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t rfu.ou. U a. blast: fca ihnt rarart, la a fool; aua ka tarn are net, la a alai e. Velum- 9. THE SOU TELEGRAPH HIITI 1M1 POBLIflH KB UI KM,u ""MM B. r II. HI II. nLVL ''AR ler year, in mdcanee, o MX lit the rxpiratiou of the year. .M Suhcriplious rteeued or a thorttrpc Na UMM iu yr nr. Ad(frii . or les. for the rst in- h aaUlti i : aiuuuii,i; II 't l- line for tl.p lir-t. tli additional inscr- ertiw: by the year, a made. UI III VI. OF THE Hi: VITIUJL. V JOIIX B. DILLON. Wherr shall the dead, and the beautiful sleep? la the vale where the willow ami cypress weep; Wbafc the wind of the west breatb'i itiiofVit ikh ; Where like silvery stream U flowing nigh, And the pure, clear drop! ol itl rising sprays (ikter like Reius in the bright moon's rnv's Where the sun's w arm smile may never dispel Night's lean o'er the form we loved so well in the vale where the sparkling waters flow; Where the fairest, earliest violets row; Where the sky and the Earth are softly fair, Bury her there bury her tin re! Where shnll the dead, and the beautiful sleep? Where wild flowers bloom in the valley deep! Where the sweet robes of spring may softly rest, In purity, over the ilaeper'a breast: Where is heard the voice of the sinless dove, Breathing note; of deep and undying love; Where no eolumn proud in the tun ninj glow, To mock the heart that is resting below; Where pure hearts are sleeping,' forever blest; W here Wandering Perii love to rest; Where the sky and the Earth are softly fair, llury her (here bury her there! itllSC I'M, 1 MUM S. ti A MB LIU G. Happy luflneace of a Wife. " Why do you keep me for so long n time at tho door? said Edward P. passionately to his wife. The night had passed, but the cold wind entered the house as Airs. P. with a sorrowing heart undid the lock. "It is late Edward, and I could not keep from slumbering. " He said nothing in return to this, but flung himselfinachair, and gazed intensely on the allis son climbed upon his father's F .ci? whispered, "Papa, what has mamma leen crying for? " Mr. F. started, shook ofl his boy, and said with violence, " Get to bed 'sir; what business has your mother to let you be up at this hour? " Tho poor child's JowW lip pouted, but lie was at this time to much frightened to cry. His sister silently took him up, and when he reached his cot, his warm heart discharged itself in noisy 'grief. The mother heard his crying, and "went to him; but she soon returned to the parlor. She leant upon her husband, and thus addressed him "Edward I will not upbraid you on account of your harshness to me, but 1 implore yon not to act in this manner before our children. You are not, Edward, as you used to be! Those heavy eyes tell of wretchedness, as well as of bad ,'nmm. You wrong me, you wrong yourself thus to let my hand show that I am your wife, but at the same time, let your heart know singleness in matters of moment. 1 am aware of the kind of society in which you have, lately indulged. Tell me Ed ward for heaven's sake, tell me! we are poor wo are reduced we arc ruined; is ii not so?" Edward had not a word to say to his wife, hut a man1 tears arc more awful than his words. ''Well, be it so Edward! Oir children may suffer from our fall, but it will redouble my exertion for them. A woman's love is like the plant which shows its strength the more it is I rodden on. Arouse yourself my husband; it is true your father has cast you oil", and you nre indebted to him a so rioussum; but he is not all the world only coasider your wife in that light." A slight tap was now heard at the door, and Mrs. F. went to ascertain the cause. She returned to her husband "Mary is at the door, she says you always kissed her be fore she went to bed. " " My child my child, " said the father Gad I ess imu. 1 am not well Mary. Uu to rest now; give mo one of your sweetest smiles in the morning, and your father will be hnppy again." Mr. F. was persuaded by his affectionate partner to retire; but sleep and rest were ot for him. His wife and children had eiven him happv dreams: but now the rum he had brought upon them was an awaken ins reality. When tho light, of the morn ing faintly appeared nbovo the line of the opposite houses, Mr. F. arose. ',Where are you going Edward?" said his watchful wife. " "I have been considering," he replied calmly, "and I urn determined to try my lather. Ho loved me when 1 was a uoy was nrnurl f m Ii la true 1 have acte dishonourably by him, and I should