REPORT OF THE AUDIT COMMITTEE APPOINTED UNDER THE PROVISIONS OF "THE AUDIT ACT, 1858."

Appendix to the Journals of the House of Representatives, 1860 Session I, B-02

B—No. 2.

REPORT OF THE AUDIT COMMITTEE APPOINTED UNDER THE PROVISIONS OF "THE AUDIT ACT, 1858."

Brought up 9th October, 1860, and ordered to be printed.

CERTIFICATE OF QUIETUS. I certify that the Colonial Treasurer's Statement of Accounts for the financial years respectively ended 30th June, 1858, and 30th June, 1859, as submitted to and examined by the Audit Committee, appointed in accordance with the provisions of the Audit Act, 1858, are correct, subject to the exceptions stated in the Report (if that Committee, dated 9th October, 1860, and also to a Resolution of the House of Representatives, adopted the 2nd November, 1860, in the following terms ;— " That the sum of £992 for compensation to the Pukekohe Land Claimants, and cost of valuation and im- " proveinents is property chargeable against the sum of £18,855, allowed to the Province of Auckland by Besolu- " tion of this House, adopted on the 16th August, 1858." CHARLES KNIGHT, Auditor of Public Acci CHAS. CLIFFORD, November 2nd, 1860. Speaker, November 2nd, 1860. EXTBACT FROM THE JoORNAU) OF TUB HOUSE OF REPRESENTATIVES. Friday, the '2nd day of November, 1860. llesolced, — " That this House, Having adopted the Report of the Audit Committee, Mr. Speaker be hereby authorised "to countersign a Certificate as to the correctness of the Accounts of the Colonial Treasurer, in accordance with " the provisions of the Audit Act, 1858." True Extract. F. E. CAMPBELL, Clerk of House of Representatives.

B—No. 2

BEPOBT OF THE AUDIT COMMITTEE

ON THE FINANCE ACCOUNTS OF THE COLONY. The Audit Committee, appointed on the 15th day of August by ballot, under the provisions of the "Audit Act, 180S," to "audit, examine, and report upon the accounts referred to it," has the honor to report as follows : — Your Committee, after examination of the Finance Accounts of the General Government of Xew Zealand, from the Ist October, 1857, to the 30th September, 1859, finds.the same correct, with the exceptions hereinafter mentioned. The few typographical errors in the printed account may be first indicated, lest they should be taken as mistakes of the compiler. They are as follow:— Accounts 1857-8. Page 13. Governor's Ettablishment. —Forage allowance— for £125 Bs. read £IGI Bs. „ 25. Civil List — Native Purposes. —Transpose the sums £1,3G2 and £2,23G Accounts 18r>8-9. Page 5, last line.—The figures in the pence column should be llsd. „ 9. The date of the charter of the " Emerald Isle" should be 185G not 184G- „ 14. Erase altogether " Brought forward £320 10s. Gd." „ 19. Total Judicial— £ll,76B us. Gd.—The figures should be £11,943 ss. Gd. „ 21. Class IV. —-Drawbacks deducted from revenue, Wellington—for £229 15s. 7d., read £220 15s. 9d, Page 24. Class Vll. — lncidental Receipts —The figures of the total should be £8 2s. 3d. * 24. —Third column.—The total carried forward should be £174,751 17s. 9Jd. ' 44-45. Grants 1858-9.—ln the second column the total of votes carried forward should be £56,567 155., instead of £65,0G7 15s. Year L 857-8. In examining the accounts of this period, your Committee hae borne in mind that the present system of keeping the accounts was not adopted, nor the Estimates for the year passed, till some time after its close. It has therefore not been disposed to question too rigorously the minor inaccuracies now to be pointed out. In the statement of transactions your Committee finds the following item :— By Steam Loan, Messrs J'earsofi and Co., £25,000. —For this investment of the public money your Committee has been able to discover no authority from the Legislature. Page 10. Post Office, Auckland. —The receipts are stated as £15 15s. less than the actual receipts, being the fees received for private boxes at the Post-Oflice during the year; the cost of constructing these boxes—an equal amount —is not shown on the other side. Your Committee sees no reason why revenue and expenditure of this nature should not be brought into the accounts. Page 12. Land Claims Court Fees —£B73 os. 7d.—The amount of these fees is improperly carried to the credit of the Province of Auckland. A readjustment is made in the accounts of next year. Page 13. Local Posts Revenue- —-£B9O Is.—This entry is supported by the detailed account No 9 (not printed), l>y adding to the receipts there shown those of one additional quarter, 1857-8. Page 13. The Expense of the; Colonial Secretary's Department, shown as £983 Bs., was actually £992 12s. 6d. The difference—£9 4s. Gd.—part of a messenger's salary, and in itself no doubt a perfectly proper expenditure—has been transferred to the item of "Sundries," under the head of " General Contingencies" (p. 19), and thus brought within a vote of the House. Page 13. Native Secretary's Department —£1,754 18s—The excess over provision (£254 18s.) together with a further sum of £18 7s. Gd. shown in the concluding statement for the year (accounts of 1858-9, pages 7-9), has been carried to "General Contingencies." Your Committee is of opinion that this excess over provision should have been submitted for a Supplementary Vote of the House. Page 15. Registrars of Births, $c. —£470 15s. 6d.—The Registrar at the Chatham Islands has not been refunded the amount of his fees, £5, as has been the case with all other Registrars, up to £100. Page 19. Sundries —£172 6*. Bd.—A Schedule of the items comprised in this sum is appended hereto, (marked A). Page 23. Land Purchases, Auckland. —Proportion of General Charges—£997 4s. ; and Page 25. Do., Wellington " " " £323 Is. sd. These proportions have been erroneously calculated. Auckland is charged £130 os. Gd. too much ; Wellington the same amount too little. The error, as will be seen, is adjusted in the accounts of the succeeding year. Pα jes 26, 27. Surplus Revenue Account. —This account is far from intelligible when compared •only with statements already before the House, viz., Jhe printed statements of previous years and the preceding accounts of the present year. In fact, the balances shown in the present accounts in favour of or against the various Provinces on account of the'period ended 30th June, 1857, have not been

3

REPORT OF THE AUDIT COMMITTEE

brought forward from the last printed statement of the Surplus Revenue account, but from the accounts since rendered to the Provincial Governments, including a general settlement on account of the whole period since 1853. Nor is the present account sufficiently explained by the detailed statement No. 7 (not printed). Your Committee has therefore obtained and appended hereto (marked B) the particulars of the accounts rendered to the Provinces, and a statement (C) prepared by the Assistant-Treasurer, reconciling these with the abstract printed account under consideration. The general observations which occur to your Committee with reference to the Balance Sheet, Civil List, and Debt Apportionment Accounts of 1857-8, can be more conveniently made upon the corresponding accounts of 1858-9. Tear 1855-9. Pages 3, 4. Bank of Issue —Transactions £389. Balance Dr. £848 12s. It appears desirable to shew the position of this account more fully. The Colony had transferred to it in 1856 the Stock of the Bank of Issue, £25,000, in the English Consolidated Funds, undertaking on its part to take up for the Bank all its notes in circulation, amounting nominally to the equivalent sum of £25,000. On the one side there has been a loss of £289 Bs. in realizing the stock, and on the other, there will probably be a profit through the non-presentation for payment of notes lost or destroyed. The whole amount of notes outstanding on the 30th September, 1859, was £1,138. If of this amount less than £848 12s. has ultimately to be taken up, the transaction can be closed with a nett profit; if otherwise, with a loss. Page 4. Balance Sheet. —Deposits, Miscellaneous, £5,783 3s .lid.—There is an error of 20s. in this item, arising in payments on Commissariat account at Dunedin. The balance should be shewn as £5,784 3s. lid. Page 11. Abstract of Expenditure. —Permanent Charges; Interest £7,770 10s.—Of this sum £557 is charged against the Provinces other than Auckland. The amount, the interest on which Auckland is to be relieved from contributing to, is fixed by the existing Debt Apportionment Act at £11,151 lOs. ljd. This amount should properly be reduced by the sum of £ 1,460 18s. lid., balance of New Zealand Company's fourths retained in the Colony, as well as, for the present year, by the sum of £26 10s. 1 Id. shewn in the Loan account, page 33. The apportionment of interest will then be arrived at by the following calculation :— £ s. d. £ s. d. Interest and Sinking fund at 6 per cent, on - 11,151 10 1|=669 1 10 Deduct ditto on- 1,460 18 11 And on 26 10 11 In all, 6 per cent, on 1,487 9 10 == 89 5 9 Auckland to be relieved, 1858-9, of 579 16 1 Total Interest payable 7,770 10 0 Charged on the Colony in printed Statement - - - - 7,212186 Auckland relieved of-------- 557 11 6 Further sum to be charged against Provinces other than Auckland 22 4 7 Pages 12 to 27.—Details of Receipts and Expenditure. The Provinces of Wellington and Ilawke's Bay were separated on the Ist of November, 1858. In the detailed statement the Receipts :md Expenditure at Wellington and Hawke's Bay are separately shewn for the whole twelve months. In the abstract statement (pp. 10, 11,) the Province of Wellington is properly debited and credited with the whole up to 31st October, 1853, and the Province of Hawke's Bay with its own share after that date. A statement shewing the adjustment in detail is appended herets, for the sake of information, and marked D. Page 15. Executive Contingencies £300.—The actual expenditure under this head was £369 9s. 7d , the greater portion of which was rent for offices, amounting to £212. The balance over provision, £69 9s. 7d., is carried to " general contingencies," folio 29. Page 17. Legislative. —Printing, Stationery, and contingencies £2,167 2s. Bd. This item is made up as follows :— £ s. d. Printing and Stationery - - - - - - - - 1,914 3 4 Firewood and Sundries - - - - - - - - 114 14 0 W. T. L. Trovers, drafting Bills - - 138 5 4 2,167 2 8 — Your Commi'tee does not consider the last item to be properly chargeable under this head. Without expressing any doubt as to the propriety of the disbursement in itself, and without attemptingto draw an exact line between Legislative and other classes of expenditure, it is assured that such an item, had it been contemplated by the House ivhile the Estimates were under consideration, would not have been included, unspecified, in the vote for contingencies. Your Committee therefore considers that this expenditure ought not to be referred to the vote under which it appears, and recommends that it be shewn separately in the Supplementary Account.

4

ON THE FINANCE ACCOUNTS OF THE COLONY.

B—No. ,'-\

Page 17. Judicial. — Travelling expenses of Judges on Circuit £413 9 0 The vote for this item was only £300; but the total Supreme Court Expenditure is within the total Estimate for the Service. The travelling expenses of Judges are directed, by order from the Colonial Secretary, under date 13th September, 1854, to be paid at the rate of £2 (two pounds) per diem. The allowances actually made are at the rate of two guineas per diem. This allowance must be held to add somewhat to the Salary of those Judges of the Supreme Court who travel on Circuit. Page 20. Customs. —The Receipts from Customs at the Ports of Auckland and Russell include fees received under the " Merchant Shipping Act." It is singular that no other Ports of the Colony show receipts under this head. Pages 22 and 23. Postal. — Nelson contribution to Local Posts £97 13 2 This amount is overstated by £40 13s. lid., which will remain for adjustment in the next accounts Page 27. Miscellaneous. — Census £2017 17 3 Your Committee has had its attention drawn to the apparently excessive expenditure under this head in the Province of Auckland. For the information of the House a detailed statement is appended hereto, and marked E. Page 27. General Contingencies ■ —£1288 18s. Bd. Your Committee appends a Schedule of particulars included in this hem, marked C. Page 27. Supplementary Account. —lnclusive of the sum of £138 ss. 9d., deducted from the the first item of this account, for the reasons above given, the total expenditure on Services not contemplated by the Appropriation Act is found to be £2199 9 6 Excess of Expenditure over votes i 6809 3 0 i>ooB 12 6 Page 29. Civil List. —The expenditure during the year for General Executive purposes out of the Civil List was £10,753 10 7 For Native purposes 3925 16 1 14,679 6 8 The Savings upon the Civil list for three years ended 30th September, 1859, were:— General Executive purposes £2426 19 0 Native purposes 2378 1 3 £4805 0 8 It may be considered that Expenditure incurred upon this account for General Executive purposes before the 30th of June is entirely disbursed before the 30th of September ; but it is plain that that for Native purposes is not, and cannot be so. In fact your Committee finds in the books of the Treasury Post Entries— i.e., payments made subsequently to the 30th September for services prior to 30th June, —to a very considerable amount. It is therefore of opinion that the Savings on the General Executive Departments should be carried to revenue, but that the apparent savings for Native purposes should be carried to the credit of the same purposes in the ensuing year. Page 31. Reserve Fund. —Your Committee has been careful to ascertain that the items of this account are the balances of votes over actual disbursements, in cases only where expenditure has been incurred prior to the 30th June of sufficient amount to exhaust the vote. Page 85. Loan Account,— Expenses Resident Magistrate, Akaroa £85 0 0 This item belongs properly to the accounts of the year 1856-7. The voucher bore date erroneously in the year 1855, instead of 1856, which mistake has led to the error in classification. Your Committee does not deem it desirable, however, that the accounts should be opened up again for the adjustment of this unimportant amount. Page 35. Land Purchases, Province of Auckland. — Compensation to Pukekohe Claimants, and cost of valuation and improvements £992 0 0 Your Committee is of opinion that compensation to European purchasers, who have been dislodged by the establishment of Native claims to their land, ought not to be charged upon a fund provided for the extinguishment of Native claims. The Committee recommends that this charge be removed from the third division of the £500,000 Loan. Page 35. Total Land Purchases, Province of Auckland, £12,05G 4s. 6d. The amount for the year, with the interest of which Auckland is charged (page 3, No xii.) is £15,000. The difference is not easily explained ; nor can the exact expenditure on which interest is chargeable for any year be readily ascertained. Your Committee does not think that the account now rendered requires re-adjustment, but it recommends that in future all issues made during a half year should, after giving credit for refunds, be charged with interest from the commencement of the half year. Your Committee regrets its inability to report any satisfactory result from an investigation of the expenditure of the third or land purchase division of the loan of £500,000. It would be futile to suggest any check upon the manner in which moneys are spent out of this portion of the loan, under the present system of Native Land Purchase.

