EAST COAST NATIVE TRUST LANDS. BALANCE-SHEET AND STATEMENT OF ACCOUNTS FOR YEAR ENDED 31st MARCH, 1921.

Appendix to the Journals of the House of Representatives, 1921 Session I-II, G-03

G.— 3

Session 11. 1921. NEW ZEALAND.

EAST COAST NATIVE TRUST LANDS. BALANCE-SHEET AND STATEMENT OF ACCOUNTS FOR YEAR ENDED 31st MARCH, 1921.

Presented to both Houses of the General Assembly in pursuance of Section IS of the East Coast Native Trust Lands Act, 1902.

EAST COAST NATIVE TRUST LANDS. Balance-sheet as at 31st March, 1921. Liabilities. Assets. £ 8. d. £ s. d. £ a. d. £ s. d. Mortgages secured on free- Freehold lands .. .. 357,371 0 0 holds .. 65,200 0 0 Unpaid purchase-money Interest accrued on same 1,063 10 3 on sale of freehold land 42,310 15 0 66,263 1.0 3 Interest accrued on same 847 11 5 Money advanced by way 43,158 6 5 of loan .. .. 750 0 0 Rents due and accrued .. 4,252 17 3 Interest accrued on same 281 5 0 Produce unsold— 1,031 5 0 Wool .. .. 4,515 11 3 Accrued rates and taxes .. 429 15 10 Mutton .. .. 1,029 3 6 Bank of Australasia .. 34,428 12 7 Beef .. .. 251 5 8 Interest accrued on same 923 0 1 Hides and skins .. 30 17 6 35,351 12 8 Oats .. .. 30 0 0 Sundry creditors — 5,856 17 11 Dalgety and Co. (Li- Live-stock on farms .. .. 26,927 11 0 mited), Gisborne .. 1,431 19 11 Stores on hand .. .. 115 0 0 Dalgety and Co. (Li- Advances to Natives on mited), Wairoa .. 1,132 10 9 account of farm profits 6,261 3 9 Williams and Kettle Sundry debtors on open (Limited), Gisborne 8,471 10 6 . account .. .. 892 0 2 On open account .. 1,138 7 4 7,153 311 12,174 8 6 Advances to Blocks on Amounts due to Natives account of sundry rents .. 707 0 4 on account of rents, Investments—■ farm profits .. .. 2,386 11 7 Wairoa Farmers' CoAmount at credit of operative Meat ComBlocks, rentals, &c. .. 5,703 0 7 pany (Limited) .. 750 0 0 — 8,089 12 2 Gisborne Sheep-farmers' Amount held in suspense . Frozen Meat and re Lot 2, Tahora 2c 3.. 3,198 10 0 Mercantile Company Interest accrued .. 79 19 0 (Limited) .. .. 250 0 0 3,278 9 0 1,000 0 0 Surplus .. .. .. 320,256 16 5 Office fixtures .. .. 123 4 6 Travelling plant .. 210 8 6 333 13 0 £446,875 9 10 £440,875 9 10 Auditor's Certificate. I have audited the accounts of the East Coast Commissioner for the year ended 31st March, 1921, and my report on the audit of the accounts is contained in my letter of even date to the Minister of Native Affairs. Wellington, 31st October, 1921. Arthur T. Clarke, A.C.A., Auditor.

I—G. 3.

