HOW THE PROPERTY TAX WORKS OUT.

Auckland Star, Volume XXI, Issue 184, 6 August 1890, Page 4

HOW THE PROPERTY TAX WORKS OUT.

Those who wish to inquire for themselves into the true state ot this colony and the practical working of the property tax, could nob do better than obtain a copy of the return recently placed before Parliamenb, entitled "Results of Property Assesment, 1888." Wo do not say thab the acquisition of this marvellous production and the mere cursory reading of it will assist them very greatly in coming to a correct conclusion as to the true position of the colony ; but we do say that if this return is carefully studied, and where necessary tho unwritten record read bebween the lines, a revelation will be made to them which will amply repay the time devoted bo ib.

Tho reporb Btarts off with the announcement thab the total value of all property in New Zealand, both real and personal, was the same in 1889 as in 1886. As a matter of fact, real estate, that is the value of the land alone in the colony, had decreased in 1889 by no less a sum than £5,238,945 since 1886; bub personal property, in the same period, had increased from £82,540,515 in 1886 to £85,530,210 in 1889. or an increase of £2,989,895.

These figures suggesb a curious inquiry. If, as we know, the land is the source of all wealth, how, in bhe name of common sense and all tho principles of political economy, could properby, which is the production of the soil, be increased in value, and the source from which that wealth is produced at) the samo time be reduced in value by nearly twice as much as the increased value of the produce ?

It stands to reason that although land may lose its speculative value, which value certainly should never be taken into consideration when assessing ib for taxation purposes, yeb its real value for producing purposes cannot be lessened by three years of labour spent in improving ib, and to say thab the land in New Zealand has decreased in actual value in three years by £5,238,945 would be an absurdity. If the lasb assessment was a jusb one, the previous valuations must have been purely speculative, and the owners who paid upon them were legally robbed. •.--._s~?j Illustrations are given us to show how large landowners are legally permibted to escape their fair share of taxation. Where ib is intended to impose a tax upon / land, as tho property tax is • supposed to do, it is the land, bub nob bhe owner or occupier, which is supposed to be taxed. The land is taxed because ib is the source of all wealth ; and the owner, even if he does nothing with ib, is monopolising ib, and by monopolising ib he prevents others from occupying ib, who would work it and use ib to the best profit. Ib is according to the value of the land monopolised that a man is taxed. Bub leb us see how the big landowner escapes this tax. Ib is given us in black and white in this wonderful reporb. For instance, ib says, "An owner having property worth £40,000 and owing £30,000, would be taxed on only £10,000." "The land of an owner having more liabilities than assets would appear in the non-taxable real estates."

Again we would ask our readers to mark how thia arrangement works oub. over this most extraordinary reasoning. We will take the sloven men who aro given as owning land valued at over £200,000, the total value of which land is pub down ab £4,835,862. If these eleven owners havo I more liabilities than they can show assets, ' nearly five million pounds' worbh of land would go untaxed. Nothing is easier ! than for a man owning property, especially ! when ifca value reaches million-, to prove mortgages, liens, debts, etc., which, whon ! added together, would chow thab his assets were nob equal to hit liabilities, and be ifronld be allowed bo go free. r The Commissioner himself, in hia report, states : "As the history of taxation always teaches, there has arisen a stronger inclination to escape paying taxes. Personal assets shrink, personal debts swell in a manner thab does nob appear very wrong to those whq offend, for they have an idea thab they are * doing' the Government, ' whereas they are defrauding their neighbours."

