FRIENDLY SOCIETIES (TENTH ANNUAL REPORT BY THE REGISTRAR OF).

Appendix to the Journals of the House of Representatives, 1887 Session I, H-03

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1887. NEW ZEALAND.

FRIENDLY SOCIETIES (TENTH ANNUAL REPORT BY THE REGISTRAR OF).

Presented to both Houses of the General Assembly pursuant to " The Friendly Societies Act, 1882," Section 5, Subsection (8).

The Registrar, in presenting to Parliament his report for the year 1886, desires to direct special attention to the number and importance of the valuation reports which were completed during the year and, in consideration of the very great interest attaching thereto, has selected many passages and reproduced (Appendix I.) the Valuers' ipsissima verba, chiefly those passages which have more than a local significance, as bearing upon questions affecting the welfare and progress of all friendly societies. To have published all the valuation reports in full, or even to have quoted extensively from each, would have filled a large volume. There is also of necessity much similarity between many of them. Reference, therefore, to several which contain the same arguments and advice as those from which extracts had already been selected has, for this reason, been omitted. 2. During the session of 1886 an amending Act was passed enabling friendly societies, under certain conditions, to transfer to the management or other fund the excess of interest above 5 per cent, earned by the benefit fund. As some misapprehension as to the meaning of clause 2 has already arisen, it may be well here to point out that a society or branch cannot take advantage of the provisions of this amendment except under the following conditions : — (1.) That more than 5 per cent, per annum has been earned on the total benefit fund. (2.) That at the last quinquennial valuation the valuer reported a surplus. (3.) That an actuary's certificate as to the sufficiency of the rates of contribution for new members has been obtained. (4.) That in a society having branches the transfer desired by the central body or the branch, as the case may be, is approved by the branches or the central body respectively. Application, therefore, for permission to make such transfer from the benefit fund must be accompanied by proof that all the above-mentioned conditions exist or have been complied with. The Amendment Act is appended (Appendix III). 3. The judgment delivered by his Honour Mr. Justice Richmond in the case " Locke and others (Trustees of Court Perseverance, A.0.1* 1., at Motueka) v. the Public Trustee as administrator of the estate of "F. E. Bisley, deceased, is quoted verbatim (Appendix IV.). The plaintiffs' case was that they had a preferential claim against the estate of the deceased for a total of £587 16s. 7d., being moneys with which Bisley, as court secretary, had been from time to time intrusted in order that he might pay the same into the Colonial Bank at Motueka to the credit of the trustees of the court, which instruction he had not obeyed, but had paid in the said moneys to his private account. One portion of the total amount, £385 16s. 9d., transferred from the Bank of New South Wales, had entirely disappeared, but the remainder was in the bank on deposit account in Bisley's name at the time of his death. The implicit confidence reposed in Bisley was such that at his request the trustees signed their names to a blank form which he converted into an order on the Colonial Bank at Motueka to pay him the £385 16s. 9d., and that neither as trustees nor as auditors did they require any proof that either this or any other moneys intrusted to him that he might lodge them with the bank had been placed therein to the credit of the court. The Valuer in his report necessarily refers to this loss, and his remarks thereon may be fitly introduced here : "Beside the cause of deficiency common to the district—insufficiency of contributions

LIST OF ABBREVIATIONS MADE USE OP IN THIS EEPOET. A.0.F., Ancient Order of Foresters. A.0.5., Ancient Order of Shepherds. 8.U.0.0.P., British United Order of Odd Fellows. H.A.C.8.5., Hibernian Australasian Catholic Benefit Society. 1.0. G.T., Independent Order of Good Templars. 1.0.0. F., Independent Order of Odd Fellows (American Order). 1.0. R., Independent Order of liechabites. L.U.F.8.5., Loyal United Friends' Benefit Society. M.U.1.0.0.F., Manchester Unity Independent Order of Odd Fellows. N.1.0.0.F., National Independent Order of Odd Fellows. P.A.F.S.A., Protestant Alliance Friendly Society of Australasia. R.E.8.5., Railway Employes' Benefit Societies. S.D.T., Sons and Daughters of Temperance. U.A.0.D., United Ancient Order of Druids. W.M.C., Working-Men's Clubs, 1-H. 3.

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—your court appears to have suffered heavily by the wholesale misappropriation of funds by a late secretary. Such defalcations ought to be impossible if the officers of the court performed thenduty and the laws were enforced. No doubt it is a painful matter to refer to, but it would be well if such cases as this were made thoroughly public, in order that other societies might be warned against laxity in guarding what should be considered as a sacred trust—the funds of a friendly society." 4. The decision given' by the Vice-Chancellor of the County Palatine of Lancaster, and confirmed by the Lords Justices of Appeal, in respect of an application made by the Trustees of the order for an injunction to restrain the Caledonian lodge in the Bolton district, M.U.1.0.0.P., from seceding from the order except in conformity with the rules of the order and district, although the lodge had not been registered as a branch under the Act of 1875, is of sufficient importance to be referred to here. Judgment was given for the plaintiffs. A full report was published in the January and May numbers of the Odd Fallows Magazine, 1886. It would seem that, in virtue of this decision, lodges although unregistered, or separately registered, which are de facto branches of a district in one of the affiliated orders are also such de jure, and legally bound by the laws of the order and district. 5. It may be mentioned that in a case of prosecution of a secretary of a registered friendly society, who had been committed for trial at the assizes held at Nottingham, England, in July, 1885, on a charge of embezzlement of the society's funds, the Judge directed the jury to acquit the prisoner on the ground that " there was no evidence of the registration of the rules of the society," a certified copy of the rules having been tendered as such evidence instead of the acknowledgment of registry as required by the Act. 6. In order that the funds of friendly societies might be better protected, the Eegistrar, with the able assistance of Mr. A. G. Wiggins, one of the Public Valuers, drew up a set of rules with a view to the establishment of a Mutual Fidelity Guarantee Association. These rules were submitted to a provisional committee formed of representatives of the friendly societies in Wellington and, having been with some modifications approved, were issued to all registered friendly societies and branches in the colony, together with a circular inviting them to co-operate in the formation of the association. The rules are attached (Appendix V.). The establishment of such a fund seems desirable for many reasons. The security given by private bond ought, in the first place, not to be asked for and, secondly, in case of defalcation, is generally found to be valueless. The premium rates under a mutual scheme could with safety be fixed at such an amount as to afford an inexpensive mode of insurance and, should a few years go by without any heavy losses, the societies would be protected by their subscribed capital, without the need of further annual payments until the fund should fall below the fixed minimum. Such an association is moreover calculated to form a bond of union among the various orders, and to induce a healthy rivalry among them in the matter of good management and careful custody of their funds. Sufficient promise of support was not received to justify the commencement of operations in January, 1887, as at first proposed, but it is now expected that the association will be able to begin business at an early date. 7. Opposition to the friendly society movement appeared during last year in a very unexpected quarter. The Eev. William Kowert, pastor of the Lutheran church at Sarau, excommunicated one of his congregation on the ground that he belonged to a society of Odd Fellows. Happily no fear need be entertained that such bigotry will find many sympathisers. In antithesis to this display of clerical intolerance, it is interesting to notice that at the 1886 A.M.C. of the M.U.1.0.0.F., in England, held at Sbafford, all the five clergy who took part in the church service which the deputies attended were members of the order, and it may not be out of place to quote the following words from the sermon preached by the Yen. Archdeacon lies on that occasion : " You will pardon me, I am sure, if I am enthusiastic in speaking to men whose wise and patient dealings with one of life's greatest problems I have watched for years with the deepest interest; to men whose counsels and labour of love have taught me so much, while I gladly sat at their feet as a disciple, aye, to men whom, in the name of my Master, I dare to encourage this day, because I verily believe that the spirit of my Master is the spirit of their order, and that they are earnestly doing the work of God among their fellows." 8. Another instance of " religious " opposition is reported. To one district in the colony came not long ago an itinerant preacher who converted one unfortunate member of a friendly society to the belief that it was his duty as a Christian "to take no thought for the morrow." The man was induced to withdraw from his lodge and, having cut himself off from all benefits, soon afterwards experienced a long attack of sickness. It is not probable that doctrines of this peculiar character will spread far; but, even though a better and truer gospel is likely to hold its own against such fanaticism, it may be well to publish the existence of this tenet among a certain sect, in order that the benefit of years of thrift may not in other instances be hastily foregone at the suggestion of an enthusiast. 9. Eeference has been repeatedly made in the official reports of past years to the insufficient rates of contribution which are charged by some societies but, so long as the valuation summary for the year continues to exhibit so conspicuously as the prevailing cause of deficiency " inadequate contributions," the repetition of former warnings is rendered necessary. To all who are about to join a friendly society the advice is given that they should make their selection from among those which are sound in preference to one that is cheap. It is possible that many persons are under the impression that registration implies an official certificate of assurance as to a society's financial position. It may be well, therefore, to state that such exclusive registration is not provided for in the Act, nor, indeed, although desirable under certain conditions, would it be generally advantageous under present circumstances. 10. During 1886 conferences were held by the M.U.1.0.0.F. and the A.O.F. at Christchurch and Wellington respectively. The great difficulty in the way of an annual meeting of delegates is

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the distance which many of them have to travel, and the consequent expense. Yet it is most desirable that thorough organization, united action, complete co-operation, and full development should be attained in each order, and these results cannot be looked for without periodical discussion. , , . . 11. One of the greatest difficulties which the M.U.1.0.0.F. in England has encountered it is face to face with now. The equal funeral levy system, part of the original unscientific method of friendly-society finance, which has been reformed in many other respects, still remains to tax the wisdom of the order. The solution of the question is by no means easy. It is not necessary here to discuss the subject at length, but there is one point which New Zealand societies, whose rules have perpetuated this fundamental error, will do well to consider, namely, that the difficulty of reform in this direction is greatly increased by delay. Already there is awakened a desire on the part of some members to get rid of this source of weakness, but unfortunately it does not appear that the majority are sufficiently far-seeing to recognize how great a hindrance the system, if continued, will prove to the advance of those societies which have adopted it. The importance of this question is so great that quotations from the_ remarks of two recognized authorities who have recently referred to it are introduced here, and in Appendix II is an extract from an essay written from a member's point of view. Addressing himself to the M.U.1.0.0.F. Mr. W. Button, the Actuary attached to the Friendly Societies' Registry Office, England, says, " The system of levies is radically wrong in principle, and it should be the endeavour of the lodges of your order to abolish it and, if necessary, substitute for it in all cases a proper insurance system, where each member pays for his own benefits according to his status on entry. So long as such levy system prevails the lodges are, in a considerable measure, undoing the good arising from the now general plan of graduated scales of payment. And Mr E Watson, the actuary to the M.U.1.0.0.F., in his report on the valuation of the order as at 31st December, 1880, writes as follows: "The system of equal levies to district funeral funds has exercised a very retarding and baneful influence in many districts. Instances are not wanting of older lodges having surplus funds at the cost of younger ones which are themselves in deficiency If a young lodge is levied upon at the same rate as older ones for the funeral expenses as they occur, the younger lodge must have deficiency, because it is contributing to the funeral expenses of others, and cannot possibly accumulate funds for its own future funeral expenditure." ~.,.,.,. .^ . . ~ In the absence of an adequate scale of contributions to meet the total liabilities it is perfectly useless to consider any proposal for the establishment of a funeral fund upon scientific principles. Indeed unless a society is likely to meet its engagements, it would be better not to make any separation of the benefit funds. The very fact of putting the funeral fund on a safe footing would in such a case diminish the already insufficient sick fund, and therefore the adoption of a graduated and adequate scale of contributions is a primary necessity in any efficient reform of friendly-society Till 1 TIPP At'the formation of a new district, in which all the branches are also new, there seems to be no better method for the provision of the funeral benefit than to establish a district fund, to which all members contribute according to age at entry. If, however, the branches of a district which at its formation did not establish a common funeral fund, but now wishes to remedy the evils attending the equal-levy system, desire to retain the management of their respective funeral funds, the simplest method of spreading the funeral liability over the district, without the accumulation of funds under the direct control of the central body, is by the annual assignment of such a portion of the funds of each branch, but retained by the branch, as is equivalent to the total yearly premiums adequate to provide the funeral benefits, such premiums to be calculated for existing members as at their present age, and for future entrants as at their age of entry. Out of this fund increased by interest at the rate per cent, employed in calculating the said premiums, the contribution of each branch towards the expenditure of the district for funeral benefits should be made pro raid according to the respective values from year to year of the several branch funeral funds 12 Appendix 11. contains two quotations from "The Jackson Prize Essays, 1885. Ihe extract on "The Weakness of the System of Equal Levy" is from the essay by Mr. E. W. Monrey, MUI 0O F and that on " Cheapness "by Mr. W. C. Eaton, A.O.F. As in most respects the rocks ahead in the course of New Zealand societies are just such as exist in England, those who wish to acquaint themselves with the opinions of some of the most thoughtful members of friendly societies at Home on important questions of friendly-society organization will find this small volume well worth perusal. . ~ , . ~,, 13 In Appendix VI. the advantages of registration are enumerated, there being still some societies which are unregistered, whose members, if fully informed, may perhaps change their views on the subject as others have done. _ . . 14. The names and addresses of the Public Valuers appointed under the Friendly Societies Act are given in Appendix XI. . . . . 15. Information as to the forms kept in the registry office for the convenience of societies, and sent free on application, is to be found in Appendix VIII. 16. The amount paid during the year to secretaries for furnishing statistical returns was £174 10s and the cost of the valuations was £900 15s. 17 The Eegistrar has much pleasure in testifying to the care which secretaries generally have taken in making out the annual returns, and to the promptness and courtesy with which they have complied with his request for necessary information. With those few who cannot include themselves in this reference, that is, in respect of care and promptness (there has been no lack ot courtesy) the Registrar hopes that these remarks will have sufficient influence, so that in future years it may not be necessary for'him to qualify his acknowledgment of accuracy and punctuality.

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KeGISTBATION OF SOCIETIES AND BeANCHES. 18. The total number of registrations during the year was 37, distributed as follows: M.U.1.0.0.F., 7 lodges; 1.0.0. F., 4 lodges; 8.U.0.0.F., 1 district and 2 lodges; A.0.F., 6 courts; U.A.0.D., 2 lodges; 1.0. E., 6 tents; H.A.C.8.5., 6 branches; P.A.F.S.A., 1 lodge; W.M.C., 1 club ; specially-authorized society, 1 society. 19. In the following table the progress of registration during the year is shown by a comparison of the number of societies on the register on the Ist January and 31st December respectively :—

A complete list of societies and branches on the register as at the end of 1886 is subjoined. (Appendix IX.) Conversion of Eegistby. 20. During the year 1886 the under mentioned, which had been on the register as district societies, were re-registered as branches of their respective districts :— 8.U.0.0.F.-—Aorangi Lodge (Wellington District), Southern Star Lodge (Wellington District). A.O.F. —Court Patea (Taranaki District). H.A.C.B.S. — Auckland Branch (New Zealand District), Grahamstown Branch (New Zealand District), St. Joseph's (Dunedin) Branch (New Zealand District), Charleston Branch (New Zealand District), Hokitika Branch (New Zealand District). Cancellation of Begistby. 21. The registry of the following societies and branches was cancelled on the ground that they had ceased to exist: — M.U.1.0.0.F.—Te Aroha Lodge (Auckland District), United Brethren Lodge (Wellington District), Sefton Lodge (Ashley District), Dawn of Hope Lodge (Lyttelton District). A.O.F. —Court Eoyal Oak of Kawarau (United Otago District), Court Tapanui (United Otago District), Court Pride of the Forest (United Otago District). U.A.O.D. —Gladstone Lodge, Pride of the Forest Lodge, Waikiwi Lodge. I.O.E.—Hope of Feilding Tent (New Zealand Central District), Southern Cross Tent (New Zealand Central District), Eay of Hope Tent (New Zealand Central District). H.A.C.B.S.—St. Patrick's Branch (Patea). Dipton Working-Men's Club. Eegisteation of New Eules. 22. Eegistration of a complete amendment of rules, i.e., of a complete set of new rules, was made in respect of the following societies and branches : — M.U.I.O.O.F.—Unity Lodge (Wellington District), Nelson District, Mansion of Peace Lodge (Nelson District), General Cameron Lodge (Nelson District), United Gore Lodge (Invercargill District), A.O.F.—Court Taranaki (Taranaki District), Nelson District. I.O.E.—New Zealand District. S.D.T.—Progress Division. Sydenham and Addington Working-men's Club.

Name or Class of Society. Statement as on the 1st January, 1886. Statement as on tlio 31st December, 1880. M.U.I.O.O.F.* [.O.O.F. st.i.o.o.p. .. B.U. O.O.F. .. ■\.O.F. i.O.S. U.A.O.D. Q.U.F.B.S. .. [.O.R. 3.D.T. H.A.C.B.S. .. P.A.F.S.A. .. R.E.B.S. LF.S.f B.S.{ vV.M.C. C.O.G.T.' 13 districts and 118 lodges 1 grand lodge and 18 subordinate lodges 1 district and 2 lodges 1 lodge 7 districts, 86 courts, and 2 widow and orphan funds 2 sanctuaries 38 lodges 1 grand lodge and 1 subordinate lodge 2 districts and 35 tents 1 grand division and 9 subordinate divisions 1 district and 14 branches 1 grand lodge and 11 subordinate lodges 2 societies 2 societies 1 society 9 clubs 1 grand lodge, 111 subordinate lodges, and 2 temples 5 societies 13 districts and 121 lodges. ] grand lodge and 22 subordinate lodges. 1 district and 2 lodges. 1 district and 3 lodges. 7 districts, 89 courts, and 2 widow and orphan funds. 2 sanctuaries. 37 lodges. 1 grand lodge and 1 subordinate lodge. 2 districts and 38 tenta. 1 grand division and 9 subordinate divisions. 1 district and 19 branches. 1 grand lodge and 12 subordinate lodges. 2 societies. 2 societies. 1 society. 9 clubs. 1 grand lodge, 111 subordinate lodges, and 2 temples. 6 societies. [.S.S.8 * For explanation of abt ipecially-authorized societii >reviations, see page 1. es. f Isolated friendly societies. t Benevolent societies. § Isolated

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Registration of Partial Amendments of Roles. 23. Registration of a partial amendment of rules was made in respect of the following societies and branches:— M.U.1.0.0.F.—G00d Intent Lodge (Auckland District), New Plymouth District, Waitara Lodge (New Plymouth District), Ashley District, North Canterbury District, South Rakaia Lodge (North Canterbury District), Naseby Lodge (Otago District); Valley Lodge (Otago District). A.O.F.—Auckland District, Wellington District, Court Sir George Grey (Wellington District), Court Loyal Feilding (Wellington District), Canterbury United District, Court Pride of Oamaru (United Otago District). U.A.O.D.—Enterprise Lodge, Otago Lodge, Excelsior Lodge, Star of New Zealand Lodge, Blenheim Mistletoe Lodge. S.D.T.—Grand Division. Otago Railway Employes' Benefit Society. Rational Sick and Burial Association. Christchurch Working-men's Club. Invercargill United Friendly Societies' Dispensary. Christchurch and Suburban Co-operative Money Club. Statistics for 1885. 24. The statistics compiled from the annual returns for 1885 are appended to this report (see page 41). The form of the tables has been in some respects varied from that of past years. Table I. contains a detailed statement of the membership and funds of each registered society and branch which sent in returns (with the exception of a few whose returns were inaccurate or received too late for publication); but in the next six tables district totals only are given for those societies whose central bodies are established within the colony. The lodges of the Druids, the sanctuaries of the Shepherds, and the benefit societies of the railway employes are similarly grouped. Particulars of the funds under the direct control of the central bodies are tabulated separately in Tables VIII. and IX. 25. The number of lodges* whose returns are tabulated is 302, and of central bodies 28, distributed according to orders as follows :—■

26. The number of members of these lodges at the end of the year was 22,794. 27. The following balance-sheet gives their total funds (including those of the central bodies) as at the 31st December, 1885 :— Funds. £ s. d. Assets. £ s. &. Sick and Funeral Funds .. .. 285,614 15 6 Investments at interest .. .. 192,398 18 5 Medical and Management Funds .. 23,806 2 9 Value of land and buildings .. ~ 100,772 6 9 Other funds and property .. .. 12,843 2 4 Cash not bearing interest .. .. 18,084 18 10 Value of goods .. .. .. 9,615 1 0 Other assets .. .. .. 1,392 15 7 Total .. .. ..£322,264 0 7 Total .. .. ..£322,264 0 7 28. The following summary shows the disposition of the various investments at interest, together with the respective average rates per cent.: —

29. Averages and percentages deduced from the tabulated returns for five consecutive years are given in Appendix VII.

• The word " lodge," when applied to all aooietio3, is to bo understood as embracing the synonymous terms court, tent, &c, as used m the various orders.

Society. Lodges. Central Bodies. Society. Lodges. Central Bodies. M.U.I.O.O.F. I.O.O.P. .. N.I.O.O.F... B.U.O.O.F. A.O.F. A.O.S. U.A.O.D. .. 114 14 2 1 80 2 32 13 1 1 7 L.U.F.B.S. .. I.O.R. S.D.T. H.A.C.B.S .. P.A.F.S.A. .. R.E.B.S. 1 26 6 11 11 2 i 1 2 1 1 1

Mode of Investment. Amount. Bate per cent. )n deposit with the Post-office Savings Bank ~)n deposit with other banks )n deposit with companies and building societies .. )n mortgage of freehold property .. ~.n Government and municipal debentures [n shares in companies .. )ther investments £ s. d. (8,552 0 10 '(3,401 3 6 33,015 2 10 6,509 11 2 124,207 2 4 10,772 0 0 3,873 4 0 2,068 13 9 4-5 4-0* 50 59 7-9 63 76 6-5 Total £192,398 18 5 70 * Interest on sums exceodinj £200 in the P.O.S.B. is at tho rate of 4 >er cent.

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Valuations. 30. The main object of a quinquennial valuation of a friendly society is to ascertain the society's financial position, not merely by a calculation of the value of its assets and liabilities at a specified date, but also by an investigation of its experience daring the five years under review, to determine whether its progress—if it has progressed—is dependent upon causes which warrant a reasonable expectation of continuous success; or, in case of retrogression, whether the deficiency is due to temporary causes or to errors of principle that must bo corrected in order to avert ultimate ruin. If the result be satisfactory, its publication is calculated to contribute still more to the society's advancement. When there is no ground for hope that the society will be able, under present conditions, to fulfil its promises, there is all the more need of publicity in order that new members may not be enrolled without the means of ascertaining the nature of the contract they are entering into. Between a divisible surplus on the one hand and a hopeless deficiency on the other there are, of course, a number of intermediate positions. By " hopeless deficiency " it is not meant that inevitable collapse is impending. Eeferenco is made not to a position of absolute hopelessness, but of hopelessness unless a remedy be applied. There arc many degrees between what may be termed "solvency point" and that marked "hopelessness absolute." Indeed, there is so much elasticity in the friendly-society system that, "only when a society itself decides that it is so, has this latter point been reached. There are deficiencies and deficiencies. A deficiency may be merely nominal, and may even be accompanied by promising signs of a coming surplus; or it may be such that a very slight pecuniary sacrifice on the part of members would wipe it altogether out; or it may be indicative of an absolutely insufficient scale of payments to benefit funds, necessitating considerable augmentation of the contribution rates. Of course, if all warnings are persistently disregarded, sooner or later the accumulated loss must become such that it would cost more to restore the society's solvency than its members would probably be willing to pay. 31. As sufficient data has not yet been collected from which to form, for all ages, even an approximate estimate of the future rates of mortality and sickness in the colony, valuations have been based on the M.U.1.0.0.F. experience 1866-70. Although, as far as comparison is possible, New Zealand rates are, on the average, lower than the English, yet, in consideration of the limited data at the higher ages, it has been decided that there is not sufficient ground for modifying the results of valuations according to each society's varying experience during the quinquennium, or even according to the collective experience of the colony, and that it is better to err by adopting a standard that may possibly leave a margin for safety than to risk the publication of a virtual approval of rates of contribution which might hereafter prove insufficient. The value of the collection of statistics of friendly societies for the purpose of deducing averages is based on the probability that, by grouping the experience of large numbers, an approximation to each society's entire experience will be ascertained, and to modify the results of valuation obtained from calculations based on the experience of upwards of a million years of life, because the rate of mortality or sickness during a quinquennium in a society numbering a few hundred or even a few thousand members varies somewhat from the mean is to render the collection of statistics to some extent valueless, and the result obtained by means of such modification is less likely to represent the true position of the society than that worked out on the basis of an average experience; provided, of course, that there is no indication that the variation is due to causes which are likely to prove permanent. 32. It has been said that, thus far, the sickness experience of New Zealand compares favourably with the English experience ; but for many years yet we must remain in ignorance of the effect which sickness at the higher ages will have in altering the ratio between them. It is possible that in this respect the dissimilar conditions of colonial life may manifest themselves very adversely. 33. There have been three principal factors which hitherto have operated in favour of the friendly societies of New Zealand as compared with those of England. (1.) Higher rate of interest; (2.) Lower average age of members; (3.) Higher rate of secession. Stress is laid on the word " hitherto," because the favourable effect of these causes cannot be regarded as permanent. (1.) Higher Bate of Interest. —Although friendly-society statistics do not show any appreciable change in the rate of interest on their invested funds during the past few years—probably, in part, because greater attention to the matter of investments has exercised a counteracting influence —the general downward tendency of interest rates in the colony must be admitted, and there is abundant evidence that the rate of interest in all countries where it is still comparatively high is likely to fall steadily, until little variation from the average will be maintained anywhere. (2.) Lower Average Age. —So far as the sickness rates in England and New Zealand are comparable, it appears that the result of on increase in average age will be to diminish the advantage hitherto enjoyed in this respect by societies in the colony, and it is, moreover, not improbable that, as the proportion of old members increases, the sickness experience among these will swell the total very considerably. This latter is, indeed, merely a conjecture ; but, if it it be assumed that the average longevity in the colony will be greater than in England, it is a reasonable inference that the sickness rate at the higher ages will increase in proportion, and that thus the total sickness for all ages will approximate very closely to the Home experience. (3.) Higher Bate of Secession. —lt may be assumed that future years will show a decrease in the rate of secession, and consequent diminution of gain in this respect. A higher average of age will have some effect in this direction, and the spread of knowledge and the growth of prudence in the community will be likely not only to increase the number of those who join friendly societies, but also to prevent them from lightly allowing their membership to lapse. 34. It is said that the most valuable experience which any one possesses is that which has been bought dearly. But in spite of this assertion, the truth of which is not here denied, it is in order that societies in New Zealand may be saved from buying in the same dear market to which the English societies of the first half of the present century came as purchasers, that the Eegistrar would ask those who are already members, as well as those who are about to enrol themselves,

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bo judge carefully of the position of the society which they have joined or are intending to join, and thoughtfully to consider the advice and weigh the arguments set forth in support of that advice which is given by experts who have made this matter their special study, and who can have no possible reason for misleading their readers. 35. It seems almost absurd to treat seriously the argument which is constantly repeated that, because a friendly society is yearly accumulating funds, its financial position may be accepted as satisfactory. Of all the societies which have collapsed there was not one which did not during the first years of its existence possess accumulated funds. A society with an inadequate scale of contributions is at its very outset actuarially insolvent; but, even though the payments are utterly insufficient, yet provided that there are enough members to cover the risk of the ordinary fluctuations of sickness and mortality, and that no extraordinary experience is met with, its funds will go on increasing for many years, and only an actuary can determine what the rate of increase should be. Whoever, therefore, is provident enough to invest his savings in order to secure contingent and deferred benefits will, unless he be specially educated to judge as to the position of his society, act wisely in accepting the opinion of an expert. The prudence exercised by the member of a friendly society which is not established on the best principles is better than none, but half measures surely should not satisfy where so much is at stake. While employment is obtainable, and health and strength remain, the lot of the artisan and of the labourer in this colony, if he be single, or if being married he be prudently content with a small family, compares very favourably with that of the working-man at Home; but if sickness overtakes him, and he has made no secure provision for such a contingency, his position, or at least the position of the married man, is worse than it would be in England. 36. Notwithstanding all that has been said, there is happily some ground for congratulations. The progress in the right direction, though slow, may be said to be sure. The adoption of scientific principles of finance by the deliberate and voluntary choice of men educated up to this better knowledge may be regarded as permanent. 37. The criticism of those who find fault with the method of valuation on the ground that the valuers do not anticipate profit arising from secessions has been fully dealt with in the valuation reports. «It may be added that, apart from the actuarial aspect of the question, it is utterly contrary to the spirit of fraternity for a society to make a calculation in cold blood as to the probable gain which will accrue to one section of the members by means of loss, the result perhaps of misfortune, to some of their fellow-members. When the quinquennial valuation is made, then, if there is a surplus available for appropriation, this profit on secessions during the past five years will form a part of such surplus, so that the more prudent and the more fortunate members gain thereby ; but do not let them rejoice in anticipation over the unwisdom or, possibly, over the distress of their neighbours and brothers. 38. It would appear that in some societies the majority of the members are utterly indifferent to the fact that their liabilities are considerably in excess of their assets. In " the days of statistical darkness " that societies should drift ignorantly into insolvency was a misfortune, but that societies in full view of their danger should make no effort to avert it is a crime. If, therefore, tw To consecutive valuations of a society shall have been made and a deficiency shall have resulted on each occasion, and if the Valuer in each of his reports shall have stated that the rates of contribution are inadequate to meet the promised benefits, and the society shall have neglected to take any steps to reduce the deficiency shown, the Registrar considers that it will be his duty to recommend that the Government withdraw the undertaking to defray the expense of any subsequent valuation of such society, due under the Act, until the Valuer's advice shall have been adopted. In providing for the cost of valuation the Legislature has recognized the importance of letting in the light upon friendly-society finance, in the interests not only of the members but also of the community at large, and it certainly is not intended that the Valuer's report should be treated as so much waste paper, or that societies whose liabilities exceed their assets should continue to promise benefits which there is no reasonable expectation that they will be able to pay, without some strong protest being entered against the dishonesty of such a course, as well as against the wilful disregard of the actuarial advice placed gratuitously at their disposal. 39. As the Valuers have pointed out in several of their reports to those societies, whose assets consist partly of land and buildings, the estimated worth of such property the Valuer has no means of verifying. It seems desirable that a certificate by an official property-valuer should be added to the list of the returns to be furnished (whenever requisite) to the actuarial Valuer. For, on the one hand, a surplus is contingent either wholly or in part on the correctness of the stated value of such property, and, on the other hand, the amount of deficiency is understated if too high a value is assigned. It may be added that, in the event of a surplus, even where there is satisfactory proof of the correctness of the value assigned, the Valuer in most cases cannot make the same recommendation as to the disposal of the surplus as he would make if the assets of the society were wholly of a more easily realizable character. 40. The valuations of the following societies were completed during the year 1886 :— A.O.F. —Auckland District, Canterbury United District, Hawke's Bay District, Nelson District, Taranaki District, United Otago District, Court Foresters' Pride. A.O.S. —Sanctuary Star of Canterbury. 1.0.0.1 A— Grand Lodge of New Zealand. I.O.E.—New Zealand Central District. M.U.l.O.O.l?.—Ashley District, Auckland District, Hawke's Bay District, Invercargill District, Lyttelton District, Nelson District, Otago District, Wanganui Lodge. U.A.O.D. —Anchor Lodge, Enterprise Lodge, Lyttelton Hearts of Oak Lodge, Otago Lodge, Star of New Zealand Lodge. 41. Copious extracts from the Valuers' reports are given in Appendix I. Summaries of the results of the valuations are given in two tables (Appendix XII.). Table A shows—

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1. Number of members at the date of valuation; 2. Present value of benefits ; 3. Present value of contributions ; 4. Value of accumulated benefit funds ; 5. Surplus or deficiency ; 6. Average surplus or deficiency per member; 7. Average age of members ; 8. Average annual contribution, per member, to benefit funds; 9. Average value, per member, of accumulated benefit funds; 10. Eate of interest per annum, credited to benefit funds (average for quinquennium) ; 11. Surplus or deficiency at previous valuation (average per member). Table B shows — 1. Eatio to liabilities of— (a) Present value of contributions to benefit funds; (6) Value of accumulated benefit funds ; (c) Total assets; (d) Surplus or deficiency. 2. Causes to which Valuer attributes surplus or deficiency. 42. In Table B no averages for the totals and sub-totals have been inserted, for the reason that, while averages of such matters as sickness and mortality experience are of the highest value, averages in respect of the total funds of an order or district are frequently quite misleading. The surplus belonging to a prosperous branch of a society cannot be regarded as a set-off against the deficiency shown in the case of another branch, for the mutual principle of an affiliated friendly society has, necessarily, only a limited action. 43. It will be observed that considerable delay has unfortunately taken place in some of the valuations completed last year. This matter was referred to in the Registrar's 1886 report, and it is needless to repeat what was there said on the subject. 44. It has not been thought necessary to include in the valuation summary a column showing the rate of interest assumed, because, with one exception, 4 per cent, has been uniformly adopted. * The exception is in the case of the Nelson District, M.U.1.0.0.F. The Valuer, having regard to the fact that the rules of this district provide for a levy, if required, to make up a sufficient amount in order to credit a minimum of 5 per cent, to the benefit fund, felt justified in varying the rate. 45. For convenience of publication the causes assigned by the Valuer for the surplus or deficiency disclosed by valuation are indicated in Table B by means of letters referring to a list prefixed to the table. In special cases the Valuer's report is quoted verbatim. 46. Of the 121 sick and funeral funds which show a greater deficiency than Is. in the pound, " inadequate rates of contribution," in most instances for all members, is entered against 107 as either wholly or ill part accounting for the result. Thus, in nearly 90 per cent, of the valuations, where more than a nominal deficiency occurs, the mischief arising from the adoption of scales of contribution and benefits at haphazard, and without any proper calculation of the ratio which ought to exist between them, is still actively working either fully or partially, notwithstanding that the unanimous testimony of authorities has pointed out the error, and urgently advised the application of an immediate remedy. Tkade Unions. Registration. 47. Two societies were registered under " The Trade Union Act, 1878," during the year 1886, viz.: (1.) The Wellington Operative Bootmakers' Society; (2.) the Auckland Operative Bootmakers' Society. Amendment of Rules. 48. A partial amendment of rules was registered on the application of the Federated Seamen's Union of New Zealand. Cancellation of Registry. 49. The registry of the New Zealand Federated Lumpers' Society was cancelled on the ground that the society had ceased to exist. 50. A list of registered Trade Unions as at the 31st December, 1886 is appended (Appendix X.). Edmund Mason, Eegistrar of Friendly Societies and Trade Unions. Friendly Societies Registry Office, Wellington, 31st March, 1887.

* In the case of Court Robin Hood, Nelson District, A.0.F., the Valuer, at the Court's request and expense, made a second valuation at 5 per cent., but the figures in the summary are from that at 4 per cent.

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APPENDICES.

