Number of general postal accounts, first, second, and third classes
Number of general postal accounts fourth classs

1,547

34,218

Whole number of general postal accounts for the fiscal year..

35,765

Increase during fiscal year, 1,170.

Statement showing the number of changes and the condition of the general postal accounts of late postmasters for and during the fiscal year ended June 30, 1875.

Statement showing the condition of general postal accounts of late postmasters for the fiscal

COLLECTING DIVISION-EDWARD J. EVANS, CHIEF OF DIVISION. To this division is assigned the collection of balances due from all postmasters, late postmasters, and contractors; also the payment of all balances due to late and present postmasters, and the adjustment and final settlement of postal accounts. The average number of clerks employed is twenty, and the work of the division is apportioned as follows:

On correspondence, 4-Their duty is to insure, as far as possible, the collection of all moneys due to the United States on postal and contractors' accounts, to examine the same carefully, and explain by letter,

when necessary, the correctness of the balances due thereon, and to submit for suit or criminal proceedings accounts of defaulting postmasters and contractors.

Continued daily attention, good judgment, and clever discrimination are required in this branch of the division, as is also a thorough knowledge of the entire business of the Office, and, to a degree, that of the Post-Office Department. The work has been most satisfactorily performed, as may be inferred from amounts collected on draft, shown in subjoined table.

On drafts and reports, 2.-Their duties are to locate and issue drafts for the collection of balances due by postmasters and contractors, to record the same in draft-registers, and report to the Post-Office Department for payment all balances due to late postmasters, and record the same.

This work, which involves the disbursement as well as collection of Department moneys, and is therefore one of great responsibility, is performed by the gentlemen in charge to the entire satisfaction of the Office.

On changes, 1.-His duties are to record all changes of postmasters reported to this Office from the Post-Office Department, to enter and file drafts paid, to record all accounts of late postmasters in the book of balances, and to state the final action thereon. Great care and constant watchfulness are required in the proper discharge of the labors of this desk, all of which are conscientiously bestowed by the gentleman in charge.

On letter-books, 2.-Their duty is to transcribe into their respective books all letters written by the several divisions of the Office, and transmit the same, together with all circulars relating to postmasters' accounts. This work has been performed promptly and satisfactorily.

On miscellaneous, 1.-His duties are to examine and compare with the ledgers all accounts of late postmasters, and close as "uncollectible" or by "suspense" all accounts so designated, and to assist in the preparation of the annual report to the Postmaster-General, and other duties of a miscellaneous character.

On copying, 10.-Their duties are to copy and revise all accounts of postmasters and others; to transmit in their respective circulars all accounts of late postmasters; to copy changes of postmasters; to prepare salary-books of the several post-offices, and to furnish a large portion of the material for the United States Official Register. This branch of the division is in excellent condition, and the work is performed promptly and satisfactorily.

On suits, &c., 2.-Their duties are to revise and settle the accounts of the United States attorneys, marshals, and clerks, for fees in causes arising in the Post-Office Department, and to prepare for suit all cases of defaulting postmasters and contractors. All accounts reported by the corresponding clerks have been prepared for suit and transmitted to the Department of Justice, and all accounts of fees of attorneys, marshals, and clerks submitted for settlement have been examined and reported for payment.

The regulation of the Department requiring current business to be dispatched on the day received is duly observed by this division.

I refer to the following tables for a more detailed statement of the work performed by the divisions during the fiscal year ended June 30,