Gh—3

2

Statement showing the Position of the Different Blocks as at 31st March, 1921 Amounts at Debit of the Undermentioned Blocks on Current | Amounts at Credit of the Undermentioned Blocks on Current Account. Account. Principal security blocks— £ s. d. £ s. d. £ s. d. General Account .. 40,393 13 11 Mangapoike B .. .. .. 177 11 10 Live-stock Account— Maraetaha No. 2, See. 4 .. .. 9,780 18 1 Pakowhai .. .. 485 0 0 Paremata Section 64 (No. 1 Account) .. 13,389 3 5 — — 40,878 13 11 Paromata Section 64 (No. 2 Account) .. 106 4 8 Mangapoike A .. .. .. 624 19 9 Tahora No. 2c 2, Sec. 2 .. .. 713 7 1 Mangapoike No. 2a 3 .. .. 30 110 Tahora No. 2o 3, See. 2 .. ..31,417 19 9 Mangapoike No. 2b— Whaitiri No. 2 .. .. .. 469 13 11 General Account .. 5,080 17 11 Live-stock Account .. 7,158 10 0 Amounts at Credit of the Undermentioned Blocks for the Value, of their Freehold. 12,239 711 Mangatu Nos. 5 and 6 ") £ s. d. Less amount at credit of -~ .„„i, iw„ i Farm Account .. 5,700 8 6 Pako'wha — HlVl \ Tangotet Nos. land 2 \™* m ° ° Mangapoike No. 2d .. .. 1,248 9 6 Te Kuri Mangapoike No 2 E .. .. 66 11 7 Whataupoko G , See. 22 J Mangaheia No. 2d .. 119 11 8 M h £ ia No . 2d 0 0 Maraetaha No. 2, Sees. 3 and 6- Mangapoike A .. ..39,798 0 0 General Account .. 1 1 Mangapoike No. 2a 3 ..21,995 0 0 Live-stock Account .. 2,089 2 0 Mangapoike B .. .. 1,018 0 0 Farm Account .. 5,697 2 1 Mangapoike No. 2b ..11,294 0 0 „ „ ,„'„,; -,n i Mangapoike No. 1) ..10,779 0 0 Maungawaru No. 2 .. .. 12,560 16 7 Mangapoike No. 2 E .. 4,470 0 0 Maungawaru No. 3 .. .. 3,661 13 0 Maungawaru No. 2 .. 5,500 0 0 Paremata, No. 3- Maungawaru No. 3 .. 7,000 0 0 General Account .. 14,095 1 9 Maraetaha No. 2, Sees. 3 Live-stock Account .. 1,728 15 0 and 6.. .. ..29,842 0 0 ik 000 in n Paremata, Sec. 48 .. 390 0 0 r ~, „ 15 ' 823 lb 9 Paremata, See. 64 .. 9,550 0 0 Less amount at credit of Paremata, Sees. 73 and 73a 1,012 0 0 K arm Account ..13,459 911 Paremata, Sec. 4.. .. 4,348 0 0 . at no jnn ',„,,.,* Paremata, Sec. 3.. ..20,867 0 0 Paremata Nos. 73 and 73a .. 19113 5 Tahora No. 2c 1, Sec. 2 ..41,157 0 0 lahoraNo.2cl,Sec.3- a oon , A Tahora No. 2o 2, Sec. 2 .. 3,800 0 0 Live-stock Account .. 6,399 10 0 Tahora No. 2k, Sec. 2 ..30,764 0 0 1 arm Account .. 5,353 0 0 Tahora No. 20, Sec. 2 .. 1,346 0 0 „ __„ ~ . Tawapata South No. 1 .. 12,000 0 0 j.x . 11 ' 70 » 10 ° WhangawehiNos. lcandlo 4,1.20 0 0 Less amount at credit of Whaitiri No. 2 .. .. 1,565 0 0 General Account .. .1,1,27 13 0 Maraetaha No. Id (Te Ko- _. moo o ' pua) .. .. ..24,899 0 0 lahora JSo. 2f, Sec. 2— gg2 829 0 0 General Account .. 4,489 15 2 Less amount standing to Live-stock Account .. 5,225 2 0 the debit of Tahora No. 2c Farm Account .. 5,349 11 10 3> Sec _ 2 -after sale to t u woo n ' 'ooa n W. Chappel .. .. 4,958 0 0 Tahora No. 20, Sec. 2 .. .. 326 7 9 rr 357 371 q q Tawapata South No. 1 .. 1,690 3 1 Live . st ock on farms, as per contra .. 11 0 Whangawehi Nos. 1b and lc .. 3,917 4 0 Maraetaha No. Id (Te Kopua)— General Farm Account .. 8,861 17 10 Live-stock Account .. 3,841 12 0 — 12,703 9 10 lialance —Surplus, as per balance-sheet .. 320,256 16 5 £440,353 9 9 £440,353 9 9

Statements of Account for the Year ended 31st March, 1921. Principal Security Blocks. £ s. d. Balance at debit, 31st March, 1920 ..37,017 1 10 ARBA AND value of principal security blocks. Aorps Payments. Mangatu Nos. 5 and 6 .. .. ..21,452 Expenditure, Pakowhai, Te £ s. d. Mangaokura No. 1.. .. .. .. 2,027 Kuri, Tangotete and Ma- Pakowhai .. .. .. .. 374 ngatu Blocks .. . . 572 9 4 Tangotete No. 1 .. .. .. ... 5 Interpreting .. .. 212 6 Tangotete No. 2 .. .. .. .. 75 County rates .. 401 4 3 Te Kuri .. .. .. .. .. 216 Interest.. .. ..2,238 16 4 Whataupoko G, Sec. 32 .. .. .. 10 Management and office expenses .... 161 9 8 24,159 — 3,376 12 1 Value, £34,957. Balance at debit, 31st March, 1921 . .£40,393 13 11

Gk—3

Statements of Account for the Year ended 31st March, 1921 — continued. Principal Security Block—Pokowhai Farm. Manoapoike No. 2a 3. n ; •;, £ s - — £ s. d. £ s d Balance at debit, 31st March, 1920 .. 422 211 Buildings ...... 10 0 0 _ Grass-seed 51 3 10 Payments. Water-supply' '.'. '.'. 22 6 0 Rents to beneficiaries .. 238 10 11 Q2 ain Dcgal expenses .. .. 2 7 0 Sheep bought 485 0 0 Valuation fee .. .. 110 Wages, &c? 369 15 6 County and harbour rates .. 10 4 9 Shearing, &o 8 5 5 Land-tax 117 14 9 Stores 31 5 0 * nterest V ,•• •■ 29 19 11 Repairs 26 7 11 Management and office ex-Horse-shoeing '.'. '.'. 918 6 P enses 70 16 7 Station plant .. .. 95 3 4fai li Xi Station requisites .. ..490 ... ~ .. House requisites .. 2 1 11 . S_ 1/ _ Travelling-expenses .. .. 15 19 0 _ Receipts Interpreting. .. .. 211 0 Rents 853 16 ° Fire, marine, and accident insur- Balance at debit, 31st March, 1921 .. £30 110 Interest .. '.'. .. 155 15 10 ___=__— Pakowhai Committee.. .. 3 0 0 Area of block, 9,438 acres 3 roods 22 perches. 1,134 0 2 Value, £21,995. 1,226 10 0 Credits. Sheep sold .. .. .. 210 0 Produce sold .. .. 138 6 9 Refund on account cartage .. 16 17 0 Produce unrealized—Oats .. 30 0 0 187 13 9 Transfer to Pakowhai Improvements .. .. .. 92 9 10 Transfer to principal security .. 461 6 5 741 10 0 Live-stock—4Bs sheep .. .. £485 0 0 Mangapoike B. ■ i.i' £ s. d. Balance at credit, 31st March, 1920 .. 165 18 9 Receipts. Mangaheia No. 2d. £ s , j. £ s. d. Ren t s .. .. .. 15 0 0 Balance at debit, 31st March, 1920 .. 649 6 8 Interest .. .. .. 5 7 6 20 7 6 Payments. , . £ s- d. 186 6 3 Rents to beneficiaries .. 792 6 8 Payments. Travelling-expenses .. 12 12 6 L aw cos (, a ~ .. ' .. 2 2 0 Advertising .. .. 4 6 0 Land-tax .. .. .. 112 4 Land-tax .. .. 234 9 7 Management and office expenses 50 1 Interest .. .. .. 32 10 4 _____ 8 14 5 Management and office expenses.. .. .. 153 19 9 Balance at credit, 31st March, 1921 .. £177 1110 1,230 4 10 — 1 879 11 6 Area of block, 383 acres 38 perches. Value, £1,018. Receipts. Rents .. .. .. .. 1,759 19 10 Balance at debit, 31st March, 1921 .. £119 11 8 Area of block, 5,965 acres 3 roods 16 perches. Value, £39,858. Mangapoike A. £ s. d. Balance at debit, 31st March, 1920 .. 790 16 7 Payments. „, _ £ s Mangapoike No. 2b. Law-costs .. .. .. 111 6 , ______' i n„™ . „„ s ' Donation, Maori Soldiers'Fund 11 2 6 Balance at debit, 31st March, 1920 .. 4,657 2 8 Land-tax ...... 428 15 9 _ Interest 46 11 5 Payments. Management and office expenses 69 010 „ . ~ , ;* , s " ,; ks7 i o County and harbour rates .. 119 16 6 Interest .. .. .. 283 14 0 1 347 18 3 Management and office exReceipts. P enBes 20 4 9 Rents .. .. .. .. .. 722 18 6 i2s 15 3 Balance at debit, 31st March, 1921 .. £624 19 9 at debit, 31st March, 1921 .. £5,080 17 11 Area of block, 16,420 acres. Value, £39,798. Area of block, 3,024 acres. Value, £11,294.

