EDUCATION: TEACHERS' SUPERANNUATION FUND.

Appendix to the Journals of the House of Representatives, 1915 Session I, E-09

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1915. NEW ZEALAND.

EDUCATION: TEACHERS' SUPERANNUATION FUND.

Laid before Parliament in pursuance of the Act.

CONTENTS. Page Part 1. Extract from Report of Minister .. .. .. .. .. .. 1 2. Report of Board, with additional Statements to those prescribed by Regulations .. 2 Statements presoribed by Regulations .. .. .. .. .. .. 5

Part 1. EXTRACT FROM THE THIRTY-EIGHTH ANNUAL REPORT OF THE MINISTER OF EDUCATION. The balance at the credit of the fund on the 31st December, 1914, was £302,701, an increase over that on the 31st December, 1913, of £37,565. The income for 1914 was £78,626, and the expenditure £41,061. During the year 522 members were admitted, while 270 left the fund, a net increase of 252. At the end of 1914,— The number of contributors was .. .. .. .. .. 4,269 Of whom members under Part IX of Education Act, 1908, numbered . . 90 And members admitted under sections 3 and 4 of the Public Service Classification and Superannuation Amendment Act, 1908 (universities), numbered . . .. .. .. .. . . 56 The annual rate of contribution paid as at the end of the year was . . £47,831 The number of allowances in force at the end of the year was . . 504 representing an annual charge of .. .. .. .. £35,191 viz.,— Ordinary retiring - allowances were .. .. 318, representing £28,709 Retiring-allowances in medically unfit cases .. 56, ~ 4,419 Allowances to widows .. 72, ~ 1,309 Allowances to children . . 58, ~ 754 The amount held by the Public Trustee at the end of the year was . . £294,283 The fund receives interest on daily balances in the hands of the Public Trustee— 4J per cent, on the first £6,000 and 4j per cent, on the balance. No charge is made for investment. Provision has been made for the payment by the Government of the contributions of contributors to the fund who have enlisted with the Expeditionary Forces engaged in the war, until the release of the contributors from military duties.

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The triennial investigation of the fund, as provided for under the Public Service Classification and Superannuation Amendment Act, 1908 (section 38), has been made by the Actuary appointed by the Governor for the purpose, and his report thereon will be laid before Parliament during the coming session.

Part 2. NINTH REPORT OF THE BOARD CONSTITUTED BY THE PUBLIC SERVICE CLASSIFICATION AND SUPERANNUATION AMENDMENT ACT (PART I), 1908. For the Year ended 31st December, 1914. The Honourable the Minister of Education. ".«■. Sir, — Wellington, Bth June, 1914. The Board has to submit the following report for the year ended the 31st December, 1914: — Meetings. —The usual quarterly meetings of the Board were held in February, May, August, and November. Contributors. —The number of contributors increased from 4,017 at the end of 1913 to 4,269 at the end of 1914, an increase of 252. Table A shows the contributors arranged according to percentage of contribution, together with the number admitted and the number left during the year. Retiring and other Allowances.' —Allowances amounting to £6,610 13s. per annum were granted during the year. Details are given in Table 3. The annual amount payable at the end of the year was £35,190 lis. Seventeen allowances were discontinued by death, and thirteen from other causes—viz., twelve children attained the age of fourteen years, and one annuitant (retired medically unfit) permanently rejoined the Education service, his allowance consequently ceasing. Income. —The total income for the year was £78,626, made up as follows :— £ ■" Members'ordinary contributions .. .. .. 49,252 Recredits . . . . . . .. . . 57 Government subsidy .. .. .. .. 17,000 Interest from Public Trustee .. .. .. 11,798 Interest on arrears of contributions . . . . . . 519 Total for year .. . . .. .. £78,626 It will be seen on reference to the balance-sheet that considerable amounts of contributions and interest were outstanding at the end of the year, the figures being £5,120 2s. 3d. and £805 17s. 3d. respectively. That these sums are so large is due to the fact that many of the contributors who failed to join in 1906, and who were admitted in 1913 under section 5 of the amending Act of 1912, have not yet paid up the full amount of arrears due from the Ist January, 1906, payment of which was a condition of their admission. The regulations allow them to pay the arrears by annual or monthly instalments. Of outstandings on the 31st December, 1913, £1,062 3s. lid. contributions and £425 Bs. interest were paid off in 1914. Expenditure. —The allowances paid to contributors who have retired, and to dependants of deceased contributors, and annuitants, amounted to £33,484 lis. 4d, an increase of £5,197 16s. sd. over that of 1913. Refunds of contributions on voluntary retirement from the Education service amounted to £6,382 Bs. 10d., while the refunds to personal representatives of deceased contributors amounted to £1,015 19s. 6d.

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One contributor elected to accept compensation (payable from the Consolidated Fund) in lieu of a retiring-allowance, and in terms of section 32 (d) of the Act was granted a refund of her contributions, amounting to £42 19s. 6d. Net Revenue. —The total for the year was £37,565. Accumulated Funds.' —These amounted at the end of the year to £302,700 14s. 9d. Government Subsidy. —The Government subsidy of £17,000 was received during the first quarter of the year. The total subsidies paid by the Government since the inception of the fund amount to £67,000. Investment of the Fund. —The fund receives interest on daily balances in the hands of the Public Trustee of 4j per cent, on the first £6,000 and 4j per cent, on the remainder. These rates are the maximum allowed by the Public Trust Office Act. The Board is of opinion that a higher rate could be earned, and is taking steps to secure, if possible, a more favourable return on the moneys invested. Actuarial Investigation.- —The triennial investigation (for the years 1911, 1912, and 1913) has been made by the Actuary appointed by the Governor for the_purpose, and his report will be presented to Parliament during the coming session'. - Statistics.- —The statements and accounts prescribed by regulations under the Act, together with other additional statements, are attached hereto. I have, &c.j J. Allen, Chairman.

STATEMENTS IN ADDITION TO THOSE PRESCRIBED BY THE ACT AND REGULATIONS.

A. (i.) Number of Contributors on the 31st December, 1914, arranged according to Percentage of Contribution.

5 per Cent. 6 per | 7 per 8 per 9 per 10 per Cent, j Cent. Cent. Cent. Cent. Totals. M. F. M. F. M. F. M. F. j M. F. M. F. M. F. Total. Numbers as at 31st December, 1913 Numbers admitted during year .. Numbers left during year 838 120 958 31 1,430 246 292 13 1,722 259 127 7 1,595 252 310 25 335 15 243 255 203 140 13 J 17 4 12 256 272 207 152 8 20 1 11 248 252 206 141 147 7 154 7 72 8 80 11 131 31 125 6 13 1,965 1 85 12 1,880 8 1,802 5 163 2,215 359 2,574 185 4,539 270 4,017 522 Numbers at end of year 927 320 147 69 100 2,389 4,269 * (ii.) Number of Contributo: is u: NDEE ! Section: 5 3 AND 4 or above Figu: Am. IBS), ind: :en [ Ac ', 1912 (U: ivers: [TIES), (INCLU id ed IN Numbers as at 31st December, 1913 Numbers admitted during year .. Numbers left during year 6 7 13 1 1 1 2 .. 2 .. 4 .. 4 4 8 1 1 10 .. £ 1 .. .. 1 11 .. £ 5 5 1 18 1 1 19 5 1 14 45 15 60 7 3 3 48 15 63 7 Numbers at end of year 12 1 4 .. 7 1 11 .. £ 5 53 3 56 Iducation Act, 908 (included in (i.) a: (iii.) Number of Contributors nder Pa: ;t IX, ■ovb). Numbers at 31st December, 1913 5 Numbers left during year Numbers at end of year .. 5 5 6 8 10 : 15 6 13 9 12 5 6 8 9 ! 13 6 13 9 8 11 1 47 50 13.. 4 3 7 8 1 43 47 97 7 90

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B. Total Number of Contributors who have joined and left the Fund since its Establishment (1st January, 1906, to 31st December, 1914).

