This title explains itself, it being understood that this amount is the current office postage and does not include the amount paid for sending out circulars in quantity, which should be charged to Advertising. It is an excellent practice to keep a mailing book, in which is entered each letter mailed, with the date, name, and amount of postage. This not only affords a check on the stamps, but gives a useful record of letters sent to the mail; also if the postage is to be divided among different concerns, departments, or individuals, this book affords a ready means of doing so.