PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR 1935-1936. PART II. PREPARED BY THE TREASURY DEPARTMENT. CERTIFIED TO BY THE CONTROLLER AND AUDITOR-GENERAL UNDER THE PUBLIC REVENUES ACT, 1926. ALSO REPORT OF THE CONTROLLER AND AUDITOR-GENERAL.

Appendix to the Journals of the House of Representatives, 1936 Session I, B-01-part02

B.—l [Pt. ll].

1986. NEW ZEALAND.

PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR 1935-1936. PART II. PREPARED BY THE TREASURY DEPARTMENT. CERTIFIED TO BY THE CONTROLLER AND AUDITOR-GENERAL UNDER THE PUBLIC REVENUES ACT, 1926. ALSO REPORT OF THE CONTROLLER AND AUDITOR-GENERAL.

i—B. 1 [PT. ll].

B.—l IPT. II

CONTENTS.

PAGE AUDITOR-GENERAL'S REPORT .. .. .. .. .. .. . . .. .. ill Statement of Irregularities in Connection with Public Moneys and Stobes . . .. . . xm Schedule oe Imperfect Vouchers .. . . . . . . .. . ■ .. . • XV Statement showing Sums irrecoverable by the Crown .. . . . . .. .. xvii INTEREST, CONVERSION, AND REDEMPTION REMITTANCE ACCOUNT .. .. . . i DETAIL STATEMENT OF REVENUE :— Ordinary Revenue . . .. .. .. .. .. .. ■ . . . .. 2 Ordinary Revenue, Interest on Public Debt Redemption Fund .. . . .. .. 6 Ordinary Revenue, Interest on other Public Moneys .. ..' . . . . .. 6 Ordinary Revenue, Miscellaneous Revenue .. . . .. . . . . .. .. 8 RECOVERIES ON ACCOUNT OF EXPENDITURE OF PREVIOUS YEARS :— Consolidated Fund (Ordinary Revenue Account) .. .. .. .. .. .. 11 Public Works Fund (General Purposes Account) . . .. .. .. - ■ ■ • 44 Laud for Settlements' Account .. .. .. .. .. .. .. .. 52 Main Highways Account —Revenue Fund .. . . .. .. . . .. .. 52 State Coal-mines Account .. .. .. . . . . . : .. . ■ . . 52 State Forests Account .. .. .. .. .. .. .. .■ • • 53 Unemployment Fund .. .. .. .. .. . . . . . . .. ■ 53 DISBURSEMENTS UNDER CIVIL LIST ACT, 1920 (see 8.-I [Pt. II). DISBURSEMENTS UNDER SPECIAL ACTS :— Debt Services, Interest .. .. .. .. . . . . .. .. .. 13 Debt Services, Amortization of Debt — Sinking Fund .. .. .. .. . . .. . . . . .. . • 15 Repayment oe Funded Debt .. . . .. . . . . . . .. ■. 15 Repayment of the Public Debt Act, 1925 .. .. . . .. .. .. 15 Repayment of Advances .. .. . . .. .. . . .. . . ■ . 15 Transfer to Loans Redemption Account .. .. . . .. . . .. . . 15 Debt Services, Administration and Management .. . . . . .. .. . . 16 Debt Services, Payment on Guaranteed Loans .. . . . . . . .. .. 16 Other Services .. .. .. . . . . . . . . .. . . .". 18 UNAUTHORIZED EXPENDITURE (see 8.-l [Pt. 1]). DISBURSEMENTS UNDER RURAL INTERMEDIATE CREDIT ACT, 1927, SECTION 16 .. 24 STATEMENT OF BALANCES IN RESPECT OF PAYMENTS MADE ON BEHALF OF OTHER GOVERNMENTS .. .. .. . . .. .. .. .. .. .. 24 IMPRESTS OF THE CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) OUTSTANDING.. 24 LOCAL BODIES' ACCOUNTS :— Endowments of Land .. .. .. .. . . .. . . . . . . 25 goldfields revenue . . . . . . . . . . . . . . . . . . . . 25 Gold Duty . . . . .. . . . . .. . . .. . . . . . . 26 Fees and Fines . . .. . . . . . . . . .. . . . . . . 26 Stamp Duty on Interest . . . . .. .. . . . . . . .. . . 28 Advance Accounts .. . . . . . . .. .. . . ... . . . . 28 DEPOSITS ACCOUNT :— Summary of Deposits Account . . .. . . . . .. .. . . . . 29 Details oe Receipts and Disbursements of Deposit Accounts .. . . . . . . . . 30 Receipts and Disbursements under the Trus'tee Act, 1908 .. .. .. .. . . 43 IMPRESTS OF THE PUBLIC WORKS FUND (GENERAL PURPOSES ACCOUNT) OUTSTANDING . . 44 DETAIL STATEMENT OF TRANSACTIONS :— Land for Settlements Account .. .. .. . . .. . . . . .. 45 Statement of Expenditure from the Capital proceeds of the Sale oe Crown Lands . . . . 45 Loans Redemption Account .. .. . . .. .. .. .. . . . . 47 Loans Redemption Account, Part II (Conversion Account) .. .. . . . . .. 51 Temporary Transfers under Section 40 of the Public Revenues Act, 1926 . . . . 53

B—l. [PT ll].

PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR ENDED 31st MARCH, 1936. REPORT OF THE CONTROLLER AND AUDITOR-GENERAL.