We would ask, who knowa better than the Commissioner how tho swindle is worked ? Bub whab a conbrasb is this tax, which is ao easily and so frequently evaded, bo bhab tax from which we draw the bulk of our national revenue, the Customs duties. The unfortunate wage-earner cannot escape thab tax; ib follow* him everywhere, ib is present in his home, in aU he eats, the furniture he uses, and tho clothes ho wears— nob one penny can he escape. Ib seems somewhat curious thab* the property bax, which ia supposed to be a tax of one penny in the pound on all real and personal property in bhe colony, that is, on the value of all land, bouses, furniture, stock, and property of all kinds, ahould only produce, even wibh bhe £500 exemption, £354,167. The bobal value of real and personal properby in the colony is set down ab £196,667,924, only £83,403,694 of which appears to be taxable. The aggregation of big estates has increased in a remarkable manner since 1886. In thab year thero were only two of over 150,000 acres each of a value of £1,251,268, last year thero were seven of total value of £9,811,639. The apportionment of the land given in this return is highly instructive, bub wanb of apace will nob allow of our doing more than alluding to this just now. The return shows, however, thab some 28,000 families are on land occupying from 50 to 200 acres each, whilst 9,326 families occupy over five million acres.

The number of inebriates ab the Police Court has decreased somewhat during the lasb few weeks.. TMb morning there were only two first offenders, who were fined bhe usual amounb by Dr. Giles, R.M. A woman named Mary Elizabeth Hornbrook was charged with having stolen 281b of maize, value ls 9d, on the 4th of Augusb, the same being the property of Robert Cleave. She pleaded nob guilby. Mr Cleave and his son gave evidence identifying the bag of maize. The porter at the railway station deposed to the bag being part of defendant's luggage, and Constable Macdonald stated bhab he found bhe bag of maize inside a sack of defendant's luggage. Prisoner said she' had no fowls and did nob require maize. Dr. Giles sentenced her to 14 days' hard labour.

Referring to the burglary ab Pukekohe, the •' Waikato Times " says : A daring attempt at robbery was made ab the railway station at Pukekohe during Saturday night. On the station-master visiting his office upon Sunday morning he found that the premises had been forcibly entered, and the safe, containing a sum of money, had been removed. The cash drawer had also been broken open, and the contents of the till, amounting to about £2, removed. Search was made in the neighbourhood on Sunday, when the safe was discovered in a piece of bush near at hand. It waa intact, bub showed eigne of having been tampered with by tho tools of experienced " cracksmen." This, we are given to understand, is the second attempt made to break open and rob the safe at bhe Pukekohe sbabion of its contents.

Tho flood haa been mosb disastrous a Mahakipawa near Blenheim. Thousands of feeb of ffuming wero washed away, and bhe claims are nearly all filled up with tailings. In some cases several months' work has been undone. Callersvillo was at one timo in considerable danger. In the Pelorous district several houseß were flooded out, and the inmates had to tako refuge with their neighbours. Reporb says that great damage was done at the Wakamarina Gorge, the bridge, punt, etc., being washed away. The road.to Nelson is impassable owing to .1 ips»

Tho Waikato Farmers' Club this year intend to undertake the management of the annual Horse Parade, and propose to hold ib at Cambridge, ab the latter end of September. Large numbers of settlers consider ib a great mistake to havo it at Cambridge, situated as ibis at tho extreme end of tho populous district, and entailing on many an excessively long journey to get to it. Hitherto these parades have been held ab Ohaupo on some sale day, and this certainly is the proper placo for them, being so much more easy of access, and having by far the most important sales of cattle and shoep in Waikato. I see c are bo have Ingomar and Cap-a-pie up n Waikato this season. The former will, no doubt, bave a good season, as his young stock are showing up well, but Natator's presence will very much discount Cap-a-pie's chances.

