“Through the favour of God—May this cover, having arrived at Burdwan, close to Khanpookhureen, and reached Chhukka Moollah, be presented to and read by the blessed light of my eye, Meean Booddhoo—may the Almighty protect him.” “To the sacred feet of the chief worshipful, the respected brother Goozoopershad Singh. The Letter to be given at Calcutta in the direction of Jorasanku at the house of Tarinee Sen—on arrival at which the said Singh will receive it. The Letter is an urgent one, so let it reach quickly.” It will be recognised that the Returned Letter Offices of India have their own special problems. India has derived much advantage from the Value-Payable Post, or, as it is sometimes spoken of, the Cash on Delivery system. The Post Office undertakes to deliver an article, and recover from the addressee the amount specified by the sender, and to pay this amount to him, after deducting commission. When it was proposed, some years ago, to adopt the system in Great Britain, there was considerable objection raised by the trading community, and the idea was abandoned as far as this country is concerned. But it is being extended to certain colonies, and certainly the example of India goes to show that it supplies a demand in our colonies and dependencies. It has created in India a new kind of retail business, and several large firms have sprung up at the Presidency towns which trade with constituents mostly residing in the country. In India letters containing dutiable articles undeclared must be opened by the addressee, possibly in some remote up-country stations in presence of the local postmaster, and then reported to Bombay or Karachi for assessment of duty before final delivery. The delay caused by this rather clumsy procedure often causes great annoyance to the public, and I have been told of a vigorous protest made by a peppery colonel, who had received back a set of false teeth from home which had gone away for repairs. When he was informed they must go to Karachi for assessment of duty he became livid with rage, slapped the teeth into his mouth, and bade the Empire to do what it could to get them out. He had been in practical retirement while the teeth were away, and he was now going into society again, duty or no duty.