C. Progressive Annual Table of Receipts and Expenditure (1st January, 1906, to 31st December, 1914).

D. Statement of Members of the Fund who at the End of 1914 had attained the Ages as shown therein.

Number. M. F. Total. Annual Salary. | Annual Rate of Contributions. 'otal entered (including net increases in 2,441 salary and contributions) 'otal discontinued ... ... ... 561 2,441 3,470 1,081 3,470 5,911 1,048,701 £ 67,233 561 1,081 1,642 281,816 19,402 Total existing at 31st December, 1914 1,880 2,389 4,269 ) 766,885 j 47,831 N m » W

The following ta' ile s' lows the progress of the fund since its estah )lis] iment :— (Figures are given to tho nearest pound only). Period ended Total Number of Contributors at End of Period. Total Contributions Total Interegt (including reoeived T , lnaome Government during p eriod . Jrant) received B during Year. £ £ 33 72,010 12,395 84,405 Total Expenditure. Credit Balance. 4,017 £ 33,567 £ 265,136 31st Dec, 1913 ... 6 years, 1906-13 ... 31st Dec, 1914 ... 4,017 4,269 347,962 66,309 414~271 44,417 12,317 56,734 392,379 78,626 127,243 41,061 265,136 302,701 Total (9 years) ... 471,005 168,304

Male. Female. Number. Age : Years. Number. Age: Years. 15-66 16-67 17-68 18-69 19-70 0 6 2 1 55-56 56-57 57-58 58-59 59-60 60 8 5 1 4 1 4 2 3 Total 14 23

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STATEMENTS AND ACCOUNTS AS PRESCRIBED BY REGULATIONS, IN TERMS OF SECTION 37 OF THE PUBLIC SERVICE CLASSIFICATION AND SUPERANNUATION AMENDMENT ACT, 1908.

1. STATEMENT of CONTRIBUTORS, showing Annual Rates of Salaries and Contributions as at the 31st December, 1914.

2. PARTICULARS of CONTRIBUTIONS discontinued and Allowances granted and Refunds of Contributions made during the Year ended 31st December, 1914.

Number. Annual Rate of Salary -—■ as at End of Year. M. F. Total. £ s. d. Contributors at 31st December, 1913 ... 1,802 2,215 4,017 708,589 0 0 New contributors entered during the 163 359 522 61,978 4 0 year ended 31st December, 1914 Net increase in salaries and contributions ... ... ... 41,788 13 8 by promotions during the year Totals ... ... ... 1,965 2,574 j 4,539 | 812,355 17 8 Contributions discontinued during the 85 185 ! 270 45,471 5 0 year ended 31st December, 1914, by resignation, &c. Annual Rate of Contributions as at End of Year. £ s. d. 44,956.0 0 3,453 8 9 2,541 1 8 50,950 5 5 3,118 18 3 Total at 31st December, 1914... 1,880 , 2,389 | 4,269 | 766,884 12 8 47,831 7 2

How discontinued. Co: umbei ntribul • of ;ors. o Annual Rate at Date of Retirement. Salary. Contributioi Allowance! 3 granted. | Other Payments (uonrenourring). M. F. Contributions. Pensions: Annual Rate. By death before pension entered £ s. d. £ 8. d. £ s. d. £ s. d. upon — (a.) Contributions paid to personal representatives (b.) Leaving widow or child* By voluntary retirement By lapsed membership By transfer to other funds Medically unfit — Over fifteen years' service .. By retirement at pension age — (a.) Allowances granted (b.) Contributions refunded — section 32 (1, d) of Act (compensation) 5 6 40 2 3 138 15 5 10 6 178 17 3 1,950 15 0 1,080 0 0 25,403 0 0 2,283 10 0 512 0 0 151 6 4 93 12 0 1,393 14 6 133 17 0 29 12 0 106 0 0 520 15 4 495 4 2 5,867 10 1 477 5 8 47 17 7 4 5 9 2,343 0 0 139 6 0 783 17 0 25 21 1 46 1 11,800 0 0 99 0 0 1,167 12 5 9 18 0 5,519 16 0 42,19 6 Totals 85 185 270 45,471 5 0 3,118 18 3 6,409 13 Of 7,451 12 4 * Three, widows and four children v One widow who was granted an allowai t Nine widows and three children < to £201. The total allowances grantee 1 'ere g ;rante' dallov seived nances, and thrci a refund of cont: itants were also j therefore amour e widows were granted refunds ol ributions. granted allowances during the yi ited to £6,610 13s. f contributions. ice al if dec duri lso rec :oased ng tht annui j year ear, amounting

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3. STATEMENT of RETIRING-ALLOWANCES (including Allowances to Widows and Children) for the Year ended 31st December, 1914.

(1) (2.) ' (3.) Details of Gohimn (2). Total Allowanced. KetiriDg-allowanees. Allowances to Particulars. Ordinary (Age or Service). Medically unfit. Widows. Children. Number. ; o EH Annual Rate. Number. M. { F. Number. Number. Annual Rate. Annual Rate. Number. Annual Rate. Annual Rate. M. F. M. I F. M. I P. I Allowances as at 31st December, 1913 Allowances granted during the year at retirement of contributor (including deceased contributors) Allowances granted to widows and children of deceased annuitants 213 31 247 31 460 29,898 7 0 62 6,409 13 0 146 138 25 : 21 24,050 9 5,519 16 d. £ s. 0 ! 31 19 3,88115 0 ! 4 | 5 78317 d. 0 0 63 3 £ s. 1,147 3 54 0 d. 0 0 i S. s. d. 36 ! 27 819 0 0 2 j 2 52 0 0 12 j 201 0 0 I 9 ! 162 0 0 1 II 1 2 39 0 0 Total Allowances discontinued during the year*t •245 18 289 12 534 36,509 0 0 30 1,318 9 0 504 35,190 11 0 171 1159 10 : 2 29,570 861 5 8 0 ' 35 ! 24 4,66512 0 2 | 1 247 1 0 0 75 3 1,363 3 54 0 0 0 39 , 6 39 j 31 910 0 0 6 j 6 ! 156 0 0 Allowances existing at end of yeart — •227 , 277 i 161 157 28,708 17 0 33 | 23 4,418 11 I i 0 | 72 1,309 3 0 i 33 33 25 | 754 0 0 i i I i * Particulars of Allowances discontinued during the Year. How discontinued — By death By expiry ... 11 7 6 6 17 13. 1,079 9 0 239 0 0 10 2 861 8 0 10 2 I 861 8 0 1 j 1 j 1 164 ... , 83 1 0 0 0 3 54 0 0 6 6 ; 156 0 0 ! : Total 18 12 30 1,318 9 0 2 1 247 1 0 3 54 0 or 6 6 156 0 0 Progress of Allowances since Establishment of Fund to the 31st December, 1914. Total granted ... Total discontinued 288 61 328 51 616 112 40,346 11 0 5,156 0 0 199 38 164 31,920 7 3,211 4 7 0 0 44 ' 28 5,645 4 0 11 j 5 1,226 13 0 83 11 1,507 3 198 0 0 0 45 ! 12 53 j 28 !,274 0 520 0 0 0 Total existing — !—! I ; 227 277 504 35,190 11 0 161 157 28,708 17 0 33 ! 23 ,4,418 11 0 72 1,309 3 0 33 25 754 0 0 9 t Full details ar re givi ,n in Return No. 4 (a) an ad (b).

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4. FURTHER DETAILS OF ALLOWANCES. (a.) Allowances discontinued during the Year :—

(i.) Return of Retiring-allowances discontinued during the Year 1st January to 31st December, 1914, and Date from which Allowances became payable to the Widows and Children.

(ii.) Return of Widows and Children who during the Year 1st January to 31st December, 1914, ceased to be entitled to Benefits.