At the presenb time, says our Waikato correspondent, all our local bodies are receiving their subsidies on rates collected last year, amounting to some thousands of pounds altogether, lb seems to me thab this wretched decay in paying moneys due to local bodies is a most iniquitous thing. Here jusb ab the end of the financial year when local bodies are most in want of money, having spent all the funds collected in the district, the Government keep them waiting just aboub four months for their money. As they have in nearly all instances appropriated these subsidies to certain works they are'generally compelled to go on spending the money long before it arrives. This means of course an overdrafb ab the Bank at 8 or 9 per cenb. (until very lately 10 per cent.), and so hundreds of pounds every year, instead of being pub to their legitimate purpose of road-making, go to swell the dividends of tho Bank shareholders. After fourteen years' experience of local body work, I do nob hesitato to say thab the system (or want of it) in which the finance between these bodies and the Govornmenb haa been carried on, has cost the ratepayers thousands and thousands of pounds paid as interosb to banks when there should have been little or no necessity for anything of the sorb. Few local bodies care to exceed their revenue in any one year, and yeb few bub are in a chronic state of overdrafb at the bank for the lasb half of the year, and all because of the delay in the payment of Government monies due. It is quite a common thing to bear at meetings of Councils, etc., in April, "Oh, it is all righb now. We will soon be in funds. The annual accounts are closed, so wo will be able to get last year's money." Truly, the mysteries of Government finance are wonderful.

All tho " boycotting " in connection with labour and trade questions is not to be on the side of the workmen. Ab a meeting of tbe master bakers lasb evening, one of the rules passed provides for the warning of any flour miller supplying flour to a baker who is attempting to undersell others. If the warning is not heeded the members of the Association are to stop taking tho miller's flour.

The football match played on Saturday lasb at Hamilton, between Huntly and Paterangi, was tho mosb one-sided of tho season. On the last occasion on which these Clubs meb, Paterangi won by 3 points to 1. This time Huntly won by 11 to 1. They had a much better team this time, and were in much better condition, while Paterangi were much weaker than on the last occasion. Huntly got 5 tries—Sampson 2, J. Harris, C. Attrell, and McManimin one each, of which Connolly converted 2 and missed 3. Connolly also kicked a goal from a penalty. F. Bowden gob Paberangi's only try, but Doyle's kick for goal was the ''sickesb on record." Being slap in front of goal, ho nearly succeeded in putting ib over tbe corner flag. For Huntly, Connolly, Turner, Sampson, Carter and Carlyon played well, and there was much less "bullocking" than usual. For Paterangi, F. Bowden played a slashing game— the besb on the field—and his brother, Aubin and Macky also did good work; but their team was overmatched throughout. Tho match, Hamilton v. Ohaupo, was played at Ofraupo, and resulted iv a victory for Hamilton by three tries to nil, none of the tries being made into goals. Hamilton had the best of ib all through, and ought to have scored more, bub the Ohaupo defence waß a bib boo good.

Ab the Wanganui Poulf-y Show, opened yesterday, the birds sent from Auckland again won the majority of tho prizes, notwithstanding they wero meeting the winning birda from the Wellington Show. In the Game class Mr Frank Holmes won first and special prizes in cocks, and fire, prize in hens. In Plymouth Rockß Mr Thos. Phillips won firsb and special prizes with his cock Champion, beating Rogen and Co., of Wellington, and also won second prize with his hen the Grand Duchess. Champion has been exhibited only threo times, namely : Auckland, Taranaki, and Wanganui, meebing all-aged and imported birds, and has won on each occasion, thua appropriately earning his name. In tbe pigeon, canary, and cage bird classes Mr J. Walker, of bhe Ciby Market, carried off no less than nino special, twenty-four firsb, and thirbeen second prizes, as well as securing bhe champion award for the exhibitor winning tho mosb prizes ab bhe show. Mr Fawcebb won a number of prizes in the canary classes, and in the Dutch classes Fawcebb and Bouskill won all before them. Mr Fawcett, who ia in charge of the birda, wires they are all well, and will return on Saturday.

Dr. Ginders. in his reporb on "Leprosy Among tbe Maoris," mentions a curious fact. It is thab in one case all the fingers of both bands have losb one or more phalanges, yeb in every case, even where only one joint remains, a nail has been developed at the extremity.

The furze nuisance in Waikato is becoming a mosb serious one, and if nob taken in hand in a mosb debermined manner, will prove a Bourco of heavy loss in bhe future. The evil is caused mainly through absenteeism, although in many settled parts occupiers are also much to blame. Apart also from bhe furze evil ibself another is running side by side with ib, and thab is the rabbit nuisance. The heavy furze beds provide a safe home for bunny, whero they may increase and multiply with perfecb safety, as there is no getting at them. Tbe apathy displayed by ibany settlers is simply appalling. I know, says our correspondent, of many instances where the expenditure of a pound or two, per annum, or a few days' labour ab tho proper season for bhe lasb five or six years, would have enbireiy desbroyed the evil; aud now in some cases £50 would nob do away with ib. I see that some of the local bodies are "moving in the matter," but they havo so often " moved " with no effect, thab I shall want to " see" beforo I " believe." It strikes mo thab they are afraid to tackle the difficulty, as there are grave doubts as to Whether the Acb is good enough to go to law on.

On Monday evening lasb tho Female Loyal Orange Lodgeheld their usual monthly meeting in Victoria Avenue, when arrangements were made for their second anniversary to bo held nexb month. Six new members were proposed for member: ship and two initiated. Since this lodge opened—about two years ago—it has forged ahead, and ia financially and numerically strong. There are now three female lodges in the North Island, and ib is expected that by next month there will be another added to the number.

Mr G. C. Miln has been presented with a very interesting memento of hia visit to Auckland by Mr L. J. Steele, the wellknown artist. This memento is an old copy of Shakspere's works, containing the autographs of the old Drury Lane Company whose Shaksperian productions were so famous. Mr Miln was highly delighted wibh the present. Its'value in connection with the history of Sharper jan Acting in England. very gre&b, <*";

There waa a somewhat larger attendance at the performance of "The Cannon's Mouth" by the Travers-Valo Company ab the Opera House lasb nighb, and the drama was, if anything, rather better played than on the two previous evenings. Ab the end of the second acb the principal performers were called before the curtain to receive the applause of the audience. Mr G. C. Miln occupies the Opera House to-morrow night, and Friday, and Saturday, so thab to-nighb will be the lasb opportunity of seeing "The Cannon's Mouth." On Monday evening Mr Travers - Vale stages " Golden Hearts," which is expected to draw better than " The Cannon's Mouth." Tonight will be a grand military evening, the piece being produced under the patronage of Lieutenanb-Colonel Shepherd and the officers and volunteers of the Auckland Garrison.

The public, who seem suddenly to have woke up to Mr Miln's undoubted abilities as a Shaksperian actor, will be delighted to see by "our advertising columns thab there are bo be three extra nights of the Miln Company ab the Opera House. On Thursday " Julius Caesar" will be produced, and in the greab historical play Mr Miln ia perhaps seen ab his besb. On Friday ««Othello" is to be pub on the boards, and on Saturday Aucklanders will have an opportunity of seeing perhaps the mosb powerful drama ever written, " Richelieu." Those who have seen the play know what a treat there is in store. A feature of the reproduction will be bhab the prices are reduced to tho. c known as popular prices, and bhab school children will be allowed in the stalls for a shilling. No better mode of education and instilling a healthy love of fine literature could be imagined than taking young people to tee Shakspere well acted, as it is by the Miln Company.

Colonel Samuels, an English tourist, left for Apia to-day by tho Island steamer Richmond, on a visib to the Samoan Group.

Newß has reached Hamilton thab the late flood in the Waitoa River has been more than unusually high. Messrs Coates and Metcalfe's mill, lately Coulthard's, was submerged, only the funnel of the engine being visible. The ■ water also rose to within aboub two feet of bho floor of the railway bridge. -">»■*■»*.-.--u r

The report of the Registrar of Friendly Societies for 1889 was recently laid on bhe table of bhe Victorian Assembly. It shows thab during the year there were registered 2 building societies, 1 industrial and provident socieby, and 1 trades union, whilsb the existing friendly societies registered 52 new branches. Orfly one was a benefit socieby. The Irish National Foresters has been formed. During 11 years since bhe Friendly Societies Acb of 1877 came into force, up to lasb year,' the prosperity of the building societies had been such thab no socieby had been wound up by the Courb on accounb of inability to pay its debts, but 1889 was marked by the Premier Permanenb Building Association stopping payment.

