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Lake Wakatip Mail, Issue 1586, 22 April 1887, Page 2

Tiie ainlit of the Bormndi accounts for the year ending 3!f»t March is being made under rather ehmged circumstances. in compliance with the new *v«t ni enact e I by tiie Municipal Corporations Act, Isß6. T'ne election of auditors by ratepayers is dispensed with, and an auditor is now appointed by the (iovcrnor. What caused Parliament to move in tin? matter were defalcations in the affairs of certain 1 c.d bodies, winch either the elected auditors or others had faileil to detect. It was even alleged that, by tlie luo«eti<S3 of th-ir examinations or from otli-r causes, they had allowed g'atint: evils to pass undetected or unnoticed, and tints the ratepayers suffered. Several other reasons were given for the chance introduced into the Act, such as the improper classification of accounts ami of revenue under distinct heads. It was also stated that the accounts, iu many instances, were so mixed or " boxed" up that it was almost an impossibility to arrive at the true state of matters. The Government were also under the impression that they were pax iii<: out of the consolidated revenue larger sums in'the way of subsidies than they should do. At ftnv rate, the change proposed met gener.il approval, and lias thus been incorporated in the Act mentioned. it is hardly necessary to say (h it none of these 'ache* were laid at the door of our ow\n local body. We some time ago reviewed the general scope of the new Act, and now merely point oat how future audits are to be conducted. The local auditors (Messrs Mandeiis and Upsdalk), elected by «he ratepayers, hold olliee till next June, and to there the Controller and Auditor-General (Mr J. E. Fm.GK.nAU>) sent a circular letter, dated 30th March last. The purport of the circular (which is no doubt a copy of a similar one sent to all horotitrh auditors throughout the colony) is to the effect that, as the year of office for which the auditors were elected does not expire till June next —and there being no provision in the new Act for cancelling that appointment—Government do not propose to interfere with present arrangements, except in one respect, namely, that the annual balance sheet, after auditii'L', must be sent to the Auditor-General for revision and certificate. It will thus be seen that stringent rules arc laid down for the audit, but I hey arc in accordance wiih the terms of the Act, which in this respect is very mandatory. Referring to the Act for the nature of accounts to be kept outside of those for the special fund account, referred to in the letter, we have them under three separate heads, as follows. A statement of the whole assets and liabilities of the borough ; a statement of the loan account, amount of sinking fund and how invested for the repayment of such loan ; and a statement of the reserves and real estate held by the corporate body, the terms upon which they are let, the amount of rent in arnars (if any) and other conditions, etc. Taken with the 190 th section of the Act referred to in the circular, it will be seen that the audit is a searching one, and creates a new departure in the nature of the balance sheets. As to the question of time, the treasurer t'f the borough has to send to the auditor th* several balance sheets not later than the 15th jof April in each year. The audittr after examination of same has to forward them by the 30th instant —or as soon thereafter as possible—to the Municipal Council for publication. But the auditor has been given largely increased powers, and these devolve ui>on his representatives, who, nevertheless, must leave to him the issue of certificate as to the correctness of the several balance sheets. Upon the fourth Tuesday in May the Council pre to held a special meeting to consider the auditor's report and alterations, if any. The Council have, however, previously to advertise the balance sheet, together with the report. The Council is not, however, left entirely to ihe tender mercies of the official controller, as they have power to consider his report, - make any alterations that do r.ot clash with his general report, " and finally settle the same."