I have the honour to submit my report for the year ended 31st March, 1936, in terms of subsections (2), (3), and (4) of section 89 of the Public Revenues Act, 1926. In connection with these reports, which the Controller and Auditor-General is required to submit to Parliament year by year, it is perhaps advisable that I should explain that it is necessary to comment only on a very small percentage of the matters which come under the notice of Audit affecting the Public Accounts during each year. It will be readily understood that in the vast majority of cases where questions regarding ordinary transactions are raised by Audit a settlement is arrived at after discussion with the Treasury or the Department concerned, and there is no occasion therefore for further reference to be made to these cases in the annual report to Parliament. The full Statement of the Receipts and Payments of the Public Account is contained in two parliamentary papers—namely, (1) 8.-l [Pt. I], which shows, under main headings, the receipts and payments of the funds and accounts comprising the Public Account, and also shows details of the expenditure under the annual appropriations, Civil List, and the Unauthorized Expenditure Account, and (2) 8.-l [Pt. ll], which shows certain of the receipts and payments in greater detail than they are shown in 8.-l [Pt. I], and as the last-mentioned paper for 1935-36 has already been laid before Parliament, it only remains necessary for me now to present Part II in accordance with the usual practice. I regret that it is necessary for me once again to call the attention of Parliament to the unsatisfactory methods adopted in the compilation of some portions of the Public Accounts for presentation to Parliament. In the opinion of Audit the Public Accounts as published do not in some respects represent the true position of the Public funds of the Dominion, and although I am pleased to acknowledge that the Treasury has recently made some improvements, the main objections raised by Audit in previous years still remain unsettled. I propose, therefore, to touch briefly on the more urgent of these matters which appear to require adjustment. Incorrect Method of showing Transactions between Accounts within the Public Account. The Treasury is empowered under the Public Revenues Act to make temporary transfers between the various sub-accounts of the Public Account when required. No objection is raised to this practice, which is quite sound. When the year's accounts are published, however, these transactions are not shown as payments in the Cash Account of the lending sub-account, although they are shown correctly as cash received in the borrowing sub-account. The result is that the amount is reflected in the balances of both sub-accounts, and as the sub-accounts are both within the Public Account the total balance of the latter Account is thus shown as having been increased by the amount of the transfer every time a transfer is made, whereas no increase in the Public Account has actually taken place. The inflation thus shown has in some years amounted to many millions. The Treasury is under no obligation to prepare securities for these transactions, but, in any case, whether there is security or not, the balance of the Public Account will always be improperly shown as having been increased by these transfers unless the transfer is entered as a in the lending sub-account. I would, like to make it clear that the transactions themselves are quite legitimate and are made with the full authority of the law. It is to the misleading method of recording them for the information of Parliament and the public that Audit takes exception. Treatment of Exchange in the Public Accounts. I have from time to time called the attention of Parliament to the method of treating exchange in the Public Accounts of the Dominion. Under the existing practice the burden of the exchange costs of the Government is borne by the Consolidated Fund instead of being shared amongst the individual accounts incurring the exchange. The position is still unsatisfactory, although I have received notice from the Treasury to the effect that it has been decided in future to charge against the separate accounts the amount paid by the Consolidated Fund on their behalf for exchange on moneys remitted overseas for the purchase of stores and material.

B.—l [Pt. ll],

The bulk of the exchange charges is, however, incurred on remittances for interest payments in London, and the above proposals of the Treasury will affect the position to a very minor extent, as it is ascertained that for the past year the amount recovered under these proposals was £22,136'0n1y. The total gross sum incurred for exchange for the year was £2,309,629, but of this sum £584,815 was in connection with the redemption of a loan and was capitalized and added to the Public Debt. The present practice of charging the bulk of the exchange against the Ordinary Revenue Account of the Consolidated Fund has the effect of understating the departmental expenditure. It also has the effect of rendering the departmental commercial accounts inaccurate. By way of exemplification I may cite the case of the Printing and Stationery Department's Profit and Loss Account for the year 1934-35, which shows a net profit of £12,055, whereas, as a matter of fact, if the exchange costs had been shown in the Account the profit would have been £547 only. Amongst other cases in which accounts are relieved of the charge for exchange on payments in London are those of the State Advances Account, £122,523 ; Working Railways Account, approximately £500,000; Electric Supply Account, £110,000 ; and Lands for Settlement Account, £21,000. jj jilt is of course recognized that some of the separate accounts may be unable to find the cash out of revenue with which to pay the full amount of their exchange costs, but the Audit Office contends that the full amount of the charge and the amount of the assistance received from the Consolidated Fund should be clearly shown in the Accounts even in cases where recoveries cannot be made. These difficulties would be overcome if, instead of appropriating a single sum in the ordinary revenue estimates to cover the whole of the Government exchange costs, each Department were required to take a separate item on its estimates to cover the exchange charges pertaining to that Department alone. The departmental accounts would then show accurately the amounts actually disbursed for the cost of exchange. Control of Expenditure : Form of Public Accounts. The guiding principle in the system of public finance is stated to be the supreme control by Parliament over its grants, appropriated for specific purposes, and covering given periods. To achieve this object Parliament either makes statutory provisions of a permanent nature or appropriates moneys annually to cover the expenditure. Control is exercised firstly by parliamentary procedure when supplies are granted, and, secondly, by the supervision of the Audit Office, which, in carrying out its investigations on behalf of Parliament, is required to see that moneys appropriated have been applied in conformity with the direction of Parliament. The accounts are approved by Parliament in such form as will ensure proper control. The system of control by Parliament is greatly assisted by publicity and by the simplicity of the form in which the details of the accounts are shown. It is laid down by the highest authorities that no important alteration should be made in the form of the accounts without the sanction of the Public Accounts Committee being first obtained. I fear that this rule has not always been observed in New Zealand, and that many important alterations have been made without the authority of Parliament. Continuity in the form of accounts is also held to be of great assistance in the control of expenditure, as it enables comparisons to be made between the annual expenditures of present and past years. It is even laid down by authorities on the subject that in some cases an admitted improvement in the accounts from an administrative point of view should not be adopted if the proposal necessitates a breach of continuity. I bring this matter to the notice of Parliament solely for the purpose of pointing out a principle which seems frequently to have been overlooked, and in doing this I do not wish it to be inferred that Audit necessarily condemns all of the alterations which have of recent years been made without the authority of Parliament. Interest on Cash Balance Investment Account. The principle adopted of allocating interest on cash balances which are invested per medium of the Cash Balance Investment Account has certain undesirable features to which I have already drawn attention in previous reports. The object of this account is to enable the aggregate balances of the various separate sub-accounts of the Public Account to be pooled for the purpose of investment, which is, of course, a desirable object. It is to the system adopted for the allocation of the interest earned to the various accounts to which Audit takes exception, as no provision is made for allocating the interest to the accounts in proportion to the amount supplied for investment. This practice results in some accounts being credited with interest which they did not earn, while other accounts are deprived of interest which they did earn. In the case of very insignificant amounts the present practice may, perhaps, be excused, but in cases where large sums are involved Audit is of opinion that the interest earned should be credited only to the account which provided the money for the investment. Irregular Methods. I have previously drawn attention to the following instances where the law is not being strictly complied with and which I would like to see remedied :— (1) Under section 84, Public Revenues Act, 1926, the Bank of New Zealand, London, is required to submit twice a month to Audit and Treasury statements showing the entries made in the Foreign Imprest Account. This has not been done hitherto. If the Treasury is of opinion that it is unnecessary, the Act should be amended ; but, whilst the statutory requirements exist, the law should be complied with. (2) There are two accounts kept by the High Commissioner's Office which are not authorized by law—namely, the High Commissioner's Deposit Account and the Finance Officer's Imprest Account. Audit has pointed out on previous occasions that these accounts should either be abolished or made statutory as the Treasury may determine. They should not be left high and dry as at present.

