Postmasters of Irish towns send their "dead and insolvent letters" to Dublin, and the residuum of the local Scotch post-towns are sent to Edinburgh. In both these capitals, this particular class of letters is dealt with in exactly the same manner as in the London office. We are assured that the letters themselves, and the articles found in the Scotch and Irish dead letters, illustrate no little the characters, the feeling, and habits of the two people. The Scotch have, comparatively speaking, the fewest dead letters; and as the writers are generally careful to give their addresses inside the letters, little trouble is said to be experienced in returning them, if it is necessary. The Irish dead letters are more numerous than either the English or the Scotch. This mainly arises from the circumstance of the nomadic habits of a considerable portion of the Irish people: owing also to the same circumstance, it is impossible to return many of the letters to the writers. The Scotch dead letters rarely contain coin or any very valuable enclosures, while of articles of jewellery, such as usually form presents or tokens of affection, we are told there is a "lamentable deficiency." The Irish dead letters, on the contrary, "are full of little _cadeaux_ and small sums of money," illustrating at the same time both the careless and the affectionate nature of the people. Letters which can neither be delivered nor returned through the Post-Office are, if found to be valuable and if posted in the United Kingdom, appropriated to the public revenue after a certain time; if received for delivery from a foreign State, they are sent back to the chief office of that country for final disposition. Letters posted in this country found to be of no value, are kept at the Post-Office for a month and then destroyed; foreign letters under the same circumstances are not destroyed for two months.