! C8 ( Ireland.)— EIGHTH REPORT OF THE COMMISSIONERS [ Appx. undercharge or overcharge is to be noted on the back of the Poft Bills that rire received. He is alfo on the received fide of his Voucher Account to enter againft the refpective Towns, though he is not chargeable therewith, but as a check on the Correfponding Deputy, the exact amount of the Poftage appearing from the post- paid Letters themfelves to have been paid to the Deputy fending them, writing on the Poft Bill when any part has been omitted, the word " more," the fum lhort charged, and the name of the Towns to which the poft- paid Letters are ad drefled ; and in every fuch cafe, the Poft Bill is to be returned by the firft poft to the Bye Letter Office, but in ordinary Cafes they remain with the Deputy Poft- mafter. The Deputy is likewife to charge himfelf on the received fide of his Voucher Account with Jhort 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 fhort charged by the Deputy from whom they had been received; thefe Voucher Accounts are brought to a clofe by each Deputy on the fifth day of every month, and ffiould regularly be tranfmitted within a poft or two after to the Bye Letter Office, for the purpofe of their being examined and compared with the Vouchers of the correfponding Towns. From thefe Vouchers, the Bye Letter Office makes up an Account of the amount chargeable againft each Deputy for bye and crofs road Letters, and fends the fame monthly to the Accountant General. Notwithftanding the correfponding Depu- ties are thus enabled, if fo difpofed, to maintain a fufficient check upon each other, ; h y are fo little fubject to any from the General Poft Office, that the greateft frauds may be committed without much hazard of detection; for this defeat we fear it is impracticable, owing to the bye Letters not paffing through the head Office, to devife any adequate remedy; much however will depend upon an atten- tive obfervation of the ftate of this branch of the Revenue, any material decreafe whereof in a particular diftriCt ought to induce an immediate enquiry into the caufes that may have occafioned it. The Vouchers alfo, though their apparent corxectnefs will not be any afiurance that fraud has not been practifed, ought to be minutely and carefully examined, as numerous errors, the aggregate of which may be of importance and ought to be immediately corrected, are likely to arife in Accounts compofed of fuch minute items. Whether this duty is better executed by the Bye Letter Office now than it appeared to have been to the Commiffioners of Accounts in the year 1806, we could not afford time to afcertain by the only mode that would be effectual for that purpofe, an inveftigation of the Vouchers themfelves; but we recommend it as a fubject well worthy the conftant attention of the Poftmafters General, who ought to require a monthly Report to be laid be- fore them, { hewing the agreement or difagreement between the correfponding Vouchers. Appendix, No. 10. • Such Letters as cannot be delivered, in confequence of the perfons to whom they are addreffed not being in Dublin, or being dead or unknown, & c. are returned by the Letter Carriers and Alphabet to the Dead Letter Office: from that Office, an order for the fum appearing to be due to them on account of fuch returns is made on the Window- man, who pays the amount, and takes Credit for it in his Accounts. The Deputy Poftmafters are likewife required to return, with- out delay, to the Dead Letter Office, if equally expeditious, inftead of forward- ing them by the Crofs Pofts, all mif- fent Letters along with fuch as are re- directed to, or intended to pafs through Dublin ; and 011 the laft day of every month, all overcharged covers and receipts for Poftage repaid within the month, and all Letters received within the preceding month from Dublin, as well as by the Crpfs Road Pofts, and which, in confequence of the perfons to whom they were addreffed being dead, unknown, & c. could not be delivered, and are therefore denominated Dead or Infolvent Letters, nothing on each the caufe of its non- delivery. For the Poftage of Letters fo returned or forwarded, as the cafe may be, the Poftmafters claim credit every quarter in two diftinct Accounts; the one is called the General Office Dead Letter Account, and relates to the mif- fent and re- direCted Letters, the Dublin Dead Letters, and Dublin over- charged covers and receipts for over charges, all of which had been returned to the Dead Letter Office. The other is called the Dead Letter Account Bye Office, and relates to- mif- fent and re- direCted Letters, whether from Dublin or country Offices, that had been forwarded by the Crofs Pofts, and to Crofs R. oad Dead Letters, over- charged covers and receipts returned to Dublin. Thefe feveral credits for Dead Letters and overcharges are allowed, on an examination and compare of the fums claimed with the Letters and Vouchers returned ; but in the cafe of mif- fent 1 and