There appears to be a fabality connected with the sewers in Wellesley-straeb. Some months ago a large portion of the road below tho Free Library Caved in, and scarce was this repaired when another portion gave way. Lasb night a part of Wel-lesley-streeb, jusb in froni of tho Opera House, gave way under the tram-lines; An inspection of the hole showed thab several tons of earth had been displaced, having apparently been washed into bhe sewer. This left a crust of metal thab ab lasb fell in. Ib is fortunate thab a tramcar was nob crossing ab the time bhe earbh gave way, otherwise the consequences mighb have been serious. -.■

Tbe monthly meebing of bhe Alexandrastreet Band of Hope was held in the schoolroom lasb evening, and was in every way a marked success., The meeting opened wibh praise and prayer, led by M. J. Taylb.j after which the Chairman, Mr Rose, gave a short address, in which headministoredgood advice to tho young people. An excellent programme followed, viz:—Recitation, Mr S. E. Hulberb; song, Mr Kilpabrick; dialogue, Messrs Hampton, Rose, and Hulberb; piano solo, Miss Kemp; recitation, MisiMcKenzie ; recitation, Mr J. Tozer; dialogue, Messrs J. and C. Clarke and friends ; reading, Miss Stranaghan; recitation, Master H. Moon; song, Mrs Moulder ; recitation, Miss Blakeley. The mosb amusing feature of the evening was a trio rendered by the Misses Blakeley, Cossey, and Stranaghan, which caused greab merriment. There was a good attendance.

The usual weekly meebing of bhe Tabernacle Literary Society was held last evening. The" attendance of members, which has lately been increasing, waß bhe largest for some considerable time. Mr Turley, in the absence of the vice-president, occupied the chair. The business of bhe evening was the reading of the Society's monthly journal, by bhe editor, Mr C. H. Clemens, consisting of editorial and articles on novels, gymnastics, and music. Nexb week Dr. A. 0. Knight is to give a medical balk.

A very enjoyable social in connection with tho Druidic Order was held ab Sb. George's Hall lasb eveniag. Tho arrangements were capital and the music of Messrs Reid and Davis was much enjoyed. During the evening Messrs Staunton and Harvey rendered vocal selections. Miss Forbzer kindly accompanying. The proceedings terminated ab eleven o'clock with the announcement thab the nexb social trill be held on Tuesday, Augusb 19th.

The Council of the Goßpel Temperance Mission met yesterday, Mr C. G. Hill presiding. Tbe deputation.who had waited upon Mr Garlick reported tbab he desired the Council to accept his resignation. This was done, and the following resolution passed unanimously: "Thab the very cordial and hearty thanks of bhis Council be tendered Mr J. T. Garlick for hia valuable services, bo willingly rendered, to the society aa President, and thab he be elected a member of the General Council." Mr H. J. Ross, the presenb secretary, had also been interviewed, bub thab gentleman declined re-appointment. Ib was resolved to invite applications for the office of secretary, and a committee was appointed bo draw up lisb of dubies, and deal with applications. Mr S. J. Ambury was elected a member of Council, which meets again in a fortnight.

