EDUCATION: TEACHERS' SUPERANNUATION FUND. [In continuation of E.-9, 1916.]

Appendix to the Journals of the House of Representatives, 1917 Session I, E-09

E.—9.

1917. NEW ZEALAND.

EDUCATION: TEACHERS' SUPERANNUATION FUND. [In continuation of E.-9, 1916.]

Presented to both Houses of the General Assembly by Command of His Excellency.

CONTENTS. Page Part I. Extract from Report of Minister .. .. .. .. .. .. .. ~ 1 „ 11. Report of Board, with Statements Additional to those proscribed by Regulations . . .. .. '.) Statements proscribed by Regulations .. .. .. .. . . .. .. 7 Appendix— Historical Outline . . . . .. .. .. .. .. .. .. 22 Provision for Government Contribution .. .. .. .. .. .. .. 2.'i

Part I. EXTRACT FROM THE FORTIETH ANNUAL REPORT OF THE MINISTER OF EDUCATION. The balance at the credit of the fund on the 31st December, 1916, was £381,158, an increase over that on the 31st December, 1915, of £40,576. The income for 1916 was £90,481, and the expenditure £49,906. During the year 468 members were admitted, while 259 left the fund, a net increase of 209. At the end of 1916 — The number of contributors was .. .. .. .. .. 4,653 Of whom males numbered .. . . ... .. .. 1,974 And females numbered .. .. .. .. .. 2,679 Members under Part IX of Education Act, 1908, numbered .. .. 80 The annual rate of contribution paid as at the end of the year was .. £56,208 The number of allowances in force at the end of the year was .. .. 611 representing an annual charge of .. .. .. .. £44,666 viz., — Ordinary retiring - allowances £ were .. .. .. 315, representing 26,871 Retiring-allowances under extended provisions of section 12 of the Act .. 66, „ 9,412 Retiring - allowances in medically unfit cases .. 74, ~ 5,907 Allowances to widows .. 87, „ 1,579 Allowances to children .. 69, „ 897 In terms of the provisions of the Public Service Classification and Superannuation Amendment Act, 1908, section 4, and the regulations thereunder, all moneys belonging to the fund are paid to the Public Trustee for investment, and form part

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of the common fund of the Public Trust Office. In accordance with the regulations under the Public Trust Office Act interest is paid to the fund on daily balances in the hands of the Public Trustee —4|- per cent, on the first £6,000 and 4j per cent, on the balance. No charge is made for investment. In addition, the fund received in 1916 from the Public Trustee a bonus of £1,385 19s. 5d., being 10 per cent, of the interest earned by the fund during the period Ist April, 1915, to 31st March, 1916, this bonus being paid under a recent legislative provision authorizing the distribution pro rata among the estates in the common fund of the Public Trust Office of a certain portion of the profits of that Office. This raised the rate of interest to over per cent. As intimated last year, the Teachers' Superannuation Board is of opinion that a higher rate of interest should be earned, either by an increased rate from the Public Trustee or by the Board making its own investments as in the case of the Public Service Superannuation Fund. Legislation is necessary, however, before any alteration can be made in the method of investment. On arrears outstanding from contributors 5 per cent, interest is charged. Provision has been made for the payment by the Government of the contributions of contributors to the fund who have joined the Expeditionary Forces engaged in the war, until the release of the contributors from military duties. The amount paid by the Government on this account in 1916 was £2,723, making the total to date £4,074. The number of contributors who had joined the Expeditionary Force up to the 31st December, 1916, was 346, of whom thirty-two have been killed in action or died of wounds or disease, and twenty-two have returned to New Zealand and have resumed their duties in the Education service. In terms of section 38 of the Public Service Classification and Superannuation Amendment Act, 1908, the Actuary appointed by the Governor for the purpose will this year make the triennial investigation of the fund for the years, 1914, 1915, and 1916. In his previous report the Actuary recommended an increase in the annual Government subsidy from £17,000 to £33,000, but in view of the special circumstances existing it was decided, as in the case of other funds, that the former rate of subsidy be continued. Consideration has been given during the year to the question of early retirements under the extended provisions of section 12 of the Public Service Classification and Superannuation Amendment Act, 1908 (as amended in 1909). The schedules of deductions from allowances previously approved by the Minister of Education and the Teachers' Superannuation Board under this section have been cancelled, and each application is now considered on its merits. The deductions in all future cases will be substantially heavier. During the period of the present war the Board has decided that no application under this section of the Act will be favourably considered, except in any case where it is deemed desirable for the efficiency of the service that the retirement should be allowed. Hitherto practically the whole of the administration expenses of the fund have been borne by the Education Department. It is considered that the fair cost of administration should be borne by the fund, and accordingly it has been debited with the expenses for the year 1916, amounting to £502. A number of necessary amendments in the Acts relating to the fund have been considered, but in view of the Government's decision to legislate only on war matters these amendments have had to stand over for the time being. Certain conditions arising out of the war, however, rendered certain legislative provisions necessary, and these were included in the War Legislation Amendment Act, 1916. These provisions arc as follows : (1.) A. certificated or licensed teacher appointed, temporarily by an Education Board under the Act referred to may elect to become a contributor to the fund if he continues in the service of the Education Board for more than three months. (2.) Any person having been a contributor to the fund on the 4th August, 1914, who voluntarily retired from the Education service for the purpose of joining the Expeditionary Forces, and obtained a refund of his contributions to the fund, may regain his former status in the fund if he again re-enters the Education service and there are repaid to the fund his former contributions and the amount he would have had to pay as contributions had he been on leave of

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absence. (3.) If an annuitant is temporarily re-employed no deduction is to be made from his allowance such as would reduce the rate of his allowance and salary, taken together, to less than the rate of £180 per annum. This provision was made to encourage teachers who were in receipt of low salaries at retirement temporarily to re-enter the service to relieve the shortage of certificated teachers caused by enlistments. (4.) The period during which a contributor is a member of the Expeditionary Forces is not to be reckoned as unemployment in the Education service. A number of contributors who have joined the Forces are not on leave of absence, and this provision was necessary to preserve their status.

Part 11. ELEVENTH REPORT OF THE TEACHERS' SUPERANNUATION BOARD. For the Year ended 31st December, 1916. The Honourable the Minister of Education. Sir,— Wellington, 31st March, 1917. The Board has to submit the following report for the year ended the 31st December, 1916 : — The Board. —The usual quarterly meetings of the Board were held in February, May, August, and November. During the year G. F. C. Campbell, Esq., resigned his seat on the Board. J. H. Richardson, Esq., was appointed by the Governor to fill the vacancy, and took his seat for the first time at the May meeting of the Board. Contributors. —The number of contributors increased from 4,444 at the end of 1915 to 4,653 at the end of 1916, an increase of 209. 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 £6,749 Bs. per annum were granted during the year. Details are given in Table 3. The annual amount payable at the end of the year was £44,665 17s. Eleven allowances were discontinued by death, and ten from other causes —viz., eight children attained the age of fourteen years, and two widows' allowances ceased on their remarriage. Income. —The total income for the year was £90,481, made up as follows : — £ Members'ordinary contributions .. .. .. 56,038 Government subsidy .. .. .. .. 17,000 Interest from Public Trustee .. .. .. 16,466 Interest on arrears of contributions . . . . . . 255 Contributions transferred from other funds .. .. 722 Total for year .. .. .. £90,481 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 £3,291 14s. lid. and £794 14s. Bd. 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, 1915, £1,097 12s. Id. contributions and £110 17s Id. interest were paid off in 1916.