5

II E P O R T OF THE AUDIT CO M M I T T E E

Page 39. Land Revenue. — Colonial Treasurer on account Land Purchase, Province of Auckland £1908 5 2 On comparison of this amount with that debited to the Colonial Treasurer in the Balance Sheet, page 4, a discrepancy of £125 10s. is observable. This amount of accrued "sixths" of land sales had not been paid over by the Receiver of Land Revenues of that Province, on the 30t!i September. Page 43. Debt Apportionment. — Balance, 30th September, 1859 £119,044 11 0 This amount is made up of Old Debentures outstanding 4.044 11 0 Amount of new Loan taken up on account of the Colony ... 115,000 0 0 £119,044 11 0 The old Debentures outstanding are — Scott's Debentures £3,675 16 0 New Ulster Land Debenture 45 0 0 Old Debentures (small) 85 15 0 Do. .".percent 238 0 0 £4,044 11 0 For the clear understanding of this account, your Committee has prepared and appends hereto, marked F, a statement of all the debts of the Colony which have been consolidated under the provisions of the "Loan Act, 1856 " The second division of the half-million guaranteed Loan having been applied to discharge a great number of liabilities of various amounts, your Committee recommends that all sums paid out of this portion of the Loan, not specified in the " Loan Act, 1856," should be submitted to the Legislature for spec ific appropriation. Your Committee also recommends that certain expenditure on the Government Domairi ) charged to the Auckland Reserves account, but not authorised to be so charged by the Act of 1858' be legalised. Your Committee also recommends that the "Public Debt Apportionment Act, 1858," be amended by substituting for the sum of £11,151 10s \\A, to the interest on which the Province of Auckland is declared to be relieved from contributing, the sum of £9690 11s. 2Jd., which is the real portion of tha Auckland refund charged upon the second division of the guaranteed Loan. Your Committee also recommends that the advance of £25,000 to Messrs. Pearson and Co., on Steam account, be submitted to the Legislature for definite sanction. Balance Sheet, 30th September, 1859. The cash balances at the Colonial Treasurer's credit at the Union Bank on the 30th September, 1857, 30th September, 1858, and 30th September, 1859, have been ascertained from the Manager of the Bank in Auckland ; they have been compared with the Treasurer's books, and the entry in the balance sheet of each period proved correct. Suspense Account, £8,133 9s.—This is an amount which was drawn from the Commissariat" Chest by Sir George Grey in 1853. The Committee on Public Accounts in the Session of 1858 (Votes and Proceedings, Journal House of Representatives, pp. 173, 174) reported that it was properly charged to the suspense account, and your Committee has not be en able to ascertain that it is either a more or a less probable liability of the Colony than it was at that time. Deposits Miscellaneous, £5,783 3s. lid.—This amount, which, as above stated, should be £5,784 3s. lid., is the remainder after deducting a credit balance of £137 12s. sd. from a debit balance of £6,221 16s. 4d. Of the latter amount, no less a sum than £6,023 11s. 9|d. represents the liability of the Colony for funds belonging to Intestate Estates. These funds are paid into the common account, and are used as a working balance by the Treasurer. Your Committee is of opinion that moneys belonging to Intestate Estates should be separately invested; and further, that the utmost publicity should be given to enable heirs to make their claims. Advances Miscellaneous, £9,061 Is. 7d.—This item includes loans to Natives amounting to £4,116 19s. A statement of these loans i 3 appended hereto in detail (marked II). It is recommended that all such sums as are not likely to be recovered be brought to charge. On consideration of the remaining items brought to credit under the head of Advances, your Committee has to express its decided opinion that no payment or advance of public moneys ought to be made without the sanction of the House. Steam Loan, £22,500. —Your Committee appends hereto (marked I) a statement of the Steam Loan Account, together with a copy of a memorandum between the Government and the Company, relative to a postponement of payment ef Instalments due. Your Committee found the accounts on first inspection rather obscure, but further investigation removed much of the apparent complexity. No doubt, after the lapse of a short time, when the system of account-keeping now adopted shall have had a full opportunity of developing itself, and the remains of past complications shall have disappeared, the accounts of the Colony will be presented in a

6

li—No. 2,

ON THE FINANCE ACCOUNTS OF THE COLONY.

shape perfectly intelligible to the public. Your Committee is of opinion that every endeavour should be made to attain such a result. For the sake of supplying information on some points not touched on in this Report, your Committee appends a copy of the printed statement, with marginal annotations and explanations, of a character to make the accounts more easily understood, and to shew the connection between the different statements. In the Examination of the accounts, your Committee went back to the books of the Treasury, and in some cases to the returns of the Sub-Treasurers and Collectors of Revenue. The Committee did not think it by any means necessary to go through the vouchers by which the statements of expenditure are supported. In one case, however —partly as a test taken at hazard, and partly for the sake of investigating the process- —it searched to the root of an item, tracing its origin, its component parts, the progress of each from one stage to the next, and the system of checks between the Collectors of Revenue, the Sub-Treasurers, and the General Treasury, so far as each was concerned with the item in question. Appended hereto, and marked X, is a memorandum furnished by the Auditor-General of the practice of the various departments of the Government with respect to Finance. The attention of your Committee has been called by the Auditor-General's queries to the fact that supplies for barrack repairs have not been obtained in the usual manner by tender. Your Committee concurs with the Auditor-General in deprecating any departure from the rule of inviting public competition in the execution of the works referred to. The Auditor-General has remarked upon the method in which the Public Accounts are kept—viz., as those of the Treasurer, and not of the Colony. Your Committee, while agreeing generally with the spirit of the Auditor-General's remark, cannot forsee any practical advantage to be derived from a change sufficient to counterbalance its evident disadvantages. Your Committee deems it important that full particulars relative to the charge for Native purposes of 5 per cent, on certain lands sold in the District of Wairarapa, in the Province of Wellington, and of 10 per cent, on certain lands sold in the Province of Auckland, should be, as soon as possible, presented to the House. But your Committee has not sufficient information before it to offer any practical suggestion on the matter. Your Committee has had forcibly brought before it, by the report of the Auditor-General, and by further enquiries instituted thereon, the fact that issues of money from the Public Chest are not controlled by the Legislature: that virtually there is no check upon the improper use of the Revenue of the Colony but the general political responsibility of Ministers: and that, in fact, by present practice, the responsibility in matters of Finance is made to rest chiefly upon the Governor himself. A certain expenditure is authorised by a Minister, and incurred in his Department. When the Bill is sent in and the vouchers prepared, the Auditor-General (should the account be payable in Auckland) is permitted to protest if the expenditure be not according to law; but it is nevertheless paid. After payment it is grouped with other expenditure in a form of warrant for the Governor's signature, the unauthorised items being separately shown for His Excellency's information. The Governor then signs the warrant and releases the Treasurer from liability. Your Committee submits that the issue of public moneys, the payment of which is not sanctioned by law, is necessarily illegal, and that the practice of obtaining the Governor's warrant for illegal expenditure is full of danger. The ancient and salutary practice of the English Government prevents any issue whatever of moneys from the Exchequer without sanction of law. Without recommending the formation of a new department in the Government, as would be necessary if the English practice were to be followed in this Colony, your Committee is of opinion that Ministers should be held solely responsible for the expenditure of the public moneys, and therefore recommends that the memorandum* of the AuditorGeiieral attached to his report be adopted. Subject to the foregoing remarks, your Committee concurs in the Auditor-General's Certificate, dated 28th July, and laid on the Table of the House, Bth August, 1860. Thomas King, Chairman. William C. Daldy, Ceosbie Wai;d. House of Representatives, Auckland, 9th October, 1860.

* See Apjiendix at the end of the Tables page 32.

7

REPORT OF THE AUDIT COMMITTEE

SCHEDULE OF PAPERS APPENDED TO THE REPORT. A—Detailed Account of Sundries, 1857-8. B—Accounts rendered to Provinces. C—Reconciling Statement. D—Distribution of Revenue and Expenditure 1858-9 between Wellington and Ilawke'3 Bay. E—Expenses of Census, 1858. F—Expenditure of second Division of Loan of £500,000. G—Particulars of General Contingencies 1858-9. H—Balances of Loans due by Natives Ist September, 18C0. I—Steam Loan Account. X—Memorandum by Auditor-General. B 1 —Finance Account with Annotations of Audit Committee.* * The annotations arc not printed with the rest. Appendix to the Accounts. A. —Detailed Account of Sundries 1857-58. (B. Xo. l,p. 19.) £ s. d. Petty Expenses ... .., ... ... ... ... ... ... 13 0 6 Ditto ... ... ... ... ... ... ... ... ... 7 ]9 o Cameron, Award under Resident Magistrate's Ordinance ... ... ... ... 1 5 n Petty Expenses, Auckland ... ... ... ... ... ... ... 1 ]3 o Petty Expenses ... ... ... ... ... ... ... ... 2 2 2 Agent General, Packing Plans ... ... ... ... ... ... ... 3 4 0 Native Constable ... ... ... ... ... ... ... ... 2 0 0 Gravel , ] 8 „ Door Scrapers for Office ... ... ... ... ... ... ... 2 10 O Newspapers and Advertising ... ... ... ... ... ... ... 10 1 2 Padlocks and Despatch Bags ... ... ... ... ... ... ... 3 12 2 Miscellaneous ... ... ... ... ... ... ... ... 23 12 0 Subscription to Newspapers ... ... ... ... ... ... 2 10 0 Otago, Conveying Despatch to Mataura ... ... ... ... ... ... 9 10 0 Otago Witness, Subscription ... ... ... ... .. ... ... 1 19 O Petty Expenses ... ... ... ... ... ... ... ... U jg 0 Ditto Auckland ... ... ... ... ... ... ... 5 11 li Seals, Account Books, &c, ... ... ~, ... ... ... ... 8 5 6 Visiting Native Hospital, Wanganui ... ... .. ... ... ... 5 5 0. Petty Expenses, Ahuriri ... ... ... ... ... ... ... 7 8 0 Agent General, Insurance and Stationery ... ... ... ... ... ... 6 12 10 Almanacs ... ... ... ' ... ... ... ... ... ... 5 13 8 Sundries ... ... ... ... ... ... ... ... IS 1 9 Newspaper and Advertising ... ... ... ... ... ... ... • 5 18 6 Sundries ... ... ... ... ... ... ... ... \[\ I jy R Taranaki Newspapers ... ... ... ... ... ... 0 18 0 Otago Ditto ... ... ... ... ... ... ... 10 0 Excess of "Vote for Colonial Secretary's Department ... ... ... ... 9 4 6 Baiarwe of Po6tage« Account ... ... ... ... ... ... ... 3 4 11 Total ... ... ... £172 6 8

8

B.—Accounts rendered to Provinces. PROVINCE OF AUCKLAND.

£ s. d. £ 8. d. £ s. d. £ s. d. 1858. August 1857. August September October November December Tβ Payment of Balance per contra On account of Period ended 30th June, 1858. To jjths Gross Customs, July 1857 „ do. do. August „ „ do. do. September,, „ do. do. October „ „ do. do. November „ 1,656 18 3 1,749 7 3 1,197 9 5 1,408 13 4 1,254 2 8 1,171 1 4 1858. Jane September ; By Balance on account of the period ended ;iOth June, 1858 brought clown J By Proportionate share of Dividend of ! £4,000 on account of Surplus Revenues 1857-8 .. .. .. 1,454 1 4 I By do. do. of £60,000 do. i 93,862 10 9 1,171 1 4i »4,31« 1R 1 1858. January February March April May June July „ do. do. December „ .. „ do. do. January 1858 j, do. do. February „ „ do. do. March „ „ do. ' do. April ,, .. „ do. do. May „ ., do. do. June „ 1,553 10 8 1,012 0 1 1,257 14 7 1,309 19 5 1,453 14 10 1,.')68 8 11 3,007 11 7 . September „ do. do. at out Ports, from 1st July, 1857, to 30th June, 1838 „ Proportiouate share of £4,000 on account of Surplus Kevenues 1857-8 18,429 11 0 J ,03+ 9 9 August 1,454 1 4 Balance on account of the period ended 30th June, 1858.. 20,918 2 1 3,398 16 0J £25,487 19 5 J i 25,487 19 5 J On account of the Year 1858-9. To Jths Groes Customs, July 1858 „ do. do. August " .. . October By Balance brought down £3,398 16 0J August September £1,866 4 10 £1,062 14 10 OVTNCE O TARANA] I. To Balance on account of the period ended 30lh June, 1857 £ s. d. £ s. d. 1 12 0 1858. June By Proportionate Share of Dividend of £4,000 on account of Surplus Revenues of Year 1857-8 „ do. second Dividend of £60,000 do. £ s. d. £ s. d. 1857. September Qr. December To Jths Gross Customs, July 1857 „ do. do. 30th Nov. „ 106 17 3 (ill 4 10 September 134 9 2 1,949 7 2 2,083 16 4 1858. March June September „ do. do. 28th Feb., 1858 „ do. do. 31st May „ „ do. do. 30th June „ 321 9 5 384 4 6 149 8 6 „ Share of £4,000 on account ofYear 1857-8 1,573 4 6 134 9 2 „ Balance due to the Province on account of Year ended 30th June, 1858.. — 1,707 13 8 374 10 8 £2,083 16 4 i'2,083 If. 4 On account of the Year 1858-9. „ Jths Gross Customs, July September Qr. £159 12 8 „ Balance brought down .. .. £374 10 8 PR iVINCE OF WELLING' 'ON. £ s. d. £ s. s. ' £ s. d. £ s. d. By Balance from last account .. .. 831 10 2 Deducting short debited in payment in ' March 1858, on account of Surplus Revenues of the Tear 1856-7 .. o 0 8 : — j 831 9 0 „ Share of Dividend of £-4,(100 on account of the Year 1857-8 .. .. .. l.OCfi 16 o| „ do. of £00,000 do. do. ,. 15,271 I 16,838 2 3 1857. September Qr. To ||ths Gross Customs, Wellington, to 30th September, 1857 .. „ do. do. Napier, to 30th September, 1857 „ do. do. Wellington, to 31st 2,575 8 11 » 93 13 2 December 2,819 8 5 1S58. June a j^ .| ii i ii. ■ j ■ ■ ■ a ■ ■ d J %f \j „ do. do. Napier, to 31st December, 1857 .. .. .. 211 5 11 211 5 11 1858. March „ do. do. Wellington, to 31st March, 1858 .. .. .. 3,574 11 0 „ do. do. Napier,to31stMarch, 1858 .. .. .. .. 360 !l 9 „ do. do. Wellington, to 30th June, 1£58 .. .. .. 3,301 8 3 „ do. do. Napier, to 30th June, : 1858 .. .. .. .. 346 19 2 3,574 11 0 September >> 360 9 9 June 3,301 8 3 » 346 19 2 September 13,283 4 7 „ Share of £4,000 on account of 1857-8 .. 1,066 16 0 13,283 4 7 1,066 1C 0 » ,, Payment of the Balance due on account of period ended 30th June, 1857 „ Balance on account of period ended 30th June, 1858, carried down On account of the Year 1858-9. To Jths Gross Customs, Wellington, September £'5,310 5 6 „ do. do. Napier do. £369 15 9 14,350 0 7 831 10 2 1,988 1 0 £17,169 11 9 ",169 11 9 September .October „ Balance brought down »

B.—Accounts rendered to Provinces— (continued.) PROVINCE OF NELSON.

U. R. Pouter, Treasury, September, 1860. Assistant Treasurer.

1857. September Qr. December „ £ s. d. 1,289 8 2 2,023 13 0 £ s. d. £ s. d. £ e. d. 482 14 f>4 To ijths Gross Customs to 30th September, 1857 „ do. do. to 31st December „ Balance from last Account 1858. March „ June „ „ do. do. to 31st March, 1858 .. „ do. do. to 30th June „ .. „ do. do. (Cullingwood) to 30th June, 1858 1,457 14 5 1,940 2 9 1858. September By proportionate share of £4.000 on account of Year 1857-8 „ do. of £60,000 do. 525 0 4 7,752 1 9 8,277 2 1 t> » 43 14 11 September ,, „ Share of £4,000 on account of Year 1857-8 6,754 13 3 525 0 4 „ Payment on account of period ended 30th June, 1857 „ Balance on account of the period ended 30th June, 1858 7,279 13 7 l> !> 482 14 6 £8,759 16 7J 997 8 G^ Balance brought down .. .. £8,759 10 7J On account of the Year 1858-9. „ |ths Gross Customs, September £1,555 5 3 £997 8 6J " » PR' VINCE OF CANTERB1 RY. 1857. £ s. d. ! To Balance from last account September Qr. „ Jtlis Gross Customs, (Lyttelton) to 30th September, 1857 .. .. .- 1,71114 5 December „ „ do. (Akaroa) to 30th Sept. 1857 73 3 3 „ do. (Lyttelton) to 31st Dec „ 1,538 15 4 £ s. d. 5,124 4 2 1858 j June ii £ s. d. By transfer of Balance of the Refund of £3,000 „ Share of £4,000 on account of Surplus Revenues 1857-8.. .. .. 55n 14 0 „ do. do. £60,000 do. .. 8,060 11 7 £ s. d. 2,706 15 lii September 8,611 5 7 1858. March „ „ do. (Akaroa) to „ „ 82 7 0 „ „ do. (Lyttelton) to 31st March, 1858 > 1,554 10 4 June „ „ do. (Akaroa) to „ „ 64 19 3 „ „ „ do. (i.yttclton) to 30th June „ 2,253 5 9 September „ „ do. (Akaroa) to „ „ G6 4 11 „ Balance on account of trie period ended 30th June, 1858 .. 1,151 2 102 7,345 0 3 £12,469 4 5 £12,469 4 5 On account of the Year 1858-9. September To |ths Gross Customs to 30th September, 1858 I £2,011 18 1 ROVINCE OF OTAGO 1857. September Qr. December ,, To Balance brought down „ Jths Gross Customs to 30th September, 1857 „ do. do. to 31st December, „ £ s. d. 593 3 4 840 17 1 £ B. d. 185 285 5 7f June ! Scptem 1858. June September 58. £ s, d. £ s. d. By share of Dividend of £4,000 on account of ; Surplus Revenues 1857-8 .. .. 268 19 2 lber „ do. of £60,000 do. do. .. 4,103 16 6 4,372 15 8 1858. March fane „ do. do. to 31st March, 1858 .. „ do. do. to 30th June, „ .. 958 15 8 1,100 12 6 „ Balance on account of the period ended 30th June, 1858 3,493 8 7 594 1 52 £4,372 15 8 ;' £1,070 17 7 £4,372 15 8 Balance brought down .. .. i594 1 5| On account of the Year 1858-9. To jjths Gross Customs to 30th September i594 1 5i leptember

C.—Reconciling Statement. PROVINCE OF AUCKLAND.

