1840 (5 May) letter insert from Walter Row (presumably addressed to Francis Baring) concerning "The plan adopted by the Government in issuing Postage Stamps in Covers and Envelopes must be attended with a great deal of confusion and ultimately cannot succeed. The simple and the best plan you can act upon, and which cannot fail is the sheet containing 240 Penny Labels of the impression of the Queen's head. If the postage is Two-pence make the impression a different colour, say Pink or any other to distinguish.." and goes on to suggest that this would facilitate the sale of these items by stationers who would be offered a more generous discount when buying stocks from the Post Office. The letter appears to have been either an enclosure as it is unaddressed, or possibly a copy letter although it is not marked as such and shows the filing note in a different hand to the text