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UNITED STATES AND FOREIGN POSTAGE.

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UNITED STATES INLAND POSTAGE-New Rates. The following abstract contains all the provisions relating to letters and printed malter of ihe new postage law, passed March 3, 1851, and which operation on and after July 1, 1857.

LETTER Post AGE.- For a letter not exceeding holf an ounce in weight, favoirdo peis,) sent uot more than 3 000 miles, if prepuid, three cents; if not paid before depositing iu the postoffice, fire cpists. For any distance over 3,000 miles, double the abrive rates. Each additional weight of balf an ounce or fraction of * balf an ounce, is charged with an additional single postage, according to the con. ditions of distance and mode of payment before specified. These rates apply ouly to places within the United States. Drop letters one cent each.

A letter, when, conveyed wbully or in part by sea, and to or from a foreign country, orer 2,500 miles, twenty cents; and under 2,500 miles. ten ceuls, except all cases where the postages have been or shall be adjusted at different rates liy postal treaty or convention. Each half eauce er fraction of half an ounce to be rated at a single postage. This law does not effect the old rates of postage to Eugland, but reduces the postage to California and Oregon to six cents if prepaid, or ten cputs if not paid in advance. On letters sent to the continent of Europe (not sent through Engfand). the postage will be 20 cents the single rate, without regard to distance the same are carried in the United States.

NEWSPAPER POSTAGE.- All newspaper not exceeding three ounces in weight, sent from the office of publication to actual and bonafide subscribers, are charged with the following rates of postage:

Newsppers per Quarter, published-
Paynble in advance. Monthly. Semi: Weekly. Semi-

• Tri- Daily

Monthly. Weekly. Weekly.
Not exceeding 50 miles..
14 2 5 10

25
From 50 to 300 miles...
24 5 10 20

50
From 300 to 1,000 miles.

334 7% 15

45 75 From 1,000 to 2,000 miles...

10 20

100 From 2,000 to 4000 miles.

6% 12 25 50

75

125 Exceeding 4,000 miles... 7% 15 30 60 90 150 Newspapers less than 300 square inches one fourth these rates.

Weekly newspapers ouly, sent to subscribers in the County where published, are free of postage.

Other newspapers, and each circular not sealed, handbill, engraving, periodi. cal, magazine. bound book not exceeding thirty-two ounces in weight, and every other description of printed matter, unconnected with any manuscript or written matter, not exceeding one ounce in weight, pay the following rates:500 miles, or less.

1 cent 2,500 to 3,500 miles...... 4 cents 500 to 1,500 miles.

2

Exceeding 3,500 miles... 5 1,500 to 2.500 miles... Each additional ounce is charged an additional rate. The postage on all print ed matier (other than newspapers and periodicnls sent to subscribers) must be prepaid; but if sent without prepayment, it will be charged double these rates

Bona-fide subscribers to periodicals published at intervals not exceeding three months, are required to pay oue qnarter's postage in advance; aod in all such cases the postage is one hnif the furegoing rates.

Publishers of pampblets, periodirals, magazines, and newspapers, which do not exceed sixteen ounces in weight, are allowed to excbange a single copy free. They can also euclose in their publications the bills for subscriptions wiibout any additional charge for postage.

Postage will be charged according to the regular mail-route, although it may not be the shortest distance. Newspapers are not considered as periodicils, and are not entiiled to the reduced rates as such by prepayment. Subscribers to periodicals. to obtain the benefit of the prepaid rates, must pay the full quarter's postage before the delivery of the first number for ihe quarter. Payments in advance on newsners and periodicals can only be made by sub scribers at the postoffice where delivered. Pubiishers have no deduction for prepayment.

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POSTAGE WITH FOREIGN COUNTRIES.

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FOREIGN Postage.-Between any office in the United States (Oregon and California excepted) and any office in Great Britain and Ireland, the entire postage is 24 cents the single letier, which may be prepaid or sent anpaid. Payment of anything less than the entire postage, goes for nothing.

Between the offices of California and Oregon and those of Great Britain and Ireland, the entire postage is 29 cents the single letter, which may be prepaid or sent unpaid.

