REPORT OF THE AUDIT COMMITTEE OF 1861.

Appendix to the Journals of the House of Representatives, 1861 Session I, B-01a

B—No. lα.

REPORT OF THE AUDIT COMMITTEE OF 1861.

CERTIFICATE OF QUIETUS.

I certify that the Colonial Treasurer's Statement of Accounts for the financial year ended 30th June, 18S9, as submitted to and examined by the Audit Committee appointed in accordance with the provisions of ths Audit Act, 1858, is correct; reserving the items referred to in the Report and Appendices of the Audit Committee. CHARLES KNIGHT, Auditor of Public Accounts, 6th September, 18*1. D. MONRO, Speaker, 6th September, 1861.

Extracts from the Journals of the House of Representatives. Thursday, the sth day of September, 1861. Resolved, — , " That Mr. Speaker do direct the Auditor of Public Accounts to furnish a Certificate of the correctness of the " Colonial Treasurer's Statement of Accounts for the financial year ended June 30th, 1860, reserving the items " referred to in the Report and Appendices of the Audit Committee." Friday, the 6th day of September, 1861. Resolved, — " That Mr. Speaker be authorised to countersign the Certificate oi Quietus to the Colonial Treasurer." True Extracts. P. E. CAMPBELL, Clerk of House of Representati-rsa,

B—No. Iα

The first step taken by the Audit Committee appointed for this year was to peruse the report of their predecessors. They expected to find there a guide to direct their own investigations; and they also recognised the importance of endeavouring to constitute the enquiries of these .audit Committees into a continuing work : in other words, to secure a result from past labours, by ascertaining whether the recommendations of the previous Report had been prostermitted, or been carried out into actual practice. It was obvious, on the perusal of the Report in question, that the enquiry of the preceding Audit Committee, referring as it did to the accounts of two years' standing, necessarily involved it in the examination of a voluminous mass of minute details, from the intricacies of which, nothing but the patient and accurate investigation which distinguishes that Report, could have elicited any definite result. The present Committee, however, whose examination is only supposed to embrace a period of twelve months, were thereby in a measure relieved from such pressure, and recollecting that the accounts submitted to them had already been subjected to the minute scrutiny of the Auditor of Public Accounts, they deemed it to be their duty, not so much to audit the accounts (in the strict and detailed sense of the term) as to test whether they had been properly audited and set forth. Whikt, therefore, as will be seen on reference to Appendix Number 1., they have not failed to examine carefully a number of details and vouchers, the Committee have further found leisure to review the construction and general character of the accounts submitted to them, as a whole. In common with the previous Audit Committee, this Committee also " found the accounts on first " inspection rather obscure ;" and although they are ready to admit, in the words of the former Report, that a " further investigation removed much of the apparent complexity," yet they are at the same time bound to remark that the construction and arrangement of the accounts is so complicated, that the publication of thtm can afford but lit tie information to the ordinary public, and that the accounts themselves can scarcely be comprehended by any but professional accountants: this Committee entirely concur in the opinion expressed by the former Committee, viz., " that every endeavour should be made " to present the accounts of the Colony in a shape perfectly intelligible to the public." The Commhtee has bestowed a good deal of pains in endeavouring to trace the causes of thia complication. A main defect consists apparently in what may be termed the interlacing of accounts and overlapping of periods. For instance, the accounts ostensibly submitted to examination are the accounts for the financial year 1859-60 (commencing Ist July, 1859, and ending 30th June, 1860); and yet there is partially submitted for examination an additional three months, ending 30th September, 3860; whilst there is, on the other hand, a quarterly period, commencing on Ist July, 1859, and ending 30th September, 1859, which, although apparently submitted, is yet practically withdrawn from their audit, inasmuch as that particular quarter has actually been reported on already by their predecessors. Three momhs' accounts of each year are thus allowed to fall in some measure between two stools. The Committee are of opinion that the preferable course would be to leave undivided to each successive Committee the responsibility of auditing distinct financial periods. The statements of the Receipts and Expenditure of the Ordinary Revenue for the financial year ended 30th June, 1860 (pp. 4 and 5 of the published accounts) were pointed out by the Auditor of Public Accounts as the accounts to be audited. Now these statements themselves are definite, contain no overlapping financial periods, and are sufficiently clear and intelligible; but in testing and comparing these statements with the "General Account Current of Transactions from Ist October, 1859, to 31st October, 1&60," (pp. 2 and 3), and also with " the Balance Sheet of the General Government of New " Zealand on the 30th September, 1860" (pp. 26 and 27), it is obvious that the several accounts interlace, that they do not refer to the same periods, and are not therefore in all particulars mutually supporting statements, as, it is submitted, they should be. The Committee lay great stress on this point ; and the Audit Act of 1858, in the Bth clause, lays down very explicit directions to the same effect, vjz., "that the receipts and disbursements of " different financial periods shall be distinctly separated from each other," (a direction attended to in pp. 4 and 5, but not in other of the published accounts) ; and they regard this as an axiom, viz., that unless accounts are absolutely sad peremptorily arrested within given periods, no effectual audit can take place. The Committee have accordingly attempted to introduce improvements in these particulars, and so to arrange the published statements, as to constitute them mutually supporting, and render them more intelligible to the general public. A comparison of the finance accounts, (as presented this Session to the House of Representatives,) with Appendix (No. II.,) will shew the result of their labours in this particular. The Committee are aware that the statements, as thus rearranged, are susceptible of further improvement ; but they entertain the belief that they have indicated the direction of improvement, and they very respectfully invite the attention of the Colonial Treasurer to the subject. If it be insisted however that the accounts presented to the Committee for examination, are not to be limited to the 30th June, 1860 ; but, are to be taken to extend to three months beyond, viz,, to the 30th September, 1860, it is still obvious, that under this the most favorable aspect of the case, the researches of the Audit Committee are restricted to accounts nearly twelve months old, and are therefore far in arrear of the financial transactions of the Colony existing at the date of Audit; thus appertaining rather to the history of the past, than affecting the actual condition of the present. It cannot

EEPOET OF THE AUDIT COMMITTEE ON THE FINANCE ACCOUNTS OF THE COLONY.

B—No. lα,

REPORT OF THE AUDIT COMMITTEE

4

be denied, that such an arrangement deprives the examination and report of these Committees of much of their interest and utility. The accounts in fact are stale ; and although favorable to the indulgence of a taste for research, are not so well calculated to elicit the precise and effective information required by practical men of business. The Committee have given this question their attentive consideration ; and, although they recognise the existence of certain difficulties in the way, yet they explicitly state their own opinion to be, that the accounts presented to the Audit Committee each year couid and should be brought up to at least within three months of the commencement of each Session ; at any rate, the information they have specially sought for on the subject, justifies them in stating, that there would be no practical difficulty whatever in presenting to the Audit Committee of each year the accounts of the Colony prepared up to within six mouths of the commencement of the Session in which such Committee might be appointed. The adoption of either proposal would, it is submitted, be a decided improvement. For the financial information ascertained by the Audit Committee would thus constitute news, and afford an approximation to the actual condition of the finances at the date of bringing up the Report. Whereas under the present system, it is quite possible that the financial position of the Colony (so far as disclosed in the accounts presented to the Committee and reported on by them) may be entirely satisfactory ; and yet at the very date of such satisfactory report, the actual cotidition of the Colony may be defaclo considerably embarrasssed. Another advantage incident to such an arrangement (and not an inconsiderable one) would be the means of check which would thereby be placed in the hands of the House upon the financial statements of the Treasurer. These periodical statements, as hitherto made, imply a peculiar faith, which the English mind (sceptical in money matters) does not willingly concede. If known to be made subject to an independent surveillance in pan materia, these financial statements would have a weight with the country they now neither possess nor are entitled to. As to whether, if the suggestion now made should be adopted, it would become necessary to introduce a slight amendment into the Audit Act of 1858, the Committee only venture upon an opinion with diffidence. But it has occurred to them that, in such a case, the Bth Section of the Act would require some attention so as to extend the meaning of the term " financial period." Confining themselves then within the limits of the financial period referred to them, and without any desire to enter upon debateable ground, the Committee are bound to take notice of the irregularities that were committed with regard to the control of the public money during that period. The practice they understand to have been simply this, viz : the Colonial Treasurer causes to be paid over from time to time to the Account of the Assistant Treasurer at the Bank, sums of money so as not to exceed in the whole at any one time the amount of £5,000; out of funds thus provided, the AssistantTreasurer is authorized to make payments upon the order of either of the Ministers: provided no single payment exceeds the amount of £2,000. The Assistant Treasurer and Cashier (who checks the Bank pass-book) give bond, the former in £2,000, the latter in £1,000. Subject to this security, and to the above limitation of amount, the Assistant Treasurer disburses the "■ petty cash" as it may be termed. AH sums above £2,000 are paid by the Colonial Treasurer himself. The vouchers for sums so disbursed by the Treasurer and Assistant Treasurer respectively, are from time to time collected together, and, subject to the previous queries of the Auditor of Public Accounts, put into warrant for the Governor's signature, after the money has been actually paid away. A compendious practice, saving much inconvenience and trouble, but one that effectually deprives the Governor of the Colony of that comptrolling power over the issue of public money, which is specially vested in him by the Constitution Act. It is difficult to conceive how such a practice can have arisen. It is submitted that no recognition of such a system can be gathered from the Eeport of the last Audit Committee. Particular reference is indeed made, in the concluding paragraphs of that Report, to the subject of expenditure unauthorized by the Legislature, and afterwards covered by a Governor's Warrant; but the whole tenor of those paragraphs is condemnatory of the proceedings of incurring unauthorized Expenditure at all ; and certainly cannot be regarded as implying any sanction of the practice of first making payment for services authorized by Appropriation Act and afterwards indemnifying the Treasurer for making such payments by covering them with a Governor's warrant. And in the Memorandum of the Auditor General, specially referred to in those paragraphs, it is very distinctly laid down that " 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 Excellency's warrant : this is the check imposed by the Imperial Legislature against the unauthorized 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." These sound principles are directly at variance with the practice of the Treasury, and it is a matter of surprise, that the system of control of the public money thus established by the Imperial Parliament should not have been strictly adhered to until superseded by some other system sanctioned by law. The bearing of this practice upon the question of the Imperial guaranteed loan of £500,000 can scarcely •have been fully considered. If the British Government thought it necessary, as it did, to tie up the hands of the Colony on certain important points, lest the security for payment of interest and sinking fund, on that loan should be in any way impaired, without their express sanction; it seems scarcely probable that they would, if made aware of it, be prepared to recognise the practical disregard of that constitutional comptrol which is vested in Her Majesty's Representative. It may fairly be assumed that there is but one object on all sides (although there may exist great ■diversity of opinion as to the best method of attaining that object); and that is, to subordinate and ■regulate so nearly as practicable the expenditure of Government in accordance with the votes of the ■Legislature, The Committee, however, in the course of its investigation, has been made aware that

ON THE FINANCE ACCOUNTS OF THE COLONY.

B—No. t%

5

the practice of the Government has hitherto been, to consider itself bound by the several totals carried out in the Appropriation Act; and not as tied down to 'the respective items, according as they are passed on the Estimates in Committee of Supply and ultimately adopted by the House; that the Estimates in fact only constitute a process, or exhibition of reasons in a tabular form, for the purpose of inducing the Committee of Supply to arrive at the vote of a total. The Committee desire to express their entire dissent from any such doctrine. And it is manifest that in proportion as this large discretionary range is conceded to the Executive, to the same extent must the will and power of the Legislature as expressed by its detailed votes, be disregarded and diminished—a conclusion totally irreconcilable with proposals for increasing the stringency of regulations for the control of the public expenditure, i.e., the subjection of the expenditure of the Executive to the will of the Legislature. The unauthorised expenditure incurred within the period under examination, and amounting to £28,822 18s. 5d., would have elicited more particular notice from the Committee, had it not been that that expenditure did receive very attentive consideration during last Session, when special provision was made for the settlement of that amount, plus the unauthorized expenditure of the preceeding year, amounting in all to the sum of £38,997 4s. There are, however, two practical recommendations connected with the subject, to which the attention of the Government is directed. Ist. This unauthorized expenditure having been provided for by loan chargeable on the whole Colony, ought to be analysed, with a view to inter-provincial adjustment. On examination it will be found that considerable items of this amount are chargeable locally ; and it is submitted, that the same rule which is in force with regard to the annual authorized expenditure, should be applied equally in the case of unauthorized expenditure. And here the Committee take the opportunity of observing that the practice introduced by the late Government of localizing charges, is, in their opinion, both just and economical, and ought to be adhered to in all cases. 2nd. A reference to the Debenture Act of 1860 shows that the loan then authorized to be raised was only intended to be a temporary debt. Further it may be stated that the provisions of that Act were framed on the calculation that, after providing for the annual expenses of the Colony, and paying three-eighths gross Customs to the Provinces, there would remain annually a balance of revenue, sufficient in amount at the end. of three years to pay off the whole of the Debentures authorized to be issued under that Act. From enquiries instituted by the Committee, they believe that there ought now to be a sum of about £12,000 available for this particular purpose; and they recommend that this sum should be immediately applied to taking up and cancelling an equivalent amount of those Debentures. The Committee are aware that they are travelling somewhat beyond the strict limits of the financial period allotted to them, in making this recommendation ; but as its value would have been materially diminished by a year's delay, they have deemed it to be their duty to refer to the subject ; and to record their belief, that if this recommendation be not adopted without delay, that which was only intended to be a temporary loan, will ultimately come to be regarded and classed as a portion of the funded debt of the Colony. In the course of their investigations, the Committee have had prominently brought to their notice the fact that the Colonial Treasurer has availed himself largely of deposits, trust, and other funds ((not being Revenue) in aid of the Colonial chest ; or in other words, has employed them as a working balance. The Auditor of Public Accounts in his report (Appendix No. III.) lias referred to this point ; and to shew the extent to which this practice has been carried, the Committee enumerate the iund3 which have been more or less operated upon, viz.— £ s. d. 1. Guaranteed Loan of £500.000 ... .... ... 49,503 15 11 2. Provincial Land Purchase Funds (6ths) ... .. 12,924 7 6 3. Miscellaneous Deposits (including Intestate Estates) ... 5,776 19 3 4. Deposit claimed by British Government ... ... 8,133 9 1 5. Balance of Civil List .... ... ... ... 6,206 10 10 6. Reserve Fund .. ... .... ... 10,029 5 5 It is correctly stated by the Auditor of Public Accounts that " where several funds are thrown " together into one common chest, it is impossible to state out of which fund any specific payment is made " But, however that may be, the Committee cannot avoid the conclusion, that specific funds were diverted to general services,—a practice certain eventually to damage the public credit. From the above i-cheduje, it is evident that the three last items enumerated aie the only ones that ou;>ht with any shew of propriety to h>ve been employed as a working balance ; not that the Committee would be supposed to admit that it was not objectionable to have employed even those funds, but they simply wish to express, that the objections to their use are not, in their opinion, so strong as in the case of the three -first items. In respect of the three last items, the Committee observe severally as follows, viz. : 4th. If the claim on this deposit be regarded as obsolete, the funds ought only to be released for the use of the Colonial Treasurer by resolution of Committee of Supply. sth and 6th. The detailed statements of these funds appear in appendix No. 11. and will be found to substantiate the following observations and recommendations thereon, viz.: The Committee are of opinion that the reservation of funds of this sort from the votes of the .House ought to be regarded with the greatest jealousy. If however the system be per-

B—No. U

6

REPORT OF THE AUDIT COMMITTEE

mittedatall, they recommend that it should besubjecttothe following condition,viz. : that no item should be retained in either of these accounts for a longer period than one year; and that; all sums not expended within that period should be carried forward to the balance standing to the credit of the Colonial Treasurer at the commencement of the next succeeding financial period, and then subjected to the appropriation of the House. The Committee cannot in any way justify the Colonial Treasurer in having employed funds Nos. 1, 2 and 3 for other than their special uses. To the employment of the first the Colony at large has a right to object ; the Provinces have a just complaint that the second was interfered with; and with regard to the third, if the proceeds of intestate Estates can with impunity be employed, a violation of funds that ought of all others to be held sacred, is countenanced. It will be readily admitted, that the Colonial Treasurer must be placed in the position of having a considerable sum of money at call at the commencement of each financial year, to use as a working balance. But it is equally clear, that it is a part of his duty to come down to the House and ask for authority to make a time provision, to the extent he may estimate to be sufficient; either a system of Exchequer Bills or a Cash Credit at one of the Banks of the Colony, to be adjusted upon an Interest account taken at the end of the financial year, might be satisfactorily resorted to. The Committee incline to the opinion, that in this Colony the latter would be the more preferable course. But whatever other plan be substituted in lieu thereof, the Committee cannot too strongl)' urge the necessity of at once abandoning the one hitherto adopted. The Committee have taken pains to ascertain the balances, and they report that, subject to the observations made in their report with the appendices, the accounts are correct in every important particular. Herbert Evelyn Curtis, Chairman. Augustus Edward White, William Fitzherbert. House of Representatives, 27th August, 1861.

X—No. U ■ - .

APPEiNDIX I.

I. Voucher No. 513. No Department specified on Voucher. The Committee have observed a similar omission in several other Vouchers; and they have also noticed in several Vouchers the omission of a witness (e.g., Vouchers Nos. 120, 122, 123, 288, and others); also, that several items for distinct services are sometimes grouped together in one Voucher, which they think is an inconvenient practice. In page 23, the balance of Land Revenue, Hawke's Bay, is stated in error to be that " up to 30th September, 1860," whereas by a note appended, it appears that the Accounts for September Quarter, 1860, had not been received up to that date. It is a clerical error, and should stand thus—viz., "up to 30th June, 1860." In page 14, (E. Powell, £18 65.) there appeared at first sight to be a clerical error; the Act fixing the sum at £18 55.; but the explanation offered of the apparent discrepancy is that it is owing to the year being leap year 11. A considerable portion of the sum of £604 17s 2d (page 11), classed under head " Legislative," was found to be for printing Statistics. The Committee think that this would have been more properly classified under the head "Printing and Stationery." It is true that if it had been so classified, the total amount of the unauthorised expenditure would have appeared by so much larger; and that as there was no meeting of the Legislature that year (and consequently few Legislative expenses incurred), room was left under " Legislative" to insert extraneous items. But, in the opinion of the Committee, it would have been better to have sacrificed appearances to a more direct method of entry. 111. In the "Deposit Account," two items occur, amounting to £320, for " Commissariat Pensions" and " Native Hostelry Accounts." The explanation of the occurrence of these items is, that in the one case the General Government undertakes the payment of certain pensions in places where no Commissariat Officer is established, the sums being afterwards refunded to the General Government; and in the other, that there are certain refunds from the Native Hostelries in the shape of charges. The Committee are of opinion that no such sums ought to appear in a " Deposit Account," but should in future be transferred to "Advance Account." IV. Under the head " District Registrars" (page 11), the Committee ascertained that no accounts had been furnished from Lyttelton or Christchurch. Application had been made, but no accounts had been received by the General Government from those places; Canterbury having for a longtime refused to render any. V. Voucher No. 1699 (£l5) is for payment of one quarter's salary to John Richardson for printing postage stamps. Now as this salary of £60 per annum is a known quantity, ought it not to appear under the " Postmaster General's Department" instead of under the head " Stationery and Printing" ? VI. Voucher No. 200, amounting to £746 ss. 6d. is for stationery supplied by Messrs. Smith, Elder, & Co. An examination of this Account, and of the correspondence relative thereto, shows, that of this sum no less an amount than £175 has been reported on by Mr. Barnard, the Agent General, for Crown Colonies, as an overcharge. This order was, however, unfortunately followed by an order for a further supply of stationery from the same firm; although it does not appear that the report of the Agent General had reached the Government at the time. The Committee consider that the system of obtaining supplies from such sources as the above is not an advantageous one. They are of opinion that the recommendation of Mr. Barnard, that the stationery required for the use of the Colony should be procured from the Crown Stationery Office, or that the system of public competition within the Colony for the supply of articles should be resorted to. The latter is the plan that would be preferred by the Committee. The examination of Voucher No. 2012 (£52) confirmed the Committee in their opinion. Stationery was paid for to that amount to Mr. Sheriff, of Sydney; the merchants of the Colony being quite capable of supplying all such wants. VII. In one voucher, amounting to £175 Bs. Od., belonging to the Attorney-General's Department, no less a sum than £143 16s. Od. appears as expended for " District Court Forms." So far as the Committee have been able to ascertain, the Courts at Auckland appear to be supplied from the Attorney-General's office ; but not generally those in the other Provinces. Also, amongst other items, under " Stationery and Printing," appear "Forms for Receivers of Land Revenue." As the Land Revenue is Local Revenue, it is obvious that all expenses of the Land Department should be charged locally. Also, in Voucher No. 513, items appear for Printing, "Resident Magistrates' Courts"—a charge that should, as in the two preceding instances, have been made locally. Without adducing a larger number of particular instances, the Committee make this general recommendation—viz, that the considerable expenditure under the items " Printing and Stationery" and "General Contingencies" should, at the end of each year, be examined, with a view to transferring to the respective Provincial accouirts all charges found to be local. VIII. Under the head "General Contingencies," a sum amounting to £277 10s. 4d. for Meteorological Instruments has been included.

KEPOBT OF THE AUDIT COMMITTEE.

B—No Iα

■ REPORT OF THE AUDIT COMMITTEE.

