htest postal packet, notoriously involves least
difficulty and expense in administration. Parcels undoubtedly involve
much more expense for accounting than any other class of packet; so that
if the expense for administration and accounting be divided in the ratio
adopted for sorting, stamping, collection, and delivery, which also
depends largely on the weight of the packet, no appreciable error is
introduced. No attempt is made, therefore, to isolate the expense for
administration and accounting.

The total cost of collection and delivery is estimated to be double the
total cost of facing, stamping, and sorting.

The cost of delivery is estimated to be four times the cost of
collection.

The cost of sorting is estimated to be four times the cost of facing and
stamping.

The total cost of handling packets other than parcels (excluding cost of
conveyance) = [L]8,196,818.

Hence--

[L]
Total cost of collection = 1,092,909
" " facing and stamping = 546,455
" " sorting = 2,185,818
" " delivery = 4,371,636
----------
Total [L]8,196,818
==========

TABLE H

RELATIVE RATES OF SORTING AND STAMPING.

----------------------------------------------------------------------
|Relative Rate |Relative Rate
| of Stamping. | of Sorting.
---------------------------------------+--------------+---------------
Ordinary Letter Packets-- | |
(_a_) not exceeding 1 oz. | 1,000 | 100
(_b_) over 1 oz., not exceeding 4 oz.| 75 | 75
(_c_) over 4 oz. | 75 | 60
Postcards | 1,000 | 100
Halfpenny Packets | 750 | 90
Newspaper Packets | 80 | 70
---------------------------------------+--------------+---------------

* * * * *

NOTE I. The rates both as regards stamping and as regards sorting are
not actual but relative rates. In both cases the handling of an ordinary
light letter is taken as the standard with which the rate of handling
other articles is compared. The table is intended to in