Nothing can be more true than the position, that “postage is a tax,” and that it is the duty of the government to make this “tax” as light as possible, consistent with its other and equally binding duties. Nothing more sound than the doctrine that it is utterly wrong to charge postage with _anything more_ than its own proper expenses. Nothing more just than the estimate here given of the benefits of cheap postage. The blessings he describes are so great, so real, so accordant with the tone and beneficent design of civil government itself, and especially to the functions and duties of a republican government, that I do not think even the existence and embarrassments of a state of war, such as now exists, are any reason at all for postponing the commencement of so glorious a measure. If it could be brought about under the administration of an officer who has expressed himself so cordially and intelligently in favor of cheap postage, and whose ability and fidelity in the economical administration of affairs are so well known, it would be but a fitting response to the statesmanlike sentiments quoted above. I am now to show that, on the strictest principles of justice, on the closest mathematical calculation, on the most enlarged and yet rigid construction of the duty imposed on the federal government by our constitution, two cents per half ounce is the most just and equal rate of postage. IV. _What is the just Rule to be observed in settling the Rates of Postage?_ The posting of letters may be looked at, either as a contract between the government and the individuals who send and receive letters, or as a simple exercise of governmental functions in discharging a governmental duty. The proper measure of the charge to be imposed should be considered in each of these aspects, for the government is bound to do that which is right in both these relations.