consecutively throughout each fiscal year. No. 1 should be the first requisition made, for accounts the dates of which should embrace the month of July. On each voucher it must be stated clearly for what object the expense has been incurred. Further, each account must bear a certificate as to its correctness in the hand-writing of the Inspector, and must be accompanied by an official voucher on which must be written the number and date of the authority for the expense.

Trademen's accounts should be included in the requisition made for the last month in each quarter. All outstanding accounts should be included in the requisition for the last month in each quarter, as it is very objectionable that accounts for expenses incurred in one quarter should be included in the requisition made for any following quarter.

The vouchers for travelling expenses claimed by officers not entitled to a per diem allowance, should bear your certificate that the amount claimed is the amount of the actual expenses incurred.

The vouchers for telegraph accounts should bear your certificate that all the telegrams charged for have been sent and received on official business.

All accounts for advertising must be accompanied by copies of the advertisement for which the accounts are rendered.

In making out the requisition the accounts should be entered according to their amounts, the largest amount being entered first, and the smallest amount last.

The accounts should be numbered consecutively in the above order on the back.

The number on each account should correspond with the number of its entry in the requisition.

The accounts and vouchers themselves should be placed and forwarded in the order in which entered.

It is very important that the cheques received in payment of accounts should be promptly acknowledged by returning the form sent with them, and that when paid the vouchers should be always returned with the printed letter of advice, in the same order in which entered in the requisition, so that they can be readily checked.

12.  One copy of each Time Bill in use should be forwarded on the first day of each quarter. The Bills sent to be classified according to frequency of service, and arranged alphabetically.

Accompanying these Bills should be sent a memorandum of all changes made during the past month in the Bills used.

13.  Returns of Railway and Steam Boat Service to be sent in on the first of each month. These Returns to be personally examined by the Inspector before they are sent in.

14.  Annual Return of all cases of loss or abstraction to be transmitted on or before the 1st October in each year.

This return should include all cases of loss or abstraction occurring within the year ended the 30th June last past, as well as all such cases occurring at the end of the preceding year as it may not have been possible to include that year's return.

Each case should be entered in order according to the date on which the letter was posted. The Return should be divided into two parts.

The first part should include only Registered Letters, the cases of entire loss of the letter being entered separately from cases of abstraction of the contents of the letter.

The second part should include only unregistered letters, the cases of loss being also entered separately from the cases of abstraction.

This return should be very carefully prepared. It constitutes the material from which the annual statement for Parliament has to be compiled, and the explanations given under the head of "Result of Proceedings" should be such as fully to justify every step taken during and subsequent to the investigations instituted.

15.  A Return of the Mail Service in operation in your Division on the 1st day of July, in each year, to be transmitted by the first of the following month.

The services in this return to be entered alphabetically and to be classified according to frequency of service, the distances between the termini of the several routes also, to be accurately stated. Suspended winter services to be given as a supplement.

V.

SALARIES AND ALLOWANCES.ToC

1.  With the exception of Postmasters in the cities, Postmasters' salaries are based on a commission on the amount of postage on matter prepaid by stamps and posted at their offices, viz.: 40 per cent. on the first $800 per annum or $200 per quarter, and 25 per cent. on the balance, with a minimum salary of $10 per annum in cases where the postage on the matter pre-paid by stamps is less than $25. These salaries are to be revised every two years, but in very special cases where there has been an exceptional increase of revenue or work, the case may be reported on for the Postmaster General's consideration.

2.  In cases where the Postmaster is required to perform duty between the hours of 10 p.m. and 5 a.m., 50 per cent. instead of 40 per cent. is allowed on the first $800 per annum, or $200 per quarter of prepaid postage revenue, provided always that the Postmaster General considers that there are sufficient grounds for such increased allowance.

3.  Allowances for forward duty are made to Postmasters who are required to re-mail letters and papers for and from other offices.

The amount of remuneration should be regulated according to,—

4.  When, in consequence of any change in the Mail arrangements the forward duty performed by a Postmaster is either increased or diminished, you should at once report to the Postmaster General what corresponding increase or diminution in the forward allowance should be made, so that the necessary adjustment may take effect from the date on which the change goes into operation.

5.  All reports regarding forward allowance should be accompanied by a tracing from the Postal Map showing the Distributing Office, and the offices dependent thereon.

6.  Allowances for rent, fuel and light are regulated by the Revenue collected at the office, as follows:—