Settlers are reminded of an extensive sule at tlie ! Court-house, Queenstown, oh Tuesday, of the pas- | total leasts of a number of Wakatipu runs, at j reduced rentals. John M'Oouald, a well-known miner at 2t-mi!e, i Lake, but latteily employed as a farm hai.d, tlie.l in the Wakatipu Hospital on Tuesday from Blight's ' disease. Deceased, who was i Scotchman, was well connected, and his brother David is still ininiug up i the Lake. The adjourned annual meeting of the Lakes District Acclimatisation Society called lor Wednesday j last, lapsed for want of a quotum. The County Press is very indignant at the tone of j a paragraph in this journal two or three weeks' ago j concerning the County embezzlement cases, and | attributes it and our full police reports of those and j of some sly-grog cases to personal spleen ayainst Mr Daniel—something like kicking a man when he is I down. Whatever we may have done or said res- ' peeling these cases was on purely public grounds, { and should Mr Daniel feel aggrieved in any way our j Open Column is at his disposal. As the time has now arrived for the preparation • of the county roll, the attention of persons holding | miners' rights is drawn to the fact that, although | they may be entitled to be placed on the roll by i virtue of holding a miner's right, still that privilege ! becomes void if their name appears on the defaul- | ters' list (see Counties Act, 1886). As the general j election for councillors takes place in November tiiis year, it behoves all persons to qualify themselves by paying all arrears without delay, in order to get their names placed on the roll, which is now being prepared. The floods caused by the heavy rainfall of Monday and Tuesday have covered a great portion of the flat in the vicinity of the Lower Shotover bridge, and the consequence is that a large breach has been made. It is stated that this might have been prevented had the County l een in tunds to strengthen the western embankment. Mr Black, County engineer, inspected the locality this afternoon, and, we understand, will put on men at once to repair damages. We believe that, sooner or later, it will be found advisable to erect a new and his/her bridge at a well-known site about half-a-miie above the site of the pre-ent bridge, but as tiiis will be somewhet cf a colonial importance, Government aid will have to be sought. We were shown the other day a tin of jam made at Tlmrlby Domain. We understand that Lieut-Colonel Morris, who has gone into this new industry of making Wakatipu fruit into jam, has expended a considerable amount in providing the plant, etc., necessary for tinning, and trust that the venture will prove a success. We ha 1 not the pleasure of sampling any of the productions, which comprise abo'it 20 diffeient kinds of fruit carefully picked and manufactured with the best Mauritius sugar, but have reason to believe that it is of superior quality. This season an experimental lot has been made of about six tons, but should it go off well, Lieut-Colonel Morris says he will be enabled next season to manufacture four times the quantity. Dr Douglas, resident surgeon of the Wakatipu Hospital, left on Tuesday on a tliree-ueeks' leave of absence, during which time Dr Donaldson, of Arrowtown, has kindly consented to attend to his practice. Dr Donaldson, who was rater seriously indisposed last week, has sufficiently recovered to I undertake the duuble duty.

Our Arrow correspondent writes : —Reports of an undermining nature are circulated about an inanity recently held at the local post office, in which the party, said to be the complainant, is reported to have been badly worsted. How these reports got into circulation is one of those things which are, in the words of the poet, "more eisily imagined than described." However, lain in a position to state, from equally good authority, that there is not a parti'de of foundation for them. It seems tiiat the Arrow residents are in earnest about getting up races on the 24; h May, and there is little doubt—considering the hearty way in which they always go into public affairs of interest—that the races will turn out a success. Our correspondent states that efforts are being made to get up races for Queen's Birthday, tnd a public meeting of interested parties will he held on Monday next. It is intended to have one day's good sport, and if the innovation is well received and supported by the public, the institution will lie established upon a sound and permanent basis, and regular annual races arranged tor. The total amount realised by the concert in aid of the Burns' statue hist month was £l4 14s—expenses, £2 19s; amount remitted to Statue Committee, £ll 15s. Mr Burns, secretary to the committee, in acknowledging receipt of the same, remarks:—"The committee are grateful to their friends whose support enabled the Concert Tommittee to keep the expenses so low. . . . Your distiict (Queenstown) has done well in this matter, as, to my knowledge, this now makes £4O received from there f<>r the Burns' statue." Mr Sydney James, secretary to the Otago Jockey Club, h is received 176 nominations for the various handicaps to he run at their May meeting. Only 15D horses v.-ere nominated last year. The W'ttkhj Piexs (Christchurch), which has recently been enlarged and greatly improved in the get-up of its st\le, included in last Friday's issue a doullc-page supplement, containing some capital Een and ink sketches of events and incidents of the laster encampment at St. Andrew's, near Timaru. The Da>l>i l"tme* re-publishes the communication touching the rabbit nuisance, proposed by Mr Wenkheim to be submitted to Go\eminent for approval. Our contemporary considers the suggestions made are very sweeping ones.