IV

B.—l [PT. ll].

Repayment of the Public Debt.

The following table gives particulars of the amount of securities redeemed during the year under the provisions of the Repayment of the Public Debt Act, 1925, and also of the total amount so redeemed to 31st March, 1936 :—

It will be seen that an annual saving of interest amounting to £182,890 17s. 3d. has now been effected by the operation of the Act. The following figures show how this saving increases year by year as the cumulative effect of the sinking fund becomes apparent: — Annual saving of interest on securities redeemed to — £ s. d. 31st March, 1926 .. .. .. .. .. .. 8,137 10 3 31st March, 1927 .. .. .. .. .. .. 27,043 9 3 31st March, 1928 .. .. .. .. .. .. 39,592 0 4 31st March, 1929 .. ... .. .. .. .. 46,782 0 4 31st March, 1930 .. .. .. .. .. .. 57,218 13 7 31st March, 1931 .. .. .. .. .. .. 69,198 9 3 31st March, 1932 .. .. .. .. .. .. 90,816 3 3 31st March, 1933 .. .. .. .. .. .. 109,236 2 3 31st March, 1934 .. .. .. .. .. .. 137,436 17 9 31st March, 1935 .. .. .. .. .. .. 160,952 12 9 31st March, 1936 .. .. .. .. .. .. 182,890 17 3 The provision for debt-repayment by annual contributions from the Consolidated Fund is estimated to extinguish the debt in about sixty years, and has certain advantages over the ordinary system of sinking funds, as moneys are applied for an immediate repayment of debt, thus reducing the annual interest charges. The difficulty inherent in realizing large amounts of investments as and when required for redemption purposes is thus obviated. The following statement shows the amount of loans subject to the Kepayment of the Public Debt Act, 1925, and of those not subject to the Act, as at 31st March, 1936 : — £ s. d. Debt subject to the Repayment ol the Public Debt Act, 1925 .. .. .. 210,862,371 0 9 Debt not subject to the Repayment of the Public Debt Act, 1925— Loans raised in respect of the— State Advances Account— £ s. d. £ s. d. Advances to Settlers Branch.. .. 19,344,970 3 1 Advances to Workers Branch .. 12,097,946 8 1 Advances to Local Authorities Branch 2,778,690 15 7 34,221,607 6 9 Loans for which special sinking funds are provided State Coal-mines Account .. .. 87,243 6 8 Electric Supply Account .. .. 12,159,511 15 0 Nauru and Ocean Islands Account .. 410,915 0 0 Westport Harbour Account .. .. 614,250 0 0 Samoan Loans Suspense Account .. 105,000 0 0 13,376,920 1 8 Funded debt to the Imperial Government — Land for Settlements Account .. .. 33,446 6 11 ... ■ Naval Defence Act Account .. .. 577,446 11 5 Public Works Fund — General Purposes Account .. .. .. :. 169,109 15 3 War Expenses Account .. .. 23,320,196 17 0 24,100,199 10 7 71,698,726 19 0 Exempted under Finance Act, 1931 (No. 4), section 7 (2) : Deed of hypothecation .. .. 2,900,000 0 0 Total debt not subject to the Act .. .. 74,598,726 19 0 Total debt as at 31st March, 1936 (see 8.-l [Pt. Ill], 1936, page 8) .. .. £285,461,097 19 9*

* N.B. —These figures do not include loans under Rural Advances Act, 1926, amounting to £4,213,050, which are not treated by the Treasury as forming part of the public debt.