no doubt have ruincri hi. vtarduv 1 spoke harsh- ly of him, but I did -v, HI,,,, lyjiw, J . en know myself. Your deep a altered me. ill, h is completely forget mv it' le iii- per towards y will mako up for it l will Nay, do not grieve iu this worse to mo than all. I will The child iba breakfast th hor smile, the notico of room. JUarv w nnrt tiift VuMi tuna .w fil,l' i u.M.iTfime. Mr.r. returned. "Why eopale my husband? Will not your parent aiieist you?" We miiat. sink uivlove! He Will 110 llcctiafHyv 9H Ww- . nssist i.iaaSsiikBJJftu'UKlcd 1110 -1 did not, Ho spoke bit he cast 1 'j "i jo nun our iiii:c ones us olfforever!" The distressed mm had scarcely said this wlion a person rudely came in. "The pur port of his visit was soon perceived. In the name of F's btak t...,i, . L Ilka Mail, j h ..i .1... I .. 1 ! .'"" "! oovverio m.iKe r. a prisoner n t tak c awav pap, " said me inuo son, at llio sumo tune the officer. Bckias u: "Mmm, whispered M irv, "must fath er go to prison? Won': they le"t us go too? " "Here COIIICS mv ailthoritv " m1.I deputy sheriff Tlie elder Mr F. dog-cdlv placed himsolt'in a chair. "You shall nottako my pap away, "cri ed the. little boy to his grnndf uhcr. " Whatever may have beoa mv conduct, sir " said the miserable Edward, " this is un l.iiid jljjfOU. J h ive not single feeling for oiysefjBWrt niv vvife.mveMi drea you have no right to harass theniwithi in with you? presence n ' -Nay husband,' responded Mrs. F. "think not of me. Yu.ir father cannot dislreVs mo. 1 have not kn nvn you from your childhood, as he has d.nic: but he shall tee how Icliti" to you can he proud of you in yourpover- tv. lie lias tnpjotten Vour Youthful dars lie lias tout sight of Lis own thoughtless yea it The old gontleman directed Ids lawagen! to leave the room, lie then slowly answer ed llnis; "Madam, I have not forgot my own thoughtless days. 1 have not forgotten that 1 once b;,d a wile, as amiable and noble minded as yourself, and have not forgotten that your husband was her favorite child. An old man hides his sorrow; but let not the world therefore, think him unfeeling, espe cially as that world taught hiin to do so. The distress I have ibis moment caused, was premeditated on my part. It has had its full effect, A mortal gets at vice by sin gle slops, and many think the victim must retain by degrees." 1 know Edward's dis position, and that with htm one leap was suf ficient That leap he has taken; he is again in my memory as the favorite of his poor mother rhe laughing eyed pet ofpshaw! of a an old foot! for w hy am I crying?" Little .Mary had insensibly drawn herself towards the old philosopher, mid without ut tering a Word, pressed his band and put her handkerchief to her eves. The boy also L'lt I'nt and walked up to his grandfulher, und leaned bis elbow on the oid man knees, and turning up his round cheek said, " then J on won't take papa awaj ? " " N i, you lilile impudent rascal; but I'll take you away, and when your mother comes for you, I'd treat her so well, that I'll make your father follow after. " Thus came happiness at the heel of ruin. If husbands olhier appreciated the exipiisite and heaven-like affection of their wives, many happier firesides w.aild be seen. "One in love and one in mind," ought to be the motto of every in u rie d pair. And fathers would many a time cheek improvidence, if they were to make use of reflection and loud ness, rather than nreiudico and strictness. B.mthiaxa. In the eccentricities of this distinguished tragedian method is always discoverable, and a deep meaning is some times veiled if we ma y so say by his wil dest freaks and foolicks. He was sometime since at Louisville, Ky. and one morning rang his bell violently. Up stairs rushed ibe waiter fur he knew well the conse quences ot not attending to his cue when given by Mr. B. Booth. Waiter! go into the market and purchase two doves without spot or blemish of plumage purely white or else your head's assurance is but frail what are you waiting fort Waiter. The money. lloolh. Ay so much of this shall make black white foul fail ! Take it and be gone! The doves were purchased and a small, well finished mahi cany coffin also bought, Too aoves neck is were twisted bv the tr - godiua in order that the innocent creatures should no longer dwell in (Ids polluted world. Mr. 15. ordered a carriage -Avas driven to the residence of a distinguished minister of the gospel, and entered tho sanctum of the worthy and dis;iuguished divine, haudker chiof in