LIABILITIES OF THE SEVERAL GOVERNMENT DEPARTMENTS (STATEMENT OF, BY THE AUDIT OFFICE).

Appendix to the Journals of the House of Representatives, 1880 Session I, B-15

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1880. NEW ZEALAND.

LIABILITIES OF THE SEVERAL GOVERNMENT DEPARTMENTS (STATEMENT OF, BY THE AUDIT OFFICE).

Laid on the Table in terms of " The Public Seventies Act, 1879," Section 2.

Memoeanditm bt Me. PitzGeeald. Bth June, 1880. In laying these accounts before Parliament in accordance with the second section of " The Public Eevenues Act, 1879," the Controller and Auditor-General begs respectively to submit that they involve a doubt as to what is meant by liabilities under that Act. The Crown is not liable for payment of any public money which has not been voted by Parliament. But it appears by comparison of these liabilities as stated by the departments, and the unexpended balances of votes as stated by the Appropriations Account, passed by the Audit in accordance with the sixty-seventh section of "The Public Eevenuos Act, 1878," that the former in several cases exceed the latter—especially in the Native Land Purchase Department: whilst the Appropriation Account states the unexpended balance of the moneys appropriated to be only £104,416 11s. 2d., the liabilities stated by the department amount to no less than £1,001,486 9s. 2d. The Hon. the Speaker of the James Edwaed TitzGeeald, House of Eepresentatives. Controller and Auditor-General.

Statement of Liabilities of the several Government Departments, laid before Parliament by the Audit Office in terms of " The Public Eevenues Act, 1879," Section 2. Colonial Secretary. Mines Department. Colonial Treasurer. Eailways Department. Commissioner of Land-Tax. Colonial Architect's Department. Minister of Justice. Inspection of Machinery. Postmaster-General. Provincial Liabilities, Public "Works Department. Commissioner of Telegraphs. Minister of Defence. Commissioner of Customs. Immigration Department. Marine Department. Minister for Public Works Department. Stamp Department. Ditto, Colonial Architect's Branch. Education Department. Land Purchase Department. Native Minister's Department. Colonial Secretary, Vote 107, Public Works Crown Lands Department. Department. Survey Department.

Statement of all Liabilities in respect of the Services of the several Government Departments outstanding at the close of the Financial Period ended 31st March, 1880, prepared in terms of Section 2 of "The Public Revenues Act, 1879." Colonial Secretary's Department.

I—B. 15. *

No. of Class. No. of Vote. Particulars of Service. Amount. I. —Legislative Electoral Audit Begistrar- General Geological Charitable Lunatic Asylums Printing Miscellaneous ... 5 (i 7 8 9 12 ia 11 16 Contingencies £ 6. d. 20 0 0 200 0 0 7 14 0 1,700 0 0 170 0 0 5,000 0 0 3,200 0 0 150 0 0 2,550 0 0 £12,997 14 0

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Statement of all Liabilities of the several Government Deportments — continued. Treasury Department.

Property-Tax Department.

Justice Department.

No. of | No. of Class. I Vote. Particulars of Service. Amount. Total. 'ermanent Appropriations,— Civil List, — Salary of the Hon. Col. Treasurer from 9th to 31st Oct., 1879 Interest on Treasury Bills paid in London Under Special Acts of the Legislature,— " Civil Service Act, 1866."—Pensions Subsidies payable to Local Bodies Twenty per cent, of Land Revenue payable to Counties One-third of proceeds of Land sold on deferred payments . ... Ellesmere and Forsyth Reclamation and Akaroa Baihvay Trust New Plymouth Harbour Board Endowment 'efund to the Otago Educational licserves Account... .nnual Appropriations,' —■ 1 Balance of Otago provincial overdraft II. 16 Contingencies 18 Audit of County and Eoad Board Accounts Exchange and commission Contingencies £ S. d. £ s. d. 77 5 8 22,269 12 6 126 19 11 2,093 4 7 7,478 4 1 8,962 2 6 321 19 6 327 6 5 2,192 0 0 120 0 0 346 2 3 2 12 0 50,000 0 0 4 4 6 468 14 3 i £94,321 13 11