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Annuitant. How discontinued. Annual Rate of Lapsed Retiringallowances. Date from which (a) Retiring - allowance discontinued, and (b) Paymont of Benefits to Wi low and Children began. Refund of Contributions. Act under which Allowance granted. E, Education Act, 19 0 8; A, Superannuation Amondment Act, 19 0 8; U, S uporannuati on Amendment Act, 1912. Barnett, Abraham M.* Bissell, Edward Duncan, William .. .. Dunnctt, Andrew Falconer, Jane* Graham, Julia A. (Mrs.) Groensill. Susan M. C. (Mrs.) .. McFarlanc, Peter G. M.ican, George H. .. Mcintosh, Alexander R-ad, Thomas* Shand, John Small, James S. Stead, Edwin C. Tobin, William H. J. Death .. ,, .. Expiryf .. Death .. Death .. £ s. d. (a.) 112 1 0 Mar. 16 52 0 0 June 28 52 0 0 Feb. 3 I 120 6 0 S-jpt. 15 ! 52 0 0 July 4 ■ 52 0 0 March 7 j 52 0 0 S-pt. 26 52 0 0 May 12 75 13 0 April 24 62 10 0 March 28 83 0 0 Feb. 28 180 0 0 Nov. 30 58 19 0 Oct. 6 52 0 0 Aug. 21 52 0 0 April 6 £ s. d. 112 1 0 52 0 0 52 0 0 120 6 0 52 0 0 52 0 0 52 0 0 52 0 0 75 13 0 62 10 0 83 0 0 180 0 0 58 19 0 52 0 0 52 0 0 fa.) Mar. 16 June 28 Feb. 3 Sept. 15 July 4 March 7 S>pt. 20 May 12 April 24 March 28 Feb. 28 Nov. 30 Oct. 6 Aug. 21 April 6 (b.) £ s. d. Mar. 17 Feb. 4 Sept. 16 April 25 March 29 Dee." I '.. Oct. 7 April 6 £ s. d. A. E. E. A, E. - E. E. E. A. A. A. U. A. E. E. Expiryf .. Death .. Total .. 1,108 9 0 * Retired on grounds of f medical unfitn nosa, f Permanently re-c employed in Education gi ierviee.

Name. Widower Annual Rate of Date of Termination „, .,, ,,, of Payment of Child. Allowance. „.' Allowance. Remarks. Bennett, Dorothy V. Bramley, Daisy B. Broughton, Helen S. R. Christie, Lilias Clarkson, Bernard T. Evans, James L. Hailey, Elizabeth, Mrs. . . Ingpen, Emily B., Mrs. .. Macpherson, Dollina Neill, Susan, Mrs. Osmers, Jack F. Sigley, Edgar Stewart, Lawrence Vereker-Bindon, Margaret J. Walsh, Bertrand M. Child .. 5) • ' J J ' • : j Widow.. £ 13 13 13 13 13 13 18 18 13 18 13 13 13 13 13 12 January 24 February 4 March 5 January 11 January 25 November 29 May 2 February 21 July 8 December 3 March 29 July 12 November 13 December 4 September Attained age of 14 years. Deceased. Child '.'. Widow.. Child .. ?, Attained age of 14 years. Deceased. Attained age of 14 years. J. • • ii •>•> ii a Total 210

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(b.) Allowances existing (except where otherwise shown) at the End op the Year:—

(i.) Allowances granted to Contributors (other than medically unfit cases).

Name. Act under whioh Allowance granted. ,, .. Annual Rate E, Education Act, 1908 Occupation. of Allowance. f Superannuation Amendment Act. 1908; U, Superannuation Amendment Act, 1912. Men. Allard, Charles. Ainoore, Albert H. Anderson, Andrew* Ballance, Alfred C. Bannerman, Edward Barton, James Bedford, Bernard S. Binnie, Archibald* Blair, James Bolton, Edwin C.... Bonnin, John L. ... Booth, Frederick Boyd, Donald Brown, Charles C. Brown, Frederick D.* Bryant, James T. ... Budd, George W. E. Bullock, Samuel ... Burns, Andrew Butcher, Anthony G. Campbell, John T. Clemance, Philip H.* Comerford, William H. Cooke, Charles J. Corbet, William ... Cowles, Edward ... Gronin, Bartholomew* Culverhouse, George Dale, Joseph Daly, Michael F. ... Dawe, James A. Easther, Henry A. Edridge, Edward Evans, Albert* Everiss, Andrew Everiss, George ... Ferguson, William Field, John L. Fisher, Esau Fisher, John Fitzgerald, William S. Gates, Thomas A.... Geissler, Herman W. Gerring, Albert Gillman, Alfred I. Glenny, Joseph ... Goulding, Richard T. Gover, Frederick... Goyen, Peter Grant, James Gray, John, A. Greaves, Joseph ... Green, Richard E.* Gribble, Charles ... Grierson, James Hanna, John* £ s. Treasurer, North Canterbury Education Board ... 192 7 A Teacher, Taranaki Education Board ... ... J 52 0 E „ Wellington Education Board ... ... 118 1 A „ Auckland Education Board ... ... 96 5 A „ South Canterbury Education Board ... 52 0 E „ Otago Education Board ... ... 52 0 E „ Auckland Education Board .... ... 52 0 E „ North Canterbury Education Board ... 103 9 E Secretary, Nelson College Board ... ... 52 0 „ E Teacher, Hawke's Bay Education Board ... ... 72 3 - A „ Otago Education Board ... ..: 52 0 "E „ Auckland Education Board ... ... 106 5 A Truant Officer, Southland Education Board ... 52 0 E Teacher, Native school... ... ... ... 52 0 E Professor, Auckland University College ... ... 194 3 CJ Teacher, Otago Education Board ... ... 115 17 A North Canterbury Education Board ... 52 0 E „ ... 52 0 E Native school... ... ... ... 52 0 E Taranaki Education Board ... ... 52 0 E 107 11 A Native school... ... ... ... 78 2 A 63 11 A „ Hawke's Bay Education Board ... ... 129 1 A „ South Canterbury Education Board .. 81 16 A Nelson Education Board ... ... 135 3 A Auckland Education Board ... ... 180 5 A „ North Canterbury Education Board ... 124 6 A Janitor, Timaru High School Board ... ... 52 0 E Teacher, Auckland Education Board ... .. 81 7 A „ North Canterbury Education Board ... 106 8 A Truant Inspector, Wanganui Education Board ... 94 11 A Teacher, Nelson Education Board ... ... 106 18 A „ Wanganui Education Board ... ... 97 17 A „ North Canterbury Education Board ... 64 2 A „ Marlborough Education Board ... ... 52 0 E „ Otago Education Board ... ... 52 0 E Southland Education Board ... ... 52 0 E 52 0 E „ Auckland Education Board ... ... 131 16 A Inspector, Otago Education Board ... ... 251 7 A Teacher, North Canterbury Education Board ... 147 16 A Native school ... ... ... ... 52 0 E „ Auckland Education Board ... ... 52 0 E „ North Canterbury Education Board ... 52 0 E „ Auckland Education Board ... ... 52 0 E „ Hawke's Bay Education Board ... ... 118 0 A Wellington Education Board ... ... 52 0 E Inspector, Otago Education Board ..." ... 278 16 A Teacher, Taranaki Education Board ... ... 52 0 E Otago Education Board ... ... Ill 14 A „ South Canterbury Education Board ... 106 0 A Nelson Education Board ... 114 19 A „ Auckland Education Board ... ... 52 0 E Inspector, Auckland Education Board ... ... 174 5 A Physical Instructor, Otago Education Board and 165 4 A Otago High School Board Teacher, North Canterbury Education Board ... 98 18 A „ Wellington Education.Board ... ... 77 15 E „ Wanganui Education Board ... ... 106 4 A Professor, Canterbury College ... ... ... 242 10 U Teacher, Southland Education Board ... ... 52 0 E „ Wanganui Education Board ... ... 208 16 A „ Auckland Education Board ... ... 116 7 A Native school ... ... ... 52 0 E r ** Harbidge, James ... Hardy, Charles J.... Harre, John Haslam, Francis W. C. Hassing, George M. Hill, John D. C. . . Hogwood, Robert Horan, Thomas ... * Allow; inces granted during the period from 1st January to 31st Decern ier, 1914.

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(i.) Allowances granted to Contributors (other than medically unfit cases) —continued.

