DEFENCE FORCES OF NEW ZEALAND. REPORT OF THE GENERAL OFFICER COMMANDING THE NEW ZEALAND MILITARY FORCES, FOR THE PERIOD FROM 1st JULY, 1921, TO 30th JUNE, 1922.

Appendix to the Journals of the House of Representatives, 1922 Session I, H-19

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1922. NEW ZEALAND.

DEFENCE FORCES OF NEW ZEALAND. REPORT OF THE GENERAL OFFICER COMMANDING THE NEW ZEALAND MILITARY FORCES, FOR THE PERIOD FROM 1st JULY, 1921, TO 30th JUNE, 1922.

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

REPORT. The Hon. the Minister of Defence. 8m, — Headquarters, New Zealand Military Forces, Wellington, 11th July, 1922. 1 have the honour to submit herewith the annual report on the Defence Forces, covering the period Ist July, 1921, to 30th June, 1922. During the year under review the Department has endeavoured to carry out the universal-training provisions of the Defence Act so far as the limited means at its disposal permitted. The main estimates for the year 1921-22 amounted to £515,958, and provided for carrying out the full amount of training except that attendance at camps was to be restricted to officers and non-commissioned officers. This restriction was made in order to balance expenditure, which was extra to that provided for in the, proposed scheme. The chief items of such extra expenditure were — (I.) The pay of officers, non-commissioned officers, and men, who had been placed on leave pending retirement, and the compensation awarded them for loss of appointment: (2.) Small-arms ammunition the new contract (which provided for a saving of £50,000 per annum) not being fully effected until after the Ist April, 1922. In November, 1921, instructions were received that the expenditure provided for in the estimates was to be reduced by £107,000. This decision, coming as it did after seven months of the financial year had passed, necessitated very drastic cuts wherever possible, but more especially where they would take immediate effect. Among those made were the discharge of most of the temporary personnel, the closing of the School of Instruction, the cancellation of authority for camps (only a few of which had so far been held), the cancellation of refresher courses for an aviation service, and the cancellation of the Dominion Military and Rifle Association meetings for 1922. The result has been that the expenditure has been reduced by slightly more than the amount required, but that the Department has been much criticized. A further decision that, after the year 1921-22, the vote for land defence and aviation was to be limited to £350,000 necessitated a complete revision of the existing scheme. Proposals for a revised scheme have been submitted, of which the following have already been put into effect :— The reduction of the Permanent Forces and Civil Staff to a strength of approximately 100 officers and 400 other ranks. The reduction of the strength of the Territorial Force by allowing trainees to bo posted to the Reserve after four years' efficient training, two of which may be in the Cadets. The conclusion of a new contract for the supply of small-arms ammunition. Estimates for the expenditure during the year 1922-23 are based on these proposals, but, owing to the fact that the reductions in personnel and in the small-arms-ammunition contract do not take full effect until some time after the commencement of the current financial year, very little money can be provided for camps or aviation. Permanent Forces. The decision to reduce tin; Defence vote to £350,000 necessitated the reduction of the permanent personnel by over one-third; among those retired being many highly qualified officers, warrant officers, and non-commissioned officers with excellent records of service both in New Zealand and in the field ; also the thirteen Staff Cadets at the Royal Military College of Australia. Three, officers

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and eight other ranks were retired on superannuation under the provisions of section 28 of the Finance Act, 1921-22. The remainder received no concessions beyond the grant of retiring-leave on the same scale as for Civil servants. Of the officers retained, four Lieut.-Colonels were reverted to the rank of Major, and one Major to the rank of Captain. The following table shows how drastic the reductions have been :—

Comparative Strength of N.Z. Permanent Forces.

In the above figures all temporary personnel of units are included, and those, under notice of retirement at the date shown are excluded. The personnel of the Staff Corps, the Permanent Staff, and the Royal N.Z. Artillery is now less than half of that maintained prior to the war, and obviously cannot carry out the same amount of work as the pre-war staff ; but by economizing work by closing all obsolete defences, by abandoning the attempt to keep touch with those trainees posted to the, Non-effective List, by reducing the total number of compulsory parades, and by consolidating the training as much as possible, it is hoped that training can be continued at all except very small centres. Approval has now been obtained for the yearly exchange, for periods of two years, of one New Zealand Staff Corps officer with an officer of equal standing in the Regular Army, and application has been made to increase the number of officers to three, so that all New Zealand officers will be, able to obtain experience in regimental duties, and the New Zealand Forces will be kept up to date in the latest developments of military training. For the same reasons, I hope that it will be possible to arrange for the exchange of one or more non-commissioned officers of the Permanent Forces each year for periods of one year. Lieut.-Colonel H. E. Avery, C.M.G., D.5.0., p.s.c, N.Z.S.O, graduated from the Staff College, Camberlcy, in December last, and, after being attached to the High Commissioner's office for three months, returned to New Zealand. It is intended to send another officer to the Staff College for the, course commencing in January, 1924. Eight Cadets graduated from Duntroon in December, 1921 ; one, Cadet F. E. G. Batley, having won the Sword of Honour presented to the most efficient Cadet of the class on graduation. Owing to the reduction in tho Staff Corps it was impossible to grant commissions to these Cadets, but four of them and one N.Z.S.O officer, who had graduated from Duntroon in 1920, accepted nomination for commissions in the British and Indian Armies, seven of which have been offered each year for Duntroon graduates. Five Cadets who had not completed their course at Duntroon were informed that there was no possibility of their being given commissions in the Staff Corps, but that they might complete the course, at their own expense if they wished to qualify for the British or Indian Commissions mentioned above ; none of the Cadets accepted, and there are now no New Zealand Cadets at Duntroon. Every endeavour was made to find suitable appointments for these Cadets in other Government Departments, but only one accepted such employment. In addition, arrangements were made with the New Zealand University that Cadets taking up a course of studies for a civil profession would be given credit for the education received at Duntroon ; the Government also authorized the payment of University fees over and above the value of bursaries. Captain A. W. Brocks, M.8.E., M.C., returned to England on the, termination of his engagement with the N.Z. Military Forces, and there are now no British Army officers on loan to New Zealand. The five Staff Corps officers who were attached to the British or Indian Army units in India returned to New Zealand in January last, having obtained much valuable experience, including some active service on the north-west frontier. It is not intended to send any more officers for similar attached

30th Jui ie, 1914. 30th June. 1920. 30th Jui j ••■" Other 0ffif . prs ! Other offio „ rs Ranks. \ Umcers - j Ranks. umocrs - ie, 1921. 30th Ju: ie, 1922. Unit. Officers. Other Ranks. Officers. Other Ranks. N.Z. Stall Corps N.Z. Permanent Staff .. Royal N.Z. Artillery N.Z. Army Ordnance Corps N.Z. Army Pay Corps .. N.Z. Army Service Corps Works Section, N.Z.E.J .. Supernumerary Royal N.Z. Artillery (range-wardens, maintenance duties, &c.) Civil Staff Aviation 121* 17 211 298 14 16 138* 27 14 11 3 208f 231 377 33 92 109* 20 9 7 2 178f 188 165 24 87 54:1: 75 14 8 5 118f 100f 103-j-11 13 83 594 2 262 2 2 71 2 V. i i. J i. / Totals (all ranks) .. 7 iO 1, '28 1, 09 5! 12 * Includes officers of tho E t Includes Honorary Lieut % Works Section formed i: •esponsible for all maintenance v, legular Army on loan, and Cadets at tho Ri tenants. n November, 1920, from the N.Z. Army rork. lyal Military College, •untroon. Ordnance Corps, whi had previously been