IT. 17 Salaries of extra clerks Advertising Contingencies 300 250 300 0 0 0 0 0 0 Refunds of land-tax to Harbour Board 850 450 0 0 0 0 £1,300 0 0

III. 22 Supreme Court —Salaries „ Expenses, Circuit Court 60 200 0 0 0 0 123 District Court—Salaries „ Travelling expenses... „ Bailiffs „ 260 0 0 80 200 30 0 0 0 0 0 0 310 0 0 ?.{ E.M. Courts —Salaries, &c. „ Travelling expenses ... Bailiffs 450 650 450 0 0 0 0 0 0 1,550 0 20 0 700 0 400 0 0 0 0 0 25 26 27 28 Petty Sessions Criminal prosecutions Coroners Prisons —Salaries „ Rations, &c. 100 0 1,500 0 0 0 2!) 30 Contingencies Native prisoners Land, Lyttelton Prison Eeports, &c, Crown Law Office 1,600 0 700 0 0 0 350 0 918 15 60 0 0 0 0 1,323 15 0 VIII. 49 Native Land Court —Salaries ,, Contingencies... 20 480 0 0 0 0 500 0 62 10 20 0 300 0 0 0 0 0 Civil l viii. Civil S< Act 1st. 50 irvice 7 i Salary of Judge, Supreme Court Native laud frauds prevention Pensions £7,751 5 0

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Statement of all Liabilities of the several Government Departments— continued. Postal Department.

Telegraph Department.

Customs Department.

Marine Department.

Stamp Department.

No. of No. of Clasa. Vote. Particulars of Sorvico. Amount. Total. IV. 32 33 :U 85 86 Salaries Sea services Inland mails Eailway services Contingencies £ s. d. £ 1,200 9,000 G50 300 750 s. d. O 0 0 0 0 O 0 0 0 0 £11,900 0 0

IV. 87 Salaries Contingencies Travelling Labour and material • >• 194 18 5 G23 18 2 808 14 6 1,108 13 11 VIII. Contracts 2,736 5 1,033 10 0 0 101 £3,769 15 0

Liabilities paid. V. 39 Contingencies Outstanding and to he paid. Moiety of repairs to steam-launch, Christchurch ... Salary, coast waiter, Waitara Collector and office-cleaner, Cbathams Rent, Kaikoura 341 19 11 86 7 10 G 5 0 18 10 8 5 0 0 Paid. 453 9 5 •10 Rabbit-skin bonus Extra attendance 3,759 250 8 0 8 0 4,009 8 8 £4,462 18 1

Y. 41 Salaries Contingencies Contracts S.S. "Hinemoa" —"Wages ,, Contingencies 281 0 403 5 0 1 15G 5 11 908 13 1 298 18 4 G34 5 1 8.8. "Stella"—Wages „ Contingencies 392 350 7 5 (i :; 742 12 9 Naval Training School —"Wages „ Contingencies „ Contracts ... 30 333 100 3 1 0 2 4 0 4G3 4 6 Otago Graving Dock—Wages „ Contingencies 45 144 8 0 7 4 189 8 11 119 16 9 X. 109 Sundries ... £3,513 5 4

VI. 12 Contingencies Appellants' costs in re Bhodes's estate Contingencies Gl 14 6 165 3 2 123 8 11 43 £350 G 7

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Statement of all Liabilities of the several Government Departments— continued. Education Department.

Native Department.

* Liabilities: Consolidated Fund, £8,208 4s. 6d.; Immigration and Public "Works, £54,431175. lOd. =£02,640 2s. 4d.