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Aot under which Allowance granted. Name. Occupation Annual Rato of Allowance. E, Education Act,190H; A, Superannuation Amendment Act. 1908; U, Superannuation Amendmen t Aot, 1912. Men —continued. Howard, Charles C. ... Teacher, Marlborough Education Board ... Hubbard, Charles C. ... „ Native school... Hughes, Thomas ... ... Inspector, North Canterbury Education Board Hughson, William ... Janitor, Otago High School Board Humphreys, Joseph W. .. Teacher, Marlborough Education Board ... Ingpen, Edward L. ... „ Wanganui Education Board Jefferson, Alfred*... ... „ Otago University Jeffery, James* ... ... „ Otago Education Board Johnston, Robert ... ... „ Wellington Education Board Jones, Thomas A. ... „ Auckland Education Board Kilburn, Joseph ... ... „ Southland Education Board Kirby, James ... ... . „ Wellington Education Board La Prelle, John J. ... „ Auckland Education Board Lawrence, Basil K. S.* ... „ Christchurch Boys' High School... . . Lee, Clement W. ... ... „ Wellington Education Board Lee, Wesley ... ... „ Auckland Education Board Lock, Charles H. W. ... „ Wanganui Education Board Lothian, John, Rev. ... „ Auckland Education Board Lyon, Christopher, Rev. ... „ Native school... Lyttle, John ... ... „ Southland Education Board Mabbett, Arthur ... ... „ Auckland Education Board Macandrew, Colin ... Secretary, Otago High School Board Macandrew, William ... Teacher, Southland Education Board McDonald, Kenneth ... „ „ McFarlane, Henry ... „ Wellington Education Board McGavin, John ... ... „ Native school ... Macky, John ... ... Accountant, Auckland Education Board ... McNicoll, David A. ... Teacher, Otago Education Board Maddison, John ... ... „ North Canterbury Education Board Mathias, Vincent W.* ... Inspector of Reserves, Canterbury College... Matthews, Ernest W. D. ... Teacher, Native school Mehatfey, William G* ... „ Southland Education Board Menzies, Edward M. ... „ Wanganui Education Board Menzies, George ... ... „ Otago Education Board Millar, William ... ... „ Southland Education Board Millington, Edward W. ... „ Auckland Education Board Montejfcth, Thomas ... „ Southland Education Board Moore, William J. ... „ Otago Education Board Moores, Peter ... ... „ Auckland Education Board Morgan, Richard ... ... „ Taranaki Education Board Mosaman, Edwin... ... „ Wanganui Education Board Mulhern, John ... ... „ Native school Mulligan, Thomas ... „ . North Canterbury Education Board Murdoch, James ... ... „ Southland Education Board Murray, David ... ... „ Otago Education Board Murray, George W. ... „ Auckland Education Board Murray, James B. ... „ „ Neill, John* ... ... Secretary, Southland Education Board and Southland High School Board Nicholls, Alfred ... ... Teacher, North Canterbury Education Board O'Donoghue, Denis ... „ Auckland Education Board Officer, John* ... ... „ Southland Education Board Orr, James ... ... „ „ 0'Shea, Jeremiah... ... „ Nelson Education Board Overton, William R.* ... „ Southland Education Board Patrick, John H.* ... „ Otago Education Board Petrie, Donald ... ... Inspector, Auckland Education Board Porritt, Thomas, Rev. ... Teacher, Wellington Education Board Pridham, Ernest ... ... „ New Plymouth High School Pryde, Patrick G.... ... Secretary, Otago Education Board Reid, George B. ... ... Teacher, Auckland Education Board Reid, James ... ... „ Otago Education Board Reid, John ... ... „ „ Rice, Vincent E. ... ... Secretary, Auckland Education Board Robertson, James ... Teacher, „ ... ... Salmond, William* ... Professor, Otago University Schmidt, Peter E ... Architect to North Canterbury Education Board £ s. 68 8 65 14 214 1 52 0 . 98 2 52 0 39 2 148 14 52 0 52 0 52 0 52 0 52 0 212 11 129 5 52 0 156 11 52 0 52 0 52 0 52 0 84 7 172 0 52 0 79 18 52 0 147 5 188 10 52 0 97 16 52 0 229 0 52 0 52 0 104 17 88 14 99 6 148 19 52 0 62 1 160 11 52 0 52 0 52 0 172 11 129 7 84 10 310 2 E A A E A E U A E E - -til -E E A A E A E E E E A A E A E A A E A E A E E A A A A E A A E E E A A A A 56 6 114 16 116 15 126 12 52 0 52 0 122 14 325 17 52 0 201 15 277 1 102 11 89 1 103 15 319 7 79 14 138 7 52 0 E A A A E E A A E A A A E A A A U E * Allowances granted during the period from 1st January to 31st Decembi ir, 1914.

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(i.) Allowances granted to Contributors (other than medically unfit cases) —continued.

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Name. Occupation. Men —continued. Scott, James ... ... Teacher, South Canterbury Education Board Scott, John L. ... ... „ Auckland Education Board Scott, Samuel M.... ... „ Nelson Education Board Shand, John*t ■■• ••• Professor, Otago University Sloman, John F. ... ... Teacher, Auckland Grammar School Board Smith, Aaron J. ... ... „ Southland Education Board Smith, John ... Secretary to Marlborough High School Board and Education Board Smith, John A. ... ... Inspector, Hawke's Bay Education Board... Stenhouse, John ... ... Teacher, Otago Education Board Stevens, Joseph E. ... „ „ Stewart, Alexander ... „ „ ... ...' Stewart, Ralph D. ... ' Inspector, Auckland Education Board Stewart, Washington S. ... Teacher, Wanganui Education Board Stott, Alexander ... ... „ Southland Education Board Thomas, Algernon P. W.* ... ! Professor, Auckland University College Tomlinson, Thomas E. ... I Teacher, South Canterbury Education Board Ward, Joseph ... ... „ Marlborough Education Board ... Ward, William ... ... „ „ Watson, Clement* ... „ Wellington Education Board Webber, Edmund* ... „ Southlaud Education Board White, David R. ... | Principal, Dunedin Training College Whyte, John ... ... Teacher, Otago Education Board Wild, Herbert A. ... ... „ Southland Education Board Wilding, Charles B. ... „ Native-school... Williamson, Alex. W. ... „ Wellington Education Board Williamson, John* ... „ Otago Education Board Wood, John ... ... „ South Canterbury Education Board Woods, George E. ... „ Native school ... Worley, William F. ... „ Nelson Education Board Yeats, Duncan M.* ... „ Wellington Education Board Young, Andrew ... ... „ Southland Education Board Young, Henry, Rev. ... „ Native school ... Act under which Allowance granted. Annual Rate E.Edueation Act, 1908; nf Allrjwqnnfi i A > Superannuation ot Allowanoe. , Amen dment Act, j 1908; U, Superannuation' Am.mi,I I ment Act, 1912. £ s. 52 0 E 205 13 A 69 12 A 180 0 U 87 8 E 106 7 A 79 0 E 222 16 A 230 2 .A 118 5 --A 88 6 E 213 17 A 55 10 E 93 11 A 189 6 U 66 11 A 52 0 E 52 0 E 229 18 A 236 7 A 350 0 A 55 2 , E 80 10 A 52 0 E 127 4 A 94 14 A 138 16 A 52 0 E 146 7 A 213 19 A 146 2 A 52 0 E Total (162 men) Less John Shand 17,407 11 180 0 '.r Total (161 men) 17,227 11 Women. Alexander, Helen... ... Teacher, Otago High School Allan, Mary, K. ... ... „ Otago Education Board Anderson, Annie C. ... „ „ ...... Anderson, Barbara C. ... „ Auckland Education Board Anderson, Elizabeth, Mrs... „ Native school... Anderson, Helen* ... „ Hawke's Bay Education Board ... Andrews, Helen B. ... „ „ Baker-Gabb, Mary, Mrs. ... „ Wellington Education Board Barton, Annie, Mrs. ... „ Auckland Education Board Batchelor, Bessie ... ... „ Grey Education Board Batten, Annie E. B. ... „ Westland Education Board Beale, Arundel M. ... „ Auckland Education Board Beattie, Jane, Mrs. ... „ Native school... Blades, Bithiah ... ... „ Auckland Grammar School Board Blyth, Sarah F. R. ... „ Wanganui Education Board Bond, Jane A* ... ... „ Nelson Education Board Bott, Amelia ... ... „ Otago Education Board Branting, Ellen T., Mrs. ... Manager, Te Oranga Home, Christchurch... Bright, Aimee D. ... ■ Teacher, Wellington Education Board Broderick, Jessie S., Mrs.*... „ Native School... Brown, Charlotte M., Mrs. „ „ Brown, Jessie C. ... .. „ Hawke's Bay Education Board ... Bullock, Julia W. ... „ North Canterbury Education Board Cairns, Jessie* ... ... „ Otago Education Board Caldwell, Margaret, Mrs. ...j „ Auckland Education Board Oarr, Jane H. W., Mrs. ... „ Carriek, Marie, Mrs. ... i „ Otago Education Board Chatwin, Georgina E. ... ! „ Wellington Education Board Checkley, Martha, Mrs. ... „ North Canterbury Education Board Christie, Catherine W. ... „ Caversham Industrial School 139 14 92 1 100 12 52 0 52 0 103 13 52 0 104 18 52 0 94 9 52 0 52 0 52 0 71 8 52 0 111 14 58 19 41 14 74 13 54 5 18 3 108 6 52 0 52 0 77 10 11 13 52 0 123 18 109 12 52 0 I t A A A E E A E A E A E E E A E A A A A A A A E E A E E A A E * Allowances granted during the period from 1st January to 31st Deoember, 1914. f Dec f De, leased. 30th November, 1914.