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Expenditure. —The allowances paid to contributors who have retired, and to dependants of deceased contributors, and annuitants, amounted to £42,001 Bs. 10d., an increase of £4,625 13s. Bd. over that of 1915. A considerable number of annuitants were temporarily re-employed during the year, and in many cases their allowances were reduced in accordance with the provisions of section 14 (2) of the Act. The amount saved to the fund in 1916 was approximately £1,140. Refunds of contributions on voluntary retirement from the Education service amounted to £4,682 2s. 2d., the refunds to personal representatives of deceased contributors amounted to £1,915 Is. Id., while contributions amounting to £211 lis. 6d. were transferred to other superannuation funds. Administration Expenses. —Hitherto only a very small portion of the expenses of administration have been paid by the fund, practically the whole cost having been borne by the Education Department. The Board considered it only reasonable that the fund should be debited with such expenses, and accordingly an expenditure under this head for 1916, amounting to £501 18s., was approved. Net Revenue. —The total for the year was £40,576, as compared with £37,882 in 1915. Accumulated Funds. —These amounted at the end of the year to £381,158 Is. 6d. 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 £101,000. Investment of the Fund. —The fund receives interest on daily balances in the hands of the Public Trustee of 4|- per cent, on the first £6,000 and 4J per cent, on the remainder. The rates are the maximum allowed by the Public Trust Office Act. As stated last year, the Board is of opinion that a higher rate of interest could be earned. Legislation is necessary, however, before this can be done, and the Board has drawn the attention of the Government to the matter. It must be noted, however, that in 1916 the fund received from the Public Trustee a bonus of £1,385 19s. 5d., being 10 per cent, of the interest earned by the fund during the period Ist April, 1915, to 31st March, 1916, this bonus being paid under recent legislative provision authorizing the distribution pro rata among the estates in the common fund of the Public Trust Office of a certain portion of the profits of that Office. This raised the rate of interest to over 4| per cent. Actuarial Investigation. —The Actuary appointed by the Governor for the purpose, in his report on his investigation of the fund for the years 1911, 1912, and 1913, recommended that the annual subsidy be increased from £17,000 to £33,000. Owing to the special circumstances, however, the higher subsidy has not been paid by the Government. A further investigation of the fund will be made during the current year. Contributors on Active Service. —The number of contributors who joined the Expeditionary Force up to the end of 1916 was 346. Of this number thirty-two have been killed in action or died of wounds or disease, while twenty-two have returned to New Zealand and have resumed the duties of their previous positions. As previously intimated, the Government has undertaken to pay the contributions of members during the period they are members of the Expeditionary Force. The amount thus paid by the Government in 1916 amounted to £2,722 14s. 3d., making a total of £4,073 17s. lOd. Of the deceased contributors thirty were unmarried, and their contributions to the fund (together with the amounts paid by the Government on their behalf up to the date of their decease), amounting to £1,111 10s. 9d., were refunded to their respective estates. One contributor was survived by a widow and three children under the age of fourteen years, and the other contributor by a widow and one child under the age of fourteen years, to each of whom the usual allowance was granted. Legislation. —The Board has suggested various necessary amendments in the Acts relating to the fund, but owing to the decision by the Government to legislate only in regard to matters concerning the war these amendments have had to stand

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over for the time being. The Board notes with satisfaction, however, the provisions in the War Legislation Amendment Act, 1916, safeguarding the members of the fund, especially those on active service. Retirements under Extended Provisions of Act. —The Board has given much consideration during the year to the matter of retirements under the extended provisions of section 12 of the Public Service Classification and Superannuation Amendment Act, 1908. The schedules of deductions from allowances in such cases hitherto adopted by the Board were ascertained to be actuarially unsound, and the schedules were accordingly cancelled. Each application is now considered on its merits. Under the amended practice the Board ascertains the full actuarial dedtiction in each case — i.e., it ascertains what deduction should be made from the allowance to compensate the fund for the benefit received by the contributor by early retirement. If the application is granted, the allowance is awarded subject to the full actuarial deduction, except that if in the opinion of the Board special circumstances exist which render the retirement desirable the Board may reduce the deduction. In all cases, however, the deductions will be substantially heavier than those hitherto imposed. All retirements under this section of the Act, and the conditions on which such retirements may be granted, are subject to the approval of the Minister of Education. Statistics. —The statements and accounts prescribed by regulations under the Act, together with other additional statements, are attached hereto. I have, &c, J. A. llanan, Chairman.

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

A. (i.) Number of Contributors on the 31st December, 1916, arranged according to Percentage of Contribution.

(ii.) Number of Contributors under Part IX, Education Act, 1908 (included in above Figures).

B. Total Number of Contributors who have joined and left the Fund since its Establishment (1st January, 1906, to 31st December, 1916).

C.—Table showing Progress of Fund since its Inception (1st January, 1906).

5 per Cent. 6 Cc ler it. 7 petCent. 8] Ce: >or it. 9 per 10 per Cent. Cent. 'otals. M. F. M. F. M. F. M. F. M. F. M. F. M. F. Total. Fumbersas at 31st December, 1915* lew contributors entered during year 'ransfers from other funds 981.1,720 84 296 2 1 1067 2,017 26 136 260 7 I 327 252 19 9 2 I 348 262 16 | 4 332 ! 258 245 20 203 3 1 141 8 1 146 69 6 I 884 12 3 1,930 107 5 2,514 352 4 4,444 459 9 4,912 259 lumbers left during year 268 6 265 16 207 3 150 9 146 9 75 11 92 20 15 3 2,042 68 2,870 191 lumbers at end of year 1041 jl, 881 262 249 204 141 137 64 72 12 1,974 2,679 4,653 *An adjustment of 1915 figures percentage rate in certain cases when proi has been mad if of date of bii le and rth hat ler different perc s been submitted. :entagi is. This li las bi sen n< iCessary owing to alter ■ation of

I lumbers at 31st December, 1915 5 5 6 9 9 13:610 fumbors left during year 1 .. 1 . •• • 3 'umbers at end of year .. 5 5 6 8 9 12 ; 6 7 9 7 6 1 41 45 86 .. .. 1 .. 1 5 6 9 7 5 1 40 40 80

M. F, Numbor. Total. Annual Bate Annual 0 j Salary. Contributions. £ £ 1,293,745 81,154 'otal entered (including net increases in salary and contributions) 'otal discontinued 2,682 4,125 6,807 708 1,446 2,154 367,039 : 24,946 Total existing at 31st December, 1916 1,974 2,679 4,653 926,706 j 56,208

Year ended 31sfc March, 1907. Year ended 31st December, Years 1906-1916. 1909. 1912. 1915. 1916. Dotal number of contributors Dotal amount of contributions interest received ... Subsidy from Government ... dumber of allowances payable Dotal amount paid on account of retiring and other allow2,812 £32,320 £864 £5,000 84 3,152 £35,122 £4,751 £7,000 216 3,641 £40,130 £8,433 £7,000 376 4,444 £52,716 £13,603 £17,000 555 4,653 £56,038 £16,721 £17,000 611 £456,025 £87,058 £101,000 £3,147 £8,754 £21,313 £37,376 £42,001 £214,837 ances Dotal amount of contributions refunded and transferred Accumulated fund £260 £1,776 £4,912 £7,921 £7,402 £46,096 £34,734 £120,409 £214,298 £340,582 £381,158

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STATEMENTS AND ACCOUNTS AS PRESCRIBED BY REGULATIONS, IN TERMS OP 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, 1916.

2. PARTICULARS of CONTRIBUTIONS discontinued and Allowances granted and Refunds of Contributions made during the Year ended 31st December, 1916.

Number. Annual Rate of Salary. Annual Rate of Contributions, M. F. | Total. M. £ a. d. 860,022 7 0 58,914 10 0 Contributors at 31st December, 1915 ... \ 1,930 New contributors entered during the ■ 107 year ended 31st December, 1916 Transfers from other funds during the 5 I 2,514 4,444 352 459 £ s. d. 52,794 11 9 3,214 19 3 4 9 2,199 0 0 137 9 0 year Net increase in salaries and contributions during the year Totals ... ... ... 2,042 48,365 8 5 2,863 7 10 2,870 j 4,912 969,501 5 5 59,010 7 10 Contributions discontinued during the 68 year ended 31st December, 1916, by resignation, &c. 191 259 42,795 0 0 2,801 19 11 Totals at 31st December, 1916 1,974 2,679 ' 4,653 926,706 5 5 56,208 7 11

How discontinued. N Cor umbet itribul : of ;ors. Annual Rat Retir te at Date of 'ement. Bern its. M. F. "5 o EH Salary. Contributions. Allowances: Annual Rate. Other Payments (nonreourring). By death before allowance entered upon — (a.) Contributions paid to personal representatives (fi.) Leaving widow or child* By voluntary retirement By lapsed membership By transfer to other funds By allowances granted on retirement — (a.) Ordinary (b.) Medically unfit (c.) Extended provisions (d.) Part IX, Education Act, 1908— Ordinary Medically unfit 12 7 17 6 1 125 32 14 7 142 38 1 £ s. d. 2,345 0 0 2,180 0 0 20,471 0 0 3,956 0 0 450 0 0 £ s. d. 121 3 0 168 9 0 1,114 11 11 211 1 0 27 0 0 £ s. 184 0 d. 0 £ s. d. 515 6 10 1,060 7 3 4,622 13 9 653 1 2 211 11 6 9 7 8 21 7 30 14 8 7,416 0 0 3,070 0 0 2,090 0 0 659 19 0 238 1 0 194 9 0 3,740 0 1,337 13 1,147 0 0 0 0 3 I 3 2 500 0 0 317 0 0 40 0 0 27 6 0 120 15 104 0 0 0 1 Totals 68 191 259 42,795 0 0 2,801 19 11 6,633 8 0 7,063 0 6 * Three widows and ten ohildrt contributions. Five widows and two < amounting to £116. The total allowani in -h ;hildi 'ere ren oj" rante ;rantc decci durii id allowances, teed annuitants ng the year then and four widows wero grante wore also granted allowances di :fore amounted to £6,749 8s. ed refunds of uring the year, ces g

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3. STATEMENT of RETIRING-ALLOWANCES (including Allowances to Widows and Children) for the Year ended 31st December, 1916.