Treasury, r, F, Porter, sth September, 1860. Assistant Treasurer.

Transactions of 185G-7, omitted in the printed Statement £ s. d. £ s. d. 798 4 8 i Transactions in 1856-7 omitted £ s. d. 4,668 8 6 £ s. a. Transactions of 1857-8 Do. do. Total Credits per printed Statement ... J [ 1,454 1 4 22,862 16 9 24,316 18 1 Transactions of 1857-8, paid in August and September, 1857, before the commencement of this Account Paid as per Statement 3,406 5 6 17,511 16 7 Total Payments as per printed Accounts Paid Balance due on account of former period 20,918 2 1 1,171 1 4 Balance of 1856-7, from last Account 1,171 1 4J Balance on account of 1857-8 do. do. as per printed Statement 22,089 3 5 £25,487 19 5J 3,398 16 OJ £25,487 19 5| PROVINCE O TARANAKI. I £ s. d. 81 10 1 £ s. d. £ s. d. 1,601 1 6 0 5 1 £ a. d. Transactions of 1856-7, omitted 2,083 16 4 Transactions of 1857-8 Less on account of 1856-7 ... ... 1,600 16 5 106 17 3 Transactions of 1857-8 Transactions prior to 1st October, 1857 ... *(£l,7O7 143 Id, in the printed Statement 5d.) Balance from last Account 1,707 13 8 1 12 0 Balance as per printed Accounts 1,709 5 8 374 10 8 £2,083 16 4 £2,083 16 4 PR iVINCE O WELLINGTON. £ s. d. ; £ s. d. 544 11 8 £ s. d. 2,803 10 8 i £ s. d. 'ransactions of 1856-7 Transactions of 1856-7 'ransactions of 1857-8 lalance of account for 1856-7, from last Account 16,338 2 3 831 9 6 Transactions of 1857-8 ... Payments prior to 1st October, 1857 11,680 18 6 2,669 2 1 Balance due for 1856-7 14,350 0 7 831 10 2 Balance due for 1857-8 15,181 10 9 1,988 1 0 .£17,169 11 9 £17,169 11 9 i I ROVINCE F NELSON. £ s. d. 185 9 9 £ s. d. £ 8. d. 5,990 5 5 1,289 8 2 Transactions of 1856-7 Transactions of 1857-8 Balance for 1856-7 from last Account 8,277 2 1 482 14 6{ Transactions for 1857-8 Do. prier to 1st October 1857 ... Balance duo for 1856-7 7,270 13 7 482 14 6 Balance for 1857-8, as per printed Accounts 7,762 8 1 997 8 6J £8,759 16 1\ £8,759 16 7J PR ■VINCE OF CANTERBURY. Transactions on account of 1856-7 £ s. d. 257 14 3 £ s. d. £ s. d. £ s. d. Transactions of 1857-8 Transfer from separate Account 8,611 5 7 2,706 15 llj 11,318 1 61 1,151 2 10J Transactions on account of 1857-8 Do. prior to 1st October, 1857 5,633 5 10 1,711 14 5 7,345 0 3 Balance on account of 1857-8... Balance for year 183G-7, from last Account 5,124 4 2 £! 2,469 i 5 £12,469 4 5 ROVINCE OF OTAGO. £ £ s. d. 132 9 7 £ s. d. Transactions of 1856-7 132 Transactions of 1857-8 Do. prior to 1st October, 1857 £ a. d. 2,900 5 3 593 3 4 Transactions of 185V8 4,372 15 8 Balance for 1856-7, from last Account... 3,493 8 7 285 5 7J • Talance on account of 1857-8, as per printed Statement 3,778 14 2> 594 1 5J £4,372 19 8 £4,372 15 8

21

B—No. 2

D. DISTRIBUTION OF REVENUE 1858-9 BETWEEN THE PROVINCES OF WELLINGTON AND HAWKE'S BAY.

R. F. Porter, 13th September, 1860. Assistant Treasurer.

Province of Province of Vol. Wellington. Hawke's Bay. 81 District Registrars.—Wellington, Wanganui, and Wairarapa " " Napier, 30th September 1858 " " " 31st October 1858 " " " 31st December 1858 " " " 30th June 1859 .. £ s. a. 113 14 6 8 15 6 0 2 6 £ s. d. 0 10 6 16 10 6 £ 122 12 6 £17 1 0 05-6 Resident Magistrate's Courts.—Wellington and Wanganui " " " Napier, 30th September 1858 " " " •' 31st October 1858 " " " " 31st December 1858 " " " " 30th June 1859 .. 1,443 1 11 79 17 2 55 10 9 33 6 8 255 2 11 £ 1,578 9 10 £288 9 7 117 Coroners.—Wellington " Napier", 31st October 1858 " " 31st December 1858 " " to 30th June 1859 • • 68 5 0 15 0 0 13 1 0 £ £13 1 0 83 5 0 127 Customs.— Wellington and Wanganui .. " Napier, to 30th September 1858 " " 31st October 1858 " " 31st December 1858 " " 30th June 1859 • • 3,128 16 0 88 7 4 32 10 6 59 4 6 247 2 6 Less Sale of Boat »• • • 3,249 13 10 13 10 6 £306 7 0 € 3,236 3 4 136 Kepairs of Buildings £87 10s. 0d. 45 10 0 £42 0 0 142 Postal.—Wellington (Local) 916 15 7 370 15 6 " Napier, to 30th September 1858 " " 31st October 1858 " " 31st December 1853 " " 30th June 1859 .. • • 1,287 11 1 4 15 4 1 2 7 4 5 6 39 7 6 £ 1,293 9 0 £43 13 160 Electoral.—Wellington .. " Napier, to 30th September 1858 " " 31st Octeber 1858 " " 31st December 1838 " " JOth June 1859 131 8 0 25 4 0 16 4 0 20 17 £ 172 16 0 £20 17 0

22

D. DISTRIBUTION OF REVENUE 1858-9 BETWEEN THE PROVINCES OF WELLINGTON AND HAWKES ' BAY.

Treasury, R. "F. Porter, 13th September, 1860. Assistant Treasurer.

E, SCHEDULE OF EXPENSES IN CONNEXION WITH THE CENSUS. AUCKLAND- £ s. d. £ s. d. December Qr., 1858 - - - - - - 67 5 6 March " 1859 - - - - - - 658 15 5 June " 1859 ....... 181 14 6 September" 1859 14 9 0 (Russell) March " 1859 - - - - - 45 810 HAWKE'S BAY— 967 13 8 March " 1859 97 13 0 June " 1859 - - - - - - 710 6 WELLINGTON- 105 3 6 December " 1858 - - - - - 16 17 6 March " 1859 - 321 2 6 NELSON- 338 ° ° March " 1859 - - - - - 107 11 6 June " 1859 - 11 0 0 CANTERBURY— U8 v * March " 1859 - - 146 0 0 June " 1859 - 88 3 0 OTAGO— 254 3 c March " 1859 - - - - - 90 12 0 June " 1859 133 12 0 September" 1859 - 10 0 0 TARANAKI— 234 * ° June " 1859 20 2 n Total - - - £2017 17 .3 CHARLES KNIGHT, ——— Auditor.

Province of Province ot Folio. Wellington. Hawlte's Bay. Customs. —Wellington and Wanganui " Napier, September Quarter, 1858 " " to 31st October 1858 " " 1st November to 31st December 1858 " " 1st January to 30th June 1859 ■ • • • £ 8. d. 41,460 7 10 986 2 0 521 9 10 £ 3. d. 841 7 5 2,514 10 4 Deducting Drawback 8s. and £220 15s. 9d. 42,967 19 8 221 3 9 £3,355 17 9 £ 42,746 15 11 Post Office.—Wellington and Wanganui " " Napier, to 30th September 1858 .. " " « 31st October 1858 " " " 1st January to 30th June 1859 ■ * 1,299 12 9 44 3 8 14 8 I 26 3 6 99 10 0 £ 1,358 5 1 £125 13 6 IS Resident Magistrates' Courts. —Wellington and Wanganui « " " Napier, 31st October 1858 « " " " 31st December 1858 " " " " 1st January to 30th June 1859 800 6 0 13 15 6 17 14 0 24 1 6 Less Fine Refunded £7, and £108 10s. 814 1 6 115 10 0 £41 15 6 £ 698 11 C 25 Registration of Birtiis, &c — Wellington, Wanganui, and Wairarapa .. « " " Napier, 30th September 1858.. « « " " 31st December 1858.. «< " « " 30th Juno 1859 113 14 6 8 15 6 0 a 6 0 10 f> 16 10 6 £ 122 12 6 ' £17 1 0

B—No. 2

E.—DETAILS OF EXPENSES COMPRISED IN THE FOREGOING SCHEDULE. September and December Quarters, 1858Voucher. , £ s. d. £ , .1 1249 W. C. Wilson, Printing, 27th September 36 11 0 1250 Ditto do. 7th July, 28th September 1118 0 ! !!)} Ditto do. Bth to 27th November - 18 16 6 March Quarter, 1859. 135 G. Charon, Collecting Census, sth January ------- 35 00 13« W. C. Wilson, Paper, November 165 137 J. Drake, Collecting Census, January -------- 50 00 233 T. Buttress, extra Clerk for 19 days, at 10s. 6d., January - - - - 919 6 301 C. Vickers, Waikato, Waipa, 10th December, 20th January - - - - 29 15 0 302 E. Baker, Turanga, 21st to 31st December ------- 250 303 O. E. Keele, Mahurangi, !st February - - - - - - - 35 00 304 Wm. Brown, Turanga, 19th January, 4th January - - - - - 1040 305 C. G. Goldsmith, Turanga, 17th January, 25th January - 58 0 306 M. McCormach, Mahurangi, 2nd January, 20th January - - - - 30 0 0 307 C. Battersby, Thames, Ist January, 21st January 27 00 309 J. Preece, Sums paid at Coromandel, November, December - - - - 13 0 0 310 D. McNaish, Sub-enumerator, lOlh December, 9|h January - - - - 22 2 0 311 J. Brown, Allright, Newell, and Smith (wide particulars attached) - - - 64 16 0 311 A J. K. Gard and others ditto ditto - - - 118 8 0 466 W. Harsant, Sub-enumerator, Waingaroa, 10th December, 18th January - 24 0 0 467 T. Buttress, Salary, February - - - - 12 12 0 468 H. C. Balneavis, Salaries of Sub-enumerators (vide particulars attached) 4th December, 24th January j 123 8 ° 469 Ditto of J. Mitchell, 26th January, sth March 8100 470 T. Heale, W. liowe, and B. Harding, Collecting Census, Great Barrier - - 417 6 '■ ' ,— ■ 658 1j li June Quarter, 1859. 693 I T. Buttress, Salary, March ,? n 694 !W. C. Wilson, paper for printing r A » 879 IJ. B. Bennett, Remuneration for extra labour - - - - - - ?, ~ !I 880 T. Buttress, Salary, April f ° " 881 W. C. Wilson, Printing Forms, 3rd January - - - - - - !., * " 1041 T. Buttress, balary May - - - " ■ 13 13 0 J 042-4 H. It. Aubrey, paid Messrs. Boss, Keys, and Watson (vide particulars attached) 7 March, 13th May - .8 0 0 September Quarteh, 1859. 1208 T. Buttress, Salary, June - " I 3 |jj 0 U45 W. C. Wilson, Printing, June - J_[_ v (J 0 Sub-Treasurer, Russell (March Quarter, 1859') 14-16 Census—Rice, 14th December, 6th January ( ) - - - 12 0 0 12 B. W. Puckey do. J vide Statement I - - 12 0 o E. Keilly do. ) attached. ( - - - 416 O C. K. Clendon do. ( J - - 16 ««> „._ Sub-Treasurer, Napier (March Quarteh, 1859.) 14-16 Census—Messrs. Simpson, Stutfield, and Slater 95 8 0 17 James Wood, Printing --------- 250 Sub-Treasurer, Napier (June Quarter, 1859.) 32 Census—T. Murray, Freight, 29th November ----- 010 6 F. Slater, Making Census Abstract, Bth {o 14th March - - - 310 0 E. F. Harris. do. do. - 3 10 0 7 I 6 Sub-Treasurer, Wellington, (December Quarter, 1858.) 343 i Census—R. Lucas, 16th to 30th November - - - - - - - 15 00 i R, Lucas, 19th to 26th November ------- 117 6

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E.—details of census EXPENSES — continued. Makch Quabteb, 1859. 101 Census—B. Blade and others ( vide statement } Ist December to 10th January 74 11 0 R. Lucas and others ) attached J Ist January to 2Sth February 120 3 6 G. Watson, Printing Census Returns, 24th January - - - - 215 0 D. S. Durie, Expenses, Ist December to 31st January - - - 34 7 0 J. Rees, Compilation of Census Returns, l?th January to 3rd February 10 0 0 Samuel Cobham, Map for Census, December ----- 110 S. Cobham and others, Clereland, 18th to 31st January - - - 10 16 0 100 K. Lucas and others (vide statement attached) - - - - 67 9 0 321 » Sub-Treasurer, Nelson, (March Qβ. 1859.) 42 Esson and Fuller - - - - 110 0 , 43 W. Andrews 10 0 0 44 A. Stewart - - 210 0 45 W. Kent ----- 300 46 G. Taylor -- 310 0 47 A. F. Carpendale and Cauldwell - - - - 24 15 0 48 S. O. Mason - 600 49 L. Kulston ----- 900 50 J. McArtney ------------ 220 51 R.Wallis ------------ 15 0 0 52 R. Read ---- 200 53 W. B. Earle - - - 018 0 r>4 J. McKaye expenses ----------- 186 55 A. D, Jackson compiling --- -------12 00 56 G. E. Eliott printing (vide statement attached) - 480 107 11 6 « June Qdaeier, 1859. 146-7 A. Ogg and T. Squire, Sub-enumerators - - 1100 Sub-Treasurer, Canterbury, (March Quarter, 1859.) 24-5 Sub-enumerators (vide statement attached) December and January - - 146 0 0 June Quarter, 1859. 58 E. T. Lee, Enumerator, December 10 0 0 59 C. F. Kingvell and T. Price, Sub-div. -------- 20 00 61 T. J. Joynt, Compiling Census. 1858 50 00 62 J. Willis, Printing Schedule, December ------- 600 63 J. Hall, Postages, 12th May 230 88 3 0; Sub-Treasures, Dunebin, (Marcb Quarter, 1859.) 26-32 Various enumerators (vide statement attached) - - - - - - 90 120 Juke Quarter, 1859. 80-8 I Sub-enumerators (vide statement attached) - - - - - - 133 12 0 Sub-Treasurer, Dunedin, September 1859. 146 I J. F. H. W. Wohlers, Gratuity, June 21 10 0 0 234 4 0' Sub-Treasurer, New Plymouth, June Quarter, 1859. 123-6 Newland and others (vide statement attached) ------ 20 20 Total ----- JE2.017 17 Z CHARLES KNIGHT, Auditor.