3

G.—3

4

Statements of Account for the Year ended 31st March, 1921 — continued. Mangapoike No. 2b (Mahurangi F\rm) Maraetaha No. 2, Sues. 3 and 6. £ 8. d. £ s d Balance at debit, 31st March, 1920 .. 487 0 8 Balance at debit, 31st March, 1920 ..1,787 1111 Debits. Payments. £ s. d. £ s d. Grass-seed .. .. 439 13 0 Improvements .. .. 18 0 0 Fencing .. .. 424 0 7 Donation, Maori Soldiers' Fund 44 9 0 863 13 7 County rates .. .. 211 19 7 Sheep bought .. .. 1,492 1 0 Interest .. .. ..115 15 10 Wages, droving, and super- Management .. .. 20 4 9 vision .. .. 492 19 6 . 410 9 2 Shearing, and wool charges 267 16 9 Scrub-cutting .. .. 5 0 0 Balance at debit, 31st March, 1921 .. £2,198 1 1 Stores .. .. .. 11 9 0 _ ._ Cartage. . .. .. 2 2 0 Area of block, 4,658 acres. Value, £29,842. Travelling-expenses .. 14 6 Station requisites .. 22 13 8 Telephone .. .. 10 14 4 Fire, accident, and marine insurance .. .. 14 12 4 Rabbit rate .. .. 2 7 7 Management and office expenses .. .. (SO 14 3 2,383 14 11 Maraetaha No. 2, Secs. 3 and 6 (Patemaru Farm). 3,734 9 2 - ■ _ Credit? £ s ' Wool sold 123 1 1 Balance at debit, 31st March, 1920 .. 7,111 10 10 Sheep sold '.! !! 841 10 6 D, , Cattle sold .. .. 413 13 8 ueolls - £ g d Skins sold .. .. 20 2 3 Eencine 46 10 1 Surplus wool profits .. 170 14 6 Tracks ' 50 0 Rebate on stock .. .. 11 0 0 „_rji„~« " lfti iq ft Dividends .. .. 30 0 0 Buildings 161 13 b a _ w te, i e3t -' r liiiM V 3B 5 8 Sheep bought .. .. 938 15 0 Wool unrealized, 31st March, Cattle bought .. .. 447 10 0 UZL ■■ " ■■ biiu u u „ „_ fl _ g Horses bought .. .. 710 0 '_ Charges, freezing mutton and Balance at debit, 31st March, 1921 ..£1,458 1 6 _e.' .'.' '.'. 78714 5 Shearing, &c. .. .. 36 4 11 Live-stock on farm, 31st March, 1921.— Stores ' 166 18 5 4,580 sheep .. .. 4,485 0 6 £fihed 16 _ 0 380 cattle .. .. 2,487 10 0 -ttorse teett .. .. 10 a v „_ ,o P n o Horse-shoeing .. .. 6 0 6 8 horses .. .. 186 0 0 Cart B_ _ 66.12 9 sn lso l n n Telephone .. .. 5 2 6 * , '' Xt)S lU " Station requisites .. .. 22 5 5 House requisites .. .. 47 I 4 Travelling-plant .. .. 22 10 0 Mangapoike No. 2d. Travelling-expenses .. 17 14 9 £ s. d. Furniture.. .. .. 43 7 8 Balance at debit, 31st March, 1920 .. 1, 188 10 3 Fire, accident, and marine insurance .. .. 19 16 11 Payments. Rabbit rate .. .. 19 1 £ s. d. Interest .. .. .. 556 17 1 Donation, Maori Soldiers Management .. .. 305 11 3 Fund.. .. 44 9 0 3,861 2 9 County and harbour rates.. 40 0 2 Law costs .... 1 1 0 11,185 17 2 Land-tax .. .. 34 9 9 Credits. Interest .... 73 10 5 £ s. d. Management .. .. 20 4 9 Sheep sold .. .. 789 4 9 213 15 1 Cattle sold .. .. 788 10 6 Horses sold .. .. 10 0 0 1,402 5 4 Meat sold .. .. 305 9 1 Receipts. Wool sold .. .. 40 18 6 Rents .. .. .. .. 153 15 10 Skins sold .. .. 24 7 2 Tallow sold .. .. 32 3 1 Balance at debit, 31st March, 1921 ..£1,248 9 6 Posts sold .. .. 93 0 0 _—i Surplus wool profits .. 78 7 9 Area of block, 5,419 acres. Value, £10,779. Bonus on stock and wool .. 23 12 2 Rebates .. .. .. 14 9 4 AT „ Dividends .. .. 30 2 0 Mangapoike No. 2b. Wool UM . ea i ized; 31at March, £ s. d. lg2l _ .. 510 0 0 Balance at debit, 31st March, 1920 .. 69 14 0 Mutton unrealized, 31st Maroh, p avmmt3 !9 21 52 0 18 9 £ Posts on hand, 31st Maroh, Rents to beneficiaries .. 58 8 5 , A 921 .." " " ___L____ 3 onn ]3 j Land-tax .. .. .. 30 18 6 .. ___£_•_/'- " .'•' 20 4 9 Balance at debit, 31st March, 1921 ..£7,786^1 -° 114 16 9 ..'".; =_==_ = ~ "; i .„ ~-_!_— Live-stock on farm, 31st March, 1921 — 184 10 9 " "" £ s. d. Receipts. 2,502 sheep .. .. 1,890 2 0 Rents .. .. .. .. 117 19 2 19 cattle .. .. 123 0 0 —• 13 horses .. .. 76 0 0 Balanoe at debit, 31st March, 1921 .. £66 11 7 £2,089 2 0 Area of block, 2,980 acres. Value, £4,470. ________