(!•> (2.) (3.) Details of Column (2). Total Allowances. Retiring-allowances. Allowances to Particulars. Ordinary (Age or Service). Extended Provisions. Medically unfit. Widows. Children. Number. _. M. F. | Annual Rate. Number. M. F. Number. Number. Annual Rate. j Annual Rate. Annual Rate. M. | F. ]£. F. Number. Number. Annual Rate. ■■ Annual Rate. M. F. Allowances as at 31st December, 1915 Allowances granted during the year at retirement or decease of contributor Allowances granted during the year to widows and children of deceased annuitants 238 317 31 39 £ s. d. 555 38,999 17 0 70 6,633 8 0 115 1173 9 | 24 I £ s. d. 23,580 4 0 55 3,860 15 0 8 3 I £ s. d. 8,264 14 0 i 34 27 1,147 0 0 8 8 £ s. d. 4,802 16 0 1,441 13 0 83 3 £ s. 1,507 3 54 0 d. 0 0 34 31 ! 6 4 | £ 845 130 s. d. 0 0 0 0 7 7 I 116 0 0 5 90 0 0 2 I 26 0 0 Total ... Allowances discontinued during the year*t Allowances existing at end of yearf ... 269 363 9 12 632 145,749 21 : 1,083 5 8 0 0 124 !l97 4 2 27,440 19 570 6 0 63 0 ... : 3 9,411 14 0 42 35 2 1 j '6,244 9 337 2 0 0 91 4 1,651 3 72 0 0 0 40 37 [1,001 3 5 I 104 0 0 0 0 260 351 ! i 3 9,411 14 0 40 34 611 144,665 17 0 120 195 26,870 13 0 63 5,907 7 0 87 1,579 3 0 37 32 897 0 0 * Particulars of Allowances discontinued during the Year. 11 10 943 140 8 0 0 0 4 2 4 2 570 570 1 6 l 6 0 ... 2 0 ... j ... ... 2 | How discontinued — By death By expiry 6 3 5 7 1 | 337 2 0 2 2 36 36 0 0 0 0 3 5 j 104" 0 0 ~ , 1 5 104 0 0 Total ... 9 12 21 I 1,083 8 0 4 2 570 6 0 j . 1 337 2 0 72 0 0 3 Progress of Alloiui ;nce. since Establishment of Fund to the 31st Di xember, 1916. Total granted Total discontinued :46 422 768 52,239 16 86 71 157 7,573 19 0 0 169 49 206 31,484 12 11 4,613 19 0 | 63 0 ... 3 I 9,411 14 0 55 j 41 7,812 7 15 j 7 1,905 0 0 0 103 16 1,867 3 288 0 0 0 59 i 69 1,664 0 22 j 37 j 767 0 0 0 Total existing ... 260 351 j 611 '44,665 17 0 120 195 j26,870 13 0 63 3 | 9,411 14 0 40 34 5,907 7 0 87 1,579 3 0 37 j ; 32 897 0 0 t Full details are given in Return No. 4 (a) and (6).

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4. FURTHER DETAILS OF ALLOWANCES. fa.) Allowances discontinued during the Yeae :—

(i.) Return of Retiring-allowances discontinued during the Year 1st January to 31st December, 1916, 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, 1916, ceases to be entitled to Benefits.

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Annuitant. How discontinued. Annual Rate of Lapsed Retiringallowances. Date from which («) Retiring - allowance discontinued, and (b) Payment of Benefits to Widow and Children began. Refund of Contributions. Act under which Allowance granted. £, Education Act, 1 BO 8; A, Superannuation Amendment Act, 1908; perannuation Amendment Act, 1912. Beale, Arundel M. .. Campbell, Joint T. .. Francis, Mrs. Catherine A. Gilchrist, William*. . . Glanville, James E.* Graham, Amy S. F. de L.* Hardy, Charles J. .. Lee, Wesley Mehaffey, William G. Death "' I £ s. d. 52 0 0 107 11 0 52 0 0 177 2 (I 100 5 0 59 15 0 77 15 0 52 0 0 229 0 (I («•) (»•) Nov. 17 8 Nov. 9 Oct. 19 Sept. 1 l June 23 June 24 l May 25 July 6 Julv 7 ! Dec. 18 Dec. 19 Jan. 11 Jan. 12 £ s. d. 285 5 10 E. A. E. E. A. A, E. E. A. 68 2 3 Total 907 8 0 I Retired on grounds of medical in [fitness for further duty.

„,., , , r, , , Date of Tormmatioi) „, Widow or Annual Rate ot , „ , , Name. nu'u »n of Payment of Chid. Allowance. .,,•' Allowance. Remarks. £ Mams, Annie, Mrs. .. Widow.. 18 2 November .. Appleby, Muriel V. A. .. Child .. i3 2 September .. Eleanor May .. ,, .. 13 30 November .. Evans, William S. .. ,, .. 13 j 19 January Hutchinson, Margaret M.M. „ .. 13 21 May McCullough, Hazel K. .. „ .. 13 23 February .. Maule, Cecil F.* .. .. „ 13 25 Mehaffey, Mary E. A., Mrs. Widow.. 18 1 May Patrick, Mary J., Mrs. .. „ .. 18 20 June Paul, Sybil F. M., Mrs. .. „ .. 18 23 September .. •iigey, Joyce C. .. .. Child .. 13 2 May W lliamson, Dudley N. .. ,, 13 \ 21 December Deceased. Attained age of 14 years Remarried. Deceased. Remarried. Attained age of 14 years ;> Total .. .. .. 176 176 * Balance of co: itributions, £5") 19s. 3d., paid to estate.

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(b.) Allowances existing (except where otherwise shown) at the End op the Year : — (i.) Allowances granted to Contributors (ordinary retirement).

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Aot under which Allowance gianted. Name. Occupation. Annual Rate of Allowance. E, Education Act,190f) A, Superannuation Amendment Act, 1908; U, Superannuation Amendment Aot, 1912. Men. Amoore, Albert H. Amos, Edward W. Ballance, Alfred C. Bannerman, Edward Barton, James Binnie, Archibald Blair, James Blair, Robert* Bonnin, John L. ... Boyd, Donald Brown, Charles C. Budd, George W. E. Bullock, Samuel ... Burgoyne, Henry W. Burns, Andrew Comerford, William H. Cooke, Charles J. Corbet, William ... Cowles, Edward ... Cronin, Bartholomew Culverhouse, George Cusack, James Dale, Joseph Daly, Michael F. ... Dawe, James A. Dodds, James N.* Easther, Henry A. . Everiss, Andrew Everiss, George ... Ferguson, William Field, John L. Fisher, Esau Fitzgerald, William S. Flux, George* Geissler, Herman W. Gerring, Albert ... Glenny, Joseph ... Goldsbury, Alfred Gover, Frederick... Goyen, Peter Gray, George Green, Richard E. Gribble, Charles ... Hamilton, Hugh R. W.* ... Hart, Edwin T.* .. Haslam, Francis W. C. Hassing, George M. Hill, Henry* Hill, John'D. C. ... Hogwood, Robert Horan, Thomas ... Howard, Charles C. Hubbard, Charles C. Hughson, William Ingpen, Edward L. Jefferson, Alfred ... Johnston, Robert ... Jones, Thomas A. Kilburn, Joseph ... King, Walter J.* ... Kirby, James II. ... La Prelle, John J. Lock, Charles H. W. Lothian, John, Rev. Teacher, Taranaki Education Board Caretaker, Canterbury College Teacher, Auckland Education Board „ South Canterbury Education Board „ Otago Education Board „ North Canterbury Education Board Secretary, Nelson College Board Teacher, Otago Education Board a a ... • • ■ Truant Officer, Southland Education Board Teacher, Native school... „ North Canterbury Education Board II •! .'• „ Native school... a a • • • ■ ■ ■ • • • a a • • ■ '' • • • • „ Hawke's Bay Education Board ... „ South Canterbury Education Board „ Nelson Education Board „ Auckland Education Board „ North Canterbury Education Board „ Southland Education Board Janitor, Timaru High School Board Teacher, Auckland Education Board „ North Canterbury Education Board „ Hawke's Bay Education Board ... Truant Inspector, Wanganui Education Board Teacher, North Canterbury Education Board „ Marlborough Education Board ... „ Otago Education Board „ Southland Education Board Inspector, Otago Education Board Teacher, Wellington Education Board „ Native school ... „ Auckland Education Board £ s. 52 0 40 12 96 5 52 0 52 0 103 9 52 0 108 9 52 0 52 0 52 0 52 0 52 0 52 0 52 0 63 11 129 1 81 16 135 3 180 5 124 6 52 0 52 0 81 7 106 8 154 9 94 11 64 2 52 0 52 0 52 0 52 0 251 7 217 1 52 0 52 0 52 0 107 1 52 0 278 16 97 1 114 19 52 0 73 6 232 10 242 10 52 0 379 0 208 16 116 7 52 0 68 8 65 14 52 0 52 0 39 2 52 0 52 0 52 0 124 4 52 0 52 0 156 11 52 0 E II A E E E 15 A E E E E E E E A A A A A A B E A A A A A E E E E A A E E I E A U A E A A D E ■A A A E E A E E U E E ' E A E E A E „ ,, ... ... „ Wanganui Education Board „ Wellington Education Board Inspector, Otago Education Board Lecturer, Lincoln Agricultural College Teacher, Nelson Education Board „ Auckland Education Board ■ „ Native school... Auckland Education Board Professor, Canterbury College Teacher, Southland Education Board Inspector, Education Department Teacher, Wanganui Education Board „ Auckland Education Board „ Native school „ Marlborough Education Board ... „ Native school... Janitor, Otago High School Board Teacher, Wanganui Education Board „ Otago University „ Wellington Education Board „ Auckland Education Board „ Southland Education Board „ Hawke's Bay Education Board ... r „ Wellington Education Board „ Auckland Education Board „ Wanganui Education Board „ Auckland Education Board * A Nov.; 3 . ,v.ce>> granted duri the period from 1st January to 31st Decemb ir, 1916.

