REGISTERING DIVISION-JOSEPH B. WILL, CHIEF OF DIVISION.

Thirteen clerks are employed upon this division, who receive from the examing division the quarterly accounts-current of all the post-offices in the United States, re-examine and register them, placing each item of revenue and expenditure under its appropriate head, add and recapitulate the same, and exhibit in the register ending June 30 of each year, the total amount of receipts and expenditures for the fiscal year. During the fiscal year ended June 30, 1875, the number of accounts registered and amounts involved therein were as follows:

Third quarter, 1874.
Fourth quarter, 1874.
First quarter, 1875

Second quarter, 1875....

Total......

Increase over last year, 5,384; 8992,785.72.

To this division is also assigned the duty of entering in the change. books, prepared for the purpose, all changes of postmasters, establishment, re-establishment, discontinuance, and change of name of postoffices reported from the appointment office. The number thus entered during the fiscal year was as follows:

The work of this division is in excellent condition. The members of the division have performed their duties promptly and accurately. The quarterly accounts-current received from each office have been registered to June 30, 1875, and the footings and recapitulations completed.

BOOK-KEEPERS' DIVISION-JAMES T. SMITH, CHIEF OF DIVISION.

To this division is assigned the duty of keeping the ledger-accounts of the Department, embracing postmasters, late postmasters, contractors, late contractors, and accounts of a general, special, and miscellaneous character.

This work requires the services of fifteen clerks, who are employed as follows, viz: Nine book-keepers of postmasters' accounts; three bookkeepers of contractors' accounts; one clerk in charge of cash-book, de posit-book, warrant-register, and ledger of warrants and deposits; one assistant chief, who is also disbursing-clerk, in charge of stainp-journal, transfer-journal, and who makes the day-book entries on reports approved by the Auditor. The chief of division has general supervision, and also keeps the accounts with the several appropriations, receipts and expenditures of the Department, Executive Departments for official stamps, foreign governments, special agents, consuls, foreign mailagents, &c.

The auxiliary books, from which postings are made quarterly, are as follows: 13 registers of postmasters' quarterly returns, 43 pay-books, (contractors' accounts,) 9 journals, 1 register of warrants, 3 registers of Postmaster-General's drafts, 1 stamp-journal, 1 cash-book, 1 deposit,book, 1 Auditor's draft-book, 1 transfer-journal, 1 money-order transfer-book, 12 registers of mail-messenger and special-mail service, 1 route-agents

Number of

section.

Number of section.

book, 1 letter-carriers' book, 1 special agents' fare-book; total, 90 books.

Postinasters' accounts of the first, second, and third classes, and all contractors' accounts, are balanced quarterly; all others at the end of the fiscal year. The work of the division is in a satisfactory condition, and fully up to the requirements of the office.

For a detailed statement showing the number of accounts by sections, and, to a limited extent, the labor performed in the preparation of auxiliary books, reference is made to the following table:

Ledgers of mail-contractors' accounts.

States,

4

States.

12

6

Ohio and Indiana

4 Virginia, West Virginia, North Carolina, South Carolina, and Georgia. 5 Florida, Alabama, Louisiana, Texas, Arkansas, and Missouri. Kentucky, Tennessee, and Illinois...

1 Maine, New Hampshire, Vermont, Massachusetts, Rhode Island, Connecticut, and Mississippi

2. New York and New Jersey.

3 Pennsylvania, Delaware, Maryland, and District of Columbia..

Michigan, Wisconsin, and Iowa

California, Oregon, Minnesota, Kansas, Nebraska, Nevada, and the Ter-
ritories..

STATING DIVISION-WILLIAM H. GUNNISON, CHIEF OF DIVISION.

The general postal accounts of postmasters and those of late postmasters, until fully stated, are in charge of this division. The number

1,361

1, 108

6, 552

6, 168

7,456

4,843

4, 128

29, 147

Late ac

counts.

of accounts is 58,929, an increase of 8,180 during the year, and an aver age of 3,683 to each of the sixteen sections.

The offices of the first, second, and third classes are called "presidential," and from them are derived nineteen-twentieths of the postal revenues. It is necessary, therefore, that the accounts of the postmasters at these offices should receive early attention, in order that any failure to pay indebtedness, or to comply with instructions, may be promptly ascertained and acted on. During the first two months of each quarter the items of the "presidential" accounts for the preceding quarter have been stated from the earliest records made in the Office, then compared with the statements rendered by postmasters, the differences investigated, and special instructions given, that the postmasters. may use the audited balances in making their payments and in rendering their accounts for the current quarter.

Those of the general postal accounts of postmasters at offices of the fourth class showing debit balances of $10 or more, as stated from the ledgers each quarter, have had the items of the succeeding quarter added, as in the case of "presidential" offices; if such sums were still due, special instructions were given to include the amounts in the payments for the current quarter. The items of the remaining accounts of the fourth class were stated as soon as they could be obtained from the ledgers. Statements of such of them as showed debit balances of $1.00 or more, when stated and balanced with the ledgers to the close of the fiscal year ending June 30, 1874, were sent to the postmasters with instructions, before the 31st of December, 1874.

The accounts of late postmasters have been revised monthly in order to secure an early adjustment; and all such accounts have recently been fully stated to the latest dates, for use in the annual report of the Office to the Postmaster-General.

The keeping of the record of statements rendered each quarter by the "presidential" offices, the preparing of eirculars of instructions to postmasters, and various other duties, are assigned to a miscellaneous clerk. To the chief of division is assigned the general supervision of the division, the correspondence on the general postal accounts of postmaters at "presidential" offices, and on such special cases as may be referred to him.

Although two sections were added in November last, the increase in the number of accounts-particularly those of late postmasters—rendered the average number on the sections even larger than during the previous year.

The condition of the work of the division is satisfactory. The details are more fully shown by the following statements: