Waipukurau Decr. 24 th 1861 My dear McLean I received your letter of the 6th today with the Audit queries, to which I have affixed such replies as I can give, except to the last, which I know nothing of - it is evidently a completion by Searancke of the purchase initiated by you at Castle Pt. in Jany. 55 by a payment of £60 to W. to Potangaroa. The £110 was deposited by the Maoris at Wakatahi to buy land - we spent it at the time and afterwards at Napier paid it with one hand to Domett and took it back from him with the other, and spent it again. The a/cs should show all this, but I have not access to them. Dr.Knight's blundering statement of a/cs laid before the Assembly in 56 is all I have in the shape of a/cs to refer to, and it is nearly as useful as if I had nothing at all. Was not the £52 advanced to Potangaroa in /53 to buy the sheep with? either that was the case or else the remainder of the £100 was on that account. I don't remember anything about a horse. But the fact is that I had no knowledge of the 1853 transactions at all and indeed knew very little of what was going on at all, except the various sums of money that passed through my hands. We ought to have had John Russell with us that trip. Mr.Ward who is now at Napier has sent for me to go down and assist him in some arrangements he is going to make with the Natives. I go down tomorrow and will then pay over the balance to the Sub Treasurer. I will get his receipt in dupte. and send you one in a private letter by the Steamer to Wellington, which you will receive with this. The real truth of the matter is that the voluminous writing required in making up the accounts has caused the delay. I will send the a/cs officially to Auckland and the original receipt for the balance with them. I have delayed the report on Nopera's letter first in the endeavour to settle the matter and then (finding that impossible) because Newman wished to be heard and I have been waiting for his letter which I cannot get from him. I can give you a report, but can tell nothing about the matter that you don't know already yourself. You will see Mrs.Cooper in Wellington I am going to apply for 6 week's leave to go down for her and to settle various family matters down there. I hope you will grant my request, ar give it a word of recommendation to the Govt. With compliments of the season I remain Faithfully your's G. S. Cooper