Tho anniversary soiree of the Pitb and Edwin-street Primitive Methodist Church passed off very successfully last evening. Over 200 sab down to tea. The tea babies were presided over by the ladies of bhe congregation. The public meebing waa presided over by Dr. Kenderdine, who said he was glad thab the church had been enlarged withoub increasing the debb, and hoped bbc remaining £175 would be cleared off in the coming year. Mr J. Wabkinson read the reporb and balance-sheet, which stated bhab since the enlargement of the church the congregation had increased. The services were cheerful and hearty. Thanks were given to the ladies who had toiled for weeks and months bo increase the funds. A meed of praise was accorded the choir for the aid given_ in public worship. Open-air work was carried on when weather !)ermibted. Cottage prayer meetings were mid weekly in different hotaea throughout the district. The balance-sheet showed the receipts to be £351 6a 7d, expenditure £350 16s 6d, leaving 10a balance in hand. The original cost of the church and site waa £576; spent in class-room and improvements, £120; enlargement and renovation, £201. Tho presenb debb ia £175, and bhe proceeds of bhe presenb anniversary will go towards the liquidation of that amount. Interesting addresses were delivered by Revs. G. D. Cox, A. J. Smith and W. C. Woodward. Mr Turley invited any who desired bo help in the'good work to leb their desires be known -\hd-work would be found for them. The choir and orchestra were present under the leadership of Mr G. Turley, Mr W. Carlaw presiding ab bhe organ, and guwe choice jawicMttl-tiwav

The brethren of Lodge Ponsonby, 708, S.C., held their regular monthly meeting lasb evening in the Oddfellows' Hall, Ponsonby, when the W.M., Bro. Forrest, presided. There was a large attendance both of brethren and visitors. The ordinary business of the Lodge included four raisings. A lengthy and animated discussion ensued upon bho question as to which Constitution the lodge should in future work under. Ultimately ib was decided tha. Lodge Ponsonby should ab once join tho Grand Lodge of New Zealand. This was strongly protested againsb by the principal officers of the lodge, who declared their intention of carrying on Lodge Ponsonby ' under the old constitution.

Our Waikato correspondent writes:— Hamilton deserves certainly to have its name printed in big letters. The Borough Council have absolutely returned £3,000 of loan money, after having had full possession of the same for some years, instead of spending ib. I ahould imagine thab this is a record for tho colony, and there may yet be some hope for us. Ido nob think that the majoriby of the burgesses were in favour of parting with the money, bub a majority of the Council were, and they did it withoub consulting bhe burgesses. Had a policy of progression been carried out, Hamilton would now be in a very different position to whab ib is. We should have had ababboirs here long ago, and killed all Waikato beef and mutton, sending dead carcases only to market. This would have entailed various other industries, and pushed the whole community ahead. But ib was not to be, and we must quietly sib down and wait.

A foobball match between Pokeno and the Kohanga native team was played ab Tuakau on Saturday afternoon, ia the presence of a large number of spectators, and after a fast and exciting, though very plea* sant game, resulted in a win for Pokeno by 6 points to 1. For the winners, Jim Jackson, George Elliott, and Peppa secured tries, and Hugh Jackson dropped a clever goal from the field, while Kukatai secured the only try for the natives. The Tuakau residents deserve every credit for the manner in which they turned oub, aad one very pleasant feature was the large number of the fair sex that honoured the occasion by their presence. Both teams were enter* tamed to a dinner in the evening, in tha Tuakau Hotel, prepared in Host Brown's well-known style. Mr Harry Harris, of Tuakau, gave every satisfaction as referee. ■'

The concerb ab bhe City Hall which is to precede the second delivery of Mr Miln'a famous lecture, '* Candles and Footlights," is evidently going to be a first-class affair. Mr Collet Dobson ia to recite, as are Miss Kate Douglas and Mr Holman. Mra Cooper will sing '* The Song bhab Reached My Heart," and Mr A. L. Edwards Isidore de Lara's favourite song, " The Garden of Sleep." Mr Montgomery ia to give a recital, and Mr Miln, by special request, will read tho 23rd Psalm and Paul's Apostrophe to Charity. A special attraction of bhe concerb is bhab Miss Freda Marsden, a new arrival, and ib is said a professional player of the violin, will make her first appearance in this country. Wonderful stories are afloab anenb Mies Mars-. denY playing, which several musical connoisseurs declare to be very far above tha average. The public will have a chance of judging to-night.

