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. Under a regulation of this department, made in accordance with
an opinion of a former Attorney General of the United States, credit
cannot be allowed to a postmaster on account 6f stamps or stamped
envelopes stolen from his oflSce. There have already been reported
to the department thirty-three cases of post office robberies in Ken-
tucky, Missouri, Kansas, Virginia, Maryland, and Pennsylvania, where
the losses have been occasioned by reason of occupancy by United-
States or rebel soldiers. Such losses not having resulted from any
fault or neglect of the postmasters, the cases, it would seem, are
materially different from those of ordinary theft. The aggregate
amount claimed in the thirty-three instances above noted does not
reach twelve hundred dollars ; and, although many additional cases^
will be reported, the total of Bqch claims will be comparatively small.
I beg leave to suggest that special provision be made by which this-
class of cases may be adjusted, subject in all other respects as to evi-
dence, &c., to the regulations of the department.
• DEAD LETTERS.
NUMBER.
The whole number of dead letters received and examined during
the year was 2,282,018, being 267,000 less than in the preceding
year. p

VALUABLE DEAD LETTERS.
The number of dead letters containing money which were regis-
tered and sent out during the last fiscal year was 10,475, and the
value of their contents was $46, 538 89.
The number covering deeds, bills of exchange, drafts, and other
valuable papers, was 9,763, and the aggregate nominal value of the
- enclosures was $2, 189,450.
Pull details with respect to these two classes of letters are exhibited
in tables (Nos. 20, 21) acfcompanying ^his report.