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courses, or to obtain any more officers on loan, except in an exceptional case where the services of a specially qualified officer, who cannot be obtained on exchange, are required. The handing-over of the military hospitals to tho Health Department, the, closing of the Ordnance depot at Dunedin, the merging of the Palmerston North depot with the Main Ordnance depot at Trentham, and the disposal of large stocks of surplus and obsolete stores have made! practicable a considerable reduction in the Ordnance Corps ; but the financial situation necessitated a far larger reduction than was warranted by the above economies. At present, in addition to the routine duties connected with the stores, equipment, and clothing for the Territorial Force and Senior Cadets and. the mobilization equipment, the Ordnance Corps is dealing with the examination of stores received from the United Kingdom, the marking and issuing of now guns, stores, and rifles, the disposal of surplus stores, and the pricing of all issues and receipts in accordance with the new system of costaccounting. When these extra duties have, been completed, and when proper accommodation has been provided at each command depot, it may be possible to make a further reduction in personnel, but any reduction at present must lead to neglect and consequent depreciation of stores. Against the possibility of reduction must, however, be set the fact that the present system of stores audit will almost certainly necessitate an increase in the clerical stall. Now that the military hospitals have been handed over to the Health Department, the permanent Army Service Corps personnel, with the exception of one warrant officer retained on the Permanent Staff of each command for instructional duties, has been disbanded. The mechanical transport vehicles have been handed over to a central transport depot in each command, under the control of the Post and Telegraph Department, which will carry out all military transport services. The Military Works Section, N.Z. Engineers, has been demobilized, and its duties taken over by the Public Works Department, which will be responsible for the maintenance of all Defence buildings and rifle ranges and for all new construction. The medical treatment for returned soldiers has now been entirely dissociated from the Defence Department, and the medical organization has been reduced to the pre-war basis, the paid personnel consisting only of the following part-time Medical Officers : — At General Headquarters —One Director-General of Medical Services (also employed by the Pensions Department as Officer in Charge Administration of Military Pensions) and one Assistant Director of Medical Services. . At each Command Headquarters —One Assistant Director of Medical Services. The report of the Director-General of Medical Services is attached as Appendix A. Two officers and two other ranks of the, Permanent Forces are employed on aviation duties, consisting of the maintenance of Defence air equipment and the control of civil aviation, which comprises the inspection of machines and aerodromes, the granting of licenses to pilots, and the control of Government assistance to civil companies. The report on civil aviation is attached as Appendix B. The Permanent Forces of New Zealand form a very fine and efficient body of men, who have done excellent work during the past year in spite of many adverse conditions. Conditions of service in the Military Forces are very different from those in the Civil Service : the entrance tests are higher ; all ranks have to accept liability to serve wherever ordered ; they have to pass periodical tests —the promotion examination for officers being the same as for officers of the Regular Army — and each entails a long course of hard study ; when on instructional duty they have to do much night work, for which no overtime is paid ; and much travelling, which usually necessitates an expenditure in excess of the amount drawn as travelling-allowance. In addition, though forced to contribute to the Superannuation Fund, they arc not eligible to receive the same benefits from the fund as Civil servants, because of their earlier age for retirement, and because they are liable to be retired as medically unfit for military service on account of disabilities which would not affect their employment in the Civil Service, and which do not entitle them to any retiring-allowance. Territorial Force, Senior Cadets, and Rifle Clubs. The strength of the Citizen Forces on the 30th June, 1922, was — Officers. Other Ranks. Total. Territorial Force .. .. .. 776 13,894 14,670 Senior Cadets 322 23,286 23,608 Rifle Clubs .. .. .. .. .. 5,769 5,769 Totals .. .. .. 1,098 42,949 44,047 The following are the details in regard to posting of trainees for the current training year : — Senior Cadets. Registered for training .. .. .. .. .. .. 10,523 Posted to Cadet units .. .. .. .. .. ..8,871 Number not posted . . . . .. .. .. .. J., 652 Reasons for non-posting of above :— (a.) Exempt on grounds of undue hardship .. .. .. . . 1 (6.) Placed on Non-effective List owing to residence being more than one, hour's journey from established drill-centre .. .. .. 1,056 (c.) Gone to sea (d.) Still attending primary schools .. .. .. .. .. 550. (c.) Obviously medically unfit .. .. . . .. .. 21 (/.) Medically unfit for current year . . . . .. .. .. 23 (</.) Exempted on grounds of religious belief .. .. .. .. 1 1,652

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Territorial Force. Number liable for posting to Territorial Force on reaching age of eighteen. . 7,105 Actually posted to Territorial Force units .. .. .. .. 4,343 Number not posted ~ . . .. . . . . . . 2, 762 Reasons for non-posting of above : — (a.) Placed on Non-effective List owing to residence being more, than one hour's journey from established drill-centre .. .. .. 1,846 (&.') Medically unfit .. . . .. .. .. .. .. 415 (c.) Unfit for current year . . . . . . . . . . . . 291 (d.) Posting deferred owing to pending transfer . . . . . . 21 (c.) Retained as non-commissioned officers with Senior Cadets . . . . 166 (/.) Immigrants over twenty-one years transferred to Reserve . . . . 23 2,762 The Territorial Force organization remains the same as that given in last year's report, but units will be, reduced to a peace establishment, consisting of the full number of officers and noncommissioned officers and from 40 to 50 per cent, of other ranks. The reduction is being carried out by posting only such men as would be fit for service on mobilization, by limiting Territorial training to centres where not less than a troop or platoon can parade, as at smaller centres men cannot be trained beyond the stage they should have reached in the Cadets, and by allowing men to bo transferred to the Reserve after four years' efficient service, two of which may have been in the Cadets. The reduction in establishments will not improve the efficiency of units, which on mobilization would require a large number of Reservists to complete to war establishment and to replace such of the existing personnel as are found to be too young to stand the strain of active service. The Cadets in each regimental district are now organized, into battalions, which are affiliated with the Territorial battalions furnished by the district. Every effort is being made, to maintain Cadet training on as universal a basis as possible ; but some drill-centres had to be closed when the number of instructors was reduced, as it is worse than useless to hold parades unless competent instructors can be supplied. By reducing the number of parades, and by providing that in country districts the whole amount of training shall be consolidated into six consecutive whole-day parades, it is hoped that all except very small centres can be dealt with. Rifle Clubs, according to the Defence Act, are units of the Defence Forces ; but they could not be used as units in any fighting organization, while such members as would be fit for active service (which experience during the last war showed to be not more than 25 per cent.) would be liable to be called up to the Territorial Force as Reservists. The proper role of Rifle Clubs is to encourage rifle shooting, and only so far as they improve the potential defenders of the country in the use, of the service rifle as it would be used in war can any subsidy from the Defence vote be justified. The provisions in the Defence Act prescribing that Rifle Clubs are units of the Defence Forces, and prohibiting members of the Territorial Force from joining a Rifle Club, should therefore be repealed, and shooting should be encouraged by the sale of ammunition at reduced rates, by the free use of ranges when available, and by the issue of a limited number of railway passes to the nearest rifle range for practice and to approved rifle meetings ; but any concession, except tho first, should be limited to men who are of military age, who are fit for active service in the Territorial Force on mobilization, and who fire a short musketry course each year : Provided, however, that these limitations should not apply to men who have served with the N.Z. Forces in the field. The experience of the late war showed that the average New-Zealander, if physically fit, can soon be trained sufficiently to take his place in the ranks of a unit that has officers and non-commis-sioned officers who are capable of completing his instruction, but that officers and non-commissioned officers require a much longer and more thorough training ; also that any weakness in a unit was almost invariably due to lack of properly trained officers and non-commissioned officers. The aim of the Department is that the system of training shall be such as will develop the physique and the intelligence of the trainee, and improve him for civil life, as well as prepare him to defend his country if required ; this will be gradually progressive throughout the whole period of compulsory training, and can be carried out with the least possible inconvenience to the trainee or to his employer. During the period of Cadet training special attention is given to careful individual instruction to develop the physique, alertness of mind and body, knowledge of personal hygiene, and habits of punctuality, tidiness, and respect for authority, all of which are most important attributes of good citizenship. The reduced amount of training now prescribed is inadequate to produce a fully trained rank and file for the Territorial Force ; but, given average application and progress on the part of the trainee, it should fit him to take his place on an emergency in the ranks of his unit, and to quickly assimilate the further advanced training with his unit on mobilization. This standard is, however, not sufficient for the commissioned, warrant, and non-commissioned ranks, who on mobilization would have to complete the training of their men in addition to their routine duties. Training for the year commenced satisfactorily, though there was considerable disappointment at the decision not to hold unit camps ; but in November the programme of almost every unit was upset by the cancellation of authority for camps for officers and non-commissioned officers, by the retirement of over one-third of the instructors, and by the delay in completing the issue of the new rifles and equipment due to the reduced Ordnance personnel. Under these conditions it was not expected that much progress could be made. ; nevertheless, some Territorial units —notably among technical units and city battalions —managed to carry on satisfactorily and to maintain an esprit de