8

Now, the utility of any such expenditure may be well doubted; but the propriety of wrapping up such an outlay under the style of " General Contingencies" cannot so well be defended. If it was considered advantageous to the Colony to make such an investment at all, a special vote should have been sought from the House. It cannot by any stretch be regarded as an unforeseen contingency. IX. Referring to the sums (pp. 2 and 3 respectively) of £94,987 13s. 7d. and £70,682 lis. 3d. (Provincial Surplus Revenue), the Committee consider that an interest account should be taken, as between the General and Provincial Governments, in account current, so that in case Provinces are short paid, they should be entitled to receive interest, and vice versa. X. Third Division of Loan (£180,000). —Under head "Contingencies," appears an item of £25, gratuity paid Mr. Dover for making up accounts. The Committee have thought they ought to notice this. The Committee also notice the large amounts chargeable on the Provinces of the North Island for the Land Purchase Department, out of the Loan of £180,000; and, considering that during the period submitted to their enquiry, some of the officers in this Department were employed as Political Agents amongst the Natives, they recommend that a portion of the charge of their salaries should he transferred from the account of the Provinces to that of the Colony. XI. With reference to the statement of the expenditure of £25,043 17s. 2d. out of the Loan of £150,000, whilst the Committee refrain from commenting on the fact that many of the items are not of the character usually provided for by Loan, they cannot but observe that the statement itself appears to have been hastily thrown together. The extremes of particularity and generalization may be said to meet (e.g.): — £ s. d. Carrying Message to Taupiri 8 7 0 Horse Hire 0 10 0 Miscellaneous Expenses 44 11 2 " " .... 192 8 0 XII. After examining into the statements of the Sub-Treasurer and Land Receivers, the Committe make the following remarks, viz.:— I. The Receiver at Canterbury did not furnish the Bank account in proper form. This had not escaped the attention of the Auditor of Public Accounts, who had made his queries thereon. 11. From the Sub- Treasurers and Receivers certified copies of the Bank pass-book, together with certificates of surveys of the Chest, are generally forwarded, but not always. Both should be required in all cases. 111. The amount in the hands of Receivers on the 30th September, viz., £16,843 17s. 10d., is excessive. This is in some reason accounted for by the Auditor of Public Accounts ; but the Committee think that the balance in the hands of Receivers at the end of a quarter should be almost nil. IV. The Committee record their opinion that, as a general rule, the offices of Collector and Sub-Treasurer should be kept perfectly distinct. XIII. The Committee observe that the pension to Te Whero Whero was paid up to the 31st March, 1860. They are informed that this is the Chief who was proclaimed Maori King, under the name of Potatau 1., and that he died on the 25th June, 1860. Out of the item "Presents and Entertainments to Natives/ amounting to £411 9s. 6d., the Committee discovered that the sum of £1. 17s. Od. was paid on the 11th November, 1860, for coffin furniture for Potatau. The facts and dates appeared to the Committee to be very remarkable.

B—No. Iα

APPENDIX 11.

GENERAL ACCOUNT CUREENT FROM the Ist OCTOBER, 18 59, TO THE 30th SEPTEMBER, 186 0.

TABLE OF CONTENTS.

PAGES. General Account Current to 30th September, 1860 ... ... ... ... ... ... 10 li Abstract Statement of Revenue and Expenditure ... ... i ... ... ... ... 12 13 Supplementary Account ... ... ... ... ... ... ... ... ... 14 15 Civil List Fund Account ... ... ... ... ... ... ... ... ... 14 15 Bescrve Fund Account ... ... ... ... ... ... ... ... ... 18 19 Provinces Surplus Revenue Account ... ... ... ... ... ... ... ... 18 19 Loan Account, £500,000 ... ... ... ... ... ... ... ... ... 20 21 Loan Account, £150,000 ... ... ... ... ... ... ... ... ... 22 23 Land Revenue Account ... ... ... ... ... ... ... ... ... 28 29 Advance Account ... ... ... ... ... ... .... ... ... 32 33 Bank of Issue Winding-up Act, 1856, Account ... ... ... ... ... ... 32 33 Auckland Reserves Act, 1858, Account ... ... .... ... ... ... ... 34 35 Bay of Islands Settlement Act, 1858, Account ... ... ... ... 34 34 Gold Fields Act, 1858, Account ... ... ... ... ... ... ... ... 36 37 Gold Duty Act, 1858, Account ... ... ... ... ... ... ... ... 36 37 Native Circuit Courts Act, 1858, Account ... ... ... ... ... ... ... 36 37 Deposit Account ... ... ... ... ... ... ... ... ... 38 39 Investment Account ... ... ••• ... ... ... ... ... ... 38 39 Debenture Debt Account ... ... ... ... ... , ... ... ... ... 40 41 Debt Apportionment Account ... ... ... ... ... ... ... ... 40 41 Balance Sheet to 30th September, 1860 ... ... ... ... ... ... ... 42 43 Statement in detail of the Ordinary Revenue ... ... ... ... ... ... ... 44 Statement in detail of the Expenditure on Account of Ordinary Revenue ... ... ... ... 47 Statement in detail of Advance Account ... ... ... ... ... ... ... 53

B—No. Iα

10

REPORT OF THE AUDIT COMMITTEE

General Account Current of Transactions

Dβ. EECEIPTS. £ s. d. I. —Ordinary Revenue Account— Financial Year ended 30th Juno, 1860 ... II. —Supplementary Account — Eefund on account of cost of Rifles, 1858, 1859 ... III.—Civil List FundAmount transferred from Ordinary Revenue Account, 1859-60 ... TV. —Reserve Fund Account— Amount Reserved. Financial Year 1859-60 V.—Provinces Surplus Revenue Account— Refund by Province of Nelson Amount carried to credit of Provinces, Financial Year 30th June, 1860 £ s. d. 202,007 6 1 2,459 9 11 19,000 0 0 8,873 11 7 1,118 0 2 93,869 13 5 94,987 13 7 VI. (1)—Loan Account, £500,000— Amount of Bonds issued VI. (2)—Loan Account, £150,000— No Bonds on this Account issued VII.—Land Revenue Account — Total Amount Land Sales, &c, &c. ... ... . . ... VIII. —Advance Account— 1. Officers of Government and others: Amount accounted for 2. Provinces: Advances repaid 3. Imperial Share of Steam Subsidy 4. Steam Loan: Interest and Refund, I.C.R.M.S. Co. 5. British Treasury, on account Interest and Sinking Fund 6. Union Bank, London 7. Commissariat (Pensions) 8. Native Hostelry ... 16,032 7 9 6,007 15 6 14,000 0 0 13,222 16 1 25,788 5 0 60,000 0 0 233,808 3 10J 75,051 4 4 IX.—Bank of Issue Winding-up Act, 1856— Ditto X- —Auckland Reserves Act, 1858— On account of Proceeds Sales of Land ... XL—Bay of Islands Settlement Act, 1858— Ditto XII.—Gold Fields Act, 1858— Gross Amount on account of Licences Account, Golden Bay XIII.—Gold Duty Act, 1858— Duties: Nelson and Collingwood XIV.—Native Circuit Courts' Act, 1858— Fees: Hokianga XV.—Deposit Account— Intestate Estates Miscellaneous Promissory Notes on account Land Sales under Auckland Reserves Act Sinking Fund: Amount charged against Revenue, including Interest received on Investments ... Land Purchase Funds, —Reserved Sixths: Auckland ... ... ... £2,045 18 10 Wellington ... ' ... ... 5,748 4 8 Hawke'sBay ... ... ... 6,369 10 10 3,922 4 6 903 19 0 564 0 4 40 19 0 2,541 6 2 2,640 8 11 3,632 18 8 8,902 13 6 14,163 14 4 Suspense Account 31,881 1 7 XVI. —Investment Account— XVII.—Debenture Debt Account— Amount raised under " New Zealand Loan Act, 1856" Amount raised under "Debenture Act, 1860" 60,000 0 0 60,000 0 0 XVIII. —Debt Apportionment Account— 36,051 3 1| 793,499 13 9J Balance on 30th September, 1859 Balance of Receipts: Ordinary Revenue of period ending 30th Sept., 1860, belonging to and to be accounted for in Statement for Financial Year ending 30th June, 1861 35,843 14 10 71,894 17 Hf £ 865,394 11 9j-

ON THE FINANCE ACCOUNTS OF THE COLONY.

11

B—No. U

from the 1st October, 1859 to the 30th September, 1860.

Ck. DISBURSEMENTS. I.—Ordinary Revenue Account— Financial Tear ended 30th June, 1860 ... II.—Supplementary Account—■ Excess of Expenditure: Financial Year 1859-60 ... III.—Civil List FundActual Expenditure: Financial Year 1859-60 IV.—Reserve Fund Account — Disbursed on account of 1858-59 V. —Provinces Surplus Revenue Account— Total Payments to 30th September, 1860^ £ s. d. £ s. d. 202,007 6 1 ■28,822 18 5 17,598 9 5 2,523 3 1 70,682 11 3 *■ VI. (1)—Loan Account, £500,000— Land Purchases, &c, &c. VI. (2)—Loan Account, £150,000— War Expenses, &c, &c. VII.—Land Revenue Account— Provinces, inclusive of Expenses VIII. —Advance Account— 1. Officers of Government and others ... 2.'Provinces: Expenditure on account of 3. Imperial Share of Steam Subsidy ... 4. Steam Loan, Interest I.C.R.M. Co , for the year 5. British Treasury, on account Interest and Sinking Fund, remitted to England 6. Union Bank 7. Commissariat (Pensions) ... 8. Native Hostelry ... •t. 17,816 16 7 25,043 14 2 225,684 3 6 17,129 10 10 18,238 4 5 13,750 0 0 1,009 7 6 25,361 0 0 455 18 0 329 6 9 2 13 2 IX.—Bank of Issue Winding-up Act, 1856— Notes retired during year X.—Auckland Reserves Act, 1858— On account of R. M. Court House, forming Street, &c. XI. —Bay of Islands Settlement Act, 1858— Expenses of Survey, &c. ... ... ... ... ... XII.—Gold Fields' Act, J858— Magistrate, Constables, &c. XIII.—Gold Duty Act, 1858— Ditto XIV.—Native Circuit Courts Act, 1858— Amount, present to Kokowai ... XV.—Deposit Account— Intestate Estates Miscellaneous Promissory Notes 76,276 0 8 209 0 0 2,395 17 7 1,195 2 9 901 5 2 5 0 0 2,934 13 6 1,921 6 4 378 6 0 XVI.—Investment Account— Investment in 3 per cent. Consols, Account Sinking Fund... " in Union Bank, at 5 per cent. Account Land,P. Funds ... 5,234 5 10 8,277 13 6 4,932 16 6 XVII. —Debenture Debt Account— Amount paid off on account of New Zealand Debenture Act of 1856.. 13,210 10 0 33,700 0 0 XVIII. —Debt Apportionment Account— The Colony £8000, ditto temporary £33,000 Provinces—Auckland ... ... ... £9,000 0 0 Wellington and Hawke's Bay ... 10,000 0 0> 41,000 0 0 19,000 0 0 Balance of Receipts: Ordinary , Revenue unaccounted for in Statement for Financial Year ended 30th June, 1859 ... Balances on 30th September, 1360 — In hands of Treasurers and Sub-Accountants £29,693 9 7-| Bal. of Remittances bet. several Accountants 7,168 16 0 In hands of Receivers of Land Revenue ... 16,843 17 10J 60,000 0 0 783,306 4 6 28,382 3 9 58,706 3 6} 82,088 7 3i £ 865,394 11 »j

B—No. Iα

I. FINANCIAL YEAR 1859-60. Statement of the Receipts and Expenditure of the Ordinary Revenue of New Zealand for the Financial Year ended 30th June, 1860, and of the Distribution of the Surplus Revenue, under the provisions of the "Surplus Revenue Act, 1858."

12

KEPORT OF THE AUDIT COMMITTEE

LOCAL. RECEIPTS. TOTALS. Auckland. Taranaki. Wellington. Hawke's Bay. Nelson. Marlborough. Canterbury. Otago. £ s. d. £ s. a. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Customs' Duties ... ... 74 15 5 61,007 7 4 5,455 15 1 33,988 5 10 7,136 6 8 14,604 9 5 612 11 7 30,451 17 2 24,865 14 0| 178,197 2 6l : Customs Fines, Penalties, Rents, &c... 198 8 8 50 6 5 0 3 0 103 8 11 0 8 0 0 6 6 353 1 6 Post Office 2,787 2 1 330 7 2 1,474 7 1 426 5 9 883 19 2 59 5 0 1,884 7 41 1,154 2 0£ 8,999 15 8 Judicial Fees and Fines, Supreme Court 195 8 6 0 16 G 213 11 0 206 3 6 345 11 4 31 5 8 992 16 0 Sheriff's Office 77 17 1 29 1 9 27 9 7 179 7 4 6 3 0 319 18 9 „ „ District Courts 228 2 0 33 19 10 263 6 2 41 13 0 360 9 11 205 6 1 1,132 17 0 „ „ R. Magistrates' Courts. 1,259 10 1 149 12 0 963 7 0 118 19 6 962 9 9 94 9 8 3,505 3 7 720 16 1-ij 7,774 7 8i Fees Registration Births, Deaths, and Marriages. 2 5 0 219 17 0 23 15 6 110 3 6 18 9 6 111 11 0 14 3 6 14 18 0 148 5 0 663 8 0 Fees on issue of Crown Grants 244 0 0 37 0 0 141 0 0 236 0 0 154 0 0 92 0 0 99 0 0 1,003 0 0 Fees, Miscellaneous 2,570 18 11 "2,570 18 11 ■Total Ordinary Revenue ... 2,647 19 4 202,007 6 1 66,217 12 9 6,081 12 0 37,183 5 4 7,977 14 5 17.414 1 3 780 9 9 36,473 12 9% 27,230 18 5'

B—No. Iα

I. Statement of the Receipts and Expenditure of the Ordinary Revenue of New Zealand for the Financial Year ended 30th June, 1860, and of the Distribution of the Surplus Revenue, under the provisions of the "Surplus Revenue Act, 1858."

13

ON THE FINANCE ACCOUNTS OF THE COLONY.

LOCAL. EXPENDITURE. Auckland. Taranaki. Wellington. Hawke's Bay. Nelson. Marlborough. Canterbury. Otago. Civil List Permanent Charges, Interest Ditto ditto under Acts of General Assembly Appropriations — ■ Clas» 1.—Executive ... Class 2.—Legislative... Class 3.—Judicial, Supreme Court Ditto Resident Mag Courts ... Ditto Coroners ... Class 4.—Customs ... Ditto, Repairs of Buildings and unforeseen Contingencies .». Class 5.—Postal Class 6.—Military ... Class 7.—Miscellaneous Refunds of Revenue, Customs... Ditto Miscellaneous .... £ s. a. 19,000 0 0 8,142 11 0 13,448 17 3 £ s. a. £ s. a. 26 11 5 £ s. a. 162 7 6 £ s. a. 34 16 6 £ s. a. 76 16 1 £ s. a. 3 8 1 £ s. a. 158 10 4 £ s. a. 118 18 9 £ s. a. 19,000 0 0 8,723 19 8 13,448 17 3 A B C 4,242 13 3 2,404 17 2 228 18 6 137 1 0 985 13 6 3,037 14 0 83 5 0 4,684 15 5 23 15 6 110 3 6 18 9 6 111 11 0 14 3 6 14 18 0 250 0 0 1,336 11 6 95 3 6 2,084 12 6 87 18 0 4,760 13 3 2,404 17 2 2,432 18 1 9,055 4 2 361 15 0 D E G II 50 0 0 569 17 8 13 16 0 478 5 8 700 0 0 1,416 5 0 50 9 6 3,060 19 6 425 0 0 8 14 0 400 0 0 158 6 1 1,255 12 0 59 19 6 1,980 13 2 139 4 0 21 4 0 105 6 8 60 0 0 875 0 0 29 3 6 1,360 0 0) ... I 1,120 0 0 455 0 0 9,600 0 0 6,500 0 0 6,548 15 0 122 4 10 2,580 0 0 24 3 0 616 14 1 14,756 0 9 I 214 9 4 1,150 14 4 1,612 19 6 ' 112 0 6 1,905 0 0 18,911 17 10 6,500 0 0 6,548 15 0 846 18 7 385 15 11 J K L M N 227 14 2 329 9 9 68 18 8 106 19 6 58 1 9 14 0 54 19 5 100 0 0 285 7 3 ... I • "Total Expenditure ... £ 70,799 6 4 11,960 3 6 5,410 16 9 1,445 14 4 6,816 0 7 1,529 1 1 395 6 9 6,130 3 1 3,651 0 3 108,137 12 8 Amount of General Charges (less amount of General Receipts) distrib. proportionately amongst the Provinces ... 22,636 15 8 2,078 16 1 12,711 1 8 2,727 6 0 5,953 0 2 266 12 10 12,468 14 10 9,308 19 9 Totals of Local Charges deducted from Local Receipts ... 3,524 10 5 4,256 7 1 34,596 19 2 19,527 2 3 11,363 16 11 661 19 7 18,598 17 11 12,960 0 0 Surplus Revenue carried to credit of Provinces 31,620 13 7 2,557 1 7 17,656 3 1 3,721 7 4 6,050 4 4 118 10 2 17,874 14 101 14,270 18 5§ 93,869 13 5 I 66,217 12 9 6,081 12 0 37,183 5 4 7,977 14 5 17,414 1 3 780 9 9 36,473 12 9J 27,230 18 5§ 202,007 6 1

B—No. Iα

REPORT OF THE AUDIT COMMITTEE

14

II. Supplementary Account for the

III. Civil List Fund for the Financial Year ended 30th June, 1860.

£ s. a. £ s. d. Amount transferrea to Loan Account of £150,000, viz.— 1,165 13 1 Cost, &c, of Rifles, as per Supplementary Account 1857-58 „ „ 1858-59 ... 1,293 16 10 2,459 9 11 Balance 30th June, 1860 36,537 14 1 £38,997 4 0

RECEIPTS. £ s. d. £ s. d. Balance 30th September, 1859 4,805 0 3 Amount transferred from the Revenue Account for the Financial Year ended 30th June, 1860 19,000 0 0 23,805 0 3 Carried forward ... ... ... 23,805 0 3

ON THE FINANCE ACCOUNTS OF THE COLONY.

15

B—No. Iα

Year ended 30th June, 1860.

11.

111.

including Balance and Arrears of the previous years.

£ s. d. £ s. d. Balance of Supplementary Expenditure Account for the year ended 30th June, 1859 10,174 5 7 Amount of Excess of Expenditure for the Financial Year ended 30th June, 1860 ... 28,822 18 5 38,997 4 0 £38,997 4 0 * Balance 30th June, 1860 ... 36,537 14 1 * Provided for by Temporary Loan under the " Debenture .ct, 1860."

EXPENDITURE. To what aate paia. £ s. a. £ s. a. Arrears op 1857-8. Acting Chief Justice, Estate of the late Sydney Stephen ... 1858 Jan.1 to 13 31 9 0 Areeaes of 1858-9. 1859 June 30 Native Purposes — Mongonui—Medical Officer, J. T. Trimnell Circuit and Resident Mag. Courts, Turanga—Rent and Contingencies Circuit Court —H. H. Turton, R.M. Travelling Expenses ... Assessors- —Auckland „ Wellington Pensions —Te Hapuka ,, Taraia ... ... ... Presents and Entertainment of Natives Southern Island. Native Purposes — Native Hostelry, Otago Bishop of Christchurch, Grant for Native School, Canterbury Miscellaneous—II. Halse, Trav. Expenses to Wanganui, May, 1859 6 18 10 10 8 3 68 7 2 105 0 0 4 0 0 60 0 0 10 0 0 93 17 2 330 0 0 200 0 0 20 15 0 909 6 5 940 15 5 Total Arrears ... Financial Year 1859-60. Governor—Colonel Thomas Gore Browne, C.B. ... Private Secretary—F. G. Steward Chief Justice —G. A. Arney Puisne Judges—A.J.Johnston H. B. Gresson ... 1860 June 30 ii 3,500 0 0 300 0 8 1,400 0 0 1,000 0 0 1,000 0 0 ii ii 7,200 0 0 Establishment op the General Government. Colonial Secretary—E. W. Stafford, 23rd November 1859, to Under Secretary—Wm. Gisborne Attorney-General—F. Whitaker Assistant Law Officer—F. D. Fenton Colonial Treasurer—C.W.Richmond Assistant Treasurer—R. F. Porter Minister for Native Affairs Native Secretary—D. McLean ... ... ... ... £100"" Assistant Native Secretary—T.H.Smith ... ... 300 ii ii ii ii 484 8 10 400 0 0 800 0 0 400 0 0 800 0 0 400 0 0 ii ii ii ii 400 0 0 3,684 8 10 Native Purposes. Medical Treatment — Aue'klaml —Gratuity to Dispensary Rangiawhja —R. R. Hooper, Meaical Officer Waiuku—G. Topp ... 1860 Juno 30 25 0 0 59 3 4 50 0 0 a a 134 3 4 Carriea forward 11,825 4 3

B—No. Iα

III. Civil List Fund for the Financial Year ended 30th June, 1860.

16

REPORT OF THE AUDIT COMMITTEE

RECEIPTS. £ s. Brought forward 23,805 0, 3 • . . — . Balance on 30th June, 1860... £23,805 0 3 6,206 10 10

ON THE FINANCE ACCOUNTS OF THE COLONY.

17

B—No. Iα

III.

including Balance and Arrears of the previous years — continued.