A valuable auxiliary to the noble work which is being carried on by the Helping Hand Mission in Freemans' Bay, has jusb made its appearance in the form of a monthly journal with the appropriate title "Helping Hand." The new journal ii very tastefully gob up, and comprises eight pages of letter-press matter in a coloured wrapper. The journal is edited both witcare and ability, and the reading matter which ib contains is attractive, interesting, and admirably selected. Most of ib is locally written, and several _rfci_le_"Sti-h, as those describing the scenes in the} gambling hells and Chinese dens of Mel-, bourne and Sydney, the experiences of a sailor, and reminiscences of the Greab Irish Revival, bhe latter being contributed by Rev. Mr Besb, have a strong bearing on tho work of bhe Freeman's Bay Mission. The "Helping Hand " also contains a Home Circle column, a choice poetical contribution, brief excerpts containing much wisdom, and a variety of other matter, and. strangely enough, tho whole paper, which is a mosb readable one, is published ab the price of one penny. Nob bhe leasb interesting feature of it is the plan of services of the Mission, which appears on the front page, and from ib is evident' thab bhe work of the month is carefully planned out before it is entered upon. The editor, in his leading article, thus introduces the journal:—" For many months pasb we have longed for something bhab would directly reach, and be read around the hearthstone and fireside of thousands in the Freeman's Bay district, something bhab would touch bhem when uttered sermons and ad- <. dresßes from the hall platform had long since been forgotten. In keeping wibh this, after much prayer and thoughb, we have decided to issue a monthly eight-page newspaper, which shall contain reports of our work, together with religious and social information, specially chosen j which we believe musb elevate every reader, and have a direct bearing for'; good upon their lives. We are pleased toj / announce bhab many have promised bo sup*. ' port the new venture, and we will rejoice if only some poor wanderer may be enticed homeward through the medium of 'Tha Helping Hand."'

Dr. Dawson gave a most interesting lecture ab tho V.M.C.A. lasb night. He modestly denominated his discourse as a medical talk on what to do in cases of emergency. The genial medico imparted useful information in a lucid and chatty manner, interspersed with apt and amusing anecdote* which made the absorpbion of useful, practical knowledge an exceedingly pleasant process.,■ He began by baking the mosb common of emergency cases found in the streets—fits. These he divided into three beads—epileptic, fainting, and apoplectic. Having carefully and very clearly pointed out the symptoms in each case, Dr. Dawson gavo simple and easily remembered instructions of whab to do in each case. '• He dwelb on the importance of immediate action in all cases, and the paramount necessity of ooolness and wanb of flurry, or anything .. like fussiness. After giving some valuable hints on sunstroke and the cases of burning, Dr. Dawson dwelb ab some length on the mode of resuscitating the apparently drowned. He demonstrated "whab ought to be done and bhe mode of doing ib in a way which musb bo clearly impressed on bhe minds of all present. He did nob muddle the listeners by a striug of remedies, bub told what would do and how! to do ib in a few forcible and easily- 1 remembered words. The doctor gave several other useful hints, and waa interestedly listened to throughout by a good audience.

As many of our readers are aware,a movemenb haa been aeb on foob bo establish a Young Men's Association in Ponsouby. In connection wibh this proposal yesterday) afternoon a deputation waited upon the. commitbee of bhe V.M.C.A. to ask bhat the sympathy and countenance of the central Association might be given bo tho suburban one, and thab the labter mighb be affiliated. Tho Chairman, Mr J. L. Wilson, and moat of those presenb encouraged bhe proposal, bub some were apprehensive that bhe interests of the central Association might suffer, and ib was ultimabely agreed thfc* Messrs Buddie, Whitelaw, Douglas, and Hemery ahould be a sub-committee to meet the Ponsonby representatives, and arranga a basis of affiliation. ___,

