I refer to Hardee's Rifle and Light Infantry Tactics, First Article:

Formation of a Regiment in order of Battle, or Line.

5. Each company will be divided into two equal parts, which will be designated as the first and second platoon,counting from the right; and each platoon, in line manner, will be subdivided into two sections.

By reference to the diagram in the book: Formation of a Company - The second section would line up in the file to the rear of the first section.

The first platoon formed to the right of the second platoon.

The Captain formed in the right hand file of the first section of the first platoon.

The first and third lieutenant formed with the second platoon and the third lieutenant with the first.

Cheers,

George Martin

The first and third lieutenant formed with the second platoon and the third lieutenant with the first.