EXPENDITURE. To what aatc paia. £ s. a. £ s. a Brought forwara ... ... ... ... Medical Treatment — Mongonui—J. T. Trimnell Russell—D. Ford, Medical Officer, and Medicines Hokianga—Medical Comforts... Ditto Removal of Female Lunatic to Auckland New Plymouth—Hospital Expenses Wanganui— Ditto Wellington—Provincial Treasurer in aid of ditto Otaki—E. G. Hewson, Medical Officer Wairarapa—H. T. Spratt, ditto Napier—Thos. Hitchings, ditto Otago—-E. Hulme, ditto June 30 ii ii ii ii 134 3 4 100 0 0 73 19 10 4 1 4 26 13 0 339 11 6 446 9 1 263 16 8 60 0 0 55 12 8 50 0 0 4 9 0 11,825 4 3 ii ii ii ii ii 1,558 16 Circuit and Resident Magistrates' Courts. Turanga—H. S. Wardell, R. M. 1859 Nov. 30 200 0 0 Ditto E. Baker, Clerk and Interpreter Ditto Rent, Forage, Travelling Expenses and Contingencies 57 7 6 64 12 2 Circuit—H. H. Turton, R. M. ... ... Ditto Travelling ana Contingencies ... Ditto H. T. Clarke, R. M., March to ... Ditto Travelling Expenses ... Waikato—Henry Halse, R. M., October 1859 Ditto Travelling Expenses and Contingencies ... Hokianga—J. R. Ciendon, R. M. Ditto Wm. Duncan, Interpreter Ditto Travelling Expenses Ditto Repairs to Court House and Contingencies Mongonui—W. B. White, R. M., 15th November 1859 Ditto Travelling Expenses Wairarapa—II. S. Wardell, month of June Ditto ditto Forage Contingencies—For a Building at Herd's Point.Hokianga, for Court House Ditto—Expenses of Mr. Warden's removal to Wairarapa ... Native Assessors — Russell—Waka Nene Ditto Sundry Persons Auckland— ditto New Plymouth ditto Wellington— ditto Nelson Stationery... ... ... ... 1860 June 30 300 0 0 69 18 6 100 0 0 25 10 0 225 0 0 23 19 0 300 0 0 150 0 0 86 8 0 23 14 6 162 9 11 38 11 0 16 13 4 4 10 0 15 12 0 " 24 12 0 ii ii ii ii ii ii ii ii ii ii it ii ii ii ii ii 25 0 0 267 0 0 84 10 0 150 0 0 35 10 0 2 0 0 4 11 0 ii ii Maori Newspapers and other Publications Pensions to Natives — Te Wherowhero Te Hapuku Taraia E. Puni ii 2,457 8 11 25S 12 10 March 31 June 30 March 31 37 10 0 60 0 0 15 0 0 50 0 0 Hori Kingi ... ... ... ... 1859 Dec. 31 10 0 0 Pensions and Gratuities — T. Waka Nene Gratuities to Chiefs... 1860 June 30 172 10 0 100 0 0 100 0 0 200 0 0 411 9 6 ii Presents, and Entertainment of Natives ... Southern Island. Native Purposes — Assistant Native Secretary, J. Mackay, jun. Ditto Travelling Expenses... Ditfo Otago, A. J. Stroae, January 1 to Ditto W. J. Buller, 1st December 1859, to ... Ditto Travelling Expenses... Contribution in aia of Funas of the Society for the Elevation of the Native Race, Otago ii ii ii n 150 0 0 2 13 8 50 0 0 116 13 4 137 11 0 ii ii ii 50 0 0 For other Services — "* Native Police, New Plymouth Travelling Expenses ana Sunaries 506 18 ( 168 0 0 39 9 6 207 9 I ii Balance 17,598 9 6,206 10 1' Total ... ... £ 23,805 0

B—No. Iα

18

REPORT OF THE AUDIT COMMITTEE

IV. Reserved Fund Account

V. Provinces Surplus Revenue Account for

1859-60. Transferred from Revenue Account fir the year ended 30th June, 1860. £ s. a. £ s. a. Native School's Act, 1858, Balance of Grant Interest on £20,000, Series E., 3 months, 30th June, 1860... Sinking Funa £25,000 " B., " 30th September, 1859 " " £25,000 " B., 1st April to 30th June, 1860 " " £30,000 " E., " " " " " £20,000 " E., 9 months, 1st October, 1859 Auait Committee 200 0 0 125 0 0 125 0 0 150 0 0 300 0 0 150 0 0 492 16 1 Customs—Chatham Islands, Balance of Vote Mails by Sea—Napier to Wellington Mails by Sea —England and the Colonies Mails by Land —Wellington and New Plymouth ... Militia —Balance of Vote Repairs of Barracks —Balance of Vote ... New Barracks 452 7 6 333 6 8 5,000 0 0 70 0 0 449 9 5 278 19 5 746 12 6 1,050 0 0 7,330 15 6 Balance on 30th September, 1859 8,873 11 7 3,678 16 11 Balance on 30th September, 1860 12,552 8 6 10,029 5 5

Balances on Acci ended 30th int of the Period -une, 1859. Provinces credited. Due from. Due to. Arrears. Distribution of Surplus Revenue for year ended 30th June, 1860. £ s. d. £ s. d. 2,176 2 11 243 18 8J 4,863 1 4 183 17 10 £ s. d. £ s. d. 31,620 1.3 7 2,557 1 7 17,656 3 1 3,721 7 4 6,050 4 4 118 10 2 17,874 14 10J 14,270 18 5J Auckland Taranaki Wellington Hawke's Bay ... Nelson Marlborsugh ... Canterbury Otago 1,118 0 2| 2,798 18 4| 796 8 6J 1,118 0 2i 1,118 0 2| 11,062 16 9 1,118 0 2|93,869 13 5 Provinces credited as above £94,98 13 7 94,987 13 7 Balance 30th September, 1860 94,987 13 7 21,057 13 10J

ON THE FINANCE ACCOUNTS OF THE COLONY

19

B—No. U

to 30th September, 1860.

IV.

the period ended the 30th September, 1860.

V.

1857-8-9. £ s. d. £ s. d. Interest on Debentures £25,000, Series C, 1st Jan. to 30th June, 1859 Interest on Debentures £25,000, Scries B., 1st April to " " " 500 0 0 250 0 0 Transferred to credit of Sinking Fund account .... 750 0 0 625 0 0 1,375 0 0 Legislative—Salary of Speaker of House of Representatives, 30th Januarv, 1859 " Library, Cost of Books, Freight, &c. 266 13 4 228 18 2 495 11 6 Judicial —Resident Magistrate, Wangarei, 30th June, 1859 » " ■' Waiuku, Interpreter, 30th June, 1859 Balance carried to credit of Province of Auckland in separate account ... 150 0 0 5 0 0 20 0 0 " Resident Magistrate, Wellington, Salary of Clerk Customs—Chatham Islands, Preventive Officers, 30th June, 1859 ... 175 0 0 66 13 4 241 13 4 37 10 0 Postal —Balance of Contract, Wellington and New Plymouth " Postmaster, Canterbury, W. L. Howard, Salary and Expenses, 30th June, 1858 Balance carried to Credit of Province of Canterbury in separate account ... 50 0 0 34 19 0 121 14 0 67 6 0 36 15 0 Repairs op Barracks—Hospital Fence Miscellaneous —Interest on Debentures issued at Wellington 30 0 0 General Contingencies— Rent of Offices, Wellington, to 30th June, 1858 Sundries Akaroa Mail, June, 1858 ... Judge Stephens, Salary ... " " Travelling Expenses per B. Walmsley, Sheriff, 90 0 0 22 11 0 22 10 0 6 19 9 12 7 6 1859 184 8 3 Balance on the 30th September, 1860 ... 2,523 3 1 10,029 5 5 12,552 8 6

Payments on aci rant of Periods. 30th June, 1859. 30th June, 1860. 30th June, 1861. Total. Auckland Taranaki Wellington Hawke's Bay ... Nelson Marlborough ... Canterbury Otago £ s. d. 2,000 0 0 £ s. d. 18,105 13 9 1,881 19 4 9,831 16 2 2,218 1 0 4,397 12 7 229 14 4 9,139 4 3 6,885 6 8 £ s. d. 3,386 9 6 425 3 9 3,002 14 7 555 19 7 1,319 7 8 65 2 8 2,842 10 6 3,395 14 11 £ s. d. 21,492 3 3 2,307 3 1 14,334 10 9 2,774 0 7 5,717 0 8 294 17 0 13,481 14 9 10,281 1 7 70,682 11 3 1,500 0 0 3,500 0 0 52,189 8 1 ' 14,993 3 2 Total payment... Balance 30th September, 1859 70,682 11 3 3,247 8 5| Balance 30th September, 1860 73,929 19 84, 21,057 13 10f 94,987 13 7

B—No. Iα

VI. (No. 1). LOAN The Guaranteed

20

EEPOKT OF THE AUDIT COMMITTEE

RECEIPTS. £ s. d. £ s. d. Balance on 30th September, 1859 7,320 12 6 Amount raised on Bonds 60,000 0 0 67,320 12 6 Balance on 30th September, 1860 £67,320 12 6 49,503 15 11

ON THE FINANCE ACCOUNTS OF THE COLONY.

21

B—No. Iα

ACCOUNTS. Loan of £500,000.

VI. (No. 1).

EXPENDITURE. £ s. d. s. £ s. First Division, £200,000. New Zealand Company's Debt — Amount paid by Agent-General but not taken credit for until March Quarter, 1860 Second Division, £120,000. Refunds of Land Purchase Money — Auckland—J. Cox, paia in 1844 ... Nelson —Per Receiver of Lana Revenue, 1855 50 0 0 38 0 0 88 0 0 26 10 11 Land Purchases, Middle Island — Aavances, per J. Mackay Ditto W. L. Buller Contingent Expenses ... ... Aavances on account of Kaikoura and Arahaura Purchases Ditto for Lana on West Coast ... ... ... £300 Less amount aheaay chargea ... ... ... 120 50 0 0 100 0 0 19 12 10 104 7 11 658 0 0 180 0 0 115 19 3 Travelling Expenses 570 0 0 Third Division, £180,000. Land Purchases — Chief Lana Purchase Commissioner, Interpreter, ana Clerks ... Contingencies ... 1,402 14 6 130 19 4 Charged proportionately to Provinces 1,533 13 10 Province of Auckland — District Land Purchase Commissioners Contingent Expenses Surveyors' Salaries Surveys ana Contingencies Proportion of General Charges of £1,533 13 10 975 0 0 531 19 8 397 1 0 1,180 5 8 732 6 6 Refund for Land ana Improvements at Omaha Aavances for Lana Purchases ... ,.. £5,660 10 0 Deducting Cash returned ... ... 1,089 0 0 3,816 12 10 100 0 0 4,571 10 0 Total Province of Auckland 8,488 2 10 Provinces of Wellington and Hawke's Bay pending Settlement of Account— At Wellington— District Commissioner ana Surveyor Surveys ana Contingent Expenses Proportion of General Charges ... 833 6 8 764 0 2 785 6 6 Refuna of value of Scrip issuea to Ngatitoa Chiefs ... Aavances for Lana Purchases 2,382 13 4 50 0 0 4,900 0 0 7,332 13 4 At Hawke's Bay— District Commissioner... Survey ana Contingent Expenses 300 0 0 618 18 8 Totals, Wellington ana Hawke's Bay 8,261 12 0 Province of Taranaki — District Commissioner ... Rents ana Contingencies... Proportion of General Charges Aavances for Lana Purchases 250 0 0 26 10 0 16 0 10 100 0 0 Total Province of Taranaki 392 10 10 17,132 5 8 Total Expcnaiture on account of Loan of £500,000 17,816 16 7 Balance on 30th September, 1860 ... 49,503 15 11 £67,320 12 6

B—No.,lα

VI. (No. 2.) LOAN Loan of £150,000. —Statement of Expenditure to the 30th September, 1860,

22

\ > Report of the audit committee

RECEIPTS. . £ s. d. Nil Nil r

ON THE FINANCE ACCOUNTS OF THE COLONY.

23

B—No. Iα

VI. (No. 2.)

ACCOUNTS. charged on the Loan of £150,000 subsequently authorised to be raised.

s. £ s. d. I.—For defraying Expense op Arms and Accoutrements for, the Militia and Volunteer Forces. 1860 ipril llay ... iune y R. Johnson, Revolvers Carbines and Accoutrements Rifles and other Arms Repairing Arms Arms and Accoutrements... Cost of Rifles procured from England, transferred from Supplementary Account, 1857-8 Ditto aitto aitto 1858-9 Rifles, &c, Wellington ... 42 0 0 635 15 10 736 4 0 56 10 10 58 10 0 r'uly '.'.'. September 1,165 13 1 1,293 16 10 136 1 8 4,124 12 3 n ii \ III.—For defraying Expenditure aeising out op Native Insureection. Vpril ... flay ... ,, ... iune iuly ... 1. Construction of Blockhouses, Ifc. Timber for Blockhouse, Otahuhu ... Ironmongery ditto Waitara Sundries ditto Whau and Otahuhu ... Taranaki Magazine Blockhouses, Otahuhu, Panmure and Whau ... Ditto Waitara, Taranaki Ditto Auckland, Labor and Materials Ditto Taranaki, ditto Land at Raglan for Military purposes Blockhouses, Auckland, Sundries ... ... ... Ditto Labor and Material ... Ditto Taranaki Ditto ditto Working Pay Stockade at the Hutt 187 10 0 83 13 6 535 3 6 52 10 0 408 19 6 668 17 3 421 3 11 135 2 5 31 10 0 517 16 10 429 19 2 611 2 9 14 5 11 529 7 6 a •" Vugust ... September a ii 4,627 2 3 Vpril ... day Iuly ... August ... 2. Purchase and Equipment of Gunboat and Hire of other Vessels. Purchase of Schooner " Ruby" or " Caroline" Ballast ... ... ... Gunboat " Caroline," Stores, &c. ... Ditto ditto pay of Master, &c ... Ditto Cannon, Labor, Sails, &c, Coastguard Ditto Stores, &c Ditto Pay and Fittings... " Will Watch," one month's subsidy 632 10 0 1 19 0 62 5 2 24 5 8 52 1 3 118 16 4 19 16 0 25 0 0 % September a 936 13 5 Vpril ... a ••• » ... day ,, ... rune a ••• a ... 3. Miscellaneous Expenses. J. Rogan, Salary at Taranaki Expenses of Governor ana Suite at aitto Passages ditto ditto to and fro New Plymouth ... ... .., Conveying Message to Taupiri Horse Hire ... Miscellaneous Expenses ... Ditto ditto Rent of Custom House, Kawhia, left without notice ... J. Rogan, Salary Sundries Expedition of Mr. McLean to Raglan ... Medical Services, New Plymouth ... Sundries Travelling Expenses to Raglan, viz.:— D. McLean, £139 3s. Id.; J. Falloon, £18; Sundries, £14 5s. Passages, Freight, &c. ... ... ... ... Travelling Expenses Native Agent at Wangarei For Potatoes discharged from the " Raven" at Kawhia Freight, Cartage, &c. ... ... ... ... 25 0 0 58 0 0 54 5 0 8 7 0 0 10 0 44 11 2 192 8 0 6 10 0 25 0 0 168 14 10 47 9 6 24 15 0 26 0 2 a '*' iuly Z ii .*• 171 8 1 48 14 3 134 12 6 57 4 5 50 0 0 27 3 6 ii ... lugust ... ii "' a ... ii ... 1,170 13 5 5,563 15 8 Carried forward 4,124 12 3 • ••

B—No. Iα

24

REPORT OF THE AUDIT COMMITTEE

VI. (No. 2.) LOAN Loan of £150,000. —Statement of Expenditure to the 30th September, 1860,

RECEIPTS. £ s. d. Nil. Nil

ON THE FINANCE ACCOUNTS OF THE COLONY.

25

B—No. Iα

VI. (No. 2.)

ACCOUNTS. charged on the Loan of £150,000, subsequently authorised to be raised— continued.

EXPENDITURE. £ s. d. £ s. d. £ s. d. 1860 September Brought forward ... 3. Miscellaneous Expenses—continued. Native Agents, Messengers, and Travelling Expenses... Sundries ... ... ... ... ••• Interpreters Sundries, per R. Parris, New Plymouth Te Tt-ira, for Potatoes, ditto Signal Master, Pay, ditto Medical Services, ditto Charter of " Wonga Wonga" to Lyttelton ... Bonus for ditto to Nelson Carting Rifles, 4s.; Messenger to Waitotara, 20s. Incidental Expenses Sundries 1,170 13 5 30 14 6 26 15 6 115 13 8 107 11 3 78 0 0 13 11 6 21 6 0 50 0 0 20 0 0 I 4 0 19 18 0 51 0 6 5,563 15 8 4,124 12 3 Iune ii • •• ii ... September 1,706 8 4 Vpril ... fune September 4. Removal of Inhabitants fir Military Purposes, or their own sajety. Inter-Colonial R. M. Company on account of extra Services Charter of " Raven" to Manukau, and of •' Matilda" to Raglan Passages of Refugees to Nelson, I.C.R.M. Company ... Ditto aitto aitto "White Swan" Advances to Provincial Treasurer, New Plymouth Conveyance to Nelson per " Wonga Wonga" Freight of Specie from Nelson Bonus to Steamer " Wonga Wonga," Nelson 2,000 0 0 122 11 0 257 5 0 600 0 0 2,200 0 0 150 0 0 0 10 6 200 0 0 ii a funs 5,530 6 6 May }) t* J) ••• June j, ... it it ii *•* ,, ... a ••' a ••' July ::: 5. Organising and Training Volunteer and Militia Corps, and Rationing Irregulars. Mess of Volunteer Guard, Auckland Pay of Officers and Drill Sergeants ditto Taranaki Militia, Sundries, New Plymouth ... Militia Officers, Drill Instructors' Salary and Forage, Auckland ... Ditto Volunteers Pay, ditto Ditto ditto Eations, &c, ditto Ditto ditto Horses for Cavalry Instructors, ditto... Ditto aitto Guard Mess, ditto Ditto ditto Sundries, ditto ... Ditto -ditto Great Coats, ditto Uations for Irregulars, New Plymouth Militia, Blankets, &c, ditto Assistant Adjutant, and Sundries, Nelson Forage, Nelson ... Pay and Allowances of Drill Instructors, Auckland ... Horse for Cavalry Guard, Auckland Mess for Volunteer ditto, ditto Militia, Clodiing, New Plymouth ... Volunteer Drill Instructors, Forage and Ammunition, Auckland ... Militia Pay and Forage, Auckland ... Ditto Sundries, ditto Ditto Clothing, New Plymouth Volunteers Pay and Forage, Auckland Ditto Grinding Cutlasses, &c, ditto Militia Pay and Forage, ditto Ditto Printing, Rent, &c, ditto Percussion Caps, ditto Militia Clothing, &c, New Plymouth Rations for Irregulars, ditto Militia Contingencies and difference of Pay, ditto Freight-of Clothing, Militia, ditto ... Volunteers' Pay and Forage, Wellington Ditto Contingencies, Wanganui Assistant Adjutant, Nelson Militia, Pay and Forage, Wanganui 38 1 6 78 18 6 420 10 11 269 9 6 142 12 0 53 10 5 109 0 0 27 18 0 12 3 5 7 0 0 14 11 5 17 0 0 60 8 7 5 0 0 390 14 7 30 0 0 20 2 0 284 17 0 August ... ii ••• J, ... September a ti 135 0 11 188 7 6 66 0 3 762 10 6 93 5 0 1 18 0 228 2 0 27 6 11 12 3 0 317 19 6 16 13 8 37 8 3 46 10 0 52 0 0 22 0 4 32 6 0 76 0 6 a a a a a a a JG,898 0 8 a 4,097 10 2 Carried forward £21,022 12 11

KEPORT OF THE AUDIT COMMITTEE

B—No. Iα

26

VI. (No. 2.) LOAN Loan of £150,000. —Statement of Expenditure to the 30th September, 1860,

RECEIPTS. £ s,. d. Nil Nil.

ON THE FINANCE ACCOUNTS OF THE COLONY.

27

B—No. Iα

VI. (No. 2.)

ACCOUNTS. charged on the Loan of £150,000, subsequently authorised to be raised— continued.

EXPENDITURE. £ s. A £ s. A. £ s. d. 1860 July August ... ,, ... September Brought forward ... IV.—Eok defraying Expenses oe Native Conference. Passages _ Natives by sea Ditto ditto Services of Steamer "Emu" Passages of Natives 624 0 6 252 11 0 82 1 0 403 6 0 298 9 8 90 13 6 17 15 3 50 0 0 1,361 18 6 21,022 12 11 July August ... September Buildings and Accommodation Ditto Ditto Rent of Mr. Kingdon's House 456 18 5 » 179 8 4 20 18 0 7 10 0 77 13 6 134 10 10 82 8 5 192 14 4 21 19 0 85 3 8 52 19 2 46 0 9 50 1 10 27 19 5 33 12 0 22 15 0 July August ... September July' '„. August ... September Bedding and Clothing Clothing Ditto Board, Bodging, and Provisions Provisions Board and Lodging Provisions Attendance and Sundries ... Utensils Eirewood, Coals, and Sundries Attendance Firewood and Sundries Utensils Medical Attendance Ditto ditto and Medicines... July August ... „ September August ... September 2,992 0 4 )> Secretary, Clerk and Storekeeper ... Travelling Expenses, H. Halso Esq>enses incurred by W. N. Searanckc R. Harper, Preparations ... 72 14 2 31 2 6 27 2 6 3 10 0 1,035 14 3 )> 137 9 2 ); it VH.—Purchase of Ammunition foe Rifle Practice. Powder and making up, Auckland ... Ditto ditto Nelson Ditto ditto Auckland... 113 15 4 140 12 6 22 10 0 June ,, ... July 276 17 10 1859 August ... September October ... September October ... VIII.—FOBTIFICATION OF AUCKLAND. 4 3 11 96 5 6 297 8 6 1 2 6 26 0 0 50 0 0 277 5 8 Improving Britomart Battery Ditto ditto ditto Ditto ditto ditto Horse and Boat-hire, Survey of Orakei Life Boat ... ... ••• ■■• ••• Compensation to owners of Schooner "Dot" Labor and Sundries 752 6 1 1860 Total Expenditure on account of Loan of £150,000 £25,043 17 2

B-No. Iα

28

REPORT OF THE AUDIT COMMITTEE

VII. LAND REVENUE Statement of Transactions by Receivers of Land Revenue

RE' s. s. d. Province of Auckland — Sales of Crown Lauds 1859. Dec. 31 1860. March 31 June 30 Sept. 30 4,818 5 4 Ditto ditto Ditto ditto Ditto ditto 4,067 11 0 1,672 9 6 915 13 0 Depasturing Licenses Incidental Receipts Deposits March 31 11,473 18 10 7 12 6 5 2 3 9 10 0 11,496 3 7 Balance on 30th September, 1859 11,496 3 7 115 0 0 11,611 3 7 Province of Taeanaki— Sales of Crown Lands 1859. Dec. 31 1860. March 31 50 14 0 Ditto ditto Rents 173 10 0 2 0 0 226 4 0 £226 4 0 Province of Wellington— Sales of Crown Lands Ditto ditto Ditto ditto Ditto ditto ... ... 1859. Dec. 31 1860. March 31 June 30 Sept. 30 2,759 5 0 8,781 5 0 2,682 1 0 2,910 8 0 Depasturing Licenses and Assessments tt 17,132 19 0 503 12 8 Balance on 30th September, 1859 17,636 11 8 1,001 0 0 17,636 11 8 £18,637 11 8 Province of Hawke's Bay—(To 30th June, 1860, (9 months) Sales of Crown Lands 1859. Dec. 31 1860. March 31 *June 30 11,144 0 8 Ditto ditto Ditto ditto 10,872 2 6 12,073 12 1 Depasturing Licenses and Assessments Deposits 34,089 15 3 478 9 11 5,846 17 0 40,415 2 2 Balance on 30th September, 1859 40,415 2 2 662 5 0 £41,077 7 2 Province of Nelson— Sales of Crown Lands Ditto ditto Ditto ditto Ditto ditto 1859. Dec. 31 1860. March 31 June 30 Sept. 30 6,208 5 6 735 6 6 277 2 9 9,267 10 10 Carried forward... 16,488 5 7 £69,774 1 5 * Receivers Account for September Qua: rtcr, 1860, ni it received.