G.—3

Statements of Account for the Year ended 31st March, 1921 — continued. Maraetaha No. 2, Sec. 4. Payments. £ s. d. £ s. d. £ s. d. Balance at credit, 31st March, 1920 .. 9,335 4 8 Grass-seed 5 5 0 Receipts. Sowing .. 34 10 0 Interest .. 465 18 2 Fencing 137 8 0 177 3 0 9 801 210 Wages, &c. .. .. 218 10 0 Payments. £ s. d. Shearing, &c 159 4 9 Management .. .. .. .. 20 4 9 Scrub-cutting .. .. 62 0 0 Stores .. .. .. 13 0 Balance at credit, 31st March, 1921 £9,780 18 1 J and accident ~ ' insurance .. .. 4 12 10 Block sold. Rabbit rate .. .. 1 4 11 Office expenses .. .. 60 14 3 M at ~ 703 9 9 Maungawaru No. 2. __„_„-__,, ,„„„ ~£ . , 8, d - Balance at credit, 31st March, 1921 .. £11,7301411 Balance at debit, 31st March, 1920 .. 11,711 10 2 _________ Payments. Live-stock on farm, 31st March, 1921 — £ s. d. £ s. d. County rates .. .. 122 1 8 1,475 sheep .. .. 1,298 15 0 Interest .. .. .. 707 0 0 40 cattle .. .. 430 0 0 Management .. 20 4 9 849 6 5 . £1,728 15 0 Balance at debit, 31st March, 1921 .. £12,560 16 7 Area of block, 14,802 acres. Value, £5,500. Paremata, Sec. 48. Maungawaru No. 3. £ s. d. Receipts. £ s. d. £ s. d. Balanoe at debit, 31st March, 1920 .. 3,288 1 9 Rents .. .. .. 19 12 6 Payments. Interest ° U 6 „. £ 8. d. 20 5 0 County rates .. .. .. 150 16 8 _, Interest 202 9 10 Payments. Management .. .. 20 4 9 Payments to beneficiaries .. 17 15 5 070 11 o Management .. .. .. 2 9 7 37_ II 3 £2Q _ Q Balance at debit, 31st March, 1921 .. £3,661 13 0 . ~,,,_ „ - , „„„ _________ Area of block, 12 acres 3 roods. Value, £390. Area of block, 18,720 acres. Value, £7,000. Paremata No. 3. £ s. d. Paremata, Sec. 64 (No. 1 Account). Balance at debit, 31st March, 1920 ..12,151 0 4 £ s. d. Payments. Balance at credit, 31st March, 1920 .. 12,799 0 5 £ s. d Payments to beneficiaries from Receipts. farm profits .. .. 935 1 4 Interest .. .. .. .. 639 2 3 Donation, Maori Soldiers' Fund 22 4 6 • Identification fee .. .. 110 13,438 2 8 Travelling-expenses .. 8 2 6 Payments. Band instruments .. .. 37 17 6 Travelling-expenses .. 6 10 0 County rates .. .. 152 3 1 Donation, Maori Soldiers' Interest .. .. .. 765 4 8 Fund .. .. .. 22 4 6 Management .. .. 80 19 0 Management .. .. 20 4 9 2,002 13 7 48 19 3 14,153 13 11 Balance at credit, 31st March, 1921 ..£13,389 3 5 Receipts. _________ Rent for hire of hall .. .. .. 58 12 2 Balance at debit, 31st March, 1921 .. £14,095 1 9 Area of block, 1,224 acres. Value, £25,215. Paremata, Sec. 64 (No. 2 Account). £ s. d Paremata No. 3 (Farm Account). Balance at credit, 31st March, 1920 .. 98 11 10 £ s. d. Balance at credit, 31st March, 1920 .. 9,823 16 5 Receipts. Receipts. Rents .. .. .. .. .. 366 18 6 £ a. d. Sheep sold .'.' .. 933 15 6 465 10 4 Cattle sold . . .. 648 0 0 Payments. Surplus wool profits 35 10 7 £ s. d. Rebate on stock .. .. 12 5 0 Rents to beneficiaries .. 240 710 Bonus on stock .. .. 3 2 6 Land-tax .. .. .. 37 16 3 Dividends .. .. 9 8 0 Interest .. .. .. 0 2 7 Interest .. .. 518 6 8 Management .. .. 80 19 0 Wool unrealized, 31st March, 359 5 8 1921 .. .. .. 450 0 0 2,610 8 3 Balance at credit, 31st March, 1921 .. £106 4 8 12,434 4 8 Area of block, 2,380 acres. Value, £9,550.

