sorting, viz. weight and irregularity of shape and size, lead also to differences in the time taken for delivery. In practice the postman makes a division of the packets; and the time occupied in the delivery of the bulky and irregular packets is greater proportionately, as compared with the time occupied in the delivery of ordinary letters, than is the time occupied in sorting. It is not possible, however, to estimate with any degree of exactness the relative amount of time actually occupied in delivering packets of the various classes, and for the division of the cost of delivery ([Table J]) the rates adopted for the division of the cost of sorting are taken. This method favours the bulky and irregular-shaped packets.
Conveyance
The cost of conveyance of letter mails by railway forms by far the greater part of the whole cost of conveyance. The cost of conveyance of letter mails by road and sea, estimated on such data as are available, is shown in [Table M]. As the total cost of the conveyance of mails is known, the total cost of the conveyance of parcel mails can be ascertained ([Table M]). The best basis for division of this cost is the gross weight of the various classes of packets. Payment is made purely on a weight basis in respect of the conveyance of a very large proportion of the mails, and, so far, division on the basis of weight is correct. But payment for the conveyance of a proportion of the mails is made on the basis of the cost of providing for the conveyance, and more or less independently of the weight carried. This applies in the case of mail-carts, motor-vans, or special trains which do not carry a full load. The amount paid in such cases is a single sum, calculated, so far as letter mails are concerned, without reference to the fact that postal packets of different classes are to be conveyed—without indeed, in some cases, much reference to the fact that any given quantity of mails is to be conveyed. In the absence of an assigned basis of payment which can be used to divide such sums, the division between the various classes of packets is made in proportion to the total weight of each class. In [Table N] is shown the division of the whole cost of conveyance of letter mails between the various classes on this basis.
General Charges
Separate statistics are obtainable ([Table B]) in regard to (a) buildings and office fittings, and (b) stores, but no exact estimate can be made of the cost of administration and accounting.
The cost for buildings and office fittings is divided as between parcels and other packets on the basis defined in [Table D]; and as between the various classes of packets other than parcels, on the basis of the gross weight of the packets ([Table O]).
The cost for stores, including the small sum under the heading "Miscellaneous Expenditure," is similarly divided as between parcels and other packets. As between the various classes of packets other than parcels, the cost is divided on the basis of simple numbers ([Table P]).
The cost for administration and accounting, which is comparatively small,[623] cannot be stated exactly. It is contained in the total cost of staff ([Table C]), and is consequently divided between the various classes in the same proportion as the cost of the manipulative staff.
Tables A to Q show the complete calculation.