B—No. 2

E.—STATEMENT OF PARTICULARS REFERRED TO IN THE FOREGOING. AUCKLAND. Voucher. Sub-Enumerators, Port of Auckland £ s. d. £ k. d. 311 S. P. Brown, t days, from 20th December 1858 to 11th January 1859, @ 6s. 1 4 o Western Division of City. 31U H. Allright, from 17th December 1858 to 19th January 1559, 28 days @ 12s. 16 16 0 Eastern Division of City. To J. Newell, from 17th December 1858 to 28th January 1859, 36 days @ 12s. 21 12 0 Middle Division of City. George Smith, from 17th December 1858 to sth February 1859, 42 days @ 12s. 25 4 0 64 16 0 Part of Northern District of County of Eden. 311 a J.R. Gard, from lfith December 1858 to 10th January 1859, 21 days @ 12s. 12 12 0 Panmure, !fc, Hugh H. Lush, from 16th December 1858 to 9th January 1859, 26 days ® 12s. 15 12 0 Mount Albert, Ifc. Richard Goldfinch, from 13th Deer. 1858 to 17th January 1859, 29 days @ 12s. 17 8 0 Two Sub-Distiicts. Henry Smithies, from December 1858 to January 1859, by contract - 20 0 0 Onehunga. N. H. James, from 14th December 1858 to 21st January 1859, 33 days ® I2s. 19 16 0 Moses Wallace, from 6th December 1858 to 29th January 1859,55 days @ 12s. 33 0 0 . 118 8 0 464 In Southern District. Wm. Healy., from 6th December 1858 to 15th January 1859, 41 days @ 12s. 24 12 0 Edward Brophy, from 6th December 1858 to 17th January 1859, 43 days (</) 12s. 25 16 0 John Mitchell, from 6th December 1858 to 17th January 1859, 43 days @ Bs. 17 4 0 James Kearns, from 6th December 1858 to 15th January 1859, 41 days @ 12s. 24 12 0 A. Fennessey, from 4th December 1858 to 24th January 1859, 52 days @ 12s. 31 4 0 123 8 0 IFor Wangarei 1 NgunßUru^ 44^B ® l2B - 26 8 ° Tutnkaka J {Ruakaka 1 Pakir" \ U da >' s ® 12s - " " " " - 26 8 0 Cape Rodney J I Otaika Valley, Maungatapiri, Wairoa, 1 1044 J. Watson < Kaipara, Oruawhau and Otawatea River, >42 days @ 12s. 25 4 0 ( and other tributaries of the Kaipara, ) 78 0 0 14 H. E. Rice, from Uth December 1858 to 6th January 1859, 24 days o<; His. 12 0 0 15 EW. Puckey, from 14th December 1858 to 6th January 1859. 24 days ® 10s. 12 0 0 16 C. Keilly, from 14th December 1858 to 6th January 1859, 24 days @ 4s. - 4lβ 0 C. R.CIe n don 16 12 10 45 8 10 WELLINGTON. (March Qit., 1859.) 101 i R. Blade, from Ist December 1858 to 10th January 1859, 34 days @ 10s. (d. 17 17 0 R. J. Deighton, from Ist to 17th Dec, 27th to 31st Dec., & Ist to 14th Jan., 32 clays © 10s. 6d. --------- 16 16 0 To J. Gaudy, from Ist December 1858 to 14th January 1859,38 days® 10s. 6d. 19 19 0 Jas. Bowler, from Ist December 1858 to 14th January 1859, 38 days® 10s. 6d. 19 19 0 74 11 O JO2 ENUMERATOR. R. Lucas, from Ist to 31st January 1859, 31 days @£1 - - - 31 0 0 Sun- Enumerators. Robert Wilson, from Ist to 4th January 1859, 3 days @ 10s. 6d. - - - 1 11 6 Samuel Cobham, from Ist January 1859 to 17th January 1859, 14 days @ 9s. i> 6 o James Creamer, from Ist to 25tli January 1859, 21 days f>) 9s. - - - 9 9 0 A. W.Hurst, from Ist to 21st January 1859, 18 days® 10s. 6d. - - - 9 9 0 Enumerators. 103 R. Lucas, from Ist to 28th February 1859, 28 days @£1 - - - - 28 0 0 J. H. Shaw, from Ist to 22nd February 1859, 19 days @ Bs. - - - 7 12 0 George Gray, from Ist to 26th February 1859, 23 days @ Bs. ... 9 4 0 J. McKcrrow, from Bth to 26th February 1859, 17 days © Bs. - - - 616 0 R. E. Bannister, from Bth to 28ih February 1859, 18 days @ Bs. - - - 7 4 0 S. Cobham, from 22nd to 26th February 1859,5 days @ Bs. - - - - 2 0 0 !W. J. Gaudy, from 23rd to 26th February 1859, 4 days @ Bs. - - - 1 12 0 1 120 3 6 100 R.Lucas, from Ist to 31st December 1858, 31 days ®XI - - - - 31 0 0 A. W. Hum, from Ist to 21st Dec. and 27th to 31st Dec ,22 days (??; 10s. 6d. 1111 0 J Creamer, from Ist to 9th Dec. and 27th to 31st Dec, 13 days @ 9s. - - 5 17 0 '• R. Wilson, from ls f to 10ih Dec. and 27th to 31st Dec ,14 days @ 10s. 6d. - 7 7 0 S. Cobham, from Ist to 24th Dec, and 27th to 31st Dec, 26 days @ 9s. • 11 11 0

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E.—PAKTICTJLARS OF THE FOREGOING DETAILS OF CENSUS EXPENSES — continued. NELSON. (March Qr., 1859.) 42 W. Esson and J. Fuller, for taking the Census in Waitohi, Queen Charlotte's Sound, and I'ort Underwood, as per agreement - - - - -1100 43 W. Andrews, for Districts of Mouieka, Moutere, Rewaka and Sandy Bay - 10 0 0 44 A. Stewart, Suburban North - - 210 0 45 W. Kent, Waimea West 300 45 G. Taylor, from Ist to 6th December and Ist to 6th January, 10 days g 7s. - 3 10 0 47 A, V. Carpendale,from 13th to 23rd Dec. & 28th Dec. to llthjan., 23 days@lss. 17 5 0 J. A. Caldwell, from 18th to 23rd Dec. and 25th to 30 Dec, 10 days & 15s. - 7 Id 0 48 i C. L. Mason, District of Nelson, including Brcck-street - - - - 6 0 0 49 G. Rolston, Wairau and \Vaihopai Sub-Districts, as per agreement - - 9 0 0 50 J. McArtney, Awatere and Flaxbourne Sub-Districts, 7 days (a>, is. per day - 2 2 0 51 R. Wallis, Waimea East and Suburban South - - - - - -1500 52 K. Head, Boulder Bank, Wairau, as per agreement - - - - - 200 53 W. B. Erie, Awatere Sub-District, 3 days @ 6s. 0 18 0 54 J. ycKaye, Expenses - -186 f>s A. D. Jackson, Compiling - - - - - - - - - -1200 56 G. E. Elliott, Printing - 480 107 11 fl CANTEKBURY. (Mabch Qβ , 1859.) 24 I Belfield, East McKcnzie's Pass ---30 00 J. W. Stubbs, West McKcnzie's Pass 18 00 48 0 0 J. F. McCardell, from 20th Dec. to Ist Feb., Town of Christchurch Sub-District 7 10 0 J. Price, from 20th December to Ist February, Avon and Heathcote Sub-Districts 10 0 0 W. H. Revell, from 7th December to 4th February, Kaiapoi Country District - 3 0 0 E. W S eager, from 7th December to 4th February, Lyttelton - - - - 5 9 0 C. Warde, from 13th December to 16th January, Akaroa Sub-District - 20 0 0 F. H. Revell, from 15th December to 16th January, Ashley Sub-District - 20 0 0 F. T. Worsley, from Bth December to 15th January, Malvern Sub-District - 25 0 0 L. Harper, from 6th December to 14th January, Ashburton Sub-District - - 25 0 0 115 10 O Deduct McCardell £7 lCs, and Price £10 17 10 0 98 0 0 OTAGO. (Mabch Qβ., 1859.) 26 T. C. DeLacy, preparing Schedule for Western District, 30 days @ 12s. - - 18 O 0 27 W. Hepburn, preparing Inland portion for INorth-East District, 24 days @ 225. 26 8 0 28 VV. Fraser, collecting Census, Invcrcargill, 3 days @ 12s. - - - - 1 16 0 29 C. Howard, collecting Census, Mocha Mocba Bluff and Toi Toies, 14 days @ 12s. 8 8 0 30 J. Suiman, collecting Census West of Oreti, 24 days @ 12s. - - - 14 8 0 31 E. Benson, collecting Census from all West of the Oreti to 2000 acre Blocks, 10 days @ 12s. 600 32 T. Walsh, from the Mataura to boundary of N.E.&S.E. Districts, 26 days @ 12s. 15 12 0 90 12 0 (June Qr., 1859.) 80 J.H. Gillies, District between the Tokomairiri River &the Waihata, indays @12s. 6 0 0 81 C. Milne, District of Waihata, 6 days @ 12s. - - a - - - 3 12 0 82 J. Nicholson, Eastern District of Dunedin, 19J days @ 12s. - - - - 11 14 0 83 J. Burnside, between the Clutha and Tokomairiri Kivers, including Bush Stations, 14 days @ 225, including horse hire - - - - - - -15 80 Ditto, 6 days, (3 without food), @ 10s. - - - - - - - 300 84 W. McMichan, Toreri and Waipori, 39 days @ 14s. - - - - -27 60 85 G. Matthews, Town of Dunedin, 15 days @ 12s. 900 86 D. Hood, North-Eastern District, 24 days @ 225. - - - - - -26 80 87 J. Green, South and West of Clutha Eiver, 21 days @£1 - - - 21 0 0 88 H. Howard, Mataura Plains and Hoheonui Ranges, 17 days - - - 10 4 0 — 133 12 0 (September Qr., 1859.) 146 J. F. H. Wohlers, Ruapuke, Stewart's Island - 10 00 TARANAKI. (June Qβ., 1859.) 123 IJ. Newland, Omata District, 13 days ® 12s. 7 16 0 124 Ditto ditto i day ® 12s. 0 6 0 125 T. J. Hinde, Grey and Bell District, 10 days ® 12s. 6 0 0 126 B. C. Lawrence, Town of New Plymouth, 10 days @ 12s. - - - - 6 0 0 20 2 0 CHARLES KNIGHT, Auditor.

B—No. 2

F.—EXPENDITURE OF THE 2nd DIVISION OF THE LOAN OF £500,000.

27

PERIOD. ACCOUNTS. STATEMENTS. AMOUNTS. Year. Folio. Appendix. £ s. d. ! £ s. d. i ! i Prior to 1st January, 1R53 1st January to 31st September, 1853 30th September 1853, to 30th June, 1854 1st July, t854, to 30th June, 1855 1st July, 1855, to September, 1856 Unauthorised Expenditure .. .. .. Do. do. Do. do. Do. do. Do. do. 1856 If 27 - FG O u 7,214 2 6 9,429 6 5 10,650 18 3 1,850 15 9 3,570 19 71 3,615 16 9 12,239 9 3 12,735 0 0 6,615 10 9 455 13 11 270 8 11 27,203 11 10 32,716 2 6i H - it M It it H t( Miscellaneous .. .. .. .. r. Land Purchases, Auckland Do. Wellington (Amount under Resolution) .. 1857andl858: 6&2I CI ... 28,590 6 0 it if u ... 1st October, 1857, to 30th September, 1858 Land Purchases Auckland (balance of Amount under Resolution)... Miscellaneous charges, Nelson.. .. ... .. Do. do. CanterburyOld Debenture Debt paid off ... II II ... K ... 34,545 5 5 95,851 13 1 1J 1858 25 1st October, 1853, to 30th September, 1859 it U Auckland Refund .. Do. New Ulster Land Claims (Debentures) Old Debentures paid off .. .. ... New Plymouth Industrial School Canterbury, Maps and Advances Suniliies prior to December 31. 1855, .. £1562 9 1J\ Less credit G. P. O. London .. 1248 8 2 / 1859 633 || 11,151 10 1 866 8 9 59 19 4 318 15 0 991 16 9 314 0 111 t< U tt t< i< il it - ... K a *( H ... 4« l< it M U ft || it 440 8 0 Land Purchases South Island .. 14,142 18 10J £109,994 12 10

28

G.-particulars of general contingencies for 1858-9.

June, 1859 Sept., 1858 December Mar., 1859 Insurance of Government House Sundries per Colonial Agent, London : — Packing Patent Specifications ... ... Do. do. do. Insurance, Freight, Sec., on Stationery per "Excelsior" Charges on Commission for Lieutenant Governor ... ,,, Packing Patent Specifications Sundries Insurance on Books, per " Wm. Watson" £ s. d. 3 18 0 6 6 6 £ s. d. 120 0 0 26 5 11 75 17 10 a 26 6 0 1 15 0 5 18 0 5 8 5 June September To 30 th June Jan., 1859 » t> March n Interest, Commission, &c: — Interest on overdrawn acconnt, Union Bank, Auckland Interest on money deposited in Sydney for Debentures Commission on payment of interest on Debentures in Sydney ... ... Do. do. do. Bank of England, Commission on do. on Loan of £500,000 Union Bank, Interest on £ 4,500, from Bank of England, Commission for payment of Interest on i5,000 at 10 4P , cent. Union Bank, Napier, Commission on Draft for £3,000 on Colonial Treasurer ... Commission on payment of Interest in Sydney... Bank of England, Commission on payment of £6,000 21 10 6 22 1 9 12 19 9 16 0 0 30 O O 16 7 4 I April Dec,1858 Jan. 1 to Fcb-5, 1859 2 10 0 71 1-89 9 * July September 30 0 0 8 0 0 30 0 0 Aug., 1858 Travelling Expenses: — Collector, Wellington, Passage Monev and Expenses of Visit to Auckland Passages, &c, or Messrs. Stafford, Richmond, and Mould, per " White Swan," Dr. Prendergast, Travelling Exenses to select a site for General Lunatic Asylum Wm. Fitzherbert, Wellington, Expenses of Inspection of Native Schools F. D. Fenton, Expenses on Circuit 80 0 0 December Feb., 1859 97 16 6 March 80 0 0 14 10 0 28 2 6 300 9 « June Sept., 1858 Dec, 1858 Feb., 1859 n j* April ii May Office Rent, Fittings, Sec— Fitting 17 Window Blinds Kent Graham's Buildings Carpenters'work at Offices Erecting Chimneys do. ... ... Carpenter's work do. ... Office Fittings and Expenses Alterations in Government Offices Repairs and additions to Registrar General's Offices Office Table (Judges' Conference) Fittings, &c , Postmaster-General and Secretary Crown Lands Offite Office Fittings, Stoves, &c. Balance of Executive Contingencies (folio ,79).. 31st Jan., 1859 » >t March ,, 6 7 6 22 0 0 32 10 11 40 5 6 17 6 5 15 2 0 74 18 10 »i June >» 91 17 0 0 18 0 m Sept." May May and Juno 17 10 0 30 18 9 69 9 7 Aug. 1858 September October Sundries, Petty Expenses— Auckland .. .. ,. Sundiies £4 5s. 3d., Firewood £117 Do. Wellington Auckland, Rent of Offices £3, Sundries £6 15s. 9il. Auckland, Petty Expenses 36s. 7d., December, Sundries £5 19s. «,1. New Plymouth, Advertising and Newspapers.. Nelson, t-ubscriptions, See, to " Examiner" Auckland, J. Downing allowed Fencing General Assembly Grounds 'Canterbury, Subscription to Papers and Petty Expenses Auckland, Sundiies .. Do. T. Baird, Umpire Pukekohe Clairas Do. Sundries 53s., Stove, ice. £\2 11s. 6d. Do. do. 110s , Mch., Sundries 77s. 6d. Wellington, Account for Book Binding .. Nelson, Advertising .. .. Oiago, .Subscription to " Col ■ Auckland, do. and Papers 58s. 6d., Wheelbarrow, .. ,. .. I July July and Aug. Sept. 13 1 8 6 2 3 2 116 9 15 9 4l» 4 C November 7 16 1 2 18 0 12 5 5 December Nov. 31st Dec. June, 1858 >» >» 5 0 0 ,, 31st Dec. Jan., 1859 February Jan., 1859 Dec, 1858 2 4 4 38 4 4 10 0 0 15 4 6 9 7 6 3 15 0 0 19 G 1 0 O ii March n April 4 10 6 144 16 4 £1,105 0 8 Amount carried forward

B.—No. 2

G.— particulars of general contingencies for 1858-9.continued.