APPENDIX L* EXTRACTS FROM VALUATION REPORTS. Auckland Distkict, M.U., 1.0.0. F. (valued by Messrs. Leslie and Black). ******** Valuation Balance-sheet, as at 31st December, 1881. Liabilities. £ s. d. Assets. £ s. d. T.o Estimated value of sickness benefits.. 40,586 3 1 By Estimated value of future contributions 32,897 16 2 Estimated value of funeral benefits.. 18,080 18 11 Lodge Sick and Funeral Funds .. 19,923 19 6 District Funeral Fund .. .. 3,573 611 Other Funds, and goods .. .. 1,338 2 4 £57,733 4 11 Deficiency.. .. .. •• 1,933 17 1 £59,667 2 0 £59,667 2 0 From the above it will be seen that even when we include among the assets the total worth of the Management Funds of the lodges and district, as well as the value of the goods on hand, in a word, all the available assets of the district there is still a deficiency of £1,933 17s. Id. But as the contributions to the Management Fund, &c., are for benefits, and to cover charges separate and distinct from the sickness and funeral benefits—benefits and charges which from their nature', are not capable of valuation—the value of the other funds and goods must be regarded as a liability, and therefore the deficiency of the society, as a whole, under its sickness and funeral contracts, is increased So far we have regarded the society as one body; but, as the district rules provide that the central body shall bo chargeable with the funeral benefits (Rule 49) in return for a quarterly levy of Is. 6cl. for each member in the several lodges returned good at the termination of every quarter (Rule 52), while the lodges shall be chargeable for the sickness benefits out of the remainder of each member's contribution, it is necessary that we place before you a separate valuation balance-sheet for each of the two classes of benefits. Valuation Balance-sheet — Funeral Fund. Liabilities. £ s. d. Assets. & s. d. To Present value of funeral benefits— By Present value of future contributions.. 5,427 16 4 Members •■ 9,966 16 3 Total funds as per Secretary's return.. 3,583 7 8 Members'first wives .'.' .. 2,25115 0 Balance—Deficiency .. .. 4,079 15 8 Members' second wives .. .. 12 4 2 Reserve for future wives .. .. 850 3 6 Benevolent Fund .. .. .. 10 0 9 £13,090 19 8 £13,090 19 8 Valuation Balance-sheet — Sickness Fund. Liabilities. £ B. d. Assets _ £ s. d To Present value of future sickness bone- By Present value of future contributions.. 27,469 19 10 f )ts §i .. ~ .. 46,586 3 1 Total funds as per Secretaries'returns 21,252 1 1 Value of management funds and goods 1,328 1 7 Balance—Surplus .. .. .. 807 16 3 £48,722 0 11 £48,722 0 11 Wo'have now placed before you the position of the society under various aspects, and the net result is found by deducting the surplus in the Sickness Fund from the deficiency in the Funeral Fund, which leaves a net deficiency of £8 27119s 5d as previously stated. The large deficiency brought out in the Funeral Fund cannot be regarded as due cither to an excessive mortality or to inefficient management of the funds—indeed, the District Trustees are worthy of bein« highly commended for the safe and profitable investment of the funds committed to their care ; we therefore consider it is caused by the contributions being inadequate to provide the promised benefits. The society is to be congratulated on having, long ago, required the several lodges to adopt a scale of contributions increasing with the ages of members at entry, for all members admitted after a certain date (Ist October, 1871), but it is to be regretted that the same principle was not then carried out between the lodges and district regarding the amounts payable for the re-assurance of the funeral benefits. ° An equal levy or contribution from all the members, without regard to their ages at entry, for any benefit dependent upon health or life, while it may be made sufficient, is altogether inequitable. But in your case the levy falls very far short of being sufficient, and would require to be raised to about 10s. 6d. to place the fund m a solvent P °Slt From an examination of the district rules we find that from 1871 to 1879 the levy to the District Funeral Fund was 7s per member and the funeral benefit on the death of a member £20 instead of £25, as it now is. We are not aware of the reasons which induced the members to make the alterations, but the results brought out by this valuation indicate very clearly that it would have been better if they had not been made. _ We have made the necessary calculations to ascertain the position of the fund as at the date of valuation, provided a return was mado to the old rates, and we find that, though there would still be a deficiency, it would not exceed PI 200 We have also made a valuation of the fund as at present administered, on a 6-per-cent. interest basis and'the result is a deficiency of £1,266. We do not consider 6 per cent, a safe or proper basis to be used in a valuation of such a fund as yours, but we have made use of it in this instance to bring home to you the necessity of at once carefully revising the present rates of contributions and benefits of this fund. Coming now to the Sickness Fund, the valuation balance-sheet shows a surplus of £807 16s. 3d. ; but an examination of Table A which contains a summary of results of the valuation of the several lodges, reveals the fact that, while four lodges are credited with a surplus, nine are shown to have a deficiency. Into the cause or causes of these results we will only enter briefly here, reserving our closer examination for the reports to the individual lodges. But

♦ The notes to this appendix are by the Registrar of Friendly Societies.

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it must ever bo kept in view, when considering the positions of the several lodges, that, if the present rate of the funeral benefits is to be continued, the deficiency in the Funeral Fund will, sooner or later, have to be mado up by the lodges ; and, further, that any increase in the levy or contributions to the Funeral Fund, without a corresponding increase in the contributions of the members, will operate adversely upon the condition of the Sickness Fund, decreasing the surpluses and increasing the deficiencies in the several lodges. The Fountain of Friendship Lodge is found to have a surplus of £3,G48 13s. lOd. in its Sickness Fund, and we find that, after charging this lodge with its full share of the Funeral Fund deficiency, there would still remain a surplus of about £2,000. An examination of the sickness experience of the lodge for the period brought under our notice will not account for this surplus, neither will the rates of contribution charged. In our opinion the scales of contribution given in the district rules are not quite adequate to provide the benefits promised, and, moreover, are found to be imperfectly graduated, but in this lodge all the members admitted previous to October, 1871, are found to be paying contributions totally insufficient for the benefits. Some portion of the surplus may, we think, be regarded as due to the rates of interest realized ; but the main portion cannot be accounted for satisfactorily by what is disclosed to us in the transactions of the lodge for the five years preceding the date of valuation.* The Good Intent Lodge is found to have a deficiency of £2,025 2s. lOd. in its Sickness Fund, and, if we charge the lodge with its share of the Funeral Fund deficiency, the deficiency would be increased by about £1,000. This lodge is but a few years younger than the Fountain of Friendship ; is situated in the same city, drawing its members from the same or much the same classes ; the rates of contribution charged are similar ; the amount of sickness experience, for the period brought under our notice, is somewhat less ; the rates of interest realized are not very much loss ; its future income and outgo have been measured by the same standard : and yet the final result, as brought out by this valuation, is so very different. To fully account for this deficiency, we would require to know the history of the lodge since it was opened. Many causes may have contributed to it; for example, an adverse experience of sickness for a number of years ; or carelessness in the profitable investment of the funds ; or losses on investments : but the main cause, we think, would be found to be inadequate contributions, especially the contributions of the members admitted previous to October, 1871. But, whatever the cause or causes, it is the duty of the members to take steps to remove it or them, without loss of time. In the Parnell Lodge there is found to be a deficiency of £148 2s. Gd. in the Sickness Fund, and, if we add thereto this lodge's share of the Funeral Fund deficiency, the balance against the lodge would amount to about £480. This deficiency has not arisen 'through excessive sickness or mismanagement of the funds for the period brought under our notice, but is, we think, mainly due to the contributions being insufficient. In the Charles Bruce Lodge there is shown to bo a surplus of £509 15s. 7d. in the Sickness Fund, but, if wo chargo this lodge with its share of the Funeral Fund deficiency, the surplus would be reduced to about £270. We attribute this surplus partly to tho operation of the rule which limits full sick pay to the first twelve months, and makes a reduction to two-thirds of the original amount for any sickness experienced after twelve months' continuous sickness ; partly to the fact that the sickness experienced has been somewhat under that provided for in the tables used by us ; partly J;o the secession of members ; and partly to the rates of interest realized being above that assumed in the valuation. The affairs of this lodge were investigated a few years ago, and it was then considered to be in the position of having a surplus of £311. But this surplus was contingent on. the solvency of the District Funeral Fund, which had not then been valued, and, judging from the results brought out by tho present valuation of this fund, it was not at that time in a solvent position. The lodge is therefore to bo congratulated upon having improved its position since the last valuation. In the Waikato Lodge we consider there is a deficiency of £12G 6s. lOd. in the Sickness Fund, and, as its share of the Funeral Fund deficiency would be about £590, the total deficiency would amount to about £716. This lodge works under the same scale of contributions and benefits as the Charles Bruce Lodge, and the rate of interest realized for the five years preceding the date of valuation is slightly in favour of the Waikato Lodge. On the other hand, the sickness experienced has been considerably greater than in the Charles Bruce Lodge ; though wo do not think the quantum has been in excess of that provided for in the tables used by us. Adverse fluctuations in the sickness may have been experienced at a former period of the lodge's history, or tho funds may not always have been as profitably invested as they were for the five years brought under our notice, and, if so, this would help to explain the deficiency, but, beyond all this, wo think the present contributions are hardly adequate to secure the present sick and funeral benefits. In the Duke of Cambridge Lodge, while we consider there is a surplus of £58 Gs. Bd. in the Sickness Fund, this is more than counterbalanced when this lodge's share of the Funeral Fund deficiency is taken into account. The relatively favourable position occupied by this lodge in tho valuation is mainly due, in our opinion, to the large percentage of members who havo left the lodge by arrears. In the Gisborne Lodge we consider there is a surplus of £141 in the Sickness Fund, but, if we charge this lodge with its share of the Funeral Fund deficiency, this surplus would almost disappear. We find that this surplus is due to the same cause which has put the Duke of Cambridge Lodge in a favourable position—namely, a large secession of members. The number who have left by arrears during the quinquennium is given as 120, a number far in excess of that of any other lodge in the district. The six remaining lodges all show deficiencies in the Sickness Fund, and they are also alike in this: that tho profitable investment of the funds has not had the attention of the members which the importance of the subject demands. But, however profitably the funds of these lodges might have been employed, there would still have been largo deficiencies, and these deficiencies w"O regard as due to tho insufficiency of the contributions. In order to place the society on a sound financial basis, wo recommend that the scales of contributions and benefits bo thoroughly revised. Safety can be secured by an increase in the contributions or a reduction in the benefits, and it is not for us to dictate to you which of these two courses you should take. When you have come to a decision regarding the direction in which the amendments shall be made, we shall be glad to give any further assistance that may be desired in framing a scale of contributions and benefits suitable to your society. We may, however, be permitted to say that tho contributions, given in section 4of the Table of Contributions to Sick and Funeral Fund, together with the initiation fees, given in District Rule 35, may be regarded as sufficient, provided the number of members in each lodge is large enough to secure average results, to secure the following benefits^namely, a sickness benefit of £1 per week for the first six months of sickness, and 10s. per week for any sickness after a continuous sickness of six months, a funeral benefit of £20 on tho death of a member, and £10 on the death of a member's wife. If, however, it should be decided that tho highly commendable practice of making no reduction in tho sick pay in cases of protracted sickness, and that the funeral benefits remain as at present, then the contributions in section i of the table already mentioned should range from 3s. to Gs. per lunar month. In any case, we trust that it will be clearly seen by you that equity and justice demand that tho future levy or contribution to the Funeral Fund shall be graduated according to the ages of tho members at entry. You are no doubt aware that the subject of superannuation has engaged the attention of the members of the Unity in Great Britain, and that a Unity Superannuation Scheme is now an established fact. We are strongly of opinion that no friendly society can be regarded as complete which does not make direct provision for old age as distinguished from sickness, and, if you agree with us in this, we trust you will not be long in taking the necessary steps to inaugurate such a scheme. In conclusion, we trust that the defects brought to light by this investigation will receive early attention at your hands, and, if so, it will be a source of satisfaction for us to know that we have done something towards improving the condition of a society that is now exercising a beneficent influence, both on its members and the community, and whose capacity for so doing is capable of being still more widely developed. ********

* The Secretary has explained that tile surplus is due to the very great increase in valuo of property which tho lodge fortunately acquired many years ago.

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Hawke's Bay District, M.U., 1.0.0. F. (valued by Mr. A. G. Wiggins). ******** Reverting to the position of the district as a whole, I think you are fairly to be congratulated on the state of affairs disclosed by the valuation. Four of your lodges come out with a surplus. In another (the Abbotsford) the deficiency, considering its fund, is quite unimportant. In the cases of the remaining three lodges the deficiencies may be accounted for by the circumstance that your rules appear to have been ignored in many instances. I have pointed this out in detail in my report to the lodges concerned, but will briefly recapitulate them hero, as a guide for you as district officers. 1. Hastings Lodge : Deficiency, £242 13s. lid. Deficiency per member, £2 lGs. sd. In this lodge no less than twenty-six members—one-third of the whole—appear to bo paying the old minimum contribution of Gd. a week. Many of these were initiated since the now graduated scale came into operation, and of the remainder several ought to be paying the additional annual contribution provided for in Itule 27. 2. Meanee Lodge : Deficiency, £123 lGs. 2d. Deficiency per member, £& (very nearly). 3. Tavistoek Lodge : Deficiency, £103 18s. sd. Deficiency per member, £3 3s. In these two lodges the Benefit Fund has been trespassed upon for management purposes ; profitable investment of the fund has been neglected ; and in the Tavistoek Lodge half of a very small amount of interest earned has been appropriated by tho Management Fund. I think it will be satisfactory to you to learn that tho deficiencies that have been disclosed by this valuation are not caused by inadequate contributions, or some circumstance which it Would perhaps be very difficult to remedy. On the contrary you have an admirable scale of contributions fairly graduated at tho different ages, and I have little doubt that, if your district laws are only strictly enforced and loyally obeyed by the various lodges, the next valuation will show that the present deficiencies have nearly, if not quite, disappeared. Having fulfilled my duty by calling attention to the matter, I can now only leave it in your hands t© deal with as may seem most expedient. Before concluding this report there is one other point to which I feel bound to call your attention : I allude to the manner in which the funeral benefits are provided for. The system of spreading tho funeral liability over the whole district, and thus equalizing the risk, is an excellent one. The wider the area over which such risks can be spread the better. The system of equal levies, too, you have inherited from the fathers of your order, and there is no doubt that the plan was intended to be equitable, and at tho commencement of the operations of the society it may have been tolerably so. It is, however, perfectly clear that the system becomes utterly inequitable and the inequalities inseparable from it increase as time goes on, while the better it is understood the more will tho numerical progress of your society be hindered, unless some remedy be applied in time. If a new lodge be started in an old district where there is no accumulated Funeral Fund, the effect is that it is at once burdened with a liability in the shape of its share of the funeral liabilities of the older lodges. Supposingits contributions to be just adequate to secure the benefits promised, it would on valuation show an immediate deficiency on this account. Or, to put the case in another way, tho contributions of a hundred young and healthy men, instead of being reserved against the time when they will be required to meet claims arising among themselves, are used up to provide for claims arising among a hundred older members for which no reserve has been made. The effects of this system have not as yet had time to develop themselves in your district, none of the lodges in which can bo called old ones. For this reason, however, a remedy can bo much more easily applied than will bo the case in the future, when the inequalities in point of duration of membership have become more pronounced.

Nelson District, M.U., 1.0.0. F. (valued by Mr, A. G. Wiggins). . . . . Before laying before you the results of this investigation, it may be well, seeing that a great amount of misconception prevails on the subject, to explain briefly what the valuation of a friendly society is, and why it is a necessity for every society which desires to be in a position to meet its engagements. A valuation, then, is exactly equivalent to the periodical stock-taking which every prudent man of business takes care to have made, in order that he may ascertain what his financial position really is. No prudent merchant can afford to neglect this precaution, but all the considerations which affect the trader apply with even greater force to the case of a friendly society. For the latter receives moneys saved by the thrifty and self-denying of the wage-earning class; these payments may often be continued for a long term of years, and are frequently made at the cost of great temporary inconvenience. In return the society promises help when that help is most sorely needed —when the bread-winner is stricken down by sickness, or laid low by the inevitable hand of death. How great is the responsibility, therefore, of thoso who direct the operations of such institutions ! The assignment of cash values to sums payable on the occurrence of certain contingencies, as sickness or death, is not the haphazard business founded on guesswork which thoso who have not studied the subject might be disposed to imagine. Patient and laborious investigation, and tho observation of millions of cases, have demonstrated that, though it would be absurd to predict of any individual tho time of his decease, or the amount of sickness he will experience during his lifetime, yet it is quite reasonable and feasible to form certain expectations concerning the occurrence of these contingencies among groups of individuals sufficient in number. In other words, given a number of individuals at certain known ages, and we can predict with remarkable accuracy—(l) tho number of years of life which they will enjoy between them; (2) the amount of sickness they will experience in passing through those years; and (3) how this sickness will be distributed —that is, how much will occur in each year or group of years. These assertions may seem rash to many persons who have never studied the subject; but they are incontestably true, as demonstrated by experience ; and if they were not true it is evident that all life-assurance and friendly-society finance would be based on the wildest guesswork, and it would be a pure matter of chance whether these institutions failed to meet their engagements on the one hand, or became possessed of enormous surplus funds on the other. At present the large majority of members of friendly societies, consisting as they do of young men, or men in the prime of life, fail to realize two important facts, which it is essential to grasp in order to understand friendlysociety finance. They do not comprehend that their chance oE longevity is anything like what experience has demonstrated, and more difficult still is it to effectually impress upon them the high rates of sickness appertaining to advanced life. According to tho experience of the English friendly societies, out of 100 porsons living at the age of eighteen, no less than 58 survive to age sixty, 48 to age sixty-five, and 37 to age seventy. Now let us glance at the sickness experience. In passing from age twenty to seventy a man may expect to experience something over 120 weeks' sickness. But, of this total, only seventeen weeks' will be experienced during tho first twenty years, from age twenty to forty, while sixty-two weeks' may be expected during tho last ten years, between sixty and seventy. Once grasp the significance of these figures and it will readily bo seen how fallacious is the idea that because a society is paying its way and increasing its funds by a few pounds it is therefore providing sufficiently for the future. One practical example may perhaps carry more weight than the foregoing figures, absolutely accurate though they are. One society which I valued was in tho following position: It numbered over two hundred members, and during the five years preceding the valuation date it had disbursed in sickness benefits £350 over and above the total amount of contributions received. And yet the sickness had not exceeded the expectation; but the society was an old-established one, and consequently had several old men on its roll. Now, every society which exists long enough must reach such a position as this. Are there many which are accumulating capital at a sufficiently rapid rate to be able to meet such a strain when it comes ? lam afraid that the answer must be in the negative. In anticipation of an objection which is frequently made to tho reliability of those valuations I may, perhaps, be permitted to refer briefly to the question of secessions or withdrawals. It is admitted that a certain amount of profit does accrue to societies from members who go out and thereby forego any claim on the society. The question is, whether the profits which may be derived from this source in the future should be anticipated, and treated as a realized asset. The best authorities are agreed that this should not be done. Two reasons appear to me to be conclusive on this point. First, it is impossible to estimate these profits with any degree of accuracy. I have shown that sickness and mortality can bo so estimated ; but secession, depending as it does upon human volition, changes in demand for labour, and numerous fortuitous circumstances, cannot ba correctly appraised. Secondly, the very

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anticipation of these profits may tend to prevent secessions taking place, and thus falsify itself. Other things being equal, members are more likely to secede from a society which is in a bad financial position than from one which appears thoroughly solvent. Now, if by anticipating secessions a valuation brings a society out as sound which would otherwise appear unsound, this very circumstance will tend to cheek secessions and thus falsify the valuer's prediction. Further, it seems to me that a society which relies on profits from secessions to enable it to keep its contracts occupies a very undignified, not to say immoral, position. It says in effect to its members, " Unless a certain proportion of you go out every year without claiming any return for your subscriptions we shall not be able to fulfil our contracts with the remainder." This seems to me tho plain English of the dosiro to reckon on secessions in framing tables of contributions or estimating the solvency of a society. But, in point of fact, the profit derived from secessions is generally considerably over-estimated. If adequato rates arc charged most secessions would mean a loss rather than gain to the society. For who are those who secede? Generally the young and healthy members. Tho selection is against the society. Members who have once experienced its benefits will strain every nerve rather than lose a membership which promises to bo so valuable an aid to them. This is not mere conjecture. For the record of withdrawals in the Foresters' experience, IS7I-75 shows the following ratios: Members under twenty-five, 32,575 ; over twenty-five, 24,490. Membors who had not been sick, 45,977 ; who had been sick, 12,088. It will thus be seen what an enormous influence ago and health havo upon the rate of secessions from a society, and what a mistake it is to suppose that they are invariably even financially beneficial to the society. But, whatever the profits are which accrue to a society from secessions, they are necessarily taken into account in the valuations. Every shilling which has been gained by your society from this source appears in the accompanying valuation, in that all the liabilities of the society in respect of members who have seceded have ceased, while the payments made by such members remain as a portion of the funds. Any secessions which may take place during the current five years will equally affect the next valuation ; so that the rate of secession does influence the results as disclosed by valuation, only it is allowed to do its work first, and is only taken account of when its results have been experienced

Ashley District, M.U., 1.0.0. F. (valued by Messrs. Leslie and Black). . . . . The data as regards sickness and mortality used in estimating the present value of your benefits and contributions are those of the Manchester Unity in Great Britain, as compiled from the returns of the society for the years 1866 to 1870, by the-late Mr. Henry Ratcliffe, C.S. of the order. Since the bringing into operation of the New Zealand Friendly Societies Act of 1877, the department constituted under the Act in Wellington has, with praiseworthy assiduity, under many difficulties, devoted itself to the task of collecting the sickness and mortality experience of societies in this colony, for the purpose of being ultimately used for the guidance of societies ; but, as yet, .the data collected are not sufficiently extensive to be used for valuation purposes with any degree of safety. It is therefore evident that, in tho valuation of societies in New Zealand, we must, in the meantime, be content with the adoption of data collected elsewhere, possessing the necessary quality of extensiveness, and being as nearly adapted as possible to the conditions of tho societies dealt with. Such being the case, the propriety of adopting the Manchester Unity experience in the valuation of societies constituted as you are has been too frequently demonstrated in former reports of this character to call for repetition hero. In respect of the rate of interest to be employed in the valuation of Now Zealand friendly societies, there seems to exist great diversity of opinion among members. In our opinion there are but two points upon which a decision has to be arrived at before answering this question: first, what rate, of interest can wo with safety calculate on receiving during the lifetime of the present members, allowing at tho same time a fair margin for contingencies ? and, second, what capacity'has the society to be dealt with evinced in the matter of profitably investing their funds? In considering the first point, we must bear in mind that in all cases a very wide margin has to be allowed between tho rates of interest obtainable on actual investments and that adopted in a valuation, since it is a necessary condition in the latter case that the rate of interest calculated upon must be received upon the whole of the benefit fund during the existence of the mutual contract between present members of the society, in order to realize the results of the valuation. At the present time from 7to 8 per cent, can be obtained on investments of tho nature most desirable for societies to enter upon ; but in consideration of the fact that societies do not always act wisely in respect of the remunerative character of their investments, and also that even under the most favourable circumstances it is impossible for the whole of the benefit fund to be producing interest, it would be absurd and misleading for valuers to calculate upon a rate of interest anything nearly approaching the rates above named. It has also to be remembered that the rate of interest for money has of late years been, and is now, slowly but surely declining, and the inference is that before the present generation passes away it will have declined much further. In regard to the second point, tho average of rates of interest realized by your lodges during the five years preceding the date of valuation varied from £i 10s. Id. per cent, per annum in the case of the Nil Desperandum Lodge to ss. Id. in the case of the Ohoka Lodge ; and in one lodge—viz., the Sefton—no interest whatever has been received After careful consideration of your circumstances, and in view of all that has been said, we are of opinion that 4 per cent, is as high a rate as can with prudence be reckoned upon, and have accordingly adopted that rate in tho valuation of your society. . . . After a careful perusal of your rules, we fail to find the existence of any practical bond of unity among tho lodges comprising the district, outside of mere combination for the purpose of meeting funeral liabilities. No provision whatever seems to have been made for tbe continuance of benefits to members in the event of individual lodges, through misfortune or otherwise, failing to meet their engagements. This cannot be regarded as other than a serious defect in the constitution of the district, since no member—more especially in the smaller lodges—can have assurance that his prudence and forethought in becoming a member of tho order will bo rewarded by the promised, or indeed any, benefits. Under your present constitution, it seems that each lodge must stand or fall by its own experience, and, as the number of membors in the majority of your lodges is far too small to yield average results in the working, failure on the part of somo of them through adverse fluctuations in the sickness experience is by no means an impossible contingency. In view of this fact, we have felt it incumbent on us to add small reserves to the sickness liability of all the lodges except tho Eangiora Lodge, a circumstance which makes the position of these lodges, as revealed by the valuation, somewhat more unfavourable than would otherwise have been the case. Referring to the financial operations of the various lodges, wo find that tho practice of borrowing from the Sick and Funeral Fund to meet management expenses has generally prevailed. At the date of valuation, in eight lodges tho Management Fund stood indebted to tho Sick and Funeral Fund, the aggregate amount of the various debts being £219 15s. lOd. It need scarcely be pointed out that this practice is a gross violation both of the rules of the order and the law of the land We beg to impress upon you the necessity of at once taking steps to render the various Management Funds self-supporting, so that this practice of borrowing from the benefit fund to make up Management Fund deficiencies—a practice wrong in principle, and fraught with danger to the financial stability of the society—shall be discontinued for the future. It may be necessary to state here that the various Management Fund debts have not been taken into account by us as assets in this valuation. Judging from the low rates of interest realized during the quinquennium, a matter previously commented on by us, it would seem that the judicious and profitable investment of the funds has not received that care and attention which it should have done. The comparatively small return in the shape of interest must, in a great measure, be attributed to the fact of a considerable portion of the funds being invested in land and buildings. We have frequently had occasion to remark before, in investigations of this kind, that such investments are not generally of that remunerative character which is essential to the welfare of societies ; and we are sorry to state that your district affords no exception to the rule. It therefore behoves the various lodge officers and members to at once bestir themselves in the matter of obtaining a better return for their invested capital, for it is only by so doing that they can assure themselves of receiving to the end the benefits promised by the society.

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The scale of contributions to the Sick and Funeral Fund is, in our estimation, eminently satisfactory. It is equitably graduated, and, with careful management and a sufficient number of members in the various lodges to avert the danger of adverse fluctuations in the experience, should prove amply sufficient to provide the benefits assured. We have already alluded to the absence of any provision in your district rules for a continuance of the benefits of membership to those whose lodge through misfortune may fail to meet its engagements, and we would again urge upon you the desirability of amending this defect, by the adoption of some such provision as is contained in the rules of several of the New Zealand districts providing for district members. . . . We now desire to say a word or two respecting the surpluses brought out by this valuation. With the exception of the Eangiora Lodge, these are in no instance sufficiently largo as, in our opinion, to justify under existing circumstances the recommendation of any method of disposal the effect of which would bo to weaken the financial position of the lodges concerned. Oaradvice, therefore, to the Nil Desperandum, Leithfield, Oust, and Woodend Lodges is to await patiently the result of another five years' operations, in the hope that during that period their progress will be such as" to realize a surplus so increased as to be worthy of disposal in a manner best suited to the true interests of the members, and in the meantime to exert themselves to the utmost in all things tending to bring about such a consummation. In regard to the Bangiora Lodge, we find that a valuation made as at the end of ISBO by Brother Reuben Watson, of Nottingham, valuer to the Manchester Unity, revealed a surplus of £1,012. In reference to the disposal of this surplus, Brother Watson remarks that, if the past good fortune of the lodge should continue, a splendid opportunity would be afforded of laying the foundation of a system of superannuation that would prove alike creditable to the lodge and beneficial to the members. The present valuation, based on precisely the same data, shows that surplus to have increased by the sum of £214, and, in making a recommendation as to the disposal of the surplus, we feel that, consider the matter in whatever way we choose, Brother Watson's suggestion cannot be improved upon. Those of you who have studied the past history of the parent society in England will have observed the growing desire that for years past has existed to add superannuation allowances to the many benefits conferred by the society. That desire, we need hardly add, has recently culminated in the adoption of a system whereby members may make provision for old age, as well as the other contingencies for which the society previously provided. In the progress of societies as well as of nations history repeats itself, and we therefore feel assured that the time is rapidly drawing near when the granting of superannuation benefits will have become an established fact among friendly societies in this colony, as well as in England, and those who soonest avail themselves of the opportunity of doing so will the sooner realize the great benefit which such a system will inevitably confer

Lyttelton District, M.U., 1.0.0. F. (valued by Mr. A. G. Wiggins). ** ****** As to the financial position of your district generally, it gives me great pleasure to be able to congratulate you upon it. Out oj: the seven lodges comprised in the district, five are able to show a balance on the right side. You owe this position to the fact that you possess an excellent scale of contributions —sufficient for its purpose, and equitably graduated according to ago. There are many societies in New Zealand which have introduced a similar scale of contributions, but yours is the first which has come under my notice that has had the courage and self-denial to make this scale applicable to all its members, old as well as new. The consequence is that j-ou are not handicapped by the existence of a body of " old members " paying utterly inadequate contributions. One or two qualifying circumstances must, however, bo borne in mind in connection with the position as disclosed by the valuation, or the figures themselves might prove misleading—or, at any rate, might conceal certain dangers to which you are exposed. These are to bo found in—(l.) The nature of your assets. A considerable portion of your assets consists of land and buildings—probably halls. In four of the lodges the amounts so invested are as follow : Timaru, £1,865 ; City of Norwich, £1,072 ; Good Intent, £1,400 (including furniture); Heart of Friendship, £545 (the whole fund) : total, £5,482, or more than half the total benefit funds of the district. Now, experience shows that halls are, as a rule, a very bad investment. And there is a tendency to set them down in balance-sheets for more than they are worth. Often the first cost is looked upon as the value, and no allowance is made for deterioration. In my opinion, the only real test of value is the net revenue produced, after allowing for depreciation and repairs. Of course I can only take the figures as supplied to me, and have no moans of correcting them should they have needed correction. In the ease of each of these lodges, however, it must bo remembered that the correctness of my deductions as to their financial position depends entirely on these values not having been overstated, and on their yielding a net revenue, after allowing for all expenses, of not less than 4 per cent, on their stated value. (2.) The second danger to which I have referred is the extreme paucity of the number of members in, at any rate, four out of the seven lodges composing your district. It is not to bo expected that average results derived from the observation of millions of cases will be conformed to in every little group of a few dozen individuals. And any considerable departure from average on the side of excess may hopelessly crush a numerically weak society. I knew of a small country lodge which had had one member on its funds for twenty-seven years. This question of protecting small lodges against the drain caused by excessive chronic sickness will have to be dealt with in some comprehensive manner, if societies are to remain stable. Meanwhile, as three of your very weak lodges are situated near together on the Peninsula, I would suggest that they come to some joint agreement to share the risk of all sickness over six months' duration together. Their members probably nearly all know one another, and I believe that if they were to meet and talk the matter over they could easily devise a sehemo which would be fair to all, easily worked, and mutually advantageous. With regard to the two lodges which exhibit a deficiency, Ido not think there is much cause for alarm. In the case of the Timaru Lodge, the deficiency can bo at once extinguished by a mere resolution of the lodge, as I have pointed out in my report to the lodge. They return their Management Fund as worth over £1,000. It is difficult to see how this amount of capital is rightly credited to this fund, seeing that for the last ten years the expenditure under this head has exceeded the income. But, in any case, if they transfer, say, £300 from the Management to the Benefit Fund, and see that the latter is not trespassed upon for the future, there is no reasonable doubt that they will be able to show a balance on the right side at the next valuation. The deficiency disclosed in the valuation of the Perseverance Lodge is only to bo accounted for by gross neglect, or absolute misappropriation of the funds in the past. I have no doubt that, under now and careful management, the lodge will prosper and the deficit disappear. It is satisfactory to find that the only deficiencies discovered in your district are due to special and easily-removable causes, and not to any organic disorder, such as inadequacy of contributions to provide benefits. * *******

Otago Distbict, M.U.j 1.0.0.P. (valued by Messrs. Leslie and Black). ** rt ***** The funeral benefits continue to be undertaken by the district in return for an equal levy on all the members every six months, the rate being determined by the amount expended by the district for funeral claims during the previous term. This plan, though simple, is not in accordance with" correct principles, being inequitable in its operation, and favours the old lodges at the expense of the new. From this it will be evident that the value of the funeral benefit docs not depend on the ages of the members in each lodge, but on the average amount of liability on account of each member in the district. To obtain this value, the value of all the members' funeral benefits has been ascertained, according to their several ages, and the total so obtained has been apportioned ratably among the lodges. A similar course has been followed in regard to the funeral benefits of members' wives ; but, in view of the fact that by all extended experience the number of deaths of members' wives is often over 50 per cent, of the number of deaths of members, while the number of married members is only 60 to 70 per cent, of the total membership, we have considered it necessary to make provision for the future possible wives of members at present single, and this has increased the funeral liabilities by about £1,430. ** * *****

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Valuation Balance-sheet as at 31st December, 1881. Liabilities. £ s. d. Assets. £ s. d. To Present value of benefits assured— By Present value of future contributions.. 38,424 6 5 Sickness.. .. .. .. 60,046 14 9 Lodge benefit funds.. .. .. 34,098 5 4 Funeral.. .. .. .. 15,918 1 2 District Funeral Funds .. .. 134 9 4 Balance .. .. .. .. 360 18 9 £72,657 1 1 Lodge Management Funds .. .. 3,868 1 5 District funds and goods .. .. 400 12 2 £76,925 14 8 £76,925 14 8 We have no doubt it will he gratifying to many to find that, under such a view of your position, a balance in favour of the district can be exhibited. On a similar view of the situation five years ago, we were of opinion that there was a deficiency of over £6,589. But to comply with the provisions of the statute, and the regulations under which the valuation is made, it is necessary that we supply you with a valuation balance-sheet, wherein the Management Funds of lodges and the district, together with the goods and other funds incapable of valuation, are first included among the assets, and then entered on the opposite side of the account as a liability to bring out the true position of the Sick and Funeral Fund ; and this we now do :— Valuation Balance-sheet, Sick and Funeral Fund, as at 31st December, 1884. Liabilities. £ s. d. Assets. £ g, <j. To Present value of benefits assured— By Present value of future contributions.. 38,424 6 5 Sickness.. .. .. .. 60,646 14 9 Lodge benefit funds .. .. 34,098 5 4 Funeral.. .. .. .. 15,918 1 2 District Funeral Funds .. 134 9 4 Lodge and District Management Funds, Lodge and District Management Funds, &c. .. .. .. .. 4,208 13 7 &c. .. .. ~ .. 4,268 13 7 Deficiency.. .. .. .. 3,907 14 10 £80,833 9 6 £80,833 9 6 We regret we are unable to report a surplus under this view of your position; but to have reduced a deficiency of £11,136 3s. 7d. to £3,907 14s. lOd. in five years, inclusive of an increase in one of the items of liability of £1,430 as a measure of safety, is a result which we are sure cannot be equalled by many societies anywhere. This great improvement in the position of the society wo regard as mainly due (1) to careful management, and the profitable investment of the funds, the excess of interest received over the amount calculated upon being about £3,600; (2) to the sickness experience being somewhat less in amount and considerably less in value than that provided for, exhibiting a saving of about £1,389 lls.; (3) to a favourable mortality experience as regards the members, resulting in a saving of about £350 for the present; (4) to profits from secessions ; (5) to improved rates of contributions; (6) to the dissolution of two lodges having deficiencies of over £500; and, lastly, to repayments of sums borrowed by the Management Fund. A summary of the results of the valuation of each lodge is given in Table A.* By this table it will be seen that in five lodges we consider there is a surplus of £3,287 os. Gd., and that in the remaining nineteen there is a deficiency of £7,194 15s. 4d. The experience of each lodge is now being investigated for the purpose of discovering, if possible, the exact cause -ir causes of the surplus or deficiency, as the case may be ; and proposals will be made by us to the lodges in our reports to them of how to dispose of the surplus, or the interest arising from the investment of the whole or a portion thereof, as the nature of the case will warrant, and also how the deficiency should be dealt with in those lodges which are in the unfortunate position of having a deficit. The deficiencies at present existing we regard as mainly due to the old inadequate and inequitable rates of contribution in force in the district previous to July, 1879, and to the barely sufficient rates under the new scale, aggravated in some instances by a sickness experience in excess of the expectation. It will, no doubt, be very disappointing to the members of the three youngest lodges, as well as the active members in some of the others, to find their lodges reported on as having a deficiency.t .... Careful management on their part, a favourable sickness experience, and the profitable investment of the funds will, we trust, enable them at no distant date to find their lodges in a solvent position. In regard to a few of the lodges which show but small signs of improvement, some radical measures of reform may be required to put them in a sound position, and we trust that such measures as may be found necessary will be readily adopted by them without outside pressure, and before it is too late. It is not to be supposed that lodges which have a surplus as the result of profitable investments, prudent management, and the adoption of timely reforms, will for long consent to be joined to others of an opposite character, the members of which are making little or no effort to reduce the deficiencies brought out by repeated valuations. In this valuation no allowance has been made for future possible gains from secessions, as, after full consideration of the matter, we decided that it would be against the best interests of the society to do so. The profits from secessions were not anticipated at the last valuation, but all that have been realized since are now included in the benefit funds, and there fructify for future use. On this subject it has been very aptly remarked by Mr. Scratchley, " If the probability of secessions is taken into account to produce apparent solvency, that very reputation of solvency will tend to prevent secessions. It is impossible to calculate the probability of future events depending on the human will, where that human will has a tendency to selection against calculations in a uniform direction." If every friendly society had been founded on adequate rates of contribution, carefully managed, and the funds profitably invested, it would always prove solvent on a valuation, and we should then have heard little of the element of secessions. We regret to find that, though a superannuation scheme is provided for in the rules of the district, no advantage has yet been taken of it by any of the members. It is to be hoped that attention will be directed to this matter, and that many members, especially young members, will be induced to join. Looking to the great amount of benefit which this society confers upon its members when laid aside from work, whether by accident or sickness, and also to the sums payable at death in return for an average annual contribution of £1 10s. od., the wonder to us is that thousands more of our fellow-colonists do not seek to join your society. It seems to us that it is the duty of every man to provide against accidents, sickness, old age, and death, and not to leave these contingencies to be paid for by others, and they cannot do this better than by joining a friendly society founded on a proper basis, and carefully managed. We therefore think that special efforts should be made throughout the whole of the district to acquaint the public with the position and prospects of the society, that thereby they may be induced to join and become sharers in an institution of ever-increasing beneficent influence

Hawke's Bay Distbict, A.O.P. (valued by Mr. A. G. Wiggins). . . . . So much lias lately been written and published in such easily-accessible forms on the principles which underlie the valuation of friendly societies in general, that I shall not trouble you hero with any lengthy remarks on the subject. lam happy to say that the necessity for, and usefulness of, these periodical investigations are now being more

* The table referred to here is one compiled by the valuers and attached to their report. The results are given in the Registrar's Report, Appendix XII. t Due partly to the inequitable " equal levy" system.

