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 As to subsequent advancement, the chances depend upon so many varying elements—such as the different number of clerks in each sub-department and in each class, the different scales of salary established for each sub-department and class, the different rates at which salaries annually increase in different sub-departments and classes, and the number of offices, above the rank of clerkships, to which clerks may be promoted—that it is next to impossible to make any average valuation. The following, however, shews the maximum scale of salary attainable by a Clerk in the Customs Establishments of London and Liverpool, in the Inland Revenue throughout England and "Wales, and in the London Post Office; and the number of clerks by whom the maximum scale can at the same time be enjoyed.

‡Surveyors of Taxes.
 * Landing Waiters, Gangers, &c. †Landing Waiters.