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(i.) Allowances granted to Contributors (other than medically unfit cases) —continued.

a—e. 9.

Act under which Allowance granted. Name. Oooupatlon. Annual Rate of Allowance. E.Edueation Act, 1908; A, Superannuation Amendment Act, 1908; U, Superannuation Amendment Act, 1912. Women —continued'. Goad, Emma M.*... ... Teacher, Auckland Education Board Coleman, Annie E., Mrs. ... „ Nelson Education Board Cooke, Jean L. ... ... „ Otago Education Board Cowens, Janet, Mrs. ... „ North Canterbury Education Board Davis, Elizabeth ... ... „ Auokland Education Board Dement, Mary A.... ... „ Nelson Education Board Dewar, Janet ... ... „ South Canterbury Education Board Dewhirst, Eliza E. ... „ Taranaki Education Board Dunning, Eliza L. ... „ Auckland Education Board Evans, Alice ... ... „ Taranaki Education Board Evans, Eliza H. ... ... „ Wellington Education Board Faulks, Flora* ... .. „ Otago Education Board Fleming, Janet ... ... „ „ Forsyth, Agnes ... Fowler, Jane B. ... ... „ H Fowler, Lillias A. ... „ „ ... ... Foy, Mary R. ... ... j „ Thames High School ... Francis, Catherine A., Mrs.... „ Wellington Education Board Eraser, Johanna ... ... „ Taranaki Education Board Fraser, Mary I. .... ... Principal, Wanganui Girls'College Galloway, Helen* ... Teacher, Nelson Education Board Geissler, Ida P., Mrs. ... „ Native school Goulding, Jane E. ... „ Auckland Education Board Gower, Nanette ... ... ,, Wellington Education Board Haig, Catherine ... ... „ Otago Education Board Hall, Mary ... ... „ North Canterbury Education Board" Hanna, Sarah F.* ... „ Wanganui Education Board Harrison, Nellie ... ... „ North Canterbury Education Board Haughton, Sophia E. J. Haultain, Frances A. ... j „ Native school:.. Henderson, Christina K. ... ! „ Christchurch Girls'High School... Henderson, Jessie* ... „ Otago Education Board Heney, Annie, Mrs. ... „ Auckland Education Board Henry, Margaret... Hoppw, Mary E.... ... „ „ Home, Ellen J. ... ... „ Otago Education Board Huie, Marjory S. ... ... „ „ Irvine, Lucy M. ... „ Native school... James, Sarah B , Mrs. ... „ Auckland Education Board Johnson, Susan H. ... „ Native school Johnston, Tristiana E. N. ... „ Wellington Education Board Jordan, Mary E., Mrs. Joyce, Lucy J. ... ... ' „ Southland Education Board Judkins, Anne, Mrs. ... „ Native school ... Keesing, Kate* ... ... „ Auckland Education Board Kells, Isabella F. R.* Kemple, Frances M. ... „ Grey Education Board ... ... .... Kitching, Lucy H. ... „ Nelson Education Board Kitchingman, Eliza ... „ North Canterbury Education Board Langford, Marg. H., Mrs. ... „ Wellington Education Board Latimer, Ella, Mrs. ... i „ Auckland Education Board Lawson, Mary K. ... „ Wellington Technical School Leaman, Frances E.,-Mrs. ... Caretaker, Christchurch Girls'High School Leighton, Lucy J. ... Teacher, Wellington Education Board Lightband, Sarah J., Mrs. ... „ Auckland Education Board Lindsay, Jean G., Mrs. ... ' „ South Canterbury Education Board Lissaman, Martha H. ... [ „ Hawke's Bay Education Board ... Litchfield, Mary E., Mrs. ... „ Auckland Education Board Little, Edith J. E. ... „ Otago High School Longmore, Frances ... „ Auckland Education Board Lovatt, Mary, Mrs. ... „ „ McCarthy, Mary A. R. ... „ South Canterbury Education Board Macdonald, Isabella ... „ Wanganui Education Board McGavin, Jessie, Mrs. ... „ Native school ... Mcintosh, Janet ... ... „ Otago Education Board ... ... £ s. 96 19 31 0 87 10 74 15 75 15 52 0 78 11 56 18 52 0 52 0 82 7 70 17 52 0 63 11 94 5 91 16 52 0 52 0 80 5 267 3 66 3 11 10 52 0 52 0 104 3 115 2 93 12 94 5 52 0 52 0 123 17 63 12 52 0 52 0 80 18 92 0 56 19 52 0 99 19 52 0 109 10 108 1 93 13 70 2 86 2 62 13 103 13 82 13 52 0 125 4 52 0 100 0 52 0 87 16 82 19 52 0 52 0 52 0 95 2 52 0 50 19 93 10 94 19 52 0 80 1 A A A A A E A . A E E A A E A A A E E A A A A E E A A A E E A A E E A A A E A E A. A A A A A A A E A E A E A A E E E A E A A A E A * Allowanoes granted during the period from 1st January to 31st Decembe nr, 1914.

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(i.) Allowances granted to Contributors (other than medically unfit cases) —continued.

