no man can mention. I do not pretend to be able to give an adequate conception of the innumerable items which so swell the large actual working expenses of regularly running steamers. Even the charities of a decently managed company are large. Firemen and engineers become disabled and must be supported; or they are killed in the service of the ship, leaving families which no decent company can disregard. The amount which the West-India Royal Mail Company pays in this way, and which our noble American lines advance to the deserving, are beyond all conception of the mere theorist. There is another source of loss which prevents, mail packets especially, from paying their expenses on their freight and passenger earnings. The table on all of our steamships has become exceedingly expensive, as it has in our hotels. Perhaps there is more necessity for it on steamers than in the hotels, as passengers are generally sea-sick, and need every delicacy of life to keep them up. The supplies which our fine mail packets carry for this purpose are of almost incredible extent and costliness. No vegetable, fruit, game, or other rarity that can be kept fifteen days in large masses of ice, is neglected; so that the table of every steamer is necessarily both luxurious and expensive. Indeed, it has become so much so, and the price of passage fare has been reduced so low on all of the prominent lines, that as a general rule the steamers are not now making much clear money on their passengers. The expense of keeping passengers was not half so great six years ago, as it is now; and there appears to be no safe means of permanent retrenchment. Nothing has been said of Insurance. This is a most costly item. The Havre Company pay on their two ships, which are worth about $900,000, nine and a half per cent. per annum; and Mr. Collins pays on his three ships, which are worth about $2,200,000, nine per cent. per annum. On the Havre steamers this amounts to $85,500 per year, which is nearly as much as the mail pay; and on the Collins, to $198,000 per annum. And these are among what we call the items of mail steamship expenditure. I do not know the sums paid by the United States Mail, or by the Pacific Mail Companies. I will here give the views of Messrs. Murray and Atherton on the cost of steam, as they replied to letters of inquiry, which I addressed them Sept. 14, 1857. Mr. Murray says in answer to _Query 2_. "It is certainly my impression that ocean steamers of sufficient speed to carry the mails with any thing like regularity, will not pay upon any route with which I am acquainted, without assistance from Government." _Query 5_: Can Parliament do better in economy than in her present mail contracts, all things considered? Mr. Murray replies: "I do not see how Parliament can avoid paying the large subsidies she does for the mail contracts under present circumstances."