Other functions that are similarly treated need but to be enumerated. Among them are the laying out and grading of streets, building of sewers for the benefit of all the citizens, and the special "betterment" of the property of abutting landowners. The division made here is generally that the first cost is assessed to the specially benefited persons, the subsequent costs, maintenance, etc., to the people. The supply of water is similarly treated in many cities. One of the best examples of this sort of expenditure is that of the post office, as managed in the United States. This service is almost, but not quite, entirely treated as conferring a special benefit on the users. The cost of the distribution of newspapers within the county in which they are published is treated as a public benefit. In some countries the post office is so managed as to yield a surplus, in which case it passes into class four.