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(i.) Allowances granted to Contributors (ordinary retirement) —continued.

11

Name. Occupation. Aot under which Allowance granted. Annual Rate of E, Education Aot, 1908; Allowance A ' Superannuation Amendment Act. 1908 ; U, Superannuation Amendment Aer, 1912. Men —continued. Lyon, Christopher A., Rev.... Lyttle, John Mabbett, Arthur ... Macandrew, William McDonald, Kenneth McGavin, John ... Macky, John McNicoll, David A. Maddison, John ... Mathias, "Vincent W. Matthews, Ernest W. D'. ... Menzies, Edward M. Menzies, George ... Millington, Edward W. Moores, Peter Mossman, Edwin... Mulhern, John Mulligan, Thomas Murdoch, James ... Murray, David Murray, George W. Murray, James B. Nicholls, Alfred ... Orr, James Jeremiah... Overton, William R. Paterson, William A. Porritt, Thomas, Rev. Pryde, Patrick G.... Reid, James ... ... Reid, John Robertson, James Salmond, William Schmidt, Peter E. Scott, John L. Scott, Samuel M.... Short, Arthur Sloman, John F. ... Smith, Aaron Y. ... Smith, John Teacher, Native school ... „ Southland Education Board „ Auckland Education Board „ Southland Education Board „ Native school... Accountant, Auckland Education Board ... Teacher, Otago Education Board „ North Canterbury Education Board Inspector of Reserves, Canterbury College... Teacher, Native school „ Wanganui Education Board „ Otago Education Board „ Auckland Education Board „ Wanganui Education Board „ Native school „ North Canterbury Education Board „ Southland Education Board „ Otago Education Board „ Auckland Education Board £ s. 52 0 52 0 52 0 172 0 52 0 52 0 147 5 188 10 52 0 97 16 52 0 52 0 52 0 88 14 52 0 160 11 52 0 52 0 52 0 172 11 129 7 84 10 56 6 126 12 52 0 52 0 125 10 52 0 277 1 89 1 103 15 79 14 138 7 52 0 205 13 69 12 96 13 87 8 106 7 79 0 E E E A E E A A E A E E E A E A E E E A A A E A E E A E A E A A U E A A A E A E a n ... ... „ North Canterbury Education Board „ Southland Education Board „ Nelson Education Board „ Southland Education Board „ Otago Education Board „ Wellington Education Board Secretary, Otago Education Board Teacher, „ „ Auckland Education Board Professor, Otago University Architect to North Canterbury Education Board Teacher, Auckland Education Board „ Nelson Education Board „ Auckland Education Board „ Auckland Grammar School Board „ Southland Education Board Secretary to Marlborough High School Board and Education Board Teacher, Hawke's Bay Education Board ... „ Otago Education Board Soundy, Richard* Stenhouse, John ... Stevens, Joseph E. Stewart, Alexander Stewart, Washington S. Stott, Alexander ... Walker, Thomas A.* a a .... „ Wanganui Education Board „ Southland Education Board Assistant Inspector of Industrial Schools, Education Department Teacher, Marlborough Education Board ... 215 4 230 2 118 5 88 6 55 10 93 11 204 6 A A A E E A A Ward, Joseph Ward, William Webber, Edmund White, David R. Whyte, John Wilding, Charles B. Woods, George E. Yeats, Duncan M. Young, Henry, Rev. „ „ ... ... „ Southland Education Board Principal, Dunedin Training College Teacher, Otago Education Board „ Native school... 52 0 52 0 236 7 350 0 55 2 52 0 52 0 213 19 52 0 E E A A E E E A E „ Wellington Education Board „ Native school... Women. Alexander, Helen... Allan, Mary, K. ... Alves, Margaret W.* Anderson, Annie C. Anderson, Barbara C. Total (120 men) 11,887 2 Teacher, Otago High School. „ Otago Education Board „ Otago Boys' and Girls' High School Board „ Otago Education Board „ Auckland Education Board 139 14 92 1 1.14 16 100 12 52 0 A A A A E mees granted during the period from 1st January to 31st Decembi ir, 1916! * Allow;

E.—9

12

(i.) Allowances granted to Contributors (ordinary retirement) —continued.

Act under which Allowance granted. Name. Occupation. Annual Rate of Allowance. E.Education Act, 1908; A, Superannuation Amendment Act, 1908; 0, Superannuation Amendment Act, 1912. I Women —continued. Anderson, Elizabeth, Mrs.... Anderson, Helen Andrews, Helen B. Baker-Gabb, Mary, Mrs. ... Bannister, Matilda E. Barton, Annie, Mrs. Batchelor, Bessie ... Batten, Annie E. B. Beattie, Jane, Mrs. Birkett, Emma, Mis. Blades, Bithiah Blair, Jessie, Mrs Blyth, Sarah F. R. Bond, Jane A. Bott, Amelia Branting, Ellen T., Mrs. ... Bright, Aitnee D. Broderick, Jessie S., Mrs. ... Brown, Charlotte M., Mrs. Brown, Jessie C. ... Bullock, Julia W. Cairns, Jessie ... ... Caldwell, Margaret, Mrs. ... Campbell, Jane ... ... Carr, Jane H. W., Mrs. Carrick, Marie, Mrs. Cato, Eva P. Caughley, Christina J.* Chatwin, Georgina E. Checkley, Martha, Mrs. Christie, Catherine W. Coad, Emma M. ... Coghill, Margaret Coneys, Jessie T. Cooke, Jean L. Co wens, Janet, Mrs. Davis, Elizabeth ... Dement, Mary A.... Dewar, Janet Dewhirst, Eliza E. Evans, Alice Evans, Eliza H. ... Faulks, Flora Finlayson, Jessie M. M., Mrs. Fleming, Janet ... Fly, Lois M., Mrs.* Forsyth, Agnes ... Foster, Frances, Mrs.* Fowler, Jane B. ... Fowler, Lillias A. Foy, Mary R. Fraser, Johanna ... Fraser, Mary I. ... French, Agnes S.* Fyfe, Harriet, Mrs.* Galloway, Helen Gard'ner, Elizabeth A.* Geissler, Ida P., Mrs. Gillibrand, Margaret E.* ... Goulding, Jane E. Gower, Nanette ... Grant, Catherine D. Haeusler, Emily M. L., Mrs.* Haig, Catherine ... Teacher, Native school... „ Hawke's Bay Education Board ... „ Wellington Education Board „ Auckland Education Board „ Grey Education Board „ Westland Education Board „ Native school... „ Taranaki Education Board „ Auckland Grammar School Board „ Otago Education Board „ Wanganui Education Board „ Nelson Education Board „ Otago Education Board Manager, Te Oranga Home, Christchurch... Teacher, Wellington Education Board „ Native school... „ Hawke's Bay Education Board ... „ North Canterbury Education Board „ Otago Education Board „ Auckland Education Board „ Otago Education Board „ Auckland Education Board „ Otago Education Board Auckland Education Board „ Hawke's Bay Education Board ... „ Wellington Education Board „ North Canterbury Education Board „ Caversham Industrial School „ Auckland Education Board £ s. 52 0 103 13 52 0 104 18 85 4 52 0 94 9 52 0 52 0 52 0 7.1 8 79 10 52 0 111 14 58 19 41 14 74 13 54 5 18 3 108 6 52 0 52 0 77 10 86 17 11 13 52 0 110 9 110 17 123 18 109 12 52 0 96 19 89 13 52 0 87 10 74 15 75 15 52 0 78 11 56 18 52 0 82 7 70 17 71 15 E A E A A E A E E E A A E A A A A A A A E E A A E' E A A A A E A A E A A A E A A E A A A „ Wellington Education Board „ Otago Education Board „ North Canterbury Education Board „ Auckland Education Board „ Nelson Education Board „ South Canterbury Education Board „ Taranaki Education Board „ Wellington Education Board „ Otago Education Board „ Auckland Education Board „ Otago Education Board „ Wellington Education Board „ Otago Education Board „ South Canterbury Education Board „ Otago Education Board „ Thames High School ... „ Taranaki Education Board Principal, Wanganui Girls' College Teacher, Auckland Education Board „ Otago Education Board „ Nelson Education Board Matron, Christchurch Technical College Board Teacher, Native school „ Auckland Education Board 52 0 52 0 63 11 19 18 94 5 91 16 52 0 80 5 267 3 114 0 15 2 66 3 87 15 11 10 105 19 52 0 52 0 112 2 52 0 104 3 E E A A A A E A A A A A A A A E E A E A n a ■•• Wellington Education Board „ New Plymouth High School „ Auckland Education Board „ Otago Education Board wances granted ouring the period from 1st January to 31st ;D( lecei * Alio 'ances >eriod from 1st Januar )' to 31st Dece: iber, 1916.