H.—balances of loans due by natives on 1st September, 1860.

29

.Tune, 1859 July Amount brought forward Sundries, Petty Expenses—(continued) Auckland, Freight on Specie and Parcels Napier, Subscription and Advertising Auckland, Subscription to " New Zealandcr" .. Nelson, Iron Box fer Sub-Treasury I)o. Subscription to " Examiner" Canterbury, Advertising Wellington, Subscription to " Independent" .. Nelson, Advertising Napier, Subscription to " Herald" for Governor Printing and Stationery, from folio 155 Chatham Islands, Expenses, Sα, from folio 165 Auckland, Firewood Wellington, Remuneration to Native Witnesses May April & «• d. 144 1G 4 10 0 0 10 3 2 13 0 3 4 6 5 1 0 0 5 0 6 0 0 0 1C 7 3 15 0 7 16 10 10 7 6 3 2 0 15 0 0 £ s. d. 1,105 0 8 t> n June 31st March Dec, 1858 June, 1859 n Sept. 213 18 0 n >! n i> » June May March y> Less— Repayment of Charge for Commission by Union Bank, Napier 1,318 18 8 30 0 0 £1,288 18 8

Dale of Advances. Name of Native. Balances o Loans outstanding. Date -of Advances. Name of Native. Balances of Loans outstanding. £ s. d. 23 0 0 46 0 0 50 0 0 90 0 0 10 0 0 129 0 0 30 0 0 140 0 0 14 2 2 7 0 0 48 0 0 35 0 0 100 0 0 60 0 0 18 0 0 50 0 0 34 4 0 85 0 0 31 1 S 60 3 0 92 0 0 40 0 0 30 3 0 141 13 4 26 10 0 10 0 0 10 0 0 150 0 0 2 10 0 1 0 0 10 0 0 20 0 0 1 0 0 25 0 0 17 10 0 50 0 0 2 17 6 0 4 0 * £ s. d. Nov. 1853 Dec. „ Sept. 1856 Aii-. 1858 Dee. 1853 )j »» »j j> it j» Nov. 1855 April, 1854 Jan. 1855 .Mar. 1858 Mar. 1855 Feb. 1856 April 1858 Sept. 1855 July „ May 1856 July „ Sept. 1856 Kepa Kaniwhaniwha ... Takerei Do. Do. Wircmu Nera ... Wircniu Eingi ... Waata Kukntai ... Ngatipaoa Chiefi Tohi te Ururangi Do Wakatatere, Opotiki Etaihi, Matamata Hori Wehi wehi... ilone Wetere Paratene Taiapo Ngakai ... Do. Do Wharepu Pukewhau Hoera te Otaki ... Hori Katipa Reihana Whvrii! Maihi ... Porokorn Te Apa Kiwi Honi Bopiha Hori Maka oka te Taniwha ta Winiata Tohi oka Hoera of Ngatipaoa Heta te Wherowhero Tnkihaumene .«,. Hoane Papita aoa tribe... Ngatai Wircnm Maihi ... trial Sriioc.l at Bangiav.hia Wata Pitina Matina Do. Nini Waka Hori tc Warn, repaid £6 in excess of Loan Hatea Pukewhau and Hone lliratcjlake Kepa Aug. 1857 Sept. „ Oct. „ Nov. „ Dee. „ Feb. 1858 July >, Aug. ,, N'ov. „ Dec. „ Jan.1859 April „ M;ty „ April „ Jjin. 1860 j» a )» j) Brought forward Wiromu Bewiti ... Paora, of Orakei Patene Pontana... Bawiri Taliitahi Ti Ori Ori Xama Kawae Paora to Puni ... Tamiiti Ngapora Wi Toe Toe Tamati Ngapora Nini Tararo Ti Ori Ori Tomeriko lialianihi Rukupo Pita liawiri Motutura Tβ Keenc lhaka Takaanini Hohipa Tarautata Hap'imana Waka Hanaura Taipari Mohi Heroara Petera Elaupaiaha Horo] Hnora Tipa Nopera Waikato Chiefs ... Bawiri te L'u Tamati Waka ... Retimana Advances for Kohanga farm Advances to enable Natives to purchase land at Eenniera 5 0 0 30 0 0 140 0 0 45 0 0 10 0 0 7 0 0 4 10 0 12 0 0 30 0 0 3 10 0 3 0 0 80 0 0 1 0 0 7 1 0 45 0 8 10 0 0 5 0 0 15 0 0 5 0 0 3 10 0 6 0 0 25 0 0 5 0 0 20 0 0 16 0 0 50 0 0 10 0 0 4 0 0 18 0 0 6 0 0 60 0 0 50 0 0 10 0 0 350 0 0 j> a )» j> »J j> >' >> ») >» >> »> Nov. „ »J »> tt >> )» if ti '> Dec. „ >> >j )> »> )» ») .» j> )> Jan. 1857 Feb. „ j> j> >» »» Mar. ,, 550 0 0 a j> 40 0 0 15 19 0 5 0 0 i) 0 0 30 0 0 5 0 0 Deduct amount paid in excess by Hori te Warn ... 3,506 9 0 GOO May „ April „ June „ Spceial Loans not included in Loan Account. Takorei, Waitara, for purchase of schooner " Paraninihi" Ngatipaoa Chiefs, advance to be paid for in! land ... £3,500 9 0 )» ji 40 0 0 17 10 0 9 0 0 2 12 8 416 10 0 Aug. „ 200 0 0 )J » Carried forward 0 0 0 £616 111 e

30

I—STEAM ACCOUNT. I.—payements to intercolonial royal mail company (limited).

Imperial Government ----- 9,333 6 8 Colonial Do. - 6,666 13 4 £16,000 0 0 The above payments were made under the original Contract with the Company. Since the Bth July, 1859, an additional sum of £6,000 per annum has been paid for the service between Auckland and Sydney. Since the Bth November, 1859, a further payment at the rate of £3,000 per annum is made to the Company in consideration of the " White Swan" running between Auckland, Napier, and Wellington. CHARLES KNIGHT, Auditor.

I.-loan of £25,000 to intercolonial royal company.

CHARLES KNIGHT, Auditor. MEMORANDUM OF AGREEMENT BETWEEN , THE COLONIAL TREASUBEK AND MR. COLEMAN. Mr. Coleman this day met the Colonial Treasurer, and adverting to the fact that the Colonial Government had, up to the 31st July, 1859, recovered £2,500 on account of the principal of the Company's debt of £25,000, and had deferred recovery of £6,500 —applied for a reduction of the next instalment of Principal due (say) 31st October next, from £3,000 to £2,000, thus increasing the deferred Principal to the sum of £7,000. The Colonial Treasurer assented to this proposal on condition,— 1. That the quarterly Instalments payable to the Colonial Government in reduction of the debt during the year 1860 should be augmented from £3,300 to £3,250, so that at the end of 1880 the deferred Principal might be reduced to £6,000. 2. That the Interest on each Instalment of the Debt, as payable under the Admiralty Contract, should be paid on the day originally fixed by the Admiralty Contract, e.g. the 4th Instalment of £3,000 falling due under the Admiralty Contract on say the 31st October next, Interest on that sum computed from May 28, 1858, should be paid on that day. 3. That a running account of the Interest on the deferred Principal should be kept, and that such Interest be paid and kept down from Quarter to Quarter, so as to prevent accumulation of Interest on the deferi ed Principal Mr. Coleman agreeing to these conditions, the matter was so arranged. (Signed) EDWD. COLEMAN. C. W. RICHMOND. Auckland, September 28th, 1859.

1859. £ 3. d. £ s. «f. January 29 March 29 April 29 a a Advance on account ol Subsidy .... 2,000 0 0 2,000 0 0 1,000 0 0 7,000 0 0 1,000 0 0 1,000 0 0 333 6 8 1,666 13 4 June 1 July 7 August Sept. 20 a n a a _ On account of Subsidy payable by Imperial Government Advance on account ....... rt KM. ...... On account of Subsidy payable by Imperial Government " " " " the Colony • £16,000 0 0'

Amounts paid. Principal deferred. 1859. 1st Aug. 20th Sept. 1st Nov. 28th Nov. 1860. Feb. 1 March 6 May 1 May 10 No payments.—Three Instalments due Paid by Company ... No payments .... Paid by Company .... £ s. d. 2,500 0 0 500 0 0 3,750 0 0! 3,750 0 0 £ a. d. 9,000 0 0 6,r>00 0 0 9,500 0 0 9,000 0 0 12,000 0 0 8,250 0 0 11,250 0 0 7,500 0 0 No payments - * - Paid by Company ... No payments .... Paid by Company ...

B-No

MEMORANDUM FOR THE POSTMASTER-GENERAL. The overdue Instalments of the Intercolonial Royal Mail Company's Debt at present amount to £7.ooo.—(See Kleins, of Arrangement between the Colonial Treasurer anil Mr. Coleman, dated 28th September last, T. 59, 483.) Mr. Coleman, by his letter to the Postmaster-Coneral, dated 21st ult., proposes, as I understand, that the Colonial Government shall defer claiming repayment of a further sum of £2,000, benifr part of the 4th Instalment of £3,000 due under the Admiralty Contract, but Mr. Coleman does not indicate at what time he proposes that the Colonial Government should recover this sum of £2,000. I think Mr. Coleman's proposal may be acceded to on the condition expressed by the Postmaster-Generalj and also on condition— 1. That the Company shall augment the Quarterly Instalment payable to the Colonial Government in reduction of the Debt during the year 18(J0, from £3,250 (at which amount the Instalments are fixed by the above-cited Memo, of 28th September last to £3,750,) so that at the end of the year 1860 the amount of the overdue Instalments may be reduced to £6,000. 2. That the Interest ou each Instalment of the Debt as payable under the Admiralty Contract shall be paid on the day originally fixed by the Admiralty Contract for payment of each Instalment. 3. That a running account shall be kept of the Interest on the deferred Instalments and that such Interest shall be paid and kept down from Quarter to Quarter, so as to prevent accumulation of interest on the overdue Instalments. Mr. Coleman should also be reminded that the consideration for the pecuniary accommodation which has been extended to the Company is the establishment and maintenance of the Intercolonial Line between Sydney and Auckland direct, and that, should that line be abandoned by the Company, the Government will be entitled to require immediate repayment of the overdue Instalments. C. W. BICHMOND. November 4th, 1559. X.—MEMORANDUM BY AUDITOR-GENERAL. Colonial Treasury, at Auckland. The duties of Customs and the collections of the Postmaster are paid into the Union Bank of Australia, to the credit of the Colonial Treasury Account ; the former weekly, and the latter monthly. AH other Revenues are paid into the Colonial Treasury, and lodged by the Cashier in the Union Hank to the credit of the same account daily, if the amount exceeds £5. Payment for claims not exceeding £2,000 are made by cheques drawn by the Assistant Treasurer on the Uuion Bank of Australia. The funds necessary for the purpose are from time to time transferred to the credit of the Assistant Treasurer's Account at the Union Bank, by cheques, signed by the Colonial Treasurer and countersigned by the Governor, for £2,000, or occasionally ibr £3,000, if the immediate demands arc heavy. Claims exceeding £2,000 arc paid by cheques on the Colonial Treasurer's Account. The balance of the Assistant Treasurer is not allowed to exceed £5,000. The Bank lass Books for both accounts arc in the keeping of the Cashier of the Treasury, whose duty it is to reconcile the balances with the Treasury Cash Book, every Saturday. The cheques on the Assistant Treasurer's Account are prepared for signature by the Cashier, who thus maintains :i constant supervision over the Assistant Treasurer's Account with the Bank. The Colonial Treasurer's monthly accounts are made up by the Cashier, and the balances are supported by the certificates of the Accountant of the Union Bank. It will thus be seen that, although the Assistant Treasurer is entrasted witli the expenditure of the public money, under the above restrictions, the means of ascertaining the- correctness of the operation on the Bank Account arc in the hands of the Cashier, who enters the same into the Treasury Cash Book. The Assistant Treasurer and Cashier are under bond to the Crown ; the former in the sum of £2,000, and the latter £1,000. SUB-TREASURIES. When there is a Branch of the Union Bank of Australia, the public moneys are paid into the Bank, to the credit •A' the Sub-treasurer, in which case the Sub-treasurers make their payments by cheques. The balance of the Sub-treasurer's Account is the same in amount as the credit at the Union Bank, less the amount of outstanding cheques. The public balance is verified by the Account Current of the Bank, which is forwarded in support of the Sub-treasurer's quarterly accounts, Where there is no Branch of the Union Bank, a survey is held periodically on the Sub-treasurer's Chest; and the Report of the Surveyors attached to the Sub-treasurer's Account. NATIVE SECRETARY'S DEPARTMENT. AVhen loans are issued to Natives, the authorised sum is paid at the Colonial Treasury to the Nnti\e Secretary, who furnishes periodical statements of his receipts and disbursements for the information of the Colonial Treasurer. The amount outstanding as Loans to Natives is not allowed to exceed £3825. NATIVE LAND PURCHASE DEPARTMENT. The Commissioners arc imprested with the funds necessary for each purchase of lands from the Natives on an approved requisition; and are relieved in the public accounts of the sums so advanced on their forwarding to the Auditor satisfactory evidence of their having duly appropriated the money. If difficulties arise in completing the negociations for the purchase of the lands, the advance is returned into the Treasury. Generally thc.inoneys are issued for each specific purchase; but there is no rule on this subject. Charles Knight, Auditor. 13th September, 1860.

31

REPORT OF THE AUDIT COMITTEE APPENDIX TO THE REPORT.

