At every junction of railways there are stationed men in the pay of the London Clearing-House, to take the number of all passenger-carriages and goods-waggons, as also of all tarpaulins or sheets covering waggons. These men make to the clearing-office _daily_ a detailed statement of the same. Returns are also sent _daily_ from all the clearing-house stations on all the lines of railway, by the servants of the respective companies, of all foreign carriages arriving and departing from each of the said stations. From these returns the London Clearing-House is enabled to trace the course of all waggons and passenger-carriages travelling on what are termed “foreign” lines, and to debit and credit every company with the sums it has respectively incurred for mileage, as also what is due from and to the respective companies for demurrage per day of waggons or of passenger-carriages. These accounts are transmitted to each company monthly. Sheets covering waggons are in like manner all checked at the junctions by the men placed there by the London Clearing-House, as also by returns forwarded to the office from the various stations at which the waggon stops to be loaded or unloaded; and thus the charge of one-tenth of a penny per mile for the use of each of these tarred coverings is divided according to its proper proportion among the respective companies over whose lines it has travelled! For a waggon or carriage from Edinburgh to London, mileage and also demurrage accounts are sent to four companies, and from Arbroath to London to seven companies. Fourteen clerks are required to keep the mileage and demurrage accounts of carriages and waggons, and eight clerks to keep those of the tarpaulins or sheets, THE ACCOUNTANT.--Lastly, in the corner of the London office, in a small elevated compartment, about four feet square, sits “the Accountant,” who keeps-- 1. An account for each separate company (forty-seven in number), showing briefly the sums at their debits and credits, and the balance due to or by each. 2. An interest ledger, showing the amount of interest accruing on balances in arrear, which interest is received by the clearing-house from the Dr. company, and paid to the Cr. company. 3. By the Act of Parliament, every railway company is bound to pay to Government a duty on all sums received by it from passengers, whether on its own account or for other companies. The consequence of this is, that one company is continually obliged to pay duty for another, thus creating a debtor and creditor account for duties, which account the Clearing-House also settles monthly. LOST LUGGAGE.--The Clearing-House, from its connexion with almost every railway in the kingdom, undertakes the duty of corresponding with all the clearing-house stations from which it receives _daily_ returns respecting any unclaimed luggage left on the rails.