ON THE FINANCE ACCOUNTS OF THE COLONY.

29

B—No. Iα

VII.

ACCOUNT from the 1st October, 1859, to the 30th September, 1860.

EXPENDITURE. To £ s. d. £ a. A. Province of Auckland — Provincial Treasurer on account of Receipts ... 1859. Dec. 31 1860. March 31 June 30 Sept. 30 3,977 14 5 Ditto ditto ditto ditto Ditto ditto ditto dttto Ditto ditto ditto ditto 3,362 14 10 1,356 4 7 676 3 4 Colonial Treasurer on account of Land Purchase Fund Receiver's Salary Refunds of Revenue ... Deposits transfercrd tt 9,372 17 2 1,904 11 5 150 0 0 59 5 0 9 10 0 Balance on 30th September, 1860 11,496 3 7 115 0 0 11,496 3 7 £11,611 3 7 Province of Taranaki — Colonial Sub-Treasurer 226 4 0 226 4 0 226 4 0 Province of Wellington— Provincial Treasurer, on account of Receipts ... Ditto ditto ditto ditto Ditto ditto ditto ditto Ditto ditto ditto ditto 1859. Dec. 31 1860. March 31 June 30 Sept, 30 1,669 5 0 5,146 10 10 1,985 18 3 1,980 17 0 Colonial Sub-Treasurer on account of Land Purchase Fund Receiver's Salary, &c. Refunds of Revenue 10,782 11 1 5,678 15 7 225 0 0 1,831 5 0 18,517 11 8 120 0 0 18,517 11 8 Balance on 30th September, 1860 £18,637 11 8 Province of Hawke's Bay — Provincial Treasurer on account of Receipts ... 1859. Dec. 31 1860. March 31 June 30 9,216 18 1 Ditto ditto ditto ditto Ditto ditto ditto ditto 8,977 17 6 9,272 6 10 Colonial Sub-Treasurer for Interest and Sinking Fund ... Receiver's Salary ... Refunds of Revenue Deposits transferred 27,467 2 5 5,493 7 9 56 5 0 1,586 0 0 5,802 12 0 40,405 7 2 672 0 0 40,405 7 2 Balance on 30th June, 1860 £41,077 7 2 Province of Nelson— Provincial Treasurer on account of Receipts ... Ditto ditto ditto ditto Ditto ditto ditto ditto 1859. Dec. 31 I860. March 31 Sept. 30 5,796 4 1 353 3 3 7,906 18 3 14,056 5 7 £70,645 6 5 Carried forward. 1.

B—No. Iα

30

REPORT OF THE AUDIT COMMITTEE

VII. LAND REVENUE Statement of Transactions by Receivers of Land Revenue

RECEIPTS. To £ s. d. £ s. d. Brought forward 16,488 5 7 69,774 I 5 Province of Nelson (continued) — Depasturing Licenses and Assessments Timber Licenses ... Repayment of a Refund Deposits... 687 6 5 27 10 0 38 0 0 1,460 10 0 18,701 12 0 1,477 19 6 £20,179 11 6 18,701 12 0 Balance on 30th September, 1859 Province of Marlborough— Sales of Crown Lands Ditto ditto 1860. June 30 Sept. 30 60 0 0 8,962 13 0 Depasturing Licenses and Assessments Deposits... ... ... ... 9,022 13 0 1,341 1 3J 679 18 0 £11,043 12 3J 11,043 12 3i Province of Canterbury— Sales of Crown Lands Ditto ditto Ditto ditto Ditto ditto 1859. Dec. 31 1860. March 31 June 30 Sept. 30 6,453 10 0 9,282 0 0 12,879 12 0 12,141 2 0 40,756 4 0 12,831 16 8 37 10 0 246 15 0 3,825 0 9 Depasturing Licenses and Assessments Timber Licenses ... Surveys... Deposits... 57,697 6 5 Balance on 30th September, 1859 .*• 57,697 6 5 1,197 3 0 £58,894 9 5 Province of Otago— Sales of Crown Lands Ditto ditto Ditto ditto Ditto ditto 1859. Dec. 31 1860. March 31 June 30 Sept. 30 23,262 8 7 17,586 15 0 16,743 9 6 14,674 5 0 Depasturing Licenses and Assessments Transfer Rural Certificate ... Timber Licenses ... ... Examining Records ... ... Deposits... 72,266 18 1 3,280 11 2 133 0 0 294 10 0 0 12 6 616 0 0 76,591 11 9 Balance on 30th September, 1859 76,591 11 9 4,266 10 0 £80,858 1 9 General Balance on 30th September, 1859 233,808 3 10J 8,719 17 6 £242,528 1 4| Balance on 30th September, 1860 ... £16,843 17 10±

ON THE FINANCE ACCOUNTS OF THE COLONY.

31

B—No. Iα

VII.

ACCOUNT. from the 1st October, 1859, to the 30th September, 1860.— continued.

EXPENDITURE. To s. s. d Brought forward Province of Nelson (continued) — Colonial Sub-Treasurer for Interest and Sinking Fund ... Receiver's Salary Deposits transferred and repaid 70,645 6 5 14,056 5 7 2,700 0 0 150 0 0 1,476 12 9 18,382 18 4 Balance on 30th September, 1860 ... 18,382 18 4 1,796 13 2 £20,179 11 6 Province of Marlborough— Provincial Treasurer on account of Receipts ... Receiver's Salary Deposits transferred 1860. Sep. 30 _ 3,081 19 7 16 13 4 45 6 0 3,143 18 11 Balance on 30th September, 1860 ... 3,143 18 11 7,899 13 4J £11,043 12 3J Province of Canterbury— Provincial Treasurer on account of Receipts ... Ditto ditto ditto ditto Ditto ditto ditto ditto Ditto ditto ditto ditto ... 1859. Dec. 31 1860. March 31 June 30 Sept. 30 6,939 9 9 8,738 11 4 22,111 10 1 10,454 5 6 48,243 16 8 Colonial Sub-Treasurer on account of Interest and Sinking Fund Receiver's Salary... Refunds of Revenue Deposits refunded << a 4,650 0 0 150 0 0 56 5 0 2,736 6 5 55,836 8 1 Balance on 30th September, 1859 ... 55,836 8 1 3,058 1 4 £58,894 9 5 Province of Otago— Provincial Treasurer on account of Receipts ... Ditto ditto ditto ditto ... Ditto ditto ditto ditto ... Ditto ditto ditto ditto ... 1859. Dee. 31 1860. March 31 June 30 Sept. 30 11,114 14 2 24,882 12 6 16,907 2 10 18,346 2 3 71,250 11 9 Colonial Sub-Treasurer on account of Interest and Sinking Fund Receivers Salary... Deposits repaid ... 4,650 0 0 75 0 0 1,700 0 0 77,675 11 9 Balance on 30th September, 1860 ... 77,675 11 9 3,182 10 0 £80,858 1 9 General Balance on 30th September, 1860 225,684 3 6 16,843 17 10J £242,528 1 4J

32

EEPORT OF THE AUDIT COMMITTEE

J3—No. Iα

VIII. ADVANCE

IX. BANK OF ISSUE

£ s.. a. £ s. a. 1. Officers of Government and others— Amount accountoa for to 30th September, 1860 16,032 7 9 2. Provinces — Amount of Aavances refunaea 30th September, 1860 6,007 15 6 3. Imperial Share of Steam Amount to 31st July, 1860 14,000 0 0 4. Steam Loan — Amount of Refuna by I.C.R.M.S. Oo. Amount of Refuna on account of Interest ... 11,750 0 0 1,472 16 1 5. British Treasury — Interest and Sinking Fund to 30th June, 1.860 25,788 5 0 6. Union Bank, London ,.. 7. Commissariat 8. Native Hostelry ... Balance 30th September, 1860 53,708 5 3 £j 128,759 9 7

£ s. d. Balance on 30th September, 1859 848 12 0 £848 12 0 Balance brought down 639 12 0

ON THE FINANCE ACCOUNTS OP THE COLONY.

33

B—No. Iα

ACCOUNT.

VIII.

ACCOUNT.

IX.

1. Officers of Government and others — Balance of Advance on 30th September, 1859 Amount of Advance Land Purchases, &c, &c • •? £ s. a. £ s. d. 9,061 1 7 17,129 10 10 26,190 12 5 2. Provinces — Balance of Advance to 30th September, 1859 Expenditure to 30th September, 1860 4,805 12 3 18,238 4 5 23,043 16 8 3. Imperial Share of Steam Subsidy — Balance on 30th September, 1859 Advance to 31st October, 1860 1,500 0 0 13,750 0 0 15,250 0 0 4. Steam Loan — Balance on 30th September, 1859 Balance Interest Account on 30th September, 1859 ... Interest to 30th September, 1860 834 2 2 1,009 7 6 22,500 0 0 1,843 9 8 5. British Treasury — Balance on 30th September, 1859 Remittance to 31st December, 1860 13,567 10 0 25,361 0 0 38,928 10 0 6. Union Bank, London — Balance on 30th September, 1859 Amount to 30th September, 1860 215 2 11 455 18 0 671 0 11 7. Commissariat — Advances on account Pensions 329 6 9 8. Native Hostelry— Advance on account Native Hostelry Fees ... 2 13 2 £ 128,759 9 7 Balance 30th September, 1860 53,708 5 3

£ s. d. 1859 October... Notes retired ... 61 0 0 November 8 0 0 1860 January... 11 * *• *" 2 0 0 February.. 13 0 0. March .. 12 0 0 April ... 106 0 0July ... 4 0 0 August... 3 0 0 209 0 0 Balance on September, 1860 639 12 0 £848 12 0'

REPORT OF THE AUDIT COMMITTEE

B—No. Iα

34

X. AUCKLAND RESERVES' Statement of Receipts and Expenditure under the provisions of the "Auckland

XI. BAY OF ISLANDS

RECEIPTS. £ s. s. 1860 August ... Cash on account of Proceeds of Sale of Allotments, in Section 10, City of Auckland, Sections 6 and 18 Suburbs of Auckland and small Tamaki Farms ... 3,554 12 9 September Ditto ditto 367 11 9 3,922 4 6 Balance on 30th September, 1860 3,922 4 6 1,565 2 7 5,487 7 1

RECEIPTS. £ s. d. Balance on 30th September, 1860 ... tfl £ 1,212 12 9 1,212 12 9

ON THE FINANCE ACCOUNTS OF THE COLONY

35

B—No. Iα

X.

ACT ACCOUNT. Reserves' Act, 1858," from the 1st October, 1859, to the 30th September, 1860.

SETTLEMENT ACT ACCOUNT.

XI.

s. £ s. d. Miscellaneous. 1860 May and July Expenses surveying Land and marking off Allotments for Sale 10 8 6 a Labour in Government Domain ... 12 12 0 80 8 8 March ... Lodge for Government House Grounds, paid in excess of Contract for building... 57 8 2 Stanley Street. Oct. '59 to Aug. '60 Labour, &c, forming the Street, &c. Resident Magistrate's Court House. 395 19 5 1860 1,424 5 0 January to Sept. One-half the amount paid Contractor for the Building (the other moiety being charged to the Province of Auckland) ... 1,919 9 6 2,395 17 7 3,091 9 6 5,487 7 1 1,565 2 7 August ... One-half ditto for additional work 56 5 0 September Ditto ditto ... 438 19 6 Balance on 30th September, 1859 Balance brought down...

EXPENDITURE. £ s. d. £ s. d. 1860 May Paid S. Kempthorne, on account of Survey of Kawakaua Block 70 0 Q June Ditts ditto ditto 50 0 0 July • ... Ditto ditto ditto 50 0 0 J3 Paid T. R. Mould, Postage 0 16 0 50 16 0 ■ » „ S. Kemptliorne, Kawakaua 100 0 0 Match ... „ W. Clark, on account of Survey 150 0 0 „ Ditto ditto 100 0 0 250 0 0 July ... „ Ditto ditto ... ... 450 0 0 September , f Ditto ditto 224 6 9 1,195 2 9 Balafieoon 30th .ptomber, 1859 17 10 0 1,212 12 9 £

B—No. Iα

XII. GOLD FIELDS'

XIII. GOLD DUTY

XIV. NATIVE CIRCUIT

36

REPORT OF THE AUDIT COMMITTEE

s. £ s. d. Golden Bay Fields, Nelson. 1859. December Publican's Licenses Miners rights £276 Business Licenses £50 Registration of Water Rights ... " Diggers Claim ... Fees and Fines, Magistrates Court " Surveying 31st Dec, 1859 315 0 0 326 0 0 10 0 0 5 0 1 9 0 2 10 0 a tt 1860. ilarch ... Minor's Rights Registration of Rights and Claims Surveying £8, Fees and Fines £17 31st March 100 0 0 4 10 0 25 0 0 646 4 0 rune ...... 41 0 0 7 0 0 2 0 0 129 10 0 Business Licenses £5, Miner's Rights £36, Water Rights £4, Claims £3 Surveying ... ... ... ... September 50 0 0 Business Licenses £5, Publican's £10 Miner's Rights £33, Water do. £5 Registration of Claims... SurveyingFees and Fines, Resident Magistrate's Court 15 0 0 38 0 0 6 0 0 18 0 0 15 0 78 5 0 £903 19 o

RECEIPTS. £ s. d. £ s. d. 1859 December Received by Collector, Nelson ... 45 14 9 1860 March ... Iune Do. do. Do. do. ... Do. Collingwood 66 0 0 0 3 11 275 11 0 176 9 4 0 1 4 66 3 11 September it Do. Nelson ... Do. Collingwood 176 10 8 £564 0 4

RECEIPTS. £ e. a. 1859 December Fees, Native Circuit Court, Hokianga... 30th Sept., 1859 ... 22 7 0 1860 March ... June September Do. do. ... Do. do. ... Do. do. ... 31st Dec, " 31st March, 1860 ... 30th June, " 9 15 0 4 16 0 4 1 0 £40 19 0

ON THE FINANCE ACCOUNTS OF THE COLONY.

37

B—No. Iα

ACT ACCOUNT.

XII.

ACT ACCOUNT.

XIII.

COURTS ACT ACCOUNT.

XIV.

S. £ s. d. Golden Bay Fields, Nelson. 2 3 5 November December Printing Magistrate's Salary Constables Contingencies £37 6s. 6a., Surveying £2 10s. 31st Dec, 1859 34 7 6 94 6 0 39 16 6 it 168 10 0 1860 March ... tt Magistrate's Salary Constables " " Expenses ana Rent ... Clerical Assistance, Printing ana Postages February, 1860 25 0 0 197 16 0 9 9 7 22 18 8 tt a 50 0 0 234 17 0 16 16 3 255 4 3 June Resident Magistrate ... ... ... Constables Contingencies ... June 30 a September Contingencies Constables Resident Magistrate, Travelling Expenses Surveys Contingencies ... August 11 9 9 94 11 0 12 10 0 24 2 0 31 1 6 301 13 3 ii tt 173 14 3 Balance to 30th September, 1860 901 5 2 2 13 10 £903 19 0

1-XPENDITDRE. £ s. d. £ s. d. Balance on 30th September, 1860 564 0 4 564 0 4

EPPENDITURE. £ s. d. 1860 June Paid Kokowai, a present for services ... 5 0 0 35 19 0 Balance on 30th September, 1860 40 19 0

B—No. Iα

REPORT OF THE AUDIT COMMITTEE

38

XV. DEPOSIT

XVI. INVESTMENT

s. £ s. a 1. Intestate Estates — Receipts on account of Balance 30th September, 1859 ... ... ... ... 2,541 6 2 6,023 11 9 8,564 17 11 2. Miscellaneous — Receipts to 30th September, 1860 ... 2,640 8 II 3. Promissory Notes — On account of Laud Sales under Auckland Reserves Act 3,632 18 8 4. Sinking Fund — Six months' interest on Stock—on £6,207 10 7 to 5th July, 1859, and on £9,576 1859 to 5th January, 1860 Transferred from R. Account for year ended 30th June 1860 ... Transferred from Reserve Fund-Kin £25,000 B to 30th June, 1859, and , on £25,000 C to 30th June, 1859 227 13 6 8,050 0 0 625 0 0 Balance to 30th September, 1859 ... 8,902 13 6 9,044 5 8 5. Land Purchase Funds —• Province of Auckland: One-sixth Gross Land Revenue (with interest) to 30th Sept., 1860 ... Balance on 30th September, 1859 2,045 18 10 1,782 15 2 3,828 14 0 Province of Wellington: One-sixth Gross Land Revenue (with interest) to 3otli June, 1860 ... Balance on 30th September, 1859 5,748 4 8 3,238 6 10 8,986 11 6 Province of Hawke's Bay: One sixth Gross Land Revenue (with interest) to 30th Sept., 1860 ... Balance on 30th September, 1859 6,369 10 10 3,826 13 2 10,196 4 0 6. Suspense Account — British Treasury 8,133 9 1 £63,930 3 3 Balance on 30th September, 1860 ... 58,455 9 7

£ s. a. Balance 30th September, 1860 27,409 1 2 £27,409 1 2

B—No. Iα

ON THE FINANCE ACCOUNTS OF THE COLONY.

39

ACCOUNT.

XV.

ACCOUNT.

XVI.

EXPENDITURE. £ s. d| £ s. a. 1. Intestate Estates — Payments on account of ... 2,934 13 6 2. Miscellaneous — Balance on 30th September, 1859 ... Payments on account of ... 240 7 10 1,921 6 4 2,161 14 2 378 6 0 3. Promissory Notes Balance on 30tb September, 1860 ... 58,455 9 7 £63,930 3 3

Sinking Fund. Balance on 30th September, 1859 Amount invested in three per cent. Consols Interest on Stock invested £ s. a. £ s. a. 9,044 5 8 8,050 0 0 227 13 6 17,321 19 2 Land Purchase Funds. Province of Auckland— Invested in Union Bank five per cent Deposits Interest to July, 1860 Balance on 30th September, 1859 ... 1,797 3 3 53 9 1 1,658 3 4 3,508 15 8 Province of WellingtonInvested in Union Bank five per cent. Deposits Interest to July, 1860 Balance on 30th September, 1859 ... 2,958 17 7 69 9 1 2,418 12 2 Province of Hawke's Bay— Invested in Union Bank five per cent. Deposits Interest Balance on 30th September, 1859 ... 5,446 18 10 53 17 6 1,077 10 0 1,131 7 6 Balance brought down 30th September, 1860 £27,409 1 2 27,409 1 2

B—No. Iα

40

REPORT OF THE AUDIT COMMITTEE

XVII. DEBENTURE

XVIII. DEBT APPORTIONMENT

Old Debenture Debt—Scott's ... £3,675 16 0 £ s. a. £ s. a. 1845 ... 368 15 0 4,044 11 0 New Zealand Loan Act, 1856 ... 440,000 0 0 444,044 11 0 444,044 11 0 Balance brought down, 30th September, 1860 444,044 11 0

£ S. d. £ s. a. To amount raisea on account of the Guaranteed Loan of £500,000, from the 1st October 1859, to 30th September 1860 ... 60,000 0 0 Deducting amount taken up for Land Purchases in the Province of Auckland... 9,000 0 0 Deducting amount taken up for Land Purchases in the Provinces of Wellington ana Hawke's Bay 10,000 0 0 19,000 0 0 Remainaer chargeable to the Colony as under, viz., (being the balance of £120,000, Second Division, with the addition of £3,000 taken for Land Purchases, Taranaki) 41,000 0 0 8,000 0 0 Charged temporarily... 33,000 0 0 Balance on 30th September, 1859 ... ... 119,044 11 0 £ 160,044 11 0 Balance brought down 30th September, 1860 ... ... ... ... 160,044 11 0 Provinces —Northern Island ... ... ... ... 84,000 O 0 Middle Island 200,000 0 0 £ 444,044 11 0

B—No. U

XVII.

DEBT ACCOUNT.

XVIIL

ACCOUNT.

41

ON THE FINANCE ACCOUNTS OF THE COLONY.

£ s. d. Balance on 30th September, 1860 444,044 11 0

£ 6. d. Balance on the 30th September, 18S® ... 160,044 11 0 £ 160,044 11 0

REPORT OF THE AUDIT COMMITTEE

B—No. Iα

42

BALANCE SHEET OF THE GENERAL GOVERNMENT

Dr. £ s. d. PAGE. I. To Ordinary Revenue, Financial Year 1859-60 12 13 II. „ Supplementary Account 14 15 III. „ Civil List Fund 6,206 10 10 14 15 IV. „ Reserve Fund Account 10,029 5 5 18 19 V. „ Provinces'Surplus Revenue Account ... 21,057 13 10f 18 19 VI. (1) „ Loan Account, £500,000 ... 49,503 15 11 20 21 VII. „ Land Revenue Account 16,843 17 10J 28 29 VIII. „ Advance Account ... 32 33 IX. „ Bank of Issue Account 639 12 0 32 33 X. „ Auckland Reserves Act 1858 Account ... 34 35 XI. „ Bay of Islands Settlement Act 1858 Account 34 35 XII. „ Gold Fields' Act, 1858 Account 2 13 10 36 37 XIII. „ Gold Duty Act, 1858 Account 564 0 4 36 37 XIV. „ Native Circuit Courts Act, 1858 Account 35 19 0 36 37 XV. „ Deposit Account 58,455 9 7 38 39 XVI. „ Investment Account... 38 39 XVII. „ Debenture Debt Account 444,044 11 0 40 41 XVIII. „ Debt Apportionment Account... 40 41 „ Ordinary Revenue to 30th September, 1860 51,364 11 7 Less Expenditure „ „ 15,520 16 0 35,843 14 10 i 643,227 4 6J

43

B—No. Iα

ON THE FINANCE ACCOUNTS OF THE COLONY.

