Services performed by 
the General Post 
Office. 
lhe conveyance of mails; pay- 
ments by Postal Order or Money 
Order; payment by special 
types of paying instruments 
such as postal drafts, pensions 
orders, &c.; collection of 
revenue by sale of health and 
onemployment insurance 
stamps, &ec. 
Note.—The Departments pay 
at ordinary market rates for 
telegraph and telephone services. 
[he supply of stationery, books, 
printing, and office requisites. 
Payment of contributions in lieu 
of rates. 
Services performed by 
the Stationery Office. 
Services performed by 
the Treasury Rating 
Department. 
Services performed by 
the Paymaster 
General, 
Payment of civil pensions, 
teachers’ pensions, R.I.C. pen- 
sions, and officers’ pensions. 
General banking services ren- 
Jered to Departments, e.g, 
payment of payable orders. 
. (b) There is a definite recognised practice whereby the 
Service Departments charge each other and the Civil 
Departments (and vice versa) for services rendered and 
goods supplied outside the category of Allied Services. 
11. — Extra-departmental Transactions. 
. For services rendered or goods supplied extra-departmentally, 
l.e., to private individuals, Dominion, Colonial or Foreign 
Governments or to customers belonging to intermediate types as 
indicated in paragraph 2 above, it is the recognised practice for 
the supplying Department to make a charge. 
4.—Note on present position. 
(1) The distinction in the case of Exchequer Departments 
between ‘ Allied Services ’ and repayment services is clearly 
established in practice, though the principle on which it is based 
may not at first sight be obvious. In reality it marks an 
unportant distinction of function. 
It is the ordinary and necessary business of such a Depart- 
ment as the Stationery Office to supply a particular service to 
Government Departments generally. A statistical record of 
the value received by each Department is kept and published, 
€.g., in the ‘‘ Allied Services 7 statement attached to each 
Estimate and in the annual return of the gross and net expendi- 
ture of Departments. But no actual cash payment between 
Departments is involved: there is no unnecessary accounting 
work, and a fruitful source of inter-departmental controversy 
18 avoided. * 
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