Mo. of Class. No. of Vote. Particulars of Service. Amount. Total. VII. 15 EJucation. Contracts, payments to Boards Special, teachers' examinations Contingencies £ s. d. 620 0 0 300 0 0 80 0 0 & 1,000 s. d. 0 0 40 Public Libraries. Contracts, payments to Boards 2,108 4 G 17 Native Schools. 100 0 0 Salaries Conti'acts, viz., capitation allowances, boardingschool charges, &c. Contracts for supplies, &c. Contingencies 900 0 0 100 0 0 150 0 0 1,250 0 0 III. 2S Industrial Schools. VII. 45 Contracts Contingencies 300 0 0 150 0 0 450 0 0 Deaf and Dumb Institution. Contracts Contingencies 50 0 0 50 0 0 100 0 0 Miscellaneous. Special, School of Mines, CanterburyNew Plymouth High School Southland High School Eoyal Commission Educational Museum 150 0 0 1,000 0 0 2,000 0 0 75 0 0 75 0 0 3,300 0 0 IX. 103 School Buildings. Contracts, Education Board buildings „ Native School buildings 54,031 17 10 400 0 0 * 8,208 4 6 54,431 17 10 £62,640 2 4

III. -IS 51 Salaries Contingencies Miscellaneous services, as under :— Interest upon purchase-inoney of Mr. Young's interest in Komata Block Arrears of interest upon purchase-money of Stewart Island, unpaid on 81st March, 1880... Repairs to Wi Kepa te Eangipuawhe's house at Te Wairoa Balance of amount of £5,000, in final settlement of Native claims to Dunedin Princes St. Eeserves Estimated amount payable to Wairarapa 5 per cent Land Purchase Account Payable on Auckland 10 per cent. Land Purchase Account To pay Native Land Court duty on deed making provision for Meremana Konui's children ... Expenses connected with Tapsell inquiry For subdividing Native Eeserves, Middle Island To defray cost of erecting and furnishing house for Rewi Raliera Tiwaia, Public Petitions Committee's Report of 13th August, 1878 Claims to land in the YVaipounamu Block Loan to W. H. Taipari upon promissory note ... Advance upon steamer " Hannah Mokau " Liabilities incurred in connection with the Pukehauge outrage To settle liabilities of the Native Chief Manihera Expenses removing and completing a house for the Maoris at the Bluff Native Purposes. — Medical attendance, medicines, and medical comforts 59 12 3 312 0 0 110 0 0 4,000 0 0 150 0 0 51 17 8 200 0 0 250 0 0 50J 0 0 1,300 1,500 0 0 0 0 2,800 0 0 1,000 0 0 100 0 0 5,200 0 0 1,000 0 0 94 2 0 100 0 0 750 0 0 200 0 0 14,077 11 11 livil list. 1,200 0 0 £18,077 11 11

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Statement of all Liabilities of the several Government Departments— continued. Crown Lands Department.

General Survey Department.

Mixes Department.

Railway Department.

No. of Class. No. of Vote. Particulars of Service. Amount. Total. IX. 52 Amount of vouchers passed for payment Travelling expenses, advertising, &c, in the several provincial districts £ 514 s. d. 0 0 £ a. d. 330 0 0 850 0 0 53 Amount of vouchers passed for payment Compensation for determination of lease of runs... Pees, &c, to Members of the Waste Land Boards T. F. Everingham's claim under "The New Zealand Company's Land Claims (Taranaki) Act, 1872 " Refund of amounts paid for land proved after survey to be less than the areas purchased Compensation to Levi Doel To give effect to the recommendation of the Waste Lands Committee Compensation for land taken for Wellington to Napier Railway, — Messrs. Zohrab and Newman Messrs. Kirkaldie and Stains 200 2,000 100 225 100 25 0 0 0 0 0 0 0 0 0 0 0 0 400 0 0 3,050 0 0 6,535 5,750 6 0 8 0 12,285 6 8 16,185 6 8

IX. Salaries Contingencies Contracts 50 7.350 7,600 0 0 0 0 0 0 Arrears of Survey, Canterbury and Hawke's Bay 15,000 4,000 0 0 0 0 £19,000 0 0

IX. 57 Maintenance and management of Government water-races Contingent requirements of Mount Ida Water-race Trust—amount unexpended Balance of subsidy for extending Lyell Township water-supply Aids to prospecting Purchase of boring machine Contingencies Reward to "W. Costello and others, discovery of Kumara Gold Field—balance unpaid Eent of Tokatea Block Salary, Eeceiver of Gold Eevenue, Jackson's Bay Track, Deep Creek to Dead Horse Creek—balance unpaid 750 0 0 700 0 0 50 0 150 0 1,500 0 200 0 0 0 0 0 33 G 500 0 1 13 8 0 4 20 0 0 £3,705 0 0