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and more recognized, even in quarters where, till lately, they were, owing to misconceptions on the subject, received with hostility and distrust I regret to have to lay before you a statement showing so considerable a deficiency, but submit that it is better to bo made aware of the true position of affairs, though unfavourable, in time to enable remedial measures to be taken. The cause of the deficiency disclosed by the valuation is very easily discoverable. It is to be found in the fact that the contributions to the fund are insufficient to provido the benefits promised. I think that a little consideration will convince even the most sanguine that such is the case. Calling the average funeral benefit £25, taking married and unmarried together, we find that the annual premium payable to the District Fund for every £100 assured is 16s. Now, compare this sum with the premium charged by any life-assurance society for the assurance of £100 at the ago (thirty-two next birthday) which is the average age of your members, and, after making every allowance for the loading for expenses which forms part of the latter premium, you will still find a wide gap between the lowest of such premiums and that charged by your society. lam aware that an objection may be taken to my finding the Funeral Fund as exhibiting a deficiency at all, It may be urged that this fund cannot fail to meet its engagements, inasmuch as by the district laws power is given to levy on the separate courts to keep it up to a certain minimum. The objection, however, would be more technical than real. It only amounts to shifting the burden from one shoulder to another of the same person. For, by treating this power to levy as an asset, and thus wiping out the deficiency of the District Fund as such, the effect would be to increase the liabilities of each court by its share, according to its members, of this deficiency. With regard to your rates of contribution for sickness benefits, I find that a graduated scale is prescribed in your district rules. This is, of course, an improvement on the old uniform rate of Od. a week which, till quite recently, appears to have been considered sufficient by so many societies for the usual scale of benefits. I regret, however, to have to pass sentence on the new scale, as still insufficient for the purposes for which it is intended. It is a great pity that, while your society was making a change in its rates, they were not at once raised to a fairly sufficient standard. It is frequently urged, as an excuse for continuing to work under a scale of contributions which are acknowledged to be insufficient, tha,t to raise them would have the effect of driving away business, in that intending members would be likely to join other societies charging lower rates. Putting aside for a moment the obvious objections to promising what cannot be performed, this reason has, I am happy to say, less and less weight as time goes on. For there are in existence societies which possess a scale of contributions sufficient for their purpose, and fairly graduated according to age. These contributions are at the youngest ages little, if any, in excess of those charged in societies where the rates at the more advanced ages are quite inadequate. A natural consequence will be that, as the subject becomes better understood, the young men will gravitate towards tho former class of societies, and the older ones to tho latter. My experience has shown me that this tendency is already exhibiting itself in a marked degree, and that it is increasing. Under these eircumstanaes it does not require the gift of prophecy to foretell the future of the two classes of societies. I observe that your contributions are equally divided between the Benefit and Management Funds, rjow, there ought to be a very marked difference between the contributions payable to the former fund by entrants at different ages, but there does not appear any valid reason why the older members should contribute, in the same increasing ratio, to the management expenses. If this point bo borne in mind in any future revision of rates, it will be possible so to adjust them that, while the older member shall pay their fair share to the Benefit Fund, their total contributions shail not increase as compared with those of younger ones in a greater ratio than at present. I find that, at the valuation date, none of your funds were invested so as to bring in any return. No doubt this has since been rectified, but lam bound to call attention to this point: £164 is surely too large a sum to keep lying idle in a banker's hands. The prompt investment of funds at the best rato of interest which can be procured consistently with safety is one of tho keystones of successful friendly-society finance. To sum up. My advice to you is, to raise your contributions to a point which shall be reasonably sufficient for safety. lam aware of the difficulties in the way, but they are not insuperable. Your order in Great Britain hag faced and overcome them, No great work has yet been achieved without difficulty.

Nelson Distbict, A.O.F. (valued by Mr. A, G. Wiggins). ******** As your society lias been valued already, and the subject has no doubt occupied the attention of many of your members, I shall not dwell upon the question here at any length. In anticipation of possible objections, I would merely point out that, unless all friendly-society finance is to be based upon the wildest guess-work, some estimate must be formed of the probable amount of sickness and mortality which will be experienced by a given number of members. This estimate can only be reliable if it is based upon the observation of how such contingencies have occurred in the past. Such observations have been made, and their results carefully tabulated. One striking confirmation of the correctness of any estimate based on these observations is to be found in the fact that different series of them, made at sundry times and among different groups of individuals, give wonderfully similar results. They all agree in demonstrating the fact that sickness increases enormously with advancing years, and therefore in showing the necessity for making large reserves to meet the liabilities that must accrue as members advance in years. Take, as an example, the experience of your own order in England for the years 1871 to 1875, collected by Mr. Neison. It is there shown that in passing from twenty to seventy a member experiences 126 weeks of sickness. But how are they distributed ? In the first ten years he experiences eight weeks', and in the last period, from sixty to seventy, he suffers sixty-four weeks'. This is not " theory," but actual hard fact. It will thus bo seen how utterly fallacious is the popular idea that if a society can show a balance of receipts over expenditure year by year it is therefore in a sound position. The experience on which this valuation is based is that of the Manchester Unity for the years 1866-70, compiled by the late Mr. Batcliffe. Those tables, and those of your own order to which I have just referred, are, undoubtedly, the best that have as yet been formed. The former I have considered preferable for valuation in this colony, chiefly for these reasons : (1.) As they have been the standard adopted hitherto in this colony, they render possible correct comparison between societies, or between two periods in the history of one society. (2.) They are somewhat more favourable to societies than the latter, and therefore may bo expected to approximate more closely to our actual colonial experience. And this suggests an objection sometimes made to valuations in this colony. It has been urged that here the conditions of life are superior to those of the members of friendly societies in England, and that, therefore, better results may be expected. Now, it is undoubtedly true that at the younger age the sickness experience of New Zealand societies is somewhat below that of the English ones. But from the nature of the case it has as yet been impossible to collect a sufficient body of data respecting the experience at the more advanced ages to enable any satisfactory tables to be prepared. It must be remembered a lighter sickness and mortality experience at the early ages and during middle life affects the financial position of a society in two opposite directions, or, to use a homely expression, " cuts two ways." Its first and most obvious effect is to improve the position by lessoning the demands upon the funds. But as time goes on, if the mortality has been lighter than the expectation, a larger number remain exposed to the risk of sickness, or, as Mr. Neison quaintly puts it, members theoretically dead turn up as very practical claimants for sick pay. On the whole, therefore, lam of opinion that, if the tables I have referred to do slightly over-estimato the sickness to be expected up to middle age, tho error will be fully made up by tho increased number exposed to risk at the higher ages. The interest assumed in the accompanying valuation is 4 per cent.—that is, it is assumed that the funds will bo kept closely invested, as fast as they accrue, at that rate of interest, and that tho whole of the interest earned by the benefit fund will be credited to that fund. Experience shows that this is as high a rate as can safely be relied on. I am aware that for the present a somewhat higher rate could be obtained, but, with few exceptions, societies are so neglectful of this matter of prompt investment that on an average a less rate than the above is really earned. At the valuation date the value of the benefit funds of the courts, together with the District Funeral Fund, amounted to

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£6,873 10s. lOd. Of {his sum, not less than £1,165 17s. sd. was lying totally unproductive on current account in various banks. In the course of my investigations into the affairs of friendly societies it has often struck me that members cannot realize how this neglect of profitable investments tends to impoverish the societies, and to swell the profit of wealthy corporations. For you may be sure that bank directors do not show an equal supineness as to the value of money. The thousands of pounds belonging to societies consisting of wage-earners left lying in banks are not allowed to remain unproductive; only, the profits derived therefrom go to the latter institutions, instead of to the real owners. lam aware that to a certain extent this is an inevitable evil. A large number of small societies exist, each of which must keep a balance in hand. These balances in the aggregate necessarily amount to a considerable sum. But, in many instances, the balances kept in hand are far larger than necessary. In your own district the following courts have amounts out of all proportion to their total funds lying idle : — Invested. Uninvested. £ £ s. d. Concord .. .. .. .. ..300 .. 118 5 0 Pride of the Forest .. .. .. 600 .. 188 7 1 Aorere .. .. .. .. 350 .. 367 17 10 District .. .. .. .. 200 .. 214 18 2 £1,450 .. £839 8 1 In these four cases the uninvested funds form considerably more than one-third of the whole, a proportion which will readily bo admitted to be needlessly and wastefully largo. I have just one other point to notice bearing on the subject of valuations in general before proceeding to deal with the results of this valuation in particular. It is sometimes sought to impugn the validity of deductions derived from a valuation, on the ground that no allowance has been made for future secessions or withdrawals. The ancients had a proverb to the effect that we are apt to magnify the importance of what is unknown to us. I think this applies to the question under consideration. The profits on withdrawals are not nearly as great as they are supposed to be. When a member withdraws the society gains, not the whole of that member's past subscriptions, but only that portion of them which has been laid aside as a provision for his future claims. In a society which charges inadequate contributions the society also gains indirectly by getting rid of a liability which greatly exceeds the value of the sum which it is to receive in exchange. But this is merely the result of an unfortunate state of affairs, and cannot be considered in any sense desirable ; for, if such a society gains by secessions, it loses in a similar manner by every member it initiates, because it makes in each such case a losing bargain. But, whatever the profits from secessions, itis to be remembered that every shilling which has accrued to this society in the past has necessarily been taken account of in the accompanying valuation, in that the liabilities in respect of all members who have seceded have ceased, while tho reserve created by such members' contributions remains a portion of the funds. Any secessions which may take place during the current five years will equally affect the next valuation; so that the rate of secession does materially influence the results disclosed by valuation, only it is allowed to do its work first, and is only taken account of when its effects have been experienced. All tho best authorities are agreed that it is impossible to estimate correctly the results of withdrawals beforehand; for, in the first place, it is a matter which depends upon human volition, and a number of causes which cannot possibly be calculated on beforehand ; and, further, its very anticipation might have a tendency to alter the result. For if a society, otherwise insolvent, were made to appear in a very much better position by anticipating secessions at a certain rate, that very result would very likely have the effect of checking secessions, and so the prophecy would work its own falsification. 1 regret to have to report a deficiency in the case of each court. It is a pity that the remedies suggested by your former valuers had not been sooner applied. . . . Your position has slightly improved during the quinquennium, though it must be admitted that it is still very far from being satisfactory. The deficiency arises from the inadequacy of the contributions to provide the benefits promised. It has somewhat diminished, chiefly owing to the fact that the average contribution has slightly increased through a few of the courts having adopted a graduated scale which only applies to members admitted after a certain date. Thus, as the old members drop out, the average contribution gradually increases. The large sum payable as funeral benefit on the death of a member is answerable for fully one-third of the deficiency. In fact, your society grants higher benefits than any which has come under my notice, and its contributions are yet nearly on the lowest scale, averaging at the valuation date only £1 7s. lOd. per member per annum. With regard to cases of prolonged sickness, I may state that I have valued this liability at the maximum rate provided for in the rules —viz., 10s. a week in all the courts except Courts Concord and Sherwood Forest, and 7s. 6d. in these two. It is obviously impossible to affix a money value to tho probable action of a number of future summoned meetings. As a means of lessening the strain which must, sooner or later, come upon your resources, I should recommend the courts at once to reduce this allowance in chronic sickness to, say, ss. a week. Since this valuation has been in progress I find that some new district laws have been brought into force. They are certainly a considerable improvement on the former ones, though, as the new contributions do not apply to existing members, they do not directly affect the present valuation. The new scale will, however, at least prevent courts retrograding. In view of the large funeral benefit, I cannot pronounce even this scale a sufficient one : still, with the entrance-fees prescribed, it will protect tho courts from the worst cases of loss—the admission of men up to forty years of age at'the same rate as that charged for youths. The rule respecting initiation-fees is also a great improvement on the former one. It is now enacted that all initiation-money is to be paid to the General Fund of the court, whereas by the old rules the amount was fixed, but nothing was said about its appropriation, and, as a matter of fact, courts did appropriate these fees in varying proportions. In view of the circumstance that two courts of your district have hitherto been in the habit of charging rates of contribution directly at variance with their own by-laws, I should recommend the district officers to see that the new district laws as to contributions and allocation of funds are duly observed by the various courts. * * * * * *.* *

Court 'Robin Hood, A.0.F., Nelson (Valued by Mr. A. G. Wiggins). Balance-sheet as at 31st December, 1885. Liabilities. & s. d. Assets. £ s. d. To Present valtle of benefits assured by the By Present value of future contributions to Court— benefit funds .. .. .. 4,410 1 0 Sickness .. .. .. 8,007 7 5 Total funds as per Secretary's returns 3,317 3 2 Funeral.. .. .. .. 2,904 6 8! Other Assets—Share of District Funeral Amount of funds incapable of valuation— Fund .. .. .. .. 128 14 1 Management .. .. .. 22115 11! Balance—Deficiency .. .. 3,337 11 9 £11,193 10 0 £11,193 10 0 I regret to have to lay before you a statement showing so serious a deficiency. As, however, your society was valued five years ago, and appeared then to be in a similar position, and as no alteration has been made in your rates of benefit or contribution (at any rate as far as existing members are concerned), you will probably have been prepared for some such result. In my district report you will find my opinion as to the causes of the deficiency disclosed by tho valuation, for, unfortunately, all courts in the district are in a similar position, more or less. To that report I will therefore refer you on this point,

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I append a comparative statement of your positions as disclosed by this valuation and that which took place five years previously.

You will thus perceive that your society has retrograded during the past quinquennium. There are two reasons which, in my opinion, have contributed to bring about this result. Ono is that the sickness experienced by your court has been in excess of the expectation. According to the tables used for each valuation, the sickness which your court might have expected to experience during the five years just ended amounts to 945 weeks, while, as a matter of fact, you have experienced 1,477 weeks 5 days, being 56 per cent, over the expectation. As no data of your previous experience were furnished to the gentlemen who conducted the former valuation, I cannot compare the sickness experience of the two periods, and am therefore unable to form an opinion as to whether this excessive sickness rate is likely to be permanent. As, however, it is very evenly distributed over the five years, lam afraid that it is due to some causes other than temporary ones. It is often assumed by members of friendly societies in New Zealand that they have a right to expect a very much lighter sickness rate than that deduced from the experience of similar institutions in Great Britain, and valuers are complained of for adopting an unnecessarily rigid standard. Now, your court is by far the largest in the Nelson District, so that your sickness is not a mere accident due to small numbers, and yet your sickness has amounted to more than half as much again as that anticipated in the valuation. You will see, therefore, that in the case of your court, at any rate, too rigid a standard has not been adopted. Another circumstance which has helped to increase your net liability has been the fact of your having increased in numbers. This may sound paradoxical, but, unfortunately, it is too true. To a society which charges adequate rates of contributions every admission of a suitable candidate means an accession of strength. But in your case the position is very different, Your rates are insufficient to provide the benefits promised, and consequently the initiation of every new member increases your deficiency. If your rates were sufficient it would mean that the value of the benefits which you promise the candidate would not exceed the value of the contribution which he contracts to pay for the same. But how does the case stand at the rates chargeable at the valuation date ? Here is an example. We will suppose the new member to be twenty-five years of age, and married; and this is the sort of bargain the court has been in the habit of making : — £ s. a. Value of sickness benefit .. .. .. .. .. .. .. 29 9 4 funeral benefit, at £35 .. .. .. .. .. .. 915 4 „ funeral benefit of wife, at £10 ■. .. .. .. .. 1 7 10 Total value of what the society sells .. .. .. £40 12 G Value of £1 6s. per annum to be contributed by the member .. .. .. .. £23 7 11 Balance against the society .. .. .. .. £17 4 7 Now, since you start with so considerable a deficit on account of each member, no wonder that your court exhibits a large deficiency at any periodical investigation. At the request of your District Secretary I have prepared an alternative valuation of your court on a 5-per-cent. basis. In the preceding valuation it has been assumed that all funds will be invested as fast as they accrue at 4 per cent. This is the rate at which a.s yet all friendly societies in New Zealand have been valued. It is only at this rate, therefore, that any comparison can bo instituted botweon one society and another. Judging by the experience of the past, too, it is quite as high a rate as can generally bo assumed for the future. Though higher interest could, no doubt, be obtained at present, yet societies are generally so indifferent on the subject of investment that in many cases a merely nominal rate of interest is earned. In the case of your court, however, lam gratified at being able to compliment you on the evident attention which has been paid to the profitable investment of the funds. The rates of interest credited to the benefit funds during the five years 1881 to 1885 have been £5 55., £G ss. 10d., £6 3s. 7d., £G 145., and £5 13s. respectively. Still, it must be remembered that the assumption of 5 per cent, as a basis for valuation means that this rate will be maintainod, not for a few years, but during the lifetime of existing members, or say for the next fifty years. On this probability you are, no doubt, as men of business, quite as good judges as I can be, and I will not therefore dwell upon it. I feel bound to mention it, however, as some persons are under the impression that, if a given rate can be relied upon for the next few years, it would bo justifiable to value at that rate. The following is the valuation balance sheet at 5 per cent: — Liabilities. £ s. d. Assets. £ s. d. To Present value of benefits assured by tho By Present value of future contributions to Court— ben^t funds .. .. .. 3,828 12 0 Sickness.. .. .. .. 0,572 2 G Total funds as per Secretary's return.. 3,317 3 2 Funeral.. .. .. .. 2,491 2 9 Share of District Funeral Fund .. 128 14 1 Value of Management Fund .. .. 22115 11 Balance—Deficiency.. .. .. 2,010 8 2 £9,285 1 2 £9,285 1 2 You wiil perceive that even by this more favourable method of valuation a large deficiency is disclosed. I think that it is well that you decided to have this alternative valuation made, as if it had not been done it is quite possible that its probable effect, being unknown, would have been exaggerated. As to remedial measures, the evil lies in the inadequacy of the contributions. It is plain therefore that, if you desire to regain a solvent position, you must either increase the contributions or reduce the benefits. I understand that a new and graduated scale of contributions has been introduced into your district, but that it is not applicable to existing members. You must allow me to say that this is not sufficient. To go on at your present rates simply means that tho earlier claimants will benefit at the expense of the later ones. To introduce a graduated scale among old members would probably be difficult. In default of this being done, the next best thing would be to raise the rate uniformly. If all existing members agreed to pay £1 19s. instead of £1 6s. per annum for tho future, that is, an additional 3d", per week, it would have the effect of at once nearly wiping out the deficiency according to the 5 per cent, valuation. A question in simple proportion will show you the effect of any addition to present rates of contributions which you may decide to make. For at £1 Gs. the present value of future contributions is £3,828. Therefore if these future contributions were increased by one-half, their present value would be £3,828 +£1,914 = £5,742; and in like proportion for any other increase which may be decided on

3—H. 3.

Date of Valuation. U ot 01 : Avej age Members, j Age' ■ Total Liability. Total Assets. Deficiency. Deficiency per Head. Proportion of Assets to Liabilities per £1. .880 .885 182 212 £ s. d. ! 34-27 9,197 11 3 34'36 10,971 14 1 ! I M a. a. 6,508 7 2 7,634 2 4 £ s. a. 2,089 4 1 3,337 11 9 £ s. a. 14 15 7 15 14 10 £ e. d. 0 14 2 0 13 11

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18

Lyttelton Heaets of Oak Lodge, TJ.A.O.D. (valued by Mr. A. G-. Wiggins). ******** Valuation Balance-sheet as at 31st December, 18S5. Liabilities. £ s. d. Assets. £ s. d. To Present value of benefits assured by By Present value of future contributions to tho lodge— benefit funds— Sickness .. .. .. 3,072 Gil Sick fund .. .. .. 1,877 311 Funeral (assured by central body) .. Funeral Fund (payable to central body) Value of accumulated benefit funds .. 432 14 9 Deficiency .. .. .. .. 762 8 3 £3,072 6 11 £3,072 6 11 I regret to have to lay before you a statement showing so serious a deficiency, but submit that it is better to be made awaro of the true position of affairs, though unfavourable, than to go on under a mistaken notion that all was well, until perhaps the application of a remedy should have become impossible. As to the cause which has led to the deficiency disclosed by the valuation, it is not far to seek. It is to be found in the fact that the contributions are insufficient to provide the benefits promised. This is true even at tho youngest ages, but, as your contributions are uniform up to age thirty-five, of course tho discrepancy increases considerably with ago. It is true that an attempt is made to rectify this inequality by charging an initiation-fee varying according to age ; but this is altogether insufficient. Take tho case of a member admitted at age thirty, leaving out of consideration for tho present the funeral benefit, the cash value of the sick benefit which you promise him is £27 6s. 6d. The value of the contribution available for this benefit (£1 2s. per annum) which he contracts to pay is £18 17s. b'd. Thus the lodge makes a losing bargain to the extent of £8 9s. Against this is to be set the proportion of tho initiationfee payable to the Sick Fund (205.), and the contributions payable before the member becomes entitled to benefit. Thus, by the initiation of such a member the lodge creates an immediate deficiency of about £7. Now, if, instead of the initiation-fee, Id. a week were added to tho member's contributions, this would raise their present value by £3 14s. 4d., or, in other words, would be equivalent to an entrance-fee of that amount. The fact is that the days of societies charging uniform rates of contribution at different ages are numbered. The system is so grossly unfair that the only wonder is that it has survived so long. The two great English orders—the Manchester Unity and the Foresters—have utterly abolished it, and will not allow it in any of their subordinate societies, even in the case of old members. Their affiliated societies hero are rapidly introducing graduated scales of contributions. The more tho subject is ventilated and discussed, the more averse will eligible members be to joining societies with uniform rates, and at no distant date your order, if it should be ill-advised enough to adhere to this system, will find itself in this position : All the young men will find it to their interest to join societies charging graduated rates, for they will discover that, in doing so, they will pay very little more themselves, while members joining at higher ages pay a fairly advanced rate, so that there is a reasonable probability of their contributions being reserved to meet their own claims in the future, instead of being prematurely used up in providing for the claims of the older members. The older candidates, and those who adhere to tho selfish and short-sighted policy which I have heard expressed in the words, " There'll be enough left to bury me," will flock into your lodges, where they are offered the same benefits at lower rates. It does not require that one should bo a prophet or tho son of a prophet to foresee the end of such a state of affairs. Already things are working in a marked degree in the direction which I have indicated. The average age of members of your order, considering the short time most of tho lodges have been established, is decidedly higher than that of other societies. Your own lodge forms no exception to the rule. There is only one remedy for the present unfortunate position—only one method by which ultimate disaster can be averted. I understand that a movement is on foot in the order to establish a fairly graduated scale of contributions. On the action taken by members in regard to this question depends the ultimate fate of the order—whether it shall take an honoured position as one of those beneficent organizations which successfully combat some of tho most serious ills to which humanity is heir, whether it shall prove itself a " certain friend in an uncertain contingency," or ultimately attain a dishonourable decrepitude and unlamented end, having served hardly any useful purpose but to act as a beacon and warning, showing the rocks and shoals which similar institutions must avoid if they wish to escape certain destruction. I have every confidence that men imbued with the true spirit of the order will take measures to avert such a catastrophe ; but the longer the necessary reforms are delayed the more difficult does it become to initiate them. I would therefore counsel prompt action in this matter, and have no doubt that, if right measures be taken, ycu have a glorious future before you. This valuation does not take into account the value of funeral benefits, or of contributions to the Funeral Fund, that fund being under the control of a central body. I have no means of judging of the solvency or otherwise of this fund, and of course if it is in an unsatisfactory position you must be prepared to assume your share of any deficiency which it might exhibit. I may state, however, that, in my opinion, the contributions to this fund, though ungraduated, and therefore unfair, are probably, taking all sources of profit into consideration, not altogether insufficient to provide the benefits promised. It is what remains to the Sick Fund which is so utterly inadequate. ********

New Zealand Oentbal District, 1.0. R. (valued by Mr. A. G. Wiggins). ******** There is another reason, besides utter ignorance of the subject, on account of which valuations are often treated with distrust, and, I might say, contempt. Objection is taken to valuations somewhat in this form : " You actuaries, by some jugglery of figures, make a society out to bo insolvent; but the society goes on all the same fulfilling its mission, meeting all its claims, and adding to its funds. So we can afford to despise your prophecies, as we find them falsified by the event." Now, two fallacies underlie this argument. In the first place, no actuary would assert that, because a society exhibits a deficiency, it is necessarily insolvent. What he would say is that if a society, valued by a sufficiently rigid standard, exhibits a surplus, if this surplus has arisen from the financial basis of the society being a sound one, and its numbers are not too small—if these conditions are fulfilled, it is as certain as anything human can be that the society will be able to meet all its engagements. In this case the members really possess an assurance of receiving their benefits. Again, a society may be in so thoroughly a bad position that it is quite hopeless to expect that it can ever recover itself. But it is evident that between these two extremes there must be an indefinite number of gradations. Thus a society may exhibit a deficiency which may show it to bo in this position : There is no certainty that it will be able to fulfil its obligations, but there is a considerable probability of its doing so. Tho members of such a society, instead of an absolute assurance, hold, as it wore, tickets in a lottery, which are as likely to turnout prizes as blanks. The second fallacy to which I have alluded is tho idea that if a society has been pronounced to be insolvent it must immediately come to grief, or else the valuer is proved to have been in the wrong. This is by no means the case. A society which is hopelessly insolvent may go on for years before the crash comes. The broad distinction between the insolvency of commercial life and that of a friendly society is that, whilst the former generally implies incapacity to meet claims which have already accrued, the latter deals with future claims which, unless some modification in the contracts is in the meanwhile effected, will not be met when they ultimately arise. * ******

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APPENDIX 11.

EXTRACTS PROM "THE JACKSON PRIZE ESSAYS." From the Essay on tlio Equal-levy System, by Mr. R. W. Moffbey. ******** Let us now examine in some detail bow the fault of the original system was brought home to the minds of the societies, and then endeavour to trace exactly where its weakness lies. I have already alluded to the dearth of actuarial knowledge at the time of the formation of our friendly societies; but during the last half-century (which, when its social history comes to be written, will be remarkable for the growth of the friendly-society movement) actuarial science has mado giant strides, and this largely through the experience furnished by the organizations needing the knowledge. Within the ranks of the societies as well as among professional actuaries it came to be realized that to insure permanence the contributions of members should bear an exact proportion to the benefits promised ; and the experience of the societies was utilized to ascertain what such a proportion should be. Statistics were collected and tabulated, which demonstrate with sufficient accuracy what would be the correct payment which each entrant should make to secure him the benefits promised by his society. This tabulation revealed the fact that every year a certain amount of sickness had to bo provided for, and that a certain number of deaths would occur. It showed also the ages at which those eventualities happened with greatest frequency, and proved what needed little demonstration— that advancing aga brought with it increasing liabilities in both directions. But it wont beyond tins :it proved that in their capacity as members of the society every one of them suffered a certain amount of misfortune, and the date of each one's death was accurately predicted. In saying this, let me not be misunderstood : membership of the society means that the liabilities arc spread over the whole body, and that, though every member is not—indeed, could not possibly be—afflicted with exactly the same amount of sickness and. die at the exact age expected, yet the fact that an ascertained amount of sickness must be experienced amongst the whole lays on those who have not had to bear the physical pain their share of the burden of provision. So with the deaths. Those who outlive the actuarial expectation balance those who die before reaching it. From these facts the calculations of the weekly or annual sum necessary to secure in sickness a certain periodical payment and money at death have been made, and the societies which can safely say that their promises will be fulfilled are those which rigidly enforce on their members the payment of the sum shown to be necessary. In an earlier paragraph I have mentioned that the societies as they advanced found it advisable, indeed, necessary, to spread the liability for the death benefit over as wide an area as possible : hence the fact of such liability being borne by the groups of branches called districts. If, when they had discovered and enforced the correct rate of contributions from each member, they had also discovered the necessity of separating that contribution into its component parts, the difficulties now making themselves felt would not have been experienced. Looking at the subject in the light afforded by these investigations, it is clear that there are two distinct liabilities—first, that for sickness; next, that for death —and the contribution of the individual has to be settled to meet them both. But from the constitution of the societies the two liabilities are borne by different bodies—that for sickness by the single branch, that for death by the group into which it has been found expedient to bring them. Accordingly, as soon as the correct contributions to meet both contingencies had been settled, the proper destination of each should have been insisted on. The unit of association, the lodge or court, should have retained tho proportion paid to meet the sickness liability, and have remitted that intended to meet the death claim to the body which would have to disburse it. This proposition appears self-evident. If any organization is expected to pay a claim it should hold the funds wherewith to make payment. Unfortunately, this course was not adopted. The societies, which had gradually worked their way from a philanthropic basis to a scientifically actuarial one, had in the process much rough weather to encounter, and in many of the older branches the present members have to bear the heavy burden of liability which is a legacy from their predecessors. Their funds were so low that to divert any greater portion of them than was really necessary for the moment into another channel appeared to them to be only a means of bringing about their collapse. So, whilst the rate of contributions of incoming members was carefully framed according to ascertained necessity, the other point, that of separating them into their component parts, was left untouched. And yet one was as essential as the other. It was at a comparatively early period found to be necessary to call on every one to pay a regular contribution for the benefits promised, though many years elapsed before it was discovered what that contribution should be. The system of irregular contributions, or levies from individuals to the branch which had been the first one to attempt to meet the claims of members, stood condemned by its abandonment. It would, however, have been as logical to have continued that primitive system as to expect that one portion of the liability could be met by irregular or inadequate levies from branches to the district fund, when the liability itself had been transferred to the district. It may not, however, bo admitted that the necessity existed to separate tho payments and remit the portion for the funeral liability to the district. In support of the disbelief so generally spread, reference is mado to the apparently satisfactory working of the districts for long periods. Doubtless it was satisfactory at the starting of those districts, for at first tho members were all comparatively young, and of nearly the same ages. Tho death claims would therefore bo few, and their incidence about equal. Moreover, as the discovery or enforcement of the proper rate of contributions only dates from a recent period, most of the present districts were formed when a uniform contribution for all benefits was accepted from entrants of all ages. Under such circumstances it was natural that branches should be called oir to pay a levy calculated only according to the number of their members, all other conditions being so nearly equal. If such similarity could havo been made to continue along tho entire history of a district, the equal levy might be continued without detriment, because each branch would bring on the district exactly the same liability. But it is perfectly impossible that every branch shall encounter the same experience-— impossible so long as one man differs from another in feeling, habits, and tastes—impossible, in short, while the world lasts. One branch attracts a lot of new and young members ; another, from indifference or a variety of causes, simply stands still, forgetful that its members are growing older, and that one day their branch will expire from sheer inanition. Year by year the percentage of deaths in the latter would steadily rise, and year by year its claim on the district for funeral money would increase in a like ratio. The former, on the other hand, by its introduction of young members has kept down its death-rate, and its claims on the district remain low. On these two typical branches what is tho effect of an equal funeral levy from each member? Simply that the branch which has by vigorous work maintained its youth is called on to pay just as much as tho other which had allowed age to creep on it without having mado tho necessary provision. By this means money is taken from the active branch to make good the deficiency of the levy from the older one, and the young branch is thereby brought into such a condition that, when its time arrives, it must seek the assistance of others to meet its own claims. Surely this must be wrong. " Our system has worked well for forty years," say those who oppose any change, " and how can you contend, after it has stood the test of such a time, that we are not correct?" In reply to the question I would say that, though it may have existed for forty or fifty years, it has not worked well—that the difficulties it has entailed are now being made manifest—and ask those who hold the opinion that it has been successful to suspend their judgment until they had considered how long it took to bring about the present graduated rate of payments; and to consider patiently all that can be said on the other side. And, while considering this phase of the subject, we must not forget the branches which have been opened many years after the district was formed. Consisting of young members, their death-rate would not even approach that of those who started tho district. Yet by tho equal levy they are called on to contribute in the same ratio as those who bring nearly all the liability. The great objections offered to any alteration are—that tho establishment of adequate district funds will take from the branches a large amount of their capital, putting it beyond tho control of their members ; and that those most seriously affected would be the older branches; so that, to insure for their members the promised funeral allowance, you will take from them such a sum as to compel them to reduce their sickness pay, or, as it has been tersely expressed, "You would starve them while living, that you may bury them like princes."