hand. Booth. I come sir to request you toper for ihe last offices of religion the funeral ceremony. Here a burst of griefinterrop ted his utterance Minister, Calm yourself, my dear sir the body of man is mortal but providence is good and just, and Booth. Mustering his emotion. They were two of the most iunocont creatures ihnt ever drank in joy with tho pure air the) breathed, young victims! Minister. You arc their fathor, sir, I pre. sumo? Booth. I (heir father sir! Were my progeny birds, tliey would be eagles not pigeons. MMHier, uui ao you meant You wwish nie to perform tho funeral service for two cliiUiien, oo ou notf Booth. Sir! I interest myself for the innocent alone doves, not children, will I that you bury. An explanation ensued the minister de clined the office, though largo fee was ten dered, nnd " the proud representative of Shakespeare's heroes departed in high dudgeon. A boy. who had been sent ta the post of fice after letters, on his return with the grea test easOsatneas imaginable said to his fath er, who by the w ay was a land speculator, M Daddy, they've rS on letters tother day 1 got one Un'tcn cents, and now they as!, ninejencc, " could not answer him a word. .cr::zsr, (ii:ss.) tt.zzi DOC i; MENTI wvrii.v(Tiif rm:!IUiT'S M FFSAO K AT THE or, , of tiii; rMR smsion or tiik sweat! mmw oaaMam To thv President of the I'nited State 1V1 Oi Kin: DafAKTMKvr ) 1st December, iNItrv.t Mil: Daring the year ending tho 3U;h of June, 18.1 1, the pot routes of the I'nited Slatescoveredab it one hundred an I twelve thousand seven hund.od and seventy -four miles. In daily ami !e. s frequent trips, the nitiils were curried on ih.-e route-, about 23,6G ',436 miles vit: lti,ii"l,OjO miles in four horse post couches, and two horse stupes, 7,817,073 miles on horse and in sulkies, !) N59 in steamboats, 7iI,j04 " in railroad cars. The number of post ollices ou the 30th June last, was ten thousand seven hundred and seventy, being an increase of tifty-four within the preceding year. The system upn w hich the books of the Department have always been kept, pro-' eludes an exact statement of the revenuo and expenditure which hive accrued within any given peri d. The following is behov ed to approximate nearly to tho actual income and accruing responsibilities, for tha last fiscal years, viz: (Jross revenue for the year ending thirtieth of June, ls.il- ... - $$,833,743 31 CvtupeSMtioD postmas ters - - - $!16,.'II7 ac Incidental expenses - ii,7sji -jl Transportation of the mails - - 1,917,543 Total expenditure, - - - $,910,('i05 88 Balance against the Department, 86,861 71 Urois rev eime for the year ending 80th June, 1833 - - - $1,993,5315 66 coiupc 'ii.-ut ion to postmas ters - - - $848,417 84 Incidental expenwi . 93,934 93 Transportation of the mails - - - 1,719,007 33 Total expenditure - ... 3,337.880 08 Balance in favor of the Department $336,306 5H In the first part of the year lHllo, addition al allowances were authorized, bh is alleg ed, amounting, on the first of May last, to a ion t 157,000, which have since been suspended, and do not enter into the forego ing statement If fin illy admitted, they will reduce the balance in favor of the Depart ment that year to about SUlOO The old books will be closed when all the pecuniary transactions of the Department prior to the first ol J ily last, arc brought up on them. Statements made out from these books and oilier data, show the condi tion of the Department on that day, to have lieen about us follows, viz Due to Contractors and others $793,381 93 Due to banks 373,000 00 Whole debt of the Department $1,004,381 93 Amount due to the De partment $1,138,319 39 Deduct for bad and doubtful debts 131,397 36 Dcbl esteemed to be good a-li on hand $995,991 93 4.1,589 40 Whole available means Balance of debt over available means on 1 st July last If the jii pended allowances be added $i,040,G8i :i:i 23,700 c9 157'000 00 It will make the debt exceed the avail able means on 1st J uly last $180,700 69 The accounts of the Postmasters for the quarter ending 30th September last, have been so far examined as io show, satisfacto rily, that the increase of gross revenue over that of the corresponding quarter of last year is about twelve per cent. The annual sa ving in the recent letting of contracts was abou! $30,000. Predic ated on an average increase of revenue throughout the current fiscal year of ten per cent, and on saving of $25,000 when the contracts recently let shall be executed with necessary alterations an