X. 5S Total outstanding on imprest accounts to 31st March, for payment of wages. &c, on that date Vouchers already passed for payment to Treasury, principally stores and purchases Estimated amount required for payment of accounts yet to be rendered. This is for stores, &c, purchased prior to 31st March 75,062 10,600 0 0 0 0 2,000 0 0 Less amount to be recovered from Public Works and other Departments for work done in the shops, and stores issued on payment 87,662 0 0 27,717 14 4 £59,911 5 8

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Statement of all Liabilities of the several Government Departments — continued. Colonial Architect's Department.

Inspection of Machinery Department.

Defence Department.

Constabulary Department.

Immigration Department.

No. of ClaBa. No. of Vote. Particulars of Serrico. Amount. Total. X. 59 60 61 Architect's office Domains, gardener's wages Public buildings, general repairs, &c. £ s. d. £ s. d. Nil 150 0 0 5,500 0 0 £5,650 0 0

X. G2 Travelling expenses and contingencies £50 0 0 Provincial Liabilities, Public Works lEPARTHEN"!'. "Wellington Harbour reclamation Forty Mile Bush and Mauriceville Road Roads and works, Manchester Block... Rangitumau Roads Roads, Nelson to Westport and G-roymouth Motueka Bridge Nelson Harbour Works Road diversions Removal of rock from fairway, Nelson Wharf 1,347 5 2 312 G 11 3,112 2 4 113 9 6 253 7 G 1G9 17 0 G 12 3 2,409 9 2 183 7 6 £7,907 17 4

XI. 64 Salaries and allowances —Salaries ,, Capitation... „ Contingencies 3G 18 14,091 17 363 10 4 1! 0 Miscellaneous—Rifle prizes „ Rifle Association „ New Zealand Cross pensions GIG 11 185 0 20 0 9 0 0 14,492 5 6 821 11 9 63 m Contingent defence—Expenditure in connection with West Coast Contract—Wellington Magazine ,, Wellington Drill-shed 185" 19 700 0 0 0 1,598 G 0 885 19 400 0 0 0 Special —E, Hanilin (for purchase of land) £18,198 •2 3

XI. 66 Pay and contingencies —February „ March 8,902 18,856 1 11 0 0 Approximate amount of outstanding claims due on 31st March 27,758 1 11 1,000 0 0 £28,758 1 11

I, 07 Amount of vouchers passed for payment Introduction, location, &c. of immigrants, purchase of land under " The Immigrants Land Act, 1873," repairs to immigration and quarantine depots, contingencies, &c. 1,800 0 0 8,200 0 0 £10,000 0 0

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Statement of all Liabilities of the several Government Departments— continued. Public Works Department.

Summary. No. of Class. No. of Vote. Particulars of Service. Amount. Total, Immigration and Public "Works Loan. Departmental Railways Surveys of new lines Roads Land purchases Waterworks Miscellaneous public works £ S. d. 643 13 1 910,500 1 2 1,500 6 0 180,096 4 11 5,926 9 4 10,703 11 5 73,309 6 5 £ s. d. II. III. IV. V. VI. VII. XL 68-71 72-89 90-91 92-96 98 99-100 110 Liabilities of the Public Works Department on Immigration and Public Works Loan 1,183,285 12 4 Consolidated Fund. Liabilities] Vote 1, item 42; and Miscellaneous Services, Class X., Vote 63 Class X., Vote 62, Inspector of Machinery 29,976 13 50 0 5 0 30,026 13 5 £1,213,312 5 8 II. GO Details. Departmental Public Works. Head Office, North Island,— Contingencies Bead Office, Middle Island,— Contingencies 95 6 2 70 548 6 11 Total Class II. £643 13 1 Railways. III. 72 Kaivakaiva, — Salaries Contingencies Contracts 13 19 10 320 19 5. 9,771 3 2 78 Wliangarei-Kamo, — Salaries Contingencies Contracts Land compensation Material ordered from England ... G4 1,840 13,G59 496 11,955 8 0 2 10 3 8 5 0 7 3 10,106 2 5 28,015 6 9 74 Kaipara- Waikato, — Salaries Contingencies Contracts Land compensation Material ordered from England ... 41 10 33,897 10 77,090 15 432 10 14,649 3 0 0 5 4 1 126,711 8 10 75 Waihato-Thames, — Salaries Contingencies Contracts Land compensation Material ordered from England ... 119 2 2,832 10 25,288 3 18 5 31,200 0 G 8 e o 0 59,458 1 8 77 Wellington-Napier, — Salaries Contingencies Contracts Land compensation Material ordered from England ... 173 18 4 24,909 5 10 30,455 3 3 53 2 4 35,377 18 4 90,969 3 1 78 Wellington-Foxton, — Salaries Contingencies Material ordered from England ... 110 0 1,889 2 9,136 11 0 2 9 11,135 13 11 Carried forward 326,395 J.6 8