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corps ; and many Cadet units —notably those connected with secondary schools —have retained their high standards of efficiency. In almost all units the work done can be regarded as satisfactory under the circumstances. The closing of the School of Instruction has been a severe blow to the efficiency of both the Territorial Force; and the Cadets. The school ensured uniformity of instruction throughout the Dominion, and enabled a large, number of officers and non-commissioned officers to become qualified instructors, whose influence soon became apparent in the improved efficiency of their units. Special value is obtained by the training of Cadet non-commissioned officers who, on transfer to the Territorial Force, form a valuable, source of supply of officers and non-commissioned officers having, in the meantime, considerably improved the standard of training of the annual quota of recruits posted from their units. It is hoped that the school may be reopened as soon as financial conditions permit. For financial reasons camps cannot be held during the current year, and the training will consist of twelve half-day parades and twenty drills, which in the case of Cadets in country districts will be consolidated into six consecutive whole-day parades. Some Territorial units are arranging to consolidate most of their training in a similar manner, and it is hoped that the procedure will be generally adopted, as it will give greater efficiency, and is likely to prove more satisfactory to both trainees and their employers. In the case of Mounted units, whose numbers are usually drawn from country districts, training should be in camp. The following table shows the results of the musketry course : — Territorial Force. Percentage of Number. „. S Strength. Strength (all arms) on 31st May, 1922 .. .. ..17,084 Number who fired full course .. .. .. .. 12,175 71 Number who fired part course .. .. .. .. 1,112 6 Number who did not fire . . . . . . . . . . 3,797 23 Number who qualified .. .. .. .. .. 11,337 66 Number who did not qualify .. .. .. .. 5,747 33 , Senior Cadets. Strength on 3.lst May, 1922 .. .. .. ..26,706 Number who fired full course .. .. ... .. 21,208 79 Number who fired part course . . .. . . . . 2,280 9 Number who did not fire .. .. .. .. .. 3,218 12 Number who qualified .. .. .. .. ..20,212 76 Number who did not qualify .. .. .. .. 6,492 24 The Territorial Force suffered from delay in tho issue of now rifles to replace the worn ones on issue, many of which had become unserviceable. The Cadets on the, whole did. better than tho Territorials, many units showing, by their excellent results, the great pains taken by their officers and non-commissioned officers to bring them up to a high standard of musketry efficiency. Several competitions —viz., the Islington Challenge Cup, the Weekly Press Challenge Shield, and the Imperial Challenge Shield —in conjunction with which His Excellency the Governor-General recently donated a trophy —have greatly helped to stimulate the interest in rifle shooting among Cadet units. Area and command rifle meetings for members of the Military Forces have been held, and in almost every case proved successful ; but, for financial reasons, a Dominion naval and military meeting on the linos of the Army Rifle Association meeting could not be held. For similar reasons the Dominion Rifle Association meeting for 1922 was abandoned, but permission was given for trophies to be competed for at the Wairarapa Rifle Association meeting at Papawai. The " service shooting " included in the programme of the Dominion Rifle Association is of little value to the Military Forces of the Dominion, and past committees have always opposed proposals to bring it up to date ; proposals have therefore been submitted that all service shooting shall bo carried out at the naval and military meeting, and that the Dominion Rifle Association shall run the match shooting independent of the Defence Department. Defence Works, Mobilization Stores, Equipment, etc. Only such defence works as would be manned in war are now maintained as fighting-posts. Mobilization depots have been established at Burnham for the Southern Command, and at Trentham for the Central Command. The site for the Northern Command depot at Ngaruawahia, which is being obtained in exchange for land at Frankton Junction taken over by the Railway Department, will be available at an early date ; meanwhile the mobilization stores for the Northern Command are being held at Trentham and at Featherston. It will be, necessary to incur some expenditure this year for the erection of buildings at Burnham and. at Ngaruawahia, and, later on, the provision of suitable fireproof buildings to replace the present temporary accommodation at Trentham and at Burnham must be undertaken. At Trentham all available buildings, including the gymnasium used by the School of Instruction, have been utilized for cover; but the old hutments are not suitable for storing the very valuable, equipment on charge, and the risk from fire is a very grave one. The mobilization depot in each command will hold, the stores and equipment required, by the Territorial units in that command, on mobilization ; in addition, Trentham will hold, the general reserve of stores and equipment. All stores surplus to mobilization requirements are being disposed of. During the first portion of the year disposal-depots were continued in the four centres, after which a series of country sales were held in various towns. Owing to the reduced staffs it was

