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due thereon which would in ordinary course be payable by the addressees. A similar scheme has long been in force with the United Kingdom. The number of duty-prepaid parcels which have been exchanged with Australia indicates that the recent extension of the system is appreciated. Postal Statistics (1909) of Countries of Universal Postal Union. "The postal statistics for 1909 of the countries comprising the Universal Postal Union show that the average number of letters, &c, posted per head in New Zealand is higher than in any other country. The number of letters and post-cards per head in New Zealand was 93, and the number of articles of all kinds per head, 139. New Zealand was followed by Victoria and New South Wales. The number of letters and post-cards per head in Great Britain was 84, and of articles of all kinds 111 ; and in Germany 71 and 100 respectively. The figures for the United States of America are not given. Alteration in System of Audit of Government Accounts : Payment through Post Office. One of the effects of the alteration in the system of audit of Government accounts, which came into operation on the Ist April, 1911, is to make the Post Office the medium for the payment of a large number of charges heretofore made by the Treasury, after the claims had been passed by the Audit Department. By the adoption of the system of post-audit, claims against the General Government thus dealt with are now paid promptly. When payment is to be made through the Post Office it is now made directly to the, payee on application, or the cash is handed to approved local officers of the various Departments, who, after disbursing it, hand back properly completed vouchers for the total amount. This Department forwards the vouchers to the Audit Department and on their return claims credit from the Treasury. The Post Office possesses special facilities for effecting prompt payment of claims through its money-order offices, which are established throughout the length and breadth of the Dominion, and. while the new system has undoubtedly thrown upon it a considerable amount of work, and necessitated a strengthening of the staffs, the advantages to the community are manifest, seeing that it provides for the elimination of the tedious delays inherent in the system of pre-audit, and also for speedy payments at points convenient to the payees. Post-office. During 1910, the Assistant Inspectors of Post-offices visited 1,644 offices, and travelled 38,401 miles. They also relieved Chief Postmasters in several districts. In conformity with the system inaugurated in 1909, 433 small non-permanent post-offices were inspected by the permanent Postmasters in their vicinity. Seventy-six post-offices were established (of these, six were reopened offices) and 13 closed. The number of post-offices open at the end of the year was 2,257. The post and telegraph offices, Napier, were amalgamated as from the Ist January, 1911. The names of 14 offices were changed to meet altered circumstances, or to agree more nearly with local designations. The number of articles delivered in the Dominion, including those received from places outside, during the year 1910, as compared with the number in 1909, was as under : — 1910. 1909. Increase. Decrease. Letters and letter-cards .. 100,328,930 93,650,908 6,678,022 Post-cards .. .. 7,895,251 8,049,808 .. 154,557 Other articles .. .. 50,301,836 48,195,407 2,106,429 158,526,017 149,896,123 8,629,894 Parcels .. .. 1,281,253 1,122,029 159,224 The letters and letter-cards increased 7-13, post-cards decreased 1-92, other articles increased 4-37, and parcels 14-19 per cent. The decrease in the number of post-cards may be accounted for by the decline in popularity of the pictorial post-card. In 1909 letters and letter-cards increased 5-12, post-cards 5;31, other articles 1-64, and parcels 20-61 per cent. The average number of letters and letter-cards posted per head of population was estimated at 97-14. The average in 1909 was 95-98. The correspondence of 109 persons or firms has been prohibited transmission under section 28 of the Post and Telegraph Act, 1908. Money-orders'may not be issued in favour of such persons or firms. Twenty-one newspapers were registered for transmission by post, and 24 were removed from the register. The declared value of parcels received from places outside the Dominion in 1910 was £307,299, as against £279,684 in 1909. The Customs duty collected amounted to £60,177 10s. 2d. The declared value of parcels despatched to places beyond the Dominion was £35,190, as against £33,071 in 1909. Four new letter-carriers' deliveries were established. Deliveries were extended in 19, and increased in frequency in 8 places. A post-office was established at Victoria Land in connection with Captain Scott's Antarctic expedition, which left New Zealand on the 29th November, 1910. Special stamps, overprinted " Victoria Land," to the value of £100, were issued for the use of the expedition. An hourly clearance of city and suburban posting-boxes has been established at Auckland, Christchurch, and Dunedin, and in the central portion of the city at Wellington.