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Let me here examine these objections to see how far they warrant the continuance of an unsound system. It is certainly strange that, in societies which justly pride themselves on their entire self-government, an objection should be raised on account of any of their funds going beyond their own control. Is not the entire society under the control of the members? Is there a law passed that every member has not a voice in? The very constitution of all the affiliated bodies goes against such a theory. One of the great mainsprings which keep their machinery in motion is the fact that by assiduous work the highest posts are attainable by the humblest member. From amongst the entrants of to-day the chiefs of the future are taken, and throughout every one of the parts of which the body is composed the same system prevails. Every detail of management is performed by the members themselves, whether in branch, district, or order, and every penny of money subscribed is—subject to the rules made by themselves—likewise under the control of all. Those who object to the formation of a district fund on the ground that the money would bo placed beyond the control of the brandies would scarcely admit that they had no part or lot in the management of tho district as it now exists. In the same way any district fund would be under the full control of those who had subscribed to it. The second objection really furnishes a very strong argument in favour of the proposed reform. If the establishment of a District Funeral Fund would take more from any branch than it at present disburses under an equal levy it is quite clear that the difference niust bo made up by others. The equal levy takes from all alike, whatever their liability, tho same sum to meet funeral payments. The establishment of a proper district fund would make each branch pay according to the liability it brought on the district. If, then, it bo true that a district fund would cause the older branches to reduce their sick pa}', which under the equal levy they are not called on to do, it follows that the equal levy for funerals is, in their case, insufficient, because, had it been adequate, the alteration in its incidence would not have caused any reduction in sick pay. The amount, therefore, which would have to be made up by tho reduction of sick pay is just that which, under the equal levy, is taken from other branches. Or, to put it in other words, those branches whose liabilities are not at present so great are being deprived of a portion of their funds which should bo husbanded to meet their own need when it arises. Is this equitable ? " Certainly," will be tiio answer of those who deprecate any change. " Those branches which are now old were once young, and in bygone days contributed their quota to the older ones. Consequently they are entitled to receive the assistance of branches younger than themselves." This is very specious, and would be' satisfactory were the foundation of the argument sound, and if those who advance it could assure us that some branches would always remain young, or that young branches would always be rising to balance those which are growing old. But, in the first place, the difficulties of the older branches are not entirely or mainly due to the payment of funeral levies for the assistance of branches which were decrepit in their youth. Those which now would feel the strain of making full payment are those which were formed in the early years of the districts, when similar conditions prevailed throughout. At that time, also, it had not been discovered what was sufficient to be paid for the benefits promised and given, and the error was on the side of giving too much and asking too little. The difficulties now encountered are what might have been anticipated had the knowledge since gained been available at their establishment—difficulties due, not to the payment of funeral levies sts, is suggested, but to giving more sick pay than contributions warranted. Is it fair or reasonable, now that incoming members pay everything that can be properly demanded of them, to take from their payments a sum which they were never calculated to meet, which must, therefore, when old age comes on, leave an insufficient amount to meet its claims, and which is continued to bo taken from the young members' contributions only because they aro unaware of the mischief being thereby done them ? If it is granted that the establishment of district funds would have had an adverse effect on the funds of the older branches, it is clear that the young ones aro made to suffer thereby, and the need of the fund is proved by the very argument used against its foundation. ***:£****

Fbom the Essay on the Defects of Friendly Societies, by Mr. W. 0. Eaton, ******** Cheapness is the Will-o'-the-wisp which has led innumerable societies into the bog of difficulty. Members have desired to got ample benefits at as low a rate as they -could, altogether ignoring the fact that if they want ample benefit they must pay an adequate equivalent just as surely as that if they want to save 4s. 4d. per year they must put by Id. per week for fifty-two weeks. For one member to receive his benefits cheaply, another member must pay dearly, and, although friendly societies are formed upon mutual terms, for one class of members or for all the members to agree to get the benefits agreed upon at a lower cost of subscriptions than is absolutely requisite, such an agreement must inevitably defeat the desires of the members, as the basis of agreement is unsound, improper, and defective, and will only lead to a scramble, disaster, and disappointment, This defect, however, of cheapness is one which lies very nearly at the root of the question of financial unsoundness in connection with the majority of societies. The policy of cheapness has been adopted primarily from selfish considerations; but it has had a secondary effect upon other societies. "Cheapness" has oftentimes been adopted for the purpose of pitting one society against another, and oftentimes one society lias adopted a lower scale of contributions than it otherwise would have done, simply because another society has been taking members at the lower rate of payment. It must be self-evident to any intelligent man that the "cheapness " which enables only a portion of a society to receive the benefits they subscribe for, leaving the remainder to want and to wonder at the wreck of their society, is false economy, defective organization, the reverse of mutual and friendly combination; but it is what " cheapness" must certainly lead to. fa b *****

APPENDIX 111. An Act to amend "The Friendly Societies Act, 1882." [30th July, 188$.] Be it enacted by the General Assembly of New Zealand in Parliament assembled, and by the authority of the same, as follows: — 1. The Short Title of this Act is " The Friendly Societies Act 1882 Amendment Act, 1886." It shall be read together with " The Friendly Societies Act, 1882 " (herein referred to as " the said Act "). 2. Subsection three of section twelve or the said Act is hereby repealed, and in lieu thereof ii is hereby enacted as follows: — No transfer shall bo made of the moneys of any one benefit fund to meet the liabilities of any other fund, nor shall such moneys, or interest accruing therefrom, up to five per centum per annum, be in any manner applied for the use, whether temporary or permanent, of any fund save the fund to which they properly belong : Provided that, if any valuer, in any report made in accordance witli subhead (c) of subsection one of section twelve of the said Act, shall report that any further transfer can be safely made, it shall bo lawful to make such transfer accordingly. 3. Societies and branches which have been reported to possess a surplus at the last valuation made under the said Act, and whose scales of contributions for new members have been certified to as adequate by— (1.) The Registrar ; or (2.) Any public valuer under the said Act, or under any Act of the Imperial Parliament to the same purport, or in force in the United Kingdom ; or (3.) Any Fellow of the Institute of Actuaries of Great Britain and Ireland, or any Fellow of the Faculty o£ Actuaries of Scotland, may apply all interest, over and above five per centum per annum accruing from capital funds invested, to such purposes as may be approved by the superior or district lodge in the case of a branch lodge, or by the branches in case of a district lodge, whether in the Colony of New Zealand or Great Britain or Ireland.

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4. Any society or branch claiming to avail itself of the provisions of this Act shall be debarred from lowering its rate of contribution to the fund operated upon or from increasing the amount of any benefit to be paid out of the sail fund until the next quinquennial valuation.

APPENDIX IV. Locke and Others versus The Public Trustee, as Administrator of Frederick E. Bisley, deceased. In the Supreme Court of New Zealanl, Nelson District. — Judgment of Richmond, J., delivered 19th August, ISB6. The plaintiffs in this case are the trustees of Court Perseverance, Motueka, a registered friendly society under the Act of 1882. The defendant is tho Public Trustee, as administrator of the estato of Frederick E. Bisley, deceased. Bisley had been for man}7" years permanent secretary of tho society, and, at his death, was indebted to the society in a sum of money amounting, according to the statement of the plaintiffs, to £587 16s. 7d. The plaintiffs claim, on behalf of the society, to be paid this sum in preference to other debts or claims against the estate of Bisley, by virtuo of section 13 of " The Friendly Societies Act, 1882," subsection (9). The cause was tried by mo without a jury at tho last sittings at Nelson, and was reserved for further consideration. It was proved that Bisley at his death was accountable for the following sums received by him on account of the society: Bank of New South Wales, fixed deposit and interest, £385 16s. 9d. ; Colonial Bank, Motueka, fixed deposit and interest, £150 13s. ; sundry small sums, £43 Is. sd. : amounting in the whole to £585 lls. 3d. Under the by-laws of tho society it is plain that the treasurer, and not tho secretary, was the proper custodian of the uninvested moneys of the society. Investments, including, it seems, fixed deposits in banks, were to be in the names of the trustees. Rule 20 defines the duties of the permanent secretary, and provides that he shall receive all contributions and other moneys on behalf of tho court at the monthly meetings, and hand over the same to the treasurer before leaving the court. Unfortunately tho society, as too often happens, acted with habitual disregard of its own by-laws. Bisley was intrusted with a cheque payable to bearer, which enabled him to withdraw tho fixed deposit with the Bank of New South Wales, and to pay the amount to the credit of his own drawing account with the Colonial Bank at Motueka. The fixed deposits with tho Colonial Bank were made by him in his own name "with cheques placed in his hands by the treasurer. All the transactions display on the part of tho trustees and officers a blind confidence in Bisley and an entire ignorance of business. It is quite clear that the money which came to Bisley's hands in tho way described was not in his possession by virtue of his office in the sense in which these words have always been construed in enactments similar to that on which the claim is founded. As secretary, Bisley had no business to be in possession of tho money. It was not received by him in the regular and proper course of his official duty. It makes no difference that resolutions of the court arc said to have been passed from time to time purporting to warrant his receipt of it. Such resolutions were, according to the constitution of the society, ineffectual to alter the by-laws. I hold, therefore, that tho claim to preference in administration under section 13 of the Act fails. But, on a different ground, it appears to me (on the authority of a long line of oases reviewed by the late Master of the Rolls in Knatchbull versus Hallett, 13 Oh. I)., 696) that there exists a preferential right to a part of the amount claimed. The balance of £119 7s. lid. at Bisley's credit in his account with the Colonial Bank is identified as part of the fixed deposit of £149 45., which, with interest added, amounted, on the 2nd August, 1885, to £156 13s. The £149 4s. was made up, amongst other sums which are not identified as the society's property, of two cheques, one for £40 and one for £75, drawn by Mr. Staples, and handed to Bisley to place on fixed deposit for the society. Those two principal sums, together with the interest attributable to them, constitute a specific trust fund exceeding £119 7s. lid. in amount, which can, I think, bo followed into thfi hands of tho administrator as still partly existing in specie in the shape of tho bank balance at Bisley's credit. To that extent the plaintiffs are entitled to preference in administration. On the residue of their claim they must take a dividend with the other creditors. Each party must pay their own costs—those of the Public Trustee to be paid out of the estate.

APPENDIX V. Rules op the New Zealand Fbiendly Societies' Mutual Fidelits Guarantee ' Association. 1. That the name of tlie association be " The New Zealand Friendly Societies' Mutual Fidelity Guarantee Association," and that it be composed of societies and branches established in New Zealand, and registered under tho Friendly Societies Act, and of such only, That the office of the association bo , or as tho Committee may from time to time determine. 2. That the guarantee given by the association shall cover any defalcation which shall be male by the secretary or treasurer of a soeicty or branch which shall have been enrolled in the association, in respect of moneys held by the said officers as such, belonging to the said society or branch, subject to the pvovisima contained in tho subsequent rules. 8. That no liability shall be incurred by tho association unless the appointment of the defaulting officer shall have been notified to the secretary of tho association within one calendar month after the date of tho appointment of the said officer. 4. That no liability shall bo incurred by the association in respect of any defalcation by an officer of a society or branch which shall not have paid the premium (if any) due in advance for the current year. 5. That no liability shall be incurred by the association in respect of any defalcation which shall not have been notified to the secretary of the association and claimed for within six months from the end of tho year in which the defalcation occurred. 6. That no liability shall be incurred by the association in respect of any defalcation committed prior to the date at which the society or branch shall have been enrolled in the association. 7. That no liability shall be incurred by the association unless the society or branch making the claim shall lay a criminal information against the defaulting officer. 8. That, in case of any dispute between the association and an enrolled society or branch, the matter shall be referred, by consent of both parties, to the Registrar of Friendly Societies, or else to arbitration, each party to tho dispute appointing an arbitrator, and those two if they cannot agree appointing a third ; and that the decision of the Registrar or of a majority of the said arbitrators, as the case may be, be final and without appeal to any Court of law. 9. That the following scale of premiums bo payable yearly in advance until a capital sum of not less than £300, and not more than £500, be accumulated, and that after such accumulation no further premium bo payable by any society or branch which shall have paid one year's premium until the capital of the association shall again fall below the sum of £300 : Provided that the association shall always have tho power to make an extra levy, to bo calculated pro rata according to the amount for which it is insured, whenever tho amount of defalcations to be made good shall exceed the total funds in hand :— Scale of Premiums and Guarantee Bonis. Total Maximum Annual Guarantee."' Premium. £50 .. . . .. .. .. £0 10 0 100 .. .. .. .. .. ..100 150 .. .. .. .. .. 1 10 0 200 .. .. .. .. .. ..200

* By " total maximum guarantee " is meant the total amount lor which tho association will be liable during any one year.

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10. That any society or branch which shall be enrolled during the year 1887 shall pay the entire annual premium for that year, and that a society or branch joining at any date subsequent to the end of 1887 shall pay, in addition to the annual premium, an entrance-fee, to be fixed by the Committee, who in fixing the said fee shall have regard to the amount of the funds of the association then in hand. 11. That a Committee be appointed, consisting of one member from each registered friendly society in the City of Wellington, to be elected annually by the various societies. That any vacancy occurring during a Committee's term of office shall be filled up by the society represented by the vacating member. 12. That the Committee shall appoint three Trustees, who shall be members of a registered friendly society, in whom the funds of the association shall vest; and that, in the event of any vacancy occurring in their number, such vacancy shall be filled up by the Committee within six weeks after the date of the ordinary Committee meeting next following such vacanc)'. That every resolution appointing a Trustee shall bo entered in the minutes of the meeting at which the appointment is made, and a notice of such appointment shall be forwarded within fourteen days to the Registrar of Friendly Societies. That the Trustees shall hold office during the pleasure of the Committee, and shall only be removed by a threefourths majority of the whole Committee. 13. That each Committee at its first meeting shall elect a Secretary, define his duties, and fix his salary. That the Committee shall have power to dismiss the Secretary so appointed for any cause that they may deem sufficient, and elect another in his place. Id. That each Committee at its first meeting shall elect a Treasurer. 15. That each Committee at its first meeting shall elect two Auditors. IG. That the funds of the association shall be invested by the Trustees, by direction of the Committee, in any securities specified by the Friendly Societies Act. 17. That meetings of the Committee be held at least once in every calendar month. That notice of all special meetings be sent to each member of the Committee at least three clear days before the date appointed for such meeting. That five shall form a quorum. That any member of the Committee who shall fail to attend throe consecutive regular meetings shall (except he shall have been excused from attendance for any cause that shall he deemed sufficient by the other members of the Committee) cease to hold office as such member of Committee, and his place shall be filled up as already provided. 18. That all matters brought before the Committee shall bo decided by the majority of votes, and that, in the event of an equality of votes, the Chairman shall have a casting-vote in addition to his deliberative one. 19. That a statement of receipts and expenditure for each successive year ending the 31st day of December, together with a balance-sheet as at that date, duly audited, shall be circulated among all the societies and branches enrolled, not later than the 15th day of February following. That a copy of the said statement and balance-sheet be furnished to the Registrar of Friendly Societies. 20. *That the books of the association be open at all reasonable hours to inspection by any person having an interest in the funds of the association. 21. That no society or branch which shall subscribe to the funds of the association for one year shall be bound to continue its subscription, but that it shall be liable to pay its due share of any levy that may be struck under Rule 9, to meet claims in respect of defalcations that shall have been committed during the year for which it held the guarantee of the association. 22. That the annual meeting of the Committee shall take place in the first week of September in each year. 23. That no alteration shall be made in the rules of the association except at the annual meeting of the Committee, and that not less than one month's notice of the proposed alteration shall be given to each enrolled society and branch. That no new rule shall take effect until the Ist day of January following. 24. That any question not provided for in the foregoing rules shall be decided by a three-fourths majority of the whole Committee.

APPENDIX VI. Advantages accruing to a Society by Registbation. 1. A eegistered society can hold, purchase, or take on lease, in the names of the trustees for the time being, any land, and can similarly hold otlicr kinds of property, all such land and property vesting in any succeeding trustees immediately upon and as a consequence of their appointment. 2. All legal proceedings can be carried on in the names of the trustees. 3. A registered society has a remedy on summary conviction whenever any person— (1.) Obtains possession of any of its property by false representation or imposition ; (2.) Having possession of any of its property, withholds or misapplies it; (3.) Wilfully applies any part of such property to purposes other than those expressed or directed by the rules, and authorized by the Act: the penalty for either of these offences being a fine not exceeding £50 and costs, and, in default of payment, imprisonment, with or without hard labour, for any time not exceeding six months. 4. The treasurer and other officers of the society, or persons acting in such capacity, are constituted servants of the trustees within the meaning of " The Larceny Act, 1867," and in cases of larceny and embezzlement can be proceeded against as in the case of larceny or embezzlement by a clerk or servant. 5. Its officers are legally bound to render account and give up all money or property in their possession on demand or notice, and may be compelled by order of a Resident Magistrate's Court to do so. G. If an officer of the society dies, or becomes bankrupt or insolvent, or if an execution is issued against him whilst ho has money or property of the society in his possession by virtue of his office, the trustees of the society are entitled to claim such money or property in preference to any other creditor. 7. If the society has funds, debentures, securities, or moneys in the names of trustees, and a trustee is absent from New Zealand, becomes bankrupt, compounds with his creditors, becomes a lunatic, dies, or has been removed from his office as trustee, or if it is unknown whether he is alive or dead, a registered society, instead of having to apply to the Supremo Court, or to take any other proceedings which it would have to take if unregistered, can have such funds, debentures, &c, transferred by direction of the Registrar, on payment of a fee of £1. 8. The documents of the society are, for the most parb, free from stamp duty; and no Customs duty is chargeable on the regalia, &c, of a registered society. 9. The society can admit members under twenty-one (but above sixteen), and take binding receipts from them, which would otherwise be of no effect. 10. To a registered friendly society a certificate of the birth or death of a member, or of any other person insured or to bo insured with it, costs only Is. 11. A registered society has the advantage of depositing money to any amount at interest in the Post-Office Savings-Bank in the names of the trustees as such—a privilege denied to unregistered societies, as deposits by their trustees can only be received as the deposits of private individuals, the society not being recognized by the authorities. 32. Disputes may be legally settled according to the societies' own rules ; or, if no decision is made within forty days after a decision is applied for, by a Resident Magistrate's Court; or, if both parties desire it, and the rules do not forbid, by the Registrar of Friendly Societies. 13. Members of registered friendly societies have the privilege of legally insuring money on'the deaths of their ■wives and children for their funeral expenses, without having an insurable interest in their lives. (Such insurances are void by Act of the Imperial Parliament if effected with an unregistered society.)

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14. Members of registered societies (other than benevolent societies or working-men's clubs) may dispose at death of sums payable by the society, not exceeding £50, by written nomination, without a will; and this nomination may be made by youths or girls of sixteen, who cannot make a will until they are twenty-one. 15. Where there is no will and no nomination the trustees may distribute sums under £50 without letters of administration being taken out. (A person who should do so in any other case would make himself liable for the debts of the deceased.) 16. The examination of the society's yearly accounts by a public officer and their publication is an additional safeguard against misapplication of the funds. 17. The expense of quinquennial valuation is defrayed by the State. 18. The rules of the society and other important documents relating to it are placed on record in a public office, from which authentic copies can be obtained, which are evidence in a Court of justice. It may be added that there is no fee for registration, except in the case of a specially-authorized society.

APPENDIX VII. Percentages and Averages deduced from the Statistics of New Zealand Friendly Societies for the Years 1881-1885.

APPENDIX VIII. Fokms which may bo obtained free on Application to the Eegistbak of Friendly Societies. Form of application to register a society under the Friendly Societies Act. Form of notice of establishment of branch of registered society. form of application for the conversion of a registered society into a branch. Form of declaration to accompany the foregoing. Form of application to register complete amendment of rules (societies). Form of application to register complete amendment of rules (branches). Form of application to register partial amendment of rules (societies). Form of application to register partial amendment of rules (branches). Form of declaration in support of amendment of rules (societies). Form of declaration in support of amendment of rules (branches). Form of notice of appointment of trustees (societies). Form of notice of appointment of trustees (branches). Form of notice of change of registered office of society. Form of notice of change of place of establishment of branch. Form of return to District Land Registrar—" Friendly Societies Act, 1882," section 14 (5),

Years. Description of Percentage or Average. 1881. 1882. 1883. 1884. 1885. Mortality of members (rate per 1,000 members) .. o wives „ Percentage of members sick Average number of weeks' sickness per member .. „ „ sick Ratio to total sickness (per cent.) of— 1. Sickness experienced during first six months 2. „ during second six months 3. „ after twelve months Average contribution per member to Sick and Funeral Funds Vverage sick pay per member .. „ sick B'uneral donations, average per member \verage contribution per member to medical and management expenses funds (including levies) Medical expenses, average per member Management expenses of lodges (including levies to Management Fund of central bodies), average per member Ratio to total assets (per cent.) of— 1. Investments at interest .. 2. Value of land and buildings 3. Cash not bearing interest 4. Value of goods, &c. 5. Other assets Ratio to total investments at interest (per cent.) of— 1. Amount on deposit with the Post Office Savings Bank 2. „ „ other banks 3. „ „ companies and building societies .. 4. „ mortgage of freehold property 5. Amount in Government and municipal debentures.. 6. „ shares in companies .. 7. Amount of other investments Ratio to total number of members (per cent.) of — 1. Number of members under 20 years of age 2. „ from 20 to 30 years of age 3. „ „ 30 to 40 4. „ „ 40 to 50 5. „ „ 50 to 60 6. „ „ 60 to 70 7. „ „ 70 upwards 8. „ of unspecified ages 7-33 3-90 14-80 1-03 6-96 6-90 3-65 15-16 0-99 6-56 7-30 4-51 15-18 0-99 6-51 7-05 4-57 15-78 1-00 6-32 7-39 4-20 16-20 1-04 6-38 67-53 9-17 23-30 £1-35 15s. 6d. £5-66 3s. 3d. £1-45 66-44 8-89 24-67 £1-35 14s. 9cL £5-31 3s. Id. £1-35 64-53 6-33 29-14 £1-35 14s. 6d. £5-20 3s. 4d. £1-35 71-02 5-19 23-79 £1-34 15s. 4d. £5-22 3s. 5d. £1-38 68-05 8-05 23-90 £1-35 15s. lOd. £5-22 3s. 8d. £1-36 19s. 12s. 2d. 18s. 11s. 4d. 18s. lia. 10s. 9d. 19s. 10s. lid. 19s. Id. 10s. lid. 62-32 26-20 7-45 3-03 1-00 57-66 31-91 6-94 2-85 064 58-43 31-49 6-87 2-87 0-34 59-64 31-03 5-82 2-83 0-08 59-70 31-27 5-61 2-99 0-43 7-25 22-78 2-10 58-37 5-41 3-68 0-41 9-70 20-80 056 59-01 5-71 3-63 0-59 6-38 21-o3 0-97 60-89 5-69 3-58 0-86 705 19-49 2-32 61-67 4'91 3-G7 0-89 0-21 17-10 3-39 64-56 5-60 2-01 1-07 3-42 34-56 34-18 20-64 3-83 0-39 0-07 2-91 4-21 36-69 33-74 19-70 3-90 0-49 0-08 1-19 4-37 36-87 33-16 19-81 4-04 0-66 0-09 1-00 5-19 36-16 32-90 19-53 4-58 0-58 008 0-98 4-76 35-60 33-54 19-79 5-40 0-58 0-10 0-23

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APPENDIX IX. List of Registebed Societies, with theie Begisteeed Beanches, as at 31st Decembee, 1886. I. Manchester Unity Independent Order of Odd Fellows. Eeg. No. Keg. No. 13. Auckland District —Auckland. S. Wocxlciid Lodge, Wcodeud. 1. Howiok Lodge, Howiok. 4. Ohoka Lodge, Olioka. 2. Charles Bruce Lodge, Thames. 5. Oxford Lodge, Oxford. 3. Good Intent Lodge, Auckland. 6. Ambeiiey Lodge, Amberley. 4. Waikato Lodge, Thames. 8. Waikari Lodge, Waikari. 5. Gisbome Lodge, Gisborna, 9. Eangiora Lodge, Rangiora. G. Whangarei Lodge, Whangarci. 10. Nil Desperandum Lodge, Bast Oxford. 7. Franklin Lodge, Otahulm. 8. Ponsonby Lodge, Ponsonby. , o -it j, n ■ i r,. ,■ , n i i 9. Parnell Lodge, Pamell. 18- North Canterbury Dktrict-Byd^hs,m. 11. National Lodge, Coromamlel. I' Volunteer Lodge bydenham. 19. Fountain of Friendship Lodge-Auckland. *• Lodge, Woolston. 81. Duke of Cambridge Lodge-Cambridge, f Ashburton Lodge, Ashburton. 6 b 6 4. Benevolent Lodge, Chnstchurch. 196. Eawkc's Bay .Disfnci-Napior. |* a* of, Waltham Lodge Sydenham. 1. Meanee Lodge, Taradale. £. Waterton Lodge., Waterton. 2. Abbotsford Lodge, Waipawa. I |°^ th Bakala L T odBe> South Rakaia. 3. Clivo Lodge, Clivo. g. kaiapoi Lodge, Kampoi. 4. Hastings Lodge, Hastings. * ™P**own Lodge, Philhpstown. . 5. Victoria Lodge, Porangahau. !°' Leoston. Lodge, Loeston. 6 Tavistock Lodge, Waipukurau. "• L T odf 6' Papanui. 7. Woodville Lodge Woodvillc. f' °$*P*J c L°df' G h 8. Napier Lodge, Napier. "■ £ ddmf °n Lodge Addmgton. r d i r X 5. Tinwald Lodge, Tmwald. 93. New Plymouth District-Nev Plymouth. "j- Malvern Lodge, Waddington. 1. Excelsior Lodge, New Plymouth. onef r^ odf i sPrfSb"m2. Waitara Lodgf, Waitara. »• g^ ? f Chnstchurch Lodge, Chnstchurch. 3 Union Lodge Hawera 21> Heart of Oak Lodge> Kaikoura. ■ L Egmon^Lofge nlw Plymouth. 22- Elßcartou LodS°> UPPOT Eiccarton--138. Wanganui Lodge—Wanganui. 5. Lyttelton District —Lyttelton. 2. Hand of Friendship Lodge, Okain's Bay. 7. Wellington District —Wellington. 8. Timaru Lodge, Timaru. 1. Combination Lodge, Johnsorrville. 4. Good Intent Lodge, Akaroa. 2. Masterton Lodge, Masterton. 5. Perseverance Lodge, Barry's Bay. 3. Heart of Oak Lodge, Carterton. 6. City of Norwich Lodge, Lyttelton. 4. Greytown Lodge, Greytown. 7. Hand and Heart Lodge, Pigeon Bay. 5. Unity Lodge, Featherston. 8. Heart of Friendship Lodge, Waimate, 6. St. George Lodge, Pahautanui. 7. Kinapoura Lodge, Tawa Flat. . „, «. n- <■• nt 8. Petone Lodge, Petone. 23' OtagoDistncl-VnnvAm 10. Hose of Sharon Lodge, Upper Hutt. }; Outrarn Lodge Outrarn. 11. Britannia Lodge, Wellington. f A} bion Lodge Duiiodm 12. Antipodean Lodge, Wellington. f Alexandra Lodge, Port Molyneux. G3. Eose of the Valley Lodge, Lower Hutt. *■ r ? rlllce <? f Wales Lodge, Port Chalmers. ° 5. Tapamu Lodge, Tapanui. 77. Marlborough DUtnct-BUnheim. §• l]oxburgh Lodge, Eoxburgh. 1. Marlborough Lodge, Blenheim. /• Mnce Alfred Lodge, Hawkesbury. 2. Renwick Lodge, Eenwick. ■ Dunedin Lodge, Dunedin. 9. vvaipori Lodge, Waiporx. 25. Nelson District-Nelson. f- E al 1 f 6rs T to^ Lodge,' Pahuerston South. 1. Howard Lodge, Nelson. Walton Lodge, Balclutha. 2. General Cameron Lodge, Brightwater. I 2' Lako W^tiP" L°dge, Oucenstown. 3. Evening Star Lodge, Waimea West. JJ- Cromwell Lodge Cromwell. 4. Mansion of Peace Lodge, Wakefield. "• "aud and Heart Lodge, Dunedm. 5. Travellers' Eest Lodge, Richmond. gamaru Lodge Oamaru. 41. Nelson Lodge-Nelson. and °f friendship Lodge, Kakanui. ° 17. Tuapeka Pioneer Lodge, Lawrence. 92. North Westland DMct-Ueeiton. ™- Lodge Waitahuna. 1. Reefton Lodge, Eeefton. J»- Bluespur Lodge Bluespur. 2. Westport Lodge, Westport. f- OB« L°\ ,Lodf e' ¥ 0S/ eL w -, . 5 : SKSSI LW, Waimangaroa. g Valley. 40. Hokitika District —Hokitika. 1. Hokitika Lodge, Hokitika. C 4. Invercargill District —lnveroargiil. 2. Albert Lodge, Kumara. 1. Shamrock, Eose, and Thistle Lodge, Inver3. Waimea Lodge, Stafford. cargill. 27. Greymouth Lodge—Greymoutb. 2. St. George Lodge, Invercargill. 45. Ross Lodge—Eoss. 3. Lumsden Lodge, Lumsden. 4. Winton Lodge, Winton. 170 a. Ashley District —Eangiora. 5. United Gore Lodge, Gore. 1. Leithfield Lodge, Leithficld. G. Awarua Lodge, Campbolltown. 2. Oust Lodge, Cust. 7. Oreti Lodge, Dipton. 11. Independent Order of Odd Fellows (American). 14G. Grand Lodge of New Zealand —Dunedin. 16. Leith Lodge, Dunedm. 1. Pioneer Lodge, Dunedm. 17. Star of Auckland Lodge, Auckland. 2. Star of Canterbury Lodge, Timaru. 19. Victoria Lodge, Geraldine. 4. Aloxandrovna Lodge, Temuka. 20. Probbleton Lodge, Prebbleton. 5. Unity Lodge, South Dunedin. 21. Alma Lodge, Wyndham. 8. Southern Cross Lodge, Wellington. 22. Eidgloy Lodge, Christchurch. 12. Alfred Lodge, Oamaru. 23. Wallace Lodge, Eiverton. . . - ~ 15. Pioneer of Southland Lodge, Inveroargiil. 25, Gladstone Lodge, Fairlie Greek.

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List of Begisteked Societies, etc. — continued. 11. Independent Oedeb of Odd Fellows (Ameeican) — continued. Beg No EeB' No. 146 Grand Lodge of New Zealand— Dunedin— contd. 29. Kaeo Lodge, Kaeo. 26. Mataura Lodge, Mataura. 30. Toitois Lodge, Fortrose. 27 Kawakawa Lodge, Kawakawa. 31. Washington Lodge, Sydennam. 28. Orient Lodge, Palmerston North. 32. Linden Lodge, Kaikorai. 111. National Independent Oedeb of Odd Fellows. 160. Auckland Provincial District— Auckland. 2. United Brothers Lodge, Newton. 1. Auckland Pioneer Lodge, Auckland. IV. Bbitish United Oeder of Odd Fellows. 237 Wellington District— Wellington. 2. Southern Star Lodge, Wellington. 1. Aorangi Lodge, Wellington. 3. Thorndon Lodge, Wellington. V. Ancient Oedbb of Fobestebs. 17 Auckland District— Auckland. 17. Court Loyal Halcombo, Halcombo. 1 Court City of Auckland, Auckland. 18. „ Pohangma, Ashurst. 2. „ Eureka, Auckland. 19. „ Epum, Petone. 3. „ Zealandia, Auckland. 20. „ Paluatua, Pahiatua. 4 , Eobin Hood, Panmure. 34. Court Sir George Grey—Wellington. 5. „ Nil Desperandum, Newton. 65. Wellington District Widow and Orphan Fund — 6. "„ Eoyal Oak, Tauranga. Wellington. 7. „ Pride of Onehunga, Onohunga. 8 Pride of the North, Grahamstown. 4. Nelson District— -Nelson. 9 ' Star of the South, Otahuhu. 1. Court Pride of the Forest, Wakapuaka. 10. „ Pride of Newmarket, Auckland. 2. „ Concord, Greymouth. 11. „ Northern Wairoa. Dargaville. 3. „ Sherwood Forest, Stoke. 12 Pride of Parnell, Thames. 4. „ Eobin Hood, Nelson. 13 Star of Helensville, Helensville. 5. „ Aorere, Collingwood. 14. „ Victoria, Devonport. 6. „ Inangahua, Eeefton. 15. „ Queen of the North, Maungaturoto. 7. „ Unity, Havelock. 16 * „ Excelsior, Kamo. 8. „ Perseverance, Motueka. 17 Kihikihi, Kihikihi. 9. « Charleston, Charleston. 10. „ Eoyal Oak, Westport. 150. Hawke's Bay District— Napier. „,...., 1. Court Sir Charles Napier, Napier. 227. Court Pride of the West—Hokitika. 2. „ Captain Cook, Napier. 3 Sir Henry Havelock, Havelock. 28. Canterbury United District —Chnstchurch. 1 " Eobin Hood, Port Ahuriri. 1- Court Pride of Courtenay, Courtenay. 5. , Euahine, Waipukurau. 2. „ Thistle of the Forest, Sydenham. 6 Lord Clyde, Wairoa. 4. „ Woodford, Kaiapoi. 7 Heretaunga. Hastings. 5. „ Pride of Eichmond, Richmond. 8. „ Little John, Waipawa. 8. „ Papanui, Papanui. _ 9 Ormond Makatoka. 2. Court Star of Canterbury— Christchurch. 10' " Eising Sun, Danevirke. 143. „ Queen of the Isles—Lyttelton. 139. Canterbury United District Widow and Orphan 216. Taranaki District—New Plymouth. Fund—Christchurch. 1. Court Taranaki, New Plymouth. 2 Inglewood Forest, Inglewood. 10. United Otago District— Dunedm. 3! "„ Ealeigh, Waitara. 1- Court Enterprise, Dunedin. 4. „ Egmont, Hawera. , 2- » Pride of Dunedin, Dunedin. 5' Patea, Patea. 3- » Pride of Oamaru, Oamaru. 55. Court Waireka—New Plymouth. 5. „ Eobin Hood, Port Chalmers. 7. „ Boxburgh, Eoxburgh. 144 Wellington District—Wellington. 8. „ St. Andrews, Caversham. 1 Court Eobin Hood, Wellington. 11. „ Pride of Alexandra, Alexandra. 2 Sir George Bowen, Wellington. 12. „ Bruce, Milton. i Clarendon, Picton. 13. „ Pride of the Lake, Queenstown. 5' " Manawatu, Palmerston North. 14. „ Excelsior, Mornington. 6. „ Loyal Feilding, Feilding. 15. „ Pride of the Leith, Dunedin. 7 , William Gladstone. Gisbome. 16. „ Havelock, Waitahuna. 5 Pioneer, To Nui. 17. „ Star of the South, Invercargill. 9' "„ Eoderick Dhu, Wanganui. 70. Court Star of the Dunstan—Clyde. 10. „ Blenheim, Blenheim. 114- „ Star of Tuapeka—Lawrence. 11. „ Loyal Enterprise, Masterton. 12 Marquis of Normanby, Cartcrton. Courts not in Districts. 13! " Little John, Marton. 88. Court Coromandel—Coromandel. U Wairarapa, Greytown. 35. „ Southern Cross—Timaru. 15. „ Egmont, Opunake. 200. „ Foresters' Pride—\\ aimate. lti. „ Woodville, Woodville. VI. Ancient Oedeb of Shsphebds. 11. Sanctuary Sir George Grey—Wellington. | 173. Sanctuary Star of Canterbury—Christchurch. VII. United Ancient Obdee of Dedids. 152 Pioneer Lodge—Christchurch. 184. Perseverance Lodge—Addington. 155' Hope of St. Albans Lodge—St. Albans. 189. Eoyal Oak Lodge—Caversham. 158 Oak of Sydenham Lodge—Sydenham. 192. Acorn Lodge—lnvercargill. 159' Mistletoe Lodge—Christchuroh. 195. Star of Anglesea Lodge—Lincoln. 164' Lyttelton Hearts of Oak Lodge—Lyttelton. 199. Timaru Lodge—Timaru. 166 Enterprise Lodge—South Dunedin. 201. Anchor Lodge—Woolston. 167. Ethelbert Lodge—Springston. 203. Ohoka Lodge—Ohoka. ICB Otago Lodge—Dunedin. 205. Auckland Lodge—Auckland. 171 Ivanhoe Lodge—Dunedm. 207. Trafalgar Lodge—Kaiapoi. 174 Star of the West Lodge—Greymouth. 208. Star of Ashburton Lodge— Ashburton. 177' Excelsior Lodge—Wellington. 210. Linden Lodge, Eoslyn. 178 Star of New Zealand Lodge—Lower Hutt. 211. Hope of Amberley Lodge—Amborley. 181 Bud of Hope Lodge-Eangiora. 212. Myrtle Lodge—Tauranga. . • ' 4—H. 3.