estimate ot (lie gross revenue i.ntl nc cruing responsibilities for the year ending oOth June, 18ob, indicates the following re sult, viz: Gross revenue for the year ending 30lh June, 1K36 - - $.,29,',692 00 Uompemntion to post masters ' $1,039,958 00 incidental expenses 7iy)uu 00 Transportation of the uiaila 1,706,507 00 Total expenditures 2,816,465 00 Balance in favor of the Depnrtmunt $476,337 00 Although the whole of this sum may not be av ailable, on account of the usual losses nnd defalcations, itis not doubted, that uided by collections of outstanding balances, it will be sufficient to pay off the debts of the Department, and jeavo a considerable amount applicable to an extension of mail accommodations. When the undersigned took charge of this Departments his attention was immediately called to the condition of its finances; but it was found that no satisfactory account of its debts or moans could, within any given peri od, be obtained firofsi its books. It was only perceived, from current incidents and de tached accounts, that the unsatisfied de mands of contractors from every huatter of tho country wore dily accumulating; that diere wan a debt ot near Md00,(XKJ due to Hanks; that the outstanding acceptances of die Treasurer exceeded $490,900; that a aiderable portion ofthtl revenue of some of the large offices, for the present calendar year, bad been anticipated iy drafts discontinued in Banks, which they had boen instructed to pay at maturity; that additional allowances bad been I'eceutly authorized to a consider nU inn unit; that to provide tho means to incut the demands on the Department ut :,: c a, :A"r-ir.r Washington, created by tbo system of ac ceptances, upward of" two thousand of the most tonsideraWo post offices had been di rected to deposits their income in bank's; and that these means proving insufficient, the Department wasauljoet lecoatinual embar rassments in devising ways and moans to meet its engugciiouts. At the same time, it was believed, on all bauds, that the cur rent revenue of the Department considera bly evvc.'cl its i-uifent C,k :i !:. :: e, end the aggregate of debifwas in progros ofdi miuulion. In this atate of thius. it wns deemed expedient to make an eil'irt to ex- tnhute the Department from its einbnrniss meats. The measures resorted to for that purpose, were as follows, viz: 1. A suspension of all recent allowan ces from fie credit of tho contractors. J. A refusal to accent or uav nnvdmfls drawu on thcJDepartment, except by special arrangement. 3 Tpplication of the income a the current quarter to the payment of tint quar ter's expenses, the surplus only to bo appli ed to tin? payment of pre-cxisiing cliims. 4 1 lie introduction of a system winch hould effect a more prompt collodion and application of tho current income of the De partment. 1 he iillnwances suspended amounted to i bout $157,OGO. Without reference to their merits, it was believed that a preference ouyht to be given to other claims in making navinents. The discontinuance of acceptances was essential to enable the Department to com mand its means. A revenue arises wher ever the mails are earned, nnd H would seem obviously appropriate, as well as con venient, that tho services of contractors sboild be paid for in the sections of tho coun try where they arc Nadered j nnd, as far as practicable, out of tho income which thev produce. But the practice of suffering tie. contractors to draw for their pay, subjected the Department to the ineonvenienco of col lecting its funds from the postoffieea through out tho Union, and transferring them to Washington to meet the drafts. The slow ness and uncertainty of this operation made it an insufficient reliance to meet its accep tances, produced the necessity of looking elsewhere tor the means, and rendered it diliicidt to manage Its finances with any convenience or regularity. By ping the expenses of the current quarter at its close, and announcing a deter mination to pay in like manner at the close of each succeeding one. applying only the surplus to the discharge of former debts, it was believed that the credit of the Depart" ment would immediately be elevated, and thenceforward sustained. Mi Orders to depositc in banks, and drafts on postmasters in favor of contractors, con stituted the system of collection found in opwmtiuo.j' Upwards of Iwo thousand post tlices had orders to deposits, and upwards f eight thousand were instructed to retain their postages until draw n upon. Many of the depositc