The cost of management has, of course, been swelled considerably under the new system, though by no means in proportion to the increased service, for whereas the deliveries, as we have said, are multiplied fivefold, the expenses are only multiplied about twice and a half, being 1,460,785_l._ in 1850, against 686,768_l._ in 1839. The return does not comprise the items out of which this sum is made up, though it specifies the amounts paid in each year for the conveyance of mails by railway. These amounts fluctuate rather curiously from 12,623_l._ in 1839, to 206,357_l._ in this present year of 1851--not increasing gradually or even constantly, but rising or falling occasionally, though with an ultimate tendency to rise. We should have rather liked to see the expenses of management and conveyance stated separately, and some means of comparison given between the cost of railway carriage and that of the old mail coaches. About 10,000_l._ per annum of the total disbursements is devoted, we are told, to pensions, and must therefore be distinguished from the direct expenses of the Post-office service. All things considered, perhaps, this "non-effective" charge is not heavy; in fact, we believe that Post-office servants are by no means extravagantly paid either for their work or at their retirement. The Money Order office forms a distinct establishment of itself, and a curious institution it is. The amount of orders issued in 1840, the first year of the system, was 240,063_l_. for England and Wales, 47,295_l._ for Ireland, and 25,765_l._ for Scotland. In the year 1850 these amounts had increased in England to no less a sum than 7,173,622_l._, in Ireland to 623,732_l._, and in Scotland to 697,143_l._ The total sum was 8,494,498_l._, and the number of orders of which it was composed 4,439,713, showing an average of some shillings less than 2_l._ per order. The proportion between the number and the amount of the orders does not vary greatly in the three kingdoms, though the average amount of each order is somewhat larger in Scotland than Ireland, and in England than Scotland.