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List of Eegisteeed Societies, etc. — continued. VII. United Ancient Obder of Deuids— continued. Hog. No. Beg. No. 218. West Harbour Lodge—Rothosay. 226. Blenlioim Mistletoe Lodge—Blenheim. 219. All Nations Lodge—Port Chalmers. 232. Albion Lodge—Napier. 220. Bishop Lodge—Wanganui. j 233. Boyal Oak Lodge—Opotiki. 221. Totara Lodge—Carterton. i 236. Poneke Lodge—Petono. 222. Brunner Lodge—Brunnerton. ; 239. Pacific Lodge—Wellington. 225. Endeavour Lodge—Oamaru. VIII. Independent Obder op Rechabites. 190. New Zealand District —Auckland. 11. Hope of Ormondville Tent, Ormondville 1. Hope of Auckland Tent, Auckland. 12. Masterton Tent, Masterton. 2. Eden Tent, Newmarket. 13. Excelsior Tent, Waipukurau. 3. Northern Star Tent, Aratapu. 14. Bose of Sharon Tent, Waipawa. 4. Star of Hauraki Tent, Thames. 15. Hope of Napier Tent, Napier. 5. Hope of Mahurangi Tent, Warkworth. 17. Sir Wilfrid Lawson Tent, Sanson. G. Gordon Tent, Onehunga. 19. Excelsior Tent, Wellington. 7. Hope of Bombay Tent, Bombay. 20. Haste to the Rescue Tent, Wellington. 8. Northern Wairoa Tent, Mangawliare. 21. Bon Accord Tent, Blenheim. 26. Hope of Carterton Tent, Carterton. 110. New Zealand Central District —Wellington. 27. Faithful Friend Tent, Waimate. 1. Good Samaritan Tent, Timaru. 28. Hope of Johnsonville Tent, Johnsonville. 2. Murihiku Tent, Invercargill. 29. Hawera Tent, Hawera. 3. Scandia's Hope Tent, Norsewood. 30. Star of Wakefield Tent, Wakefield. 4. Hope of Woodville Tent, Woodville. 31. Progress Tent, Kaikora, Hawke's Bay. 5. Hope of Wellington Tent, Wellington. 32. Unity Tent, Marton. 6. Hope of Dunedin Tent, Dunedin. 33. Olive Branch Tent, Bull's. 7. Pride of Christchurch Tent, Christchurch. 34. Jubilee Tent, Hutt. 8. Perseverance Tent, Wellington. 35. Good Intent Tent, Motupipi. 9. Bud of Promise Tent, Nelson. 10. Unity Tent, New Plymouth. | 98. Star of Hope Tent, Holdtika. IX. Soxs and Daughtees op Tempeeance of Australasia. 170. Grand Division of New Zealand —Addington. 112. Perseverance Division—Christchurch. 2. Helpmate Division, Ashburton. 118. Antidote Division—Dunedin. 4. Resolution Division, Rangiora. 147. Progress Division—Kaiapoi. 5. Try-Again Division, Woodend. 156. Ray of Hope Division—Greymouth. 6. Excelsior Division, Addington. 7. Elim Division, St. Albans. X. Hibebnian Australasian Catholic Benefit Society. 198. New Zealand District —Auckland. 12. Auckland Branch, Auckland. 2. St. John's Branch, Leeston. 13. Hamilton „ Hamilton. 3. St. Patrick's „ Christchurch. 14. St. Patrick's „ Blenheim. 4. Invercargill „ Invercargill. 15. Grahamstown „ Thames. 5. St. Patrick's „ Lawrence. 16. Waipawa „ Waipawa. 6. St. Patrick's „ Lincoln. 17. St. Joseph's „ Hastings. 8. St. Mary's „ Timaru. 18. St. Joseph's „ Dunedin. 9. St. Mary's „ Wanganui. li). Charleston „ Charleston. 10. St. Joseph's „ New Plymouth. 20. Hokitika „ Hokitika. 11. St. Patrick's „ Wellington. 21. Greymouth „ Greyrnouth. XI. Pbotestant Alliance Fkiendly Society of Austbalasia. 197. Grand Council of New Zealand —Thames. 8. Star of Onehunga Lodge, Onehunga. 1. Prince of Wales Lodge, Thames. 9. Triumph „ South Dunodin. 2. Pioneer Lodge, Dunedin. 11. Star of Hastings „ Hastings. 3. Excelsior „ Green Island. 12. Valley True Blue „ North-east Valley. 4. Wicklifie „ Napier. 13. Progress „ Caversham.* 5. John Knox „ Wellington. 14. Star of Oamaru » Oamaru. 6. Alexandra „ Auckland. XII. Railway Benefit Societies. 154. New Zealand Railway Employes Benefit Society— 161. Otago Railway Employes Benefit Society—DunInvercargill. edin. XIII. Miscellaneous Feiendly Societies. 153. Loyal United Friends Benefit Society —Auckland. 183. Grey Valley Accident Relief Fund—Brunnerton. 1. Reliance Lodge, Auckland. 230. Rational Sick and Burial Association, St. Albans. XIV. Benevolent Society. 163. Southland Benevolent Institute —Invercargill. XV. Working-Men's Clubs. 151. Wellington Working - Men's Club and Literary i 209. Sydenham and Addington Working-Men's Club and Institute —Wellington. Mutual School of Arts—Sydenham. 162. Christchureh Working - Men's Club and Mutual 215. Auckland Working - Men's Club and Mechanics' School of Arts —Christchurch. Institute—Auckland. 176. Winton Working-Men's Club—Winton. 231. Kaiapoi Working-Men's Club, Kaiapoi. 186. Greytown Working-Men's Club—Greytown. 238. Petone Working-Men's Club and Literary Insti--202. Garibaldi Club—Wellington. tute—Petone. XVI. Specially-authorized Societies. 169. Orand Lodge of New Zealand of the Independent 5. Pioneer Lodge, Addington.* Order of Good Templars —Dunedin. 6. Pioneer Lodge, Wellington. 1. Pioneer Lodge, Dunedin. 7. Star of South Canterbury Lodge, Waimate. 2. Aggressive Lodge, Blenheim. 8. Star of Hope Lodge, Oamaru. 3. Dauntless Lodge, Christchurch.* 9. Loyal Nelson Lodge, Nelson. 4. Hope of Christchurch Lodge, Christchurch. 10. Queenstown Lodge, Queenstown.* * Ceased to exist, but registry not cancelled ac at 31st December, 1886.

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List of Begistebed Societies, etc.— continued. XVI. Specially-authorized Societies — continued. Beg. No. Reg. No. 169. Grand Lodge of New Zealand of the Independent 66. St. Helena Lodge, Greymouth. Order of Good Templars —Dunedin— continued. 67. Pride of Sydenham Lodge, Sydenham,* 11. Golden Arrow Lodge, Arrowtown.* 68. Phoenix Lodge, Masterton. 12. West Coast Pioneer Lodge, Greymouth. 69. North Star Lodge, Kaikoura. 13. Good Intent Lodge, Bangiora. 70. Will and the Way Lodge, Tinwald.* 14. Pearl of Peace Lodge, Wellington.* 71. Kising Sun Lodge, View Hill.* 15. Starlight of the Valley Lodge, Kewtown, Wn.* 72. Pride of Brookside Lodge, Brookside. 16. Pride of the Waitati Lodge, Waitati * 73. Mount Fyfe Lodge, Mount Fyfc. 17. Robert Bruce Lodge, Bannockburn. 74. Olive Branch Lodge, Wellington.* 18. Star of the East Lodge, Ashburton. 75. Hope of Little Akaloa Lodge, Little Akaloa.* 19. Hope of Wcstport Lodge, Westport. 76. Hearts and Hands Lodge, Lumsden. 20. Charleston Lodge, Charleston.* 77. Pride of Mount Grey Lodge, Mount Grey. 21. Haste to the Hescue Lodge, Havelock. 78. St. Dunstan Lodge, Clyde. 23. Hope of Roxburgh Lodge, Roxburgh. 79. Determination Lodge, Dunsandel.* 23. Transit Lodge, Last Oxford.* 80. Hope of Stoke Lodge, Stoke.* 24. Reefton Fraternal Lodge, Reefton. 81. Princess Alice Lodge, Waikaia. 25. 'I'apanui Lodge, Tapanui.* 82. Norden's Haab Lodge, Napier.* 26. Normanby Lodge, Nelson.* 83. Star of North Invercargill Lodge, Invercargill.* 27. Loyal Collingwood Lodge, Collingwood.* 84. Hope of Fern Side Lodge, Fernside.* 28. Plope of St. Bathan's Lodge, St. Bathan's.* 85. Southern Cross Lodge, Invercargill. 29. Minerva Lodge, Blackstone Hill.* 86. Guiding Star Lodge, Dunedin. 30. Pride of Hawkc's Bay Lodge, Port Ahuriri. 87. Palmerston Lodge, Palmerston North.* 81. Premier Lodge, Hokitika. 88. Hope of Mornington Lodge, Momington.* 32. Hope of Stafford Lodge, Stafford. 89. Akaroa Hope Lodge, Akaroa. 33. Providence Lodge, Courtenay. 90. Sacred Stream Lodge, Tai Tapu.* 34. Eureka Lodge, Drybread.* 91. Undaunted Lodge, Owake.* 35. Golden Stream Lodge, Alexandra, Otago. 92. St. Andrew's Lodge, Christchurch.* 36. Plope of Goldsborough Lodge, Goldsborough.* 93. Welcome Retreat Lodge, Geraldine. 37. New Era Lodge, Purakanui. 94. Loyal Marine Lodge, Nelson. 38. Hope of Greenstone Lodge, Greenstone. 96. St. John's Lodge, Wellington. 39* Break of Day Lodge, Anderson's Bay." 97. Home of Peace Lodge, Totara Flat.* 40. Seeond-to-None Lodge, Pigeon Bay. 98. Star of the Forest Lodge, One-tree Point. 41. Hope of Brunnerton Lodge, Brunncrtoia. 99. Southern Star Lodge, Wanganui. 42. Woodstock Lodge, Woodstock. 100. Crystal Spring Lodge, Blenheim.* 43. Hope to Prosper Lodge, Sawyers Bay.* 101. Star of Patea Lodge, Patea. 44. New River Pioneer Lodge, Dunganville. 103. Safe Retreat Lodge, Ashburton.* 45. Crystal Fountain Lodge, Waihola." 104. Lily of the Valley Lodge, North Dunedin. 46. Pride of Maheno Lodge, Maheno.* 105. Hope of Gore Lodge, Gore.* 47. Victory Lodge, No Town. 106. Bushman's Pride Lodge, Alford Forest. 48. Victoria Lodge, Noble's. 107. Hope of Wakefield Lodge, Wakefield.' 49. Grey Valley Lodge, Ahaura.* 108. Pride of Dunedin Lodge, Dunedin. 50. Kumara Lodge, Kumara.* 109. Hope of Hilton Lodge, Hilton.* 51. New Life Lodge, Duvauchelle's Bay.* 110. Seashell Lodge, Lyttelton. 52. Northern Star Lodge, Kaiapoi. 111. Hope of Balclutha Lodge, Balclutha.* 53. Rock of Freedom Lodge, Ashley Bank. 112. Lifeboat Lodge, Timaru. 54. Hearts and Homes Lodge, Orepuki. 113. Rose of Springburn Lodge, Springburn. 55. Unity Lodge, Macetown." 95. Union of Otago Temple, Dunedin. 56. Salem Lodge, Swannanoa.* 102. Unity Degree Temple, Ashburton. 57. Dawn of Peace Lodge, Ashburton. 185. Invercargiil Total Abstinence Society—lnvercargill. 58. Star of Sefton Lodge, Sefton.* 217. Christchurch and Suburban Co-operative Money 59. True Blue' Lodge, Waitahuna. Clvb —Christchurch. 60. Advance Lodge, Gust.* 223. Invercargill United Friendly Societies' Dispensary 61. Eagle Lodge, Dillman's Town.* —Invercargill. 62. Hope of Highcliffe Lodge, Highcliffe.* 228. Addington Workshops Band—Christchurch. 63. Hope of Leeston Lodge, Leeston.* 229. Sydenham and Suburban Co-operative Money Club 64. Hope of Springfield Lodge, Springfield.* —Sydenham. 65. Clearbrook Lodge, Waterton.* 235. Blue Ribbon Gospel Army—Christohurch. * Ceased to exist, but registry not cancelled as at 31st December, 1886.

APPENDIX X. Eegistbked Tkade-Unions as at the 31st December, 1886. The Christchurch Operative Bootmakers' Society. The Dunedin Operative Bootmakers' Union. The New Zealand Branch of the Stewards' and Cooks' Union of Australasia. The Federated Seamen's Union of New Zealand. The Wellington Operative Bootmakers' Society. The Auckland Operative Bootmakers' Society.

APPENDIX XI. List of the Public Valuees appointed under the Friendly Societies Act, with their Addresses. Peter Black, Esq., Dunedin. George Leslie, Esq., Dunedin. Alfred G. Wiggins, Esq., Wellington. Charles S. Wright, Esq., Auckland, , ■ .

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APPENDIX XII. SUMMARY OF VALUATIONS COMPLETED DURING THE YEAR 1886.—TABLE A.

Name of Society ana Branch. Place of Establishment. TO .,-H H Pa fl a O O - o I! IP in CO 'o p Is OS <1 > = .2 3 &'S 2 <i o all BS 3 lift "§■3 3'3 till cc.g a JIaschesteh Unity Independent Obdeb of Odd Fellows. Auckland District — Fountain of Friendship Lodge Good Intent „ Parnell Charles Bruce „ Waikato „ Duke of Cambridge j, Gisborne „ Devonport „ ■ National „ Howick „ Ponsonby „ Whangarei „ Franklin „ District Funeral Fund Auckland .. Parnell Thames Cambridge Gisborne .. Devonport Coromandel Iiowick Ponsonby .. Whangarei Otahuhu .. 1844 1850 1859 1865 1866 1867 1874 1875 1876 1876 1879 1881 1881 1881. Dec. 31 351 251 91 66 161 18 16 14 47 20 32 28 £ 15,439 10,010 3,778 2,752 0,654 734 1,355 657 612 1,755 735 1,102 1,002 13,081 £ 7,9S0 5,471 2,382 1,810 4,010 467 903 457 401 1,324 587 927 752 5,4-28 £ 11,108 1,914 1,248 1,452 2,518 325 593 182 200 216 61 53 53 3,573 £ 3,649 oio 58 141 £ 2,625 148 126 £ 10-40" 7-73 3-22 4-41 £ 10-46 d 1-63 0-78 37-15 35-31 31-91 36-70 36-59 30-55 31-19 31-19 33-64 27-11 26-90 24-34 25.75 & 1-44^ 1-34 1-58 1-75 1-59 1-53 1-73 1-71 1-76 1-62 1-67 1-62 1-52 0-30 £ 31-65 C 7-63 13-71 2200 15-04 18-10 18-53 11-37 14-29 4-GO 3-05 1-89 3-17 £ 5-50 4-95 4-97 5-28 5-24 3-39 3-92 Nil 1-45 2-12 Nil £ 18 11 215 87 122 197 4.0S0 1-12 0-79 4-57 4-35 3-81 7-04 3-62 7-12 Total of District .. 1,127 59,666 32,899 23,496 3,271 .. Haioke's Bay District — Napier Lodge Meanee „ Abbotsford „ Clive Hastings „ Victoria „ Tavistock „ Woodville „ District Napier Taradale .. Waipawa .. West Glive Hastings .. Porangahau Waipukurau Woodville .. 1856 1871 1873 1876 1878 1878 1879 1880 1884. Dec. 31 125 31 163 86 23 33 28 1 4,881 1,186 6,173 1,290 3,132 846 1,213 1,016 79 3,175 814 4,368 1,017 2,487 041 935 868 19 2,761 248 1,727 354 402 230 174 369 78 1,055 81 124 78 243 8-44 2-31 4-00 048 2-83 34-05 33-13 32-22 31-17 30-44 30-35 31-88 3050 1-58 1-61 1-64 1-72 1-73 1-67 1-70 1-67 22-09 8-00 10-59 10-11 4-67 1000 5-27 6-04 5-43 G-00 2-91 1-33 1-49 2-01 016 3-42" Nil 25 1-09 104 3-15 21 18 o'-75 Total of District 525 j 19,816 14,324 6,143 651 Wanganui District — Wanganui Lodge i I Wanganui .. 1858 96 4,485 1,433 4,067 1,015 10-57 36-64 097 42-36 Nelson District — Nelson Lodge Travellers' Rest „ Howard „ Nelson Richmond Nelson 1844 1847 1847 1885. Dec. 31 245 114 217 8,657 3,460 7,328 3,931 1,859 3,290 3,198 1,077' 4,545 513 1,528 524 2-36 1 6-24K 4-60 37-91 32-44 36-26 1-08 1-52 1-52 13-05 0-45 20-94 6-39 4-48 6-87 -11-01" -8-70 - 2-33

29

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Mansion of Peace „ General Cameron „ Evening Star „ District Funeral Fund Wakefield .. Brightwater Waimea West 1859 1860 1881 137 66 14 3,751 2,006 338 5,603 2,602 1,217 293 4,373 1,456 544 49 164 307 "i 245 2-24 0-29 3-71 30-18 32-74 25-43 1-68 1-64 1-62 10-62 824 3-50 0-21 6-77 6-98 l-82i l - 2-28 -10-13 k 1,066 1-34 Total of District ! I 793 31,143 17,571 11,033 2,539 Ashley District — Rangiora Lodge Nil Desperandum „ Leithfield Oust Woodend Oxford Ohoka Amberley „ Sefton n Waikari „ Rangiora .. East Oxford Leithfield .. Oust Woodend .. West Oxford Ohoka Amberley .. Sef ton Waikari 1860 1868 1873 1874 1874 1876 1876 1870 1878 1880 1882. Dec. 31 142 52 24 23 23 31 61 27 36 5,341 2,267 926 939 975 1,229 1,376 2,336 993 1,378 4,210 1,542 752 681 749 952 1,111 1,920 828 1,184 2,358 830 371 293 244 242 210 282 45 85 1,227 105 197 35 18 35 55 134 120 109 8-64 2-02 8-21 1-52 0-78 1-13 1-53 2-20 4-44 303 32-15 30-56 27-75 31-48 33-74 3000 28-05 28-15 25-93 2822 1-82 1-77 1-83 1-79 2-04 1-81 1-78 1-82 1-73 1-90 16-61 15-96 15-46 12-74 10-61 7-81 5-83 4-62 1-67 2-36 4-00 4-50 m 4-27 2-51 m - - 0-25 3-35 Nil. - Total of District I 455 17,760 13,929 4,960 1,129 •• " Lyttelton District — City of Norwich Lodge .. Good Intent „ Timaru „ Heart of Friendship „ Hand of Friendship „ Hand and Heart „ Perseverance „ i Lytteltou .. Akaroa Timaru Waimate .. Okain's Bay Pigeon Bay Barry's Bay 1S50 1859 1865 1871 1875 1876 1881 1885. Dec. 31 212 80 186 31 25 28 16 9,147 3,393 7,728 1,304 1,055 1,156 062 G,327 2,564 5,764 1,123 785 884 447 4,216 1,668 1,714 536 426 421 156 1,396 829 295 156 149 250 6-58 10-36 9-52 6-24 5-32 1-34 31-94 32-00 31-83 31-03 32-86 31-07 29-50 1-86 1-97 1-85 2-24 1-93 1-93 2-02 19-89 20-72 9-22 17-29 17-04 15-04 9-75 4-49 1-74 0-74 4-28 4-02 3-17" +2-92 + 3-98 + 0-27 + 2-21 -6-82 -0-48 59 3-69 Total of District 578 24,505 17,894 9,127 2,516 •• •• Otago District — Hand and Heart Lodge .. Dunedin „ Dalton „ Prince of Wales „ Albion „ ... ■ Oamaru „ Tuapeka Pioneer „ Waitahuna „ Prince Alfred „ Waipori „ Bluespur „ Naseby „ Dunedin .. Balelutha .. Port Chalmers Oamaru Lawrence .. Waitahuna Waikouaiti Waipori Bluespur .. Naseby 1848 18C2 1863 1864 1864 1864 1865 1866 1866 1867 1867 18684 1884. Dec. 31 308 152 48 69 82 64 91 50 44 24 67 30 17,262 7,297 2,293 3,372 3,868 3,007 4,500 2,722 2,163 1,292 3,199 1,649 8,833 3,632 1,083 1,555 1,963 1.524 2,067 999 949 483 1,545 858 9,953 5,052 860 1,592 1,483 1,775 1,329 1,317 1,330 747 777 392 1,524 1,387 232 -350 225 422 4-14 9-12 3*62 7-29 3-26 5-15 30-31 37-08 37-40 38-58 36-79 37-89 39-10 4500 38-75 44-50 37-78 35-03 1-53 1-55 1-47 1-48 1-53 1-54 1-51 1-45 1-43 1-45 1-49 1-49 27-05 33-24 17-92 23-07 18-09 27-73 14-60 26-34 30-23 31-12 11-60 10-89 6-02 8-28 5-37 7-22 7-20 682 7-63 5-67 4-87 5-47 7'55 m - 0-12 - 2-26 - 7-24 - 7-34 -12-04 - 5-31 -15-79 -10-03 - 5-64 -10-76 -14-09 - 4-49 1,104 406 12-13 8-12 116 2-64 2-58 13-09 11-08 62 877 399 & £362, the average deficiency per member in the District Funeral Fund, inust be deducted from the values in this columi b The average premium income shown for each lodge is exclusive of the Cs. paid to the District Funeral Fund. c The average value of benefit funds shown for each lodge is exclusive of the average value of the District Funeral Fund. d The average deficiency shown for each lodge must be increased by £302, in order to find the total average deficiency. e Average for four years only. f Imperfect information. S The average deficiency shown in this column for each lodge must be increased by .£1-34, in order to find the total averagi h Result of valuation by Mr. Watson in 1881, including liability on account of funeral benefits, the District Funeral Fund l i £1'34, the average deficiency per member in the District Funeral Fund, must be deducted from the values in this columr i Average for four years only. k Not previously valued. 1 The District Funeral Fund is recently established. n Since dissolved. " o Information not given. p Average for three years only. « lloopened in 1884. :, in order to find the net average surplus. i deficiency. lot having been then established. t, in order to find the net average surplus, m Imperfect information.

H.-3

30

APPENDIX XII.—TABLE A-continued.

Name of Society ana Branch. Place of Establishment. CO ■si ll *2 Si P O Q O m • a An IE o r 111 feoj < 5 Us §§o3 Ills _ | Manchestee Unity Independent Obdep. op Odd Fellows — continued. Gt-ago District —continued. Alexandra „ Roxburgh „ Tapanui „ Lake Wakatipu „ Pahnerston „ Cromwell „ Mount Wendon „ Band of Friendship „ On tram „ Mosgiol „ Caversham „ Valley „ Port Mohneux Ptoxburgh .. Tapanui Queenstovv'n Palmersteu Cromwell Waikaia Kakanui Outram Mosgiel Caversham North-east Valley .. 1869 1869 1869 1869 1870 1870 1871 1872 1875 1879 1881 1883 29 43 73 50 24 45 71 13 46 72 34 1,357 2,182 3,156 2,253 1,084 2,227 3,405 637 1,996 2,912 1,367 1,302 679 979 1,681 1,079 5G3 1.027 1.607 303 1,150 1,983 '932 951 625 ! 690 I 534 | 1,125 370 1,186 ; 1,311 362 668 474 170 | 113 28 S, 53 513 941 54 151 14 487 £ ■■ I ■• •• I .. 1-83 11-93 12-89 1-08 6-29 0-31 6-86 36-38 41-14 32-06 3410 34-71 39-98 37-21 39-15 32-35 28-51 28-12 27-18 1-49 1-56 1-58 1-59 1-47 1-52 1-47 1-53 1-51 1-61 1-58 1-05 21-55 1005 7-32 22-50 15-42 26-36 18-46 27-85 14-52 6-58 5-00 3-42 6-67 .6-95 801 6-40 4-52 8-02 6-03 5-83 4-69 4-09 a 2-05= 0-77° - 6-56 -12-98 -12-14 - 1-73 - 8-53 -10-66 -10-80 + 0-85 -10-37 b .. 178 455 265 238 2'is j ■ • I 3-87 G-32 7-79 7-21 •• ! Total of District i I 1,628 76,567 j 3S,425 34,235 3,907 Tnvercargill District — Shamrock, Kose, sjid Thistle Lodge .. St. George „ Winton United Gore „ Lumsden „ 1 Invercargill 1860 1808 1874 1878 1882 1883. Dec. 31 180 155 62 2-5 48 8,450 6,990 2.662 1,009 1,894 6-36 ' 29-75 16-54 695 6-84 2-98 5-74 6-15 Nil 1-30 4-55« 4,239 3,752 1,635 679 1.414 5,355 2,564 431 171 143 i M44 ! 36-90 ! 35-20 32-40 j 28-90 I 27-30 1-51 1-51 1-60 1-58 1-71 Winton Gore Lumsden I 674 596 159 337 ■• I •• 9-61 6-36 7-02 Total of District 470 21,005 11,719 8,664 622 1 I 1 1 , I 1 •■ ■• • ■ Independent Obdeb of Odd Fellows. Grand Lodge of New Zealand — Pioneer Lodge Leith Alfred Star of Canterbury „ Alexandrovna „ Unity Victoria „ Linden „ Southern Cross „ Pioneer of Southland „ Star of Auckland „ Washington „ Prebbleton „ Dunedin Oamaru Timaru Ternuka South Dunedin Geraldine .. Kaikorai Wellington Invercargill Auckland Sydenham.. Prebbleton 1862 1862 1868 1869 1874 1875 1875 1875 1877 1878 1878 1879 1881 1832. Dec. 31 8,3 54 50 31 40 20 j 68 99 20 18 2,770 1,644 1,500 993 1,240 712 625 950 2,379 1,895 2,872 626 517 1,783 1,160 1,155 681 1,005 4S9 433 683 2,169 1,733 2,614 540 476 1,136 ; 1,018 292 | 434 I 362 ! 29 i 31 137 I 427 254 211 107 81 149 534 122 127 217 92' 'ai "53 194 161 130 175 9-88 3-94 3-17 j ! 1-06 I 8-43 8-05 419 I ; 38-40 32-40 34-50 38-00 35-SO I 32-00 35-70 35-30 32-00 30-20 32-20 26-20 31-70 I : I 1-37 1-33 1-53 1-42 1-C1 1-48 1-38 1-38 1-02 1-53 1-66 1-76 1-03 13-36 18-84 5-85 14-00 9-05 1-26 1-55 4-42 5-21 3-74 2-13 8-35 1-72 Ni 4-15 Nil 2-65 1-35 1-66 1-47 Nil 47 0-47 4-05 d "io 0-56 I Nil

31

H.—3

Alrna „ Wallace „ Ridgley Grand Lodge Funeral Fund Vv'yndham.. Riverton .. Chris tchurch 1882 1882 1882 15 20 22 384 550 683 6,343 369 537 524 5,055 13 7 17 2,746 4 "6 142 0-27 0*30 6-45 26-20 29-80 35-40 1-39 1-59 1-52 0-46 1-27 035 0-77 4-05 1,458 2-15 7-70 Total of Order .. G78 26,683 21,406 7,318 2,041* Ancient Obdeb of Fobestebs. Auckland District — Court City of Auckland Pride of Pamell „ Zeiilandia „ Pride of Onehunga „ Pride of the North .. „ Eobin Hood .. „ Northern Wairoa „ Eureka Pride of Newmarket .. „ Nil Desperandum „ Royal Oak „ Star of the South Auckland .. Thames Auckland .. Onehunga.. Graham sto wn Panmure .. Dargaville.. Auckland .. Newmarket Newton Tauranga .. Otahuhu .. 1863 1864 1873 1875 1875 1876 1878 1879 1879 1880 1880 1881 1882. Dec. 31 312 134 83 94 46 36 45 98 i 46 | 45 50 14 i 14,610 6,237 3,768 3,956 1,989 1,509 1,876 | 4,112 | 1,909 1,797 i 1,952 550 ; 7.8S0 I 3,516 2,536 2,235 1.242 1,079 1,294 2,685 1,099 1,163 1,283 386 4,047 2,6S6 835 388 354 230 304 299 165 128 140 58 •■ 2,683 35 397 1,333 393 200 278 1,128 645 506 529 106 8-60 0-26 4-78 14-18 8-54 5-56 6-18 11-51 14-02 11-24 10-58 7-57 36-00 38-21 33-39 30-88 33-71 29-83 31-73 28-58 29-71 29-93 28-98 26-71 1-56 1-67 1-83 1-38 1-G5 1-73 1-72 1-58 1-40 1-49 1-47 1-55 12-97 20-04 10-06 4-13 7-70 6-39 6-76 3-05 3-40 2-84 2-80 4-14 4-62 5-76 3-89 113 4-67 2-52 e l-67 f 2-39 f, 1-103 Nil Nil Total of District 1,003 i j 44,265 26,398 9,6341' 8,233 I 1 • •■ I Haivke's Bay District — Court Sir Charles Napier „ Lord Clyde „ Captain Cook „ Sir Henry Havelock .. Eobin Hood „ Ruahine „ Heretaunga District Funeral Fund Napier Wairoa Napier Havelock .. Port Ahuriri Waipukurau Hastings .. 1872 1873 1875 1875 1878 1879 1882 1883. Dec. 31 167 19 125 56 ! 31 ! 39 | 33 I I 4,837 575 3,593 1,522 929 1,099 913 3,761 3,211 341 2,529 1,070 653 802 683 1,567 1,230 157 627 368 174 157 72 184 396 77 437 84 102 140 158 2,010 2-3G 1 4-05 3-50 1-50 3-29 3-59 4-79 4-38 32-11 3666 30-28 30-18 34-35 30-48 30-51 l 1-37 1-31 1-62 1-53 1-51 1-63 1-63 7-37 8-26 5-02 6-57 5-61 4-03 2-18 0-39 6-12 4-81 3-72 3-36 2-16 1-74 Nil •• • ■ - Total of District 470 17,229 10,856 2,969 3,404 •• •• •• •• TaranaM District — ■ Court Taranaki „ Waireka „ Patea „ Inglewood Forest „ Raleigh Egmont New Plymouth Patea Inglewood.. Waitara Hawera 1864 1866 18G7 1876 1883 1884 1885. Dee. 31 69 124 44 54 39 35 3,598 5,221 1,998 2,408 1,655 1,389 1,414 2,781 979 1,259 924 1,057 964 1,293 ' 180 253 43 67 1,220 1,147 839 896 688 265 17-68 9-25 19-07 16-59 17-64 7-57 i I 36-39 31-29 29-16 29-15 25-56 27-55 I I 1-32 1-33 1-30 1-37 1-33 1-73 I i 13-97 10-43 ! 409 I 4-69 110 1-91 4-75 5-72 5-45 Nil -11-14 -11-75 -12-23 - 14-60 b . Total of District 305 16,269 8,414 2,800!! 5,055 Nelson District — Court Robin Hood Perseverance Nelson Motueka .. 1862 1863 212 44 10,972 2,217 4,410 933 3,225 155 3,337 1,129 15-74 25-66 34-36 33-52 1-30 1-30 15-22 3-52 6-01 4-51 -14-77 -16-42 a Average for four years. b Not previously valued. c Bate for one year only. d Information not eiven e Information imperfect. t For three years only. K For two years only. uminimtumnojgHm h Including value of tbe District Funeral Fund. i MSB, the average deficiency per member in the District Funeral Fund, must be added to the figures in this column relating to the respective courts, in order to find the total average deficiency in each court.

H.—3

32

APPENDIX XII.—TABLE A—continued.

Name of Society and Branch. Place of Establishment. a 4j cd as il o p 1 p ° Hi m a CD CD < 11 > C.2 3 111 m o 111 all 3 o o a nil! S dog a S^ a co.S s Nelson District —continued. Court Pride of the Forest .. „ Concord Unity „ Charleston .. „ Sherwood Forest „ Aorere „ Koyal Oak .. „ Inangahua Wakapuaka Greymouth Havelock .. Chaiioston Stoke Collingwood Westport .. Beefton 1804 1867 1871 1871 1872 1873 1875 1878 £ 32 1,074 85 3,879 42 i 2,113 27 ! 1,432 38 i 1,696 43 : 2,083 27 : 1,458 19 , 917 £ 660 1,729 885 663 1,097 931 634 473 646 455 411 391 488 682 315 108 £ £ 368 1,695 817 378 111 470 509 336 £ £ 11-50 19-94 19-45 14-00 2-92 10-93 18-85 17-68 35-31 36-38 32-43 37-92 32-00 31-83 37-44 31-05 1-28 1-30 1-30 1-53 1-73 1-30 1-51 1-49 £ 20-19 5-35 9-80 14-48 12-84 15-80 11-67 5-68 £ 4-44 5-23 4-35 3-99 5-03 2-26 5-34 1-61 £ -14-12 - 17-47 - 20-55 -16-19 -16-98 -19-80 -21-48 -21-06 Total of District 569 28,441 12,415 6,870* 9,150 •• ■■ Canterbury United District — Court Star of Canterbury ., „ Queen of the Isles „ Pride of Courtenay „ Star of Ashburton e Belle of the Isle e „ Thistle of the Forest .. „ Woodford „ Pride of Eichmond .. „ Papanui District Funeral Fund Ghristcl lurch Lyttelton .. Courtenay.. Ashburton Iiittle Akaloa Sydenham.. Kaiapoi Richmond.. Papanui 1852 1859 1870 1878 1879 1879 1880 1881 1881 1882. Dec. 31 431 82 38 ! 24 6 i 66 74 06 1 [ 13,941 2,863 1,155 '991 i 230 2,022 2,188 I 1,987 I 542 7,583 7,579 1,738 850 581 107 1,521 1,687 1,541 330 4,049 3,824 1,038 177 23 32 209 108 70 4 1,492 2,538 87 128 387 31 292 393 370 208 2,042 I " 5-89 b 1-06 3-37 16-12 5-17 4-43 5-31 5-61 14-86 2-55 37-50 41-83 29-00 31-54 28-13 29-18 27-78 28-76 28-93 1-45 1-31 1-45 1-63 1-30 1-32 1-37 1-38 0-30 8-87 d 12-66 4-65 096 5-33 3-17 1-46 1-15 0-29 1-86 601 7-95 Nil | " I " ! " .. 5-24 j Total of District 801 33,502 i 33,502 20,043 6,983 6,476 •■ United Otago District — Court Pride of Dunedin „ Pride of the Lake „ Enterprise .. „ Robin Hood .. „ Pride of the Leith Bruce „ Star of the Dunstan .. „ Royal Oak of Kawarau e „ Pride of Oamaru .. „ Star of Tuapeka „ Pride of Alexandra .. „ Havelock .. .. Hope 6 „ Roxburgh „ Star of the South St. Andrews .. Dunedin .. Queenstown Dunedin .. Port Chalmers Dunedin .. Milton Clyde Bannockbum Oam am Lawrence .. Alexandra .. Waitahuna Herbert Roxburgh .. Invercargill Caversharn 1862 1863 1863 1864 1804 1865 1806 1867 1863 1808 1809 1809 1870 1873 1874 1875 // 206 36 136 110 119 73 32 22 52 80 31 41 21 59 126 85 7,240 1,095 4,306 3,627 3,036 2,368 1.023 742 1,482 2,616 978 1,261 684 1,712 4,028 2,421 3,607 779 2,703 1,996 2,350 1,322 627 446 998 1,589 789 834 392 1.408 1,812 1,790 4,186 484 1,567 590 659 290 201 150 115 491 65 246 294 140 682 311 613 168 36 1,041 027 750 135 140 369 536 124 181 2-98 f 4-67 h 0-26 9-46 5-27 10-36 4-22 636 7-10 6-70 4-00 4-41 41-56 33-97 36-64 38-56 34-92 3719 36-84 41-54 30-10 3716 35-52 34-97 38-66 33-43 34-79 31-64 1-17 1-55 1-47 1-39 1-43 1-38 1-48 1-61 1-33 1-50 1-84 1-50 1-44 1-71 1-12 1-46 20-32 13-44 11-52 5-36 5-54 3-97 8-16 709 2-21 614 210 000 1400 2-47 5-41 306 9-24 i 8-52 2-78 8-89 8-16 5-44 4-93 2-48 4-42 3-97 6-14 4-88 Nil 4-09 5-56 2 98 1,534 320 o'-io' 1-66 12-17 3-76

33

H.—3

5—H. 3,

„ Excelsior .. .. .. District Funeral Fund Momington 1877 725 11,324 3,914 1,916 5,494 0-38 4-38 30-23 i-59 ; 4-27 1-53 0-45 Total of District 1,255 51,268 28,080 12,570 jlO.618 Court Foresters' Pride Waiinate .. 1875 1885 Dec. 31 64 2,500 1,137 180 «. 1,183 18-48 30-93 1-08 2-81 4-32 Ancient Ordek of Shepherds. Sanctuary Star of Canterbury Christehurch 1879 1884. Dec. 31 32 , 366 191 67 108 3-38 3750 0-41 209 1-09 United Ancient Order op Druids. Lyttelton Hearts of Oak Lodge Otago „ Star of New Zealand Enterprise „ Anchor „ 1883. Dec. 31 I I : I Lyttelton Dunedin .. Hutt South Dunedin Woolston 1880 1880 1880 1880 1880 102 83 79 117 72 I 3,072 2,298 2,135 3,383 2,086 1,877 1,595 1,479 2,173 1,313 433 341 252 287 284 762 362 404 923 489 7-47 4-36 5-11 7-89 6-79 34-16 30-50 28-54 32-83 32-92 1-44 1-43 1-40 1-42 1-40 4-24 4-11 319 2-45 3-94 5-24 3-33 1-453 3-06 1-46 Independent Ordek of Eechaeites. Neiv Zealand Central District — Hope of Wellington Tent Hope of Napier „ Bon Accord „ Excelsior „ Perseverance „ Haste to the Eeseuo „ Sir Wilfrid Lawson Bud of Promise „ Excelsior „ Unity Hope of Dunedin Good Samaritan „ Pride of Christcharch „ Murihiku „ Scandia's Hope „ Hope of Ormondville „ Hope of Woodville „ Ray of Hope 0 „ Ocean Pride 0 „ Masterton „ Hope of Feilding 0 „ Southern Cross 0 District Funeral Fund 1882. Dec. 31 I ! Wellington Napier Blenheim .. Waipukurau Wellington Wellington Sandon Nelson Wellington New Plymouth Dunedin Timaru Christchurch Invercargill Norsewood Ormondville Woodville Kaikoura Shag Point Masterton Feilding Palmerston North .. I860 1870 1871 1871 1872 1872 1874 1874 1875 1875 1876 1876 1877 1877 1877 1878 1878 1879 1880 1881 1882 1882 116 11 25 27 40 7 17 53 23 33 55 32 40 45 13 25 19 9 11 35 13 11 3,922 394 883 885 1,250 125 560 1,689 809 1,094 1,828 1,076 1,268 1,589 499 818 640 301 333 1,054 378 364 5,298 2,380 221 519 538 747 120 305 1,018 477 731 1,114 593 853 1,123 253 542 384 173 230 759 264 266 1,632 1,727 237 397 352 281 90 111 206 183 85 314 233 147 413 59 49 51 32 17 ! 33 I 5 3 1,028 185 64 33 5 '.85 222 144 465 149 278 400 250 268 53 187 227 205 96 86 262 109 95 ; 2,638 1-59* 5-82 m 1-32': O-l<Jk 12-14'n ■■ •• ! 555 8-47 8-77 6-48 8-42 7-27 7-81 6-70 1-18 14-38 9-08 10-79 10-67 7-82 7-49 8-38 8-64 4-00 26-52 36-14 25-42 31-80 30-35 27-50 32-21 30-41 35-50 36-38 35-19 33-09 29-78 35-74 39-04 31-78 33-24 32-94 28-86 28-73 27-81 32-68 1-44 1-38 1-33 1-35 1-25 0-97" 1-21 1-37 1-54 1-54 1-42 1-16 1-45 1-42 1-57 1-64 1-48 1-45 1-48 1-55 1-46 1-85 14-89' 21-55 15-88 13-04 7-02 1286 6-53 3-89 7-91 2-58 5-71 7-28 3-67 9-18 4-54 1-96 2-68 3-56 1-55 0-94 0-38 0-27 1-56 4-72 Nil 2-68 0-79 3-56 1-09 3-63 2-27 2-28 3-17 1-14 0-26 Nil 5-56 Nil 7-19 • • Total of Order 6,053 5,762 660 27,057 15,242 a Including value of the District Funeral Funa. b The average deficiency in each court must be increased by £2-55, in order to find the total average deficiency 0 Ihe average premium income shown lor each court is exclusive of the 6s. paid to the District Funeral Fund. <1 The average value of benefit luiids shown lor each court is exclusive, of the average value of the District Funeral Funa. e Since dissolved 1 This surplus is converted into a deficiency by the deduction of M'38, the average deficiency in the District Funeral Fund i For three years only. The Secretary of the lodge has since explained that the amount of interest was understated in the return to the valuer k If £4, the average deficiency per member in the District Funeral Fund, be deducted from the surplus, a net deficiency will result 1 The average value of benefit funds shown for each tent is exclusive of the average value of the District Funeral Fund => £1 must be deducted from these values, in order to find the net average surplus. a Half benefits. o Since dissolved.