offices were dilatory, and defal cation anions theYn was not uncommon.. Many of the other offices were not draw n upon for several quarters, on account of the smallness of their income, or other circum stances, The necessities of the Depart ment compelled it to draw on the more pro ductive ollices at the end of each quarter, before their accounts could be adjusted ; and its dratts being predicated on estimates. could not be for the exact sum in hand. To avoid the danger of a protest, in tonse quence of drawing for too much, the Trea surer generally drew too little, thereby leav ing small balances in all the draft offices also. There were, consequently, balances remai ning in the hands of more than eight thou sand Postmasters, which, though generally small, amounted in aggregate to a large sum. For the purpose of promptly bringing into actum the means ol the Department, at the end of each quarter, the undersigned divi ded the offices into three class. The firs! class " Collection Offices," are upwards of nine thousand in number. The postmas ters of ihis class have been instructed to pay on demand, at the close of each quarter, the whole amount due the Department on ac count of (he postage of that quarter, to the contractors who carry the mails along their respective routes, and forward their receipts to the Department. The contractor arc instructed tofy;-ward theiracknow ledemcnir setting forth the whole amount received liuni each and all the postmasters, and to report forthwith every postmaster wne fail to pay, and his reasons therefore, if known to them. To secure promptness and fidelity on the part of the contractors, they are per mitted to collect only frean so many postmas ters at may .m (hem about sorcm v-five per cent., of their quarterly compensation, and they are informed that the balance will not be paid them until they shall have collected from every office on their list, or shown, by reporting the delinquent postmasters, that they have used duo diligence to do so, and are not in fault for the failure. The second class, called " Depositing 0-fficos,n about five hundred and fifty in number, are instructed to deposite their in come in banks quarterly, monthly, or week ly, according to its amount. This class em braces nil largo offices and m st others w hich can as Conveniently depo de as pay to contractors, together frith the must consi derable ot'iees on interior routes which yield a surplus raven ic, and whose proceed:, can not be used in paying the contractors who supply iheuj. Tho third clas-s, called " Draft Of res,"" about two hundred and fifty in number, em brace those not convenient to banks, w hoso procoeds cannot be paid over to contractors, at the close of the quarter, without danger of their being overpaid, but inuy generally bo drawn for m whole or in part to pay the 15, 1 836. balances d ir-, ufterghing the contractors en it, lor all their collections. The latereet of the conuactors induces tbem promptly, alter the quarter ends, to push thei. mllartri ms, and report all delin quents. During the same time, Depositing 0 torn are piaesaf their funds in the banks. When the contractor's acknowdedgement lor moneys colle.-ted, comes in, his account is examined. If the balance due, or any part ot It, can be paid by draft on one or more of the 1). if; O.ficcs, it is done, and that which cannot Lo so disvbarged. Is paid by a check mi some convenient bank. The results anticipated troip these mea sures have been fully re alized. On the 1st July last, payments on claims accruing pri or to tho preceding quarter, were suspend ed, und all the energies of the Pay Clerks were devoted to paying the debts of thit quarter. These payments were completed on tho 10th day of August, leaving a con siderable amount of funds in bank. The payment of the old debt was then resumed. From that moment the Department was dis embarrassed. In no instance since, has the payment of any claim beeii refused for ihe w ant of fun is. On die first of October List, the new sys tem of collection camo into, action, encour aged by its favorable operation, and finding late funds of the Department in bank o ex ceed &l 1U0U, liie uudcrsiinied, on the 18th of the iW month, directed the payment of the bank debts in 15 d;imore and Boston, a- imxinting to $(17,304 lis The entire debt ou the tir.st of July, as above stated, was - ... $l,06:,3al 9-' Of this debt there has been paid out of pottages ace ruing be fore the tir-1 of Jul-, , about the sasa of - - 409,991 