V

Nominal Value of Securities. Kate of . ' Total Cost of Annual Saving interest. Total t0 31st Maroh Total to 31st March, Redemptions. of Interest.* 1935. J Year !935-36. 1936 Per Cent. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 31 56,460 0 0 .. 56,460 0 0 56,460 0 0 3f 0 12 0 .. 0 12 0 0 12 | 0 4 2,290,863 0 0 10,900 0 0 2,301,763 0 0 2,290,075 9 1 11,508 16 3 4| 2,070,940 0 0 .. 2,070,940 0 0 2,055,562 5 0 20,709 8 0 5 4,163,400 0 0 1,251,815 0 0 5,415,215 0 0 5,414,661 5 0 81,228 4 6 5| 1,353,590 0 0 177,400 0 0 1,530,990 0 0 1,530,972 10 0 26,792 6 6 h\ 953,880 0 0 100 0 0 953,980 0 0 951,564 12 2 19,079 12 0 6 942,900 0 0 .. 942,900 0 0 921,603 18 11 23,572 10 0 11,832,033 12 0 1,440,215 0 0 13,272,248 12 0 13,220,900 12 2| 182,890 17 3 * Difference between the rate of interest which the securities bore and the rate (3J per cent.) payable by the Consolidated Fund to the Public Debt Repayment Account on the amount of securities redeemed under the Act. f This figure does not include cost of exchange on remittances.

B.—l [PT. ll],

Increase and Decrease of the Debt.

The public debt accounts disclose an increase in the public debt for the year of £1,029,880 12s. lid., detailed as follows :—

£ s. d. Total debt as at 31st March, 1935 (8.-l [Pt. Ill], page 8).. .. .. .. .. 284,431,217 6 10 INCREASE DURING THE YEAR— Consolidated Fund— £ s. d. £ s. d. Ordinary Revenue Account .. .. .. 87,868 10 2 Greymouth Harbour Board liability taken over .. 260,000 0 0 War Expenses Account .. .. .. 219,246 19 0 Public Works Fund— General Purposes Account .. .. .. 2,982,975 13 4 Electric Supply Account .. .. .. 19,976 3 11 Discharged Soldiers Settlement Account .. .. 9,988 2 0 Main Highways Account .. .. .. 150,000 0 0 State Advances Account —Settlers Branch .. 98,529 14 8 State Forests Account .. .. .. 7,990 9 10 Loans Redemption Account — Part II : Conversion Account— Securities issued to cover premiums on conversion allocated to various accounts .. 15 0 0 3,836,590 12 11 DECREASE DURING THE YEAR From Electric Supply Sinking Fund Account .. 800 0 0 From State Coal-mines Account . . .. .. 10,000 0 0 From State Coal-mines Sinking Fund Account .. 8,590 0 0 From Discharged Soldiers Settlement Account Deed of hypothecation (Finance Act, 1931, No. 4, section 7(2)) .. .. .. .. •• 950,000 0 0 From Public Debt Repayment Account .. .. 1,440,215 0 0 From Loans Redemption Account— Nauru and Ocean Islands moneys .. .. 20,560 0 0 Reparation moneys .. .. .. 3,33000 State Advances moneys .. .. .. 373,215 0 0 2,806,710 0 0 Increase for year .. .. .. .. .. .. .. 1,029,880 12 11 Total debt as at 31st March, 1936 (8.-l [Pt. Ill], page 8) .. .. .. .. £285,461,097 19 9*

Interest payable by Railways Department. I have, in the preceding comments on the treatment of exchange, mentioned that the Railways Department has during the year been relieved of exchange costs to the extent of approximately £500,000. On the other hand, it would appear that the Department has been charged with interest in excess of the actual amount paid by the Treasury on the Railways loan capital. Taking the figures as they stood at 31st March, 1936, the following seems to be the position : — The Railways capital is £54,170,548. The rate of interest actually paid by the General Purposes Account on £134,440,909 (which includes the above £54,170,548) amounted to 3-97 per cent., and at this rate the Railways Department should have been charged with £2,150,570 as interest on its capital, whereas it was actually charged under the existing regulations made under section 40 of the Government Railways Act, 1926, the sum of £2,302,224, or an excess of £151,654. In these figures exchange has been omitted. It will be seen, therefore, that as an offset against the exchange of approximately £500,000 paid by the Consolidated Fund on behalf of Railways there has been an excess of £151,654 charged for interest against the Railways. The regulation does not seem to be equitable. Creation and Issue of Adhesive Stamps. The creation and issue of adhesive stamps is authorized by two enactments. Sections 10 and 11 of the Stamp Duties Act, 1923, provide that stamps for revenue or postage purposes shall be created in accordance with regulations made under that Act or under the directions of the Minister of Stamp Duties, while section 13 of the Post and Telegraph Act, 1928, states that " the Postmaster-General may cause to be made and sold postage-stamps . . . In August, 1935, the then Prime Minister advised the Audit Office that the Government had decided to place the responsibility for the creation of stamps with the Post and Telegraph Department instead of with the Stamp Duties Department, as the division of control was considered inadvisable. On the Prime Minister's undertaking that any legislation required to give effect to this decision would be submitted to Parliament in due course, the Audit Office agreed to raise no objection to the arrangement, and since then the Post Office has assumed control. After the final parliamentary session of 1935, advice was received from the Post Office to the effect that, although the Department had taken the usual steps to procure the promised legislation, it had not been possible to introduce the necessary measure owing to pressure of business, and at the date of this report the matter has not been regularized. I may add by way of explanation that there are occasions when, in cases of urgency and to avoid inconvenience to the Government, the Audit Office consents to raise no objections to irregularities such as this on the written promise of the Head of the Government that the matter would be validated at the next session of Parliament. This is the first occasion in my experience where the validation has not been provided in accordance with the promise of the Government.

* —These figures do not include loans under Rural Advances Act, 1926, amounting to £4,213,050, which are not treated by the Treasury as forming part of the public debt.