Attention is called to the announcement of bhe united missionary meebing bo be held to-morrow evening in the Tabernacle. ; y Pastor Birch will preside. A apecfal address on mission, work by R*v, W, Slads will be*»3fw»»

Prowlers aboub often commit depredations on the property of persons residing m the suburbs. It ia, therefore, pleasing to note thab two of these sneak thieves were each sentenced to six months hard labour ab the Police Court this morning by Dr. Giles, R.M It appears that lasb Saturday Mr W* Thorne had two rugs taken from his carriage houso ab Lake Takapuna. Information of the thefb was given to Sergeant Kelly, of Devonporb. He ab once wenb in pursuit of the thief, accompanied by Constable Collis. Ultimately two men named Robert Carr, alias Harris] and D. Mills wero arrested ab a place called Horseshoe Bush wibh the rugs in their gossession. They appeared at the Police ourt this morning aud pleaded guilty, receiving the santenco montioned. This afternoon tho Committee of the Auckland Sunday School Union met and considered the designs sent in for the proposed certificate of th© Union. Sixteen de-1 eigns were received, and it was decided to award the firsb prize to "Stella." This design is thab of Mr W. Schmidb, of bhe lithographic department. Star oflice. The prize is £3. The wholo of the designs will be on view for a fortnight at tho rooms of the Sunday-school Union, V.M.C.A. building. We aro informed thab private advices have been received by to-day's Australian mail of a slighb decline in the price of maize ab Sydney, and thab on accounb of supplies coming in from inland districts which have hitherto never grown maize, thero is a decided downward tendency in the markeb. Cable advices of labor date, however, appear elsewhere. The La Mascotte Rink, Agricultural Hall, was fairly attended lasb evening by a select number of patrons. The floor tvas iv capital order, the dusb nuisance being enbirely overcome, the few damages in the boards caused by the circus troupo being also repaired, and as suggested by us in our local yesterday, Mr Bandmaster Morris introduced a few more valses in his programme, which had a very pleasing effect. Mr Rhodes, the Rink's manager, was all attention to the requirements of the skaters, and the novices being restricted to the kindergarten portion of the Rink, trips and spills wero avoided. Apparently Michael Kirby, alias Lynch, was wanted by tho police for other matters prior to hiß arrest by Detective Herberb on tho charge of robbing the Posb Office ab Pukekohe. Kirby appeared ab tho Police Courb bhis morning before Dr. Giles, R.M., when he waß charged with having on the 28th July stolen three billiard balls, value £3, the same being tho property of William Regan. There was also a second charge against Kirby that on July 27th he burglariously broke into and entered the dwellingbouße of Henry Phillips, in Swanson - streeb, and stole therefrom one silver watch, value £3, and one shilling in cash. On the application of Sergeant-Major Pratb the prisoner was remanded for a week. Two other sets of billiard balle were found in Kirby's possession. If they have been stolen tbe police authorities would be glad to interview the owners.

We learn from Sydney to-day of the death of Mr Stephen Clarke, an old Auckland boy. Mr Clarke had been living in Melbourne for some time back, and met his death in a very sad manner. Ib appears bhat the deceased was putting a belb over a wheel in a saw mill where he was employed. He attempted to slip the belb on before the greab .wheel had stopped revolving, and received a violent blow in the abdomen from a piece of wood which _8 was trying bo use as a lever. He was taken bo a hospital, but died in a few hours. A number of New Zealanders attended his iuneral.

Mr Percival; bho artist, has just returned from a trip up the Waikato, and brought back with him some very successful oil and water colour sketches of thab beautiful country. They—the skebches—are on view ab Douglas' aucbion rooms, in Queen-sbreeb, and are worth a visib. A pair of oil pictures, showing the difference of colouring in fine and in squally weather, are specially worthy of notice.