M Out of t be postage ac ciuinc unco the 1st Of July the sum of 187,086 14 $597,077 48 oiil drtit remaining tutpaid onthit day , about ... $167,077 38 Ofthis debt, nbout $-05,000 is due to banks, and the balance to contractors and others. The statements of the amount of debt, and me amount paid out of postages accru ing prior to the 1st of July, are not suppos ed to be exact, but they do not vary materi ally from the actual amounts. The result of these operations is: That the claims of contractors and others against the Department, arising within the quarter endin- 30th June last, having been paid, with the exception of a few suspen sions. Tint the claims arising within the quar- ter ending 80th September last, have been paid as fur as they were ready for adjust ment. That one hundred and eighty-seven thou sand and eighty-six dollars of tho pre-exist-in-rdebt, have beeirpaTdTJuTOf pnstages ac cruing sinceS80th June last. Tint ihe funds iii bank on this day, are seventy-three thousand seven hundred and thirty-seven dollars. The payment of an amount of the old debt So rer beyond the available surplus of' tbo last quarter, leaving a largo sum on baud, will create no surprise, when it is re oollected, that, in addition to that surplus, the Department has been able to avail it self of a considerable amount stopped from contractors, on account of over-payments, and a still larger sum arising from the de posites of the weekly and monthly Depos ing Ollices, on account of the current quar ter. The debt of the Department, except that portion of it w hich is due to banks, and the suspended allowances, is now perfectly manageable, and cannot hereafter embar rass its operations. The bank debt is redu ced to ab;,ut $-2115,000 -- -- J- f w M p Br 99 .- o ff- to r co ;o m y -.j a m m 5-5 Id 7 3 2" 5 a " a 8 ? -S'JO S-SrS-i S. r C 3 3 avS n 3 0 I 3 O1" 2.?"' ? S3 P m I T si. I 09 C5 31 o -1 , o i,v k ; x Z "b io a -- a ii w 9 o tO tiM TOW 73 ' to - mo : y -J X i !J o r O O w s- w -I '.O -1 7-- i o fc'S 1 TS 3 Bftftf $ 8 o Ml s a s h 9 a n 1 '" C S J-' -J 8 2 5.--S 3- 2,5 i Jl c to 00 -I 1 a -i CJ ti tn m fz ft 3 8 IBs OS I - Sis -5 1 II II S a x Z (i KK If ft Z. "' & - O' x . S 3" O S X -! " J to 3 ?:2S 2" is e As it bus already been ascertained from examinations of thereturns, that the roven no of tlie last quuiter exceeds that of the cor responding quarter of the last year of about twelve per cent., it may be safely stated that ibe surplus revenue over expenditure, for that quarter, will bo about $120,000; und that there was, on the 30th September last, a BWSpiiis of qynilahle means ovei tho whole debt of the 'Department, amounting lo about 100,000, It is confidently expect ed lli.it this surplus will be increased, at the end of the current quarter, to about $-'20,-000 j and at the end of the next quarter, to about $.il0,C.y0. The old dobts due to. contractors and others are now pni 1 as fast as they are presented iiud'can he adjusted; and the accumulation of funds notwithstanding these payments, is so considerable as to jus tity a belief that 100,000 of the remaining bank debt may be paid in January next, and the balance in April. umbcr 4 J. The undoningned takes pleasure in pre senting you with tho data which justify this anticipation. He is happy lo siy, that so far from needing any pecuniary aid from tho Treasurv, the Department mav be present ed to Congress, before the termination of their approaching session, substantially free from debt, with a clear annual surplus ex ceeding 400,000, applicfth to the esUbliab- mem oi new mail routes, and the improve ment ot old ones, tven should tho suspen ded allowances be finally paid, the anticip ated re- .il cannot be delayed beyond tjge mom n oi j m y . indu. A balance of the books of this Depart ment lianot been effected jyarsttdt twenty years. After a full considertBon of the subject, tijhfcs decided expedient to close them, anslPen a new set from the 1st of Julv, 133. The balances of accounts aro not carried forward from the old busjs to the new, but all collections undo of money due before that day, are credited to an account headed " Arrearages, " on the new books; and all payments made on dehta contracted prior to that day, are charged to the same account. That account, when closed, will show the eact amount of debt and availa ble means at the commencement of the pre sent fiscal year; facts which cannot be soon er ascertained with exactitude. In keeping the new books, an attempt is making