On all correspondence between the United States and the following-named countries, the United States postage, and that only, must be collected in the United States by prepayment when sent and on delivery when received, at the rate of 5 cents the single letter when conveyed by British packet (unless from or to Oregon or California, then 10 cents), and 21 cents the single letter when con. veyed by United States packet (unless, as aforesaid, from or to Oregon or California, then 26 cents) ; newspapers each 4 cents, to be prepaid, to wit:

Alexandria, city of, via Marseilles. Naples, kingdom of, via Marseilles.
Algeria.

Norway, Oldenburg.
Austria, and the Austrian states.

Poland, Prussia. Baden, Bavaria, Belgium.

Roman or Papal states. Bremen, free city of Brunswick.

Russia, Saxony. Beyroot, city of, via Marseilles.

Scutari, city of, via Marseilles. Dardanelles, the,

Smyrna, .

5 Denmark, France.

Sweden, Switzerland. German states, Gibraltar.

Turkey in Europe. Greece, via Marseilles.

Tuscany, via Marseilles. Hamburg and Cuxhaven.

Venetian states. Hanover, Holland.

Wallachia, Wurtemberg. Hong-Kong (China), island of.

West Indies, &c., British, viz.: Antigua, lonian islands.

Barbadoes, Bahamas, Berbice, Cari. Lubec, free city of.

acou, Demerara, Dominica, EsseMalta, island of.

quiho, Granada, Honduras, Jamai. Meckleuburg-Schwerin.

ca, Montserrat, Nevis, St. Kitts, St. Mecklenburg-Strelitz.

Lucia, St. Vincent, Tobago, Tortola, Moldavia.

Trinidad This leaves, in those cases, the British and foreign postage to be collected at the other end of the route. But no British inland postage is to be charged in such cases.

Ou all corregiondenre between the United States (Oregon and Culitornia excepted, and the foll»wing.named countries, through the United Kingdom, and by the routes here specified, there must be prepaid when sent, and collected when received. The following rates the single letier, not exceeding a half-ounce (unless to or from Orrgon or California, then 5 vents is to be added to exl rate), viz. :(Half-ounce Letters.)

(Half-ounce Letters.) CENTS. Aden, Asia, island of Ceylon, China, Azores islands, via Southampton and East Indies, New Granada, Philippine Lisbon

CENTS.

63 islands, Sierra Leone, Venezuela, via Brazils, via Falmouth.

87 Southainpton. 45 Burnos Ayres,

83 Au-tralia, Bourbon, islands of, Borneo, Heligoland, island of, via London..... 33

Java, Labuan, Moluccas, New South Lucer and Modena, via France.. 31 Wales, New Zralaud, island of Su. Mauriting, via Southampton and India. 45 matra Van Dieman's Land, via South- Montevideo, via Falmouth

83 ainpton anii India ..

53 Parina and Placentia, via France. 31 Australia, New South Wales, New Zea- Portugal, via Southampton.

63 lanıl, any British colony or foreign Spain, via Southampton

73 country, when conveyed to or from West Indies (foreign), viz., Cuba, via the l'nited Kingdom by private ships 37 Southampton

75 Canary islands, Cape de Verde islands, Gundaloupe, Hayti, Martinique, Por. island of Madeira

65 to Rico, St. Croix, St. Eustatius, št. Egypt, Greece, Syria..

57 Martin, St. Thomas, via Southampton 55

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Note.-The foreign portion of the above rates is to be charged according to the following scale, viz. :

1 rate.
Weighing under a ounce.
ounce, and under ļounce.

2 rates.

3 rates. 1

4 rates. 11

5 rates. And so on, an additional rate being arged for each quarter of an ounce.

Postage by the New York, Southampton, and Bremen Line of Steamers. The postage on letters and packages sent by this line, from or to any part of the United States (except Oregon aud Califoruia when 5 cents will be addei) tu or from the Continent, not exceeding half an ounce in weight, is 20 cents; and for

every additional fraction of an ounce, 20 cents.

Ou letters addressed to the followiag countries and places, the foreign postage, to the place of destination, may be odded to the United States postage ut 20 cents, and the whole prepaid-or the American postage alone may be prepaidor the whole postage may be left unpaid, at the option the sender, viz:(Half-Ounce Letters.) CENTS.