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eventually found necessary to restrict activities to a central depot in Wellington, which has been in operation since the beginning of February, 1922. Over the counter sales are restricted to one day weekly, postal orders being dealt with on other days. This system excludes cost of sales-depot staff in other centres, freight on goods distributed to depots, travelling-expenses, &c, and enables postal and counter sales being handled concurrently with a minimum staff. The total sales of clothing and miscellaneous stores during the period Ist April, 1921, to 31st March, 1922, amounted to £177,346. The Military Supplies Purchase Board continued during the year to purchase for the Department and. to supervise the disposal of surplus stores. It also purchased for the Departments of Health, Marine, External Affairs (Samoa), Navy Office, and for the Public Works canteen at Mangahao, until September. The, total value of the goods purchased amounted to £111,750, and the cost of maintaining the office was £1,804, equalling I' 6 per cent. During the past two years the more thorough checking of store ledgers has resulted in many applications to write off stores, but. I am satisfied that a very large proportion of the deficiencies is due to issues made during the war —usually to troops proceeding overseas —and not properly accounted for at the time. Losses are unavoidable, when a large amount of valuable property —in the form of clothing, arms, and equipment —has to be issued to thousands of individuals, but every endeavour is made to reduce losses to a minimum, or to recover the value from trainees who fail to return Government property. Small-arms Ammunition. A now contract for small-arms ammunition has been executed with the Colonial Ammunition Company. This contract provides for an annual supply of approximately half the amount supplied under the previous contract, and means a saving of approximately £50,000 per annum. Publications. The New Zealand Army List has been brought up to date, and will be issued periodically. Finance. The amount voted last year from the Consolidated Fund for Defence purposes was £418,784, of which £415,451 was actually expended. This expenditure represents approximately 266 per cent, of the total expenditure of all. Departments of the State, while that for the year 1913-14 represented 644 per cent. The amount of £1.7,500 was also provided under the Public Works Fund—vote " Contingent Defence " — for tho purchase, of land, the erection of new buildings, and the construction of rifle ranges, and of this amount £15,586 was expended. The amount received from the sale of surplus stores during the past financial year totalled £177,346. The institution of the system of cost-accounting, which was introduced, last year, involved a great deal of work, but the, system has produced good results and been the means of reducing expenditure. Actual accounts are now made up monthly in every branch, under the eyes of the officer in charge. From these accounts a combined account is built up in every command for the information of the O.C. Command ; and from the command accounts is built up the total account at General Headquarters. By this means every responsible officer has at hand an account showing just what is being spent under his charge and responsibility, and how the cost of the various units is working out. This enables him to control the expenditure and keep it within the limits of his allocation. lam pleased to state that the officers of this Department fully realize the need for economy and are doing their best to reduce expenditure. War Accounts, Records, Medals, ktc. The staff of this branch has been reduced as work permitted, and the strength, which on the Ist April, 1921, was 153, is now only forty-one. The total net expenditure from War Expenses Account for the year ended 31st March, 1922, was £914,226 19s. 7d., while imprest advances outstanding on the 31st March brought the total to £1,041,591 12s. The principal items included in this total were,-- ~ _■ Pay of troops .. .. .. .. .. .. 23,510 10 6 Retrospective allowances ~ .. .. .. ... 23,366 2 5 War gratuities .. . . .. 49,746 18 7 Medical treatment .. .. .. .. .. ..244,848 13 11 Transport of troops . . .. .. .. .. .. 138,475 11 0 Post-war equipment. . .. .. .. .. .. 406,263 19 4 £886,211 15 9 Owing to reduction in the, staff, the issue of war-service medals to members of the N.Z. Expeditionary Force has taken longer than was anticipated. At present the numbers of " authorities to issue " still to be dealt with are— 1914-15 StarOn account of men discharged overseas .. .. . . . . 850 On account of claims being still investigated .. .. .. .. 1,440 On account of men who joined the N.Z. Expeditionary Force in the United Kingdom .. .. .. .. .. .. .. 320 • 2,610

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British war-medals— On account of soldiers whose present addresses are unknown .. .. 9,420 Claims being investigated on account of, soldiers who have died subsequent to discharge . . .. .. . . . . . . .. 969 10,389 Victory Medals— On account of soldiers whose present addresses are, unknown . . . . 6,009 Claims being investigated on account of soldiers who have died subsequent to discharge .. . . :. . . . . .. .. 969 ■ 6,978 19,977 Approximately twelve thousand illuminated certificates awarded to " live " men have yet to be written. This work has been somewhat delayed through neglect of the soldier to return the signed form setting out his service. Owing to the many requests from relatives of deceased soldiers, it has been decided to issue a similar certificate, with suitable variation, to next-of-kin. This involves writing approximately seventeen thousand certificates, which will be undertaken when more pressing work has been disposed of. The issue of scrolls and plaques is practically complete ; about two hundred scrolls have been returned unclaimed, and about two thousand plaques have yet to be, distributed. Twelve hundred plaques addressed to next-of-kin resident in Great Britain have been sent in bulk to the High Commissioner for distribution, and about three hundred have been sent to the Government Agents in Sydney and Melbourne for distribution to next-of-kin there. A. very large quantity of overseas camp and recruiting documents are still held for examination as to retention or destruction. This work will be undertaken by a small staff when the, activities of the Records Branch are nearing completion. E. W. C. Chaytor, Major-General, Commanding N.Z. Military Forces.

APPENDICES. APPENDIX A.- -REPORT OF THE DIRECTOR-GENERAL OF MEDICAL SERVICES. The number of " service " patients under treatment on the 31st March, 1921 (the date, of my last report), and 30th June, 1922, were as follows : — In-patients. Out-patients. Totals. 31st March, 1921 .. .. .. ..998 1,259 2,257 30th June, 1922 .. .. .. ..720 956 1,676 Decrease .. . . .. 278 303 581 As anticipated in my previous report, the diminution in these numbers is occurring proportionately less rapidly than in the past. Since my last report the following military medical institutions have been handed over to the Department of Health : Pukeora Military Sanatorium, on 31st July, 1921 ; Rotorua Military Hospital, 20th October, 1921 ; Hanmer Military Hospital, 19th January, 1922; Trentham Military Hospital, 31st March, 1922 ; Cashmere Military Sanatorium, 31st May, 1922. The treatment of jaw and facial cases has been transferred from the Dunedin Hospital to Trentham Hospital, and Woodside Convalescent Home, Dunedin, has been closed. During the year the treatment of out-patients, which had been carried on by the Assistant Directors of Medical Services in Wellington, Christchurch, and Dunedin, was handed over to the Hospital Boards.

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The massage patients attending at the office of the Assistant Director of Medical Services in Auckland were, handed over to the Hospital Board on the 30th April, 1922. As the Auckland Hospital has no arrangements for the treatment of out-patients, it will, for the present at any rate, be necessary for the Pensions Medical Officer to carry on this treatment. Homes for Chronic Cases. Arrangements have been made with the Committees of the Evelyn Firth Home in Auckland and the Rannerdalc Home in Christchurch by which those committees will carry on the homes on repayment by the Government. An arrangement of this kind has practically been in effect as regards the Montecillo Home in Dunedin for some years past. The Director-General of Medical Services will exercise supervision over tho technical, medical, and surgical work of these institutions, but, apart from this, the administration will be entirely in the hands of the committees. It is believed that those homes will more efficiently serve the purpose for which they were designed when controlled by the, committees in this way than when under the, immediate supervision and direction of a Government Department. The nature of the cases admitted to these homes is very chronic, and their stay in many cases may extend, over some years. Many of them require, constant skilled nursing, which would not be obtainable except at great expense in their own homos. The work of the patriotic bodies, and particularly the committees who conduct these homos, is worthy of the greatest appreciation, both of the Department and of the patients who have received treatment in them. It is difficult to see how otherwise these chronic cases could have been properly dealt with, except by letting them remain in the wards of a public hospital. Such a disposal is clearly not to the, advantage of men likely to continue ill for several years, while, on the other hand, they would occupy beds in those institutions which are required for more acute and transient cases. The accommodation provided at the Evelyn Firth and Montecillo Homes has proved sufficient for their districts, and the Rannerdale Home has recently increased its accommodation from ten to twenty beds. Cases of Pulmonary Tuberculosis. It is regretted to report that these cases are increasing in number. It is found that men who suffered pulmonary disabilities on service have some years after their discharge, developed, pulmonary tuberculosis, which must be regarded as at least predisposed to or aggravated by service. On discharge from, sanatoria,, or under other conditions, patients are issued "with accommodation specially suited to their disabilities. To date the following items of this nature have been supplied : Tents, 230 ; shelters, 44 ; alterations to verandas, &c, 86 : total, 360. Supply of Artificial Limb and other Surgical Appliances. The artificial-limb workshops which were instituted by this Department in Dunedin, Christchurch, and Auckland have been handed over to private firms constituted of returned soldiers who in the, majority of cases are, limbless men. The artificial-limb factory in Wellington still remains under this Department, and the question of its ultimate disposal remains to be considered. The surgical-appliances workshops at Dunedin and Christchurch have been handed over to tho respective Hospital Boards. In Auckland this workshop has been taken up by a private firm consisting of returned soldiers. In reference to all these supplies, arrangements have been made with tho Hospital Boards and firms concerned that this Department is to be supplied with this apparatus at a cost in accordance with a scale set out, which scale will be revisablc at the end of twelve months should either party desire it. ; Medical Stores. These stores have during the year continued to furnish medical supplies, not only to the military medical institutions, but also to other Government Departments and public bodies. The value of such supplies provided during the year were as follows : To Department of Defence, £11,470 6s. Bd. ; to other Government Departments and public bodies, £22,749 Os. 7d. : total, £34,219 7s. 3d. The ultimate disposal of these stores still remains to be decided, but in the event of tho Government making arrangements for the purchase of supplies for its own use no doubt these stores could suitably be incorporated with that system. Vocational Training, During the period under review the vocational-training work of this Department has gradually ceased to exist. This has been partly due to the handing-over of certain institutions to the Department of Health.; but prior to this handing-over a great reduction in these activities had been effected, this reduction being rendered possible by the decrease in number of patients, and more particularly by their concentration in fewer institutions. On the 31st March, .1921, the date of my last report, the staff of this branch was fifty-three, and their salaries totalled £13,401 per annum. Instructional work has been particularly successful in engineering subjects, and the time spent in vocational workshops has been accepted by the Machinery Department as qualifying for engineers' certificates. It is a notable fact that during the three years and a quarter for which this branch has been in operation no accident has occurred in any of the vocational workshops, in spite of the fact that frequently more than one hundred and fifty men suffering from various physical and nervous disabilities have been working daily with power-driven machinery.