12

i'" i Aot under which Allowance granted. Name. /-. Annual Rate of Occupation. Allowance. E.Edueation Act, 1908; A, Superannuation A mendment Act 1908: U, Superannuation Amendment Act, 1912. Women —continued. Mclntyre, Isabella* ... ' Mackay, Christina F. Mackay, Ida 0., Mrs. Macky, Mary A. F., Mrs. ... McLaren, Mary ... Maxwell, Elizabeth L., Mrs. Mellish, Marion A. Menzies, Margaret Metherell, Rosa M. Mills, Jessie G. ... Moller, Louisa A. ... Murrish, Charlotte Nicholson, Maud Page, Margaret ... Pascoe, Ada Paterson, Jane Peake, Sarah N. ... ... • Pearson, Agnes A. Pettit, Barbara M. Phillips, Leonora M.* Phillips, Mary Plummer, Mary ... Ritchie, Christian ... Roberts, Mary A.... Rooney, Christina Rosie, Wilhelmina J. Rowley, Elizabeth M. Ryder', Maud H.* Ryan, Arabella C. Satchell, Edith E. Savers, Mary A., Mrs. Simpson, Margaret E. Sinclair, Elizabeth Snodgrass, Margaret T., Mrs.* Sothep/n, Jane* ... Spence, Mary L.* Stephens, Mary M. Stevens, Dora S. ... Stevens, Emma M. Stewart, Jessie ... ... ! Stuart-Forbes, Emma L Taylor, Mary ... ... J Tennent, Margaret I. ... -J Tosswill, Ellen M., Mrs. ... Tregear, Mary C. ... Truscott, Kate, Mrs, Tulley, Catherine M. Turnbull, Isabella Wakelin, Ellen A. Walker, Mary M. Wallace, Eliza G.* Watt, Margaret, Mrs. Webb, Frances E., Mrs. ... Wilding, Mary, Mrs. Williams, Alice L. ... Willis, Effie, Mrs.* ... Willis, Eliza M. ... Wimperis, Frances M. Woodford, Kate S.* Woodward, Laura Wra.ytt, Christina Wright, Lydia* ... £ s. Teacher, South Canterbury Education Board ... 90 8 ... [ 52 0 „ Westland Education Board ... ... j 52 0 „ Auckland Education Board ... ... ' 95 19 „ Otago Education Board ... ... ' 83 5 ! 101 4 „ Wanganui Education Board ... ... 87 16 „ North Canterbury Education Board ... j 101 7 ... i 52 0 „ Otago Education Board ... ... 57 16 „ Nelson Education Board ... ... j 52 0 „ Auckland Education Board ... ... ! 62 12 81 10 „ Wellington Education Board ... ... 101 6 „ Auckland Education Board ... ... 87 19 „ Otago Education Board ... ... 52 0 „ Marlborough Education Board ... ... 52 0 „ South Canterbury Education Board ... 73 3 „ Nelson Education Board ... ... 66 15 „ South Canterbury Education Board ... 89 8 „ Auckland Education Board ... ... 52 0 52 0 „ South Canterbury Education Board ... 52 0 Clerk, Nelson Education Board ... ... 52 0 Teacher, Otago Education Board ... ... 52 0 „ _ Hawke's Bay Education Board ... ... 117 4 „ North Canterbury Education Board ... 58 7 „ Wellington Education Board ... ... 96 I „ Auckland Education Board ... ,,. 103 12 Nelson College ... ... ... 52 0 „ North Canterbury Education Board ... 520 52 0 „ Auckland Education Board ... ... 92 15 „ Southland Education Board ... ... 32 6 „ Grey Education Board ... ... 76 12 „ North Canterbury Education Board ... 76 0 82 9 „ Otago Education Board ... ... 52 0 86 12 „ Industrial school ... ... ... 52 0 „ Wellington Education Board ... ... 100 16 „ North Canterbury Education Board ... 52 0 „ Native school ... ... ... ... 52 0 „ North Canterbury Education Board ... 88 6 „ Auckland Education Board ... ... 52 0 81 15 „ North Canterbury Education Board ... 86 8 „ Otago Education Board... ... ... 89 7 Cookery Instructress, Wellington Education Board ... 52 0 Teacher, Otago Education Board... ... ... 69 19 „ Auckland Grammar School ... ... 135 5 „ Otago Education Board... ... ... 67 11 „ Nelson Education Board ... ... 6716 Native school ... ... ... ... 10 7 „ Taranaki Education Board ... ... 80 10 „ North Canterbury Education Board ... 92 12 66 15 Otago Girls' High School ... ... 520 „ North Canterbury Education Board ... 73 14 „ Auckland Education Board ... ... 52 0 „ Southland Education Board ... ... 52 0 „ Auckland Education Board ... ... 126 8 A E E A A A A A E A 1 A A A A E E A A A E E E E E A A A A E E E A. A A A A E A E A E E A E A A A E A A A A A A A A E A E E A Total. (157 women) ... ... 11,481 6 11,481 6 j Grand total (318) ... ... 28,708 17 28,708 17 * Allow: 'ances granted during the period from 1st January to 31st December, 1914, ier, 1914.

E.—9

13

(ii.) Allowances granted to Contributors medically unfit for Further Duty.

Name. Occupation. Act under which I Allowance granted. Annual Rate of Act, 1908; Allnwnnr-e ' A ' Superannuation Allowance. Amendment Aot, 1908; D, Superannuation Amendment Act, 1912. • Men. Baragwanath, John Benge, Alfred* ... Bowler, Frederick H. Burnard, John D. Bussell, Henry ... Charles, Robert Clark, George B.* Cooper, Charles Dalbv, John S. ... Draffin, William H. Elmsly. Frederick Feist, Adolph M. Glanville, Jflmes E. [lames, Luther Harrison, Thomas 0. Hawkes, Richard N. N. ... Kerr, Charles K. Lorking, Walter H. McClure, William D. ... Marr, Thomas M. Mason, Herbert Matheson, Dugald* May, Thomas L.* Mayo, Egbert J. Mehaffey, John Miller, James ... Petrie, George Pilkington, John J. Rice, John H. ... Scott, Edward A. Smith, Edward Waygood, James E. White, George H. Teacher, South Canterbury Education Board „ Auckland Education Board „ North Canterbury Education Board „ Otago Education Board ... „ North Canterbury Education Board Otago Education Board ... Auckland Education Board „ North Canterbury Education Board „ Auckland Education Board ... .;. Wellington Education Board „ North Canterbury Education Board „ Auckland Education Board „ Otago Education Board ... „ South Canterbury Education Board „ Otago Education Board ... Auckland Education Board „ . Hawke's Bay Education Board .,. „ North Canterbury Education Board „ Auckland Education Board ... ... Wellington Boys'College... Auckland Education Board „ Nelson Education Board ... Southland Education Board „ Auckland Education Board „ North Canterbury Education Board „ Wellington Education Board „ Taranaki Education Board Inspector, Grey Education Board ... Teacher, North Canterbury Education Board „ Auckland Education Board „ North Canterbury Education Board £ s. 52 0 E 237 5 A 81 4 A 80 11 A 52 0 E 48' 8 A 122 13 A 114 5 A 52 0 E 135 2 . A 113 6 ' A 98 2 'A 100 5 A 122 11 A 52 0 E 52 0 E 97 15 A 52 0 E 90 9 A 52 0 E 75 3 A 95 7 A 116 6 A 114 14 A 110 10 A 52 0 E 139 11 A 111 17 A 92 2 A 221 9 A 52 0 E 109 17 A 129 12 A -j. Women. Albert, Sarah E. Austin, Christina, Mrs. ... Bland, Eliza J., Mrs. Boulcott, Henrietta Chapman, Lucy* Crotnb, Grace C, Mrs. ... Ecclesfield, Isabel Galpin, Rachel, Mrs.* Gilbert, Elizabeth A. J., Mrs.* Hamilton, Janet A.* Hill, Charlotte J. Jackson, Mary B. Lavery, Mary S. Lea, Mary E. ... McKay, Elizabeth McKcown, Emily M. McLean, Elizabeth Paul, Susan B. Peat, Janet H.... Ray, Josephine Scott, Elizabeth A. Sweetman, Isabella, Mrs.* Thomson, Ellen, Mrs. ... Total (33 men)... 3,226 4 Teacher, Otago High School Board Grey Education Board Wellington Education Board „ North Canterbury Education Board Taranaki Education Board ... .... Wellington Girls' College ... „ Grey Education Board „ Wanganui Education Board 52 0 E 77 0 A 52 0 E 52 0 E 52 0 E 60 10 A 63 12 A 42 8 A 35 14 A Southland Education Board „ South Canterbury Education Board Auckland Education Board ... Southland Education Board Otago Education Board Wellington Education Board „ South Canterbury Education Board „ Otago Education Board ... Wanganui Education Board Auckland Education Board „ Wellington Education Board „ Grey Education Board „ Wanganui Education Board 45 17 A 52 0 E 65 2 A 27 3 A 52 0 E 52 0 E 26 5 A 52 0 E 52 0 E 52 0 E 52 0 E 67 12 A 36 7 A 72 17 A 1,192 7 [r Total (23 women) 1,192 7 * All Grand total (56) 4,418 11 4,418 11 lowanoes granted during the period from 1st January to 31st Deooml ber, 1914.

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14

(iii.) Allowances granted to Widows of Deceased Contributors.