CERTIFICATE AND MEMORANDUM OF THB AUDITOR OF PUBLIC ACCOUNTS, JULY 28TII 1860. I certify that I have examined the statements of the Colonial Treasurer for the Financial Tears 1857-8 and 1858-9, and find them correct as Accounts and Balance Sheets of transactions for the period comprised therein, and that the Expenditure shewn therein has been properly classified and the part thereof which has been incur/ed without authority of law is separately shewn ; with the exceptions stated in the accompanying queries.* Charles Knight, Auditor of Public Accounts. July 28th, 18G0. * The Auditor's queries, having been incorporated in the Report of the Committee, arc not printed with the rest of the papers. memorandum of the auditor on the statements of the colonial treasurer tor the years 1857-8 and 1858-9. The Auditor thinks it desirable to offer the following , remarks on the Audit of the Public Accounts. The books of the Assistant Treasurer and those of the Auditor are kept independently, and are made up from the accounts of the several Treasurers, Collectors of Customs, Postmasters, and Receivers of Land Revenue. The comparison of these books, where the statements of Receipt and Expenditure differ from the Audit Accounts, forms the check on the Treasurer's statements. The queries have been forwarded with the statements. Those raised on the accounts of the Cashier of the Treasury, the Sub-Treasurers, the Collectors, and Postmasters, have not been forwarded, as the examination of these is regarded as a separate branch of the Audit, and embraces points which would scarcely come under the consideration of the Audit Committee; —such as the correctness of the computations; whether the regulations of the service are conformed to ; whether there is a Ministerial authority for each expense ; whether the public moneys in charge of Sub-Accountants are duly accounted for, &c. The examination of the statements for the year 1857-8 was necessarily a laborious one. It virtually included all the statements of the previous years, for the Auditor had to satisfy himself that the balances brought forward under the new construction of the Accounts were correct. The Auditor had also to contend with the difficulty that the Act of Appropriation for the year 1857-8 was not passed until two months after the year had expired. In the absence of an Act of Appropriation, the expenditure had been classified in the Audit books according to the Estimates of the previous year. It will also be observed that the Audit Act was not passed until the 21st July, 1858 ; and that tho Audit books had not been entered with reference io the new duties which had devolved on the Auditor of certifying the correctness of the Treasurer's statements ; but in a form which experience had shewn to be most convenient for the Audit of the Accounts of the numerous Accountants of the Treasury. The Treasury, in making up the Annual statements, is of course at liberty to make any change in the arrangement of the Expenditure which may be found necessary and proper, and may transfer items from one Department to another. Unless the books of the Audit and Treasury are kept as nearly as possible alike, the Auditor would have great difficulty in following the transfers. This.agreement, for the reasons above stated, could not well be effected for the year 1857-8. The Auditor, therefore, having satisfied himself that the Treasurer's statements were correct in every important particular, took the books of the Treasury for the final examination. For the year 1858-9 the examination was based entirely on the books of the Audit Office. The classification of the Public Expenditure adopted in the statements is that of the Estimates of the year as finally adopted by the House of Representatives ; but for determining the savings or excess, the votes as set forth in the Act of Appropriation are taken. The warrants for the Governor's signature are prepared in the Audit Office. The Auditor takes care that the service is properly classified in the warrant, and that what is in excess of the Act of Appropriation is shewn under the separate head of "Supplementary" for which a vote of the House of Representatives will be required. The Auditor's objections, if any, arc endorsed either on thu vouchers or on the warrant. The warrant is then laid before the Governor by the Coloninl Treasurer. These regulations are advantageous. They enable the Auditor to raise objections previous to payment, and secure an immediate examination of the vouchers. They also require that the Auditor should be early informed of the Financial arrangements of the Government. At the same time there is a positive understanding that the Auditor has tio power to control tho expenditure. lie can state his objections, but cannot prevent payment. The authority of the respective Minister is the order for the Auditor to place the expense in warrant for the Governor's signature. The functions of the Audit are in fact separated from those of control and issue. The Governor alone controls the Expenditure. By the Constitution Act the Governor is the conservator of the public moneys coming into the Colonial Treasury ; and none can be issued except under His Excel-

32

No. &

ON THE FINANCE ACCOUNTS OF THE COLONY.

lency's warrant. This is the check imposed by the Imperial Legislature against tlio unanthoiised issue of public moneys. No conventional arrangement between the Governor and the Ministry can relieve His Excellency of the charge which the Constitution Act imposes on the Representative of the Crown. The general principle of this control under a responsible Government is the entire separation of the guardianship of the Public Purse from the function of payment It will be seen in the Colonial Treasurer's statements that the expenditure in excess of the votes for the year 1857-8 is £1,1G5 13s. Id., and for the year 1858-9, £9,008 1 2s. 6d., to which is to be added the issue of £5,000 in part payment of the claim made by the authorities in England on account of the Postal Service between Great Britain and Australia. In reference to the irregular expenditure, the Auditor would observe that the ordinary expenditure of the Government is principally incurred under the authorisation of the Ministry. The expenditure in excess of the Grants of the General Assembly should, therefore, clearly be chargeable on the Minister from whose Department the order for incurring the expense is issued. Yet the Governor would seem to take the full responsibility of such expenditure when he issues his warrant for payment. With a view to remove this anomaly, the Auditor recommends the accompanying regulations for adoption. Until, however, the gross revenues are paid into the hands of a Receiver-General, and there is a complete separation of the offices of Receiver and Paymaster, it does not appear practicable to adopt a complete measure. In the meantime the regulations proposed would provide against the Governor's incurring an undue liability, as His Excellency's warrant would not be issued except for legally authorised expenditure. Some such provisions are necessary, unless the Legislature is prepared to abandon the principle which in Great Britain the Commons have guarded with the greatest jealousy, the public monies shall not be issued on the Crown's warrant, except in pursuance of law. In respect of supplies for the public service the Auditor finds that the materials, &«., for Barrack repairs are obtained in an irregular manner. By the regulations of the Lords of the Treasury fjr conducting the duties of the Commissariat Department, it is provided that all supplies whether for the Ordnance or other Military Departments, should be obtained, if possible, by public tender. This rule lias not been followed since the cost of repairs of Barracks was made a charge on the Revenues of the Colony. Instead of these supplies being submitted to public competition, they have been furnished almost exclusively by three parties selected by the Commanding Engineer. It is unnecessary and would be invidious to call attention to all the objections which may be urged against this irregular mode of procuring supplies. Every Government which has fallen into it, has been obliged sooner or later to abandon it, as a system prejudicial to the public interests, and offensive from the patronage it gives to a single Officer of the Government. It is sufficient to notice that it is unjust to those Merchants and tradesmen who are excluded from participating in the advantages to be obtained from the Government Expenditure ; and as regards the public purse, it deprives the Auditor of the usual means of determining whether supplies are obtained on the most reasonable terms. The issues of public money to Mr. Commissioner McLean for Land Purchases from the Natires, have been treated by the Colonial Treasurer as final payments, without waiting for Mr. McLean to produce the vouchers and explanations necessary to pass his transactions int® the Governor's warrant. This course has been considered the least objectionable that could be adopted. The purchases for which the Governor's warrant had not been obtained on the 30th of September, 18511, were about £30,000. The defalcation of Mr. 11. C. Blackmore has been transferred to the Loan account as a charge thereon. His name, therefore, no longer appears in the Deposit Accounts as a Debtor to the Treasury. The Auditor has not questioned the propriety of making this transfer, as it in no way relieves Mr. Blackmore of his obligations to the Crown. There is an awkwardness in the mode in which the statements are prepared, which calls for notice. The A-counts should be those of the Colony of New Zealand as finally made up by the Colonial Treasurer: the accounts as rendered are those of the Colonial Treasurer; —a distinction and a difference of some importance as will be seen on reference to the Accounts. For instance in the General Account Current) the Revenues of the Colony instead of being brought to the credit of the Reveuue Account are shewn as liabilities ; and on the other hand, the appropriations are exhibited as credits. That is to say the Colonial Treasurer debits himself with all receipts, and claims credit for all expenditure. The awkwardness of this arrangement is seen when any one of the accounts are stated separately for the purpose of detail. For instance, in Statement No. 5, of 1857-8, the Treasurer found it necessary to reverse the Debtor and Creditor sides of the Account, although the items continue to stand on the same side of the Account as in the General Account Current, while in Statement No. 12, of 18.58-9 the Debtor and Creditor are not reversed, but the items are. These discrepancies would be avoided by making the accounts those of the Colony ; the effect of which would be that all receipts would be brought to credit (or to the charge side of the Account/and all issues to the Debtor (or discharge side of the Account). Charles Kxigiit, Auditor. 30th July, 18G0. MEMORANDUM ON THE CONTROL AND ISSUE OP PUBLIC MONIES. After the Estimates are adopted and the Act of Appropriation passed, the Governor will issue aa authority for the distribution of the total sum amongst the several Ministers.

33

REPORT O F T II E AUDIT CO M MI T T E E

No expense on account of the Government is to be paid at the Colonial Treasury, until it ha« been approved by one of the Ministers, and until an order lias been made by one of them for the payment of it. Every order of payment issued by a Minister must have reference to a sum voted in the Estimates; and every order must come within the limits prescribed by the Appropriation Act. Every order for payment of money that is given by any of the Ministers is to be accompanied with vouchers to shew that the payment is for the purpose of discharging a Government debt regularly proved to be due. Every order for payment together with the vouchers is to be first sent to the Auditor, who will compare it with the Estimates. If the vouchers are found correct and the expense regular, the Auditor will initial the order : if not, he will state his objections on the order. The Accounts of the Cashier of the Treasury and of the Sub-Accountants will be placed in the Governor's warrant by the Auditor of Public Accounts, who will exclude all expenditure in excess of the Votes. Charles Knight, Auditor. 30th July, 18G0.

34

ESTIMATES OF THE SUPPLEMENTARY EXPENDITURE OF THE GOVERNMENT OF NEW ZEALAND, ON ACCOUNT OF THE FINANCIAL YEARS 1858-9 ™>1859-60.

2

SUPPLEMENTARY ESTIMATES OF EXPENDITURE ON ACCOUNT OF THE YEAR ENDED THE 30th JUNE, 1859. Class 2. —Legislative. £ g. d, £ «. <L General Expenses, Printing, &c, to 30th June, 1859 - 1,030 8 * Class 3.—Judicial. Expenses of Puisne Judges attending Conference at Auckland 224 17 0 Public Offices, Wellington - * 90 0 0 Total - 314 17 0 Class s.—Postal. Conveyance of Mails by Sea—lnter-Colonial Royal Mail Steam Company, and Steamer " White Swan," in excess of provision - ... 4,336 2 7 Class 6.—Militia. Stores supplied by Assistant Military Storekeeper - 121 18 9 Class 7.—Miscellaneous. Preparing Bills for the General Assembly, 1858 - - 138 5 4 Government House, Auckland, Repairs, &c, in excess of provision - - - -11750 Ditto ditto Wellington do. - - 17 3 1 Postages, in excess of provision - - - 168 7 8 Sir C. Clifford, Fees and Expenses on the honor of Knighthood being conferred on him - - -1811610 Census, in excess of provision - 1,017 17 3 .Ditto, additional - - - 371 9 0 Travelling Expenses of His Excellency the Governor to and from Southern Provinces ... 287 16 6 Ditto ditto on board 11.M.5. "Iris" to and from Bay of Islands - - -72170 2,372 17 a Total for 1858-9 - £8,176 4 8

3

SUPPLEMENTARY ESTIMATES OF EXPENDITURE ON ACCOUNT OF THE YEAR ENDED THE 30th JUNE, 1860. Class I.—Executive. Deputy Governor, C. E. Gold, from 30th November, 1859, to lGth January, 18 (J f> - - 77 9 5 Deputy Governor, T. R, Mould, from 29th February to 31st March, 1860 - - - 51 14 5 *■ 129 3 10 REGISTRAR GENERAL'S DEPARTMENT. One Clerk, additional salary at £25 per annum, from Ist January, 1860 - - - 12 10 0 Two Clerks, ditto ditto at £160 per annum, from Ist January, 1860 - - 80 0 0 92 10 0 Total - £221 13 10 Class 3.—Judicial. B.— Local. SUPREME COURT. Wellington -Rent - - 45 0 0 Canterbury —One Clerk - - - 100 0 0 Otago— Ditto, Ist December to 30th June, 1860 - 84 0 0 229 0 0 RESIDENT MAGISTRATE'S COURTS. Auckland — Extra Clerical Assistance - - - 72 10 0 Assistant Bailirt - - - 104 10 3 177 0 9 Wanganui — Resident Magistrate, additional Salary - - 50 0 0 Ditto, Forage Allowance - - 54 15 0 Bailiff - - - 53 fi 8 Travelling Expenses and Horse-hire for Interpreter - 25 0 0 183 1' 8 Wellington — Clerk, additional - - 25 0 0 Forage for Interpreter - - -12100 Extra Assistance for Bailiff - - 8.0 0 0 Contingencies, Mr, Baker's removal - 60 0 0 Rent - - 40 0 0 217 10 0 Napier — Bailiff • - - 36 10 0 Contingencies - - 40 0 0 7G 10 0 DISTRICT COURTS. Wellington, Wanganui, and Hawke's Bay — Judge - 500 0 0 Clerk, Wellington .... 200 0 0 Rent ditto - - - > 45 0 0 Contingencies ditto - » 10 0 0 Bailiff - - - - 58 15 0 Clerk, Wanganui - - 50 0 0 Contingencies ditto - - 5 0 0 Clerk, Hawke's Bay - - 50 0 0 Contingencies - - - 5 0 0 923 15 0 Collingwood — Allowance for Travelling Expenses for Resident Magistrate 25 0 0

4

Kelson — Resident Magistrate and District Judge - 100 0 0 Bailiff - - - - 150 0 0 250 0 0 JVairau — Clerk - - - - 40 0 0 Christchurh, Lyttelton, S,c, Resident Magistrate's Courts — Extra Clerical Assistance, Lyttelton - 75 0 0 Office Rent Christchurch - - 30 0 0 Bailiff - - . - 150 0 0 255 0 0 Dunedin — Bailiff - - - - 150 0 0 Contingencies - - - -150 00 300 0 0 Coroners - - - - 100 0 0 Total - £2,776 16JL1 Class 4. —Customs. B.— Local. Auckland — Chief Clerk, additional salary - - 25 0 0 Extra Clerks - - - - 230 0 0 Extra Landing Waiter - - - 132 0 0 Ditto, additional Salary - - 10 0 0 Locker and Assistant Locker - - 20 0 O Guager, Salary - - - -11393 Assistant Messenger - - - 32 14. 2 Contingencies - - - -100 00 663 3 5 Hokianga — Sub-Collector - - - 50 0 0 Travelling Expenses - - 20 0 0 70 0 0 I/onffonui —■ bub-Collector - 25 0 Wanganui — Collector, additional Salary - - - 100 0 0 Office Rent - - - - 15 0 0 Boatman - - - - 91 5 0 ' Extra ditto - - - - 10 0 0 216 5 0 Wellington — First Landing Waiter - - 25 0 0 Clerk and vVarehousekeeper - 20 0 0 45 0 o Napier — Assistant Clerk and Landing Waiter - - 130 0 0 Contingencies - - - 30 0 0 160 0 0 Lyttelton — Assistant Locker - - 55 0 0 Clerk - - - 72 0 0 Extra Allowances ... HO 0 0 Tidewaiters - - - - 140 0 0 .. 377 0 0 Dunedin — Three Extra Clerks - - - 300 0 0 Invercargill — Coastwaiter, Bluff Harbour - - 100 O 0 Clerk - - 50 0 0 150 0 0 2,006 8 5 Deducting probable Balance of Appropriation 18D9-60 - 606 8 5 Total - £1,400 0 0

5

Class 5. —Postal. A.— General. Conveyance of Mails by Land ... 400 0 0 " by Sea - - 11,000 0 0 " " Sydney and England - - 10,000 0 0 22,000 0 0 B,— Local. Nelson — Subsidy to " Tasmanian Maid/ 9 months - - 750 0 0 Hawhe's Bay, Napier — Clerk ' - - - 30 0 0 Local Postmasters - - 90 0 0 Conveyance of Mails ... 570 0 0 Contingencies - - - 80 0 0 770 0 0 Total - £23,520 0 0 Class 7. —Miscellaneous. Mr. Sewell's Expenses in England - - - 375 0 0 Postages - - - - 220 0 0 Printing and Stationery ... 500 0 0 Electoral - - - - 6,0 0 0 , 1,695 0 0 Total for the Year 1859-60 - £29,613 10 9 EECAPITULATION. Financial Year, 1858-9 - - - 8.176 4 8 « 1859-60 - - - 29,613 10 9 Totals £37,789 15 5

ESTIMATES OF THE WAYS AND MEANS, AND OF THE PROBABLE EXPENDITURE OF THE GOVERNMENT OF NEW ZEALAND, FOR THE YEAR 1860-1.

ESTIMATE o* the PROBABLE REVENUES, of NEW ZEALAND FOR THE YEAR ENDING 30th JUNE, 1861.

ORDINARY REVENUE. £ s. d. f s. d. Customs Revenue . . . 193,000 0 0 Post Office Receipts . . . 11,000 0 0 Judicial Fees and Fines . . . 12,300 0 0 Land Claims Court, Fees and Payments . . 500 0 0 Fees on Registration of Births, Deaths, and Marriages . 800 0 0 Fees on Issue of Crown Grants . . 1,500 0 0 Miscellaneous .... 500 0 0 Toial Ordinary Revenue , £219,600 0 0 TERRITORIAL REVENUE. Receipts from Sale of Crown Lands . . 220,000 0 0 Depasturing Licenses, and Assessment on Stock . 20,000 0 0 Rents, Timber Licenses, and Incidental Receipts . 1,200 0 0 Receipts under " Gold Fields Act, 1858"" . . 1,500 0 0 Total Territorial Revenue . £242,700 0 0 Total Revenues , , £462,300 0 0

ESTIMATE of the PROBABLE EXPENDITURE of the GOVERNMENT of NEW ZEALAND FOR THE YEAR ENDING 30th JUNE, 1861.