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In the early part of the year the vocational-training and surgical-appliances workshops were combined under one control. The disposal of the latter has already been described above. Medical Treatment. Arrangements have been made and became effective as from the Ist July, 1922, by which the medical treatment and other medical activities in relation to service patients should be carried out by the Pensions Department. It is considered that by amalgamating this work some overlapping may be, avoided, and the, co-ordination of medical treatment and pensioning be, more completely and economically carried out. This will also have the, advantage of freeing the Defence Department of this work and leave, it free to carry on its proper functions. The Director-General of Medical Services will be in charge of the medical work relating to war pensions at the Pensions Department. This will therefore be the last report from the Defence Department on medical activities in relation to service patients. D. J. McGavin, Brigadier-General, Director-General of Medical Services. APPENDIX B.—REPORT ON CIVIL AVIATION. Ground Organization. A suitable site for a key aerodrome has been selected at Tamaki, West Auckland. This site will accommodate both seaplanes and aeroplanes. Several landing-grounds in various parts of the Dominion have been selected and marked out. Licenses and Certificates. Licenses and. certificates in accordance with the provisions of the Aviation Regulations have been issued as under :— Commercial pilots . . . . . . . . . . . . 11 Ground engineers . . . . . . . . . . .. 19 Registration of aircraft . . . . . . . . .. . . 16 Aerodrome, licenses . . . . . . . . . . . . . . 2 Aerial Mail-services. Experiments have been made with aerial mail-services, but they were not financially successful, for the reasons that—(a) The machines in use were unsuited for long-distance work ; (b) the routes were previously supplied with normal modes of transport ; (c) the, aerial postal service was not patronized by the public. Government Subsidies. The Canterbury Aviation Company (Sockburn) and the New Zealand Flying School (Auckland) have each been subsidized to the extent of £150 per month from the Ist April, 1921, to the 31st March, 1922, except when carrying out aerial mail-services under Government contract. This subsidy, which ceased on the latter date, was paid without regard to the work done by the companies for the Government or the efficiency of their machines for defence in case of emergency. On. the Ist April, 1922, a new subsidy was instituted providing for payments on a graduated scale according to the relative efficiency of aerodromes, machines, material, and personnel maintained, and work done by each company. This subsidy is paid to each of the three aviation companies in the Dominion. Activities of Civil Aviation Companies. The only flights worthy of special mention were as follows : — (1.) On the 4th October, 1921, the New Zealand Flying School's supermarine fiying-boat Hew from Auckland to Wellington, via Kawhia and Wanganui, at which centres stops were made to refill tanks. Actual flying-time, 5 hours 5 minutes. (2.) On the 24th October, 1921, the New Zealand Aero Transport Company essayed to fly a D.H.9 from Invercargill to Auckland in one day. On reaching Timaru the flight was postponed owing to unfavourable weather conditions over the northern portion of the route ; but, in order that the feasibility of a one-day flight might be demonstrated, the journey was continued next day in accordance with the schedule previously arranged. Auckland was reached at 6.8 p.m. Stops were made to replenish tanks at Timaru, Kaikoura, Trentham, and Hawera. Actual flying-time, 8 hours 54 minutes. Appended is a table showing passengers carried, hours flown, and approximate, machine mileage for the period under review. During this time several minor accidents or mishaps have occurred, and one which it is regretted was attended with fatal results, the pilot, Mr. H. C. Grout, of the Canterbury Aviation Company, dying of injuries received. Two pilots received minor injuries, but no injuries to passengers have to be recorded. With the exception of these three cases, in two of which the machines were " written off," the, extent of damage was chiefly confined to the undercarriages of machines making forced landings under unfavourable conditions.

2—H. 19.

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10

Table showing Flying Returns for the Year ended 31st March, 1922.

T. M*. Wilkes, Captain, Secretary, New Zealand Air Board.

APPENDIX C.—WAR EXPENSES ACCOUNT. Detailed Statement of Expenditure from the Beginning of the War to the 31st March, 1922.

('ompany. Hours flown. Approximate Machine Mileage. Number of Passengers carried. few Zealand Plying School ianterbury Aviation Corflpany few Zealand Aero Transport Company Totals B. M. 312 11 253 8 441 0 1,006 19 21,174 16.869 30,996 1,940 3,051 4,391 69,039 9,382

Particulars. Expenditure. expenditure under Section 8 of the Public Revenues Amendment Act, 1914 (War Purposes), and Section 4, Finance Act, 1918, No. 2 (War Purposes). idvertising, printing, office equi pment, &c. — Office expenses— Samoa Egypt United Kingdom New Zealand £ s. d, 35 11 3 980 17 3 22,746 3 5 90,402 1 9 £ s. d. £ s. d. Advertising— Samoa Egypt United Kingdom New Zealand I 114,164 13 8 132 13 8 17 14 8 1,151 10 4 11,464 12 8 12,766 11 4 Printing and stationery— Samoa Egypt United Kingdom New Zealand 72 11 7 2,881 16 9 17,931 7 2 90,570 1 10 Office equipment— Samoa Egypt United Kingdom New Zealand 111,461 17 4 71 10 6 104 8 11 1,405 17 0 9,240 0 6 10,881 16 11 31,701 12 8 Cost of services rendered by Postal Department in connection with payment of allotments and pay-warrants in New Zealand Half cost of expenses in connection with the raising and distribution of relief funds Preparation of war records and history Amount required to recoup Imprest Accounts for vouchers lost in transit Less credits .. .. .. 7,287 3 7 8,410 9 11 50 9 0 296,724 14 5 18,528 1 6 278,196 12 11 22 10 0 (mount fraudulently obtained from High Commissioner's Office by unknown person representing himself to be a member of N.Z. Expeditionary Force !amps, expenses of (including concentration) — Main Body and Reinforcements— Expenses of New Zealand Forces abroad— United Kingdom, Egypt, &e. Samoa 297,708 5 0 11,116 4 2 308,824 9 2 Camps in New Zealand — Narrow Neck Trentham Eeatherston Tunnelling Corps 24,315 15 2 384,092 3 5 348,109 9 I 583 19 2 1,210,471 8 8 757,101 6 10 236,097 13 9 Other general expenses, including Main Body camps, Awapuni, Rangiotu, Waikanae, and other temporary camps Less credits 1,302,023 9 9 91,552 1 1

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Detailed Statement of Expenditure from the Beginning of the War to the 31st March, 1922— continued.