It is intended to ask Parliament to sanction a triennial division of the piofits of the Government Life Insurance Association instead of a quinquennial one as at present. A siulling match for £25 a-side, over a three miles course, has been arranged between Palamountiin, who was second to Hearn at Riverton, and Mack ley, who, through his scull catching on a post, was pievented from taking part in that race. The match takes place next Saturday. The popular fallacy of local tradesmen that they are entitled to charge interest on overdue accounts, merely because they have it so stated on their accounts, was subjected to a shock at the last sitting of the Magistrate's Court at Queens'own, held by Mr Warden Hickson. In the R.M. Court at Wellington, on the 15th instant, Mr Wardell in a claim of a similar character took the same view. He said:—"lt strikes me as being a most pieposterous claim. Here ycu are charging four years' interest at 10 per cent. I cannot allow that interest unless I am satisfied by evidence that the defendant agreed to pay it." the plaintiff said it was stated on the top of his billheads that interest would be charged, but as his Worship did not regard this as an agreement on the part of the defendant to pay, the item was struck out. The local S'eirs speaking of the reduced pri< e of meat, says " Invercargill is not going to have all its own way in the matter of cheap l. cs of mutton. Any hungry individual who either resides in Gore or is passing through it can obtain one at the local boiling down works of Messrs R. and F. Wailis for a shilling, or better still can have itdeliveied at bis or her door 3 for the same pi ice by giving their orders to either of the enterprising individuals who are now selling them. The quality can not be doubted when it is a fact that sheep weighing over 701bs were killed last wtek."

The old saw " many men, many minds" applied very significantly in a case heard this wiek at. the Supreme Court luvercargil!, wherein one John Suiieman, a native of Java, was charted with having criminally assaulted a half-caste fir! named A. E. Newton (11 years) at Stewait's Island. The jury empanelled to hear the charge were looked up from 4.4 r > p.m. on Tuesday till the resumption of the Court next morning, anil were then discharged —they having been unable to agree. The case was then taken before a new jury, and the same evidence was given as in the previous case. His Honor Judge Williams again summed up, and the jury, after 20 minutes deliberation, returned a verdict of guilty. Prisoner was sentenced to ten years' penal servitude. A philanthropic schoolboy sent to the Wellington Po»t the other day the following cure for chilblains 1 drachm of iodine, 1 drachm of glycerine, mixed well together, and put on every nielit for ten days or a fortnight. If anyone thinks this will not cure them I can produce the names of not les3 than fourteen of my schoolfellows whom I cured Ust winter in this way.

The total amount received by the Macandrew Memorial Fund Committee so far is £303. Parliament meets on Tuesday. It is stated the usual adjournment for two or three days will not take place this sess ion, l ut business will proceed at onee. The Government hive not decided what bills will he laid before the House first, hut they state that the measure dealing with the representation will be among the earliest. The Cabinet have decided, with a view to retrenchment, that all promotions will be subject to a certain percentage off the salary attached ; that is to say that if an oilicial is in receipt of £SOO a year, and he is promoted to a position at £IOOO, he wi:l have to take it at about £BOO. There is said to he an extraordinary conflict of testimony as to the Ministerial intention respecting the bill to render trade debts under £2O irrecoverable. It is not unlikely that the proposal—like many others of the present Cabinet—was put oat as a feeler, and, finding puMic opinion is adverse, no more will be said about it. It has been stated on very good authority that one of the proposals to be submitted to Parliament next session by a well-known legislator is that all bachelors over a certain be disfranchised. This is a jubilee proposal with a vengeance. Mr P. M'Gill (says the Tuapeka Times) has, during the pa«t few days, bcughtup nearly all the wheat in the Tuapeka West district. The average p:ice paid is about 3s Bd, with which the fanners express themselves very well satisfied. It is is rumoured that the Hon. R. Campbell intends shortly to cut up into farm? of various sizes a portion of his property close to Duntroon, and it is also said the terms will be such as to iudiico their being taken up. The rate of interest on the purchase money unpaid will be less than has previously ruled in New Zealand ; in fact, will fall easier on purchasers than if they enjoyed all th» benefits of Mr Balance's Laud Acquisition Biil.

At the last meeting of the Clutba County Council the matter of the Mac indrew Memorial came up for discussion. One of the members said he would support the scholarship fund. If a g >od sum were subscribed for the daughters, the result in all probability would be that some adventurers would 9tep in and reap the benefit. Capt. Mackenzie said he had known Mr Macandrew for many years, and would siy nothing of him as a private gentleman, but as a public man he had all along been well paid for his services. During the time he had taken part in public affairs, those affairs had been sadly mismanaged and the country saddled with a heavy burdeu of debt. The public were not entitled to entertain feelings of gratitude towards tlie men who had brought about the present state of affairs. A motion was carried that each member receive a list and canvas his own district.