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Statement of all Liabilities of the Several Government Departments — continued. Public Works Department— continued.

No. of Class. No. of Tote. Particulars of Service. Amount. Total. III. £ s. a. £ s. d. 326,395 16 8 Brought forward 79 Railways— continued. ~Eoxton-New Plymouth, — Salaries Contingencies Contracts Land compensation Material ordered from England ... 338 16 8 26,738 16 10 51,317 9 4 289 17 8 18,813 10 2 97,498 10 8 SI) Nelson- Greymoutli, — Contingencies Contracts 10,877 17,923 3 11 8 7 Grey mouth -IloJcitika, — Contingencies Contracts 28,800 12 6 81 990 16 2 3,684 7 11 4,675 4 1 82 88 Westport-Ngakaioau, — Contingencies Picto n-Hurunui, — Contingencies Contracts 466 14 5,040 14 3 0 4,911 3 5 81 Hurunui- WaitaTci, — Salaries Contingencies Contracts Land compensation Material ordered from England ... 5,507 8 3 20 16 0 49,020 19 5 15,820 1 1 260 16 8 25,119 17 10 90,242 11 0 85 Canterbury Interior Main Line, — Contingencies Contracts 3,090 13 2,733 16 7 1 SO WaitaM-Bhiff— Salaries Contingencies Compensation to Otago Harbour Board Contracts Land compensation Material ordered from England ... 5,824 9 8 32 1 8 53,278 16 6 25,500 0 0 140,682 19 11 284 14 9 35,974 10 10 255,753 3 8 S7 Otago Central, — Contingencies Contracts 4,093 5 11 32,259 14 10 Invercargill-Kingston, — Contingencies Contracts Land compensation Material ordered from England ... 36,353 0 9 ss 674 16 6,397 6 10 8 75 0 6 5 8 0 7,157 11 7 80 Western Railways, — Contingencies Contracts Land compensation Material ordered from England ... 6,465 5 27,547 11 7 10 13,360 2 C» 3 0 2 47,386 8 11 IV. Total Class III.—Railways £910,506 1 2 00 91 Surveys op New Lines of Railway. Surveys, North Island, — Contingencies Surveys, Middle Island, — Contingencies 265 12 10 1,234 13 2 Total Class IV.—Surveys £1,500 6 0

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Statement of all Liabilities of the several Government Departments — continued. Public Works Department— continued.

2—B. 15.