VI

B. —1 [Pt. ll].

Unemployment Amendment Act, 1932. Many applications have been submitted to this Office by the Lands and Survey Department recently for authority to write off losses incurred in connection with the settlement of unemployed workers under the "Unemployment Amendment Act, 1932, and Audit investigations disclose that some of the " small farms " provided for the settlement of the unemployed have involved the Crown in considerable losses. In the cases which have come under Audit notice it would seem, that in the early stages of the scheme, and prior to the date when the Lands and Survey Department assumed the administration of that scheme, certain properties acquired under the Act were quite unsuitable for the purposes intended ; and that, as a consequence, these properties have been abandoned to the original owners, and the improvements effected thereon by the Crown have been sacrificed or disposed of at a considerably less amount than their cost. Writing off of Losses on Securities taken over by the State Advances Corporation. Pursuant to the provisions of section 36 of the Mortgage Corporation of New Zealand Act, 1934-35, all the mortgages formerly vested in the State Advances Superintendent were transferred to the Mortgage Corporation. As consideration for the mortgages so transferred, the Corporation issued to the Crown interest-bearing stock of an amount of approximately 80 per cent, of the aggregate amount secured by the transferred mortgages, and the balance of 20 per cent, constitutes a contingent liability of the Corporation to the Crown. By section 38 (4) of the Act all ascertained losses suffered by the Corporation in respect of the mortgages so transferred are deductible from the Corporation's contingent liability to the Crown, and that liability is deemed to be reduced accordingly. The Audit Office raised the question as to whether these losses should not be written off by Parliament in the usual way through the Appropriation Act, but the Solicitor-General ruled that in terms of section 38 (4) of the Act the writing-off by the Corporation concludes the matter. The asset of the Crown is thus being reduced at the option of the debtor Corporation, and the Crown has no say in the writing-off of its losses. The position is not altogether satisfactory from the viewpoint of the taxpayer, as it would appear that Parliament has unintentionally weakened its control over the expenditure by altering the customary procedure in regard to the writing-off of debts due to the Crown. Defalcations and other Irregularities in Connection with Public Moneys and Stores. The serious nature of some of the thefts and misappropriations of public moneys and stores that were brought to light during the year clearly indicates how necessary it is that the rules and regulations that have been framed for "the purpose of ensuring a satisfactory internal check should be strictly enforced in all Departments. During the year there were fifteen cases brought under the notice of the Audit Office where Government officials had been found guilty of irregularities involving the theft of public moneys or stores. This number is approximately the same as that of each of the two previous years, but a feature of the irregularities for this year is the large amounts involved in several cases, in two instances running into four figures and in six other instances ranging between £100 and £400. The largest sum stolen in any one instance was £4,550, this being the amount of a theft of Post Office Savings-bank funds committed by an employee of the Savings-bank by means of forging withdrawal slips. These, with passbooks altered to suit each case, were presented in ordinary course for cashing. A portion of the £4,550, amounting to £3,725, was recovered subsequently, and a sentence of three years' imprisonment with hard labour imposed on the offender. Thefts of tin of the approximate value of £1,100 from the Railway Main Store at Woburn, and subsequent sales thereof, were discovered by the Stores Audit Inspector following on inquiries made by him into ledger entries recording inter-store transfers of tin which could not be substantiated by other documents. The employee responsible for the thefts was sentenced to reformative detention for a period not exceeding two years. Action was also taken against the purchaser of this material with the result that he was convicted and sentenced to reformative detention for a period not exceeding one year. Charges of theft involving an amount of £395 were preferred against a Fields Officer of the Lands and Survey Department, Te Kuiti, who during the year was discovered to have been guilty of misappropriations in connection with transactions affecting the Crown. Most of this sum was obtained by the officer by the sale of live-stock, the property of the Crown, and conversion of the sale proceeds to his own use. A sentence of two years' reformative detention was imposed by the Court. A defalcation by another officer in the Lands and Survey Department occurred in the Christchurch District Office, in which case cash amounting to £200 was misappropriated by the assistant cashier by manipulating or withholding the office copies of receipts for moneys received by him over the counter during the absence of the cashier. The officer in this instance was admitted to probation for a period of two years. The Audit Office was also advised during the year that an officer of the Mental Hospitals Department employed at the Sunnyside Mental Hospital's farm had been selling live-stock belonging to the tarm and converting the proceeds from the sales to his own use. Investigation into the peculations of this officer disclosed that they involved an amount of £327, and on a charge of the theft of this amount the officer was sentenced to twelve months' reformative detention. In addition to thefts by departmental officers, numerous thefts of public moneys and stores, principally from the Post and Telegraph Department, were committed during the year by persons not in the employ of the Government,

VII

B.—l [Pt. ll].