through the agency of General Ac counts, to show specifically, from what sour ces the revenue of the Department is deriv ed, and to what purposes it is applied. The accruing revenue is credited to general Ac counts, headed "Letter Postages," "News papers and Pamphlets,'1'' and "Fines.'1'1 The expenditures are charged to General Ac counts headed, "Compensation of Postmas ter " Trausportatidn of the Mads," "Ship, Steamboat, aid Way tetters," "Wrapping Paper," lOfce Furniture," "Advertising? "Mail Bags," "Blanks," Mail Locks and Keys, and Statnps," Mail Depredations ana special Agents," "Clerks, iic.for Offi eex," and "Miscellaneous." When the en tire business of a quarter is brought upon the iio-'ks, the credit General Accounts will be balanceifby transfer to the credit of a general account, headed "Post Office Dt partment," which will thus exhibit, at a glance; the entire income of the Post Office Department for the quarter, and the sources whence it is derived. In like manner, the debit General Accounts will be closed by transfer to debit of "Post Office Depart ment," which will thus show, on a single page, the whole expenditures of the quarter, with the objects of expenditure . The bal ance ofthis account, thus made up, will ex hibit the condition of the Department at the end of each quarter. It has long appeared to the undersigned, that by a system of this kind, the applica tion of the public moneys maybe shown more specifically than by any other system of specific appropriation. The efficiency of a department "with so many thousand agents in its employment; essentially depends on the vigilenceand en ergy of tho directing and supervising power. Impressed with this conviction, it is the pol icy and the effort of the Departmdnt to make the supervision so complete, that every in dividual in its services shall feel that he acts directly under the eye of some of its officers or clerks. To secure promptitude in the rendition of accounts, the postmasters, with the excep tion of a few at the large offices, have been required to forward their accounts within two days, or by the first mail, after the close of each quarter. Asa means of enforcing this requisition, the post offices are divided into four classes, in reference to their dis tance from Washington, and other circum stances. For the arrival of the accounts of the first class, ten days are allowed; for the second, twenty ; for the third, thirty; and for the fourth, forty. It is made tho special duty of a clerk to note the day on which each quarterly return arrives, and promptly call all delinquents to account, when the allotted time shall have expired. This plan of su pervision was put in opctation at the com mencement ot the present quarter. lo produce an ever-active supervision over contractors, it is made the duty of post masters at the ends of all post routes, to keep and return to the Department, weekly or monthly, according to the importance of the route, registers, showing the exact time of arrival and departure of every mail, with such remarks as the occasion may require. It is made the duty of a clerk, in each divis ion, to see that tho postmasters keep and return these registers, to examine them when returned, and note all delinquencies of contractors. This plan is not yet in fuH operation. It is intended to apply the same principle of striot supervision to the return of receipts by postmasters; to the making ef depositee by the depositing offices, and the forward ing of certificates of deposite; to the print ing and furnishing of blanks; and, as fares practicable, to all servi js required by law, and the regulations of the Department. Sufficient attention has been given by the undersigned to the manner in which newspapers and other printed matter are conveyed by mail, to satisfy him mat it is radically defective. No supervision or power of punishment, exercised or possess ed by the postmaster General, is adequate to prevent, on some occasions, the cauvaM liags in which printed papers ore stowed, from boing left behind, so long as they are carried separately from the letter mails, or on the outside of co ,cbes and stages. To prevent the evil in some degreo, it has been provided in the contracts lately awarded in the main routes to the wost, that on we outward trip, no pissengors fh-ill be car ried in the inside of the mail coach, but that it shall bo devoted exclusively to tbe mails; and on similar routes along Ihe seaboard, the same restriction will be applied in both 51,