CIVIL LI ST. £ s. d, £ t . d. Governor . , 3,500 0 0 Private Secretary .... 800 0 0 ■ 3,800 0 0 Chief Justice .... 1,400 0 O Two Puisne Judges .... 2,000 0 0 3,400 0 0 Colonial Secretary .... 800 0 0 Under Secretary .... 400 0 0 Attorney-General .... 800 0 0 Assistant Law Officer . . . 400 ' 0 0 Colonial Treasurer . . . 800 0 0 Assistant Treasurer .... 400 0 0 Minister for Native Affairs . . 800 O 0 Native Secretary .... 400 0 0 4,800 0 0 Native Purposes , 7,000 0 0 Total Civil List £19,000 0 O

ESTIMATES OF THE WAYS AND MEANS

PERMANENT CHARGES. Intf.kest. Interest aud Sinking Fund under £ s. d. £ s. d. New Zealand Loan Act, 1856, on £120,000, Second Division of the Loan . . . 7,200 0 0 Interest and Sinking Fund on '£130,000 raised under New Loans, or Exchequer Bills, —G months . 3,900 0 0 11,100 0 0 Pensions Act, 1856. A. Sinclair .... 46G 13 4 Wm. Swainson . . . , 400 0 0 BG6 13 K. Land Claims Settlement Act, 1855. Commissioner - 6 months . . . 400 0 0 Clerk „ • . 125 0 0 Extra Clerk . . . 50 0 0 Contingencies .... 100 0 0 675 0 0 Martin's Annuity Act, 1858 Sir Wm. Martin . . . 333 6 0 Civil Service Superannuation Act, 1858. J. G. Johnson, late District Land Purchase' Commissioner 75 0 0 W. L. Howard, late Postmaster, Canterbury ' . 619 0 B. Woods, late Bailiff, Resident Magistrate's Court, Auckland . . 50 1 8 186 10 8 Audit Act, 1858. Auditor ■ . • " . 500 0 0 Audit Committee . . 150 O 0 650 0 0 Waste Lands Act, 1858. Secretary for Crown Lands . . . 600 0 0 Draughtsman • . . 182 10 0 Crown Grant Office—Clerks . 535 0 0 Contingencies . . • 50 0 0 1.367 10 O Public Debt Apportionment Act, 1858. New Plymouth Guarantee . . . 2,200 0 0 Native Schools Act, 1858. . . . 7,000 0 O Miscellaneous. . • • • 100 0 0 Total Permanent Charges . £24,479 0 8

4

AND PROBABLE EXPENDITURE FOR YEAR 1860-1.

APPROPRIATIONS. Class I. A— General. governor's establishment. £ s. d. £ s. d. Deputy Governor at £600 per annum . . 200 0 0 Clerk of Executive Council (also Private Secretary) . 50 0 0 Aide-de-Camp .... 200 0 0 Assistant Private Secretary . . . 250 0 0 Forage Allowance . . . 164 5 0 Messenger . . . 100 0 0 Contingencies . . . 90 0 0 1,054 5 0 COLONIAL SECRETARY'S DEPARTMENT. Chief Clerk . . . ; 350 O 0 Clerk . . . 220 0 0 Clerk . . . . 182 10 0 Extra Clerk . . . 80 0 O Clerk . . . . 200 0 0 Extra Clerical Assistance . . . 50 0 0 Messenger and Housekeeper . . 100 0 0 Contingencies . . . 100 0 0 1,282 10 O attorney-general's department. Clerk . . . 200 0 0 TLxtra Clerical Assistance . . 100 0 0 Messenger . . . 90 0 0 Contingencies . . . 50 0 0 440 0 0 COLONIAL TREASURER'S DEPARTMENT. 'Clerk and Cashier . . . 235 0 O Clerk . . . 182 10 O Extra Clerical Assistance . . 100 0 0 Contingencies . . . 50 0 0 567 10 0 NATIVE MINISTER'S DEPARTMENT. Clerk and Interpreter .... 200 0 G Assistant Native Secretary aud Clerks . . 500 0 0 .Messenger . . . 80 0 0 780 0 0 Total Class 1. £4,124 5 0 Class 11. -A — Getieral. LEGISLATIVE COUNCIL. Speaker .... 300 0 0 Clerk . . . 1-50 0 0 Messenger . . . 50 0 O 500 0 0 HOUSE 01' REPRESENTATIVES. Speaker, (inclusive of Travelling Allowance) . . 100 0 0 Chairman of Committees . . . 200 0 0 Clerk . . . . 350 0 0 C'erk Assistant . .. . . 2(10 0 .8

5

ESTIMATES OF THE WAYS AND MEANS

£ s. d. £ b. a. Sergeant-at-Arms .... 200 0 0 Messengers . . . 100 0 0 1,450 0 G General Expenses— Passages of Members of both Houses . . 600 0 0 Clerk of the Assembly and Librarian (also Clerk of the House of Eepresentatives) . . 50 0 0 Expenses of Members of both Houses (calculated for a session of 90 days) . . . 2,700 0 0 Housekeeper and Messenger . . . Nil. Library . . . 100 0 0 Extra Clerical Assistance . . . 303 0 0 Printing, Stationery, and Contingencies . . 2,000 0 0 5,750 0 O Total Legislative £7.700 0 0 auditor's department. ' Chief Clerk . . . . 235 0 0 Clerk . . . . 182 10 o Clerical Assistance . . . 160 0 0 Contingencies . . . 10 0 0 Total Audit £587 10 O ELECTORAL OFFICERS. B.— Local. Auckland — Registration and Returning Officer . 100 0 0 Revising Officer .... 100 0 0 Bay of Islands — Registration and Returning Officer . 25 0 0 Wangarei — Registration and Returning Officer . . 25 0 0 Southern Division and Pensioner Settlements — Registration and Returning Officer . 75 0 0 325 0 0 New Plymouth, Omata, and Bell Districts — Registration and Returning Officer . 50 0 0 Revising Officer . . . 25 0 0 75 0 O Wellington — Registration and Returning Officer . 100 0 0 Revising Officer . . . 75 0 0 Wanganui — Registration and Returning Officer . . 25 0 0 Wairarapa — Registration and Returning Officer . 25 0 0 225 0 0 Napier — Registration and Returning Officer . 50 0 0 Revising Officer . . . 25 0 0 75 0 0 Nelson — Registration and Returning Officer . 75 0 0 Revising Officer . . . 50 0 0 Motueha — Registration and Returning Officer . 75 0 0 200 0 0 Wairau (Marlborovgh) — Registration and Returning Officer . 25 0 0 Revising Officer . . . 25 0 0 1 50 0 0 Christchurch — Registration and Returning Officer . 50 0 0 Revising Officer . . . 100 0 0 Lyttelton — Registration and Returning Officer , 50 0 0 Aharoa — Registration and Returning Officer . 25 0 0

Nelson —

6

AND PROBABLE EXPENDITURE FOR YEAR, 1860-1.

_ . £ s. d. £ s. d. Cheviot — Registration and Returning Officer . 25 0 0 250 0 0 Dunedin — Registration and Returning Officer . . 50 0 0 Revising Officer . . . 100 0 0 lnvercurgill — Registration and Returning Officer . 25 0 0 175 0 0 i>375 0 0 Expenses of Elections . . . 1,500 0 0 Printing and Contingencies . . . 500 0 0 2,000 0 0 Total Electoral £3,375 0 0 Total Class 11. £11,662 10 0 Class in. A.— General. SUPREME COURT. Travelling Expenses of Judges on Circuit . . 300 0 0 300 0 0 B.— Local. SUPREME COURT. Auckland — Registrar .... 400 0 0 Sheriff (without Fees) . . 150 0 0 Allowance for clerical assistance . 75 0 0 Clerk to Registrar . . 150 0 o Crier. . . . 100 0 0 Contingencies . . • 50 0 0 925 0 0 Nero Plymouth — Registrar . . . 50 0 0 Sheriff (Fees) .... Contingencies . . . 20 O 0 70 0 0 Wellington — Registrar .... 400 0 0 Sheriff (Fees) .... Clerk to Registrar. • . 150 0 0 Crier and Messenger . . . 100 0 0 Mr. Spier's Claim . . . 50 0 0 Rent of Court from Hospital Trustees . 45 0 0 Contingencies .... 100 0 0 845 0 0 Nelson — Registrar . . . 100 0 0 Sheriff (Fees) .... Contingencies . . . 50 O 0 150 0 0 Canterbury — Registrar .... 200 0 0 Sheriff .... Clerk . . ~ . 150 0 0 Contingencies . . . 100 0 0 450 0 0 Dunedin — Registrar . . . 100 0 0 Sheriff .... 100 0 0 Clerk . . . . 150 0 0 Contingencies . . . 25 0 0 375 0 0 Total Supreme Court £3,115 0 O

7

ESTIMATES OF THE WAYS AND MEANS

£ s. d. £ s. d. DISTRICT COURTS. Auckland — Judge . . . 100 0 0 Clerk . . . 100 0 C Bailiff . . 120 0 0 320 0 0 New Pit/mouth — Judge . . . 125 0 0 Clerk . . . 50 0 0 175 0 0 Wellington — Judge . . . 200 0 0 Clerk . . . . 200 0 0 Bailiff . . . 75 0 0 Kent of Court from Hospital Trustees . 45 0 0 520 0 0 Wanganui — Judge, including travelling expenses . . 100 0 0 Clerk . . . 50 0 0 Bailiff . . . 40 0 0 190 0 0 Napier — Judge, including travelling expenses . . 100 0 0 Clerk . . . 75 0 0 Bailiff . . . 36 10 0 211 10 0 Nelson — Judge .... 300 0 0 Clerk . . . 100 0 0 Bailiff . . . 75 0 0 475 0 0 Dunedin — Judge . . . 200 0 0 Clerk . . . . 100 0 0 Clerk . . . 50 0 0 Bailiff . . . 75 0 0 Contingencies . - . 100 0 0 525 0 0 Total District Courts £2,416 10 0 RESIDENT MAGISTRATES' COURTS. Auckland — Resident Magistrate . . . 500 0 0 Chief Clerk . . . . 100 0 0 Second Clerk . . . 250 0 0 Third Clerk . . . . 200 0 0 Interpreter . . . 25 0 0 Bailiff . . . . 150 0 0 Extra Clerical Assistance . , 125 0 0 Fittings for New Court House . . 50 0 0 Contingencies . . . 60 0 0 1,460 0 0 Onekunga — Resident Magistrate . . 75 0 0 Clerk . . . 75 0 0 Contingencies . . . 20 0 0 170 0 0 Howick — Resident Magistrate . . 75 0 0 C'lerfe . . . 75 0 0 Rent of Court House . . .3000 Contingencies . . . 10 0 0 170 0 0 Papakura — Resident Magistrate . . 7» 0 0 Clerk . . . 75 0 0 Contingencies . . . 20 0 0 170 0 0

8

AND PROBABLE EXPENDITURE FOR YEAR 1860-1

£ s. d. £ 8. d. Waiuku — Resident Magistrate , . 75 0 0 Clerk . . . 75 0 0 Kent of Office . . . 10 0 0 Interpreter . . . 10 0 0 Contingencies . . . 10 0 0 180 0 0 JVangarei — Resident Magistrate . . 150 0 0 Clerk . . . 50 0 0 Hire of Court and other expenses incident to holding an additional Court , . 20 0 0 Contingencies . . . 20 0 0 240 0 0 Russell — Resident Magistrate . . . 250 0 0 Interpreter . . . 10 0 0 Contingencies . . . 20 0 0 280 0 0 Mongonui — Resident Magistrate . . 175 0 0 Clerk . . , 150 0 0 Interpreter . . . 100 0 0 Contingencies . . - 25 0 0 450 0 0 Raglan — Resident Magistrate . . . 200 0 0 Rent of Office . . . . 12 0 0 Interpreter . . . 10 0 0 Contingencies . . . 10 0 0 232 0 0 New Plymouth — Resident Magistrate . . . 200 0 0 Clerk . . . 100 0 0 Contingencies . * - 25 0 0 375 0 0 Wanganui — Resident Magistrate . , . 200 0 0 Clerk and Interpreter . . 150 0 0 Bailiff . . . 40 0 0 Forage (at 3s. per diem) . . 54 15 0 Travelling and Horse-hire of Interpreter . .2500 Rent of Office . . . 30 0 0 Contingencies . . - 20 0 0 519 15 0 Wellington — Resident Magistrate . . . 400 0 0 Forage for one horse . . 54 15 0 Clerk . . . . 200 0 0 Clerk and Interpreter . . 150 0 0 Allowance for Horse-hire . . 25 0 0 Extra Clerical Assistance . . , 100 0 0 Bailiff . . . 75 0 0 Rent of Court and Offices . . 40 0 0 Ditto at the Hutt . . 20 0 0 Arrears at ditto . . 30 0 0 Contingencies . . 30 0 0 1,124 15 0 Napier — Resident Magistrate . . . 200 0 0 Clerk . . . , 150 0 0 Contingencies . - • 25 0 0 375 0 0 Collingwood — Resident Magistrate . . . 200 0 0 Clerk . . . 50 0 0 Contingencies . • . 30 0 0 . 280 0 0

9

ESTIMATES OF THE WAYS AND MEANS

£ s. d £ s- <L iVWson— Resident Magistrate . . 300 0 0 Clerk - . . . 100 0 0 Extra Clerical Assistane . . 75 0 0 Bailiff . . . 75 0 0 Clerk at Richmond . . 30 0 0 Contingencies . . . 100 0 0 . 680 0 0 JVairau — Resident Magistrate . . . 200 0 0 Clerk . . .. . 150 0 0 Contingencies . . 25 0 0 350 0 0 Christchurch and Kaiapoi — Resident Magistrate . . . 400 0 0 Forage for one horse . . 54 15 O Clerk at Christchurch . . 150 0 0 Extra Clerical Assistance . . 75 0 O Bailiff at Christchurch . . 150 0 0 Clerk at Kaiapoi . . 75 0 0 Interpreter to the above Courts . 50 0 0 Rent of Office at Christchurch . . 82 0 0 Printing and Advertising for Resident Magistrate's Court 100 0 0 Fittings for Office . . 25 0 0 Contingencies .... 100 0 0 1,261 15 9 LyUelton — Resident Magistrate . . . 30© 0 0 Clerk . . . . 150 0 0 Contingencies . . 50 0 0 500 0 0 Akaroa — Resident Magistrate . . 200 0 0 Contingencies . . 25 0 0 225 0 0 Timaru — Resident Magistrate . . 150 0 0 Contingencies . . . 20 0 0 ITO 0 0 Dunedin — Resident Magistrate . . 200 0 0 Clerk to the Bench . . 100 0 0 Clerk . . . 50 0 0 Bailiff . . . 75 0 0 Rent of Mechanics' Institute as a Court House (past period) 50 0 0 Contingencies . . . 50 0 0 525 0 0 Invercargill and Riverton — Resident Magistrate . . . 250 0 0 Contingencies . . . 20 0 0 270 0 0 Total Resident Magistrates' Courts £10,008 5 O Criminal Prosecutions . . . 300 0 0 PETTY SESSIONS , COURTS. Expenses of Courts . 300 0 0 CORONERS, ETC. Fees and Expenses oh Inquests . . . 300 0 0 Fees to Medical witnesses under " Lunatic Ordinance Amendment Act, 1858 . . 200 0 0 1,100 0 0 Total Class 111. £16,639 15 0

10

AND PROBABLE EXPENDITURE FOR YEAR 1860-1.