OF NEW ZEALAND ON THE 30th SEPTEMBER, 1860.

Cfc. £ s. d. PAGE. I. By Ordinary Ecvenuc, Financial Year 1859-60 12 13 II. „ Supplementary Account ... ... ... ... ... 36,537 14 1 14 15 III. „ Civil List Fund 14 15 IV. ,, Reserve Fund Account 18 19 V. „ Provinces' Surplus Revenue Account ... ... ... 18 19 VI. (2) „ Loan Account, £150,000 ... 25,043 14 2 22 23 VII. „ Land Revenue Account ... ... 28 29 VIII. „ Advance Account ... 53,708 5 3 32 33 IX. „ Bank of Issue Account 32 33 X. ,, Auckland Reserves Act 1858 Account ... 1,565 2 7 34 35 XI. „ Bay of Islands Settlement Act Account 1,212 19 9 34 35 XII. „ Gold Fields' Act 1S58 Account 36 37 XIII. „ Gold Duty Act 1858 Account 36 37 XIV. „ Native Circuit Courts Act 1858 Account 36 37 XV. ,, Deposit Account 38 39 XVI. „ Investment Account 27,409 1 2 38 39 XVII. „ Debenture Debt Account 40 41 XVIII. „ Debt Apportionment Account... ... ... ... .... 444,044 11 0 40 41 ,, Balance in the hands of Treasurers and Sub-Accountants in the Colony, viz.:— ■ Amount standing to the Debit of the respective Accountants, exclusive of Receivers of Land Revenue ... ... ... ... 29,693 9 7f Balance of Remittances between the several Accountants ... ... ... ... 7,168 16 0 Balances in hands of Receivers of Land Revenue 16,843 17 10 J 53,706 3 6| 643,227 4 6J

t B-IN"«. 1a

REPORT OF THE AUDIT COMMITTEE

44

Statement, in detail, of the Ordinary Revenue for the Financial Year ended 30th June, 1860.

CUSTOMS. £ s. d. £ s. a. £ s. d. Auckland— Aucklana ... ... ... Wangarei ana Kaipara ... Russell Mongonui Hokianga Kawhia ... ... ... ... 58,080 15 6 380 11 5 1,228 3 6 1,029 8 3 150 5 3 138 3 5 Taranaki— New Plymouth... 61,007 7 4 5,455 15 1 Wellington— Wellington ... ... Wanganui 29.966 2 9 4,022 3 1 33,988 5 10 Hawke's Bay— Napier 7,136 6 8 Nelson — Nelson ... ... ... Collingwood Wairau 13,776 6 10 551 11 3 276 11 4 14,604 9 5 Marlborough— Wairau ... ... 612 11 7 Canterbury— Lyttelton ... Akaroa 29,964 15 7 487 1 7 30,451 17 2 Otago— Dunedin Invercargill 22,657 15 10 2,207 18 21 24,865 14 0-1 General— Chatham Islands 74 15 5 Total Customs Revenue 178,197 2 6i FINES, PENALTIES, RENTS, &c. Auckland— Auckland, Russell, and Hokianga ... 19? 8 8 Taranaki— New Plymouth ... 50 6 5 Wellington— Wellington 0 3 0 Nelson— Nelson and Collingwood ... 103 8 11 Canterbury— Akaroa 0 8 0 Otago— Dunedin and Invercargill 0 6 6 353 1 6 Total Fees, &c. 353 1 6 POST OFFICE.' Auckland 2,787 2 1 Taranaki 330 7 2 Wellington— Wellington Wanganui ... ... ... .„ 1,252 17 4 221 9 9 1,474 7 1 426 5 9 Hawke's BayNelson 883 19 2 Marlborough— Blenheim ... ... 59 5 0 943 4 2 Canterbury— Lyttelton and Christchurch Akaroa 1,840 19 31 43 8 1 1,884 7 4J Carried forward ... 7,845 13 7£ 178,550 4 0J

ON THE FINANCE xICCOUNTS OF THE COLONY.

45

B—No. Iα

Statement, in detail, of Ordinary Revenue, &c.— continued.

£ s. d. £ S. d. £ s. d. Brought forward ... 7,845 13 11 178,550 4 0i POST OFFICE—continued. 1,085 16 fj 68 5 11 Otago— Dunedin Invercargill 1,154 2 0i 8,999 15 8 Total Postal Revenue JUDICIAL-FEES AND FINES. Supreme Court— Auckland ... ... ... Taranaki Wellington Nelson Canterbury ... ... ... ••• Otago 195 8 6 0 16 0 213 11 0 206 3 6 345 11 4 31 5 8 Sheriff — Auckland Wellington Nelson Canterbury Otago 992 16 0 77 17 1 29 1 9 27 9 7 179 7 4 6 3 0 319 18 9 District Courts — Auckland New Plymouth... Wellington and Wanganui Hawke's Bay ... Nelson Otago 228 2 0 33 19 10 263 6 2 41 13 0 360 9 11 205 6 1 1,132 17 0 Resident Magistrate's Courts — Auckland Onehunga ... Howick Wangarei Russell Mongonui Papakura Waiuku Turanga Raglan Circuit 907 1 2 101 1 9 22 16 4 5 7 10 61 10 0 43 1 0 15 19 0 6 3 0 18 12 0 7 6 6 70 11 6 Taranaki — New Plymouth... 1,259 10 1 149 12 0 Wellington— Wellington Wanganui 787 17 0 175 10 0 963 7 0 Hawke's Bay— Napier 118 19 6 Nelson — Nelson Richmond Colh'ngwood Motueka Blenheim ' 678 2 6 105 17 3 123 13 0 23 15 0 31 2 0 Marlborough— Blouheim 962 9 9 94 9 8 Canterbury— Lyttelton Christchurch Akaroa Timaru Kaiapoi 328 14 2 2,775 2 7 80 7 6 96 11 4 224 8 0 Otago— Dunedin Invercargill 3,505 3 7 676 16 11J 43 19 2 720 16 li Total Judicial 10,219 19 5| £197,769 19 2 Carried forward ...

REPORT OF THE AUDIT COMMITTEE

B—No. Iα

46

Statement, in detail, of Ordinary Revenue, &c. — continued.

Brought forward ... £ s. d. £ s. d. £ s. d. 197,769 19 2 FEES—REGISTRATION OF BIRTHS, DEATHS, & MARRIAGES. 219 17 0 Auckland Taranaki 23 15 6 Wellington— Wellington Wanganui ... ... ... ... ... 82 17 6 27 6 0 110 3 6 18 9 6 Hawke's Bay ... Nelson — Nelson Blenheim 111 11 0 Marlborough— Blenheim ... 14 3 6 Canterbuey 14 18 0 Otago 148 5 0 General — Stewart's Island 2 5 0 Total Registration of Births, &c. ... 663 8 0 FEES ON ISSUE OF CROWN GRANTS. Auckland Taranaki Wellington Hawke's Bay ... Nelson Canterbury Otago 244 0 0 37 0 0 141 0 0 236 0 0 154 0 0 92 0 0 99 0 0 1,003 0 0 MISCELLANEOUS. Fees on Arms and Ammunition Licences. Auckland New Plymouth... Wellington Napier Nelson Marlborough ... Canterbury Dunedin Invercargill 212 17 6 6 17 6 24 10 0 25 2 6 12 12 6 2 0 0 16 0 0 4 15 0 6 0 0 Fees and Payments, Land Claims Commissioner ... " Government Domain " Merchant Shipping " Office ... Sundries 2,028 9 6 60 1 3 67 8 0 29 17 9 74 7 5 310 15 0 2,260 3 11 Total Miscellaneous 2,570 18 11 Total Ordinary Revenue for Financial Year ended 30th June, 1860 £202,007 6 1

ON THE FINANCE ACCOUNTS OF THE COLONY.

47

B—No. Iα

Statement in detail of Expenditure on account of Ordinary Revenue for the Financial Year ended 30th June, 1860.

£ s. d. £ s. d. £ S. d. 19,000 0 0 Civil List Fund (A) ... PERMANENT CHARGES. Interest and Sinking Fund Account. New Zealand Debenture Act, 1856. On 8 per cent. Debentures, to 31st December, 1859 1,348 0 0 New Zealand Loan Act, 1856. On Debentures, Series A, 300,000, 1 year at 4 per cent... „ „ B, 25,000 „ „ C, 25,000 „ „ D, 50,000 „ „ E, 30,000, 9 months to 31st March 12,000 0 0 1,000 0 0 1,000 0 0 2,000 0 0 900 0 0 To Reserve Fund on Scries E, 20,000 3 months 16,900 0 0 200 0 0 On Debentures, Series A, 300,000 1 year at 2 per cent.... „ „ B, 25,000 „ „ C, 25,000 „ „ D, 50,000 „ „ E, 30,000 9 months „ „ „ 20,000 6,000 0 0 500 0 0 500 0 0 1,000 0 0 450 0 0 300 0 0 17,100 0 0 * 8,750 0 0 27,198 0 0 Reimbursements on Account of Interest and Sinking Fund. Provinces — Northern Island. Auckland, on £26,000, 1 year ... ... £1,560 „ 9,000, 9 months ... ... 405 Wellington and Hawke's Bay, £39,000, 1 year... £2,340 „ 10,000,9 months 450 1,965 0 0 Provinces — Southern Island. Nelson £2,700 Canterbury ... ... ... ■•• 4,650 Otago 4,650 2,790 0 0 4,755 0 0 12,000 0 0 Inter-Colonial Royal Mail Steam Company, Interest on Balance of Loan of £25,000 Province of Auckland, Interest on Temporary Loan of £5,000 Union Bank, Auckland and Wellington, in Ace. Current „ London, „ „ 16,755 0 0 1,009 7 6 112 1 11 141 12 11 455 18 0 18,474 0 4 8,723 19 8 Total Interest and Sinking Fund (B) ... Paid under Acts of General Assembly. Pensions' Act, 1856. A. Sinclair W. Swainson A. Shephera, to 20th July, 1859 466 13 4 400 0 0 25 16 1 Land Claims' Settlement Act, 1856. Commissioner and Clerks ... Interpreter, July ... Contingencies 1,100 0 0 16 14 6 144 0 0 892 9 5 1,260 14 6 Carried forward 2,153 3 11 27,723 19 8 * Of this amount (£8,750) the sum of £700 is transferred to Reserve Fund Account, viz.— B, £25,000, 30th September, 1859, 3 months B, 25,000, 30th June, 1860, 3 months E, 20,000, „ „ 9 „ •■• E, 30,000, „ „ 3 „ ... £ 25 25 !()0 50 £ '00

REPORT OF THE AUDIT COMMITTEE

B—No. U

48

Statement, in detail, of Expenditure— continued.

£ s. d. £ s. d. £ s. d. Brought forward 2,153 3 11 27,723 19 8 Audit Act, 1858. Auditor... Reserve Fund for Audit Committee ... 500 0 0 150 0 0 650 0 0 Martin's Annuity Act, 1858. Wm. Martin Civil Service Superannuation Act, 1858. J. G. Johnson W. L. Howard ... B. Woods 333 6 8 75 0 0 61 9 0 50 1 8 186 10 8 Native Schools Act, 1858. Grants in aid, Northern Division — £ s. d. Church of England ... ... 2,950 0 0 Wesleyan Church ... ... 1,740 0 10 Roman Catholic Church ... 1,0GB 14 10 5,692 15 8 Grants in aid, Southern Division — Church of England ... ... 240 0 0 Wesleyan Church ... ... 424 2 2 Roman Catholic Church ... 150 6 1 814 8 3 6,507 3 11 492 16 1 Balance carried to Reserve Fund Public Debt Apportionment Act, 1858. New Plymouth Guarantee ... Less Receipts 7,000 0 0 2,200 0 0 349 4 0 1,850 16 0 Waste Lands Act, 1858. Secretary of Crown Lands and Clerks Crown Grant Office 750 0 0 525 0 0 1,275 0 0 Total under Acts of General Assembly (C) 13,448 17 3 £22,172 16 U Total Permanent Charges Carried forward 41,172 16 11

B—No. Iα

Statement, in detail, of Expenditure— continued.

49

ON THE FINANCE ACCOUNTS OF THE COLONY.

Under the Appropriation Act of 1858. Salaries. Contingencies Totals. Votes. Excess charged to Supplementary Account. Saving. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d £ s. d. £ s. d. 41,172 16 11 Brought forward ... Class I.—EXECUTIVE. 500 0 0 625 0 0 280 0 0 380 0 0 496 2 9 62 10 0 400 0 0 475 0 0 529 17 9 Governor's Establishment ... ... Colonial Secretary's Department Attorney-General's Department Goionial Treasurer's Department Native Minister's Department... Ditto ditto ditto New Plymouth Auditor's Department Registrar-General's Department Extra Clerical Assistance Contingencies 164 14 0 664 14 0 625 0 0 280 0 0 380 0 0 764 5 0 650 0 0 280 0 0 500 0 0 99 11 0 25 0 0 120 0 0 558 12 9 400 0 0 521 19 7 529 17 9 280 4 2 600 0 0 400 0 0 575 0 0 600 0 0 300 0 0 41 7 3 46 19 7 53 0 5 70 2 3 19 15 10 280 4 2 District Registrars of Births, Deaths, and Marriages. Auckland District New Plymouth ditto... Wellington ditto Wanganui ditto Wairarapa ditto Napier ditto Nelson ditto Mariborough ditto ... Akaroa and Kaiapoi ditto Dunedin ditto Invercargill ditto Stewart's Island 3,748 10 6 491 17 9 4,240 8 3 4,669 5 0 428 16 9 137 1 0 23 15 6 68 9 0 27 6 0 14 8 6 18 9 6 111 11 0 14 3 6 14 18 0 55 7 0 32 11 0 2 5 0 520 5 0 600 0 0 79 15 0 4,760 13 3 Total Executive (D) ... 4,268 15 6 491 17 9 4,760 13 3 5,269 5 0 508 11 9 Class H—LEGISLATIVE. Legislative Council ... ... House of Representatives General Expenses 450 0 0 1,350 0 0 604 17 2 450 0 0 1,350 0 0 604 17 2 465 0 0 1,380 0 0 2,150 0 0 15 0 0 30 0 0 1,545 2 10 Total Legislative (E) ... 1,800 0 0 604 17 2 2,404 17 2 3,995 0 0 1,590 2 10 2,404 17 2 Class ni—JUDICIAL. Supreme Court. Travelling Expenses of Judges on Circuit 228 18 6 71 1 6 228 18 6 300 0 0 Supreme Court. 950 0 0 50 0 0 650 0 0 150 0 0 272 9 7 115 10 0 35 13 6 985 13 6 50 0 0 745 0 2 158 6 1 280 5 7 135 12 9 i,ooo o o 60 0 0 700 0 0 200 0 0 250 0 0 60 0 0 14 6 6 10 0 0 Auckland ... Taranaki ... Wellington... Nelson Canterbury... Otago 95 0 2 8 6 1 7 16 0 20 2 9 45 0 2 30 5 7 75 12 9 41 13 11 Total Supreme Court (F) 2,187 19 7 395 17 0 2,583 16 7 2,570 0 0 150 18 6 137 1 11 2,432 18 1 Deduct excess... 150 18 6 District and Resident Magistrates' Courts. Auckland ... Onehunga ... Howick ... ... ... ... Papakura ... Waiuku Wangarei ... ... Russell and Hokianga Turanga Mongonui ... Raglan New Plymouth 1,505 4 3 150 0 0 150 0 0 150 0 0 144 7 0 150 0 0 250 0 0 58 3 3 20 15 11 11 14 0 1 10 0 13 6 0 5 0 0 1 10 0 24 15 0 0 7 0 12 7 2 19 17 8 1,563 7 6 170 15 11 161 14 0 151 10 0 157 13 0 155 0 0 251 10 0 24 15 0 275 7 0 212 7 2 569 17 8 1,510 0 0 165 0 0 165 0 0 165 0 0 165 0 0 175 0 0 475 0 0 53 7 6 5 15 11 3 6 0 13 10 0 7 7 0 20 0 0 223 10 0 275 0 0 200 0 0 550 0 0 335 0 0 210 0 0 590 0 0 24 15 3 2 7 2 59 13 0 20 2 4 50,771 5 5 Carried forward 3,693 17 3 3,955 0 0 86 5 7 347 8 4 3,524 11 3 169 6' 0

B—No. 1a

Statement, in detail, of Expenditure— continued.

50

REPORT OF THE AUDIT COMMITTEE

Under the Appropriation Act of 1858. Salaries. Contingencies Totals. Votes. Excess charged to Supplementary Account. Saving. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward ... 3,524 11 3 169 6 0 3,693 17 3 3,955 0 0 86 5 7 347 8 4 50,771 5 5 District and Resident Magistrates' Courts (continued). 443 8 0 1,677 5 1 569 2 2 291 13 4 1,023 17 5 80 0 0 212 5 0 1,018 9 10 150 0 0 200 0 0 825 14 0 200 0 0 33 13 6 226 14 11 116 0 2 3 2 8 12+ 2 8 5 16 0 19 6 0 217 2 7 5 12 0 0 19 6 172 19 9 0 10 10 477 1 6 1,904 0 0 685 2 4 294 16 0 1,148 0 1 I 317 7 0 1,289 12 5 155 12 0 200 19 6 998 13 9 200 10 10 375 0 0 1,041 5 0 425 0 0 330 0 0 875 0 0 102 1 6 862 15 0 260 2 4 Wanganui ... Wellington... Napier Collingwood Nelson Wairau (Nelson Province) Ditto (Marlborough Province)... Christchurch, Lyttclton and Kaiapoi Timaru Akaroa Dunedin Invercargill... Petty Sessions Courts 225 0 0 980 0 0 160 0 0 220 0 0 675 0 0 200 0 0 300 0 0 273 0 1 92 7 0 309 12 5 35 4 0 4 8 0 19 0 6 323 13 9 0 1(1 10 300 0 0 Total District and Resident Magistrates' Courts (G) 10,216 6 1 1,149 6 7 11,365 12 8 9,761 5 0 2,310 8 6 706 0 10 9,055 4 2 Deduct excess... 2,310 8 6 Coroners. Auckland ... Taranaki ... Wellington... Napier ... Nelson Marlborough Canterbury... Otago 83 5 0 13 16 0 50 9 6 8 14 0 59 19 6 21 4 0 95 3 6 29 3 6 I 361 15 0 J 361 15 0 Total Coroners (II) 381 15 0 361 15 0 361 15 0 361 15 0 Class IV.—CUSTOMS. Chatham Islands Ditto to Reserve Fund 450 0 0 2 12 6 2 7 6 I 455 0 0 455 0 0 Auckland ... ... ... ••• Wangarei and Kaipara Russell Hokianga ... Mongonui ... Kawhia New Plymouth Wanganui ... Wellington... Napier Collingwood Nelson Wairau (Province of Nelson) ... Ditto (Province of Marlborough) Lyttelton ... Akaroa Dunedin Invercargill... Repairs to Buildings ... Unforseen Contingencies 3,673 9 11 279 10 0 582 10 0 50 0 0 286 10 2 214 0 5 427 10 0 401 10 0 2,591 18 3 500 18 0 360 0 0 1,491 2 1 46 13 4 93 6 8 1,644 7 2 200 0 0 1,105 6 8 450 0 0 183 17 11 19 15 0 4 18 4 12 4 0 46 10 0 35 17 0 50 15 8 44 14 1 204 1 3 58 17 1 9 4 9 56 17 5 16 15 10 12 0 0 588 7 10 33 7 6 186 0 1 24 3 0 39 7 10 107 0 0 3,857 7 10 299 5 0 587 8 4 62 4 0 333 0 2 249 17 11 478 5 8 446 4 1 2,795 19 6 559 15 1 369 4 6 1,547 19 6 1 168 15 10 2,232 15 0 233 7 6 1,291 6 9 474 3 0 39 7 10 107 0 0 3,223 2 6 332 10 0 634 5 4 33 5 0 1 627 10 0 22 2 4 285 0 0 250 0 0 570 0 0 265 0 0 2,810 0 0 400 0 0 380 0 0 1,702 17 6 48 0 2 0 2 1 91 14 4 181 4 1 14 0 6 159 15 I 10 15 6 154 18 0 250 0 0 81 4 2 1,851 5 0 250 0 0 1,010 0 0 350 0 0 300 0 0 500 0 0 381 10 6 16 12 6 281 6 9 124 3 0 260 12 2 393 0 0 Total Customs 1,739 14 10 16,588 7 6 15,812 5 0 1,832 6 9 1,056 4 3 14,756 0 9 14,848 12 8 Deduct excess... 1,832 6 9 Carried forward ... 74,944 5 4

ON THE FINANCE ACCOUNTS OF THE COLONY.

51

B—No. Iα

Statement, in detail, of Expenditure— continued.

