I repent of my New Year's Eve wickedness and now that it's New Year's Day I can resolve never to do it again.
Dimono is correct. The numbers involved are excessive. In fact, I have seen a version of this puzzle where you have to say why the story is unbelievable.
And Schick's memories of Pell's equation and continued fractions are probably the key. That's how I solved it when it was a question in a Number Theory assignment, but then we had been taught to do it that way.
Of course, if we changed the 61 regiments to 60 then the smallest possible regiment size would be 16, but that wouldn't be as satisfying to solve.
Happy new year everyone, particularly those of you still back in 2003.
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"
Les hommes ne sont jamais plus ingénieux que dans l'invention des jeux."
-- Gottfried Wilhelm Leibniz