3—H. 19.

Particulars. Expenditure. Expenditure under Public Revenues Amendment Act, 1914, and Finance Act, 1918 —continued. Clerical assistance— Now Zealand Expeditionary Force War Aocounts, Pay, and Records Branches Headquarters and District Headquarters Overtime United Kingdom Audit < Iflicc Samoa C s. d. 427,630 19 8 227,628 10 8 8,805 13 10 43,342 2 10 42,098 14 0 111 13 4 £ s. d. £ s. <1 749,617 14 4 12,353 2 2 737,264 12 2 Less credits . .« Commissions ol' inquiry — Defenoe Stores Trentham Camp Lieutenant A. H. Grierson .. Thackcr inquiry Motuihi Alien Service Branch (Jugo-Slav) Defence Expenditure. Commission Somes Island Wanganui Detention Barracks Lieutenant Crampton's court-martial Influenza —Narrow Neck Disappearance of Rifleman .1. Russell. . H. H. Thompson Commission IS 14 6 1,150 13 10 24 2 3 99 0 8 369 13 2 1,907 18 3 3,671 10 8 35 9 6 130 6 4 513 18 10 27 8 1 26 15 4 130 8 0 Loss credits 8,105 19 5 159 6 3 ('ompassionate allowances — F. Annear (illness contracted on duty) A. T. Griffin (illness contracted on duty) L. M. Trendle (wrongful discharge of husband). . M. A. Hunter (refund, deductions husband's pay) 90 0 0 248 0 0 50 0 0 45 0 0 7,946 13 2 433 6 0 15 0 0 Cost of preparing article mi Veterinary Services for inclusion in Official History Compensation to E. Morgan for lost kit. . Discharged Soldiers' Information Department- Expenses and grants (this covers expenditure up to date of coming into operation of Repatriation Act, 1918 ; expenditure after that date comes under the heading of " Repatriation ") — Fares of men travelling to employment Salaries Office expenses Postago, telegrams, &c. Printing and stationery Motor-hire Office equipment Tuition and lodging-allowances Subsidized wages 906 15 7 7,818 10 5 3,093 5 2 878 16 3 796 17 2 221 7 7 97 0 0 4,870 6 3 2,228 6 2 60 0 0 Less credits 20,911 4 7 50 17 0 20,860 7 7 423,188 0 0 3,274 13 9 Distribution of war news and casualty lists in New Zealand Donations refunded and transferred Equipment (including purchase of hoots, clothing, G.S. wagons, ammunition-carts, ordnance, ifec.) — Samoa Egypt United Kingdom New Zealand Other places, &c. Post-war equipment 12,947 0 (i 160,704 11 0 2,291,538 4 4 3,245,795 14 10 2,386 11 8 406,263 19 4 6,119,636 1 8 535,098 16 2 5,584,537 5 6 189 6 11 Less credits Expenses in connection with riots at Rarotonga Forage— Samoa Egypt New Zealand United Kingdom 111,215 5 7 379,115 11 2 215,528 18 7 40,397 13 7 746,257 8 LI 159,546 II 6 586,710 17 5 656 16 11 Less credits Freight on Great Britain and Belgian relief produce Grants to regimental funds — 3rd New Zealand Rifle Brigade, 2nd New Zealand Infantry Brigade 4th New Zealand Infantry Brigade New Zealand Medical Corps Divisional Signal Corps Army Service Corps Field Troop Engineers Field Artillery Brigade Mounted Signal Troop 1,000 0 0 1,000 0 0 1,000 0 0 Ml 0 0 (iO 0 0 109 0 0 41 0 0 329 10 0 18 10 0 3,699 0 0 3,699 0 0

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12

Detailed Statement of Expenditure from the Beginning of the War to the 31st March, 1922—continued.

Particulars. Expenditure, i aiucuiais. Expenditure under Public Revenues Amendment Act, 1914, and Finance Act, 1918 —continued. Grants to soldiers' hostels — New Zealand England £ s. d. 1,397 13 10 19,130 0 0 £ s. d. £ s. d. 20,827 13 10 7,608 17 10 13,158 16 0 Less credits* Grants to New Zealand War Contingent Association for assistance to fit men on leave in England Less credits 6,500 0 0 Giant to replace contents of registered letter lost in transit between Chalmers and Timaru Military Hospitals Grant to E. C. Wood for expenses (obtaining crews for transports and hospital ships) Grant of half value financial assistance warrants remitted to 14454 C. P. Marshall, but stolen Grant to regimental funds, military hospitals in New Zealand (provided from proceeds of sale of fat and waste) Grant to M. Okeby for loss of contents of box Half cost of reinsurance of death benefits of members of friendly societies serving with the Expeditionary Force Hanmer Farm—General expenses Less credits 766 9 9 5,743 10 3 20 0 0 100 0 0 33 15 10 150 0 0 25 0 0 7,422 9 5 2,834 5 0 1,774 17 4 1,059 7 8 Home defence (forts, harbour patrols, examination of steamers, guarding cables, wireless stations, railway pioquets, &c.) — Auckland District Wellington District Canterbury District ()tago District Censors Cost of guarding wharves— Auckland Wellington Lyttclloii Dunedin .. .. .. - .. Mine-sweeping Fitting guns on " Iris " and " Tutanekai " 1,059 7 8 103,642 6 7 165,562 4 1 48,308 12 9 44,265 3 2 21,484 9 6 1,723 2 4 1,072 11 4 742 16 7 865 4 2 34,603 15 5 240 13 6 422,510 19 5 20,297 3 2 Less credits Hospital Ship " Mahcno " — Charter hire Conditioning, fitting, &c. Equipment—General Equipment—Medical and surgical Medical comforts Wages of crew Rations, ship's stores, and other miscellaneous expenditure 402,213 16 3 178,513 3 5 204,505 13 3 2,517 1 6 994 10 0 2,772 2 2 66,612 13 1 122,467 4 10 Less credits 578,382 8 3 6,850 12 (i Hospital Ship " Marama " — Charter hire Conditioning, fitting, &e. Equipment—General Equipment—Medical and surgical Medical comforts Wages of crew Rations, ship's stores, and other miscellaneous expenditure 571,531 15 9 293,442 4 3 192,433 19 6 3,059 18 8 1,115 13 8 1,787 17 7 61,240 12 9 114,486 I 6 Less credits 667,566 7 11 10,525 19 .2 League of NationsNew Zealand's proportion Secretariat expenses Maintenance of indigent enemy subjects in New Zealand .. Mechanical transport, including motor-cars, bicycles, oil for motors, &o.— 657,040 8 9 11,172 1 4 102 10 0 Samoa Egypt United Kingdom Xcw Zealand 1,822 0 7 9,477 8 9 65,962 15 8 60,013 10 8 146,275 15 8 19,932 15 5 126,343 0 3 Less credits Medals and decorations Less credits 52,222 13 7 497 10 0 i I c * For realizations mi closing olu iIih iii the United KIngd lorn.