(Half-Ounce Letters.) CENTS. Altona

Mecklenburg-Scherwin

12 Bremen .Nothing Mecklenburg-Strelitz...

12 Brunswick.

Nassu

12 Cassel.. 12 Oldenburg

2 Coburg.

12 Prussia (kingdom and provinces). 12 Darmstadt..

12 Reuss... Frankfort-on-the-Maine.. 12 Saxe-Altenberg ...

12 Gotha....

12 Saxe-Meningen Hamburg

6 Saxe-Weimar.... Ilanover 6 Saxony (kingdom).

12 Hesse-Homburg.

12 Schaumburg-Lippe.. Kiel.. 11 Schwartzburg-Rudolstadt...

12 Lippe-Detmold... 12 Schwartzburg-Sondershausen..

12 Lubec.

Wurtemberg (kingdom)....

12

6.

12

12 12

12

Unived States postage of 20 cents, only should be paid on letters addressed to the following places. Letters to these places can be sent wbully unpaid, by tlie Bremen line.

Copenhagen, and farthest parts of Denmark; Bergen, Christina, and fartheft parts of Norway : $. Pepersburgh or Cronstadt, Russia ; Stockholm, and furthest parts of Sweden ; Alexandria; emipire and provinces of Austria ; Baden; Baele, and other parts of Switzerland; Bavaria ; Cairo in Egypt; Constantinople; Greece; and eastern towns of Itriy.

To Havre (France), or any other port or place on thr coast of France, Germany, or any other por: on the continentot Europe where the United States stram-packets touch (Great Britain and Ireland excepted), the postage is 20 cents, which must be prepuid. when sent from, and collected when received in the United States.

Other Foreign Letter-Postage. Between any place in the United States (not over 3000 miles from the line of cror sing), ani Canada, the provinces of New Brunswick, Nova Scotia Newfoundland, und Cape Breton, on a letter not exceeding halt am ounce, the postage is 10 cent ; over 3000 miles from the line of crossing, 15 cents; an additional rate for each balf ounce or less; prepayment is optional.

Olitters to Havanın (Cuba), Antigua, Barbadope, Bahamas, Berbice, Carioco, Dome. rara, Duminica. Essequibo, Grenada, Honduras, Jamaica, Montserrat. Nevis, St. Kiti's, St. Lucia, St. Vincent, Tobago, Tortola, and Trinidad, if the distance from the mailing office does not exceed 2,500 miles, the po-tage i8 trina cents: if it exceeds 2,500 miles, 20 cente. The above postage must be prepid on letters sent from, and collected on those received in the United Stares. On letters from the West India islands (nut British), Mexico, ports or points on the gulf of Mexico. or places on the Atlantic cou-t of south America, not in Briti-h posressions, the portage is 35 cents, it less than 2,500 milex, or 15 cents if over; which must be prepaid on letters sent from the United States, but on Itters receiced, only 10 or 20 cents according to distance, will be collected in the United States.

The postage on letters sent from the United States to the following places on the Pacific coat of South America, will be 50 cents, which mu-t be prepaid; on letters received, only 25 cents will be collected in the United States. Southwest coast of South America: Burnaventura, Bogota, New Grenada; Guayaquil, Quito, Ecuador; Payta, lamhayeque, Huanchaco, Casma, Huacho, Calao, Lima, Pisco. Islay, Arica, Iquique, Peru; Cubija, La Parz, Bolivia ; Copiapo, Hua-co, Coquimbo, Valparaiso, St. lago, Chili.

Letters sint from thr United states to foreign countries by private vf8:41, are chargeable with inlind pusage which mu-t be prepaid. Letters are sput in this way from Cal ifornia to the sandwich islands, China, and New South Wales; and also from other places in the United States to foreign cou vries

Nouspaper and Pamphlet Postage. The regular United States rates to and from the line, are corected on newspapers to or from Canada. The po-tage between the United States and Cireat Britain and Irrland, is 2 cents; when sent to the continent through England, 4 cents; to pluops on the continent when sent through the Breonen tine, to the Briti-h West Indies and Harunu, 2 cents; to be prepaid whon xent, and collected when received in the United States. To the West India islands, and places on the Ailantic coast of South Aurrica, not in British possessiun, and Mexico, 4 cemts when sent, and 2 when receiver), to be prepaid. "To places on the Pecitic coast of South America, the postage to be paid is 8 cents when sent from, and 4 cent, wben received in the United States

Newspapers and periodicals to foreign countries (particularly to the continent of Eu. rope), must be sent ia parrow bands, open at the sides or end; otherwise they are chargeable there with letter-postage.

