cel mails is--

[L]
By Railway 1,197,037
" Road 331,005
" Sea 27,260
----------
Total [L]1,555,302
==========

TABLE N

CONVEYANCE: ANALYSIS OF COST.

LETTER MAILS.

_Total Cost_, [L]1,719,534.

Cost of conveyance is assigned between the various classes of packets in
proportion to the gross weight.

+----------------------------------------------------------------+
| Description of Packet. | Gross Weight. | Cost of |
| | [633] | Conveyance. |
+--------------------------+------------------+------------------+
|Ordinary Letter Packets-- | lb. | [L] |
| (a) Not exceeding 1 oz. | 67,200,000 | 437,734 |
| (b) Over 1 oz., not | | |
| exceeding 4 oz. | 41,700,000 | 271,600 |
| (c) Over 4 oz. | 54,000,000 | 351,700 |
|Postcards | 8,203,000 | 53,450 |
|Halfpenny Packets | 37,705,000 | 245,600 |
|Newspaper Packets | 55,192,000 | 359,450 |
+--------------------------+------------------+------------------+

* * * * *

TABLE O

BUILDINGS.

_Total Cost_, [L]706,614.

Twelve times as much office accommodation is required in respect of a
parcel as in respect of a packet other than a parcel (Table D).

Hence--

The total cost of buildings may be divided as between parcels on the one
hand and all packets other than parcels on the other hand in the ratio--

133,663,000 x 12 : 5,831,550,000

i.e. 1 : 3.6357

The total cost for buildings chargeable to parcels is therefore
[L]152,428, and the total cost for buildings chargeable to other packets
is [L]554,186.

The latter sum is assigned between the respective classes of packets in
proportion to the gross weight of each class (Table N) as follows:--

Cost for Buildings.

Ordinary Letter Packets-- [L]
(a) Not exceeding 1 oz. 141,066
(b) Over 1 oz., not exceeding 4 oz. 87,536
(c) Over 4 oz. 113,356
Postcards 17,220
Halfpenny Packets 79,150