All this formidable account keeping is done strictly day by day. Three hundred employés are working at it constantly. Special employés who have acquired an extraordinary ability, verify the signatures on each occasion. The type signatures are classed alphabetically. Current-accounts are drawn up on loose sheets and not in books: this is considered a real progress for books are soon in tatters. On each occasion an extract of the account is sent to the party interested: every transfer entails the sending extracts to both parties interested. Envelopes with their names and addresses printed are classified in pigeon holes so as to be easily found. I join to this explanation some extracts from typical accounts. One shows a banking made by a post office, the other a transfer made between adherents to the _clearing_ system. (Fig. V.) The centralisation of all this vast account-keeping at the Central Office of the Savings Bank at Vienna is the basis of the system, the pledge of the regularity of the service and of the certainty of the control. Notwithstanding the inevitable complexity of operations and accounts, this complexity does not entail any really prejudicial delays[L]. The increasing figure of the operations is a proof of the growing favour of the public and is a testimony to the usefulness of the institution beyond all argument. The coefficient of error has been very slight and fraud has not been as yet able to succeed in causing trouble in the working of this admirable machinery of circulation. The Central Office is put every day in relation with 4,000 post offices, which transmit to it packets containing the _empfang erlag schein_, the claims and all the documents which have been brought them. The unfastening of this immense correspondence is simplified by machinery. All these documents are enclosed in large envelopes of uniform dimensions so that they can be opened by packets, in cutting off their edges by means of large knives working mechanically. (Fig. VI.) The Postal Office of Vienna prepares annually the list of all the possessors of cheque books who are adherents to the clearing service; this list is printed and can be obtained by subscribers with the supplements published at irregular intervals for one florin a year. [Illustration: FIGURE V. [1]Nummer des Checkbüchels: [2]_K. K. Postsparcassen-Amt._ =805503= [3]Conto-Auszug [4]=N^o 75 vom 14/9 1896.=