Under the Appropriation Act of 1858. Salaries. Contingencies. Totals. Votes. Excess charged to Supplementary Account. Saving. Brought forward ... £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 74,944 5 4 Class V—POSTAL. 1,514 17 2 Conveyance of Mails by Land Conveyance of Mails by Sea, viz. i— Inter-Colonial and Inter-Provincial Steam Service, Original Contract. Extended Service, Sydney, Auckland, and Napier Ditto Auckland and Napier Ditto Napier and Wellington Ditto ditto (to Reserve Fund) Contribution for Mail Service between Sydney and England ... Ditto to Reserve Fund New Plymouth Harbour Boats 10,000 0 0 6,000 0 0 2,467 15 8 250 0 0 333 6 8 30,865 19 6 9,600 0 0 21,265 19 6 5,000' 0 0 5,000 0 0 300 0 0 Auckland — Departmental Countiy Postmasters and Local Mails... Gratuities, Contingencies, &c. 1,218 14 0 205 15 9 710 16 4 516 18 5 2,652 3 9 2,580 0 0 72 3 9 New Plymouth— Departmental ... ... ••• Country Postmasters and Contingencies 150 0 0 20 0 0 44 9 5 I 214 9 5 250 0 0 35 10 7 Wellington—■ Departmental Country Postmasters and Local Mails... Gratuities and Contingencies 680 0 0 214 19 11 110 0 0 I 1,150 14 4 145 14 5 Napier— Clerk, Country Postmasters, and Local Mails ... Gratuities and Contingencies 115 0 0 426 8 0 75 6 1 1 616 14 1 )> 2,180 0 0 412 11 7 Nelson and Blenheim— Departmental Country Postmasters and Local Mails... Gratuities and Contingencies Subsidy s.s. " Tasmanian Maid" 675 0 0 185 4 1 422 0 0 348 0 6 500 0 0 V 2,130 4 7 1,725 0 0 405 4 7 Canterbury— Departmental ... ... Country Postmasters and Local Mails... Gratuities and Contingencies 725 0 0 37 0 0 1,340 11 6 181 4 6 I 2,283 16 0 1,905 0 0 378 16 0 Otago— Departmental Country Postmasters and Local Mails... Gratuities and Contingencies 208 6 8 105 2 9 893 0 1 171 17 7 I 1,378 7 1 1,120 0 0 258 7 1 Total Postal (J) 4,650 2 6 36,642 6 4 41,292 8 9 19,366 0 0 22,380 10 11 448 2 2 18,911 17 10 Deduct excess... 22,380 10 11 Class VI.—MILITARY. Militia ... To Reserve Fund, Balance of Vote ... 757 8 6 293 2 I 449 9 5 Repairs of Military Barracks To Reserve Fund, Balance of Vote ... 1,221 3 7 278 19 5 1,500 0 0 1,500 0 0 New Barrack Accommodation, including Barracks at Napier ... To Reserve Fund, Balance of Vote ... 1,500 0 0 1,500 0 0 2,753 7 6 746 12 6 3,500 0 0 3,500 0 0 Total Military (K) 6,200 0 0 6,500 0 0 Carried forward 100,356 3 2

B—No. 1a

Statement, in detail, of Expenditure— continued.

52

REPORT OF THE AUDIT COMMITTEE

Under the Appropriation Act of 1858. Salaries. Contingencies.! Totals. Votes. Excess charged to Supplement. ary Account. Saving. £ s. d. £ s. d. £ s. d. £ s. d. , s. d. £ s. d. £ s. d. 100,356 3 2 Brought forward ... Class VH.—MISCELLANEOUS. Government House & Domain. Auckland 447 19 0 179 6 8 Ditto ditto ditto Wellington 140 0 0 258 1 7 Colonial Agent ... ... ... 500 0 0 Postages on Public Service ... ... ... 661 8 1 Inspector of Public Works ... ... 274 2 9 Pension—A.Browne... ... ... ... 36 10 0 Ditto E. Powell ... ... ... ... 18 6 0 Printing and Stationery ... ... ... 1,833 14 9 Eight per cent. Debentures issued at Wellington... ... ... ... ... 296 0 0 General Contingencies ... ... ... 1,497 0 9 Ditto Rent Public Offices, Wellington, 1857-8... Census ... ... ... ... ... 371 9 0 Electoral, Auckland ... ... ... ... 441 16 2 New Plymouth ... ... ... 20 9 9 Wellington ... ... ... 201 3 1 Napier ... ... ... ... 20 5 6 Nelson ... ... ... ... 266 14 5 Marlborough ... ... ... 39 6 7 Canterbury ... ... ... 265 8 4 Otago ... ... ... ... 334 2 6 447 19 0 140 0 0 500 0 0 274 2 9 179 6 8 258 1 7 661 8 1 36 10 0 18 6 0 1,833 14 9 296 0 0 1,497 0 9 627 398 500 661 274 36 18 1,833 296 1,497 90 371 > 1,589 627 5 8 398 1 7 500 0 0 661 8 1 274 2 9 36 10 0 18 6 0 1,833 14 9 296 0 0 1,497 0 9 5 8 "i 1 7 0 0 8 1 2 9 10 0 6 0 14 9 0 0 0 9 - 0 0 9 0 6 4 >■ 6,543 1 J > 6,543 15 0 15 0 1,644 9 11 371 9 0 441 16 2 20 9 9 201 3 1 20 5 6 266 14 5 39 6 7 265 8 4 334 2 6 90 0 0 371 9 0 V 1,589 6 4 1,362 1 9 6,741 3 2 Deputy Governor ... ... ... 129 3 10 Henry Sewell ... ... ... ... 375 0 0 1,362 1 9 129 3 10 6,741 3 2 8,193 129 375 8,193 4 11 129 3 10 375 0 0 4 11 3 10 0 0 6,548 1 6,548 15 0 15 0 1,644 9 11 129 3 10; 375 0 0; 375 0 0 Total Miscellaneous (L) ... 1,491 5 7 7,116. 3 2 1,491 5 7 7,116. 3 2 8,697 8,697 8 9 8 9 6,548 1 6,548 15 0 15 0 2,148 13 9 6,548 15 0 Deduct excess... 2,148 2,148 13 9 13 9 REFUNDS OF REVENUE. Customs—Auckland Ditto New Plymouth ... Ditto Wellington Ditto Napier ... Ditto Nelson and Wairau Ditto Lyttclton 329 9 9 18 18 8 106 19 6 1 4 0 37 9 5 260 7 3 Ditto Fines and Penalties, New Plymouth.., Ditto Ditto Nelson Ditto Ditto Lyttelton ... ... ... 50 0 0 17 10 0 25 0 0 754 8 7 92 10 0 Total Customs (M) 846 18 1 Judicial Fines, Wellington and Wanganui Ditto Nelson Sheriff's Fees, Wellington ... Post Office, Foreign Postage Fees on Ammunition Licenses 29 0 0 100 0 0 29 1 9 138 7 6 89 6 8 385 15 11 Total Miscellaneous (N) ... Provinces Surplus Revenue (carried to credit of Provinces) (O) ... 385 15 11 93,869 13 5 Total... 202,007 6 1 RECAPITULATION. Class I.—Executive Ditto II.—Legislative Ditto III.—Judicial Ditto IV. —Customs Ditto V.—Postal... Ditto VI. —Military Ditto VII.—Miscellaneous 2.461 7 0 1,832 6 9 22,380 10 11 2,148 13 9 28,822 18 5 Total in Excess of Appropriations ...

B—No. Iα

VIII. (No. 1.) ADVANCES. Officers of Government and others.

53

ON THE FINANCE ACCOUNTS OF THE COLONY.

Balances on 30th September, 1859. Transactions 1859-60. Balances on 30th September, 1860. Dr. Accounted for. Advances. Dr. £ s. d. £ s. d. £ s. d. £ s. d. D. McLean, Native Secretary, Land Purchases on account of Natives Wairarapa Land Purchase Five per cents. D. McLean, Chief Land Purchase Commissioner, Contingent Expenses ... Ditto Native Secretary William Corbctt, Postmaster, Auckland George E. Eliott, Chief Clerk to Colonial Secretary John Rogan, District Land Purchase Commissioner, Kaipara, Contingent Expenses... H. T. Kemp, „ „ Russell, „ G. W. D. Hay „ „ Thames, J. G. Johnson, „ ,, Kaipara, „ ... S. P. Smith, Surveyor to Land Purchase Department, „ „ Colonel Mould, Inspector of Public Works, Auckland ... C. W. Richmond, Colonial Treasurer, ,, Henry Sevvcl!, Colonial Agent in England ... Sir Osborne Gibbes, Apprehension of John Kelley, Wangarei ... James Fttlloon, Special Messenger Native Secretary's Department William Harsant, R. M., Raglan ... S. Kempthorne, Surveyor, Bay of Islands Settlement ... W. B. J'al., Chief Clerk Native Secretary's Department Thos. Beckham, Resident Magis! rate, Auckland H. R. Aubrey, „ Wangarei John White, Interpreter to Land Purchase Department, Auckland H. C. Balneavis, Deputy Adjutant-General ,. James Nionis, Onehnnga, Exploring Expedition H. H. Turton, Circuit Magistrate, Native Districts Rev. Thon)_ Buddie, Auckland, Native Schools John Cumin, Clerk, Auckland H. R. Aubrey, Resident Magistrate, Wangarei Henry Halse, Circuit Magistrate, Waiuku District H. T. Clarke, „ Bay of Plenty William Clarke, Surveyor, Bay of Islands Settlement... J. S. Baylis, Militia Office, Auckland Rev. J. McDonald, on account of Native School Grant, Auckland H. S. Wardell, R. M. Turanga Rev. G. A. Kissling, Auckland, on account of Native School Grant Rev. J. Whiteley, New Plymouth, „ H. Turton, Special Messenger Native Secretary's Department ... Robert Parris, District Land Purchase Commissioner, New Plymouth R. Sclmltz, Sub-Collector of Customs, Mongonui W. N. Searancke, restrict Land Purchase Commissioner, Weilington J. Hoggard, Postmaster, Wellington D. S. Dune, Resident Magistrate, Wanganui... Robert Bart, District Judge, Wellington Government of France, for Expenses of Shipwrecked Seamen ... John Nixon, Special Mission, Wellington G, S. Cooper, District land Purchase Commissioner, Napier A. Alexander, Napier, on account of Taupo Road M. Fitzgerald, Surveyor Land Purchase Department,.Napier ... E. Catciipool, Postmaster, Napier John Curling, Resident Magistrate, Napier ... J. Grindell, Clerk to B. Wahnslcy, Postmaster, Nelson ... James Mackay, Land Purchase Contingencies, Middle Island ... F. B. Wright, Postmaster, Lyttelton Government of Victoria, Advertising for Totara Piles ... „ Tasmania, Apprehension and Passage of Prisoners, &c. ... Surcharges F. E. Campbell, Adjutant, Militia Expenses ... T. M. Haultain, Colonel, „ F. D. Fentou, Assistant Law Officer Imperial Government, Passages of Military Prisoners to England 550 0 0 847 6 5 3,655 6 5 766 12 6 622 5 2 3,239 9 7 73 15 0 93 15 0 281 10 9 260 0 0 150 0 0 1,301 14 0 3,455 0 0 125 15 0 100 0 0 210 0 0 550 0 0 260 0 0 997 6 5 4,334 15 3 982 2 11 52 0 0 56 5 0 211 5 5 50 0 0 50 0 0 282 16 2 50 0 0 52 2 0 203 15 4 100 0 0 264 6 6 1 10 0 52 2 0 50 0 0 503 15 4 96 4 3 264 6 6 1 10 0 9 19 6 165 0 0 375 4 2 95 0 0 115 0 0 75 4 2 98 15 9 150 0 0 226 2 10 10 0 0 55 0 0 76 2 10 50 0 0 70 0 0 0 0 6 55 0 0 50 0 0 70 0 0 12 0 0 25 0 0 30 0 0 125 0 0 60 0 0 12 0 0 25 0 0 30 0 0 188 0 1 120 0 0 1,440 0 10 30 0 0 41 0 0 60 0 0 21 10 0 711 15 3 200 0 5 250 0 0 20 0 0 300 0 0 63 0 1 185 0 0 1,440 0 10 30 0 0 41 0 0 60 0 0 26 10 0 711 15 3 200 0 5 250 0 0 20 0 0 300 0 0 125 0 0 5 0 0 25 0 0 25 0 0 6 0 0 6 0 0 50 0 0 43 15 0 760 0 0 160 0 0 40 0 0 41 16 4 50 0 0 43 15 0 415 2 4 90 0 0 7 10 0 540 1 10 30 0 0 7 10 0 20 0 0 97 12 0 884 19 6 100 0 0 40 0 0 61 16 4 97 12 0 30 0 0 200 0 0 80 0 0 200 0 0 636 0 0 400 0 0 20 0 0 8 116 1,691 5 0 400 7 2 2,333 18 6 25 0 0 50 0 0 25 0 0 199 7 11 676 0 0 600' 0 0 20 0 0 8 11 6 1,636 I 11 600 7 2 2,450 12 4 0 14 6 4 9 6 40 0 0 200 0 0 144 4 10 200 0 0 649 7 11 7 12 7 63 19 6 532 14 1 6 18 1 59 10 0 57 15 3 57 15 3 40 0 0 40 0 0 50 0 0 40 0 0 40 0 0 28"l7 1 50 0 0 28 17 1 Totals I £9,061 1 7 10,032 7 9 17,129 10 10 10,158 4 8

B—No. Iα

REPORT OF THE AUDIT COMMITTEE

54

VIII. (No. 2.) Provinces on account of Transactions from

Dr. Province op Auckland. £ s. d. £ ; s. d. 1859 November... Interest to credit of Land Purchase Commissioner's Account with the Union Bank to 31st December, 1858 Ditto ditto to 30th June, 1859 8 18 11 18 2 10 tt 1860 February ... April May June September... Provincial Treasurer on account of Loan of £5,000 ... Ditto ditto ditto Ditto ditto ditto Ditto ditto ditto ... Balance of amount reserved from Revenue for Resident Magistrate's Department, Wangarei 817 15 0 1,226 5 0 500 0 0 500 0 0 20 0 0 4 ■» Balance on 30th September, 1860... 3,091 1 9 3,091 1 9 10,037 0 9 £13,128_2_ 6 Province ov Tabanaki. Receipts (Nil) Province of Wellington. 1860 September... Cost of Napier Barracks, transferred to Kevenue Account 1859-60 2,400 0 0 X»3&& 2,400 0 0 u Interest and Sinking Fund for year to 30th June, 1859, taansferred to suspense Account... 2,400 0 0 1,650 0 0 Carried forward ... ... ,.. ... 4,050 0 0 5,491 1 9

ON THE FINANCE ACCOUNTS OF THE COLONY

55

B—No. Iα

VIII. (No. 2.)

1st October, 1859, to 30th September, 1860.

Cβ. Province of Auckland. £ s. d. 1859 November... Paid for site of Resident Magistrate's Court and Police Office... J. White, expenses of Surveying Scrip Claims, Hokianga J. Matthew, Contribution for improvement of Great South Road Election Ixpenses ... ... ... November ... M. Kciley, Case for Geological Charts ... August Rev. J. Morgan, Paid Natives for conveying Specimens J. Ninnis, Expenses of Boring at Drury ... September ... H. S. Wardell, Resident Magistrate, Expenses executing Warrant in November, 1858, Queen v. Pox ... Temporary Loan Election Expenses ... ... November and December... Paid on account of Lodge to Government House Grounds Messrs. HibDert & Co., 1 years interest on Bill for Rifles One set Standard Weights and Measures ... Freight of do. per "African" ... ... ... ... 510 0 0 165 2 0 10 0 0 27 10 6 0 7 6 S 14 0 186 10 1 a a )ecember ... a tt a 40 11 5 5,000 0 0 69 14 0 75 0 0 61 18 4 65 5 0 2 18 5 tt tt tt tt a 1860 75 0 0 150 0 0 1 i 6 5 10 0 80 0 0 2 10 0 34 13 0 200 0 0 55 0 0 100 0 0 2 4 7 175 0 0 2 10 187 10 0 150 0 0 25 0 0 75 0 0 56 5 0 lanuary February ... Aarch it u a it it tt a Vpril day rune ruly August a Payment on account of Resident Magistrate's Court ... Do. do. do. do. W. C. Wilson, Printing ... J. Haliday, Cleaning and fitting Office for Dr. Hochstetter William Clarke, Survey of Scrip Claims ... P. Kunst, Advertising Elections ... ... November ... Deputy Returning Officers, Wangarei ... December ... Payment on account of Resident Magistrate's Court ... Balance of Contract for Government House Lodge ... William Clarke, Survey of Scrip Claims ... Assurance on Weights and Measures per " African"... Payment on account of Resident Magistrate's Court... Elections, Advertising and Stationery Payment on account of Resident Magistrate's Court ... Do. do. do. do. ... Tamihana, Services at Waikato Ferry Payment on account of Resident Magistrate's Court ... Do. do. do. do. ... Commissariat Department for Stores supplied on Requisition of His Honor the Superintendent Improvement of IS!apiet Bridle Road Half Balance, Resident Magistrate's Court... Additional Expenses ... ... ... William Clarke, Survey of Scrip Claims ... A. Karaka, Cutting Boundary on Fishwick'sclaim ... Interest on £1,956, Balance of Loan of £5,000 from 31st December, 1859, to 30th June, 1860 Do. do. 1st July to 30th September, 1860 Interest on sums raised for Land Purchases, viz., on £26,000, 1 year to 30th June, 1860 ... Do. £9,000, 9 months to 30th June, 1860... September... 118 4 1 71 4 3 411 15 0 438 19 6 23 8 7 4 6 3 58 16 9 ' 29 11 7 1,560 0 0 405 0 0 10,718 15 4 : Balance on 30th September, 1859... ... 10,718 15 4 2,409 7 2 13,128 2 6 Province of Taranaki. Payments (Nil) 1859 'ecember... Province of Wellington. tt Paid Bishop of New Zealand, Refund of amount paid by him for Land at Wanganui Advertisements per Agent General, London, for Light House, Pcncarrow Head 80 0 0 1860 larch 1 11 6 Ditto ditto ditto 5 2 0 86 13 6 Balance on 30th September, 1859 ... 86 13 6 3,488 6 0 Ditto 30th September, 1860 ... 475 0 6 4.050 0 0 Carried forward ... ... ... 10,805 8 10

REPORT OF THE AUDIT COMMITTEE

B—No. Iα

56

VIII. (No. 2.) Provinces on account of Transactions from

De. £ s. d. £ s. d. 5,491 1 9 Brought forward Pbovincb of Hαwee's Bat. Eeceipts (Nil) ... Balance on 30th September, 1860... 2,798 14 3 2,798 14 3 Province of Nelson. Receipts (Nil) ... Balance on 30th September, 1859 ... Ditto 30th September, 1860 ... 302 13 9 151 3 8 453 17 5 Province of Marlborough. Kepayment of advances ... 409 8 9 409 8 9 409 8 9 Pkovince op Canterbury. 1860 September... Balance of amount reserved from Revenue of 1858-59, for Post Office Department 36 15 0 Balance on 30th September, 1859... „ 30th September, 1860... 36 15 0 36 15 821 19 1 60 1 11 918 16 0 1859 December... Province op Otago. Payment from Provincial Treasurer for Cost of Standard Weights and Measures 70 10 0 Balance on 30th September, 1859... 70 10 0 66 8 1 70 10 136 18 1 Carried forward ... ... ... 6,CO7 15 6

ON THE FINANCE ACCOUNTS OF THE COLONY.

Iα

57

VIII. (No. 2.)

1st October, 1859, to 30th September, 1860.— continued.

Ch. Brought forward £ s. d. £ s. d. 10,805 8 10 Province of Hawke's Bay. 200 0 0 69 10 0 1859 December ... tt Expenses of forming Taupo Road, per Mr. A. Alexander One set Standard Weights and Measures ... 1860 March June Freight and Assurance on Weights and Measures, per "Lord Burleigh" Paid Provincial Treasurer, Wellington, on accouut of Charge on Permanent Debt 5 4 3 2,500 0 0 2,774 14 3 24 0 0 Balance on 30th September, 1859 2,798 14 3 2,774 14 3 Province of Nelson. 1859 December ... Provincial Treasurer on account of Wairau Monument One set Standard Weights and Measures ... Freight ditto, per " African," 58-4 Mch. Assurance do. do. 44-6 Election Expenses, Advertising, December ... Freight on Weights and Measures from Auckland Election Expenses, Advertising Paid for a set of Scales Error in amount charged to Post Office in Revenue Accounts, 1858-9 300 0 0 65 5 0 5 2 10 13 12 9 3 2 6 4 5 5 21 15 0 tt March May June September... ft 40 13 11 453 17 5 453 17 5 453 17 5 Province of Marlborcgii. 1859 December... Pay of Police Nov. 1859, £33, Mch. do. to 29th Feb. 1860, £100 2s .. 1860 March 133 2 0 June it Contingencies £25 3 3, General Contingencies £6 ... Land Department Pay of Police (31st May) £100 10; ditto Forage (March) £15 Election Expenses, £11 12s; Contingencies, £46 17... Police Pay and Rations ... ... .. ... June 31 3 3 33 14 6 115 10 0 58 9 0 -37 10 0 September... 409 8 9 409 8 9 Province of Canterbury. 1859 December... One Set Standard Weights and Measures 69 10 0 1860 March Provincial Treasurer, Balance due 30th September, 1859 " Elections, liet. Officers and Clerks, Nov. and Dec. ... " Clerks and Advertising " ...' Assurance on Weights, &c., per " Lord Burleigh" ... Election Expenses 821 19 1 5 17 4 5 16 1 5 4 4 10 9 2 tt June 918 16 0 918 16 0 918 16 0 1859 December... Province of Otago. Cost of one Set Standard Weights and Measures Freight and Assurance ditto per " Sir F. Pollock" ... 70 10 0 11 11 2 1860 March Provincial Elections, Returning Officer 18s.; Sept. do. do. £3 ... 3 18 0 85 19 2 Balance on 30th September, 1860... 85 19 2 50 18 11 136 18 1 Carried forward |£15,448 4 5

REPORT OF THE AUDIT COMMITTEE

B—No. Iα

58

VIII. (No. 2.) Provinces on account of Transactions from

VIII. (No. 3.) Imperial share of

VIII. (No. 4.) Steam

Dr. £ s. d. £ s. d. 6,007 15 6 Brought forward Provinces of Wellington and Hawke's Bat. Receipts, Nil ... Balance on 30th September, 1860... 4,440 0 0 4,440 0 0 Balance on the 30th September, 1860 6,007 15 6 17,036 1 2 £23,043 16 8

1859 November... Repaia by Commissariat Department— For Subsiay to Slst October, 1859 ... £ s. a. 3,500 0 0 1860 March May August Do. 31st January, 1860 ... Do. 30th April, 1860 Do. 31st July, 1860 3,500 0 0 3,500 0 0 3,50® 0 0 , Balance on 30th September, 1860 ... 14,000 0 0 1,250 0 O 15,250 0 0

1859 November... Repaia in settlement of account for Quarter enaea 31st October, 1859... £ s. a. 500 0 0 1860 March Do. ao. 31st January, 186a.. On account of aeferrea instalments In settlement of account for quarter enaed 30th April, 1860 ... On account of deferred instalments ... ... ... In settlement of account for quarter ended 31st July, 1860 ... On account of deferred instalments 3,000 0 0 750 0 0 3,000 0 0 750 0 0 3,000 0 0 750 0 © May U August ... Balance on 30th September, 1860 11,750 0 0 10,750 0 0 22,500 0 0

B—No. Iα

ON THE FINANCE ACCOUNTS OF THE COLONY.