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34

APPENDIX Xll.— continued. SUMMAEY OF VALUATIONS COMPLETED DUEING THE YEAE 1886.—TABLE B.

Causes assigned by Valuer for Bur-plus. A,—Favourable sickness experience. B. —Profits arising from secessions. C.—Favourable position at commencement of quinquennium. p, Higher average rate of interest on investments than that assumed by Valuer. Causes assigned by Valuer for Deficiency, E. —Inadequate rates of contribution. F.—lnadequate rates of contribution from original members. G-.—Misapplication of benefit funds. H.—Unfavourable position at commencement of quinquennium. J.—Negligence in regard to investment of funds. X.—Disproportionate liability to District Funeral Fund under the " Equal Levy " system. L. —Violation of rules. M. —Unfavourable sickness experience.

Batio to Liabilities, per £- , of Name of Society and Branch. Present Value oi Future Contributions to Beuciifc Funds. Causes to which Valuer attributes Surplus or Deficiency. Accumulated Benefit Funds. Total Assets. Surplus. Deficiency. M.U. Independent Obdeb op Odd Fellows. Auckland District — Fountain of Friendship Lodge .. Good Intent „ Parnell „ Charles Bruce „ Waikato „ Duke of Cambridge „ Gisborne „ Devonport „ National „ Howick „ Ponsonby „ Whangarei „ Franklin „ District Funeral Fund .. s. d. 10 4 10 11 12 7 13 2 12 1 12 9 13 4 13 11 13 1 15 1 16 0 16 10 15 0 8 4 s. d. 14 5 3 10 6 7 10 7 7 7 8 10 8 9 5 7 G 7 2 6 1 8 1 0 1 1 5 5 s. d. 24 9 14 9 19 2 23 9 19 8 21 7 22 1 19 6 19 8 17 7 17 8 17 10 16 1 13 9 s. d. 4 9 3"g 1 7 2 1 s. d. 5"s 0 10 o"4 E, SI. E. ■ A, B, D. E, G, M. t t E, G, J. E, G, J. E, J. E, G, J. E. E. E. 0 6 0 4 2 5 2 4 2 2 3 11 0 3} Hcnvlce's Bay District — Napier Lodge Meaneo „ Abbotsford „ Clive „ Hastings „ Victoria „ Tavistock „ Woodville „ 13 0 13 9 14 2 15 9 15 11 15 2 15 5 17 1 11 4 4 2 5 7 5 G 2 7 5 5 2 10 3 4 24 4 17 11 19 9 21 3 18 G 20 7 18 3 20 5 4 4 1 3 2"l 0 3 1 6 B, C. H. G, J. A. F, J, L. C. G, J. A. o"7 i"g o"5 Wanganui District—' Wanganui Lodge 0 4 IS 2 24 6 4 6 § Nelson District — Nelson Lodge Travellers' Rest Howard „ Mansion of Peace „ General Cameron „ Evening Star „ District Funeral Fund 9 1 10 9 9 0 13 11 12 2 17 4 15 7 7 5 6 3 12 5 7 9 5 5 2 11 0 7 16 6 17 0 21 5 21 8 17 7 20 3 16 2 l"o 1 8 3 6 3 0 2 5 E. E, J. C. C, D. H. 0 3 s'io E. Ashley District — Hangiora Lodge Nil Desperandum Leithfield Oust „ Woodend „ Oxford Ohoka „ Ambei ley „ Sefton|] Waikari „ 15 9 13 7 16 3 14 6 15 4 15 G 16 2 1G 5 10 8 17 2 8 10 7 4 8 0 6 3 5 0 3 11 3 1 2 5 0 11 1 3 24 7 20 11 24 3 20 9 20 4 19 5 19 3 IS 10 17 7 18 5 4 7 0 11 4 3 0 9 0 4 0 7 0 9 1 2 2 5 1 7 A, B. B. A. A, B. G. tt G, J.ft J, M. tt G. tt tt • The valuer's were unable to account 1c property. t If share of District Fund deficiency wo defective. I In respect of thoso societies the assci surplus or deficiency shown in connection v Fund, as an addition to tho surplus or as a t Fund, as a set-off against the surplus or as a § Tho valuer was unable to account for t .n 16CG rnado a grant of land to tho lodge. '1 !| Since dissolved. ** Cause of deficiency unassignable, owii H Another cause is, "Reserve deemed no igainst possible adverse fluctuations in tho or the surplus, it appears to bo 3re charged against tho lodge, tho o chicily owing i o surplus would to a very great increase in value of lodge I disappear. Management lias been very ts and liabilities of -whose Distr: rrith this fund must be assigned set-off against tho deficiency of a in addition to the deficiency of cd the surplus. Tho secretary has s I'he estiniatod value of this land ; dot Funeral Ft I to eacli lodge, :ach lodge, and, aeh lodge, since explained and tho buiidin md are separately given a share of tha , in the caso of a surplus in the District in the ease of a deficiency in the District that tho Superintendent oi the Province iga on it is £3,680. ng to imperfect information. scessary in tho interests of safety i experience consequent on ths en y to be added ti mall numbor of o the liabilities of tho lod^o to provide members at risk."

35

H.—3

APPENDIX XII.—TABLE B— continued.

Name of Society and Branch. Present Valuo of Future Contributions to Benefit Funds. Eatio to L. labilities, per £1, of Total Assets. Surplus. Deficiency. Causes to which Valuer attributes Surplus or Deficiency. Accumulated Benefit Funds. M.U. Independent Obder of Odd Fellows— continued, hyttellon District — City of Norwich Lodge Good Intent „ Timaru „ Heart of Friendship „ Hand of Friendship „ Hand and Heart „ Perseverance „ S. (1. 13 10 15 2 14 11 16 6 14 11 15 4 13 6 s. d. 9 3 9 9 4 5 7 10 8 1 7 3 4 9 s. a. 2o 1 24 11 19 4 24 4 23 0 22 7 18 3 s, d. 3 1 4 11 4 4 3 0 2 7 s. d. o"s B, O. B, C. J. B, 0. A. B. G. i"o Otago District — Hand and Heart Lodge Duncdin „ Dalton „ Prince of Wales „ Albion. „ Oamaru „ Tuapeka Pioneer „ Waitahuna „ Prince Alfred „ Waipori „ Bluespur „ Naseby Alexandra „ Roxburgh „ Tapaniii „ Lake Wakatipu „ Palmcrston „ Cromwell „ Mount Wcnclon „ Band of Friendship „ Outram „ MoEgiel „ Caversham „ Valley 10 3 9 11 9 5 9 3 10 2 9 11 9 2 7 4 8 9 7 G 9 8 10 5 10 0 9 0 10 8 9 7 10 5 9 3 9 5 9 G 11 6 13 7 13 8 14 7 11 0 13 11 7 G 9 5 7 8 11 7 5 11 9 8 12 4 11 7 4 10 4 9 9 3 G 4 10 0 6 10 10 8 7 0 11 4 G 8 3 4 2 6 1 9 21 9 23 10 16 11 18 8 3 7 10 21 6 15 1 17 0 21 1 19 1 14 6 15 2 19 3 15 4 14 1 19 7 17 3 19 11 17 2 20 10 18 2 IG 11 16 2 16 4 1 9 3 10 i"o 1 1 s"i 1 4 2 2 ill 3 0 0 11 5 G 4 10 0 9 4 8 5 11 0 5 2 9 0 1 2 10 A, B, D. B, D. E, H. P, H. H. A, B, D. P, II. P, H. A, B, D. II. E, M. P.* P, K. I.', H. P, H, M. P, G. P, G. 0 10 1 10 3 1 3 10 3 8 J?,H. O, D. P, H. E, K. E, J, K. E, K. Tnvercargill District — Shamrock, Rose, and Thistle Lodge St. George „ Winton „ United Goro „ Lumsden „ 10 0 10 9 12 3 13 5 14 11 12 8 7 4 3 3 3 5 1 G 22 8 18 1 15 6 IG 10 16 5 2 8 1 11 4 6 3 2 3 7 B, C, D. E. E, G, L. E, K. B,K. Independent Obdeb oe Odd Fellows. Grand Lodge of Kcto Zealand — Pioneer Lodge Leitli Alfred ■ „ Star of Canterbury „ Alexaiidrovna Unity „ Victoria „ Linden „ Southern Cross „ Pioneer of Southland Star of Auckland „ Washington „ Prcbbleton „ Alma „ Wallace Eidgiey Grand Lodge Funeral Fund 12 11 14 1 15 5 13 9 IG 3 13 9 13 10 14 4 18 3 18 4 18 2 17 3 18 5 19 3 19 6 15 4 IG 0 8 2 12 5 3 11 8 9 5 10 0 10 1 0 2 11 3 7 2 8 1 6 5 4 1 2 1 0 0 3 0 6 8 8 21 1 26 G 19 4 22 6 22 1 14 7 14 10 17 3 21 10 21 0 19 8 22 7 19 7 20 3 19 9 15 10 2-1 8 1 1 6 6 2 6 2 1 0 8 5 5 5 2 2 9 B.f A, B, G. P. G. A. A, B. G. G.t P, J. A, B. A. 3. § 1 10 1 0 0"4 2 7 | o"5 0 3 0 3 4 2 4 *8 I! B, D. Ancient Obdeb op Foresters. Auckland District — Court City of Auckland „ Pride of Parnell .. „ Zealandia „ Pride of Onehunga „ Pride of the North „ Robin Hood „ Northern Wairoa „ Eureka .. „ Pride of Newmarket „ Nil Desperandum „ Royal Oak „ Star of the South 10 9 11 3 13 6 11 4 12 G 14 4 13 9 13 1 11 6 12 11 13 2 14 1 5 7 8 8 4 5 1 11 3 7 3 0 3 3 1 S 1 9 1 S 1 5 2 1 16 4 19 11 17 11 13 3 16 1 17 4 17 0 14 T 6 13 - 3 14 I 4 14" 7 16 2 3 8 0 1 2 1 6 9 3 11 2 S 3 0 5 G 6 -9 5 8 5 5 3 10 E. E.** B, 3. E. E. E. E, J. E, 3. E, J. E. E, J. E. * Another cause is, " The inequitable dii f Another cause is, " Transfer of a certa: I Owing to an error in the estimated val § Imperfect information. || The cause assigned is, "Acceptance of ** Tho deficiency would have boon greati vision of the funds during 1884." in amount from the Management Fund." lue of the lodge property the deficiency was reti irned as £11.' It really w; as £161. liabilities of the Avon Lodge." ;ef had it not boea that gains from secessions E Learly raado up the loss resulting froi

H.—3

36

APPENDIX XII.—TABLE B— continued.

Ratio to Liabilities, per £'. ., of Name of Society and Branch. Present Value of Future Accumulated Contributions to Benefit Funds. Benefit Funds. Causes to which Valuer attributes Surplus or Deficiency. Total Assets. Surplus. Deflcionoy. Ancient Order of Foresters — ctd. Hawlce's Bay District — Court Sir Charles Napier „ Lord Clyde „ Captain Cook „ Sir Henry Ilavclock „ Robin Hood „ Euahine „ Heretaunga District Funeral Fund s. a. 13 3 11 10 14 1 14 1 14 1 14 7 15 0 8 4 s. a. 5 1 5 6 3 6 4 10 3 9 2 10 1 7 1 0 s. a. 18 i 17 4 17 7 18 11 17 10 17 5 16 7 9 4 s. d. s. a. 1 8 2 8 2 5 1 1 2 2 2 7 3 5 10 8 E. E. E. E. E. E. E. E. Taranahi District — Court Taranaki „ Waireka „ Patea .. „ Inglowood Forest „ Raleigh „ Egmont ! ! 7 10 10 8 9 10 10 6 11 2 15 2 5 4 4 11 1 9 2 1 0 6 1 0 13 2 15 7 11 7 12 7 11 8 16 2 6 10 4 5 8 5 7 5 8 4 3 10 E. E. E. E. E, K. E, K. Nelson District — Court Robin Hood „ Perseverance „ Pride of the Forest „ Concord „, Unity „ Charleston „ Sherwood Forest.. „ Aorcro .. .. .. „ Royal Oak „ Inangahua 8 0 8 5 7 11 8 11 8 5 9 3 12 11 8 11 8 8 10 4 5 11 1 5 7 8 2 4 3 10 5 6 5 9 C 7 4 4 2 4 13 11 9 10 15 7 11 3 12 3 14 9 18 8 15 G | 13 0 12 8 •• 6 1 10 2 4 5 8 9 7 9 5 3 1 4 4 6 7 0 7 4 E. E, L.* E. E, H, M. E, a, J. E. E, H. E, J. E. E. j •• Canterbury United District — Court Star of Canterbury „ Queen of the Isles „ Pride of Courtenay „ Star of Ashburton** „ Belle of the Isle" „ Thistle of the Forest „ Woodford .. .. „ Pride of Richmond „ Papanui .. .. District Funeral Fund I i ' I i ; I 10 11 12 2 14 8 11 9 14 6 15 0 15 5 15 6 12 2 10 8 5 6 7 3 3 1 0 5 2 10 2 1 1 0 0 9 0 2 3 11 16 5 19 5 17 9 12 2 17 4 17 1 16 5 16 8 12 4 14 7 | 3 7 0 7 2 3 7 10 2 8 2 11 3 7 > 3 9 7 8 5 5 E. F. E.f E.tt J.t E.J.t E, J.t E.f E, G.f E. ' ' ■ • •• United Otago District — Court Pride of Dunedin „ Pride of the Lake „ Enterprise „ Robin Hood .. ,. „ Prido of the Leith „ Bruce .. .. .. „ Star of the Dunstan Royal Oak of Kawarau** .. „ Pride of Oamaru „ Star of Tuapeka .. „ Pride of Alexandra „ Havelock „ Hope**.. „ Roxburgh „ Star of the South „ St. Andrews „ Excelsior District Funeral Fund I ! j ! 10 1 14 3 12 7 11 0 12 11 11 2 12 3 12 0 13 5 12 2 16 2 13 5 11 6 17 2 9 0 14 9 16 8 6 11 11 7 8 10 7 3 3 3 3 8 2 5 5 1 4 3 1 7 3 9 1 i 3 9 8 7 1 8 3 5 2 7 3 1 3 5 21 8 23 1 19 10 14 3 16 7 13 7 17 4 10 3 15 0 15 11 17 6 17 2 20 1 18 10 12 5 17 i 19 9 10 4 | 1 8 3 1 •• ! 0 2 5 9 3 5 6 5 2 8 3 9 5 0 4 1 2 6 2 10 O,D.§ G. E.jj E, G, J. E, G. E, G. E. E. M. E. E. E, G. E, G. • • o l 1 2 7 7 2 8 0 3 9 8 H. E. E. E.tt E. | , , i Court Foresters' Pride 9 1 2 5 11 6 9 6 E. Ancient Order of Shepherds. Sanctuary Star of Canterbury .. E.tt 10 5 3 8 14 1 5 11 United Ancient Order of Druids. Lyttelton Hearts of Oak Lodge .. Otago „ Star of New Zealand „ Enterprise „ Anchor „ 12 3 13 10 13 10 12 11 12 7 2 10 3 0 2 4 1 8 2 9 15 1 16 10 16 2 14 7 15 4 4 11 3 2 3 10 5 5 4 8 E. E. E, J. E. E. * Another cause is, " Embezzlement of funds." ■f Another causo is, "Reserve deemed necessary in the interests of safety igainst possible adverse fluctuations in the experience consequent on the sn I Another cause is, " Failure ou the part of the courb to accumulate the fi 'aluation, through some cause unexplained in the returns." § Another cause is, " Transfer of £500 from Management Fund." || Deficiency nearly balanced by gains from secessions and good investme ** Since dissolved, ft Deficiency nearly balanced by favourable sickness experience. }{ A better scale is now in forcei ■ to be added tc nail number of unds "which ou£ ) the liabili members ai »ht to have i ies of the court to provide risk." leen in hand at the date of :nts.

H.—3

37

APPENDIX XII.—TABLE B— continued.

Eatio to Liabilities, per £. ■ of Causes to Namo oi Society and Branch. Present Value of Future Contributions to Benefit Funds. Accumulated Tot «i i^ets Benefit Funds. ->-oral Assets. Surplus. Deficiency. ■which Valuer attributes Surplus or Deficiency. Independent Okder of Rechabites. few Zealand Central District — Hope of Wellington Tent .. Hope o£ Napier „ Bon Accord „ Excelsior (Waipukurau) » Perseverance „ Haste to the Rescue „ Sir Wilfrid Lawson „ Bud of Promise „ Excelsior (Wellington) „ Unity (New Plymouth) „ Hope of Dunedin „ Good Samaritan „ Pride of Christchurch Murihiku „ Scandia's Hope „ Hope of Ormondville » Hope of Woodville „ Kay of Hope} „ Ocean Pride} „ Masterton „ Hope of Feildingt „ Southern Cross} „ DistricJ; Funeral Fund s. d. 12 2 11 3 11 9 12 2 11 11 19 2 10 11 12 1 11 10 13 4 12 2 11 0 13 5 14 2 10 2 13 3 12 0 11 G 13 10 14 5 14 0 14 7 6 2 S. d. 8 9 12 0 9 C 7 11 4 G 14 5 3 11 2 5 4 G 1 7 3 5 4 4 2 4 5 2 2 4 1 2 1 7 2 2 1 0 0 7 0 3 0 2 3 11 s. d. 20 11 23 3 20 9 20 1 1G 5 33 7 14 10 14 6 1C 4 14 11 15 7 15 4 15 9 19 4 12 6 14 5 13 7 13 8 14 10 15 0 14 3 14 9 10 1 s. d. 0 11 3 3 0 9 0 1 13 7 s. d. s"i 5 2 5 6 3 8 5 1 4 5 4 8 4 3 0 8 7 C 5 7 G 5 6 4 5 2 5 0 5 9 5 3 9 11 A, B. A, B. E. t E. E, J, M. E. E. E.* E. E. E. E. E.* E. E. E. E. E. E. E.§ * Imperfect returns. 1 The benefits are only half those payal I Since dissolved. § Out of G60 members entitled to funeral »le in the male tei :its, and the con" tributions are ( :onsideral>ly more than hf df. Dutious to thi 1 benefits no less ( ;han 234, includi ing all the oldei • members, pay no contri

H.-y.

STATISTICS OF FRIENDLY SOCIETIES FOR 1885.

T^ZBLIE OF OO.NTEUTS.

PAGI!. Table I.—Membebship and Funds' .. .. .. .. .. .. ..41 „ lI.—NUMEBICAL PBOQBESS, MoBTALITY AND SICKNESS . . . . . . . . 47 „ lll. —Ages and Conjugal Condition of Membeks .. .. .. .. 49 „ IV.—Sick and Funeral Funds .. .. .. .. .. .. 50 „ V. —Medical and Management Expenses Funds .. .. .. .. 52 Vl.—Assets .. .. .. .. .. .. .. .. .. ..54 „ VII. —Investments at Interest .. .. .. .. .. .. 55 „ Vlll. — Funds and Assets op Central Bodies .. .. .. .. .. 57 „ IX. —Investments at Inteeest of Funds op Central Bodies .. ~ .. 58

39

H.—3

41

MEMBERSHIP AND FUNDS. TABLE I.—Showing the Number of Members and the Amounts of the several Funds (exclusive of the Funds under the direct Control of Central Bodies), as on the 31st December, 1885, of all Friendly Societies and Branches of Friendly Societies from which Returns were received in accordance with the Act.

6—H. 3.

Name or Sooietx and Bkanch. Place of Establishment. ||| ||3 Total Worth. Fu S* n3 . *■ III Management Fund. Other Funds and Property M.U.I.O.O.F. Mckland District — Fountain of Friendship Lodge Good Intent „ Parnell Charles Bruce „ Waikato » Duke of Cambridge „ Gisborne « Howick „ Ponsonby „ Franklin Warkworth Pioneer „ Te Aroha Auckland .. Parnell Thames Cambridge .. Gisborne Howiok Ponsonby .. 0 tahuhu Warkworth .. Te Aroha .. 1844 1850 1859 18G5 1866 1807 1874 1876 1879 1831 1884 1884 381 264 112 52 158 50 32 53 67 53 17 14 £ s. d. 17.42G 11 3 3,837 12 4 2,035 6 10 1,753 0 2 3,461 13 1 398 9 8 906 15 9 558 3 11 411 3 4 163 3 7 16 5 6 76 14 1 £ s. d. 11,908 8 2 2,540 12 2 1,941 3 1 1,735 10 2 3,384 12 11 391 19 8 906 15 9 450 16 1 329 17 8 163 3 7 16 5 6 48 12 3 £ s. d. 5,518 3 1 1,297 0 2 94 3 9 -4 0 10 77 0 2 6 10 0 -75 18 10 107 7 10 81 5 8 -31 4 2 -0 16 1 28 1 10 £ s. d. 17 10 0 Total (12 lodges)* 1,253 31,044 19 6 23,817 17 0 7,209 12 C 17 10 0 lawke's Bay District — Napier Lodge Meanee „ Abbotsford „ Clive . Hastings „ Victoria „ Tavistock „ Woodville „ Napier Taradale Waipawa West Clive .. Hastings Porangahau Waipukurau Woodville .. 1856 1871. 1873 1876 1878 1878 1879 1880 127 32 178 30 93 23 31 30 3,023 2 7 345 10 6 2,063 5 2 403 18 5 563 10 7 396 7 3 237 9 6 237 4 8 2,982 3 4 278 11 11 1,875 13 9 403 18 5 527 19 2 245 12 3 212 9 6 201 2 5 40 9 11 7 8 7 24 6 5 -3 9 3 20 11 5 25 15 0 -16 2 0 36 2 3 0 9 4 59 10 0 163 5 0 15 0 0 125 0 0 25 0 0 Total (8 lodges) 544 7,270 8 8 6,727 10 9 154 13 7 388 4 4 Jew Plymouth District — Egmont Lodge Excelsior „ Waitara „ Union „ N. Plymouth Waitara Hawera 1857 1865 1876 1881 159 61 56 61 1,816 15 10 1,305 12 4 335 8 8 130 0 10 1,795 12 9 1,293 14 0 328 8 6 130 0 10 21 3 1 11 18 4 7 0 2 -1 10 10 Total (4 lodges) 337 3,587 17 8 3,547 16 1 40 1 7 Vanganui District — Wanganui Lodge Wanganui .. 1858 123 4,307 14 3 4,191 7 3 16 7 0 100 0 0 'Wellington District — Britannia Lodge Antipodean „ Kainapoura „ Rose of Sharon „ St. George „ Unity Combination „ Heart of Oak Masterton „ Greytown * Petone „ Wellington .. TawaFlat .. Upper Hufct Pahautanui Feathers ton Jolmsonville Carterton .. Masterton .. Greytown .. Pefcone 1843 1847 1857 1857 1867 1872 1876 1877 1877 1879 1882 266 185 21 39 40 40 26 57 45 32 66 8,128 9 0 6,191 12 9 236 10 10 499 10 3 265 15 9 685 18 10 268 8 4 295 8 9 317 3 4 388 11 10 213 12 4 7,977 5 8 5,726 3 6 226 12 4 472 13 1 178 7 7 664 6 3 84 7 2 231 10 8 180 0 6 811 4 10 130 6 10 131 7 11 450 15 2 9 18 6 2G 17 2 81 8 2 21 13 7 183 3 10 63 18 6 8G 16 10 69 12 2 13 5 6 19 15 5 14 14 1 6 0 0 0*17 4 50 0 0 7 14 10 70 0 0 Total (11 lodges) 817 17,491 2 0 16,183 3 0 1,138 17 4 169 1 8 larlborough District — Marlborough Lodge Renwick Blenheim .. Renwick 1860 1867 112 37 3,072 10 0 890 0 6 3,057 8 11 844 4 1 -15 15 3 0 8 2 15 1 1 45 8 3 Total (2 lodges) 149 3,962 10 6 3,901 13 0 0 8 2 60 9 4 Jelson District — Nelson Lodge Travellers' Rest „ Howard «■ Mansion of Peace „ General Cameron „ Evening Star Nelson Eichmond .. Nelson Wakefield .. Brightwater Waimea West 1842 1847 1847 1859 18G5 1881 245 114 217 137 66 14 3,206 7 8 1,053 6 7 4,572 2 4 1,577 11 11 575 15 8 44 14 6 3,163 1 5 1,020 1 9 4,419 5 5 1,455 15 11 538 10 C 44 14 6 3 6 3 33 4 10 52 16 11 121 16 0 37 5 2 -3 18 3 100 0 0 ioo"o o Total (6 lodges) 11,089 18 8 10,641 9 6 248 9 2 200 0 0 793 Jorth Westland District— Westport Lodge Charleston „ Reefton „ Alpine Westport Charleston .. Reefton Lyell 1867 18G7 1872 1882 60 61 81 11 1,740 11 10 2,155 2 8 1,598 15 0 128 2 5 1,725 16 7 2,154 5 7 1,586 5 0 128 2 5 14 15 3 0 17 1 -16 4 2 -59 18 6 12'io o Total (4 lodges) 213 5,622 11 11 5,594 9 7 15 12 4 12 10 0 iee Table VIII.

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42

MEMBERSHIP AND FUNDS— continued.

Name op Society and Branch. Place of Establishment. 111 O Ooo IJ3 S S 6 Total Worth. i Sick and Management Funeral Fund. Fund. Other Funds and Property. M.U.I.O.O.F.— continued, lokitika District — Hokitika Lodge Ross Waimea „ Greymoutli „ Albert Hokitika Boss Stafford Greymoutli.. Rumara 1866 18t>7 1867 1867 1870 135 41 55 79 44 £ s. d. 3,408 7 4 2,036 16 0 1,136 10 8 2,642 16 0 601 16 5 £ s. d. 3,399 17 8 1,947 18 10 1,104 15 7 2,640 2 4 580 0 5 H, s. d. 8 9 8 48 17 2 11 15 1 2 13 8 1 16 0 & s. d 40" 0 0 20 0 0 20"0 0 Total (5 lodges) 354 9,826 6 5 9,672 14 10 73 11 7 80 0 0 .shley District — Rangiora Lodge Nil Desperandum „ Leithfield Oust Woodend „ Oxford Ohoka , Amberley „ Waikari „ Rangiora East Oxford Leithfield .. Oust Woodend West Oxford Olioka Amberley .. Waikari 1860 1868 1873 1874 1874 1876 1876 1876 1880 154 56 36 24 37 66 52 52 38 2,796 14 3 954 9 3 478 8 0 350 2 9 329 4 10 308 3 7 302 1 2 486 10 6 202 7 0 2,796 14 3 954 9 3 469 18 1 350 2 9 329 4 10 301 18 6 302 1 2 481 0 7 163 2 8 -32 12 10 -12 16 0 8 9 11 -78 12 9 -7 10 0 6 5 1 -22 2 8 5 3 11 39 4 4 Total (9 lodges) 515 6,208 1 4 6,148 18 1 59 3 3 Torth Canterbury District — City of Christchurch Lodge Kaiapoi „ Volunteer „ Benevolent „ Perseverance ,, Ashburton „ Star of Waltham „ Malvern » Phillipstown „ Leeston „ Papanui „ Waterton „ South Rakaia „ Pioneer „ Tinwald Addington „ Coleridge „ Cliristchuroli Kaiapoi Sydenham .. Christchurch Woolston Ashburton .. Sydonliam .. Waddington Limvood Leeston Papanui Waterton South Rakaia Springburn .. Tinwald Addington .. Glentunnel .. 1853 1858 1866 1866 1872 1873 1876 1877 1879 1880 1880 1881 1881 1881 1882 1882 1883 349 103 131 91 150 122 24 23 50 45 28 29 42 32 32 54 30 8,708 16 1 1,560 4 10 2,004 12 0 1,893 3 11 1,496 6 1 932 5 10 278 8 6 99 14 1 323 6 5 265 1 7 104 2 8 165 1 4 304 8 3 195 7 10 101 0 8 196 17 4 94 2 7 7,191 17 1 1,432 4 2 1,909 15 7 1,875 5 4 1,451 14 6 915 19 4 278 8 6 99 14 1 309 8 9 260 1 7 104 2 8 105 1 4 170 7 6 192 17 10 97 18 7 183 11 8 87 17 7 1,510 19 0 128 0 8 9 16 5 17 18 7 44 11 7 16 6 6 -26 0 10 -10 18 0 13 17 8 -0 14 9 -21 18 3 -6 10 2 134 0 9 2 10 0 3 2 1 13 5 8 6 5 0 .25* 0 0 5 0 0 Total (17 lodges) 1,335 18,723 0 0 10,780 6 1 1,906 13 11 30 0 0 jyttelton District — City of Norwich Lodge Good Intent Timaru „ Hand of Friendship „ Hand and Heart „ Perseverance Lyttelton Akaroa Timaru Okain's Bay Pigeon Bay.. Barry's Bay 1850 1S60 1864 1875 1876 1881 212 81 186 25 28 16 4,460 2 9 1,642 13 7 2,774 19 8 438 8 0 432 13 6 156 6 5 4,144 5 5 1,509 0 8 1,700 0 0 420 9 11 424 3 6 156 6 5 215 17 4 2S 13 7 1,065 19 11 1 18 1 0 10 0 -2 2 7 100 0 0 104 19 4 2 19 9 10 0 0 8 0 0 Total (0 lodges) 548 9,905 3 11 8,306 5 11 1,312 18 11 225 19 1 Hago District — Hand and Heart Lodge Dunedin „ Dalton » Prince of Wales „ Albion „ Oamaru „ Tuapeka Pioneer „ Waitahuna „ Prince Alfred „ Waipori „ Bluespur „ Naseby „ Alexandra • Roxburgh „ Tapanui » Lake Wakatipu „ Palmerston „ Cromwell „ Mount Wendon „ Band of Friendship Outram Mosgiel Caversham „ Valley Dunedin Balolutha .. Port Chalmers Dunedin Oamaru Lawrence Waitahuna .. Waikouaiti .. Waipori Bluespur Naseby Pt. Molyneux Roxburgh .. Tapanui Quecnstown Palmerston S. Cromwell Waikaia Kakanui Outram Mosgiel Caversham .. N.E. Valley 1848 1862 1S64 1864 1864 1S64 1865 1866 1866 1867 1867 1868 1869 1869 1869 1869 1870 1870 1871 1872 1875 1879 1881 1883 375 145 55 65 75 58 81 48 42 24 66 35 26 41 77 41 25 45 70 13 45 88 32 25 12,708 10 1 5.543 15 4 960 1 7 1,604 10 8 1,631 9 7 2.544 14 9 1,422 15 0 1,358 2 8 1,444 8 4 738 16 6 784 1 10 451 18 6 747 0 1 733 14 0 621 16 11 1,240 4 9 415 10 0 1,327 14 1 1,365 16 5 428 9 6 748 10 4 593 14 1 188 15 0 155 4 4 10,482 7 7 5,309 7 5 931 1 11 1,590 2 4 1,594 0 0 1,S67 0 0 1,340 11 0 1,358 2 8 1,389 5 11 723 9 8 756 18 5 391 4 8 686 6 8 733 14 0 590 4 7 1,246 4 9 400 2 0 1,307 14 1 1,345 5 7 366 4 9 719 8 0 5S1 5 5 188 11 3 131 5 7 1,718 16 6 214 7 11 19 19 8 11 14 4 27 9 7 677 14 9 76 11 6 -49 17 5 5 2 5 15 6 10 27 3 5 29 3 10 60 13 5 -2 6 9 1 12 4 -28 0 7 -41 16 0 -50 3 4 5 10 10 62 4 9 9 2 4 2 8 8 0 3 9 9 15 9 507 12 0 20 0 0 15 0 0 io"o o 5 12 6 5o"o 0 81*10 0 30 0 0 15 8 0 20 0 0 15 0 0 20 0 0 10 0 0 14 3 0 Total (24 lodges) 1,597 39,772 6 4 36,029 18 3 2,978 2 7 764 5 6

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43

MEMBERSHIP AND FUNDS— continued.