13

E.—9

(i.) Allowances granted to Contributors (ordinary retirement) —continued.

Name. Occupation. Annual Rate of Allowance. Act under whioh Allowance granted. E,Education Act,1908; A, Superannuation Amend m e n t Act, 1908: U, Superannuation Amendment Act, 1912. Women —continued. Hall, Mary Hardie, Mary* Harrison, Nellie ... Haughton, Sophia E. J. Helyer, Elizabeth* Henderson, Christina K. Henderson, Jessie Heney, Annie, Mrs. Henry, Margaret... Hiatt, Fanny C.*... Hooper, Jane D. ... Hopper, Mary E. ... Home, Ellen J. ... Huie, Marjory S. ... Hutchen, Jessie K. llutchens, Emmeline* Irvine, Lucy M., Mrs. Jackson, Rosabell, Mrs.* ... Jackson, Sarah E.* James, Sarah B., Mrs. Johnson, Susan H. Johnston, Tristiana E. N. ... Jordan, Mary E., Mrs. Joyce, Lucy J, Judkins, Anne, Mrs. Keesing, Kate Kells, Isabella F. R. Keniple, Frances M. Kitching, Lucy H. Kitchingman, Eliza Langford, Marg. H., Mrs. ... Latimer, Ella, Mrs. Lawson, Mary K. Leaman, Frances E., Mrs. ... Leighton, Lucy J. Lightband, Sarah J., Mrs. ... Lindsay, Jean G., Mrs. Lissaman, Martha H. Litchfield, Mary E., Mrs. ... Little, Edith J. E. Longmore, Frances Lovatt, Mary, Mrs. Luscombe, Blanche* McCarthy, Mary A. R. Macdonald, Isabella McEwan, Mary ... McGavin, Jessie, Mrs. Mcintosh, Janet ... Mclntyre, Isabella Mackay, Christina F. Mackay, Ida O., Mrs. McKeime, Christina* Macky, Mary A. P., Mrs. ... McLaren, Mary ... McLauchlan, Mary* Marchbanks, Davinia V.* ... Matheson, Fanny C. R.* ... Maxwell, Elizabeth L., Mrs. Mellish, Marion A. Menzies, Margaret Metherell, Rosa M. Mills, Jessie G. Mills, Mary W. ... Milne,Robertina M. M., Mrs. Moller, Louisa A— Teacher, North Canterbury Education Board „ Southland Education Board „ North Canterbury Education Board „ Wellington Education Board „ Christchurch Girls' High School... „ Otago Education Board „ Auckland Education Board „ North Canterbury Education Board „ Otago Education Board „ Auckland Education Board „ Otago Education Board „ Wellington Education Board „ Native school... „ Wellington Education Board Manager, Industrial School ... ... Teacher, Auckland Education Board „ Native school „ Wellington Education Board // a • • • „ Southland Education Board „ Native school ... „ Auckland Education Board „ Grey Education Board ... „ Nelson Education Board „ North Canterbury Education Board „ Wellington Education Board „ Auckland Education Board „ Wellington Technical School Caretaker, Christchurch Girls' High School Teacher, Wellington Education Board „ Auckland Education Board „ South Canterbury Education Board „ Hawke's Bay Education Board ... „ Auckland Education Board „ Otago High School „ Auckland Education Board £ s. 115 2 97 8 94 5 52 0 157 19 123 17 63 12 52 0 52 0 64 0 129 12 80 18 92 1 56 19 88 8 108 15 52 0 131 2 120 15 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 76 4 93 10 94 19 110 7 52 0 80 1 90 8 52 0 52 0 108 11 95 19 83 5 104 12 94 10 143 15 101 4 87 16 101 7 52 0 57 16 97 0 28 12 52 0 A A A E A A A E E A A A A A A A •E A A 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 A A E A A E E A A A A A A A A A E A A A E a a • • • • • • ,, Otago Education Board „ South Canterbury Education Board Wanganui Education Board „ Otago Education Board „ Native school ... „ Otago Education Board „ South Canterbury Education Board „ Westland Education Board „ Wellington Education Board „ Auckland Education Board „ Otago Education Board „ Wellington Education Board „ Hawke's Bay Education Board ... „ Otago Education Board... „ Wanganui Education Board „ North Canterbury Education Board „ Otago Education Board „ Wellington Education Board .... „ Nelson Education Board ... * Allows mces granted during the period from 1st January to 31st Decembi >r, 1916.

E.—9

14

(i.) Allowances granted to Contributors (ordinary retirement) —continued.

Name. Occupation. Act under which Allowance granted. Annual Rate of Allowance. E, Education Act, 1908; A, Superannuation Amend m e n t Act, ■ 1908: U, Superannuation Amendment Act, 1912. I Women —continued. Murrish, Charlotte Nicholson, Maud Nixon, Elizabeth A. Page, Margaret ... Pascoe, Ada Paterson, Jane Peake, Sarah N. ... Pearson, Agnes A. Phillips, Leonora M. Phillips, Mary, Mrs. Plummer, Mary, Mrs. Quinn, Elizabeth C. Ritchie, Christian ... Roberts, Mary A.... Rooney, Christina Rosie, Wilhelmina J. Rothenberg, Hannah* Rowley, Elizabeth M. Ryder! Maud IL Ryan, Arabella C. Satchell, Edith E. Savers, Mary A., Mrs. Simpson, Margaret E. Sinclair, Elizabeth Smart, Marion, Mrs. Snodgrass, Margaret T., Mrs. SQtheran, Jane Spence, Mary L. ... Stephens, Mary M. Stevens, Dora S. ... Stevens,, Emma M. Stewart, Helen T., Mrs.* ... Stewart, Jessie Stoddart, Frances Stuart-Forbes, Emma L. ... Taylor, Mary Tennent, Margaret I. Thomson, Annie ... Tosswill, Ellen M., Mrs. .... Tregear, Mary C. ... Tregoning, Mary ... 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. Wilkinson, Catherine, Mrs.* Williams, Alice LWilliams, Mary A., Mrs. ... Willis, Effie, Mrs. Willis, Eliza M. ... Wilson, Mary R., Mrs.* ... Wimperis, Frances M. Woodford, Kate S. Woodward, Laura Wraytt, Christina, Mrs. Wright, Lydia —continued larlotte Maud abeth A. a,ret ... i tne h N. ... nes A. „.,„„„ i\/r onora M. /ry, Mrs. r i\,t — lary, Mrs. ,l„i.u r\ abeth C. istian ... try A.... ristina elmina J. , Hannah* zabeth M. d IL ella C. lith E. y A., Mrs. argaret E. zabeth : — i\/r. ion, Mrs. Margaret T., tne ry L. ... r„„., i\/r Lary M. ra'S. ... ,, \iT i. , Mrs. Teacher, Auckland Education Board a a • • • „ Wellington Education Board „ Auckland Education Board „ Otago Education Board „ Marlborough Education Board „ South Canterbury Education Board // „ ... „ Auckland Education Board it n ... n a ... „ South Canterbury Education Board Clerk, Nelson Education Board Teacher, Otago Education Board „ Hawke's Bay Education Board ... „ Wellington Education Board „ North Canterbury Education Board „ Wellington Education Board „ Auckland Education Board „ Nelson College „ North Canterbury Education Board „ Auckland Education Board a a ... „ Southland Education Board „ Grey Education Board „ North Canterbury Education Board „ Otago Education Board . £ s. 62 12 81 10 88 1 101 6 87 19 52 0 52 0 73 3 89 8 52 0 52 0 90 17 52 0 52 0 52 0 117 4 87 3 58 7 96 1 103 12 52 0 52 0 52 0 92 15 97 8 32 6 76 12 76 0 82 9 52 0 86 12 16 15 52 0 52 0 100 16 52 0 52 0 95 17 88 6 52 0 78 4 81 15 86 8 89 7 52 0 69 19 135 5 67 11 67 16 10 7 76 2 80 10 53 9 92 12 66 15 92 8 52 0 73 14 52 0 52 0 126 8 A A A A A E E A A E E A E E E A A A A A E E E A A A A A A E A E E E A E E A A E A A A A E A A A A A . A A A A A A E A E E A ima M. slen T., Mrs. isie ranees •es, Emma I 7 argaret I. .nnie ... ,len M., Mrs try C. ... Mary ... tte, Mrs, lerine M. sabella len A. ,ry M. iza G. aret, Mrs. Lees E., Mrs. iry, Mrs. Catherine, fv lice Llary A., Mrs i, Mrs. „ i\/r .* L. '.'.'. i. .... Mrs.* s. ... „ South Canterbury Education Board „ Industrial school Nelson Education Board „ Wellington Education Board „ North Canterbury Education Board ... Native school ... ... ... ... „ Southland Education Board ... ... „ North Canterbury Education Board ... Auckland Education Board ... ... ; „ Otago Education Board ... ... ... „ Auckland Education Board ... ... | „ North Canterbury Education Board ... „ Otago Education Board... ... ... Cookery Instructress, Wellington Education Board ... [Teacher, Otago Education Board... ... ... „ Aucldand Grammar School „ Otago Education Board ... „ Nelson Education Board „ Native school ... ... ... ..I „ Canterbury Education Board „ Taranaki Education Board ... ... ' „ Wellington Education Board ... ... i „ North Canterbury Education Board ... a M. ... ry R., Mrs.* Frances M. Kate S. Laura ristina, Mrs. dia n a "' \ „ Southland Education Board ... ... : „ Otago Girls' High School ... ... ' „ North. Canterbury Education Board ... „ Auckland Education Board ... ... „ Southland Education Board ... ... „ Auckland Education Board ... ... Total (195 women) 14,983 11 * AlioGrand total (315) 26,870 13 * Allow; ranees granted during the period from 1st January to 31st Decembi 3r, 1916.