Widows. „ ,. .... , ,., , ., , Annual Rate Occupation of Deceased Contributor. , Allowance Act under which Allowance granted. E, Education Act, 190P ■ A, Superannuation Amendment Act, 1908; U, Superannuation Amendment Act, 1912. • Adams, Annie, Mrs. Appleby. Hannah, Mrs.* ... Bannerman, Marg., Mrs. ... Barnett, Laura, Mrs.* Bennett, Mary R., Mrs. Berry, Alice M., Mrs. Bramley, Charlotte, Mrs. ... Broughton, Esther, Mrs. ... Browne, Ellen, Mrs. Brownlee, Lilian G., Mrs. ... Closs, Jane, Mrs.... Crummy, Sarah, Mrs. Danaher, Mary, Mrs.* Dawson, Annie, Mrs. Duncan, Jane, Mrs.* Dunnett, Elizabeth, Mrs.*... Duthie, Grace, Mrs. Ellis, Elizabeth, Mrs. Evans, Margaret A. T., Mrs. Fannin, Martha, Mrs. Ferguson, Elizabeth, Mrs. ... Foster, Frances, Mrs. Gloy, Margaret, Mrs. Goodwin, Zillah, Mrs. Gow, Annie, Mrs. Greenwood, Margaret, Mrs. Hogwood, Mary E. A., Mrs. Hutchinson, Margaret G., Mrs. Hutton, Helen B., Mrs. Judkins, Anne, Mrs. Kerr, Catherine S., Mrs. Ladley, Ada, Mrs. Lindsay, Lillias, Mrs. Look, Bertha R., Mrs. Maber,j&race M., Mrs. Macan, Agnes, Mrs.* Macbeth, Helen G., Mrs McClelland, Elizabeth J., Mrs. McCullough, Kate, Mrs. Mcintosh,'Emily, Mrs.* ... McKinnon, Grace, Mrs. Marshall, Eliza F., Mrs. ... Marshall, Louisa J., Mrs Mason, Margaret H. R., Mrs. Mehaffey, Mary E. A,, Mrs.* Miller, Ellen M., Mrs. Osborn, Ethel, Mrs. Parry, Kate, Mrs. Patrick, Mary J., Mrs. Paul, Sybil F. M., Mrs. ... Peacock, Ivy C. C, Mrs. ... Peterson, Elizabeth S., Mrs. Pole, Alice, Mrs. Potts, Rosamond, Mrs. Selby, Emma, Mrs. Shand, Annie, Mrs.* Small, Elizabeth, Mrs.* Smith, Mary A., Mrs. Somerville, Fannie, Mrs. ... Stewart, Frances, Mrs. £ s. Teacher, Thames High School Board ... ... 18 0 „ Otago Education Board ... ... 18 0 18 0 18 0 i 18 0 ••• j 5 4 „ North Canterbury Education Board ... 18 0 18 0 „ Native school ... ... ... ... 18 0 Assistant Truant Officer, Wellington Education Board 18 0 Teacher, Marlborough Education Board ... ... ! 18 0 „ Otago Education Board ... ... 18 0 Clerk to Canterbury College Board ... ... 18 0 Teacher, Native school ...' ... ... ... 18 0 „ Wanganui Education Board ... ... 18 0 „ Southland Education Board ... ... 18 0 North Canterbury Education Board ... 18 0 „ Native school ... ... ... ... 18 0 Secretary to Nelson Education Board ... ... 18 0 Teacher, Taranaki Education Board ... .. 18 0 „ Hawke's Bay Education Board ... ... 18 0 „ North Canterbury Education Board ... 18 0 „ South Canterbury Education Board ... 18 0 „ Hawke's Bay Education Board ... ... .18 0 Inspector, Auckland Education Board ... ... 18 0 Teacher, Taranaki Education Board ... ... 18 0 „ Native school ... ... ... ... 18 0 „ Auckland Education Board ... ... 18 0 „ Southland Education Board ... ... 18 0 E E E A j E E E E E ".A E E • • E E E A E E A A E A E E A E A E Principal, School of Art, Otago ... ... ... 18 0 Teacher, Native school ... ... ... ... 18 0 „ North Canterbury Education Board ... 18 0 „ Marlborough Education Board ... ... 18 0 „ Otago Education Board ... ... 18 0 „ Wellington Education Board ... .... 18 0 „ Hawke's Bay Education Board ... ... 18 0 „ Southland Education Board ... ... 180 Clerk, North Canterbury Education Board ... 18 0 Teacher, Otago Education Board ... ... 18 0 A A E A E E E A E E „ Otago High School Board ... ... 18 0 „ Auckland Education Board ... ... 18 0 Southland High School Board ... ... 18 0 „ Otago Education Board ... ... ' 180 „ Auckland Education Board ... ... 18 0 „ Wellington Education Board ... ... 18 0 „ Southland Education Board ... ... 18 0 „ Auckland Education Board ... ... 18 0 „ North Canterbury Education Board ... 18 0 „ Auckland Education Board ... ... 18 0 Native school ... ... ... ... 18 0 18 0 „ North Canterbury Education Board ... 18 0 „ Southland Education Board ... ... 18 0 „ North Canterbury Education Board ... 18 0 „ Taranaki Education Board ... ... | 18 0 „ Southland Education Board ... ... j 18 0 Professor, Otago University ... ... ... 18 0 Teacher, Auckland Education Board ... ... j 18 0 „ Christchurch Boys' High School... ... 18 0 „ Auckland Education Board ... ... 18 0 „ North Canterbury Education Board ... 18 0 A A E E E A A A A ■ A E A A E E E E U A A A A * Allow , r ancos granted during the period from 1st January to 31st December, 1914.

15

E.—9

(iii.) Allowances granted to Widows of Deceased Contributors —continued.

(iv.) Allowances granted to Children of Deceased Contributors and Annuitants.

Widows. Occupation of Deceased Contributor. , A ]j owaace Act under which Allowance granted. E, Education Act, 1908: A, Superannuation Amendment Act, 1908; U, Superannuation Amendment Act, 1912. £ s. Taylor, Margaret, Mrs. ... i Teacher, North Canterbury Education Board ... 18 0 Tegner, Clara, Mrs. ... ! „ Wanganui Education Board ... ... 18 0 Templer. Amelia A. M. A., „ Taranaki Education Board ... ... 18 0 Mrs.* Thompson, Annie E., Mrs. „ North Canterbury Education Board ... 18 0 Tobin, Laura, Mrs.* „ Native school ... ... ... ... 18 0 Trevithick, Annie L., Mrs.... : „ Auckland Grammar School Board ... 18 0 Turner, Gertrude K, Mrs. „ Auckland Grammar School , ... ••• 18 0 Vereker-Bindon, Lila, Mrs. „ Wanganui Education Board ... ... 18 0 Vos, Lavinia, Mrs ... „ Auckland Education Board ... ... 18 0 Walter, Rosa A., Mrs. ... i „ Native school ... ... ... ... 18 0 Watt, Elizabeth, Mrs. ... „ Auckland Education Board ... ... 18 0 Young, Mary A. T Mrs. .. „ Otago Education Board ... ... -j 7 19 E E A A E A A A I . A - E E ) B Total (72) ... ... ... 1,309 3 * Allowances granted during the period from 1st January to 31st December, 1914.

Name. Occupation of Deceased Contributor. I Act under which Allowance granted. Annual Rate i B f dl i?''°°^' 1 M : .... A, Superannuation of Allowance. , Amendment Act, j 1908; U, Superannuation Amendment Act, 1912. Boys. Appleby, William T. D.* ... Teacher, Otago Education Board Appleby, Raymond L. C*... „ „ Barnett, Wilfred E.* ... Brownlee, John K. ... „ Marlborough Education Board ... Dale, John H. ... ... ' „ Native school ... Evans,. William S. ... „ Taranaki Education Board Evans", Harry M. ... ... „ „ Evans, Colin M. ... Evans, Jack ... ... „ Gow, Donald H. A. ... Greenwood, Milton G. ... „ Native school ... Look, William J. ... .... „ Wellington Education Board McKinnon, Hugh L. ... „ Southland High School Board McKinnon, John C. ... „ „ Miller, Alexander S. ... „ Auckland Education Board Osmers, Eric A. ... ... „ Westland Education Board Osmers, Harry N. ... „ „ ••• Paul, Frederick A. T. ... „ Native school ... Paul, Eric H. ... Sigley, Harry S. ... Smith, Edward H. ... „ Christchurch Boys' High School... Turner, Alexander K. ... „ Auckland Grammar School Turner, Eric H. K. ... „ Turner, Francis J. ... „ „ Turner, Geoffrey R. ... „ „ Walsh, Harold G. ... „ Auckland Education Board Warren, Francis M. ... „ „ Warren, Horace V. ... „ „ Williamson, Dudley N. ... „ Otago Education Board Williamson, Kenneth ... „ , ,, Williamson, Leslie ... „ „ Williamson, Jack ... „ „ Williamson, Ronald £ 13 E 13 E 13 A 13 A 13 A 13 A 13 A 13 A 13 A 13 A 13 E 13 E 13 E 13 E 13 A 13 E 13 E 13 A 13 A 13 E 13 A 13 A 13 A 13 A 13 A 13 E 13 A 13 A 13 A 13 A 13 A 13 A 13 A Total (33 boys) 429 * Allowances granted during the period from 1st January to 31st Decembe er, 1914.

