[2] Instruction for the post office official: 1. In this daily account must be entered all the deposits made upon acknowledgement of receipt as well as all the repayments made without presentation of deposit-book on the ground of the united document N^o 6-8; 2. The entry must be absolutely conformable to the printed text; 3. The number and the total sum of the deposits and the repayments are to be entered after the closing of the daily account in the corresponding columns of the summary of the day. The number of the pay-cheques and the orders for repayment which belong to this daily account is to be set forth at the end of the account and to be noted on the supplementary list; 4. The daily account is only to be sent to the Post Office Savings Bank when there is a deposit or a repayment to be entered. _Only at the end of each month this daily account must be sent whether there be an entry or not._ [3] Number of the current account. [4] Amount. [5] Date of issue of the order for repayment. [6] Name of the person to whom the order for repayment is to be sent. [7] Total sum of the repayments. [8] Number of the repayments.] This list is the expression as it were, of a conscious agreement of wills on a more and more extended scale in a common work of reciprocity. The all round figure which sums up for the service during 1895, the total amount of operations relating to the credit and debit of holders of accounts in the Postal Savings Bank of Vienna is 2,970,170,049 florins. It will be interesting to learn what have been the expenses which have arisen from such a vast amount of business. The account of the financial administration of the service of cheques and _clearing_ makes the administrative expenses 899,356 florins, that is three-hundredths of a florin, for every 100 florins of business[M]. The average business done for each possessor of a cheque book is 100,000 florins, and the average charges of the service per person have been about 30 florins. Going back ten years it is seen that when in 1886 the amount reached 944,997,612 florins, the total expense was 620,247 florins, or six-hundredths of a florin for every 100 florins of business done. The operations averaged about 90,000 florins to each holder of a cheque book and the charges 44 florins each person. The law, in accordance with which the general expenses are relatively reduced by the increase in the figure of business done, receives here a fresh verification. Such is the summary explanation of the organisation and working of the cheque and clearing system instituted thirteen years ago at the Postal Savings Bank of Vienna.