The Invercargiil News of last week says that from the number of waggons leaving this station and passing on to the Waimea railway one would be led to imagine that the Government made a good "spec." when they took this line over. Undoubtedly there is a very heavy traffic on it just now ; 1 should say rather mure than the Department is fit to undertake in the ordinary way, as a special of empties was despatched from here on Sunday last, running through to (Jore and dropping empties as required at wavside stations. 1 note also that Lake goods from Dunedin are now coming bv this route. All things taken together one may f ur'.y assume that the Waimea railway will pay the Government very well. A sheep dip trial on a large scale under the auspices of the Agricultural and Pastoral Association took place on Tuesday and Wednesday at Spreydon near Christchurch. The biands competing" wereMerton and White's. Zealandia, Hatch's, Mc Don trail's, Little's, Thomas'. Biookes', and Cooper's—eight in all. Twenty-five sheep nearly free from vermin were dipped in eaeh mixture. A further trial with dirty sheep will be held as soon as they can be obtained. Tne sheep dipped are to be paddocked together with 50 undipped shi ep and examined by a committee at intervals until shearing, and the effects of the dipping noted. After shearing the wool will be scoured and dyed and the committee will then repoi t,

At Napier Mr Ormond was called to order for speaking of the Premier as "Mr St mt." He replied : " Did I say Mr? WtH, I may l e excused, set-im: that it is only a ye\r ago Sir Robert said he would be ashamed of any such title."

The contents of the stomach of the Rev. Rennta Tangata, one of the Maoris who died from tinned meat p >isoning recently, have heen sent for analysis. The relatives of the other victims refused to permit contents of their stomachs to be taken for analysis. Cr Johnston, of the Lawrence borough council, said in connection with the subject of celebrating the Queen's jubilee that "l.e did not see what there was to rejoice about. It was a fitting occasion for the Queen to rejoice, after a long and prosperous reign 011 a remarkably good salary." We \Bruce Herald) give publicity to this for the reason that when men who have accidentally pot pitch-forked into positions they aie not fitaud make fools of themselves their words and actions should be widely chronicled as a warning to others. In the Auckland Supreme Court the other day, when a divorce case was being tried, Mr Justice Ward suggestively said : —" Beiore the evidence goes any further, perhaps respectable women would like to leave the Court." This cleared the Court of female listeners. In connection with the recent poisoning case at Auckland, Dr Wilkin writes to the Herald pointing out that any pie containing meat is most dangerous when baked with a thick crust in which no holes are made for the escape of the mephitic gase*. No doubt the doctor is right. No dectnt cook ever omits to make the hoies. But what, we shou d like to know, becomes of the mephitic gases generated within a meat pudding. That is absolutely water-tight and air-tight if made properly. We neve- heard of anybody being poisoued by eating of meat pudding. The profits of a successful mining enterprise are well illustrated in the case of the Keep-it-Dark Comi'anv, Reeft»n. The Company was regist«red oil March 2, 1874. Thirteen calls wire made, in nil amounting to 2s 7id per share, or a total of £*26*2.3. The Company recently declared its S-Jth dividend, bringn*' the total amount pail jer share to a tiiHe over £4 4s, or a iross sum on the capital of the Company of £84.163 13s 9d. Turing the career of the Company gold to the value r-f £200.000 sterling has been won; and, to all appearances, the life of the Com] any 13 as vigorous and full of hope as.it was ten years ago.

Truth and Soberness. —What is the best fami.y medicine in the world to regulate the bowels, purify the Hood, lemove cosfivtuess ami biliousness, anl ctigestion and stimulate the whole system ? and soberness ef'mpell us to answer, American Co. d Hop Bitters, being pure, perfect, ami harmless. See The Itangiiikei Aih-ocate thus referring to the recent lilu-1 action at Duneilin, Robinson v. Ereniwj War (the preposterous claim being £50.000), wheiem a. verdict was given against plaintiff, with costs, £1202 10s-, which defendant is not likely to pay "The remedy for this extraordinary condi'ion of thii'gs is very simple, and the oidy wonder is that, in tliete da>», wlnn the ' freedom of the Press' is so much boosted about as one of the main bulwarks of public liberty, it has not been applied before now. Kveiy person who has the fancy for the extensive luxury «f a Supreme Court action should le compelled to five security for costs, and all accurate reports of Court cases, or public meetings, published bona tide in the interests of the pnblic. should be priviliged. The present Minister of Justice attempted to bring about a reform of this kind, was defeated, owing to the bigoted conservatism lovers of ancient usages. We tiust that the Hon. Mr Tole will 'try again,' and if he does, we confidently predict that he will succeed." Beware of packages of injurious stuff purporting to make genuine Hop Bitter* ; also preparations and fluids saiil to contain all the properties of American Hop Bitters. They spring up on account of the great popularity of the genuine, which is only pnt ud in large square-panel, amber-colortd bottles, with the names «' Dr Soule " and H;p Hirers blown in the glass, and is the best family medicine e\wr made. Read