5

G.—3

6

Statements of Account for the Year ended 31st March, 1921 — continued. Paremata, Secs. 73 and 73a. Tahora No. 2c 1, Sec. 3 (Te Huia Farm Account). £ s. d. £ s. d. Balance at debit, 31st March, 1920 .. 167 18 5 Balance at debit, 31st March, 1920 .. 655 18 0 Payments. £ s. d. „ . County rates 7 6 9 D&blU - , . Interest 11 8 2 „ . oo o q Management 5 0 1 ■ » 23 15 0 "waring .. .. .. 23 o l Balance at debit, 31st March, 1921 .. £191 13 5 ° attle J***-** • • .. 430 0 0 Sheop bought .. .. 375 0 0 Area of block, 115 acres. Value, £1,012. " Wa S es > &c - • • • • g 8 13 2 Shearing, &c. .. .. 48 9 6 Scrub-cutting .. .. 67 0 0 Stores .. .. .. 66 11 10 Tahora No. 2o 1, Sec. 3. Repairs .. .. .. 7 6 8 £ s. d. Cartage .. .. .. 22 17 6 Balance at credit, 31st March, 1920 .. 3,533 2 5 Station requisites .. .. 2 5 0 Travelling-expenses .. 10 0 0 Receipts. Fire, marine, and accident in- £ s. d. suranoe.. .. .. 319 8 Rents .. .. .. 570 18 0 Rabbit rate .. .. 0 11 6 Interest .. .. .. 171 2 7 Interest .. .. .. 28 1 0 742 0 7 Office expenses .. .. 60 14 3 1,211 10 1 4,275 3 0 Payments. 1,918 10 10 Donation, Maori Soldiers' Credits. Fund .. .. .. 88 17 9 Wool sold .. . . 018 6 County rates .. .. 230 0 0 Surplus wool .. .. 51 6 8 Land-tax .. .. .. 287 1 0 Meat sold .. .. .. 218 0 Management .. .. 35 11 3 Rebate on tallow .. .. 0 7 6 647 10 0 Bonus on wool .. .. 11 18 2 Refund Mtzpatrick, on acBalance at credit, 31st March, 1921 .. £3,627 13 0 count cartage charged twice 36 7 6 _•__———— = Wool unrealized, 31st March, 1921 .. .. .. 310 0 0 413 16 4 Tahora No. 2o 1, Sec. 3 (Waimaha Farm Account). £ s. d. Balance at debit, 31st March, 1921 .. £1,504 14 6 Balance at debit, 31st March, 1920 .. 9,674 8 10 __________ Live-stock on farm, 31st March, 1921— Debits. £ s . _, £ S. d. 1,600 sheep .. .. 1,337 10 0 Grass-seed .. 273 9 6 122 oattle .. .. 492 10 0 Fencing .... 33 4 0 4 horses .. .. 48 0 0 Buildings . . .. 913 0 Trees .. .. .. 17 0 £1,878 0 0 Sledge and wheels .. 55 12 7 _________ = __ = — 373 6 1 Wages, &o. .. .. 639 11 4 Shearing .. .. 157 10 5 Scrub-cutting .. .. 50 0 0 Stores .. .. .. 215 15 11 Repairs.. .. .. 22 6 3 Cartage.. .. .. 104 5 3 Telephone .. .. 5 5 0 Travelling-expenses .. 22 0 0 _, „ „ , _ „,_ _, Station requisites .. 19 15 5 Tahora No. 2c 1, Sec. 3 (Stock-track Farms, KahuHouse requisites .. .. 819 6 nui-Pamoa-Ponui). and accident Balance at credit, 31st March, 1920 .. 298 3 6 insurance .... 10 4 0 Rabbit rate .. .. 115 7 Credits. Interest .. .. 550 12 3 _, . .. „ £ , B - d - Office expenses .. .. 80 19 0 Woo sold .. 22 11 8 1 ggo oii Surplus wool profits .. 37 3 5 ' Rebate on wool .. .. 13 10 9 11 937 15 10 Bonus on stock .. .. 717 0 Credits. Rebate on tallow .. .. 12 4 6 £ a d Stores sold .. .. 10 0 Wool sold .. .. 10 19 8 w tel ; eSt 'V_ „V _ _ 5° ° Sheep sold .. .. 373 4 2 Wool unrealized, 31st March, Cattle sold .. .. 12 0 0 1.21 240 0 0 Bonus on wool .. .. 50 11 3 Dividends 25 1 4 Surplus wool .. .. 139 9 7 364 8 8 Rebate on I allow .. 3 17 0 Bonus on skins .... 3 17 0 662 12 2 Dividends .. .. 12 13 6 _ Debits. Wool unrealized, 31st March, _? nolng „ 5 » 1921 700 0 0 Wages, &c. .. 75 0 0 Skins unrealized, 31st March, Shearing, &c 56 18 9 19 2i 017 6 Scrub-cutting .. .. 12 0 0 Stores on hand, 3l'st Maroh, Repairs .. .. .. 14 13 4 1921 20 0 0 £ artage _ % I i .>27 q c travelling-expenses . . 5 0 0 ' Rabbit rate .. .. 16 0 Balance at debit, 31st March, 1921 ..£10,610 6 2 Fire, marine, and accident in- _ surance.. .. .. 4 3 1 Live-stock on farm, 31st March, 1921— Office expenses .. .. 60 14 3 £ s. d. 300 1 6 '70 oattle .' 338 10 0 Balance at credit, 31st March, 1921 .. £362 10 8 4 horses .. .. 48 0 0 ___________ Live-stock on farm, 31st March, 1921— £3,021 10 0 £ s. d. _______— 1,300 sheep .. .. 1,500 0 0

