enclosed in letters, (notes or draughts for money excepted,) to be mentioned to the office-keeper at putting in; but it is recommended that bank notes, or others payable to bearer, be cut in half and sent at twice; the second part not to be sent till the receipt of the first is acknowledged. This office, however, is not liable to make good the loss of any property sent by post.

It is earnestly requested, that persons receiving letters will not detain the letter-carriers at their doors longer than can be avoided.

Letters for this delivery are frequently, by mistake, put into the General Post, by which they are unavoidably delayed: it is therefore recommended that they be put into the Twopenny Post-offices or receiving houses, in order that they may be regularly forwarded by their proper conveyance.

By-Post.-A by-post is established on each road within the country delivery of this office, by which letters are transmitted from one part to another of the same district, direct, and without coming to London.

Any irregularity in the delivery of letters, communicated to the comptroller, will be duly attended to; and if the covers bearing the date stamp are produced, they will assist materially in discovering where the fault lies.

Illegal conveyance of Letters.-By the 9th of queen Anne, cap. 10. "Any person illegally conveying letters, incurs a penalty of 51. for every offence, and 100l. for every week the practice is continued." And by 42d of George III. cap. 81. "the sender also incurs a penalty of 51. for every offence, with full costs of suit."

Customs.

THIS important branch of national revenue is under the care of nine commissioners, who are intrusted with the whole management of all his

majesty's customs in all the ports of England, (the petty farms excepted,) and also the control of all the officers belonging to them. Each of these commissioners holds his place by patent from the king. The other officers are appointed by warrant from the lords of the treasury.

Excise Office.

THIS office is under the management of nine commissioners. They receive the produce of the excise on beer, ale, and other liquors; of coffee, tea, and chocolate; of malt, hops, soap, &c. &c. throughout England, and pay it into the exchequer.

Their hours of business are from nine in the morning till three in the afternoon.

South Sea Company.

THE business of this company consists only in receiving interest of their capital, which is in the hands of government, and in the payment of dividends and transferring stock. It is managed by a governor, sub-governor, deputy governor, and twenty-one directors.

Levant, or Turkey Company.

THE affairs of this company are managed by a governor, deputy governor, and a court of assistants, consisting of eighteen members, who hold a court monthly, or as occasion requires.

Russia Company.

THIS company is under the management of a governor, four consuls, and a numerous court of assistants. Their court is held at merchant seamen's office, over the Royal Exchange; and the officers are elected annually on the first of March.

Eastland Company.

THE concerns of this company are managed by a governor, deputy governor, and twentyfour assistants, annually chosen on the first Wednesday after Michaelmas day. Their meetings are held at the Royal Exchange.

Hudson's Bay Company.

THIS corporation is under the direction of a governor, deputy governor, and a committee of seven members. They have a hall in Fenchurch Street, and their committees are held on Wednesdays.

The insurance companies in the metropolis. are highly respectable, but too numerous for insertion, consistent with our limits. A complete list is printed in the annual directories.

Bankers in London.

Barclays, Tritton, and Bevan, 56, Lombard Street.
Barnard, Dimsdale, and Co. 50, Cornhill.

Biddulph, Cocks, Ridge, and Co. 43, Charing Cross.
Birch, Chambers, and Hobbs, 160, New Bond Street.
Bond, Sons, and Pattisall, 2, Change Alley.
Bosanquet, Pitt, and Co.73, Lombard Street.
Bouverie and Co. 35, Craven Street, Strand.
Brooks, Son, and Dixon, 25, Chancery Lane.
Brown, Cobb, and Co. 67, Lombard Street.
Brown, Langhorn, and Co. 23, Bucklersbury.
Chatteris, Whitmore, and Co. 24, Lombard Street.
Child and Co. 1, Fleet Street.

Coutts, (Thomas,) and Co. 59, Strand.

Coxe, Merle, and Co. 2, Cox's Court, Little Britain.
Curries, Raike, and Co. 29, Cornhill.