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16

(iv.) Allowances granted to Children of Deceased Contributors and Annuitants —continued.

5. Revenue Account for the Year ended 31st December. 1914. £ s. d. £ s. d. To Balance, 31st December, 1913 .. 265,136 4 7 By Allowances .. 33,484 11 4 Contributions of members .. .. 49,252 4 11 Contributions refunded — Recredits .. ... .. .. 56 17 7 On voluntary retirement £6,382 8 10 Government subsidy .. .. 17,000 0 0 On death of contributor 1,015 19 6 Interest— Under section 32(rf) of Act 42 19 6 Prom Public Trustee £11,797 15 1 7,441 7 10 On arrears of oon- Contributions transferred to other funds 47 17 7 tributions .. 518 19 4 Commission.. .. .. .. 87 10 0 12,316 14 5 Balanoe, 31st December, 1914 .. ..302,700 14 9 £343,762 1 6 £343,762 1 6 Balance-Sheet as at 31st December, 1914. £ s. d. £ s. d. To Fund as per Revenue Acoount .. 302,700 14 9 By Amount held by Public Trustee .. 294,283 4 6 Retiring-allowances— Contributions— In transit .. ..£468 In transit to Publio Unpaid .. .. 170 4 7 Trustee .. .. £2,794 15 11 174 11 3 Outstanding .. 5,120 2 3 Refunds of contributions — — 7,914 18 2 In transit .. .. £6 16 3 Interest accrued and outstanding (on Unpaid .. .. 108 2 0 arrears of contributions) .. .. 805 17 3 114 18 3 Allowances paid in advance .. .. 14 14 3 Unclaimed contributions .. .. 28 911 £303,018 14 2 £303,018 14 2 E. O. GIBBES, Secretary for Education. F. K. de Castro, Chief Clerk and Accountant, and Secretary, Teachers' Superannuation Board. 2nd June, 1915. Examined and found correct. —R. J. Collins, Controller and Auditor-General. —sth June, 1915.

Act under whioh Allowance granted. Annual Rate E.EducationAct, 1908 Name. Occupation of Deceased Contributor. of AUowanoe . 1908; II, Superannuation Amendment Act, 1912. Oirls. £ Appleby, Muriel V. A.* ... Teacher, Otago Education Board ... ... 13 E Barnett, Kate J.*... ... „ ... ... 13 A Barnett, Laura* ... ... „ „ ... ... 13 A Bramley, Winifred M. ... „ North Canterbury Education Board ... 13 E Brownlee, Gwendolen A. ... „ Marlborough Education Board ... ... 13 A Christie, Margaret ... „ Auckland Education Board ... ... 13 A Clarkson. Mary L. ... „ Wanganui Education Board ... ... 13 E Hutchinson, Margaret M. M. „ Southland Education Board ... ... 13 B Hutchinson, Kathleen M. B. „ „ ... • ... 13 E Look, Gwendoline ... „ Wellington Education Board ... ... 13 » E McCullough, Hazel K , Otago High School Board ... ... 13 'A McCullough, Elsie L. ... „ „ ... ... 13 'A McCullough, Frieda M. ... „ „ ... ... 13 ■ . A Marshall, Gertrude E. ... „ Auckland Education Board ... ... 13 E Mehaffey, Mary E. M.* ..;. „ Southland Education Board ... ... 13 A Osborn, Mavis E. ... „ North Canterbury Education Board ... 13 A Paul, Ruth ... Native school ... ... ... ... 13 A Peacock, Winsome F. ... „ North Canterbury Education Board ... 13 A Sigley, Joyce C. ... ... „ Native school ... ... ... ... 13 E Sigley, Hazel M. ... ... „ „ ... ... ... ... 13 E Sigley, Ethel G. ... „ ... ... 13 E Vereker-Bindon, Enid B. ... „ Wanganui Education Board ... ... 13 A Walsh. Evalyn F. ... „ Auckland Education Board ... ... 13 E Warren, Eva E. ... „ ... ... 13 A Webber, Mina H. O. ... „ Hawke's Bay Education Board ... ... 13 E Total (25 girls)... ... ... 325 Grand total (58) ... ... 754 * Allowances granted during tho period from 1st January to 31st December, 1914.

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17

APPENDIX. 1. Historical Outline : — The Teachers' Superannuation Act, which was passed by Parliament on the 31st October, 1905, and came into force on the Ist January, 1906, was amended by a supplementary Act on the 29th October, 1906. Every person who at the date of the coming into operation of the principal Act was permanently employed for not less than twenty hours a week in the Education service had the option of electing within six months to become a contributor to the fund. Those who so elected became " original members," and, as such, are entitled to special benefits. A person who did not so elect to join the fund at its commencement might, however, be allowed to join it on certain conditions to be imposed by the Superannuation Board. All teachers in public schools, ajid in Native and other schools under the control of the Education Department who- Were subsequently permanently employed, were compelled to become contributors as from date of appointment; other persons in the Education service had the option of becoming contributors. On the 10th October, 1908, the former Acts were repealed by the Public Service Classification and Superannuation Amendment Act, 1908, Part I; but existing contributors were allowed six months in which to elect to remain subject to the provisions of the former Acts if they so desired. On the 24th December, 1909, this Act was amended, providing among other things for the extension of time allowed in which to make the election referred to above to the 30th June, 1910 ; the amending Act also fixed a maximum retiring-allowance of £300 per annum in the case of persons who become contributors to the fund after the passing of the Act (24th December, 1909). The chief difference between the Act of 1908 and the former Acts affected the basis of calculation of the retiring-allowance of a contributor. The retiring-allow-ance was to be one-sixtieth of the average rate of salary received during the three years next preceding retirement, for each year of service, provided that in no case may the allowance exceed two-thirds of that salary. Under the former Acts the basis had been one-sixtieth of the total salary received by the contributor during the period of contributing to the fund (or, in other words, one-sixtieth of his average salary for each year of service during the whole period of contribution), and, in addition, in the case of original members, one one-hundred-and-twentieth of the salary during the years of service between the Ist January, 1878, and the Ist January, 1906, with a further proviso that in no case should an original member receive a retiring-allowance of less than £52 per annum. By the same Act of 1908 the right to be admitted at a future date was taken away from those persons employed on the Ist January, 1906, as teachers in public schools or under the Education Department, and also from those persons who, being first permanently employed in other branches of the Education service after the Ist January, 1906, had the option of joining within six months after the date of appointment but did not do so. By the Amendment Act of 1912, however, the first-named persons were given a further opportunity of joining the fund. They had to make an election before the 30th June, 1913, if they wished to join, the regulations under the Act providing that contributions had to be paid from the Ist January, 1906, together with 5 per cent, compound interest thereon. By the amending Act of 1912 the definition of " Education service " was extended so as to admit of the staffs of universities joining the fund. Any person in the employ of the University of New Zealand, the Auckland University College, Victoria University College, Canterbury College, the University of Otago, or the Canterbury Agricultural College at the date of passing of the Act (7th November, 1912) had the option (to be exercised before the 30th June, 1913) of joining. Any person first permanently employed on the staff of any one of those institutions after the passing of the Act is compelled to become a contributor. The basis of calculation of the retiring-allowance in the case of persons appointed under the

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provision in respect of universities differs from that in respect of contributors under the Act of 1908. The retiring-allowance is one-sixtieth of the average rate of salary for the three years next preceding retirement, for each year or part of a year of contribution to the fund, together with a one-hundred-and-twentieth part of such salary for each complete year of service between the Ist January, 1878, and the date of passing of the Act (7th November, 1912). These allowances are subject to the limitation of a maximum of £300 prescribed by the amending Act of 1909. 2. Provision for the Government contribution to the fund has been made as follows :— (a.) Under the (section 23) Teachers' Superannuation Act, 1905 (the original Act), £5,000 was paid during the first quarter of 1906. No payment was made in 1907 or 1908. (b.) Under the Public Service Classification and Superannuation Amendment Act, 1908 (section 39), £7,000 was paid during the first quarter of the vears 1909, 1910, 1911, and 1912. (c.) Under the Public Service Classification and Superannuation Amendment Act, 1912 (section 9), £17,000 has been paid during the first quarter of each year subsequent to the date of the Act.

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