G—3

7

Statements of Account for the Year ended 31st March, 1921— continued. Tahora No. 2c 1, Sec. 3. —Recapitulation of the Whole of the Accounts of the Block as at 31st March, 1921.

Area of block, 22,065 acres. Value of block, £41,157. Value of live-stock, £6,399 10s. Tahora No. 2o 2, Sec. 2. Tahora No. 2f, Sec. 2. £ s. d. £ s. d. Balance at credit, 31st March, 1920 .. 620 19 0 Balance at debit, 31st March, 1920 .. 4,593 13 6 Receipts. £ s. d. Payments Rents .. .. .. 190 14 2 _ _, _, . _ ... , »■«•-. Interest 31 18 6 Donation, Maori Soldiers 222 12 8 Fund •• •• '• 55 11 0 Law-costs.. .. .. 8 17 10 843 12 2 County rates .. .. 132 1 4 Payments. '' " 268 2 2 Donation Maori Soldiers' Fund 22 4 6 Management .." .'.' 28 7 4 County rates .. 25 12 6 ° r _,. , n Land-tax .. .. .. 77 1 4 °*° 1 u Management .. .. 56 9 5,139 14 6 Receipts. Balance at credit, 31st March, 1921 ..£713 7 1 Rents " " " 649 19 4 a c., , „ n -_ ,t , ~o Balanco at debit, 31st March, 1921 .. £4,489 15 2 Area of block, 3,775 acres. Value, £3,800. Area of block, 11,870 acres. Value, £30,764. Tahora No. 2f, Sec. 2 (Papuni Farm Account). £ s. d. Balance at debit, 31st March, 1920 .. 9,530 18 0 Debits. £ s. d. Wool unrealized, 31st March, 1920 .. .. .. .. 1,261 13 1 Tahora No. 3c 3, Sec. 2. Fencing .. .. .. 384 10 3 £ 8 , _ Grass-seed .. .. 224 1 9 Balance at credit, 31st March, 1920 .. £3,174 12 1 Clearing .. .. .. 94 17 6 Trees .. .. .. 5 5 0 Receipts. 708 14 6 £ s . _ Sheep bought .. .. 840 18 3 Rents .. .. .. 274 9 7 Cattle bought .. .. 666 10 0 Interest'.'. '.'. '. '. 839 19 6 Horses bought .. .. 21 0 0 W. A. Chappell, purchase, Shearing, &c. £363 4 7 Lots 3, 4, and 5— Less charged for 6,711 acres .. .. 27,730 0 0 outsiders 337 14 4 28,844 9 1 25 10 3 Wages, &c. .. .. 1,080 4 1 32,019 1 2 Stores .. .. .. 549 10 2 Payments. House requisites .. .. 10 14 0 Donation, Maori Soldiers' Travelling-expenses .. 95 410 jf un( ] 55 11 o Rates and taxes .. .. 4 19 5 Law-cost's .'.' '.' 10 10 0 Station requisites .. .. 151 5 8 James Carroll—adjustment Cartage; .. .. .. 1.74 14 9 rents .. .. .. 55 18 0 Station plant .. .. 27 1 6 County rates .. .. 175 11 5 Repairs .. .. .. 87 0 0 Land-tax .. .. 263 1 0 Fire > accident, and marine Management .. 40 9 6 insurance .. .. 17 510 601 i 5 Law-costs .. .. 110 Telephone .. .. 7 2 6 Balance at credit, 31st March, 1921 £31,417 19 9 Interest.. .. .. 37119 1 . -.— Office expenses .. .. 81 9 0 Area of block, 4,866 acres. 4 '219 10 10 Credit balance, as explained in report, £4,958. 15,720 16 5

Balance, 31st March, 1920. Transactions. Balance, 31st March, 1921. Account. Dr. Or. Cr. Or. Dr. * _ Dr. Cr. I Waimaha Farm Te Huia Farm Kahunui - Pamoa - Ponui Farms £ s. d. £ s. 9,674 8 10 655 18 0 £ s. d. £ s. d. 2,263 7 0 1,262 12 10 300 1 6 £ s. d. 1,327 9 8 413 16 4 364 8 8 £ s. d. 10,610 6 2 1,504 14 6 £ s. d. 298 3 6 362*10 8 298 3 Farm totals General Account 10,330 6 10 298 3 6 3,533 2 5 3,826 1 4 647 10 0 2,105 14 8 742 0 7 12,115 0 8 362 10 8 3,627 13 0 10,330 6 10 3,831 5 11 4,473 11 4 2,847 15 3 12,115 0 8 3,990 3 8