E.—9

(ii.) Allowances granted to Contributors under extended Provisions of Act.

15

Act under which Allowance granted. Name. Occupation. Annual Rate of Allowance. E. Education Act, 1908; A, Superannuation Amendment Act, 1908; U, Superannuation Amendment Act, 1912. Men. Aldred, Frederick 8.* All a rd, Charles Anderson, Andrew Bolton, Edwin C. .. Booth, Frederick Brown, Frederick D. Bryant, James T. Bull, John G. H.* .. Burns, Trevethan Carrington, George W. Clemance, Philip H. Edridgc, Edward Evans, Albert H. .. Fisher, John Gates, Thomas A. .. Gifiord, Arthur John* Goulding, Richard T. Gray, John A. Greaves, Joseph Green, William Grierson, James Hankin, Frederick S. M.* .. Hanna, John Harbidge, James Harre, John Hendry, James Hogben, George Holmes, Robert B.* Hughes, Thomas Humphreys, Joseph W. Jefiery, James Kelly, John T.* Law, Henry Lawrence, Basil K. S. Lee, Clement W. .. Macandrew, Colin McFarlane, Henry Menzies, John Millar, William Monteath, Thomas Morgan, Richard Neill, John O'Donoghue, Denis Officer, John Patrick, John H. .. Peart. Frederick B.* Petrie, Donald Pridham, Ernest Reid, George B. . . Simmers, George A. Smith, John A. Stewart, Ralph D. Tomlinson, Thomas E. Thomas, Algernon P. W. Turkington, Samuel Watson, Clement Watson, John* Wild, Herbert A. .. Williamson, Alexander W. . . Williamson, John Wood, John Worley, William F. Young, Andrew Teacher, Otago Education Board Treasure)', North Canterbury Education Board Teacher, Wellington Education Board ,, Hawke's Bay Education Board ,, Auckland Education Board Professor, Auckland University College Teacher, Otago Education Board „ Hawke's Bay Education Board „ North Canterbury Education Board ,, Otago Education Board .. ,, Native school ,, Nelson Education Board ,, Wanganui Education Board ,, Auckland Education Board ,, North Canterbury Education Board ,, Nelson Education Board ,, Hawke's Bay Education Board ,, Otago Education Board . . ,, South Canterbury Education Board ,, Auckland Education Board Inspector : ,, .. Teacher, Wanganui Education Board Physical Instructor, Otago Education Board and Otago High School. Board Teacher, North Canterbury Education Board ,, Wanganui Education Board Inspeotor, Southland Education Board Director 1 of Education Teacher, Hawke's Bay Education Board Inspector, North Canterbury Education Board Teacher, Marlborough Education Board ,, Otago Education Board .. ,, ,, ,, Native school ,, Christchurch Boys' High School .. ,, Wellington Education Board Secretary, Otago High School Teacher, Wellington Education Board ,, South Canterbury Education Board ,, Southland Education Board ,, Taranaki Education Board Secretary, Southland Education Board and Southland High School Teacher, Auckland Education Board ,, Southland Education Board ,, Otago Education Board .. ,, Nelson Education Board Inspector, Auckland Education Board Teacher, New Plymouth High School ,, Auckland Education Board ,, Dannevirke High School Inspeotor, Hawke's Bay Education Board .. ,, Auckland Education Board Teacher, South Canterbury Education Board Professor, Auckland University College Teacher, Taranaki Education. Board ,, Wellington Education Board ,, North Canterbury Education Board ,, Southland Education Board ,, Wellington Education Board ,, Otago Education Board . . ,, South Canterbury Education Board ,, Nelson Education Board ,, Southland Education Board £ s. 204 5 192 7 118 1 72 3 1.06 5 194 3 115 17 164 16 140 2 125 18 78 2 106 18 97 17 131 16 147 16 130 13 118 0 Ml 1.4 106 0 104 19 174 5 127 3 165 4 98 18 106 4 308 17 459 14 144 0 214 1 98 2 148 14 122 16 92 11 212 11 129 5 84 7 79 18 107 10 104 17 99 6 62 I 310 2 114 16 116 15 122 14 134 8 325 17 201 15 102 11 210 9 222 16 213 17 66 11 189 6 98 4 229 18 118 19 80 10 127 4 94 1.4 138 16 146 7 146 2 A A A A A U, A A A A A A A A A A A A A A A A A A A A A A A A A A. A A A A A A A A A A A A A. A A A A A A A A A U, A A A A A A A A A A Total (63 men) . . 9,220 7 9,220 7 * Alio' iwances granted during the period from iBt January to 31st Deeernl ber, 1916. oer, 1916.

E.—9

(ii.) Allowances granted to Contributors under extended Provisions of Act —continued.

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

16

Act under which Allowance granted, Name. Occupation. I Annual Rate of Allowance. E, Education Act,1908; A, Superannuation A m e n d me nt Act, 1908; U, Superannuation Amend.nent Act, 1912. I Women. Coleman, Mrs. Annie E. Ilanna, Mrs. Sarah F. Pettit, Mrs. Barbara M. r Teacher, Nelson Education Board ,, Wanganui Education. Board ,, Nelson Education Board £ s. 31 0 93 12 66 15 A A A Total. (3 women) ' 191 7 » Grand total (66) . . 9,411 14

Act under which Allowai.ee granted. Name. Occupation. Annual Rate of E. Education Act,1908 Allowance A ' Superannuation Allowance. Amendment Act, 1908; U, Superannuation Amendment Act, 1912. Men. Baragwanath, John ... Teacher, South Canterbury Education Board Bowler, Frederick H. ... „ North Canterbury Education Board Burnard, John D. ... „ Otago Education Board ... Bussell, Henry... ... „ North Canterbury Education Board Charles, Robert ... „ „ Clark, George B. ... „ Otago Education Board ... Cooke, Montague P.* ... „ South Canterbury Education Board Cooper, Charles ... „ Auckland Education Board Dalby, John S. ... ... „ North Canterbury Education Board Downey, Michael* ... „ Native school Draffin, William H. ... „ Auckland Education Board Elmsly, Frederick ... „ „ Feist, Adolph M. ... „ Wellington Education Board Gilchrist, William*| ... „ Southland Education Board Goodeve, Henry E. ... „ South Canterbury Education Board Grant, Henry A. ... „ North Canterbury Education Board Ilames, Luther ... „ Auckland Education Board Harrison, Thomas C. ... „ Otago Education Board ... Hawkes, Richard N. N. ... „ South Canterbury Education Board Honore, Jacob ... „ Wanganui Education Board Kerr, Charles K „ Otago Education Board ... Lorking, Walter H. ... „ Auckland Education Board Lowe, Francis E.* ... i „ „ McClure, William D. ... „ Hawke's Bay Education Board Marr, Thomas M. ... „ North Canterbury Education Board Mason, Herbert ... „ Auckland Education Board Matheson, Dugald ... ! „ Wellington Boys' College... May, Thomas L. ... „ Auckland Education Board Mayo, Egbert J. ... „ Nelson Education Board ... Mehaffey, John ... „ Southland Education Board Petrie, George „ North Canterbury Education Board Pilkington, John J. „ Wellington Education Boani Quartermain, George* ... „ Canterbury Education Board Rice, John H. ... ... „ Taranaki Education Board Scott, Edward A. ... Inspector, Grey Education Board ... Smith, Edward ... Teacher, North Canterbury Education Board Waygood, James E. ... „ Auckland Education Board White, George H. ... „ North Canterbury Education Board Wilkinson, Henry R.* ... „ Canterbury Education Board Wilson, Tom* ... .... „ Auckland Education Board Wood bam, Herbert* ... „ Hawke's Bay Education Board £ s. 52 0 E 81 4 A 80 11 A 52 0 E 48 8 A 122 13 A 102 10 A 114 5 A 52 0 E 52 0 E 135 2 A 118 6 A 98 2 A 177 2 A 110 3 A 124 10 A 122 11 A 52 0 E 52 0 E 115 9 A 97 15 A 52 0 E 145 9 A 90 9 A 52 0 E 75 3 A 95 7 A 116 6 A 114 14 • A 113 9 A L39 11 A 111 17 A 123 1 A 92 2 A 221 9 A 52 0 E 109 17 A 129 12 A 132 1 A 168 8 A 111 13 A Total (41 men)... Less William Gilchrist 4,201 19 177 2 Total (40 men) ... 4.024 17 * Allowances granted during the period from 1st January to 31st December, 1916. tr>, tD< 1st September, 1916.