In the case of the Unemployment Fund, no fewer than 357 cases were reported where relief workers had during the year obtained moneys in excess of relief rates by making false statements to the Unemployment Board or by non-disclosure of material particulars of their circumstances. This represents an increase of 282 cases in comparison with the preceding year. Since the 31st March a further 528 similar cases have been recorded, making a total of 885 from Ist April, 1935, to date of this report. The defalcations by local authority officials have been referred to in another section of my report under the heading of " Audit of Local Authorities' Accounts." Surcharges. Section 69 of the Public Revenues Act, 1926, requires the Controller and Auditor-General to surcharge any officer who is responsible for loss of public moneys or stores with the amount of such loss. A noticeable feature in connection with the examination of the year's expenditure of Public Account was the number of surcharges which I found it necessary to issue on account of losses of moneys from the Unemployment Fund, which were caused apparently by the negligence of departmental officers. I had occasion to issue twenty-seven surcharges against officers of the Labour Department. The amount involved in these surcharges totalled £324 19s. Bd., three of which, totalling £48 Bs. 4d., have been withdrawn pending completion of action taken for recovery, while two surcharges amounting to £27 Bs. 2d. have been satisfied, and two amounting to £17 Bs. 9d. have been remitted by the Minister of Finance. I fully recognize that the Labour Department has been called upon to deal with very heavy expenditure on new activities, and there may be reasonable excuses for errors in some cases. The Audit Office has, however, no option but to impose a surcharge under the circumstances, but no surcharge can be imposed without carrying with it the right of appeal to the Minister of Finance. Two officers of the Government Life Insurance Department were surcharged with the loss of £42 15s. 6d., which was apparently caused by the negligence of those officers. They have, however, lodged an appeal with the Minister of Finance for relief in accordance with the provisions of section 71 of the Public Revenues Act. In connection with a surcharge amounting to £6 Bs. 2d. issued against an officer of the Post Office following on a wrongful withdrawal from the Post Office Savings-bank, the Minister of Finance allowed the officer's appeal. A surcharge was issued against an officer of the Railways Department who was held responsible for the loss of £25 2s. 9d. cash which had been removed from the office of a railway-station while the officer was temporarily absent. The amount involved was repaid. An officer of the Public Works Department was surcharged with the loss of £1 155., being air freight on goods which were required urgently and which he had omitted to order at the proper time. An officer of the Pensions Department was surcharged with the amount of £34 9s. 4d., being the contents of a cash-bag which was stolen from an office of the Department while the officer was busily engaged on other duties. Action in connection with the surcharge has been postponed by the Minister of Finance pending restitution of the amount by the person who was convicted on a charge of stealing the sum involved. Two officers of the Native Department who were surcharged with the loss of £2 17s. resulting from an overpayment of wages appealed to the Minister of Finance, who waived the surcharges. Departmental Accounts and Balance-sheets. The income and expenditure accounts and balance-sheets of all Departments for the year 1934-35 have been submitted to and examined by the Audit Office. The examination showed that the system of accounting and internal check have been well maintained during the year. These accounts will be found included in parliamentary paper 8.-l [Pt. IV]. A semi-continuous audit of the accounts of the Meat Producers' Board, Dairy Produce Control Board, Fruit-export Control Board, Poultry Board, Broadcasting Board, and Wheat Committee has been maintained. State Balance-sheet and Income and Expenditure Account. The State Balance-sheet has been prepared by the amalgamation of the balance-sheets of all the Government Departments and Special Accounts, excepting the various Insurance, Trust and Superannuation Fund Accounts. As the funds of these latter accounts are the property of the policyholders, clients or contributors, they are not taken into the State Balance-sheet, which therefore represents the assets and liabilities of the State only. In past years the depreciation charged has been credited to Depreciation Reserve, the assets being shown at the original value. During the year ended 31st March, 1935, a change was made in the case of departmental accounts whereby the amount of the depreciation charged to date was taken off the value of the assets, thus accounting for the decrease as compared with the previous year in many of the Asset Accounts and in the Depreciation Reserve. The assets showing increases are those in respect of developmental and expanding services such as roads, railways, telegraphs, and electric-supply schemes. The big reduction in the public debt is the result of the paying-off of the large amount of Treasury bills outstanding at the commencement of the year. Portion of these redemptions was made from the increase resulting from the transfer of sterling funds to the Reserve Bank in exchange for New Zealand currency. Appropriations of profits for sinking funds or the payments made to the Public Debt Repayment Account are not included as expenditure. For the forthcoming year it is hoped to link up completely the State Income and Expenditure Account with the State Balance-sheet, the balance of the Income and Expenditure Account, together with any capital losses or profits, being transferred to the account for the " Surplus of Assets over Libialities,"

VIII

B.—l [Pt. ll].