Or.—3

Statements of Account for the Year ended 31st March, 1921 — continued. Credits. Whaitiri No. 2. Wool sold, including amount £ s. d. £ s. d- t> , . , ... „, , ~■ , ,„.-,„ IA ,. ~ _ unrealized at 31st March, Balance at deblt > 31st March > 1920 •• 10b » 8 1920 .. .. .. 1,431 6 9 „ Surpls wool profits .. 233 3 4 Payments Sheep sold .. .. 1,882 19 6 n . . „_ *' d ' Cattle sold .. .. 352 0 0 ou " t y rates ■■■■ ? J " £ Skins sold .. .. 33 711 Land-tax 12 0 3 Rebate on stock .. .. 34 17 7 Management .. .. 20 4 9 Dividends .. .. 30 0 0 " J u '' Wool unrealized, 31st March, . 1921 .. .. .. 1,000 0 0 . Ll ° Vl ' Mutton unrealized, 31st March, Receipts. 1921 .. 128 7 6 £ s. d. Stores on 'hand, 31st March, Rents.. .. .. ..642 0 0 1921 20 0 0 Interest 3 6 0 5,146 2 7 645 I ° Balance at debit, 31st March, 1921 £10,574 13 1.0 Balance at debit > 31st March ' 1921 • • £4(i9 13 *' Live-stock on farm, 31st March, Area of block ' 426 aores - Value - £1565 '- -£ s. d. 3,638 sheep .. .. 3,588 0 0 402 cattle . 1,595 2 0 Maraetaha No. Id (Te Kopua). 1 horse (draught n s d stallion) *. 42 0 0 Balance at debit, 31st March, 1920 .. 14,844 5 I £5,146 2 0 Debits - „ _________ £ 8 - d Fencing.. .. .. 96 11 7 Roads and tracks .. 44 19 3 Hi io 10 Payments to beneficiaries .. 1,145 17 4 Tahora No. 2g, Sec. 2. SheeP bought .. .. 297 15 10 £ s d Cattle bought .. .. 12 0 0 Balance at debit, 31st March, 1920 .. 283 14 1 Horses bought .. .. 910 0 Charges on frozen meat .. 72 13 2 Payments. £s. d. Wages, &o .. .. 799 811 County rates .. .. 14 15 0 Shearing, &c 245 8 1 Interest 17 16 3 Splitting .. .. 40 5 0 Management 10 2 5 Stores 108 12 11 42 13 8 Repairs.. .. .. 19 0 3 Cartage.. .. .. 46 0 10 Balance at debit, 31st March, 1921 ..£326 7 9 Telephones .. 23 15 0 r _ Horse-shoeing and veterinary Area of block, 1,346 acres. Value, £1,346. , BU . r g e(m . • ■ • • 30 4 ° Station requisites .. 37 16 11 House requisites .. .. 25 3 1 Maori Soldiers' Fund .. 16 13 6 Interpreting .. .. 0 10 6 Travelling-expenses .. 39 11 0 Tawapata South No. 1. Fire ' marine, and accident £ j insurance .. .. 24 18 5 Balance at debit, 31st March, 1920 .. 2,087 i 7 Interest .. .. 759 19 7 Rates .. .. .. 190 0 11 Payments. Rabbit rate .. .. 218 6 £ s . d. Management .. .. 340 14 9 Land-tax.. .. .. 69 16 9 4,429 4 6 Interest .. .. .. 113 0 0 — Management .. .. 20 4 9 19,415 0 5 203 1 6 Credits. Sheep sold .. .. 2,968 0 9 2,290 3 1 Cattle sold .. .. 1,58114 4 Receipts. Wool go | d .. _ _ 70 510 Rents .. .. .. .. 600 0 0 Meat sold .. .. 43 3 6 Skins sold .. .. 39 10 1 Balance at debit, 31st March, 1921 .. £1,690 3 1 Produce sold 9 9 6 ' ' ' Grass seed sold .. .. 30 0 3 Area of block, 4,376 acres 2 roods 5 perches. Value, Grazin" 716 6 £12,000. Rebate°on tallow .. 39 5 6 Bonus on wool .. .. 21 10 0 Surplus wool profits .. 237 11 0 Bonus on stock .. .. 15 5 8 Telephone refunds .. 40 4 9 Dividends .. .. 46 10 0 Whangawehi 1b and 10. Wool unrealized, 31st March, £ s - d 1921 . . .. .. 900 0 0 Balance at debit, 31st March, 1920 .. 3,940 2 ~ Mutton unrealized, 31st March, 1921 . . .. 379 17 3 Payments. B „ f unrealized; 31at Marohj £ s ; d - 1921 .. .. .. 251 5 8 Law-costs .. .. 110 Hides unrealized, 31st March, Land-tax .. .. .. 21 13 6 30 0 0 I nterest 230 I J ■ 6,711 10 7 Management .. .. 20 4 9 273 6 9 Balance at debit, 31st March, 1921 ..£12,703 910 4 >213 9 0 Live-stock on farm, 31st March, 1921— Receipts. £ s# d _ Rents .. .. .. .. 296 5 0 3,052 sheep.. .. 2,884 12 0 215 cattle .. .. 803 0 0 Balance at debit, 31st March, 1921 .. £3,917 4 0 8 horses.. .. 94 0 0 Area of block, 1,201 acres 3 roods 11 perches. £3,841 12 0 Value, £4,120. ____________

8

9

G.—3

Statement of Live-stock depastured on Farms, 31st March, 1921.

