Many small banks, and some large, combine the activities of the receiving and paying tellers in one cage or in one department, but the principle already illustrated is not affected thereby. Any cash received by a teller which is in condition to pay out is simply issued when the need therefor arises, and it becomes a deduction on the teller's pad; the closing figure of the teller under this arrangement, or of the several tellers if there are more than one, would be the same as under the arrangement previously explained. It should not be assumed in any case that a paying teller simply pays cash. The larger inter-city receipts of currency are handled by him, and in any case new issues of Federal Reserve or National bank notes would be handled and taken care of by him, so that the paying teller is in all banks both receiver and issuer of cash. Where the function of the receiving teller is combined with the first teller's work, it means in effect only that the latter's receipts are more itemized in form. That is substantially all, so far as cash is concerned. It is not intended, however, to depreciate the value of combining these functions, because economy can doubtless be effected in certain banks by that policy.