No. of Class. No. of Vote. Particulars of Service. Amount. Total. V. Roads. £ s. d. £ s. d. 02 North Island, — Salaries Contingencies Contracts Grants to local bodies 70 5 0 57,379 18 1 2,822 15 10 61,877 19 9 Nelson South-West Gold Fields — Contingencies Grants to local bodies 122,150 19 2 ii:: 67 600 1 0 1 0 667 1 1 !)1< JVestland, — Contingencies Grants to local bodies 3,957 11 2,000 0 0 0 5,957 11 0 !>r, !)<; Hokitika-Christchurch, — Contingencies Roads to open Land before Sale, — Contingencies Contracts Grants to local bodies 22,944 9 4 2,263 11 10 26,120 12 7 591 19 11 51,328 13 9 Total Class V.— Eoads ... £180,696 4 11 VI. 98 Land Pubchases. Opening up Roads through Lands recently purchased, — Contingencies Grants to local bodies 4,016 1,910 9 0 4 0 Total Class VI. (only so far as it relates to Public Works Department) 5,926 9 4 £5,926 9 4 VII. 99 100 Watehwobks ok Gold Fields. Water-races, North Island, — Contingencies Water-races Middle Island, — Contingencies Contracts 27 6 6 4,900 8 11 5,775 16 0 10,676 4 11 Total Class VII. — "Waterworks on Gold Melds £10,703 11 5 Miscellaneous Public Woeks. 21 6 7,765 19 12,026 12 3 6 39,655 11 8 1 2 8 4 XI. 110 Salaries Contingencies Contracts Land Grants to local bodies, balance of amount Voted in respect of surplus land revenue, Canterbury Voted in respect of surplus land revenue, Otago... 8,408 18 5,427 12 2 4 Total Class XI. —Miscellaneous Public Works £73,309 6 5 X. 63 Consolidated Fund. Liabilities, Vote 1, item 42 ; and Miscellaneous Services, Glass .5T., Vote 63, — Salaries Contingencies Contracts Land Grants to local bodies 15 0 11,320 3 1,678 17 2,007 5 14,955 7 0 4 0 9 4 Inspector ov Machineet. Travelling expenses, <fcc. 29,976 13 5 50 0 0 62 Total Class X.—Miscellaneous Services, &c. £30,026 13 5

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Statement of all Liabilities of the several Government Departments— continued. Public Works Department—Architect's Branch.

No. of Class. No. of Vote. Particulars of Service. Amount. Total. IX. 102 Contracts. Judicial — Court Souses, — Auckland "Wellington Wairnate Christchurch Invercargill Westport £ s. 4,863 0 16,785 0 682 0 288 0 2,405 0 400 0 d. 0 0 0 0 0 0 £ S. d. 25,423 0 0 Gaols, — Gisborne New Plymouth Wellington Addington Ly ttelton Queenstown 93 93 2,333 1,264 1.923 781 0 0 0 0 0 0 0 0 0 0 0 0 Police Stations, Sfc, — Featherston Inglewood Papakura Wanganui Wellington Wellington Waitotara Waitara Warkworth Carlyle Manutahi Normanby Tauranga Katikati Hamilton Papakura Awanui Tolago Bay Opotiki Maketu Bingsland Papanui Whakatane Ohinemutu Dunedin 20 321 25 50 33 154 170 465 472 402 524 552 1,032 541 449 145 125 535 492 530 50 50 550 364 300 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6,487 0 0 8,351 0 0 Industrial School, — Burnh am Fittings 343 0 0 596 0 0 939 0 0 103 Postal and Telegraph, — Pahi Raleigh Woodville Wanganui Westport Timaru Catlin's Eiver Buildings not specified Fittings 24 6 0 21 13 0 50 0 0 675 0 0 1,816 0 0 2,320 0 0 90 0 0 956 0 0 540 0 0 5,992 19 0 106 Lunatic Asylums, — Wellington H ... Christdiureh 2,700 2,144 3.180 18,186 8,224 08,755 2 0 0 0 0 0 G 0 0 0 0 0 103,189 2 6 ,, ... Auckland Seacliff £150,382 1 6

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Statement of all Liabilities of the several Government Departments— continued. Land Purchase Department.

By Authority: Q-boeoe Didsbury, Government Printer, Wellington. —1880. Price 9d.]

No. of No. of Class. Vote. Particulars of Service. Amount. Total. VI. 97 Estimated liabilities for completing the purchase of blocks of Native land on which payments have been made, close of financial year 31st March, 1880,— Auckland Hawke's Bay "Wellington New Plymouth £ s. d. £ s. d. 328,308 0 0 5,697 0 0 667,410 0 0 54,145 0 0 £1,055,560 0 0 Colonial Seceetaet's Depaktm: INT. IX. 107 Contingencies £500 0 0