Summary. „ , £ s. d. 21,742 sheep, valued at .. .. .. .. 20,053 19 0 1,254 cattle, valued at .. .. .. .. 6,379 12 0 38 horses, valued at .. .. .. 494 0 0 £26,927 11 0

Auditor's Certificate. Sir,— Wellington, 31st October, 1921. I have the honour to report that I have completed the audit of the East Coast Native Trust lands for the year ended 31st March, 1921, and have the following comments to make thereon : — Farm Accounts. —Pakowhai : In the accounts of previous years a statement of the Pakowhai Farm operations has not been shown, but this year I have included one. Stock. —As mentioned in my report of 9th November, 1920, in connection with the accounts for the period ended 31st Maroh, ] 920, I endeavoured to rectify as far as possible the numbers of livestock on the various farms as at the 31st March, 1920. It now appears that the numbers of live-stock supplied to us as at 31st Maroh, 1920, and. 31st March, 1921, have in some instances been incorrect. The following are cases in point: — Paremata Farm : At the 31st March, 1920, the stock of horses numbered four, but although the account for the current year shows no purchases or sales of horses the closing stock appears as nil. On going into the question I have been advised that the four horses are still on the farm, and were inadvertently omitted from the stock at the 31st March, 1921. Te Huia : On comparing this account for the year under review with that for the year ended 31st March, 1920, it will be noticed that at the 31st March, 1920, there were no horses on hand, but although no purchases have been made since the horses in stock at the end of March, 1921, number four. We are, however, advised that there are four, horses on the farm, and that these horses actually wore on hand at the 31st March, 1920. Papuni Farm : Here again there is a discrepancy in the stock of horses. It appears that a portion of this discrepancy also dates back to the 31st March, 1920. The number of horses at that date was given to me as twenty-two, but I am now advised that the number should actually have been thirty-seven. The account for the year ended 31st March, 1921, shows horses on hand as one draught stallion, but from further inquiry made by me it now appears that there; should also be included a further forty-eight horses, which would bring the stock up to forty-nine as the correct number at the end of the year. From information recently received from the agent of the East Coast Commissioner at Gisborne it appears that a number of other discrepancies in the stock, &c, have since some to light. In particular it appears that the number of cattle on Mahurangi Farm is overstated, while, on the other hand, a considerable quantity of mutton in the Wairoa Freezing-works has not been brought into account. The adjustment of these items has been left over until the preparation of the current vear's accounts. The present East Coast Commissioner has appointed a General Farms-manager to supervise the working of the whole of the farms, and he will doubtless be in a position to supply accurate records of stock in the future. With regard to the stock at the 31st March, 1921, I would point out that sheep and cattle on the various farms have been valued on a lower basis than last year, though not necessarily as low as actual market price. Tahora 2c 3, Section 2. —During the course of the year ended 31st March, 1921, Lots 3, 4, and 5, having an area of 6,711 acres, were sold to Mr. W. A. Chappell for the sum of £27,730. The original area was 11,577 acres, so that a balance of 4,866 acres still remains in this block. The book value of the original area of 11,577 acres was £22,772, and the effect of the sale is to throw Tahora 2c3, Sec-

2-G. 3.

Farm where depastured. Sheep. Cattle. Hor j Number. Horses. rsos. Value. - Numtior. Total Value. Number. Value. Number. Value. Waimaha Te Huia Papuni Mahurangi Paremata Te Kopua Stock track Patemaru Pakowhai 3,110 1,600 3,638 4,580 1,475 3,052 1,300 2,502 485 £ s. d. 2,585 0 0 1,337 10 0 3,588 0 0 4,485 0 0 1,298 15 0 2,884 12 0 1,500 0 Q 1,890 2 0 485 0 0 70 122 402 380 48 215 £ s. d. 388 10 0 492 10 0 1,595 2 0 2,487 10 0 430 0 0 863 0 0 4 4 1 8 £ ■ s. d. 48 0 0 48 0 0 42 0 0 186 0 0 3,184 1,726 4,041 4,908 1,621 3.275 1,300 2,534 485 £ s. d. 3,021 10 0 1,878 0 0 5,225 2 0 7,158 10 0 1,728 15 0 3,841 12 0 1,500 0 0 2,089 2 0 485 I) 0 8 94 0 0 19 123 0 0 is 7ii"o 0 21,742 20,053 19 0 1,254 6,379 12 0 38 494 0 0 23,034 26,927 11 0

G.— 3

10

tion 2, Freehold Land Account of (now) 4,866 acres in debit (see my report of the 9th November, 1920, for system of accounting in connection with these blocks) £4,958 —or, in other words, to show this amount as a deduction from the total value of the freeholds in the " Statement showing the Position of the Different Blocks as at the 31st March, 1921." This account will ultimately require to be adjusted to record the value of the remaining land. I may here mention that amounts shown at the foot of the statements of the various block accounts as the values of the blocks are merely the book values, and not necessarily the present-day values. When I was in Gisborne I had an interview with Mr. John Harvey, agent for the present East Coast Commissioner, in connection with the system of accounting, and pointed out to him that it was probable that on going further into the accounts, particularly the farm accounts and the accounts of the Natives, a number of discrepancies would be discovered. I understand that Mr. Harvey has already found a number of these discrepancies. These will be adjusted in the current year's accounts. I fear, however, that it will involve a great amount of work before the rental accounts and the corresponding Natives' accounts are satisfactorily adjusted, and in this connection would refer you to my remarks under the heading " Rentals " in my report of the 9th November, 1920. Herewith please find a set of the accounts for the year ended 31st March, 1921. I have, _c, Arthur T. Clarke, A.C.A. The Hon. the Minister of Native Affairs, Wellington.

Approximate Cost of Paper. —Preparation, not given ; printing (450 copies), £20.

Authority : Mabcus F. Marks, Government Printer, Wellington.—l922.

Price Gd.