£ s. d. £ s. d. Class IV. REGISTRAR OP LAND AND DEEDS DEPARTMENT. A. — General. Registrar-General of Land . . . 350 0 0 Clerk . . . 100 0 0 Contingencies . . . 100 0 0 550 0 0 registrar-general's department. Registrar General .... 400 0 0 Clerk . . . 200 0 0 Clerk .... 160 0 0 Contingencies . , . 10 0 0 770 0 0 B.— Local. District Registrars of Births, Deaths, and Marriages (paid byfees of office), . . . 600 0 0 Total Class IV. £1,920 0 0 Class V. A.— General — Commissioner of Customs . . . Clerk . . . . . 150 0 0 Contingencies , . . 25 0 0 175 0 0 Chatham Islands — Collector . . . 300 0 0 Three Preventive Officers . . 150 0 0 Contingencies . . . .500 B.— Local— 455 0 0 Auckland — Collector and Registrar of Shipping . . 500 0 0 Chief Clerk and Warehouse Keeper . . 250 0 0 Second Clerk . . . . 175 0 0 Third Clerk . . . . 150 0 0 Two Extra Clerks, each at £109 10s. . .219 0 0 Landing Surveyor, and First Landing Waiter . 300 0 0 Second Landing Waiter . . . 175 0 0 Landing Waiter at Onehunga . . 175 0 0 Two Extra Landing Waiters at £132 and £109 10s. . 241 10 0 First Locker . . . 160 0 0 Second Locker . . . 120 0 0 Guager . . . 120 0 0 First Tidewaiter . . . 110 0 0 Second „ . . . 109 10 0 Third „ . . . 109 10 O Messenger . . . 91 5 0 Assistant Messenger . . 78 0 0 Weigher and Queen's Warehousekceper . . 100 7 6 Two Weighers at ss. each per diem . . 182 10 0 Boarding Officer and Searcher . . . 125 0 0 Coxswain . . . 100 7 6 Three Boatmen, ss. each per diem . . 278 15 0 Compensation to Sub-Collector, Kawhia, for loss, and cost of his removal to Raglan and Onehunga . 50 0 0 Contingencies . . . 200 0 0 4.115 15 0 Bussell — Sub-Collector . . . 250 0 0 Clerk . . . . 150 0 0 Two Boatmen . . . . 182 0 0 Contingencies . . . . 25 0 0 i 607 0 0 Mongonui — ' Sub-Collector . . . 175 0 0 Clerical Assistance . . 80 0 0 One Boatman . . . 35 0 0 Contingencies . . . 20 0 0 310 0 0

11

ESTIMATES OF THE WAYS AND MEANS

Hokianga — £ s. d. £ a. d. Sub-Collector . . . 50 0 0 Contingencies and travelling expenses . 20 0 0 70 0 0 Wangarei and Kaipara — Sub-Collector . . . . 100 0 0 Clerk . . . 50 0 0 One Boatman and one Policeman . . 182 10 0 Contingencies and travelling expenses . 50 0 0 6 382 10 0 Raglan — Sub-Collector . . 50 0 0 Boatman and Contingencies . . 100 0 0 150 0 0 New Plymouth — Collector . . • . 250 0 0 Landing Waiter and Warehousekeeper . 150 0 0 Additional allowance to Officers 10 per cent, each, temporary . . . 45 0 0 Occasional assistance . . . 100 0 0 Office Rent . . . 20 0 0 Contingencies .... 100 0 0 665 0 0 Wanganui — Collector . , . . 250 0 0 Clerk . . . 70 0 0 Boatman, including Tidewaiter, Messenger, &c. . 91 5 0 Rent of Office . . . 45 0 0 Contingencies . . . 30 0 0 486 5 0 Wellington — Collector and Registrar of Shipping . . 500 0 0 Collector's Clerk and Accountant . . 250 0 0 Second Clerk . . . . 160 0 0 Landing Surveyor and First Landing Waiter . 275 0 0 Second Landing Waiter . . . 150 0 0 Assistant ditto . . . 140 0 0 Weigher and Guager . . . 110 0 0 Coxswain . . .' . 100 7 6 Boatman . . • . 82 2 6 Warehousekeeper and First Clerk . 200 0 0 First Locker . . . . 140 0 0 Second Locker . . . HO 0 0 Third Ditto . . . . 110 0 0 Tidewaiters . . . 220 0 0 Extra Clerical Assistance . . 120 0 0 Rent of Office . . . . 150 0 0 Contingencies . . 60 0 0 2,877 10 0 Napier — Collector . . . . 250 0 0 Clerk • ■ • . 120 0 0 Landing Waiter and Assistant Clerk . 150 0 0 Contingencies . . • 45 0 0 Tidewaiters . . . 40 0 0 605 0 0 Collingwood — Sub-Collector . . . . 200 0 0 Ditto Extra Allowance Temporary . 20 0 0 Coastwaiter . . . 100 0 0 Ditto Extra Allowance Temporary . . 10 0 0 Contingencies . • . 20 0 O 350 0 0 Nelson — Collector . . . . 400 0 0 Landing Waiter . . . . 200 0 0 Second Ditto and First Boarding Officer . . 130 0 0 Clerk and Warehousekeeper . • 200 0 0 Second Clerk . • ' . . 130 0 0 Locker . . . . 130 0 0

12

AND PROBABLE EXPENDITUE FOR YEAR 1860-1.

£ s. d. £ s. d. Tidewaiters . . . 100 0 0 Boatmen (also Weighers and Warehousemen) . 232 17 6 Contingencies .... 100 0 0 1,622 17 6 Wairau — Sub-Collector . . . . 100 0 0 Clerk . . . 80 0 0 Coastwaiter . . . 120 0 0 Contingencies . . . 25 0 0 325 0 0 Lyttelton — Collector and Registrar of Shipping . . 4QO 0 0 First Landing Waiter . . 250 0 0 First Clerk and Warehousekeeper . . 200 O 0 Second Landing Waiter . . .17500 Second Clerk . . . 160 ) 0 Nine months salary to Locker at Christchurch Quay . 120 0 0 First Locker . . . . 150 0 O Second Locker . . . 140 0 0 Third Clerk, on probation . . 140 0 0 Boarding Officer, Weigher, aad Guager . . 135 0 0 Lodging allowance to Officers . . . 178 0 0 Extra Clerical assistance . . 50 0 0 Tidewaiters .... 400 0 0 Kent of Custom House . . 90 0 0 Boatmen . . . . 200 15 0 Contingencies .... 185 7 0 2,974 2 O Akaroa — Sub-Collector . . . . 200 0 0 Contingencies . . « . 120 0 0 b 320 0 0 Dunedin — Collector and Registrar of Shipping . . 400 0 0 Landing Surveyor and First Landing Waiter . 250 0 0 Third Laudin"- Waiter and Locker . . 130 0 0 First Clerk . . . . 150 0 0 Second Clerk . . . . 120 0 0 Second Landing Waiter at Port Chalmers . . 175 0 0 Tile Surveyor . . . , 100 6 0 Tidewaiters . • . 100 0 0 Six month* salary of a Locker , . . G5 0 0 Six do. do. from Ist January, 1861, of a Coastwaiter at Oamaru . • . CO 0 0 Messenger . • • . 20 0 0 Boatmen . . . . 250 0 0 For Purchase of Boat . . . GO 0 0 Contingencies . . . I>9Bo 0 0 Invercargill — Sub-Collector . . . . 200 0 0 Clerk . . . . 50 0 0 Coastwaiter at Bluff Harbour . . . 100 0 0 Coastwaiter at Jacob's River . . . 100 Boa'thire and Contingencies . . . 50 0 0 Riverton — Sub-Collector . . . . 100 0 0 Clerk . - • -100 0 0 Boathire and Contingencies . > • M " v Total Class V. . £19,220 19 6

13

ESTIMATES OF THE WAYS AND MEANS

£ s. d. £ s. d. Class VI. A.— General. Clerk to Postmaster-General , . . 182 10 0 Clerk for sorting English Mails . . 200 0 0 Conveyance of Mails by Land . . . 3,304 0 0 Ditto ditto by Sea . . 15,000 0 0 Colonial Proportion of Subsidy to Main Line . . 5,000 0 0 23,686 10 0 B.— Local. Auckland — Postmaster, Auckland . . 300 0 0 Clerk . . . . 250 0 0 Clerk . . - . 190 0 0 Clerk . . . 180 0 0 Supernumerary Clerks i 180 0 0 Letter Carriers .... 200 0 0 Messenger . . . 90 0 0 Postmasters in Country Districts and at Out-Ports, and Conveyance of Mails between Post Offices within the Province of Auckland . . . 1,92S 0 0 Gratuities to Masters of Vessels, and Contingencies, including Cartage of Mails, Boat-hire, Payments to Ferrymen, Rations to Mail-Carriers, Advertising Lists of Letters, Stationery and Printed Forms, Candles, Fuel, &c. . . . . 3( 0 0 0 2,915 0 0 New Plymouth — Postmaster . . . 150 0 0 Postmasters in Country Districts . 20 0 0 Contingencies, including Office Rent . 110 0 0 280 0 0 Hankes' Bay — Postmaster, Napier . , 180 0 0 Clerical Assistance , . 50 0 0 Postmasters in Country Districts, and at Out-Ports, and Conveyance of Mails between Post Offices within the Province of Hawkes' Bay . . 650 0 0 Building- Post Office at Napier . . . 250 0 0 Contingencies, including Printing and Stationery, &c. . 110 0 0 1,240 0 0 Wellington — Postmaster, Wellington . . 350 0 0 Clerk . . . . 200 0 0 Clerk . . . 160 0 0 Messenger . . •. 120 0 0 Clerk, VVanganui . . 60 0 0 Postmasters in Country Districts, and at Out Ports, and Conveyance of Mails between Post Offices within the Province of Wellington . . . 490 0 0 Gratuities to Masters of Vessels, and Contingencies, including Office Rent, &c. . . . 300 0 0 1,680 0 0 Nelson and Marlborough — Postmaster, Nelson . . . 275 0 0 Clerk . . 100 0 0 Messenger . . . 100 0 0 Clerk, Blenheim . . 40 0 0 Postmasters in Country Districts and at Out-Ports; and Conveyance of Mails between Post Offices within tlie Provinces of Nelson and Marlborough . 505 0 0 Gratuities to Masters of Vessels, and Contingencies, including Office Reut . . 250 0 0 Cartage of Mails to and from Nelson Haven . 112 0 0 1,382 0 0 Canterbury — Postmaster, Lyttelton . . 275 0 0 Clerk, „ • . . . 150 0 0 Increased Post Office accommodation, Lyttelton . 100 0 0 Postmaster, Christchurch . . . 250 0 0

14

AND PROBABLE EXPENDITURE FOR YEAR 1860-1.

£ s. d. £ s. d. Clerk , 140 « 0 Postmasters in Country Districts, and at Out-Ports, and Conveyance of Mails between Post Offices within the Province of Canterbury . . 870 0 0 Gratuities to Masters of Vessels, and Contingencies, including Rent of Christehurch Office, Boatmen, &c. 230 0 0 2,015 0 0 Otago — Postmaster, Dunedin .. . . 225 0 0 Clerk . . 80 0 0 Messenger . . 100 0 0 Postmasters in Country Districts and at Out-Ports, and conveyance of Mails between Post Offices within the Province of Otago . . . 800 0 0 •Gratuities to Masters of Vessels, and Contingencies, including Office rent Dunedin, Conveyance of Port Chalmers Mails, &c. . . 210 0 0 1,415 0 0 Total Class VI. . £34,613 10 j> Class VII. MILITIA AND VOLUNTEERS. Deputy Adjutant General . . 219 0 0 Forage . . . 54 15 0 Clerk ..... 182 10 0 Staff Sergeant Major and Clerk . . .109 10 0 „ Corporal . . . . 54 15 0 „ Bugler . . . 45 12 6 Contingencies . . . 40 0 0 706 2 6 8 Adjutants ...... 1,168 0 0 Forage Allowances .... 438 0 0 8 Surgeons . . . 320 0 0 -8 Staff Sergeants .... 584 0 0 8 „ Corporals . . . . 438 0 0 8 „ Buglers .. . 365 0 0 Repairs of Arms . . . . 200 0 0 Ammunition .... 1,000 0 0 Targets and Repairs, and Cartage ot do. . 50 0 0 Freight of Stores . . . 200 0 0 Printing and Advertising . .. . 100 0 0 Office Kent .... 250 0 0 Contingencies ... . 500 0 0 5,613 0 0 Total Class VII. .. £6,319 2 C Class VIII. Salaries of Native Chiefs (to be designated by the Governor in Council) .... 1,000 0 0 Total Class VIII. . £1,000 0 0 Class IX. " A.— General. Inspector of Public Works and Contingencies . . 300 0 0 Clerical Assistance, Travelling Expenses and Contingencies . 55 12 0 355 12 0 Government House and Domain, Auckland, Insurance . 120 0 0 „ Wages, Repairs, and Contingencies . 580 0 0 Government House and Domain, Wellington, Wages, Repairs, and Contingencies . . . 400 0 C 1,100 0 0

15

ESTIMATE OF WAYS AND MEANS, &c. FOR 1860-1.

£ s. el. £ E. d. Colonial Agent . . i 600 0 0 Pensions —A. Brown . . . 36 10 0 E. Powell . . . 18 5 0 Eight per cent. Debentures issued at Wellington . . 294 0 0 Postages in Public Service . . . 650 0 0 Office Kent . . . C5O 0 0 Printing and Stationery . . . 2,000 0 O Gratuity to Dr. Hooker . . 200 0 0 Widow of late Acting Chief Justice Stephen . . 500 0 0 " Buffalo" Seamen . . . . 300 0 0 Prizes for best Rifle Shots . . . 300 0 0 General Contingencies and unforeseen Expenses . . 1,000 0 0 6,548 15 O B. — Local. New Buildings and Works — Auckland—Contribution to cost of forming Roadway near the Custom House Eeserve . . 100 0 0 Mongonui New Custom House . 162 0 0 Nelson do. . . 400 0 0 Lyttelton, preparing site for do. and additions to present offices . . . 500 0 0 Dunedin New Custom House and Post Office . 500 0 0 Eiverton New Custom House . . . 200 0 0 . 1,862 0 0 Totsd Class IX. . £9,866 7 0

RECAPITULATION. £ s. d. Class I. ... 4,124 5 0 H. 11,GG2 10 0 111. . . . 16,039 15 0 IV. ... 1,920 0 0 V. ... 19,220 19 6 VI. • . . 34,613 10 0 VII. . . . 6,319 2 C VIII. . . . 1,000 0 O IX. ... 9,866 7 0 Grand Total . £105,366 9 0

16

ESTIMATES OF EXPENDITURE FOR THE LAND PURCHASE DEPARTMENT FOB THE YEAR 1860-61.

LAND PURCHASE DEPARTMENT. ESTIMATE OF THE PROBABLE SUMS REQUIRED FOR LAND PURCHASING OPERATIONS IN THE NORTHERN ISLAND (INCLUDING SURVEYS) DURING THE YEAR 1860-61. Province of Auckland — £ s. d. £ s. d. Bay of Islands 4,000 0 0 Whangarei and Kaipara 6,870 0 0 Thames and Piako 3,500 0 0 Coromandel 2,000 0 0 16,370 0 0 Province op Wellington 10,000 0 0 Pkovince of Hawke's Bay 8,000 0 0 Total ... £34,370 0 0

ESTIMATES FOR THE YEAR 1860-61. General Charges, — £ s. d. Chief Commissioner ... ... ... ... ... ... ... ... 400 0 0 Accountant and Clerk 200 0 0 First Clerk 200 0 0 Interpreter 250 0 O Extra Interpreter 100 0 0 Clerk and Messenger 91 5 0 District Commissioners, — Bay of Islands 350 0 0 Whangarei and Kaipara ... ... ... ... 350 0 0 Thames 300 0 0 New Plymouth 250 0 0 Napier 300 0 0 Wellington 300 0 0 Agent at Coromandel 100 0 0 Surveyors, — Surveyor (attached to Department at Auckland)... ... ... 300 0 0 Assistant Surveyor (Kaipara District) ... ... ... ... ... ... 250 0 0 Surveyor at Wellington r ... 300 0 0 Total ... £4,041 5 0