The Dallas Morning News revealed it has reached 49,000 paying subscribers, according to Q1 disclosures released this week. That should translate into an estimated $5.8 million in subscription revenues this year, if their subscription numbers don’t drop (and even more money if they increase).That’s an impressive number of paying digital subscribers for a local paper, especially considering the fact that The Boston Globe has only 18,000 paying digital subscribers (and an estimated $3 million in revenue).The papers also differ in how they present their digital content. While the Boston Globe has a “responsive” web design that responds to the device you’re using (they won an award for their site), the Dallas Morning News presents its digital subscribers with an eEdition that’s basically a PDF version of the print pages using Active Paper.It’s worth checking out. On the plus side, you can click on any story preview to jump to the continuing section, but on the negative side, you need to zoom in and out a lot to digest the content. Assuming your reader consumes content in the same manner he does in print is usually a mistake. Yet, the Dallas Morning News is clearly converting more with a lower price point ($9.99 a month versus $3.99 a week for the Boston Globe).However, neither paper is charging print subscribers for access to the paper’s digital content. For the Dallas Morning News, 91,000 print subscribers (of a total 225,000) have digital accounts. If they charged even a third of their digital-only subscription price and offered a bundled print+digital subscription plan, they could be reaping more than $3 million a year from print subscribers willing to be upsold into a bundled plan. We suspect their decision not to is a stop-gap measure to thwart the dwindling print subscription sales. In fact, print subscribers who authenticate their digital account have a retention rate 50% higher than print subscribers who don’t.