Nasie or Society and Bhanch. Place of Establishment. tit i ■I |g Total Worth 5 3 6 ' M3w Sick and Funeral Fund. Management Fund. Other Funds and Property. M.U.I.O.O.F.— continued. invercargill District— Shamrock, Rose, and Thistle Lodge St. George Lodge United Gore „ Lumsden „ Awarua „ Invercargill.. 1860 1868 1878 1882 1883 182 172 35 56 23 £ s. d. 6,081 3 2 2,894 0 9 228 10 8 268 5 o 90 11 9 £ s. d. 6,022 15 0 2,869 2 9 208 16 8 260 5 0 75 14 10 £ s. a. 8 14 1 -91 i 10 -96 10 3 -5 8 11 14 16 11 £ s. d. 49 14 1 24 18 0 20 0 0 8 0 0 6 0 0 Goro Lmnsden Campbell town Total (5 lodges) 468 9,563 17 10 9,436 14 9 23 11 0 108 12 1 Total of order(114 lodges) 9,040 178,3S0 19 0 101,046 4 1 15,178 2 11 2,156 12 0 I.O.O.F. "rand Lodge of New Zealand — Pioneer Lodge .. Leith Alfred Alexandrovna » Unity Southern Cross Pioneer of Southland „ Star of Auckland „ Prebbleton „ Alma . „ Wallace „ Kawakawa „ Gladstone „ Orient „ Dunedin Oamaru Temuka S. Dunedin.. Wellington .. Invercargill.. Auckland Prebbleton .. Wyndham .. Biverton Kawakawa .. Fairlie Creek Palmers tonN. 1862 1862 1868 1874 1875 1877 1878 1878 1881 1882 1882 1883 1883 1885 84 76 47 33 21 107 93 88 21 53 41 28 42 28 1,300 12 2 1,070 13 7 493 19 6 354 18 6 37 11 2 1,004 15 10 557 8 3 600 19 4 171 5 2 275 5 10 206 2 5 131 13 4 164 6 1 54 3 6 1,210 3 2 995 18 9 414 14 2 324 3 9 37 11 2 799 8 1 493 9 0 431 15 0 106 7 9 117 18 2 116 0 8 101 14 11 62 5 4 19 7 9 70 8 3 34 18 3 4 5 4 14 5 -12 9 10 15 15 0 -1 9 8 34 3 9 14 17 5 78 7 2 44 2 2 0 9 4 69 17 5 1 15 9 20 0 9 39 16 7 75 0 0 29 10 4 189 12 9 63 19 3 135 0 7 50 0 0 79 0 6 45 19 7 29 9 1 32 3 4 33 0 0 Total (14 lodges) 762 6,423 14 8 5,230 17 8 370 4 3 822 12 9 N.I.O.O.F. Auckland Provincial District — Auckland Pioneer Lodge United Brothers „ Auckland 206 156 499 16 9 420 0 6 419 5 1 398 10 D 12 1 8 1 10 0 68 10 0 20 0 0 1878 1879 Total (2 lodges) 362 920 3 3 817 15 7 13 17 8 88 10 0 B.U.O.O.F. Aorangi Lodge i Wellington .. 1884 39 32 13 3 25 12 2 7 11 A.O.F. Auckland District —■ Court City of Auckland „ Pride of Parnell „ Zealandia , Pride of Onehunga , Pride of the North , Robin Hood „ Northern Wairoa „ .Eureka „ Pride of Newmarket „ Nil Desperandurn „ Royal Oak „ Star of the South „ Star of Helensville „ Victoria Auckland .. Thames Auckland .. Onehunga .. Grahamstown Panmure .. Dargaville .. Auckland Newmarket.. Newton Tauranga .. Otahului Helensville .. Devonport .. 1863 1864 1873 1875 1875 1876 1877 1879 1379 1880 1880 1881 1883 1885 403 113 156 116 65 40 83 133 47 57 51 38 o3 58 4,797 19 i 2,961 17 1 1,207 2 0 413 18 7 373 2 7 202 1 7 402 0 9 565 16 9 149 16 7 161 11 9 140 3 7 99 19 3 217 12 1 26 7 9 4,606 3 0 2,884 17 1 1,064 6 6 333 o 5 323 4 8 179 18 2 346 15 11 490 16 8 141 16 7 147 18 7 104 7 3 86 8 4 150 10 3 9 3 6 101 6 4 -9 10 3 95 5 6 22 12 2 17 7 11 7 3 5 25 4 10 38 11 6 -16 11 1 -13 18 5 14 6 o 12 5 57 1 10 17 4 3 90 10 0 77 0 0 47 10 0 58 0 0 32 10 0 15 0 0 30 0 0 36 8 7 8 0 0 13 13 2 21 9 10 12 8 6 10 0 0 Total (14 courts) 1,423 11,719 9 8 10,869 12 11 397 6 8 452 10 1 Hawke's Bay District — Court Sir Charles Napier , Lord Clyde „ Captain Cook .. „ Robin Hood „ Ruahine „ Heretaunga „ Rising Sun „ Ormond Napier Wairoa Napier Port Ahuriri Waipukurau Hastings Danevirke .. Ormondvillr 1872 1873 1875 1878 1879 1882 1885 1885 175 26 157 31 39 38 24 36 1,727 13 11 222 12 8 1,003 19 5 191 19 6 211 4 3 140 3 7 30 3 0 64 2 1 1,575 11 1 218 12 7 907 7 3 169 16 8 187 18 10 140 3 7 25 2 5 39 2 3 126 17 10 4 0 1 20 14 8 7 2 10 0 5 5 -0 14 9 -5 14 0 7 19 10 25 5 0 75 17 G 15 0 0 23 0 0 5 0 7 17 0 0 Total (8 courts) 526 3,263 14 8 167 0 8 161 3 1 3,591 18 5 Taranalci District — Court Taranaki „ Waireka „ Inglewood Forest , Raleigh „ Egmont N. Plymouth Inglewood .. Waitara Hawera 1864 1866 1876 1883 1884 70 124 54 39 35 941 5 5 1,264 15 1 245 5 10 22 0 3 58 1 8 939 15 2 1,249 10 8 233 14 10 21 4 8 49 8 6 1 10 3 15 4 5 11 11 0 0 15 7 8 13 2 Total (5 courts) 322 2,493 13 10 37 14 5 2,531 8 3

H.—3

44

MEMBERSHIP AND FUNDS—continued.

Name or Society and Bbahch. Place of Establishment. iSlS o o co il! "3 -3s Total Worth. Sick and Funeral Fund. Management i'und. Other FundB and Property. A.O.F.— continued. Wellington District — Court Sir George Grey „ Robin Hood „ Little John „ Roderick Dhu .. „ Sir George Bowen „ Blenheim „ Wairarapa „ Loyal Enterprise „ Clarendon » Manawatu „ Marquis of Normanby .. „ Loyal Feilding „ William Gladstone „ Pioneer „ Egmont , Loyal Halcombe „ Woodville „ Pohangina Wellington .. Marton Wanganui .. Wellington .. Blenheim .. Greytown .. Masterton .. Pioton Palmerston N. Carterton .. Feilding Gisborne To Nui Opunaka Halcombe .. Woodville .. Ashurst 1862 1865 1866 1867 1868 1869 1870 1871. 1874 1875 1876 1876 1877 1877 1882 1884 1884 1885 232 213 135 137 328 110 72 98 60 113 48 07 59 35 59 24 40 14 £ s. a. 6,297 18 10 2,004 13 0 1,120 19 0 673 4 2 2,023 14 8 2,494 3 9 1,022 11 0 086 14 0 701 0 10 1,085 15 2 355 13 7 514 3 1 656 3 6 319 1 10 168 13 10 34 7 0 42 19 5 13 1 9 £ s. a. 6,123 12 6 1,854 8 6 1,068 7 10 005 1 3 1,775 1 5 2,405 10 5 1,022 11 0 673 2 8 669 13 7 425 0 3 350 18 8 501 7 5 636 3 6 267 19 4 107 11 2 14 7 0 27 17 5 8 17 9 £ s. d. 75 1 7 81 18 1 7 11 8 8 2 11 177 10 2 19 12 4 -18 9 9 13 11 4 11 7 3 10 14 11 1 11 5 0 15 8 -3 11 7 36 2 6 12 8 -9 2 11 2 2 0 4 4 0 £ s. a. 99 4 9 68 6 11 45 0 0 7l"s 1 68 15 0 20 0 0 650 0 0 3 3 6 12 0 0 20 0 0 IS 0 0 20' 0 0 13 0 0 Total (18 courts) 1,850 20,214 19 5 18,057 17 8 451 8 6 1,105 13 8 Nelson District— Court Robin Hood „ Pride of the Forest „ Concord „ Unity „ Charleston „ Sherwood Forest „ Aorere „ Royal Oak „ Inangahua Nelson Wakapuaka Greymouth .. Havelock Charleston .. Stoke Collingwood Westport Reefton 18G2 1864 1807 1871 1871 1872 1873 1 R7. ri 1878 212 "32 85 42 26 38 43 27 19 3,317 3 2 738 7 1 467 5 10 478 9 5 369 19 8 495 15 5 706 17 10 298 13 0 95 19 10 3,095 7 3 620 8 10 418 5 10 385 6 0 353 19 8 404 10 11 403 19 3 208 13 0 87 6 2 221 15 11 111 18 3 -8 9 2 93 3 5 -6 19 0 31 4 6 302 18 7 -10 O 0 6 8 8 49*0 0 io"o o 2"5 0 Total (9 courts) 524 0,96S 11 3 6,133 16 11 767 9 4 07 5 0 United Westland District — Court Pride of the West Hokitika 1806 -1 13 8 15 10 0 33 396 1 3 380 11 3 Canterbury United District — Court Star of Canterbury „ Queen of the Isles „ Pride of Courtenay „ Thistle of the Forest .. „ Woodford „ Pride of Richmond „ Papanui Christchurch Lyttelton .. Courtenay .. Sydenham .. Kaiapoi Richmond .. Papanui 1852 1859 1876 1879 1880 1881 1881 437 68 50 65 102 45 24 5,408 12 7 1,039 7 5 338 0 4 320 .3 8 452 8 3 188 8 7 40 7 10 4,551 7 10 1,261 18 8 283 17 1 302 19 9 347 10 8 108 8 5 40 6 9 489 12 7 377 8 9 4 19 5 4 19 10 89 17 7 115 0 11 367 12 2 49 9 10 12 4 1 14 14 0 18 18 9 Total (7 courts) 791 8,387 14 8 6,950 15 2 968 0 8 462 18 10 United Otago District — Court Pride of Dunedin „ Pride of the Lake „ Enterprise „ Eobin Hood „ Pride of the Lcith „ Bruce „ Star of the Dunstan „ Pride of Oamaru „ Star of Tuapeka „ Pride of Alexandra „ Havelock „ Roxburgh „ Star of the South „ St. Andrews „ Excelsior Dunedin Queenstown Dunedin Port Chalmers Dimedin Milton Clyde Oamaru L^vrence .. Alexandra .. Waitahuna .. Roxburgh .. Invercargill Caversham .. Mornington.. 1862 1863 1863 1864 1864 1865 1866 1868 1868 1869 1869 1873 1874 1875 1877 204 63 140 122 137 75 32 CO 74 29 41 46 128 69 42 5,208 4 6 546 18 6 2,547 15 3 1,057 10 5 1,147 19 3 791 3 0 339 0 3 428 12 11 6J5 14 7 311 17 8 348 9 1 188 14 1 1,091 8 4 518 0 3 242 8 3 5,163 6 8 286 17 0 2,208 12 10 555 8 8 974 17 11 402 10 5 322 0 3 333 7 10 602 15 6 180 13 2 234 2 8 183 14 1 975 9 3 479 11 5 220 4 8 69 17 10 190 1 6 314 12 5 456 17 9 173 1 4 282 1 8 -1 10 5 69 4 1 70 10 1 115 4 6 -13 6 0 -13 8 29 10 7 2 7 2 21 18 7 35 0 0 64 0 0 24 10 0 45 10 0 46 11 5 17 0 0 26 1 0 16 9 0 16 0 0 114 6 5 5 0 0 86 8 6 36 1 8 Total (15 courts) 1,267 15,523 17 10 13,183 12 4 1,807 7 6 532 18 0 Courts not in Districts — Court Southern Cross „ Coromandel „ Foresters' Pride Timaru Ccromandel Waimate 1865 1871 1875 240 28 64 4,512 13 4 689 6 4 314 19 10 4,395 10 4 681 0 4 223 10 8 104 18 9 -12 5 0 83 4 6 12 4 3 8 0 0 8 4 8 Total (3 courts) 332 5,516 19 0 5,300 7 4 188 3 3 28 8 11 Total of Order (80 courts) 7,068 74,851 0 3 67,240 2 1 4,784 11 0 2,826 7 2 A.O.S. Sanctuary Sir George Grey „ Star of Canterbury.. Wellington .. Christchureh 1865 1S79 43 30 404 18 0 92 5 1 371 10 2 77 14 4 21 2 10 7 11 12 5 0 7 9 8 Total (2 sanctuaries) .. 73 497 3 1 449 4 6 28 3 11 19 14 8

45

Pl.—3

MEMBERSHIP AND FUNDS—continued.

Namb of Society and Branch. Place of Establishment. *4H r3 sis ffjfl H ■gjg Total Worth. Hi SSfl Sick and Funeral Fund. Management Fund. Other Funds and Property. U.A.O.D. Pioneer Lodge Hope of St. Albans „ Mistletoe „ Excelsior „ Oak of Sydonham Ethelbert Lyttelton Hearts of Oak „ Otago Bud of Hope „ Star of New Zealand „ Star of Anglesea „ Enterprise „ Ivanhoe „ Perseverance „ Hope of Amberley „ Anchor „ Star of the West Eoyal Oak „ Acorn „ Ohoka Trafalgar „ Auckland „ Albion „ Myrtle Linden • „ Totara ,, Bishop „ All Nations „ West Harbour „ Brunner „ Kudeavour „ Blenheim Mistletoe „ Ohrisfcclmrch St. Albans .. Ohristchurch Wellington .. Sydenham .. Springston .. Lyttelton .. Dunedin Rangiora Lower Hutt Lincoln S. Dunedin .. Dunedin Addington .. Amberley .. Woolston Greymouth .. Caversham .. Invercargill Ohoka Kaiapoi Auckland .. Napior Tauranga .. Roslyn (Jarterton .. Wanganui .. Port Chalmers Rothesay Brunncrton.. Oamaru Blenheim .. 1875 1879 1879 1879 1879 18S0 18S0 1880 1880 1SS0 1880 1880 1880 1880 1880 1880 1881 1881 1881 1882 1882 1882 1882 1883 1883 1883 1883 1883 1883 1883 1884 18S4 251 77 82 203 162 36 I 101 I S3 91 79 54 117 92 35 24 72 54 40 111 31 56 75 71 30 68 60 65 92 48 55 78 SI £ s. d. 1,382 9 3 350 12 7 421 9 5 753 0 0 601 10 9 1G5 18 7 549 11 3 374 1 1 327 8 2 264 0 10 214 10 9 811 0 7 446 8 0 78 5 7 68 5 4 309 8 3 174 14 8 109 1 6 211 16 0 123 2 2 189 5 1 271 8 3 152 11 10 73 6 4 182 15 1 173 16 1 159 3 10 224 4 8 135 5 1 89 8 1 101 8 8 89 7 5 £ s. d. 1,188 6 0 279 19 10 397 9 1 516 13 9 503 17 10 131 19 2 427 1 7 319 7 8 241 12 11 251 18 6 198 0 2 268 10 7 368 19 11 68 18 3 68 2 10 2S4 6 0 149 14 3 82 9 9 156 2 9 118 3 8 131 0 9 209 18 9 129 11 1 55 5 10 155 13 2 127 11 10 152 1 4 200 15 1 112 3 4 89 8 1 150 5 10 60 12 3 & s. a. 99 0 9 34 13 1 4 0 4 126 5 7 53 15 1 8 14 5 SO 19 2 16 18 5 34 8 3 12 2 4 16 4 7 -9 15 7 42 8 1 9 7 4 0 2 6 £ s. d. 95 2 6 35 19 8 20 0 0 110 0 8 43 17 10 25 0 0 41 10 6 37 15 0 51 7 0 42'l0 0 35 0 0 5 0 5 4 19 24 2 9 4 18 6 25 13 2 1 9 D 3 0 9 0 0 6 24 17 11 30 4 3 7 2 6 -8 16 4 5 11 9 -6 12 2 0 2 10 1 15 2 25 2 8 20 0 0 22 10 0 31 10 0 32 11 2 60 0 0 20 0 0 18 0 0 2 4 0 21 0 0 23 9 7 17 10 0 35"o 0 27 0 0 Total (32 lodges) 2,524 9,173 10 2 7,002 7 10 677 1 8 894 0 8 L.U.F.B.S. Reliance Lodge Auckland .. 1S79 58 357 7 10 205 19 0 0 6 10 151 2 0 I.O.E. New Zealand District — Star of Hauraki Tent Eden Northern Star „ Hope of Mahurangi „ Thames Newmarket. . Aratapu Warkworth .. 1870 1874 18S1 1884 92 53 49 15 1,194 12 1 450 9 1 114 9 7 35 0 8 1,157 11 11 432 2 2 98 G 5 23 3 7 18 16 5 5 1 11 0 3 2 2 3 1 18 3 9 13 5 0 16 0 0 10 0 0 Total (4 tents) 209 1,794 17 5 1,711 4 1 26 4 7 57 8 9 New Zealand Central District — Hope of Wellington Tent Hope of Napier „ Excelsior „ Perseverance „ Haste to the Rescue „ Sir Wilfrid Lawson „ Bud of Promise Unity Excelsior „ Hope of Dunedin „ Pride of Christchurch „ Murihiku „ Scandia's Hope „ Hope of Orrnondville „ Hope of Woodville „ Masterton „ Hope of Carterton „ Hawera „ Star of Wakefield „ . Faithful Friend Hope of Johnsonville „ Wellington .. Napier Waipukurau Wellington .. Sanson Nelson N. Plymouth Wellington .. Dunedin Christchuroh Invercargill.. Norsewood .. Ormondvillo Woodville .. Masterton .. Carterton Hawera Wakefleld .. Waimate Johnsonville 1866 1870 1871 1872 1872 1874 1874 1875 1875 1S76 1877 1877 1S77 1878 1878 1881 1883 1883 1884 1884 1884 114 10 17 36 17 8 89 40 53 66 52 62 11 19 28 27 29 6 31 13 17 2,C76 8 11 304 8 11 485 7 3 299 16 4 201 2 6 140 2 1 434 4 1 104 0 10 279 4 8 471 0 G 271 7 9 676 18 9 89 8 9 71 9 3 133 14 5 102 1 5 63 0 10 28 5 6 68 18 10 39 12 0 48 18 9 2,039 i 9 300 9 10 445 G 9 294 14 7 124 9 6 140 2 1 373 3 7 90 15 9 277 16 11 449 18 11 254 9 10 676 IS 9 88 8 9 69 12 10 103 5 2 98 1 10 61 4 1 17 0 7 44 3 8 33 2 3 35 9 0 27 4 2 1 19 1 40 0 6 3 19 36 13 0 -2 8 4 61 0 6 3 5 1 17 9 21 1 7 16 17 11 10 0 0 2 0 0 2 0 0 40 0 0 10 0 0 -8 3 9 1 16 5 20 9 3 3 19 7 1 16 9 3 14 11 24 15 2 3 9 9 13 9 9 10 0 10 0 0 7*10 0 d"o o Total (21 tents) 745 6,389 12 4 6,017 19 5 286 2 11 85 10 0 Albert District — Star of Hope Tent Hokitika 1869 26 170 5 9 04 3 10 C6 1 11 10 0 0 Total of Order (26 tents) 980 8,354 15 6 7,823 7 4 378 9 5 152 18 9

46

H.—3

MEMBERSHIP AND FUNDS— continued.

Name or Society and Bkan-ch. Place of Establishment. «a« j O O03 ijJs Total Worth. S H " f%_a Sick and Funeral Fund. Management Fund. Other Funds and Property. S.D.T. ■rand Division of New Zealand — Antidote Division.. Persoverance „ Resolution „ Try Again „ Excelsior „ Elim Duncdin Christchurch Rangiora Woodend Addmgton .. St. Albans .. 1871 1872 1873 1877 1885 1885 143 57 51 22 32 33 £ s. d. 1,206 12 8 757 8 9 338 9 9 84 16 9 8 5 1 24 12 7 £ s. d. 1,166 15 9 690 8 10 254 3 4 75 10 4 4 9 5 8 15 4 £ s. d. 23 16 2 23 8 8 68 4 11 9 0 5 3 15 8 6 6 4 £ s. d. 16 0 9 43 11 3 10 1 6 o'io li Total (G divisions) 338 2,420 5 7 2,200 9 0 134 12 2 85 4 5 H.A.C.B.S. Tew Zealand District — Charleston Branch.. Grahamstown „ Hokitika „ St. Joseph's „ Auckland » St. Patrick's » Invercargill „ St. Patrick's » St. John's St. Patrick's St. Mary's „ Charleston .. Thames Hokitika Dunedin Auckland Christchurch Invercargill.. Lawrence .. Leeston Lincoln Timaru 1870 1870 1870 1873 1873 1873 1874 1875 1882 1882 1882 22 61 41 54 244 104 23 20 23 31 68 177 6 11 873 12 7 132 7 1 467 0 11 1,855 19 3 622 13 9 182 1 11 197 6 6 77 19 7 83 0 3 83 4 6 157 2 6 723 1 4 121 1 9 429 15 6 1,155 2 8 536 6 11 167 1 11 191 18 6 53 11 2 45 7 10 26 12 4 17 9 11 56 3 9 11 5 4 -6 0 1 555 1 3 -135 9 5 -43 18 1 5 8 0 0 8 5 16 0 5 26 12 2 2 14 6 94 7 6 37 5 5 145 15 4 86 6 10 15 0 0 24 0 0 21 12 0 30 0 0 t Total (11 branches) .. 688 9 3 457 1 7 691 4,752 13 3 3,607 2 5 P.A.F.S.A. Wand Council of New Zealand — Prince of Wales Lodge Pioneer „ Excelsior » Wickliffe John Knox „ Alexandra „ Star of Onehunga „ Triumph „ Progress , Valley True Blue „ Star of Hastings „ Thames Dunedin Green Island Napier Wellington .. Auckland .. Onehunga .. S. Dunedin.. Caversham .. N.E. Valley Hastings 1873 1873 1876 1877 1879 1879 1882 1883 1883 1883 1883 122 62 51 46 55 80 24 41 28 25 18 1,073 5 3 89 18 8 133 1 11 247 5 8 294 3 2 173 12 8 16 7 8 113 8 3 53 0 10 72 11 1 41 5 0 945 3 2 73 17 1 110 15 0 226 16 7 265 17 10 145 15 11 16 7 8 78 5 8 41 4 2 58 5 6 31 5 0 28 2 1 0 17 14 6 11 5 9 1 8 0 4 -26 11 3 -14 16 0 5 18 7 6 16 8 4 5 7 -5 0 0 100 0 0 10 0 0 8 0 0 15 0 0 20 5 0 27 16 9 29 4 0 5 0 0 10 0 0 10 0 0 Total (11 lodges) 552 2,308 0 2 1,993 13 7 79 0 10 235 5 9 B.E.B.S. Otago E.E.B.S. New Zealand E.E.B.S. Dunedin Invercargill.. 1875 1879 213 88 1,675 11 7 458 4 9 1,598 16 1 427 14 3 64 5 6 30 10 6 12 10 0 Total (2 societies) 301 2,133 16 4 2,026 10 4 94 16 0 12 10 0 Grand total (exclusive of Central Bodies) .. 22,794 290,606 2 4 260,269 5 7 22,434 17 0 7,901 19 9 Total of Central Bodies 31,657 18 3 25,345 9 11 1,371 5 9 4,941 2 7 Grand total (inclusive of Central Bodies) .. 22,794 322,264 0 7 285,614 15 6 23,806 2 9 12,843 2 4

H.—3.

NUMERICAL PROGRESS, MORTALITY, AND SICKNESS. TABLE II.—Showing the Numerical Progress, Mortality, and Sickness, for the Year 1885, in all Societies included in Table I.

47

No. of Members admitted during Year. No. of Members who left during Year. No. of Deaths during Year No 1, of Members on Eoll Sickness Experience. Name of Society. Total. lo-S By -g.Sg Clear•g o and H3ta Amalga- >>*■» mation. By By Total. Arrears, Clear&c. ance. Of Members. Of Bogistered Wives. At Begin-; ning of Year. At End of Year. No. of Members Sick during Year. Total. No. of W< ieks' Sickness e: :periencod during Year. First Six Months. Second Six Months. After Twolvo Months. M.U.I.O.O.F.: Aucklana District Hawke's Bay „ New Plymouth „ Wanganui „ Wellington „ Marlborough „ Nelson „ North Westlancl Hokitika Ashley „ North Canterbury „ Lyttelton „ Otago „ Inveroargill 141 78 44 30 97 10 59 15 9 96 139 77 133 8C 12S 71 42 28 88 7 56 15 9 88 115 74 121 77 16 7 2 2 9 3 3 106 57 20 3 59 8 39 12 20 43 134 105 149 56 96 49 15 49 8 31 11 20 42 119 100 131 52 10 8 5 1 10 8 1 6 5 7 1 11 1 3 3 7 5 15 4 1 4 1 7 3 1 2 2 5 1 8 1,224 528 313 96 786 148 784 211 368 465 1,337 581 1,628 442 1,253 544 337 123 817 149 793 213 354 515 1,335 548 1,597 468 228 85 60 22 133 34 147 43 82 70 172 79 223 44 Wks. as. 1,732 0 403 5 487 6 57 3 1,375 3 317 1 1,032 3 306 1 654 0 523 4 1,013 0 461 2 1,901 2 416 1 Wks. ds. 1,039 2 312 4 275 1 57 3 500 3 127 3 698 4 200 1 333 G 39S 1 699 0 305 2 1,173 6 160 3 Wks. da. 148 4 24 0 46 4 109 4 21 5 Wks. as. 544 1 67 1 166 1 765 3 189 5 312 1 106 0 246 5 64 0 288 0 146 0 592 1 254 0 8 24 3 12 9 1 15 5 18 4 73 3 61 3 26 0 10 0 195 2 1 5 Total of order 1,014 916 98 j 811 725 86 68 35 8,911 i f 9,046 1,422 10,741 3 i 6,281 4 718 2 3,741 4 I.O.O.F.: Grand Lodge of New Zealand i 151 143 8 115 100 15 8 3 734 702 76 497 4 373 3 77 1 47 0 N.I.O.O.F.: Auckland Provincial District I 1 57 57 64 64 3 372 362 63 293 4 269 0 24 4 B.U.O.O.F.: Total of Order I I 11 11 2 2 1 0 32 39 1 1 0 A.O.F. : Auckland District Hawke's Bay „ Taranaki „ Wellington „ Nelson „ United Westland Canterbury United „ United Otago „ Courts not in districts I I I I 359 159 61 338 50 343 150 56 317 41 16 9 5 21 9 138 54 24 206 31 129 47 16 186 20 9 7 8 20 11 5 1 9 6 2 1 10 4 1,207 423 286 1,727 511 33 794 1,293 320 1,423 526 322 1,850 524 33 791 1,267 332 223 64 55 257 111 6 105 182 56 1,143 0 247 2 232 1 1,560 1 531 1 15 4 947 2 1,076 5 373 0 942 2 232 2 166 1 1,316 1 348 5 15 4 581 5 758 5 245 5 166 0 15 0 14 0 158 1 26 2 34 5 52 0 85 6 156 1 67 108 32 61 102 31 0 6 1 66 123 17 57 116 14 9 7 3 4 11 3 3 3 1 94 5 66 3 24 1 270 6 251 4 104 0 Total of order I ! 6,127 1 4,607 2 564 5 1,174 1,101 73 659 585 74 41 24 6,594 7,068 1,059 955 1

H.—3.

48

NUMERICAL PROGRESS, MORTALITY, AND SICKNESS— continued.

No. of Members admitted during Year. No. of Members who left during Year. No. of Deaths during Year No. of Members • on Koll Sickness Experience. Name op Societt. 8.* Total. gfig M By Clearance and Amalgamation. Total. * By Arrears, &c. By Clearance. Of Members. Of Begistered Wives. At Begini ning of j I Year, j At End of Year. No. of Members Sick during Year, No. of W< ;eks' Sickness experienced during Year. Total. FirstSix Months. Second Six Months. After Twelve Mouths. A.O.S. : Total of order Wks. ds. 38 4 Wks. ds. 38 4 Wks. ds. Wks. ds. 75 73 •■ U.A.O.D.: Total of order 1 555 345 57 137 1 14 5 210 433 376 20 16 2,422 2,524 310 1,435 1 1,283 2 j L.U.F.B.S.: Total of order ' ' I i 7 16 16 58 35 0 35 0 67 10 ■• I.O.E. : New Zealand District New Zealand Central „ Albert i 22 182 22 165 17 86 109 3 29 78 3 7 31 1 4 1 1 224 676 29 209 745 26 37 86 6 170 4 436 1 36 5 128 6 384 1 36 5 26 0 15 5 52 0 • • •■ Total of order 5 67 5 204 1S7 17 148 110 38 929 980 129 643 3 549 5 26 0 S.D.T.: Grand Division of New Zealand I I 95 67 28 48 17 31 5 296 338 45 288 2 220 0 I 16 2 52 0 H.A.G.B.S.: New Zealand District | i : 140 107 33 82 74 481 3 108 5 36 5 6 639 691 104 626 6 P.A.F.S.A.: Grand Council of New Zealand 2 50 43 7 75 68 2 579 552 103 541 0 424 1 59 6 57 0 E.E.B.S.: Total of E.E.B. Societies .. ! i i ] — 25 I 24 1 2 13 12 1 293 301 62 355 1 150 1 8 0 197 0 Grand total 2,156 317 I 22,794 3,392 3,490 3,014 476 2,473 166 94 21,943 21,624 1 14,714 4 1,740 5 5,168 6

49

H.—3.

AGES AND CONJUGAL CONDITION OF MEMBERS. TABLE III.—Showing the Number of Members, classified according to Ages and Conjugal Condition, of all Societies included in Table I.

7—H. 3.

Name of Society. o c] <D I i '6 3 a 0 a •a a o I S c in eg -S s o Agea of Me: 3 o i ibers. § c I to to c i g o S o s o in if i V & a M.U.I.O.O.F.: Auckland District Hawke's Bay „ New Plymouth „ Wanganui „ Wellington „ Marlborough „ Nelson „ North Westland Hokitika „ Ashley „ North Canterbury „ Lyttelton „ Otago Invercargill „ 1,253 544 337 123 817 149 793 213 354 515 1,335 548 1,597 468 832 318 193 69 568 94 449 132 253 221 712 299 955 274 421 226 144 54 249 55 344 81 101 294 623 249 642 194 41 35 27 7 23 3 70 2 199 107 06 15 118 16 161 13 10 129 296 112 193 69 253 117 78 30 193 20 122 22 15 123 279 110 274 85 204 107 47 96 173 22 113 30 29 75 285 111 275 111 180 78 39 10 105 23 85 33 42 50 192 75 191 69 161 55 35 5 83 20 82 49 92 44 120 37 207 38 121 26 16 11 56 31 61 46 90 24 71 34 208 45 39 11 18 10 25 12 40 18 62 9 22 16 172 22 27 7 8 8 18 1 34 11 lj 2 io 12 13 1 7 8 4 1 6 1 5 56 59 45 7 14 12 5 6 3 55 12 "a 4 4 12 3 1 1 3 Total of order 9,046 5,369 3,677 389 1,504 1,721 1,608 1,172 1,028 840 476 196 61 34 17 I.O.O.F.: Grand Lodge of New Zealand.. 762 527 235 13 131 197 178 99 75 48 16 4 1 N.I.O.O.F.: . Auckland Provincial District .. 362 213 149 19 55 81 71 57 58 9 6 6 B.U.O.O.F.: Total of order 39 24 15 4 17 12 2 4 A.O.F.: Auckland District Hawke's Bay „ Taranaki „ Wellington „ Nelson „ United Westland „ Canterbury United „ United Otago Courts not in districts 1,423 526 322 1,850 524 33 791 1,267 332 845 330 165 1,251 309 20 540 867 236 578 196 157 599 215 13 251 400 96 63 37 23 63 33 3 31 47 7 278 84 72 307 80 5 118 170 39 287 124 70 414 90 271 119 78 405 87 1 138 218 75 218 87 34 282 62 177 48 28 243 99 3 89 175 45 110 25 8 94 39 10 76 141 30 16 2 4 24 18 7 41 100 16 3 5 11 8 3 28 24 5 8 5 1 1 2 i 2 138 204 51 112 185 62 8 3 1 9 i 1 Total of order 7,068 4,563 2,505 307 1,153 1,378 1,392 1,042 907 533 228 87 20 9 5 7 A.O.S.: Total of order 73 9 1 4 6 10 16 12 13 8 2 1 64 U.A.O.D.: Total of order 2,524 1,715 809 123 374 567 588 512 260 61 7 32 L.U.F.B.S.: Total of order 58 44 14 1 8 8 4 14 16 3 4 • I.O.E.: New Zealand District New Zealand Central District.. Albert District 209 745 26 76 398 18 133 347 8 14 130 1 27 134 2 43 128 2 41 114 2 28 82 2 26 77 2 18 43 4 8 28 9 3 8 2 1 1 Total of order 980 492 488 145 163 173 157 112 105 65 45 13 2 B.D.T.: Grand Division of New Zealand 191 147 46 62 41 38 39 39 36 23 7 1 1 8 338 H.A.G.B.S.: New Zealand District 691 440 251 20 82 144 127 111 105 76 25 1 P.A.F.S.A.: Grand Council of New Zealand 552 397 155 17 72 112 130 64 82 28 7 2 2 36 E.E.B.S.: Total of E.E.B. Societies 301 22,794 279 22 1 20 27 39 59 66 38 25 18 1 Grand total .. 14,318 8,476 3,645 4,467 4,344 3,301 2,753 1,758 891 341 87 45 24 52 1086

H.—3.

50

SICK AND FUNERAL FUNDS. TABLE IV.—Receipts and Expenditure for the Year 1885 of the Sick and Funeral Funds of all Societies included in Table I.