59

VIII. (No. 2.)

1st October, 1859, to 30th September, 1860— continued.

VITL (No. 3.)

Steam Subsidy.

VIII. (No. 4.) Loan.

VIII. (No. 4.)

Cβ. £ s. d. £ s. d. 15,448 4 5 Brought forward ... ... ... Pkovinces of Wellington and Hawke's Bay. 1860 September... Interest and Sinking Fund on amount taken up for L. Purchases for year ended 30th June, 1859 transferred from Sept. account Ditto ditto for year ended 30th June, 1860, viz.— On £39,000, 1 year ... ... ... £2,340 On 10,000, 9 months ... ... 450 1,650 0 0 2,790 0 0 2,790 0 0 4,440 0 0 Balance on the 30th September, 1859 18,238 4 5 4,805 12 3 £23,043 16 8

1859 November... December ..'. Paid Balance of Subsidy due for quarter ended 31st October, 1859 On account of quarter ending 31st January, 1860 £ s. d. 2,000 0 0 1,250 0 0 I 1860 March March May June August September... Balance for do. do. On account of do. 30th April, 1860 Balance for do. do. On account of do. 31st July, 1860 Balance for do. do. On account of do. 31st October, 1860 2,250 0 0 1,250 0 0 2,250 0 0 1,250 0 0 2,250 0 0 1,250 0 0 Balance on 30th September, 1859 13,750 0 0 1,500 0 0 15,250 0 0

£ s. a, Balance on 30th September, 1859 ••• 22,500 0 0 22,500 0 0

60

REPORT OF THE AUDIT COMMITTEE

B-N®. Iα

VIII. (No. 5.) Interest, Steam

VIII. (No. 6.) British Treasury on account of

November,., Interest paia in settlement of account to 31st October, 1859 ... £ s. a. 296 0 4 1860 March May August Ditto ditto 31st January, 1860 ... Ditto ditto 30th April, " ... Ditto ditto 3lstJuly, " ... 365 7 0 390 12 4 420 16 5 Balance on 30th September, 1860 1,472 16 1 370 13 .7 1,843 9 8

1859 October Credited —For payment of Interest: — Series C, £25,000, six months to 30th June " B, 25,000, three " to " Bank of England Commission, at J per cent. £ s. d. 500 0 0 250- 0 0 3 15 0 £ s. a. 753 15 0 Series B, £25,000, three months to 30th September Bank of England Commission, at J per cent. ' 250 0 0 1 5 0 251 5 0 December ... I Credited —For investment for Sinking Fund: — ; On £375,000, six months to 31st December, 1859 ... On 25,000, " 31st March, 1860 3,750 0 0 250 0 0 4,000 0 0 a Credited—For payment of Interest:— - On £375,000, six months to 31st December, 1859 ... On 25,000, " 31st March, 1860 Bank of England Commission at J per cent. 7,500 0 0 500 0 0 40 0 0 1860 June 8,040 0 0 Credited—For payment of Interest:— Series E, £30,000, six months, to 31st March, 1860 Bank of England Commission, at J per cent. 600 0 0 3 0 0 603 0 0 September... Credited —For payment of Interest:— On £375,000, six months, to 30th June, 1860 Series B, £25,000, three months, to 30th June, 1860 " E, 30,000, three " to " Bank of England Commission, at J per cent. 7,500 0 0 250 0 0 300 0 0 40 5 0 8,090 5 0 a i" Credited—For investment for Sinking Fund: — On £375,000, six months, to 30th June, 1860 Series E, £30,000, three months, to 31st March, 1860 3,750 0 0 300 0 0 4,050 0 0 25,788 5 0 13,140 5 0 - Balance on 30th September, 1860 ... £38,928 10 0

ON THE FINANCE ACCOUNTS OF THE COLONY.

61

B—No. Iα

Loan Account.

Interest and Sinking Fund.

VIII. (No. 6.)

VIII. (No. 5.)

Interest charged on Balance of Loan— For year ended 30th beptcmber, I860 £ s. a. 1,009 7 6 Balance on 30th September, 1859 834 2 2 £1,843 9 8

1860 £ s. a. February ... Remittea to the Loras of the Treasury— For payments to 30th June, 1860 12,200 0 0 May „ 30th September, 1860 1,650 0 0 August „ 31st December, 1860 11,511 0 0 i Balance on 30th September, 1859 25,301 0 0 13,567 10 0 £38,928 10 0

REPORT OF THE AUDIT COMMITTEE

B—No. Iα

62

APPENDIX 111.

REPORT OF THE AUDITOR OF PUBLIC ACCOUNTS ON THE TREASURY STATEMENTS FOR THE FINANCIAL TEAR 1859-60.

In the Treasury Statements under examination, all arrears, whether of receipt or expenditure, belonging to previous years, are shewn as transactions of the year 1859-60; except in thos« instances in which sufficient sums had been specially reserved to meet outstanding liabilities. This arrangement necessarily follows from the practice of finally closing the accounts three month* after the termination of the financial year. The arrears are, however, trifling in amount, and call for no remark. £49,503 15s. lid. oi'the guaranteed Loan of £500,000, and £12,924 7s. 6d. of the Provincial Land Purchase Funds, have been used in aid of the Colonial Chest. Besides thes« funds, the Deposits belonging to Intestate Estates, and the sum of £8,133 9s. Id. claimed by th« British Government, have also been made available for general purposes. This will be apparent by striking out of the Debtor side of the Balance Sheet the following items : — £ s. d. Ordinary Revenue belonging to year 1860-61 ... ... ... 35,843 14 10 Balance of Civil List ... ... 6,206 10 10 Do. of Reserve Fund 10,029 5 5 Surplus Revenue of Provinces ... ... ... ... ... ... 21,057 13 11 Land Revenue Account ... ... ... ... ... ... ... 16,843 17 10 Promissory Notes ... ... ... ... ... ... .... 3,254 12 8 Sinking Fund 17,946 19 2 £111,182 14 8 And then striking out of the Creditor side :— Balance in hands of Accountants ... ... ... ... ... 36,862 5 8 Do. do. Land Receivers ... ... ... ... ... 16,843 17 10 Advances, less Loans to Natives, say ... ... ... ... ... 6,158 4 8 Do. to Provinces 17,036 1 2 Interest on Loan Account ... ... ... ... ... ... 370 13 7 British Treasury, Interest and Sinking Fund ... ... ... ... 13,140 5 0 Auckland Reserves Act ... ... ... ... ... ... 1,565 2 7 Bay of Islands Settlement Act 1,212 12 9 Union Bank of Australia ... ... ... ... ... ... 671 0 0 S per cent. Consols 17,321 19 2 £111,182 2 5 The Balance Sheet would then stand as follows :— On Debtor or Receipt side. Balance of Guaranteed Loan of 500,000 in hand 49,503 15 11 Deposit claimed by British Government ... ... ... ... 8,133 9 1 Bank of Issue and other Deposits ... ... ... ... ... 1,242 5 2 Miscellaneous Deposits, including Intestate Estates ... ... ... 5,776 19 3 Balance of Laud Purchase Funds Receipts £'3,011 9 6 Investments 10,087 2 0 . , _— 12,924 7 6 £77,580 16 11 On Creditor or Disbursement Side. Expenditure without Legal Appropriation— " Supplementary Expenditure ... ... ... ... 36,537 14 1 War Expenses, &c 25,043 14 2 " Steam Loan to Pearson and Co., amount outstanding ... 10,750 0 0 " Loans to Natives, &c, (say) 4,000 0 0 Advances on account of Imperial share of Steam Subsidy ... ... 1,250 0 0 £77,581 8 3

ON THE FINANCE ACCOUNTS OF THE COLONY.

63

B—No. Iα

Exceptions may be taken to the above arrangement of the Balance Sheet, for, where several funds are thrown together into one common chest, it is impossible to state out of which fund any specific payment is made. But, whatever arrangement be adopted, the result is the same —that there has been a largo expenditure of public monies, for which no legal provision had been made at the time, and that funds were used for services other than those to which they are appropriated by law. Of the above disbursements, £36,537 14s. Id. have since been provided for by a Debenture Act; and £25,043 14s. 2d. have been made a charge on the War Loan of £150,000. But, on the other hand, large sums have been issued to Provinces during the present year, for which the Legislature has made no provision. The Government has been advised to place the Debentures issuable under the Debenture Act to the credit of the Loan of £500,000, and to invest the balance of the Provincial Land Purchase Funds; and further, to make such adjustments as will separate these deposits from the Ordinary Revenue of the Colony. These arrangements are matters which more particularly belong to the accounts of the yerr 1860-61. Whether the Treasury is in a position to make them, can be shewn by the production of a balance sheet, made up to the latest date by the Colonial Treasurer. They are referred to now for the purpose of again drawing attention to the dangers of the present irregular issue of public monies, and of impairing funds which ought not to be broken into. There exists clearly a necessity of following in this Colony the fundamental law of England— that the public monies shall not be issued on the Crown's Warrant, except for sums voted by Parliament. This law is in force in the Colony; but the English practice is not followed. Neither the Appropriation Act nor the Constitution Act gives the Colonial Treasurer authority to issue monies unsanctioned by a vote of the Legislature. The Warrant of the Governor is the general authority of the Crown for the Colonial Treasurer to act upon, in order to provide security, that the issues do not exceed the bounds assigned by the Constitutional powers assigned by the General Assembly. It may be maintained that this illegal expenditure has hitherto been for the public good and for services which subsequently received the sanction of the Legislature. But it cannot be admitted that, therefore, there is no danger. It would seem rather, that the danger for the future is greater, inasmuch as such expenditure, being hitherto unobjectionable, except as an infraction of the law, tends to establish a practice which breaks in upon funds set aside for special purposes ; and should the House of Representatives afterwards refuse to vote the money, the responsible Ministry may set up as a defence, that it has only followed a practice which Parliament has not objected to, but has even tacitly admitted as one convenient in the administration of the finances of the Colony ; —and that, on this ground, the Colonial Treasurer should be relieved of all liability in respect of such unauthorised issues. It is again recommended, therefore, that provision should bo made for securing a greater control over the issue of public monies, without interfering with the Crown's prerogative; that no part of Her Majesty's revenue within Now Zealand shall be issued, except in pursuance of Warrants under the hand of the Governor directed to the Public Treasurer thereof. Chakles Knight, Auditor. 3rd June, 1861.

. ESTIMATES OF THE WAYS AND MEANS, AND OF THE PROBABLE EXPENDITURE OF THE GOVERNMENT OF -NEW ZEALAND, FOE THE YEAR 1861-2.

ESTIMATE of the PROBABLE ORDINARY REVENUE of NEW ZEALAND. FOR THE YEAR ENDING 30th JUNE, 1862.

£ s. d. £ g. d. Customs Revenue , , . 230,000 0 0 Post Office Receipts . . , 14,500 0 0 Judicial Fees and Fines . . .11,000 0 0 Land Claims Court, Fees and Payments . . 600 0 0 Fees on Registration of Births, Deaths, and Marriages . 1,300 0 0 Fees on Issue of Crown Grants . . 1,200 0 0 Miscellaneous . . . . . 400 0 0 Total Obdinaky Revenue . £259,000 0 0

ESTIMATE of tee PROBABLE EXPENDITURE of the GOVERNMENT of NEW ZEALAND FOR THE YEAR ENDING 30th JUNE, 1862.

CIVIL LIST. £ s. d. £ s. d. Governor . . . . 3,500 0 0 Private Secretary . , , 300 0 0 3,800 0 0 Chief Justice . . . . 1,400 0 0 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 0 0 Native Secretary . . . 400 0 0 — 4,800 0 0 Native Purposes . . 7,000 0 0 Total Civil List £19,000 0 0

PERMANENT CHARGES.

£ s. d. £ ti d. Interest and Sinking Fund — New Zealand Loan Act, 1856, on £120,000. Second division of the Loan . . . 7,200 0 0 Ditto on amount taken up for Land Purchases, Pro* vince of Taranaki (3,000) . . 180 0 0 Now Zealand Loan Act, 1860, on £150,000 at 8 per cent . . . 12,000 0 0 Interest — Debentures Act, IS'EO, on £36,600, at 6 per cent, for six months . . . 1,098 0 0 Ditto, on £24,000 for six months . 720 0 0 Appropriation Act, 1860, on £13,000, at 6 per cent, for one year . . . . 780 0 0 Ditto ditto 1861, £12,000 for one year . . 720 0 0 22,698 0 0 Pensions Act, 1856— Wm. Swainson . . . . 400 0 0 Land Claims Settlement Act, 1856— Commissioner, six 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 William Martin . . . 333 6 8 Civil Service Superannuation Act, 1858— J. G. Johnson, late District Land Purchase Commissioner . . . 75 0 0 W. L. Howard, late Postmaster, Canterbury . 61 9 0 B. Woods, late Bailiff Resident Magistrate's Court, Auckland . . . 50 1 8 J; Byron, late Coxwain Customs Boat, Russell . 22 16 3 T. Sanders, late Clerk Resident Magistrate's Court, Auckland . . . 50 0 0 H. G. Gouland, late Resident Magistrate, Lyttelton . 85 8 9 344 15 8 Audit Act, 1858— Auditor . . . . 500 0 0 Audit Committee . . 150 0 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 0 Public Debt Apportionment Act, 1858— New Plymouth Guarantee . . . 2,200 0 © Native Schools Act, 1858 . . . 7,000 0 0 Miscellaneous .... 200 0 0 Total Permanent Charges . £35,868 12 4

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 0 0 Clerk . • • • . 220 0 0 Clerk . • • • . 182 10 0 Extra Clerk . . • . 100 0 0 Clerk . . • •• i 200 0 0 Extra Clerical Assistance . . 50 0 0 Messenger and Housekeeper . . 120 0 0 Contingencies . • • 100 0 0 1,322 10 0 ATTORNEY-GENERAL'S DEPARTMENT. Clerk . • • • . 200 0 0 Extra Clerical Assistance . . . 100 0 0 Messenger . . • 100 0 0 Contingencies . • • . 50 0 0 450 0 0 COLONIAL TREASURER'S DEPARTMENT. Clerk and Cashier .... 235 0 0 Clerk . . . . . 182 10 0 Clerk . • • . 160 0 0 Contingencies . . • . 50 0 0 627 10 0 NATIVE MINISTER'S DEPARTMENT. Clerk and Interpreter . . . . 200 0 0 Assistant Native Secretary and Clerks . . 500 0 0 Messenger . . • 80 0 0 780 0 0 Total Class I. £4,234 5 0 Class 11. ' A— General. LEGISLATIVE COUNCIL. Speaker . . . . . 300 0 0 Clerk . . . . . 300 0 0 Messenger . . • 40 0 0 640 0 0 HOUSE OF REPRESENTATIVES. Speaker (inclusive of Travelling Allowance) . . 400 0 0 Chairman of Committees . . . 200 0 0 Clerk , . . . . 350 0 0 Clerk Assistant . . . 200 0 0 Second Clerk Assistant . . 200 0 0 Sergeant-at-Arms . . • . 200 0 0 Messengers . . . . 150 0 0 1,700 0 0 *

6

ESTIMATES OF THE WAYS AND MEANS

£ s. d. £ a. d. General Expenses— Passages of Members of both Houses . . 1,000 0 0 Clerk of the Assembly and Librarian (also Clerk of the House of Representatives) . 50 0 0 Expenses of Members of both Houses (calculated for a session of 90 days) . . . 3,180 0 0 Housekeeper and Messenger Library . . 100 0 0 Permanent Messenger, also Sub-Librarian . 90 0 0 Extra Clerical Assistance . . . 350 0 0 Printing, Stationery, and Contingencies . . 2,000 0 0 6,770 0 0 Total Legislative £9,110 0 0 auditor's department. Chief Clerk . . . . 235 0 0 Clerk . . . . . 182 10 0 Two Clerks at £160 . . . . 320 0 0 Contingencies . . . 10 0 0 Total Audit £747 10 0 ELECTORAL OFFICERS. B.— Local. £ *. d. £ c. i. Auckland City East, do. West, Parnell and Newton — Registration and Returning Officer . 100 0 0 Revising Officer (for Districts in Province) . 100 0 0 Bay of Islands — Registration and Returning Officer . 25 0 0 Mongonui — Registration and Returning Officer . 25 0 0 Marsden — Registration and Returning Officer . 25 0 0 Pensioner Settlements — Onehunga (Town), Franklin and Raglan — Registration and Returning Officer . 75 0 0 350 0 0 New Plymouth, Omata, and Grey and Bell Districts — Registration and Returning Officer . 50 0 0 Revising Officer . . 25 0 0 75 0 0 Wellington City, Porirua, and Hutt — Registration and Returning Officer . 100 0 0 Revising Officer (for Districts in Province) . 75 0 0 Wanganui and Rangitikei — Registration and Returning Officer . 25 0 0 Wairarapa — Registration and Returning Officer . . 25 0 0 225 0 § Napier and Clive — Registration and Returning Officer . 50 0 0 Revising Officer . . . 25 0 0 75 o • Nelson City, Nelson Suburbs and Waimea — Registration and Returning Officer . 75 0 0 Revising Officer (for Districts in Province) . 25 0 0 Motueka — Registration and Returning Officer . 75 0 0 CoUingwood — Registration and Returning Officer . 25 0 0 200 0 0 Wairau {Marlborough) and Picton — Registration and Returning Officer . 25 0 0 Revising Officer . . . 25 0 0 50 0 0 Cheviot — Registration and Returning Officer . 25 0 0

AND PROBABLE EXPENDITURE FOR YEAR "1861-2.

7

£ s. d. £ «. d. Christchurch City, Lyttelton Town, Kaiapoi, Avon, Heathcote and Ellesmere — Registration and Returning Officer . 100 0 0 Revising Officer (for Districts in Canterbury Province and for Cheviot) . . , 100 0 0 Akaroa — Registration and Returning Officer _ 25 0 0 Timaru — Registration and Returning Officer . • 25 0 0 s 275 0 0 Dunedin City, Hampden, and Bruce — Registration and Returning Officer . 50 0 0 Revising Officer (for Districts in the Provinces of Otago and Southland) . . . 100 0 0 Wallace — Registration and Returning Officer . 25 0 0 1,425 0 0 Expenses of Elections . . • 1,500 0 0 Printing and Contingencies . . • 500 0 0 & ' 2,000 0 0 Total Electoral £3,425 0 0 Total Class 11. £13,282 10 0 Clots 111. A.— General. SUPREME COURT. Travelling Expenses of Judges on Circuit . . 600 0 0 Clerical assistance for His Honor the Chief Justice . 50 0 0 650 0 0 B. — Local. SUPREME COURT. Auckland— Registrar . • • . 400 0 0 Sheriff (without Fees) . . 150 0 0 Allowance for Clerical assistance , . 75 0 O Clerk to Registrar . . 150 0 0 Crier . . • . 100 0 0 Contingencies . . • . 50 0 0 925 0 0 'ffsw Plymouth — Registrar . . • ' • 100 0 0 Sheriff (Fees) .... Contingencies . • • . 20 0 0 __ 120 0 0 Wellington — Registrar . . . 400 0 0 Sheriff (Fees) ... Clerk to Registrar . . 150 0 0 Crier and Messenger . . 100 0 0 Rent of Court from Hospital Trustees . 45 0 0 Contingencies . . . 100 0 0 .—. 795 o c Napier — Deputy Registrar . . 75 0 0 Bailiff and Crier . . . . 10 0 0 Sheriff (Fees) . Contingencies . . ■ ■ . 10 0 0 95 0 0 Nelson — Registrar . . . 100 0 0 Sheriff (Fees) .... Contingencies .. . . 50 0 0 150 0 «

8

ESTIMATES OF THE WAYS AND MEANS

£ s. d. £ s. d. Marlborough — Registrar .. . . 50 0 0 Sheriff . . . 50 0 0 Contingencies . . . . 50 0 0 150 0 0 Canterbury — Registrar . . . 400 0 0 " Arrears from January Ito June 30 . 200 0 0 Sheriff (Fees) Clerk . . . . 150 0 0 Contingencies . . ■ . . 100 0 0 ■ 850 0 0 Dunedin —■ Judge ...... 1,000 0 0 Registrar and Contingencies . . . 500 0 0 Registrar . . . 100 0 0 Sheriff (without Fees) . . . 100 0 0 Clerk . . . 75 0 0 Contingencies . . . 50 0 0 1,825 0 0 Total Supreme Court £5,560 0 0 DISTRICT COURTS . ... . 300 0 0 RESIDENT MAGISTRATES' COURTS. Auckland —> Resident Magistrate . . . 600 0 0 Chief Clerk . . . . 250 0 0 Second Clerk . . . . 200 0 0 Third Clerk . . . 150 0 0 Interpreter . . . 25 0 0 Bailiff . . . 150 0 0 Assistant Bailiff . . . 120 0 0 Extra Clerical Assistance . . . 50 0 0 Contingencies . . . 60 0 0 1,605 0 © Onehunga— Resident Magistrate . . . 75 0 0 Clerk . . . . 75 0 0 Contingencies . . ~ 20 0 0 170 0 0 Howick — Resident Magistrate . . . 75 0 0 Clerk . . . . 75 0 0 Rent of Court House . . . 10 0 0 Contingencies . . . . 10 0 0 170 0 0 Papakura — Resident Magistrate . . . 75 0 0 Clerk . . . , ■ 75 0 0 Contingencies . . . 20 0 0 170 0 0 Waiuku — Resident Magistrate . . . 75 0 0 Clerk ." . . . . 75 0 0 Rent of Office . . . .10 0 0 Interpreter . . . . 10 0 0 Contingencies . . . . 10 0 0 180 0 0 Wangarei — Resident Magistrate . . . 150 0 0 Clerk . . . . 50 0 0 Rent and other expenses incident to holding an additional Court . . . 20 0 0 Contingencies . . . . 20 0 0 -, 240 0 0

AND PROBABLE EXPENDITURE FOR YEAR 1861-2.