PERIODICALs - Periodical works and pamphlets are not potitled to transit conveyance throngh Great Britain and Irrlund, but they may be sent from the United States to the United Kingdom, iud viie derse at 2 cents United States po-tage each, if they do not exceed 2 ounces in weight; and at 1 cent per ounce, or fraction of an ounce, when they exceed that weight, to be collected in all cases in the United States; and the suine will be subject to an additional like charge in the United Kingdoin when not exceediny 2 ounces; but the third ounce raises the British charge to sixpence, with an additional charge of twopence for each additional ounce. When sent to or received from foreign countries, without passing throngh the United Kingdom, they will be chargeable with the regular United States rates, to be prepaid when sent, and collected when received

BOOK-KEEPING.

The art of Book-keeping teaches to record systematically the various trams actions cof business in airy occaparimi in which a person nra y be errga zed, so that be may know his pecuniary situation, possess ability to substantiate his claims, and potect his property, and at death leave behind hiin evidence that will enable his friends to understand bis business relations and engagi'neots, and settle his atfairs in a satisfactory mrunner. For these peaminis no one should fail to keep a book record, instead of relyin' on hi- meinors or lows papers for evidence.

There are two methods of bowli-keepina, Single and Double Eintry; the last is employed in extensive and complicatieil mercantile bosimers, where a check is required upon each en ry, to prove that it has been properly recorded. The first is generally used by persons engazell in ordinary business, as it is more simple and sufficiently correct for such perposes. It reqnires fat tlirer books—the Diy. Book, Ledger, and Casli Book ; to these may be added, a Bill-Book, in which all noles, received or given. are recorded, showing when drawli, by wliom, in whose favor, length of time, when due, amount of pote, and any explanatory, remarks required; also, a Sales- Book, in which orders for goods or the details of sales are entered, and a Receipt Book where receipts can be permaneutly kept

DAY-BOOK.

The Day-book should contain statements of every business transaction, which gives rise to persons owing us or to our owing them, properly arranged under the head of debtor or creditor. The accounts should be entered in this book at the time they were createdl, or in the order in which they occurred in business.

The book should be commented by stating the name of the owns and his residence. The day, mouth, and year. -hould then be witten, and repealed at the head of each page correspouding with the date of the first transaction on the pace, the subsequent dates on the page may stand above the transaction to whiid they blon. in making an entry the banne of the person will wlion we deal is written, with Dr or Cr. at the right of the namr, 10 show wheller he becomes debtor or creditor by the transaction. Then a statement should flow of the business done, specifying the articles bonght or sold, und ihr price of each. The total amount slioulil ve aildarip and entered in the dollar audient columus. The per-ou with whom yra dral is debtor firr whatever he receives of creditor for wlaiever you receive of bim, is the rule for deterruining how an entry must be maile. The entries in the Day-book are transferred to the Leriger, where all the irausa vions relating to an individual are recirted our page divoted to his account. The figure at the left of an entry indicates the page of the Leilger to wh ch it has been carrieri (Sre posting accoun's.)

If a mistake is made in an accoun!, it should not be corr. ctrů hy altering the ori. ginul entry, but a new entry nade debiting or creding ihe amount of the erior, thus. “John Smith, Cr. by (or Dr. tol error in account of Oct 6, $1.50." This will enable a person to gweir before a court that his book contains bis original entries without au alteration.

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LEDGER.

The Ledger is employed for collerring the scattered acconnts of the Day-book. The accounts which refite to tlie sme individual are brought together on one paye, showing all the debits and credits, thus enabling the owner to tell at a glance the state of his account with any person. The Dr. accounts are placed on the left hand of the page, and the Cr on the right The Ledger may be ruled according to the example on page 351. Every Ledger should have an index, in which all the names it contains are alphabetically arranged, with the page of the Ledger ou which the account can be found.

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