Curtis, (Sir William,) and Co. 15, Lombard Street.
Denison, J. 106, Fenchurch Street.

Dimsdale, (Hon. Baron,) Barnard, and Co. 50, Cornhill.
Dorien, Magens, and Co. 22, Finch Lane.

Drummond and Co. 49, Charing Cross.

Esdaile, (Sir James,) Esdaile, & Co. 21, Lombard Street. Everett and Co. 9, Mansion House Street.

Favell and Co. 170, Fenchurch Street.

Fry, W. S. and Sons, 4, St. Mildred's Court.

Fuller, (Richard and George,) and Co. 84, Cornhill.
Gill and Thomas, 42, Lombard Street.

Glyn, (Sir R. Carr, bart.) Mills, & Co. 12, Birchin Lane.
Gosling and Sharp, 19, Fleet Street.

Hammersleys, Greenwood, Drew, & Co. 76, Pall Mall. Hanbury and Co. 60, Lombard Street.

Hankeys and Co. 7, Fenchurch Street.

Herries, Farquhar, and Co. 16, St. James's Street.
Hoare, Henry, and Co. 57, Fleet Street.

Hoare, Barnetts, and Co. 62, Lombard Street.

Hodsoll and Sir Walter Stirling, bart. 345, Strand.

Holt, 60, Old Broad Street.

Hopkinson, C. and E. and Co. 34, Pall Mall.

Jones, Lloyd, Hulme, and Co. 43, Lothbury.

Jones, J. 41, West Smithfield.

Kinlock and Sons, 1, New Broad Street.

Ladbrokes, Watson, and Gillman, Bank Buildings.
Lees, Satterthwaite, Brassey, and Co. 71, Lombard St.
Lubbock, Sir J. W. and Co. 11, Mansion House Street.
Marsh, Sibbald, Sir J. Stracey, & Co. 6, Berners' Street.
Marten, Hale, and Ball, 25, Öld Bond Street.

Martins, Stone, and Martin, 68, Lombard Street.
Masterman, Peters, Walker, Mildred, and Co. 2, White
Hart Court, Lombard Street.

Minet and Fector, 21, Austin Friars.
Morland, Ransom, and Co. 56, Pall Mall.
Nicholson and Co. 32, Abchurch Lane.

Pares and Heygate, 25, Bridge Street, Blackfriars.
Paxton, Cockerill, and Co. 57, Pall Mall.
Perring, (Sir J. bart.) and Co. 72, Cornhill.
Pocklington and Lacy, 60, West Smithfield.
Pole, (Sir Peter, bart.) and Co. 1, Bartholomew Lane.
Praeds, Mackworth, Box, and Newcombe, 189, Fleet St.
Prescott, Grote, and Co. 62, Threadneedle Street.
Price and Co. 1, Mansion House Street.

Robarts, Curtis, (Sir William, bart.) Robarts, and
Curtis, 15, Lombard Street.

Rogers, Towgood, and Co. 29, Clement's Lane, Lombard Street.

Sansom and Postlethwaite, 65, Lombard Street.

Sikes, Snaith, and Co. 5, Mansion House Street.

Sharpe, W. 8, West Smithfield.

Smith, Payne, and Co. George Street, Mansion House. Snow, Sandby, and Paul, 217, Strand.

Spooner and Attwoods, 27, Gracechurch Street. Stephenson, Remington, and Smith, 69, Lombard Street. Stevenson and Salt, 80, Lombard Street.

Vere, Smart, Baron, and Co. 77, Lombard Street.
Wentworth, Chalmer, and Co. 25, Threadneedle Street.
Weston, Pinhorn, and Co. 37, Borough.

Williams, Son, Moffatt, and Co. 20, Birchin Lane.
Willis, Percival, and Co. 76, Lombard Street.

Wright, T. and Co. 5, Henrietta Street, Covent
Garden.

Young, Abraham, 11, West Smithfield.