PURPOSE: To efficiently obtain the papers accumulated and arranged according to each group in order in a device for treating the papers bearing the data indicating predetermined groups and the data indicating the order in each group.

CONSTITUTION: When papers are fed from a feeding part 2 and carried through a passageway 5, if the data on the paper is not read by a reading part 6, such papers are separated from the others at a branching part 12 and received in a temporary accumulating part 17. The papers are then taken out therefrom one by one, the data on each paper indicating its predetermined group and the data thereon indicating the order in each group are input into a data input part 18, the papers having the data thus input are sent from a merge part 16 into the passageway 5 and carried through the passageway 5, whereby all of the papers are fed from the feeding part 2 into an accumulating part 9a based on the data from the reading part 6 and the data input part 18 according to each of the predetermined groups in the order in each group.