Eeceipts. Expenditure. Name op Society. Contributions of own Members. Entrance and Clearance Fees. Interest and Rent. sag Pi Other Eeceipts. Sick Pay to own Members. Levies to Funeral Fund !?,,„„,.„ i /->«,„. fifTUctrint Juneral Other , 01 District Donations. Expenditure. Grand Lodge. Total Eeceipts. Total Expenditure. Amount on 1st January, 1885. Amount on 31st December, 1885. M.TJ.I.O.O.F.: Auckland District Hawke's Bay „ New Plymouth „ Wanganui „ Wellington „ Marlborough „ Nelson „ North Westland Hokitika Ashley » North Canterbury „ Lyttelton » Otago , Invercargill „ £ e. d. 2,054 9 4 813 0 0 367 19 0 95 8 10 926 1 4 189 17 7 1,147 0 8 364 19 6 444 3 11 784 7 0 2,167 14 8 960 13 10 2,199 1 8 625 9 2 £ s. d. 9 18 0 61 3 6 49 2 8 13 7 6 5 11 0 35 6 6 £ s. d. 1,135 18 6 304 17 0 223 19 4 81 8 4 512 13 2 253 16 3 671 4 2 371 0 0 520 18 0 294 8 3 1,171 1 0 260 19 3 1,982 8 3 516 7 2 162 146& 135 20 234* 48 140 80 240 150 330 60 £ s. d. 465 6 1 8 12 4 35 12 4 34 12 0 319 19 8 37 2 2 25 0 6 45 8 6 94 14 0 74 10 1 195 10 2 140 5 2 43 3 0 33 1 1 £ s. d. 1,468 16 11 342 7 8 309 16 5 57 10 0 897 14 2 196 19 9 890 11 3 225 6 2 484 13 0 441 4 2 773 o 10 375 15 0 1,564 13 10 268 3 4 £ b. d. 357 7 2 92 2 4 36 15 1 4 12 0 154 8 0 18 18 8 260 11 4 32 0 0 174 7 4 83 15 6 247 18 6 162 17 5 368 19 0 67 2 0 £ 187 129x110 230 20 234* 30 110 80 240 90 380^ 60 £ b. d. 713 10 9 32 0 7 36 18 8 23 18 0 227 11 1 45 8 0 30 12 8 182 19 2 216 13 2 199 8 8 802 9 9 228 3 8 108 9 4 147 12 9 £ s. d. 3,827 11 11 1,334 10 10 676 13 4 211 9 2 1,907 1 8 506 7 0 2,112 11 10 829 8 0 1,209 18 11 1,249 2 6 3,794 1 10 1,540 12 3 4,711 18 5 1,234 17 5 £ s. d. 2,726 14 10 596 0 7 393 10 2 86 0 0 1,509 13 3 281 6 5 1,415 15 3 470 5 4 985 13 6 804 8 4 2,063 15 1 856 16 1 2,422 8 2 542 18 1 £ s. d. 22,716 19 11 5,989 0 6 3,264 12 11 4,065 18 1 15,785 14 7 3,676 12 5 9,944 12 11 5,235 6 11 9,448 9 5 5,704 3 11 15,055 19 4 7,682 9 9 33,740 8 0 8,744 15 5 151,055 4 1 £ s. d. 23,817 17 C 6,727 10 S 3,547 16 1 4,191 7 S 16,183 3 C 3,901 13 C 10,641 9 6 5,594 9 7 9,672 14 1C 6,148 18 1 16,786 6 1 8,366 5 11 36,029 18 3 9,436 14 9 161,046 4 1 10 3 0 15 17 2 19 16 0 28 14 0 157 5 6 Total of order .. 13,140 6 6 406 4 10 ;8,300 18 8 1750^ 1,547 17 1 8,296 18 6 2,061 14 4 1,800 A 2,995 16 3 25,146 5 1 15,155 5 1 I.O.O.F.: Grand Lodge of New Zealand 170 204 8 0 438 2 0 306 16 5 1,018 6 4 1,221 10 11 0 12 0 127 2 0 140 133 7 11 1,723 12 11 4,525 11 1 5,230 17 N.I.O.O.F.: Auckland Provincial District 11 17 6 282 18 4 111 1 6 447 17 4 14 18 0 51 3 7 20 10 16 0 525 16 5 424 15 10 716 15 0 817 15 B.U.O.O.F.: Total of order 0 10 0 36 13 4 3 8 6 30 40 1 10 30 10 0 16 0 4 25 12 A.O.P.: Auckland District Hawke's Bay „ Taranaki „ Wellington „ Nelson , United Westland „ Canterbury United „ United Otago „ Courts not in districts 1 1,742 6 3 619 4 11 394 12 2 2,261 17 11 I 693 12 0 41 15 9 1,031 16 9 1,480 12 4 404 4 0 14 16 6 98 12 6 36 16 9 108 5 6 37 13 6 0 5 0 16 3 0 393 13 2 173 10 6 139 10 1 729 5 4 298 16 0 21 18 0 370 5 3 794 8 5 121 18 6 140 30 70 250 250 253 10 2 6 16 6 2 18 0 43 11 6 33 15 7 1,088 1 8 237 8 0 187 0 7 1,408 7 11 453 6 6 15 13 4 685 3 2 854 2 10 280 11 8 420 18 0 107 13 9 107 16 0 371 2 9 188 7 6 13 1 6 246 18 5 239 16 7 90 30 65 220 250 153 17 10 9 19 3 5 15 0 105 4 2 15 10 0 1 13 8 25 0 10 50 18 8 10 0 0 2,544 6 1 928 4 5 643 17 0 3,393 0 3 1,313 17 1 63 18 9 1.534 13 8 2.535 12 9 653 18 4 1,752 17 6 385 1 0 S65 11 7 2,104 14 10 907 4 0 30 8 6 1,047 2 5 1,397 18 1 352 11 8 10,078 4 4 2,720 11 3 2,215 8 5 17,369 12 3 5,727 3 10 347 1 0 6,469 3 11 12,045 17 8 4,999 0 8 10,869 12 l: 3,263 14 I 2,493 13 II 18,657 17 ! 6,133 16 l: 380 11 I 6,956 15 ! 13,183 12 ! 5,300 7 ! 90 255 26 8 8 5 2 0 107 5 1 90 253 62 20*10 9 Total of order .. 333 13 6 3,043 5 3 I i 1085 479 7 6 5,209 15 8 1,695 14 6 1,060 377 19 5 13,611 8 4 8,343 9 7 61,972 3 4 67,240 2 8,670 2 1 A.O.S.: Total of order 3 10 0 27 12 3 10 50 9 2 20 i 2 81 11 5 30 4 2 397 17 3 449 i

51

h.—a

U.A.O.D.: Total of order .. ., 3,025 5 8 200 19 10 271 4 11 510 608 2 8 1,334 13 11 I 698 7 8 I 525 32 14 5 4,615 13 1 2,590 16 0 5,577 10 9 7,602 L.U.F.B.S.: Total of order | 63 17 1 43 0 0 57 5 0 6 12 1 33 0 0 10 185 1 11 205 19 0 I.O.E.: New Zealand District New Zealand Central „ Albert 298- 7 2 936 13 7 34 16 0 4 6 6 96 2 5 162 2 5 3 6 0 60 166 1 0 376 10 2 36 14 0 112 10 5 7 19 0 31* 60 2l"5 4 430 6 1 I 1,158 16 0 38 2 0 : 197 11 0 570 5 11 44 13 0 1,478 9 0 5,429 9 4 100 14 10 1,711 4 1 6,017 19 5 94 3 10 Total of order 91* 120 9 5 21 5 4 1,627 4 1 812 9 11 7,008 13 2 7,823 7 4 1,269 16 9 4 G 6 261 10 10 579 5 2 91ft S.D.T. : Grand Division of New Zealand .. 356 14 5 2 7 0 70 0 10 110 12 3 8 239 0 2 96 3 9 145 160 8 3 551 5 11 640 12 2 2,289 15 3 2,200 9 H.A.O.B.S.: New Zealand District 750 0 3 73 0 3 141 2 11 80 76 3 8 562 5 10 228 2 7 120 24 11 11 1,120 7 1 935 0 4 3,421 15 8 3,607 2 P.A.F.S.A.: Grand Council of New Zealand 723 3 5 55 22 11 2 94 5 4 6 18 4 483 6 9 213 6 0 55 27 10 1 901 18 3 779 2 10 1,870 18 2 1,993 13 . E.E.B.S.: Total of R.E.B. Societies 483 6 6 377 6 6 106 0 0 233 10 10 100 5 4 0 338 14 10 1,881 18 8 2,026 10 Grand total 3852^ 2,946 18 5 17,713 11 4 5,531 16 2 4,107ft 3,789 13 7 50,492 8 0 31,142 7 1 240,919 4 8 260,269 5 30,126 11 4 1,065 11 7 12,500 18 8 * The funeral benefits are >aid b" the district direct, but the amounts are included in this table in order to show a correct total of expenditure und?r this head.

H.—3

52

MEDICAL AND MANAGEMENT EXPENSES FUNDS. TABLE V.—Receipts and Expenditure for the Year 1885 of all Societies included in Table I.

Eeoeipts. Expenditure. Total Eeceipts. Total Expenditure. Name of Society. Contributions and Levies from own Members. Entrance and Clearance Fees. Other Eeceipts. Medical p™. nmn ( Levies to Att gfe daSe aDd Man^enl °^rictor Grand Other Expenditure. Amount at End of Year. M.U.I.O.O.F.: Auckland District Hawke's Bay , New Plymouth „ Wanganui „ Wellington » Marlborough „ Nelson „ North Westland Hokitika „ Ashley „ North Canterbury „ Lyttelton „ Otago „ Invercargill „ £ s. d. 1,408 2 11 696 18 10 496 2 2 108 8 10 970 6 9 224 8 4 808 9 2 475 7 10 815 16 7 449 17 6 1,265 1 3 596 8 2 2,665 9 6 549 15 3 £ s. d. 70 16 6 63 0 0 7 5 0 38 10 0 52 17 10 110 0 10 0 15 1 0 £ s. d. 702 7 5 140 16 0 18 12 0 108 1 6 163 16 11 27 17 10 48 17 2 186 7 9 76 15 7 35 14 5 427 10 3 361 1 10 397 11 2 241 0 1 £ s. d. 989 1 8 535 18 11 332 7 3 127 4 9 613 12 0 164 12 0 487 11 0 342 4 7 486 1 10 307 0 3 949 2 4 469 5 6 1,925 19 9 474 11 10 £ s. d. 558 16 8 250 2 9 117 3 1 38 7 4 27o 4 11 70 17 0 209 11 1 147 18 3 279 14 9 104 6 5 380 6 11 215 5 3 770 3 1 138 1 3 £ s. d. 235 5 10 71 16 3 55 3 11 18 19 6 74 2 6 14 14 6 117 12 0 65 9 6 80 15 6 68 8 3 117 3 9 60 13 5 193 13 0 54 17 6 £ s. d. 366 11 1 53 15 11 16 10 8 54 1 9 111 19 9 10 4 3 40 18 11 110 3 9 80 18 9 46 3 7 294 17 1 325 2 1 320 11 9 181 6 3 £ s. d. 2,181 6 10 900 14 10 521 19 2 255 0 4 1,187 1 6 253 7 2 857 16 4 676 16 7 892 12 2 516 18 11 1,761 1 8 957 10 0 3,063 18 2 862 12 10 £ s. d. 2,149 15 3 911 13 10 521 4 11 238 13 4 1,075 19 2 260 7 9 855 11 0 665 18 1 927 10 10 525 18 6 1,741 10 1 1,070 6 3 3,210 7 7 848 16 10 £ s. d. 7,209 12 6 154 13 7 40 1 7 16 7 0 1,138 17 4 0 8 2 248 9 2 15 12 4 73 11 7 59 3 3 1,906 13 11 1,312 18 11 2,978 2 7 23 11 0 31 7 0 68 10 2 017 6 71 17 6 Total of order . . 11,530 13 1 8,204 13 8 421 13 6 2,936 9 11 3,556 18 9 1,228 15 5 2,013 3 7 14,888 16 6 15,003 11 5 15,178 2 11 I.O.O.F. : Grand Lodge of New Zealand 1,298 6 8 166 8 4 221 16 10 841 11 7 557 3 5 189 12 6 268 18 2 1,686 11 10 1,857 5 8 370 4 3 N.I.O.O.F.: Auckland Provincial District 4 15 0 252 6 6 379 11 10 14 18 0 138 5 3 10 15 8 23 15 0 399 4 10 425 2 5 13 17 8 B.U.O.O.F.: Total of order 45 13 8 3 8 6 27 10 0 20 18 4 49 2 2 48 8 4 7 11 A.O.F.: Auckland District Hawke's Bay „ Taranaki „ Wellington „ Nelson „ United Westland » Canterbury United „ United Otago „ Courts not in districts 1,694 2 10 698 6 5 402 16 6 2,605 13 0 826 4 1 72 11 7 917 14 9 1,909 5 3 486 4 8 109 14 0 98 17 0 37 5 6 113 13 0 8 9 6 340 10 0 76 9 5 42 14 3 240 2 9 79 0 6 5 14 8 173 6 6 424 2 11 48 17 4 1,102 18 0 487 12 1 309 12 6 1,795 12 2 497 7 9 44 17 7 682 11 8 1,540 1 2 298 11 6 464 10 7 224 17 10 99 17 11 834 14 5 213 11 1 31 10 6 336 4 0 550 6 7 103 8 3 251 13 4 46 8 3 39 5 0 165 18 9 57 16 9 9 10 6 69 8 6 139 18 2 335 4 11 112 5 6 21 12 1 176 16 3 103 13 2 2,144 6 10 873 12 10 482 16 3 2,959 8 9 913 14 1 78 6 3 1,105 16 3 2,461 15 2 549 5 9 2,154 6 10 871 3 8 470 7 6 2,973 1 7 872 8 9 85 18 7 1,143 19 6 2,607 9 10 528 12 3 397 6 8 167 0 8 37 14 5 451 8 6 767 9 4 -1 13 8 968 0 8 1,807 7 6 188 3 3 14 15 0 128 7 0 14 3 9 55 15 4 377 3 11 126 12 6 •• Total of order 9,612 19 1 525 4 9 1,430 18 4 6,759 4 5 2,859 1 2 779 19 3 1,309 3 8 11,569 2 2 11,707 8 6 4,784 11 0 A.O.S.: Total of order 14 8 5 0 2 6 2 19 6 17 12 0 4 7 0 17 10 5 21 19 0 28 3 11 •• U.A.O.D: Total of order 3,585 17 6 165 1 5 701 4 1 2,671 14 3 1,072 1 8 230 8 7 482 18 5 4,452 3 0 4,457 2 11 677 1 8 I

H.—3,

MEDICAL AND MANAGEMENT EXPENSES FUNDS— continued.

53

Eeceipts. Expenditure. Name of Societt. Contributions and Levies from own Members. Medical Attendance and Medicine. S™! j^-gf - Total Receipts. Total Expenditure. Amount at End of Year. Entrance ana Clearance Fees. Other Eeceipts. Other Expenditure. L.U.F.B.S.: Total of order £ s. a. 56 1 0 £ s. d. 2 15 0 £ s. d. 0 17 6 £ s. d. 40 10 0 £ s. d. 19 1 0 £ s. d. £ s. d. £ s. d. 59 13 6 £ s. d. 59 11 0 £ s. a. 0 6 10 I.O.R.: New Zealand District New Zealand Central „ Albert 279 10 2 934 19 4 52 19 0 89*12 6 35 10 1 67 3 4 1 13 8 156 1 8 538 18 5 23 10 0 80 11 5 268 11 8 17 1 0 34 16 0 139 17 8 2 13 0 44 12 2 212 17 1 2 0 0 315 0 3 1,091 15 2 54 12 8 316 1 3 1,100 4 10 45 4 0 26 4 7 286 2 11 66 1 11 Total of order 1,267 8 6 89 12 6 104 7 1 718 10 1 366 4 1 177 6 8 259 9 3 1,461 8 1 1,521 10 1 378 9 5 S.D.T.: Grand Division of New Zealand 134 12 2 419 9 4 45 17 9 23 9 9 260 15 9 105 16 0 42 10 0 45 3 11 488 16 10 454 5 8 H.A.O.B.S.: New Zealand District: 977 12 1 701 9 7 374 6 7 63 15 11 91 14 9 185 11 8 321 1 10 1,254 18 6 1,460 13 11 688 9 3 P.A.F.S.A.: Grand Council of New Zealand 760 0 8 24 0 11 69 7 2 521 18 8 204 17 5 116 18 4 7 18 5 853 8 9 851 12 10 79 0 10 E.E.B.S.: Total of E.E.B. Societies .. 377 6 6 22 7 6 28 12 1 302 18 6 108 13 0 428 6 1 411 11 6 94 16 0 Grand total 30,325 8 4 1,573 5 5 5,710 8 11 21,303 3 0 9,400 18 8 2,840 2 4 4,735 19 3 37,609 2 8 38,280 3 3 22,434 17 0

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54

ASSETS. TABLE VI.—Showing the Modes in which the Funds of all Societies included in Table I. were invested and otherwise disposed as at 31st December, 1885.

Name of Society. Total. Investments Value of Land Cash r JS w,?™; at and not bearing Go£™'*?, Interest. Buildings. Interest. tuio, ana Other Assets. IC.U.I.0.0.7.: Auckland District Hawke's Bay , New Plymouth „ Wanganui , Wellington „ Marlborough „ Nelson , North Westland Hokitika „ Ashley North Canterbury „ Lyttelton , Otago „ Invercargill » ,. £ s. d. 31,044 19 6 7,270 8 8 3,587 17 8 4,307 U 3 17,491 2 0 3,962 10 6 11,089 18 8 5,622 11 11 9,826 6 5 6,208 1 4 18,723 0 0 9,905 3 11 39,772 6 4 9,568 17 10 £ s. d. 9,529 11 8 2,571 10 0 3,451 17 5 320 0 0 3,797 13 8 2,735 0 0 10,227 4 9 4,933 9 5 8,610 1 4 4,266 0 11 3,780 18 9 3,782 14 1 29,385 16 11 7,660 10 9 £ s. a. 20,257 1 10 3,834 16 10 £ s. d. 668 12 11 591 0 10 136 0 3 207 14 3 407 1 7 27 17 3 96 19 11 237 7 4 434 1 7 347 8 3 1,096 15 7 822 18 1 1,704 2 10 522 2 9 £ s. d. 569 4 1 272 15 0 £ s. d. 20 9 0 3,680 0 0 13,209 9 5 1,119 0 0 713 6 0 439 5 2 700 2 8 1,594 12 2 13,031 18 0 4,784 15 0 8,160 0 11 1,300 0 0 100 0 0 66 17 4 78 10 0 12'io 0 80 0 0 10 0 0 2 3 3 52 8 0 2' 0 10 742 3 6 469 16 0 392 18 2 80 0 0 71 4 2 45 0 9 129 7 6 6 4 4 Total of Order .. ., 338 17 10 178,380 19 0 95,052 9 8 72,824 8 0 7,300 9 5 2,864 14 1 :.0.0.F.: Grand Lodge of New Zealand 521 1 4 616 8 9 90 2 9 6,423 14 8 2,624 7 1 2,571 14 9 ST.I.O.O.F. : Auckland Provincial District 17 13 11 88 10 0 920 3 3 813 19 4 3.U.O.O.F.: Total of Order .. 4 32 13 3 32 13 3 L.O.F.: Auckland District Hawke's Bay „ Taranaki „ Wellington „ Nelson United Westland „ Canterbury United „ United Otago „ Courts not in Districts 11,719 9 8 3,591 18 5 2,531 8 3 20,214 19 5 6,968 11 3 396 1 3 8,387 14 8 15,523 17 10 5,516 19 6 6,016 8 3 2,581 7 11 2,012 3 5 7,805 7 9 5,957 0 0 350 0 0 6,467 1 9 12,221 11 6 1,655 0 0 4,753 8 11 627 5 3 404 17 6 10,659 17 10 437 7 10 227 19 8 114 7 4 1,033 3 5 940 6 3 30 11 3 299 2 11 1,068 4 10 554 6 11 512 4 8 155 5 7 715 2 11 71 5 0 15 10 0 29 10 0 446 8 1 194 17 2 l"7 6 1,242 0 0 1,749 2 3 3,112 15 5 35o"o 0 38 11 2 Total of Order .. 74,851 0 3 45,066 0 7 22,549 7 2 4,705 10 5 2,140 3 5 389 18 8 LO.S.: Total of Order 24 0 2 497 3 1 460 3 1 12 19 10 J.A.O.D.: Total of Order .. 938 17 11 776 8 3 6 2 8 9,173 10 2 7,277 13 4 174 8 0 j.U.F.B.S.: Total of Order .. 17 11 10 139 16 0 357 7 10 200 0 0 [.O.B.: New Zealand District New Zealand Central District Albert District 1,794 17 5 6,389 12 4 170 5 9 1,684 18 11 4,188 4 2 122 15 9 1,599 14 9 63 9 6 516 3 5 46 9 0 85 10 0 10 0 0 3710 0 Total of Order 8,354 15 6 5,995 18 10 1,599 14 9 579 12 11 141 19 0 37 10 0 3.D.T.: Grand Division of New Zealand .. 477 17 1 69 8 7 79 9 11 2,420 5 7 1,793 10 0 3.A.C.B.S.: New Zealand District 412 0 0 397 4 7 420 11 6 4,752 13 3 3,522 17 2 P.A.P.S.A.: Grand Council of New Zealand 2,308 0 2 1,721 3 10 361 10 7 225 5 9 3.B.B.S.: Total of R.E.B. Societies 61 12 6 12 10 0 2,133 16 4 2,059 13 10 Grand total (exclusive of Central Bodies) 100609 9 9 14983 13 10 7,529 16 10 862 11 11 290,606 2 4 166620 10 0 Total of Central Bodies .. 31,657 18 3 25778 8 5 162 17 0 3101 5 0 2,085 4 2 530 3 8 Grand total f (inclusive [of Central Bodies) 322,264 0 7 9,615 1 0 192398 18 5 100772 6 9 18084 18 10 1,392 15 7

55

H.—3.

INVESTMENTS AT INTEREST. Table VII.—Showing the various Investments at Fixed Rates, as at 31st December, 1885, belonging to all Societies included in Table I.

Name of Society. Total. Post Office Savings Bank. Other Banks. $ >g Deposited with Companies ° g and Building -g g Societies. £-% Mortgages on Freehold Property. 'o "S j Government *g "£ o S and «d £ •^5 Municipal -g® Ph £ Debentui es. Pn £ Shares in ! *g "§ Companies o £ and Building j -g.g Societies. I p3 d Other Investments. o 1 M.U.I.O.O.F.: Auckland District Hawke's Bay „ New Plymouth „ Wanganui „ Wellington Marlborough „ Nelson „ North Westland Hokitika „ Ashley „ North Canterbury „ Lyttelton „ Otago , Invercargill , £ s. d. 9,529 11 8 2,571 10 0 3,451 17 5 320 0 0 3,797 13 8 2,735 0 0 10,227 4 9 4,933 9 5 8,610 1 4 4,266 0 11 3,780 18 9 3,782 14 1 29,385 16 11 7,660 10 9 £ s. d. 13 1 8 211 0 0 616" 7 10 169 8 9 53 19 1 35 1 i 1,671 0 11 599 3 6 10 4 6 935 15 9 463 11 8 £ s. d. 2,983 10 0 441 10 0 180 17 5 575 0 0 202 16 0 388 8 1 3,215 0 0 5-0 5-0 5-0 5-6 5-0 5-0 5-0 £ b. d. 180 0 0 75"o 0 £ 5-6 6: 6 £ s. a. 4,710 0 0 1,950 0 0 2,810 0 0 320 0 0 1,621 10 0 2,735 0 0 7,390 0 0 3,500 0 0 4,600 0 0 1,545 0 0 1,630 0 0 2,236 4 8 24,058 2 3 6,945 0 0 £ 7-9 8-2 84 10-0 67 9-8 7-5 9-2 8-7 7-0 7-9 7-2 8-0 7-4 £ s. a. 1,800 0 0 250 0 0 1,565 0 0 500 0 0 760 0 0 7-0 7-6 6-2 6-0 4-0 £ s. d. 909 15 10 £ 9-9 £ s. d. 23 0 0 900 6 0 491 2 3 60 5-0 9-0 527 7 3 750 0 0 3,641 18 11 186 19 1 5-0 5-0 5-1 50 1,050*0 0 900 0 0 5-5 60 124 8 0 786 4 11 150 0 0 6-8 80 7-0 65 6 0 5-0 ■ • Total of order 95,052 9 8 4,778 15 0 13,093 6 9 5-0 2,205 0 0 5-7 66,650 16 11 8-0 1,970 8 9 1,479 2 3 6-: 4,875 0 0 6-3 8-7 i Grand Lodge of New Zealand.. 9-1 1 5-0 2,624 7 1 195 0 4 903 6 9 51 926 0 0 250 0 0 60 350 0 0 •• N.I.O.O.F.: Auckland Provincial District .. 450 0 0 7-1 813 19 4 36 12 11 327 6 5 5-0 •• ■• ■■ •• B.U.O.O.F.: Total of Order I 32 13 3 32 13 3 A.O.P.: Auckland District Hawke's Bay „ Taranaki , Wellington „ .v Nelson , United Westland „ Canterbury United .. United Otago „ Courts not in districts 6,016 8 3 2,581 7 11 2,012 3 5 7,805 7 9 5,957 0 0 350 0 0 6,467 1 9 12,221 11 6 1,655 0 0 70 0 0 116 17 2 262 3 5 635 15 0 4,411 8 3 289 10 9 60 0 0 455 12 9 1,552 0 0 180 0 0 5-0 5-0 4-7 50 50 5-0 175 "o 0 7O*'o 0 7-6 6-0 235 0 0 2,000 0 0 1,615 0 0 6,414 0 0 1,605 0 0 170 0 0 4,725 0 0 9,595 0 0 1,025 0 0 7-0 7-9 80 78 7-9 7-5 74 7-8 68 1,300 0 0 75"o 0 2,800 0 0 7-0 8-0 6*4 100 0 0 i 6*0 '• 130 6 0 4* 1 515*19 8 447 14 4 1,756 17 2 630 0 0 5-0 5-0 257 0 0 382 0 0 6-6 6-5 969"2 1 7*1 •• 40 6 0 ib'( Total of order 45,066 0 7 2,043 9 7 9,335 8 11 5-0 884 0 0 6-4 27,384 0 0 7-7 4,175 0 0 6-6 1,069 2 1 6-7 170 0 0 5A.O.S.: Total of order 80 460 3 1 120 3 1 340 0 0

56

H.~3.

TABLE VII.—INVESTMENTS AT INTEREST— continued.

Name of Society. Total. Deposited with °1 on Freehold Property. «■»' Government and Municipal Debentures. "oin Shares in © S Companies •g ® and Building Ph^h Societies. Other Investments. *o"S B Post Office Savings Bank. Other Banks. Companies and Building Societies. U.A.O.D.: Total of order £ s. d. 7,277 13 4 £ a. a. 2,027 3 4 £ s. d. 2,439 15 4 4-9 £ s. d. 480 0 0 5-7 £ s. a.l 1,838 10 0J £ 8-1 £ s. d. & £ a. a. 483 13 2 £ 7-0 £ B. d. 8 11 6 10C L.CJ.F.B.S.: Total of order 200 0 0 200 0 0 5-0 I.O.E.: New Zealand District New Zealand Central » Albert 1,684 18 11 4,188 4 2 122 15 9 354 16 10 790 0 9 122 15 9 566 2 1 1,166 4 9 5-3 5-0 73o' 8 8 7: 7 364 0 0 1,145 10 0 8-0 7-9 400 0 0 300 0 0 6-5 6-0 ■• 56 0 0 61 • • • • Total of order 5-1 5,995 18 10 1,267 13 4 1,732 6 10 730 8 8 7-7 1,509 10 0 7-9 700 0 0 6-3 .. 56 0 0 6-1 S.D.T.: Grand Division of New Zealand 8-0 81 1,793 10 0 52 10 0 56 0 0 5-0 100 0 0 6-0 1,370 0 0 215 0 0 ■• ■■ •• H.A.C.B.S: New Zealand District 7-5 .. 3,522 17 2 2,157 17 2 5-0 1,365 0 0 P.A.F.S.A,: Grand Council of New Zealand 1,721 3 10 289 19 6 236 4 4 50 125 0 0 5-5 1,040 0 0 7-9 50 0 0 6-1 B.E.B.S.: Total of E.E.B. Societies 2,059 13 10 179 13 10 5-0 1,650 0 0 8-1 90 0 0 7-1 140 0 0 Grand total (exclusive of Central Bodies) Total of Central Bodies 166,620 10 0 25,778 8 5 104,523 16 11 19,683 5 5 7-9 7-8 10,000 0 0 772 0 0 6-3 6-0 3,873 4 0 6-1 2,068 13 9 6-i 11,008 14 2 944 10 2 30,481 12 6 2,533 10 4 5-0 5-0 4,664 8 8 1,845 2 6 5-7 6-4 Grand total (inclusive of Central Bodies) 6-1 2,068 13 9 192,398 18 5 11,953 4 4 33,015 2 10 5-0 6,509 11 2 5-9 124,207 2 4 7-9 10,772 0 0 6-3 3,873 4 0 6-

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57

FUNDS AND ASSETS OF CENTRAL BODIES. TABLE VIII. —Value of Funds under the Direct Control of Central Bodies, as at 31st December, 1885, together with the Modes of their Investment and Disposal.

B—H. 3. • :

Value of Funds. Average Kate of Interest. Kami; of Socilty. Amount at Interest. Value of Land and Buiidings. Cash not bearing Interest. Value of Goods, &o. Other Assets Total. Funeral. Management. Other. • H.U.I.O.O.F,.: Auckland District .. Hawke's Bay „ New Plymouth „ .. ' .. Wellington „ Marlborough „ Nelson „ .. ■ .. North Wostland „ ■ .. • • .. • • Hokitika Ashley „ North Canterbury „ - .. - ■ .. ■ ■ .. Lyttelton „ Otago Invercargill „ £ s. d. 5,164" 1 2 89 4 5 171 14 6 168 14 3 466 10 8 1,897 9 3 74 12 0* 59 9 4 79 15 8 479 5 7 63 1 0 593 5 3 239 2 4 £ s, d. 5,109 19 5 -15 2 9 146 5 11 58 13 11 0 10 6 164 11 7 1&- 15 1 49 14 2 76 11 8 108 10 4 4 18 3 178 5 4 79 17 0 £ s. d. -1 4 7 40 17 6 25 8 7 22 16 10 0 3 0 105-4 4 33 6 11 9 15 2 3 4 0 55 5 8 47 2 9 9 10 -64 7 10 £ s. a. 54 1 9 48 6 11 | 87 3 6 465 17 2 1,627 13 4 27 10 0 £ s. d. | 4,915 1 5 54 4 5 115 0 0 466*10 8 1,483 5 10 £ 7-6 7-0 4'5 10*0 6-3 £ s. a. £ s. d. 248 19 9 56 14 6 138 14 3 378 3 5 47 2 0 59 9 4 79 15 8 190 14 11 52 1 0 187 15 3 19 2 10 £ s. a. 35"o 0 30 "o 0 36 0 0 27 10 0 £ S. d. 315 9 7 11 0 0 405 18 11 159 5 4 .. 250 15 6 98 14 11 7-0 4-5 239* 7 4 11 0 0 154 14 6 121 4 7 49**3 4 I.O.O.P.: Grand Lodge of New Zealand 3,971 5 6 3,897 5 1 48 15 0 25 5 5 3,269 6 8 7-0 49 17 0 135 0 0 481 0 4 36 1 6 N.I.O.O.P. : Auckland Provincial District .. .. 948 0 4 908 17 6 11 2 10 28 0 0 909 7 6 6-7 10 12 10 I 28 0 0 A.O.F.: Auckland District Hawke's Bay „ Taranaki „ Wellington „ .. ■ - Nelson „ Canterbury United United Otago „ 2,479 2 5 ■ 472 17 8 213 6 9 2,389 11 4 514 18 2 2,004 0 10 3,418 8 6 2,057 7 8 361 17 3 128 0 0 2,115 15 11 345 8 9 1,888 19 1 2,558 14 10 111 0 8 ie 7 7 37 14 4 273 15 5 69 9 5 115 1 9 231 11 11 310 14 1 95 12 10 47 12 5 2,101 18 3 266 16 0 57 4 0 2,011 1 4 200 0 0 1,760 15 9 3,055 0 0 6-7 5-0 4-5 7-8 7-0 7-4 80 66 15 1 110 8 10 108 10 4 . 179 19 11 214 18 2 135 1 8 243 3 6 310 14 1 95 12 10 47 12 5 198 10 1 100 0 0 108 3 5 120 5 0 100' 0 0 628' 1 9 L.U.P.B.S.: Grand Lodge of New Zealand 5 4 6 5 4 6 4 16 6 5-0 0 8 0 I.O.E.: New Zealand District ■ New Zealand Central District 1,967 16 1 1,836 6 7 1,961 16 3 1,404 17 6 5 19 10 59 10 6 371 12: 7 1,833 9 1 1,450 1 11 6-7 7-5 113 0 0 42 14 7 273 4 8 91 12 5 S.D.T.: Grand Division of New Zealand ! " I 276 13 11 256 13 111 -19 10 0 20 0 0 256 13 11 4-0 20 0 0 H.A.C.B.S.: New Zealand District 443 18 0 409 17 9 34 0 3 293 9 9 7'7 87 7 9 03 0 6 Grand Council oLNew Zealand .. - 1,170 2 3 31,657 18 3 1,058 5 3 -0 8 3 111 17 0 925 0 0 8-0 133 5 3 111 17 0 Total .. 25,345: 9 11 1,371 5 9 4,941 2 7 25,778 8 5 7-3 162 17 0 3,101 5 0 2,085 4 2 530 3 * Balance-sheet made up to 28th February, 1833. I Value of District Sick Fund. The funeral levies are remitted to the head-quarters of the order in New South Wales.

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58

FUNDS OF CENTRAL BODIES.—INVESTMENTS AT INTEREST. TABLE IX.-Showing the various Investments at Fixed Rates, as at 31st December, 1885, of the Funds under the Direct Control of Central Bodies.

[Approximate Coit of Fapir.— Preparation, nil; printing (1,800 copies , £59 7s. 6<i.]

Authority: George Didsbtjry, Government Printer, Wellington.—lBB7.

Name of Society. Total. Post Office Savings Bank. Depos Other Banks. Deposited with >sited with Kate of Interest. Companies and Building Societies. Bate of Interest. Mortgages on Freehold Property. Bate of Interest. Government and Municipal Debentures. Rate of Interest. M.U.I.O.O.F.: Auckland District .. Hawke's Bay „ New Plymouth „ Marlborough „ Nelson „ Otago „ Invercargill • • £ s. d. 4,915 1 5 54 4 5 115 0 0 466 10 8 1,483 5 10 250 15 6 98 14 11 £ s. a. 115 0 0 £ s. d. 100 1 5 5-0 £ s. d. 54* 4 5 £ 7-0 £ s. d. 4,815 0 0 466 10 8 400 0 0 200 0 0 £ 7-7 10-0 8-0 7-5 £ s. d. £ 11 5 10 10 9 6 98 14 11 30o' 0 0 40 6 0 5-0 5-0 772 0 0 6*0 I.O.O.F.: Grand Lodge of New Zealand 3,269 6 8 450 0 0 5-0 1,019 1 1 6-0 1,800. 5 7 8-0 N.I.O.O.F.: Auckland Provincial District 909 7 6 409 7 6 5-0 500 0 0 80 A.O.F.: Auckland District.. Hawke's Bay „ Taranaki „ Wellington „ Nelson „ Canterbury United „ United Otago „ 2,101 13 3 266 16 0 57 4 0 2,011 1 4 200 0 0 1,760 15 9 3,055 0 0 57 4 0 126 1 4 601 13 3 266 16 0 5-0 5-0 1,500 0 0 1,885' 0 0 7-4 8-0 240*15 9 200' 0 0 ?0 1,520 0 0 3,055 0 0 7-9 8'0 L.U.F.B.S.: Grand Lodge of New Zealand 4 16 6 4 16 6 5-0 I.O.E.: New Zealand District New Zealand Central District 1,833 9 1 1,450 1 11 28* 4 11 316 19 11 5-0 57117 0 7-0 1,516 9 2 850 0 0 7-0 8-0 S.D.T.: Grand Division of New Zealand 256 13 11 256 13 11 H.A.C.B.S.: New Zealand District 293 9 9 43 9 9 60 250 0 0 8-0 P.A.F.S.A.: Grand Council of New Zealand 925 0 0 925 0 0 8-0 Total 25,778 8 5 944 10 2 2,533 10 4 5-0 1,845 2 6 6-4 19,683 5 5 7:8 772 0 0 60