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ould include only Registered Letters, the cases of entire loss of the letter being entered separately from cases of abstraction of the contents of the letter. The second part should include only unregistered letters, the cases of loss being also entered separately from the cases of abstraction. This return should be very carefully prepared. It constitutes the material from which the annual statement for Parliament has to be compiled, and the explanations given under the head of "Result of Proceedings" should be such as fully to justify every step taken during and subsequent to the investigations instituted. 15. A Return of the Mail Service in operation in your Division on the 1st day of July, in each year, to be transmitted by the first of the following month. The services in this return to be entered alphabetically and to be classified according to frequency of service, the distances between the termini of the several routes also, to be accurately stated. Suspended winter services to be given as a supplement. V. SALARIES AND ALLOWANCES. 1. With the exception of Postmasters in the cities, Postmasters' salaries are based on a commission on the amount of postage on matter prepaid by stamps and posted at their offices, viz.: 40 per cent. on the first $800 per annum or $200 per quarter, and 25 per cent. on the balance, with a minimum salary of $10 per annum in cases where the postage on the matter pre-paid by stamps is less than $25. These salaries are to be revised every two years, but in very special cases where there has been an exceptional increase of revenue or work, the case may be reported on for the Postmaster General's consideration. 2. In cases where the Postmaster is required to perform duty between the hours of 10 p.m. and 5 a.m., 50 per cent. instead of 40 per cent. is allowed on the first $800 per annum, or $200 per quarter of prepaid postage revenue, provided always that the Postmaster General considers that there are sufficient grounds for such increased allowance. 3. Allowances for forward duty are made to Postmasters who are required to re-mail letters and papers for and from other offices. The amount of remuneration should be regulated according to,-- 1. The number of offices for and from which the Postmaster distributes mails. 2. The number of mails per week despatched to and received therefrom. 3. The average amount of matter _re-mailed_ each week, viz.:
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