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Detailed Statement of Expenditure from the Beginning of the War to the 31st March, 1922— continued.

Particulars. Expenditure. Expenditure under Public Revenues Amendment Act, 1914, and Finance Act, 1918— continued. Military Service Act: Expenses of administration, including recruiting, military service, and Medical Boards — Auckland District— Salaries, &o. Travelling expenses and allowances Office expenses .. .. .. .. ... £ s. d. 22,750 1 8 10, 199 14 7 2,593 18 5 £ s. d. £ s. d. 35,543 14 8 Wellington Head Office and District— Salaries, &e. Travelling expenses and allowances.. .. .'■ Office expenses 66,729 5 10 14,541 18 4 10,531 12 6 Canterbury District — Salaries, &c. Travelling-expenses Office expenses 97,802 16 8 23,756 15 8 11,016 18 7 2,829 10 5 37,603 4 8 299,129 .12 9 Otago District — Salaries, &e. Travelling-expenses Office expenses 17,011 17 3 7,735 19 2 1,601 12 9 26,349 9 2 53,249 18 2 50,456 5 3 Ballot Branch Government Statistician's Office—Expenses Less credits 301,005 8 7 1,875 15 10 Medical (including expenses and equipment of hospitals, field hospitals, and ambulances ; surgical instruments ; fees ; dental treatment; comforts ; cost of funerals, &c.)— Hospitals— Trentham Military Camp—Expenses Trentham Military Camp—Cost of building Eeatherston Military Camp Berhampore Temporary Hospital, Wellington Oriental Bay Kiosk, Wellington Kaiwarawara Temporary Hospital, Wellington Izard's Convalescent Home, Upper Hutt Taumaru Convalescent Home, Lowry Bay .. Rannerdale Home Lahmann Home, Miramar.. Victoria Military Ward, Wellington Hospital Otaki Sanatorium Wanganui Convalescent Home King George V Military Hospital, Rotorua Auckland Military Annexe Epsom Convalescent Home, Auckland Point Chevalier Hospital, Auckland Devonport Convalescent Home, Auckland Te Waikato Sanatorium, Cambridge Evelyn Firth Convalescent Home, Auckland.. Whangarei H ospital .. .. .. Napier Hospital Hatuma Sanatorium Hanmer —Queen Mary Military Hospital Cashmere Hills Sanatorium, Christonurch Anzac Convalescent Home, Karitane King Edward Pavilion, Dunedin Chalmers Orthopaedic Hospital, Christohurch Timaru (Irthbpeedio Hospital Invercargill Convalescent Hospital Waitarapa Hospital, Masterton Palmerston North Hospital Aotea Convalescent Home, Egypt Lady Godley's Convalescent Home, Egypt Pont-do-Koubbeh Now Zealand General Hospital, Egypt Broekenhurst Hospital, England Walton-on-Thames Hospital, England Hornchurch Hospital, England Codford Hospital, England Brighton Convalescent Home New Zealand Nurses' Rest Home (Barnstaple) All other hospitals (including maintenance in public hospitals) Medical— Equipment— Samoa Egypt United Kingdom New Zealand Maori Other places 159,855 5 0 7,195 10 8 11,936 I 9 624 12 3 313 Hi 0 916 5 6 1,269 4 9 4,121 I 7 2,282 12 3 2,341 17 8 1,001 8 10 978 9 2 2,497 5 7 244,291 9 7 35,980 1 4 4,649 10 8 433 13 10 2,989 16 5 13,032 9 3 3,379 7 3 2,000 0 0 4,150 0 1 139,778 17 0 113,778 15 0 59,968 16 6 2,454 8 8 10,828 II 5 37,936 2 II 10,783 19 2 2,247 13 6 3,000 0 0 1,500 0 0 11,098 8 5 1,027 2 7 22,294 10 5 161,164 5 3 240,318 6 5 73,305 18 3 31,442 15 0 8,709 3 I 177 15 7 601,080 8 7 2,045,796 3 8 0,497 I 6 23,047 3 6 126,902 11 10 254,897 9 3 1,362 1 9 3,677 15 6 416,384 3 4 2,462,180 7 0 Carried forward

H.—l9.

14

Detailed Statement of Expenditure from the Beginning of the War to the 31st March, 1922—continued.

Particulars. Expenditure. Expenditure under Public Revenues Amendment Act, 1914, and Finance Act, 1918— continued. Brought forward Medical — continued. Fees for examination of recruits— New Zealand Maori Contingent £ s. d. £ s. d. 2,462,180 7 0 £ s. d. 68,616 4 11 570 18 4 69,187 3 3 62,265 8 9 18,287 7 7 33,956 2 9 12,786 12 8 8,969 15 6 2,025 18 9 78,392 0 0 3,000 0 0 Dental treatment Funerals and upkeep of graves Artificial-limb manufacturing Siinnysi.de Laundry, United Kingdom—Expenses Training of massage students Motor-hire Salaries of administrative officers Purchase of site for medical headquarters at Dunedin Less credits 2,751,050 Hi 3 175,892 18 5 National Efficiency Board : Administrative expenses — Auckland District— Salaries Travelling expenses and allowances.. Printing and stationery Office expenses Wellington Head Office and District— Salaries Travelling expenses and allowances Printing and stationery Office expenses 794 3 7 668 6 7 73 4 8 893 7 10 2,429 2 8 2,575,157 17 10 2,907 19 9 869 11 8 771 12 3 2,168 1 5 6,717 5 1 Canterbury .District— Salaries Travelling expenses and.allowances.. Printing and stationery Office expenses 1,577 13 4 1,643 19 0 445 5 4 1,096 2 5 16,421 19 8 Olago District — Salaries. . . . . . . . Travelling expenses and allowances Printing and stationery Office expenses 4,763 0 1 I,106 2 9 909 1.9 2 138 2 II 1,096 3 8 3,250 8 0 Less credits 17,159 16 4 737 16 8 Military-supplies Purchase Office— Salaries Office equipment Postage, telegrams, &c Offico expenses Travelling-expenses Printing and stationery Experiments .. v 16,556 10 4 538 15 1 1,803 .16 8 2,7.1.4 16 8 531 8 10 2,007 15 1 612 0 2 Less credits 24,825 8 .10 617 15 3 24,207 13 7 Mew Zealand Expeditionary Force Educational and Vocational Training— New Zealand Abroad 76,058 16 7 85,766 15 3 Less credits 161,825 11 10 13,509 3 7 148,316 8 3 Pay and allowances— Samoa— Allotted Pay Hospital Ship No. 1 : " Malieno " — Allotted Pay Hospital Ship " Marama " — Allotted Pay Main Body and Reinforcenionts — Allotted Pay Pay (camps)—allotted and pay 115,621 2 6 119,580 3 II 32,889 17 7 28,275 4 1 41,610 18 3 22,075 14 0 14,407,868 13 8 10,061,774 16 0 4,671,089 5 0 Retrospective married allowance Retrospective children's allowance Retrospective widowed mothers' and other dependants' allowances 29,500,785 15 0 553,617 13 3 313,260 10 7 125,575 3 5 30,493,239 2 3 Carried forward

15

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Detailed Statement of Expenditure form the Beginning of the War to the 31st March, 1922—continued.