17

8.—9

(iii.) Allowances granted to Contributors medically unfit for Further Duty —continued.

3—E 9.

Name. Occupation. Annual Rate of Allowance. Act under which Allowance granted. E, Education Act, 1908; A, Superannua t i o n Amend m eat Act, 1908; U, Superanuation Amendment Act, 1912. Women. Albert, Sarah E. Austin, Christina, Mrs. ... Black, Hilda* ... Bland, Eliza J., Mrs. ... Boulcott, Henrietta Chapman, Lucy Charles, Mary Jane* Cromb, Grace C, Mrs. ... Crosby, Eleanor E. T. ... Dillon, Violet E., Mrs.* ... Ecclesfield, Isabel Galpin, Rachel, Mrs. Gilbert, Elizabeth A. J., Mrs. Graham, Amy S. F.de L.*t Grant, Elsie D. Hamilton, Janet A. Hill, Charlotte J.* Jackson, Mary B. Kelly, Elizabeth Lavery, Catherine* Lavery, Mary S. Lea, Mary E. ... Levert, Minnie L.* McKay, Elizabeth McKenzie, Ida B.* McKeown, Emily M. McLean, Elizabeth Paterson, Elizabeth S. ... Paul, Susan B. Peat, Janet H Ray, Josephine Scott, Elizabeth A. Stewart, Agnes G. Sweetman, Isabella, Mrs. Thomson, Ellen Teacher, Otago High School Board „ Grey Education Board „ Nelson Education Board ... „ Wellington Education Board */ a ... ... North Canterbury Education Board „ Auckland Education Board Taranaki Education Board „ Christchurch Girls' High School „ Marlborough Education Board „ Wellington Girls' College ... „ Grey Education Board Wanganui Education Board „ Nelson Education Board ... „ Auckland Education Board Southland Education Board „ Canterbury Education Board „ Auckland Education Board £ s. 52 0 77 0 40 17 52 0 52 0 52 0 37 10 60 10 54 16 70 15 63 12 42 8 35 14 59 15 85 19 45 17 52 0 65 2 86 6 57 10 27 3 52 0 56 17 52 0 54 5 26 5 52 0 57 11 52 0 52 0 52 0 67 12 87 17 36 7 72 17 E A A E E E A A A A A A A A A A E A A A A E A E A A E A E E E A A A A // it ••• Wanganui Education Board Auckland Education Board „ Southland Education Board Native school „ Otago Education Board ... „ South Canterbury Education Board „ Wellington Education Board „ South Canterbury Education Board „ Otago Education Board ... „ it ... ... ... „ Wanganui Education Board „ Auckland Education Board „ Wellington Education Board „ Auckland Education Board „ Grey Education Board „ Wanganui Education Board Total (35 women) Less Amy 8. F. de L. Graham ... 1,942 5 59 15 Total (34 women) 1,882 10 Grand total (74) 5,907 7 ♦Allowances granted during the period from 1st January to 31st Deoembor, 1916. t Deceased 25th Mi ,y, 1916.

E.—9

18

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

Widows. Occupation of Deceased Contributor. Annual Rate of Allowance. Act under which Allowance granted. R, Education Act, 1908; A, Superannuation Amendment Act, 1908; U, Superannuation Amendment Act, 1912. Algie, Alice V. E., Mrs.* ... Appleby, Hannah, Mrs. Bannerman, Marg., Mrs. ... Barnett, Laura, Mrs. Bedford, Fanny E., Mrs. Bennett, Mary R., Mrs. Berry, Alice M., Mrs. Bramley, Charlotte, Mrs. ... Broughton, Esther, Mrs. ... Browne, Ellen, Mrs. Brownlee, Lilian G., Mrs. ... Burns, Ruby M., Mrs Butcher, Elizabeth M. Campbell, Catherine, 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. Gillman, Emma, Mrs. Glanville, Theresa, Mrs.* ... Gloy, Margaret, Mrs. Goodwin, Zillah, Mrs. Goulding, Vera F., Mrs. Gow, Annie, Mrs. Grant, Annie E., Mrs. Greenwood, Margaret, Mrs. Hardv, Katherine M., Mrs.* Hogwood, Mary E. A., Mrs. Hutchinson, Margaret G., Mrs. Hutton, Helen B., Mrs. Judkins, Anne, Mrs. Kerr, Catherine S., Mrs. Ladley, Ada, Mrs. Lea, Mary R., Mrs.* Lee, Rosina E., Mrs.* Lindsay, Lillias, Mrs. Look, Bertha R., Mrs. Maber, Grace M., Mrs. Macan, Agnes, Mrs. Macbeth, Helen G., Mrs. .. McClelland, Elizabeth J,, Mrs. McCullough, Kate, Mrs. ... Mcintosh, Emily, Mrs. McKinnon, Grace, Mrs. Macky, Ethel J., Mrs.* Marshall, Louisa J., Mrs. ... Mason, Margaret H. R., Mrs. Mehaffey, Violet A., Mrs.*... Miller, Ellen M., Mrs. Miller, Margaret A., Mrs. ... Moore, Phcobe J., Mrs. Morgan, Gertrude, Mrs. Osborn, Ethel, Mrs. Parry, Kate, Mrs. Teacher, Auckland Education Board „ Otago Education Board ,, „ ,,, ... Auckland Education Board Otago Education Board North Canterbury Education Board „ Native school ... Assistant Truant Officer, Wellington Education Board Teacher, Marlborough Education Board Inspector, Education Department Teacher, Taranaki Education Board „ Otago Education Board Clerk to Canterbury College Board Teacher, Native school ... Wanganui Education Board „ Southland Education Board „ North Canterbury Education Board „ Native school ... Secretary to Nelson Education Board Teacher, Taranaki Education Board ... - .. „ Hawke's Bay Education Board ... North Canterbury Education Board South Canterbury Education Board „ North Canterbury Education Board „ Hawke's Bay Education Board ... Inspector, Auckland Education Board Teacher, Marlborough High School „ Taranaki Education Board a it . • • Native school ... „ Wellington Education Board „ Auckland Education Board „ Southland Education Board Principal, School of Art, Otago ... Teacher, Native school ... „ North Canterbury Education Board „ Marlborough Education Board ... Southland Education Board „ Auckland Education Board Otago Education Board „ Wellington Education Board „ Hawke's Bay Education Board ... „ Southland Education Board Clerk, North Canterbury Education Board Teacher, Otago Education Board „ Otago High School Board „ Auckland Education Board „ Southland High School Board „ Auckland Education Board a n ... ... „ Wellington Education Board „ Southland Education Board „ Auckland Education Board „ Otago Education Board „ Wellington Education Board North Canterbury Education Board „ Auckland Education Board £ s. 18 0 18 0 18 0 18 0 18 0 j 18 0 1 5 4 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 18 0 A E E A E E E E B E A A E A E E E E E A E E A A E A E A E E A A E E E A E A A E A A A E E E A E E A A E A E A A A E A A A A * Allow; mces [ranted durini the ieriod from 1st January to 31st Decembi ir, 1916.