9

£ s. d. £ s. d. 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 New Plymouth — Resident Magistrate . . . 250 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 . . . 80 0 0 Forage . . . . 54 15 0 Travelling Expenses of Interpreter . 25 0 0 Rent of Office . . . 30 0 0 Contingencies . . . 20 0 0 559 15 0 Wellington — Resident Magistrate . ... 400 0 0 Forage . . . . 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 . . . . 150 0 0 Rent of Court and Offices . . , 40 0.0 Ditto at the Hutt . . 20 0 0 Contingencies . . . 30 0 0 1,169 15 0 Wairarapa — Resident Magistrate . . . 200 0 0 200 0 0 Napier — Resident Magistrate . . . 200 0 0 Clerk . . . , 200 0 0 Bailiff . . . . 30 0 0 Contingencies . . . 25 0 0 : 455 0 0 Waipukarau — Resident Magistrate . . . 250 0 0 250 0 0 CoUingwood — Resident Magistrate . . . 200. 0 0 Clerk . . . . 50 0 0 Contingencies . . . 30 0 0 280 0 0 Nelson— Resident Magistrate . . 300 0 0 Clerk . . . 200 0 0 Extra Clerical Assistance . . 75 0 0 Bailiff . . . . 150 0 0 Clerk at Richmond . . 75 0 0 Contingencies . . . • . 100 0 0 900 0 0

ESTIMATES OF THE WAYS AND MEANS

10

£ s. d. £ s. d. Wairau — Resident Magistrate . . . 200 0 0 Clerk . . . 150 0 0 Bailiff . . . 120 0 0 Contingencies . . . 25 0 0 495 0 © Christchurch and Kaiapoi — Resident Magistrate . . . 400 0 0 Forage . . . . 54 15 0 Clerk at Christchurch . . . 200 0 0 Extra Clerical Assistance . . 100 0 0 Bailiff at Christchurch . . 150 0 0 Clerk at Kaiapoi . . 75 0 0 Interpreter to the above Courts . 100 0 0 Rent of Office at Christchurch . 82 0 0 Fittings for Office . . 25 0 0 Contingencies . . . 100 0 0 1,286 15 0 Lyttelton — Resident Magistrate . . . 300 0 0 Clerk . . . 150 0 0 Bailiff . . . 120 0 0 Contingencies . . . . 50 0 0 620 0 9 Akaroa —■ Resident Magistrate . . . 275 0 0 Contingencies . . . 25 0 0 300 0 0 Timaru — Resident Magistrate . . 150 0 0 Contingencies . . . 20 0 0 170 0 0 Dunedin — Resident Magistrate . . . 400 0 0 Clerk to the Bench . . . 200 0 0 Clerk . . . 75 0 0 Bailiff . . . 150 0 0 Contingencies . . . . 100 0 0 925 o 0 Oarnaru — Resident Magistrate . . . 150 0 0 Contingencies . . . ' . 20 0 0 170 0 0 Invercargill andßiverton — Resident Magistrate . . . 250 0 0 Contingencies . . . 20 0 0 270 0 0 Total Resident Magistrates' Courts £11,923 5 0 Criminal Prosecutions . . . 600 0 0 Award for Information under Arms Act, 1860 . 300 0 0 Reimbursement to Nelson Magistrates . . 299 16 6 Expenses of Commissions of Enquiry . _ 100 0 0 Estimated Cost of publishing Mr. Justice Johnston's Handbook for Justices '. . . 500 0 0 Coroners, etc Fees and Expenses on Inquests . . . 500 0 0 Fees to Medical Witnesses under Lunatic Ordinance Amendment Act, 1858 . . . 200 0 0 — 2,499 16 6 Total Class 111 £20,458 1 6

AND PROBABLE EXPENDITURE FOR YEAR 1861-2.

11

£ s. d. £ s. d. Class IV. MIGISTRAR OF LAND AND DEEDS DEPARTMENT. A.— General. Registrar-General of Land . . . 350 0 0 Clerk . . . . 100 0 0 Clerk . . . 125 0 0 Assistant Clerk . . . 150 0 0 Surveyor or Draughtsman . . 125 0 0 Extra Clerical Assistance (if needed) . . 50 0 0 Maps . . . . 200 0 0 Contingencies . . . 100 0 0 1,200 0 © REGISTRAR-GENERAL ; S DEPARTMENT. Registrar-General .... 400 0 0 Clerk . . . . 200 0 0 Clerk . . . . 160 0 0 Contingencies . . . . 100 0 0 860 0 0 B— -Local., District Registrars of Births, Deaths, and Marriages (paid by Fees of office) . . . 800 0 0 REGISTRY OF DEEDS. Auckland . . . 950 0 0 Wellington .. . . 600 0 0 Hawke's Bay . . . . 500 0 0 Taranaki ... . 200 0 0 Nelson . . . . 500 0 0 Marlborough . . . . 400 0 0 ' Canterbury . . . 600 0 0 Otago . . . 600 0 0 Southland . . 400 0 0 4,750 0 0 Total Class IV. . £7,610 0 0 Class V. A — General. Commissioner of Customs Secretary .... Clerk . . . . 175 0 0 Contingencies . . . 25 0 0 — 200 0 0 Chatham Islands — Collector . . . 300 0 0 Three Preventive Officers . . 150 0 0 Contingencies . . . .-500 . 455 o o B— Local. Auckland— Collector and Registrar of Shipping . . 500 0 0 Chief Clerk aud Warehouse-Keeper . . 250 0 0 Second Clerk . . . . 175 0 0 Third Clerk . . . . 160 0 0 Two Extra Clerks, each at £120 . . 240 0 0 Landing Surveyor and First Landing Waiter . 300 0 0 Second Landing Waiter . . 180 0 0 Two Extra Landing Waiters, at £140 and £120 . 260 0 0 First Locker . . . 160 0 0 Second Locker . . . 120 0 0 Extra Locker . . . 110 0 0 Guager . . . 120 0 0 Weigher and Queen's Warehouse-Keeper . . 100 7 6 Two Weighers, at ss. each per diem . . 182 10 0 Tide waiters . . . . 319 10 0 Boarding Officer and Searcher . 125 0 0

ESTIMATES OF THE WAYS AND MEANS

12

£ s. d. £ g. d. Coxswain . . . 100 7 6 Three Boatmen, at ss. each per diem . . 273 15 0 Messenger . . . 100 0 0 Assistant Messenger . . 88 0 U Contingencies .... 200 0 0 Onehunga —Landing Waiter . . 175 0 0 Contingencies . . . 100 0 0 4,339 10 0 Russell — Sub-Collector . . . . 250 0 0 Clerical assistance . . 80 0 0 Two Boatmen . . . . 182 10 0 Contingencies . . . 25 0 0 537 10 0 Mongonui — Sub-Collector . . . . 175 0 0 . Clerical assistance . . 80 0 0 Boatman and Contingencies . . 100 0 0 355 0 0 Hokianga — 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 . . . 50 0 0 382 10 © Raglan— Coastwaiter . . . 50 0 0 Boatman and Contingencies . . . 100 0 0 150 0 © New Plymouth — Collector . . . . 250 0 0 Landing Waiter and Warehouse-Keeper . 160 0 0 Second Clerk and Locker . . 140 0 0 Additional allowance to Officers, 10 per cent, each, temporary . . . 55 0 0 Office Rent . . . 52 0 0 Porter for Queen's Warehouse . 100 0 0 Contingencies . . . 160 0 0 917 0 0 Wanganui — Collector . . . . 250 0 0 Clerk . . . 80 0 0 Boatman, including Tidewaiter, Messenger, &c. . 91 5 0 Rent of Office . . . 45 0 0 Contingencies . . . 30 0 0 496 5 0 Wellington — Collector and Registrar of Shipping . . 500 0 0 Chief Clerk and Warehousekeeper . . 200 0 0 Second Clerk .. . . . 160 0 0 Collector's Clerk and Accountant . . 250 0 0 Extra Clerical Assistance . . 120 0 0 Landing Surveyor and First Landing Waiter . 275 0 0 Second Landing Waiter . . 150 0 0 Assistant Landing Waiter . . 140 0 0 First Locker . . . 125 0 0 Second Locker . . . . 110 0 0 Third Locker . . . 90 0 0 Weigher and Guager . . 110 0 0 Tidewaiters . . . . 200 0 0 Cox wain . . . . 100 7 6 Boatman . . . 82 2 6 Rent of Office . . . . 150 0 0 Contingencies . . . 60 0 0 2,822 10 0

AND PROBABLE EXPENDITURE FOR YEAR 1861-2.

13

£ s. d. £ s. .'. Napier — Collector and Registrar of Shipping . . 250 0 0 Clerk . - . . 120 0 0 Landing Waiter and Assistant Clerk . . 150 0 0 Locker and Assistant Clerk . . 120 0 0 Tidewaiters . . . . 40 0 0 Contingencies . . • . 45 0 0 b 725 0 0 CoUingwood — Sub-Collector . . . . 220 0 0 Contingencies . . • . 60 0 0 280 0 0 Nelson — Collector and Registrar of Shipping . . 400 0 0 First Clerk and Warehousekeeper . . 200 0 0 Second Clerk . . . . 140 0 0 Landing Waiter . . . . 250 0 0 Assistant Landing Waiter and Boarding Officer . 130 0 0 Locker . . . . 130 0 0 Tidewaiters . . . 150 0 0 Boatmen (also Weighers and Warehousemen) . 200 0 0 Contingencies . . . 100 0 0 1,700 0 0 Picton — Sub-Collector . . . 50 0 0 Clerk and Contingencies . . . 60 0 0 , 110 0 '() Sub-Collector . .' . . 100 0 0 Clerk . . . . 120 0 0 Coastwaiter . . . 120 0 0 Contingencies . . • 25 0 0 365 0 0 Lyttelton- — Collector and Registrar of Shipping . . 400 0 0 First Clerk and Warehousekeeper . . 200 0 0 Second Clerk . . . . 160 0 0 Third Clerk . . . . 130 0 0 Extra Clerks . . . . 250 0 0 Landing Surveyor and First Landing Waiter . 275 0 0 Second Landing Waiter . . 175 0 0 First Locker . . . . 150 0 0 Second Locker . . . . 130 0 0 Weigher and Guager , . 130 0 0 Tidewaiters . . . 400 0 0 Coxswain . . . . 109 10 0 Two Boatmen . , . . 200 15 0 Lodging Allowance to Officers at Lyttelton . 200 0 0 Rent . . • . 90 0 0 Landing Waiter and Locker at the Heathcote . 160 0 0 Locker, Kaiapoi . . . 40 0 0 Contingencies . . • 150 0 0 3,350 5 0 Akaroa — Sub-Collector . . . . 200 0 0 Contingencies . ■ . . 130 0 0 . 330 0 0 Timaru — Sub-Collector and Contingencies . . 300 0 0 Dunedin — Collector and Registrar of Shipping . . 400 0 0 First Clerk . . . . 135 0 0 Second Clerk . , . . 120 0 0 Extra Clerical Assistance . . . 200 0 Q Landing Surveyor and First Landing Waiter . 250 0 0 Second Landing Waiter . . 135 0 0 Locker . . . . 120 0 0 Weigher . . . . 100 0 0 Tidewaiters . . . . 200 0 0 Boatmen . . . . 250 0 0

14

ESTIMATE OF WAYS AND MEANS, &c.

£ s. d. £ s. d. Messenger . . . 20 0 0 Landing Waiter at Port Chalmers . 175 0 0 Coastwaiter at Oamaru . . 120 0 0 Purchase of Boat for Boarding Shipping at Port Chalmers 25 0 0 Contingencies .... 100 0 0 — 2,350 0 0 Invercargill — Sub-Collector .... 200 0 0 Landing Waiter and Locker . . 150 0 0 Clerk . . . 130 0 0 Coastwaiter at Bluff Harbour . . 120 0 0 Coastwaiter at Jacob's River . . 120 0 0 Boat-hire and Contingencies . . 150 0 0 ■....«■« 870 0 0 Riverton — Sub-Collector .... 100 0 0 Landing Waiter and General Clerk . 120 O 0 Boat-hire and Contingencies . . 50 0 0 270 0 0 Oamaru — Sub-Collector and Contingencies . . , 270 0 0 Total Customs .' £21,645 10 0 Licensing Officers under "Arms Act, 1860" Fees . 200 0 0 Total Class V. , £21,845 10 0 Class VI. —Postal. A — General. Postmaster-General's Office—• Chief Clerk . 182 10 0 Contingencies . . . 50 0 0 232 10 0 Inspection of Steamers and Mail Agency , , 400 0 0 Printing of Postage Stamps . , . 150 0 0 Contribution to Boat Service, New Plymouth , . 300 0 0 Conveyance of Mails by Laud . . . 3,610 0 0 Conveyance of Mails by Sea . . ,13.000 0 0 Colonial Proportion of Subsidy to Main Line . , 7,350 0 0 24,410 0 0 25,042 10 Q B— Local, . ' Auckland — Postmaster , , , 350 0 0 Clerk . . , . 250 0 0 Clerk . . . i 190 0 0 Clerk . . . . 180 0 0 Supernumerary Clerks . , • , 220 0 0 Messenger . . . . 100 0 0 Letter Carriers . . , , 195 0 0 Postmasters in Country Districts . . 375 0 0 Conveyance of Mails within Province . . 1,100 0 0 Enlargement of Office . . . 200 0 0 Contingencies and Gratuities, including Cartage ■ . 550 0 0 . 3,710 0 0 Taranaki — Post raster, New Plymouth . . , 200 0 0 Clerical Assistance . , 50 0 0 Contingencies and Gratuities . . . 65 0 0 , „_, — 315 0 0 Hawke's Bay-*— Postmaster, Napier . . 100 0 0 Clerk . . . 40 0 0 Clerical Assistance . . 50 0 0 Postmasters in Country Districts . 100 0 0 Conveyance of Mails within Province . 170 0 0 Contingencies and Gratuities . . . 140 0 0 -— 600 o q

AND PROBABLE EXPENDITURE FOR YEAR 1861-2.

15

Wellington — £ s. d. £ s. d. Postmaster, Wellington . . . 350 0 0 Clerk . . . . 200 0 0 Clerk . . . .• 160 0 0 Messenger and Letter Carrier . . 120 0 0 Clerk, Wanganui . ." 100 0 0 Postmasters in Country Districts . . 205 0 0 Conveyance of Mails within Province . . 583 0 0 Contingencies and Gratuities, including Rent, &c. . 230 0 0 1,948 0 0 Nelson-** Postmaster, Nelson . . , 275 0 0 Clerk . . . . 200 0 0 Clerk . . . . 100 0 0 Messenger and Letter Carrier . 100 0 0 Postmasters in Country Districts . 140 0 0 Conveyance of Mails within Province . . 326 0 0 Contingencies and Gratuities, including Rent and Cartage of Mails . . 335 0 0 1,476 0 0 Marlborough — Postmaster, Picton . "'. . 120 0 0 Clerk, Blenheim . . 40 0 0 Postmasters in Country Districts . 48 0 0 Conveyance of Mails within Province . . 150 0 0 Contingencies and Gratuities . . 24 0 0 382 0 0 Canterbury — Postmaster, Lyttelton . . . 300 0 0 Clerk . . . 160 0 0 Clerical Assistance . . 80 0 0 Postmaster, Christchurch . . . i!2O 0 0 Clerk . . . . 120 0 0 Postmasters in Country Districts . 194 0 0 Conveyance of Mails within the Province . . 963 0 0 Contingencies and Gratuities, including Rent of Christchurch Office, Boatman, &o. . 300 0 0 — -. 2,337 0 0 Otago — Postmaster, Dunedin , . . 275 0 0 Clerk . . . 90 0 0 Clerk . , . 70 0 0 Messenger . . , 100 0 0 Postmasters in Country Districts . 170 0 0 Conveyance of Mails within Province ■ . • 360 0 0 Contingencies and Gratuities . , . 200 0 0 , 1.265 0 0 Southland — Postmaster, Invercargill . . , 50 0 0 Postmasters in Country Districts , . 10 0 0 Conveyance of Mails within the Province , 65 0 0 Contingencies . . . 25 0 0 , 150 0 0 Total Class VI , £37,225 10 0 Class VII. MILITIA AND VOLUNTEERS. Adjutant General . ' . . 500 0 0 Deputy Adjutant-General , . , 310 0 0 Forage . . . 54 15 0 Clerk . . . 200 0 0 Sergeant-Major and Clerk, also Storekeeper . 2<><> 0 0 Staff Corporal® 4a. . . . 73 0 0 „ Bugler @ 4s. . . . 73 0 0 Contingencies. . . 40 0 0 .._ 1,450 15 0 Drill Instructor Cavalry, @ 6s, , . 109 10 0 Forage . . . .54 15 0 8 Adjutants, @ 10s. . , . 1,460 0 0 Forage allowances . . . 438 0 0 8 Surgeons . . 320 0 0 8 Staff Sergeants . . 730 0 0 8 „ Corporals. . . . 584 0 0 8 „ Buglers . , t 584 0 0

ESTIMATE OF WAYS AND MEANS, &c.

16

£ s. d. £ s. d. Repair of Arms . . . 200 0 0 Ammunition .... 1,000 0 0 Targets and repairs, and cartage of ditto . . 50 0 0 Freight of Stores . . • . 200 0 0 Printing and advertising . . 10° 0 0 Office rent . . . 250 0 0 Contingencies .... 500 0 0 6,580 5 0 Total Class VII • - £3,031 5 0 Class VIII. Native Purposes generally (to be expended by direction of the Governor in Council) . . . £10,000 0 O Class IX. A.— General. Government House and Domain, Auckland, Insurance . 120 0 0 " Wages, Repairs, and Contingencies 628 0 0 Government House and Domain, Wellington, Wages, Repairs, and Contingencies. . . 400 0 0 1,148 0 0 Census .... 2,500 0 0 Colonial Agent . . . . 600 0 O Pensions—A. Brown . . 36 10 O E. Powell . . 18 5 0 Eight per cent. Debentures issued at Wellington . 294 0 0 Postages on Public Service . . . 800 0 0 Office Rent . . . . 650 0 0 Printing and Stationery . . . 2,000 0 0 Prizes for best Rifle Shots . . . 400 0 0 General Contingencies and unforeseen Expenses . 1,000 0 0 Inspector of Public Works . . 75 O 0 Refund of Wharfage on Military Stores . 100 0 0 Fire-proof Store . . . 500 0 0 Robert Williamson, " Buffalo" seaman . . 50 0 O Beacon on the French Pass . . . 200 0 0 New Buildings and Works. —Painting Government House . 200 0 0 9,423 15 0 B.— Local. New Buildings and Works — Custom House at Auckland . . . 5,000 0 0' Onehunga—Purchase of Allotment and Building, and alterations to convert the same into Bonded Store and Office .... 550 0 0 Nelson—New Custom House . . . 500 0 0 Lyttelton— Do. (preparing site) . 400 0 0 Dunedin— Do. . ... 250 0 0 Riverton—• Do. . . . 250 0 0 Gold Fields—To meet unforeseen expenses . . 2,000 0 0 Compensation to occupants of Featherston Block . 217 10 0 9,167 10 0 Total Class IX. . £19,739 5 0

RECAPITULATION. £ s. d. Civil List .... 19,000 0 0 Permanent Charges . . . 35,868 12 4 Class 1 Executive . . . . 4,234 5 0 " 2 Legislative . . . 13,282 10 0 " 3 Judicial . . . . 20,458 1 6 " 4 Registration . . . 7,610 0 0 " 5 Customs .... 21,845 10 0 " 6 Postal .... 37,225 10 0 " 7 Military . . . . 8,031 5 0 " 8 Native . . . . 10,000 0 0 " 9 Miscellaneous . . . 19,739 5 0 Grand Total . . £197,229 18 10

ESTIMATE ©F THE PROBABLE EXPENDITURE OP THE LAND PtTECHASE DEPAETMBNT FOR THE YEAR 1861-2.

£ s. d. £ s. d. General Charges—Land Purchase Department. Chief Commissioner . . . 500 0 0 Accountant and Clerk . . . 200 0 0 First Clerk . . . . 200 0 0 Interpreter . . . 250 0 0 Interpreter, Extra . . •_ . 100 0 0 Clerk and Surveyor . . .9150 1,341 5 o District Commissioners— District Commissioners . . . 1,500 0 0 1,500 0 0 Surveys— District Surveyors . . . 1,000 0 0 Survey Expenses, Labourer's Wages, &c. . . 1,600 0 0 — ; 2,600 0 0 Land Purchases— Auckland Province—Mongonui and Bay of Islands . 3,000 0 0 Kaipara . . . 7,500 0 0 Coromandel . . 1,500 0 0 Thames and Piako . . 3,000 0 0 Wellington and Hawke's Bay Provinces . . 8,000 0 0 23,000 0 0 Taranaki (to be expended by direction of the Governor in Council) . . . . 10,000 0 0 Total X . . £38,441 5 0