I have agreed to the discontinuance of the practice of placing footnotes on each account with reference to the fact that the accounts include charges against the Departments for which the Departments possess no Parliamentary appropriation, provided that the Treasury prefaced parliamentary paper 8.-l. [Pt. IV] with an explanatory statement setting out the general methods adopted in compiling these accounts. Stores Audit Section. This branch of Audit was founded in May, 1920, and from that date up to the present day the section has gradually grown and the work has increased until to-day it occupies a very important branch of Audit work. Prior to the above date and, in fact, for some time afterwards, when the system of control by Audit was in process of inauguration hundreds of thousands of pounds of public money were expended in the purchase of Government stores annually, and, apart from the auditing of the payment vouchers and authorities, no complete system of check upon the receipt, custody, or issue of these stores was maintained. The initiation of a new system of control by Audit and the uprooting of old established methods naturally at first occasioned some opposition in certain parts of the Service. I am, however, very pleased to be in a position to report that throughout the various Departments of State the new system has fully justified itself, and that concrete records linking up the ordering, purchasing, receipt, custody, issue, and final consumption or use of stores are now in existence, and on the whole are well maintained. I am also pleased to be able to report that every assistance by Departments is being afforded to Audit Inspectors in the discharge of their duties. The task of auditing Government stores differs materially from that of auditing cash, and experience shows that it is much more difficult to detect and prove misappropriation of stores than of cash. It is difficult at times to draw the line between matters of administration and matters of account, which latter are the subject of Audit examination. It is, however, a well established principle that Audit investigation must not be withheld from matters of pure administration if losses have occurred to the State through lax administration. Modern accounting authorities stress the importance of maintaining thorough stock records combined with the keeping of an up-to-date costing system, and in this respect our State Departments are not lacking. Irregularities in accounting for stores at Mental Hospital Institutions and Railway Workshops have recently been reported by Audit Inspectors. I attribute these irregularities, not to the weakness of the stores systems which have been installed, but to the lack of observance of the details of the systems as laid down by regulations. Owing to the general improvement of store accounting in the various Departments of State and to the increase in~ the Stores Audit staff, I have been able during the year to undertake the inspection of the Railway Department's stores and workshops at Otahuhu, Woburn, and Hillside. I am pleased to be able to say that there has been a considerable improvement in the method of accounting for stores used on the development schemes under the control of the Native Department since the Audit complaints of two years ago were investigated and disposed of. There is still, however, room for improvement in the Rotorua district, but here difficult problems are met which do notpresent themselves to the same extent in other districts. As a result of Audit investigations during 1934-35 it was ascertained that certain stores in the Native Department had been improperly issued to persons other than those connected with development schemes, and although the debits have been established, the cash received in reduction of these outstandings has been negligible and ultimate recovery seems doubtful. During the course of their work Inspectors have reported numerous cases of the irregular use of departmental motor-vehicles by departmental officers. The use of Government cars for private purposes results in a direct loss to the State, and should on no account be permitted. It is, however, very difficult to detect irregularities of this nature. This matter will be brought under the notice of the Public Service Commissioner. Stores Audit inspections have been made throughout the year of offices and institutions of the following Departments, and Audit is of opinion that the stores systems existing in these Departments are satisfactory : — Prisons, Public Works, Health, Printing and Stationery, Naval Defence, Defence, Jiducation, Marine, Mines, State Forest Service, Industries and Commerce, Tourist and Publicity, Agriculture, Legislative, Police, Mental Hospitals, Native, Railway Workshops, and Post and Telegraph Workshops. Audit of Local Authorities' Accounts. The auditing of the accounts of local authorities constitutes a very important branch of the work of the Audit Office. jf The total number of bodies coming within the statutory definition of " local authority tor purpose of audit is no less than 1,983, and the task of auditing the accounts of these bodies statutorily devolves upon the Audit Office. The classes and numbers respectively of " local authorities are as follows :— Borough Councils 124 Rabbit Boards 63 County Councils 125 River Boards 41 Drainage Boards .. ■.. • • 54 Road Boards . . .. .. 16 Educational bodies .. .. .. 67 j Town Boards 64 Electric-power Boards . . .. .. 44 Miscellaneous bodies . . .. 53 Fire Boards . . .. ■ • .. 54 Cemetery Trustees .. . . .. 333 Harbour Boards .. . • .. 45 Domain Boards, Public Hall Boards, &c.. . 847 Hospital Boards .. .. .. 53 |

ii—B. 1 [Pt. ll]

IX

B.—l [Pt. ll].

There appears to have been a considerable growth of public opinion in recent years in favour of reducing the number of local authorities with the object of lessening the cost of local government. The Audit Office is of opinion that there are cases where, by a judicious readjustment of boundaries or amalgamation, the system could be rendered less complex and more economical than at present. A distinct step towards enabling County Councils to administer county finances more simply and more economically was taken in 1931, when legislation was passed empowering a Council to abolish riding accounts and levy uniform general rates over the county as a whole in place of, as in the past, levying the general rates differentially and separately in each riding, and keeping separate accounts of the transactions in respect of each riding. Up to the present date forty-two County Councils, representing one-third of the total number of such bodies, have availed themselves of this power. Notwithstanding that the legislation of recent years affecting the finances of local authorities has created additional work for the Audit inspecting staff the position of the work of auditing these accounts is most satisfactory. During the year visits of inspection to the District Audit Inspectors were made by myself in the North Island and by my Deputy in the South Island. Twenty districts in all were visited with satisfactory results, and the opportunity was taken whilst in the districts to visit the offices of many of the local authorities and discuss Audit matters with them. The services of the Audit Office have been freely availed of during the year to determine the many accountancy and legal problems arising from the legislation governing the administration and finances of local authorities. As stated in my previous report some clearly expressed statutory rule should be laid down denning what constitutes the reasonable additional costs of holding Electric-power Board or Harbour Board elections, when the elections are conducted simultaneously with the elections of Borough or County Councils. The governing statutes provide that the reasonable additional costs incurred by Borough or County Councils in holding simultaneously with their own elections, the elections of members of Electric-power Boards and Harbour Boards, shall be paid by such Boards. During the year the Audit Office has been called upon to determine many matters in dispute regarding these " reasonable additional costs," and it is clear from the submissions made by the local authorities concerned that a considerable diversity of opinion exists amongst them as to what expenses can reasonably be treated as " additional costs." It is obviously unsatisfactory that the position should bo in doubt, and in order to remove the cause of dispute, it is suggested that when opportunity offers the law should be amended to enable regulations to be made prescribing a clear definition of what constitutes the reasonable additional costs of an election for members of Electric-power Boards and Harbour Boards when held simultaneously with the election for members of Borough or County Councils. The Audit Office was also called upon during the year to determine many disputes arising out of the provisions of section 16 of the Municipal Corporations Act, 1933, and to decide what proportions of the cost of preparing and printing the district electors' rolls of Borough Councils were to be borne by certain local authorities. This is also a matter where there appears to be need for an amendment of the law to indicate more precisely which local authorities are liable and the extent of their liabilities under the section. There appears to be a general desire among County Councils that the power to establish depreciation and renewal funds which has been given to Borough Councils and Electric-power Boards should be extended to County Councils to enable them to set aside moneys for the purpose of providing for renewal and replacement of plant and other depreciable assets. The Audit Office is of the opinion that the desire should be given effect to by appropriate legislation. During the year the Audit Office dealt with thirteen cases of misappropriation of funds by localbody officials, particulars of which were in every instance placed in the hands of the police, and the defaulters were all dealt with by Criminal Court action. The largest sum misappropriated by any one official in the thirteen cases mentioned was £236 19s. 3d., and the total aggregate sum of all the misappropriations during the year was £699 7s. 10d. Four members of local authorities automatically forfeited their seats during the year on account of having been concerned or interested in contracts with the local authorities of which they were members. In three cases the amount involved was in excess of the statutory contractual limits, and in the fourth case the member was disqualified for holding a place of profit under or in the gift of the local authority. In one instance proceedings were taken by the Audit Office against a member for recovery of penalties under section 5 of the Local Authorities (Members' Contracts) Act, 1934, and the defendant was fined £2 with costs amounting to £4 16s. 6d. Since the 31st March nine further cases of disqualification have been ascertained by Audit. In connection with the disqualification of members of local bodies, I would like to make the position of Audit perfectly clear. The law regarding disqualification is necessarily very strict, and no discretionary powers are given to the Audit Office in cases where breaches of the law have been committed. I am satisfied that in some of the cases of disqualification members have acted without full knowledge of the provisions of the Act and have not been actuated by a desire to act fraudulently. As a breach of the law automatically results in disqualification, it is obvious that the Audit Office is unable to remove or modify the disqualification when once it has been incurred. The Audit Office was, during the year, called upon to deal with numerous breaches of the law relating to the accounts of local authorities, as detailed below (Schedule " A "). ■ In each case, where the Audit Office was required to take action, an adjustment of accounts or a recovery of the moneys was obtained, excepting where a satisfactory explanation was made or where in view of the special circumstances of the case an adjustment or recovery was waived conditionally on legislation being obtained to validate the irregularities. A list of special cases where the conditional waiver was granted is set out below (Schedule " B ").