19

E.—9

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

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

■ Widows. Occupation of Doceasod Contributor. . allowance Act under which Allowance granted. E, Education Act, 1908; A, Superannuation Amendment Act, 1908; U, Superannuation Amendment Act, 1912. Peacock, Ivy C. C, Mrs. ... Peterson, Elizabeth S., Mrs. Pole, Alice, Mrs. Potts, Rosamond, Mrs. Rice, Emily, Mrs. Rockel, Annie L., Mrs. Selby, Emma, Mrs. Shand, Annie, Mrs. Small, Elizabeth, Mrs. Smith, Mary A., Mrs. Somerville, Fannie, Mrs. ... Stewart, Frances, Mrs. Taylor, Margaret, Mrs. Tegner, Clara, Mrs. Templer, Amelia A. M. A., Mrs. Thomas, Mary E., Mrs. Thompson, Annie E., Mrs. Tobin, Laura, Mrs. Trevithick, Annie L., Mrs... Turner, Gertrude K., Mrs. Vereker-Bindon, Lila, Mrs. Vos, Lavinia, Mrs Walter, Rosa A., Mrs. Watt, Elizabeth, Mrs. £ s. Teacher, North Canterbury Education Board ... 180 „ Southland Education Board ... ... 18 0 North Canterbury Education Board ... 18 0 Taranaki Education Board ... ... 18 0 Secretary, Auckland Education Board ... .. 18 0 Teacher, Wanganui Education Board ... ... 18 0 „ Southland Education Board ... ... 18 0 Professor, Otago University ... ... ... 18 0 Teacher, Auckland Education Board ... ... 18 0 Christchurch Boys' High School... ... 18 0 Auckland Education Board ... ... 18 0 North Canterbury Education Board ... 18 0 18 0 Wanganui Education Board ... ... 18 0 Taranaki Education Board ... ... 18 0 A E E E A A E U A A A A E E A 18 0 North Canterbury Education Board ... 18 0 Native school ... ... ... •■• 18 0 Auckland Grammar School Board ... 18-0 18 0 Wanganui Education Board ... ... 18 0 ,, Auckland Education Board ... ... 18 0 Native school ... ... ... ... 18 0 Auckland Education Board ... ... 18 0 Otago Education Board ... ... 7 19 A A E A A A A E E Young, Mary A., Mrs I E * AUov Total (87) ... ... ... 1,579 3 'ances granted during the period from 1st January to 31st Deoember, 1916.

Name. Occupation of Deceased Contributor. , ___ £ — Annual Rate of Allowance. Aot under which Allowance granted. E,EducationAct,1908 A, Superannuation Amendment Act, 1908; U, Superannuation Amendment Act, 1912. Boys. Algie, Donald C* ... Teacher, Auckland Education Board Appleby, Graham B. ... „ Otago Education Board Appleby, Raymond L. C. ... „ „ Bastings, Edgar, A.* Brownlee, John K. ... „ Marlborough Education Board ... Burns, Hector S. ... Inspector, Education Department Burns, Ross S. ... ... „ „ Dale, John H. ... ... Teacher, Native school ... Evans, Harry M. ... ... „ Taranaki Education Board Evans, Colin M. ... ... „ „ blvans, Jack ... ... „ « Gazzard, Thomas H. ... „ Southland Education Board Goulding, Mervin R. ... „ Marlborough High School Glow, Donald H. A. ... „ Taranaki Education Board Greenwood, Milton G. ... „ Native school ... 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 £ 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 A E E A A A A A A A A A A A E * Allowances granted during the period from 1st January to 31st Decern nber, 1916. ber, 1916.

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

Name. Occupation of Deceased Contributor. Annual Rate of Allowance Act under whioh Allowance granted. E.RducationAct, 1908. A, Superannuation Amendment Act, 1908; U, Suporau nuation A m e n d - ment Act, 1912. Boys —continued. Jackson, Rohan* ... Lea, Cecil W.* McKinnon, Hugh L. McKinnon, John C. Macky, Wallace A.* Miller, Alexander S. Osmers, Harry N. Paul, Frederick A. T. Paul, Eric H. Rockel, Alex. A. ... Sigley, Harry S. ... Smith, Edward H. Turner, Eric H. K. Turner, Francis J. Turner, Geoffrey R. Walsh, Harold G. Warren, Horace V. Watson, John A.* Williamson, Kenneth Williamson, Leslie Williamson, Jack Williamson, Ronald Teacher, Christchurch Boys' High School „ Southland Education Board „ Southland High School Board " it Auckland Education Board a a ... „ Westland Education Board Native school ... „ Wanganui Education Board Native school ... Christchurch Boys' High School... Auckland Grammar School £ 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 A A E E A A E A A A E A A A A E A A A A A A Auckland Education Board „ Hawke's Bay Education Board ... „ Otago Education Board a a ... '/ n ... ,. „ ... Girls. Barnett, Kate J. ... Barnett, Laura ... Bastings, Ida 0.*.., Brownlee, Gwendolen A. ... Burns, Marie K. ... Campbell, Eleanor May*! ... Clarkson, Mary L. Dunning, Dorothy B. A. ... Goulding, Vera J. S. Goulding, Jeanne H. Hutchinson, Kathleen M. B. Lea, Eva C* Look, Gwendoline McCullough, Elsie L. McCullough, Frieda M. Macky, Marjorie E.* Marshall, Gertrude E. Mehaffey, Marjory D.* Mehaffey, Mary E. M. Miller, Marjorie L. Miller, Elizabeth A. Miller, Margaret 0. Osborn, Mavis E. Paul, Ruth Peacock, Winsome F. Rockel, Iris M. ... Sigley, Hazel M. ... Sigley, Ethel G. ... Thomas, Olive M. Vereker-Bindon, Enid B. ... Walsh, Evalyn F. Warren, Eva E. ... Watson, Margaret A.* Total (37 boys) 481 A A A A A A E A A A E A E A A A : E A A E E E A A A A E E A A E A A Teacher, Otago Education Board 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 n a a a ... Teacher, Marlborough Education Board ... Inspector, Education Department Teacher, Taranaki Education Board „ Wanganui Education Board „ Auckland Education Board „ Marlborough High School '. a ... Southland Education Board a a ... Wellington Education Board . . „ Otago High School Board ,, „ ... Auckland Education Board a a ... „ Southland Education Board „ Auckland Education Board ,, North Canterbury Education Board „ Native school ... „ North Canterbury Education Board Wanganui Education Board „ Native school ... a <t ... ■-. „ Taranaki Education Board „ Wanganui Education Board „ Auckland Education Board Hawke's Bay Education Board ... Total (33 girls)... Less Eleanor M. Campbell 429 13 Total (32 girls) 416 Grand total (69) 897 * Allowances ;ranted during the period from 1st January to 31st Deoember, 1916. f Allowance ceased 30th November.

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5 (A). REVENUE ACCOUNT foe the Yeah ended 31st December, 1916. £ s. d. £ s. d. To Balanoe, 31st Deoember, 1915 ..340,582 9 4 By Retiring and other allowances .. 42,001 8 10 Contributions of members .. .. 56,038 8 5 Contributions refunded— £ s. d. Government subsidy .. .. 17,000 0 0 On voluntary retirement 4,682 2 2 Interest — On death of contributor 1,915 1 1 Ordinary — Public £ s. d. On lapse of membership 593 12 9 Trustee .. 15,080 511 • 7,190 16 0 Bonus—Public Trustee 1,385 19 5 Contributions transferred to other funds 211 11 6 On arrears of con- Administration expenses— £ s. d. tributions .. 254 11 10 Clerical assistance .. 250 0 0 16,720 17 2 Travelling-expenses of Contributions transferred from other Board members .. 93 7 6 funds .. .. .. .. 722 0 11 Medical examination fees .. .. 24 0 0 Commission .. 112 0 0 Office expenses .. 22 10 6 501 18 0 Balanoe, 31et December, 1916 .. 381,158 1 6 £431,063 15 10 £431,063 15 10 5 (B). Balance-Sheet as at 31st December, 1916. £ s. d. £ s. d. To Fund as per Revenue Aocount ..381,158 1 6 By Amount held by Public Trustee ..373,590 10 4 Retiring and other allowances due— Contributions of members— £ s. d. £ s. d. In transit .. .. 5,119 1 0 In course of payment .. 713 0 Outstanding .. 3,291 14 11 Unpaid .. .. 345 17 4 8,410 15 11 353 10 4 Interest accrued on arRefunds of contributions on death of rears of contributions — contributor—Unpaid .. .. 876 13 6 In transit .. .. 213 5 Administration expenses — Office ox- Outstanding .. 794 14 8 penses unpaid .. ■ .. .. 22 10 6 797 8 1 Unclaimed contributions .. .. 494 12 1 Refunds of contributions paid in Suspense Account (including contribu- advance—On voluntary retirement.. 135 4 1 tions overpaid, &o.) .. .. 63 11 6 Recoveries due in course of payment .. 35 1 0 £382,968 19 5 £382,968 19 5 F. K. de Castko, Secretary, Education Department. W. L. Dunn, • Acting-Secretary, Teachers' Superannuation Board. 31st January, 1917. Audited and found correct. —R. J. Collins, Controller and Auditor-General.—l7th February, 1917-

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APPENDIX. 1. Historical Outline {■ — Tlie 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, 190(5. i 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, and 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 .£3OO 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. In the War Legislation Amendment Act, 1916, certain provisions were made respecting conditions arising out of the war. Certificated or licensed teachers temporarily appointed under that Act to positions in public schools are given the right of election, to become contributors to the fund, while the status of certain contributors on active service is protected. • 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 1.906. 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 years 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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