Particulars. Expenditure. Expenditure under Public Revenues Amendment Act, 1914, and Finance Act, 1918 —continued. Brought forward Pay and allowances — continual. Allowances to wives of Imperial Reservists and difference between N.Z. Expeditionary Force pay and Imperial pay to members of Imperial Forces resident in New Zealand Payments to London General Post Office for allotments paid through post-offices in tho United Kingdom £ s. d. £ s. d. 30,493,239 2 3 285,329 7 7 £ s. d. 576,100 0 0 Less credits 31,354,668 9 10 317,517 5 6 Per capita payments to War Office for maintenance of New Zealand troops in the field—Ammunition, extra transport, &c. 15,735,000 0 0 ,037,151 4 4 1,365,279 9 9 ,369,720 10 a Less credits* Postage, telegrams, telephones, &c, and preparing war-news cables for despatch to New Zealand from the United Kingdom, and cable charges thereon— Postage, &c. — Samoa Egypt United Kingdom.. . . . . v . New Zealand Other places Preparing war-news cables in High Commissioner's Office and cable charges thereon Less credits 2,084 6 10 26,663 .18 II 85,377 15 4 166,861 7 5 605 13 11 7,363 1 2 288,956 3 7 18,563 5 3 Prisoners of war— Expenses at— Motuihi Island Narrow Neck Somes Island .. .. .. • .. Eeatherston Samoa Ripa island Escape and capture Escorting and other expenses, including repatriation of aliens Payment to General Post Office to reimburse stamp credit, Somes Island Less credits 42,539 16 4 7,867 19 II 54,067 16 9 11,639 8 9 760 15 3 1,451 15 10 4,429 0 11 7,625 12 7 270,392 18 2 10 0 130,384 16 4 1,602 0 2 Pukoora Farm Less credits .. .. 128,782 16 2 6,039 2 5 2,109 3 1 Proportion damages by New Zealand troops during riots at Isinailia, Egypt Purchase of horses— Remounts Artillery Transport and undescribed Wages of grooms Travelling and other expenses Motor-hire Cost of horses, mules, &c, issued by Imperial authorities in France and Egypt Less credits 3,929 19 4 0,589 3 9 78,203 18 10 63,775 10 6 46,877 11 2 16,369 6 10 11,435 9 0 191 17 1 238,488 3 5 455,341 16 10 217,126 1 II Rations— Samoa Egypt United Kingdom New Zealand 64,712 1 5 207,172 11 6 1,055,870 13 0 1,540.840 17 7 238,215 14 11 Less credits 2,868,596 3 6 478,519 18 9 2,390,076 4 9 150 0 0 Refund to Wairarapa Patriotic Association, proportion proceeds of sale, Officers' Club building, Eeatherston Sale of surplus military stores — Credits for cash received with orders Less refunds where goods could not be supplied 173,808 5 2 32,270 17 6 Expenses in connection with sale of surplus stores Superannuation paid by Government on. behalf of Civil servants serving with the Expeditionary Force— Public Service Fund Government Railways Fund Teachers' Fund Or. 141,537 7 8 9,608 16 1 69,803 10 9 48,044 18 2 13,583 3 0 131,431 11 11 976 11 8 Less credits 130,455 0 3 * For amount refunded by War Office and remitted to New Zealanc in excess oi actual cost of maintenance of troops in Held, £615,279 Us. i)c [, £760,000; and amoui i nt rcdebitcd to War O ffico account advances I.

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16

Detailed Statement of Expenditure from the Beginning of the War to the 31st March, 1922— continued.

Particulars. Expenditure. Expenditure under Public Revenues Amendment Act, 1914, and Finance Act, 1918 —continued. Soldiers' Financial Assistance Board— Assistance granted— Rent Mortgages, interest Rates Insurance Management of businesses.. .. .. ... Friendly societies Medical Instalments Miscellaneous assistance £ s. d. 117,897 2 2 50,798 8 2 10,477 16 1 76.368 9 7 290 8 4 647 6 3 3,045 17 1. 2,262 5 8 1,937 13 4 £ s. d. £ s. d. Administrative expenses — Salaries and travelling-expenses Office expenses Postage 203,725 6 8 17,351 5 1 4,933 5 1 964 10 0 23,249 0 2 Less credits 286,974 6 10 9,890 14 1 Transport of troops (including charter of steamers, meals, and fares of men travelling to join, freight; cartage, &c.) — 277,083 12 9 Samoa Egypt United Kingdom New Zealand Other places Motor-hire 19,950 19 5 71,110 14 6 531.150 7 4 1,684,786 6 9 6,735 0 6 4,827 12 0 Charter hire, conditioning, reconditioning, &c, of transports under charter to New Zealand Government Passage-money for troops ex miscellaneous steamers Cost of transport of New Zealand Expeditionary Force horses from United Kingdom Assisted passages of wives and fiancees 2,318,501 0 0 5,274,713 19 2 1,507,406 3 9 739 3 6 18,335 0 3 Less credits 9,119,755 7 2 620,840 9 9 Travelling expenses and allowances — Samoa Egypt United Kingdom New Zealand Motor-hire 149 10 0 639 5 6 502 15 10 15,238 12 4 828 10 11 8,498,914 17 5 Less credits 17,358 14 7 248 2 7 17,110 12 0 War bonus to clerical staff to 31st March, 1920— Military staff Civil staff Cost-of-living bonus, 1st January to 81st March, 1920 .. 24,523 12 1 17,333 12 1 15,521 8 4 Less credits Wanganui Detention Barracks— Pay of staff Rations Miscellaneous expenses ! 57,378 12 6 629 9 11 56,749 2 7 2,039 9 11 576 8 11 603 18 3 Less credits War graves and memorials— New Zealand's proportion of expenses of Imperial War Graves Commission War memorials and travelling-expenses re memorial-sites, &c, in battle areas Miscellaneous expenses, salaries, &c. 3,219 17 1 36 8 0 3,183 9 I 35,950 0 0 1,773 10 6 999 0 3 Less credits 38,722 10 9 8 17 0 38,713 13 9 Total expenditure for war purposes under section 8 of Public Revenues Amendment Act, 1914, and section 4 of Finance Act, 1918 (No. 2) 71,103,892 6 3 Relief Purposes. Under Appropriation Act, 1914, section 25 Under section 6, Public Revenues Amendment Act, 1915— Belgium New Zealand Comforts for wounded soldiers, Mediterranean area Comforts for prisoners of war (Turkey) Contributions towards Etrambrieres Hospital, France Total expenditure for relief purposes 20,000 0 0 239,785 5 0 160 16 0 992 14 8 500 0 0 7,000 0 0 268,438 16

17

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Detailed Statement of Expenditure from the Beginning of the War to the 31st March, 1922— continued.

Approximate Cost of Paper. —Preparation, not given; printing (545 copies), £25 10s.

Authority ■ W A. G. Skinnf-h, Government Printer, Wellington —1922.

Price 9d.'\

Particulars. Expenditure. Expenditure under Public Revenues Amendment Act, 1914, and Finance Act, 1918 —continued. £ s. d. £ s. d. £ s. d. War Gratuities. Under section 7, Expeditionary Forces Amendment Act, 1918 Under section 24, Finance Act, 1.919—Imperial and Naval.. 5,640,882 18 2 69,831 5 10 5,71.0,214 4 0 Gltarges and expenses of raising loans i 710,607 15 11 Expenditure under Repatriation Act, 1918 1,424,835 18 10 Imprests outstanding — In New Zealand In London 71,138 13 2 56,225 19 3 79,217,989 0 8 127,364 12 5 Grand total of expenditure from beginning of war to 81st March, 1922 £79,345,353 13 1