3j - ( Ireland.)— Ninth REPORT OF THE COMMISSIONERS [ Appx. Each Deputy Postmafter is required to tranfmit to every Office with which he corresponds, er keeps a Voucher Account of Bye Letters fent and received, a Poft Bill or Docket, con- taining the number of fuch Letters fent, and the amount of the Poftage thereon, diftinguifh- ing the paid from the unpaid Letters; alfo the number of and the Poftage on Letters called forward Letters, which are fuch as are addreffed to a Poft Town with which he does not correfpond or keep Accounts, but are fent by him to fome Deputy that does. On the fent fide of each Voucher Account, the Poftmafter is to enter the precife date and the fums ftated in the Post Bills, distinguifhing under the head of each Poft Town the Poftage unpaid from the paid, except in the cafe of' joriuard Letters, of the unpaid Poftage whereof no entry is to be made, but the amount of the paid, whether on forward Letters or not, is always to be entered in one sum. On the received fide of the Account, he is to enter the unpaid charges exaftly as they appear in the Poft Bills received from his correfponding Deputies, except tbofe on forward Letters; and in cafe of any variance between the abfolute amount of the unpaid Letters and the Bills, it is to be adjufted by an undercharge or an overcharge, for which purpose there are two diftinCt columns in the Voucher Account, the Deputy noting the amount of the undercharge or overcharge on the back of the Poft Bills received. He is likewife to enter on the fame fide of the Account againft the proper Towns, though he is not chargeable therewith, the exatt amount of the Poftage appearing from the poft- paid Letters themfelves to have been received by the Deputy fending them, writing on the Poft Bill, when any part has been omitted, the word more, the fum fhort- charged, and the name of the Towns to which the poft paid Letters are addrefled, and in every fuch cafe the Poft Bill is to be returned by the firft Poft to Examinant's Office, but in ordinary cafes the Poft Bills remain with the Deputy Poftmafters. He is alfo to charge himfelf on the received fide with fhert Letters, which are fuch as are put into his Office for his own Town, and the neighbouring villages, within his delivery, and with furcharges or advances on Letters that had been fliort- charged by the Deputy from whom they had been received. This Voucher Account is brought to a clofe by each Deputy on the fifth day of every month ; from the total charge, which is compofed of the unpaid Poftage, and the re- charges on Letters received from his correfponding Deputies, the paid Pol'tage received by him brought from the fent fide of the Account, the fhort Letters, and the under- charged Poft Bills, are dedu£ ted the over- charged Poft Bills, leaving the net total chargeable againft him. Within a Poft or two after thefe Voucher Accounts are clofed, they ought regularly to be tranf- mitted to Examinant's Office, where they are examined and compared with the Vouchers of the correfponding Towns, in order to fee that the Poftage received has been accounted for ; and if found necefiary in the courfe of fuch inveftigation, the Poft Bills of the correfpond- ing Deputies are called for. From thefe Vouchers Examinant makes an extract of the amount chargeable againft each Deputy for Bye and Crofs Letters, and fends the fame monthly to the Accountant General. As Superintendant of Dead Letters, Examinant opens and returns to the writers all Letters having imperfeft direftions. To this Office all the Letter Carriers return under the denomination ot Dead Letters, all fuch as could not be delivered, writing on them the true reafon thereof, fuch as not to be found, dead, refufed, & c.; thefe Letters are accompanied by a lift containing the particulars of their addrefs, and of the Poftage charged upon them. After this lift has been compared with the Letters, a bill for the fum due on this Account to the Letter Carrier is made out and prefented to the Principal of the Paid Letter Office, who pays the amount out of the poft- paid receipts to the Infpedor of Letter Carriers, among whom it is diftributed according to their refpeftive claims. The Deputy Poftmafters are required, if equally expeditious, to return to the Dead Letter Office all mif- fent Letters, along with fuch as are re- dire£ ted to, or intended to pafs through Dublin, inftead of forwarding them by the Crofs Pofts; alfo to return on the laft day of every month, the Dublin as well as the Bye and Crofs Road Dead Letters received in the month preceding, and all over- charged covers and receipts, and undelivered Newfpapers received within the fame period, and to note the caufe of non- delivery on each. For the Poftage on Letters, & c. fo returned or forwarded, as the cafe may be, the Poftmafteis claim credit every quarter in two diftinft Accounts; the one is called the General Office Dead Letter Account, arid relates only to the mif- fent and re- dire£ ted Letters, the Dublin Dead Letters, and Dublin over- charged covers, and receipts for over- charges, which have been returned to Dublin ; the other is called the Dead Letter Account Bye Office, and relates to mif- fent arid re- dire£ led Letters, whether from Dublin or Country Offices, forwarded by the Crofs Pofts, and to Crofs Road Dead Letters, over- charged covers and receipts returned to Dublin. Thefe feveral credits are al- lowed when the Voucher or Document has been returned to Dublin, on an examination thereof, and a comparifon of the Account therewith; but in the cafe of mif- fent and re- directed Letters forwarded by the Crofs Pofts, the credit claimed is allowed on the affidavit of the Poftmafter. Should the Poftage on any Dead Letters be paid to the Dead Letter Office, which fometimes happens, the amount is entered in a book and paid to the Alphabet, and a Docket thereof being fent to the Inland Office, it is included in the next day's charge againft the Alphabet. The Letters returned to theDeadLetter Office, after remaining there two months are opened, and if they contain any property or enclofure of value, the particulars thereof are entered in a regiftry kept for that purpofe, and information fent to the parties writing fuch Letters. Should the property remain for a reafonable time unclaimed, it is paid to the Treafurer, and brought to the credit of the General Revenue. A feparate Account is kept for Dead Letters between Great Britain and Ireland, and • very quarter the Dead Letters received from Great Britain are returned to the Poft Office in