X

B.—l [Pt. 11]

Schedule 4. Accounts not prepared in form required by statute .. .. .. 1 Contracts of insurance with mutual insurance companies .. .. .. .. 4 Consolidated rates not dealt with in accordance with law .. .. .. .. 4 Depreciation in trading accounts, absence or inadequacy of charge for .. ..13 Depreciation Fund Commissioners : Moneys handed over without lawful authority .. 2 Disqualification of local-body members on account of breaches of law .. ~ 4 Expenditure without legal authority .. .. .. .. .. .. 14 Expenditure made by education authorities out of endowment income without approval of Minister . . .. .. . . . ■ •. • ■ • ■ .. 7 Expenditure made by education authorities on break-up expenses, &c., without approval of Minister . . . . .. . ■ • • • • • • .. 3 Failure to provide for expenditure for year out of revenue . . . . .. 16 Failure to claim subsidy under section 28, Finance Act (No. 3), 1934 .. .. .. 2 Failure to make claims within prescribed time for refunds of tax under Motor-spirits Taxation Act, 1927 . . .. .. .. • • • • .. 5 Fidelity securities for staff (absence of) .. .. .. • • .. 4 Finance Act, 1934, section 20, moneys not dealt with in accordance with .. .. 6 Finance Act, 1931 (No. 2), section 45 (2), and Finance Act, 1932, section 39 (3) : Approval of Minister not obtained for disposal of balance of subsidy received .. 2 Harbours Act, 1923, section 68 : Credit given without security for period in excess of that provided .. .. .. • • •• • • • • .. 8 Heavy traffic license fees not collected in respect of farmers' motor-lorries .. .. 4 Interest on temporary loans paid in excess of unauthorized rate .. .. .. 2 Investments contrary to law . . . . .. .. .. .. 11 Local Authorities Interest Reduction and Loans Conversion Act, 1932-33 : Non-com pliance with terms of conversion order .. .. .. .. .. 2 Local Bodies' Loans Act, 1926 (offences under) — (a) Loans raised in excess of or without legal authority . . .. . . 3 (b) Loan-moneys illegally expended .. .. .. .. .. .. 5 (c) Loan-moneys not placed in separate bank account .. .. .. .. 7 (d) Sinking funds not established and instalments in arrear .. .. 11 (e) Brokerage paid in excess of authorized rate .. .. .. .. 2 (/) Interest paid in excess of authorized rate .. . . . . .. .. 1 (g) Miscellaneous .. .. . • • • • • • • • ■ .. 9 Main Highways Board advances not placed in separate bank account .. .. 2 Moneys not banked as required by law . . .. .. .. .. .. 23 Overdrafts without or in excess of statutory authority .. .. .. .. 29 Overdrafts without consent of Minister .. .. .. .. .. .. 1 Purchase on terms or by instalments and payment of interest thereon .. .. 9 Rates, dues, fees, &c, not levied or collected according to law .. .. .. 23 Refunds, rebates, or remissions contrary to law .. .. .. .. .. 5 Reserves for depreciation, &c, not invested .. .. .. .. .. 9 Separate accounts established without lawful authority .. .. .. .. 12 Transactions incorrectly included in accounts .. .. .. .. .. 12 Transactions not included in accounts .. .. .. . . • • .. 5 Travelling expenses and allowances in excess of or without statutory authority .. 2 Trust-moneys wrongly applied .. .. .. .. .. ■. .. 6 " Unauthorized expenditure "in excess of legal limits .. .. .. .. 2 Unclaimed Moneys Act, 1908, not complied with .. .. .. .. .. 2 Unlawful sinking and other funds . . . ■ ■ • • • • • .. 2 Unlawful transfers between accounts and charging of amounts to wrong accounts .. 9 Miscellaneous .. . . ■ • • • • • • ■ • ■ • ■ .. 16 Domain Boards, Scenic Boards, miscellaneous Boards under Part I of the Public Reserves, Domains, and National Parks Act, 1928, &c. — (a) Borrowing without authority of law .. .. ■.. .. .. 6 (b) Breaches of trustee law . . .. .. . ■ • • • • .. 9 (c) Failure to bank moneys as required by law . . .. .. .. 52 (d) Payments without statutory authority . . . . .. .. . . 23 (e) Reductions of rental without Ministerial approval .. .. .. .. 5 (/) Miscellaneous . . .. . • • • • ■ • • • • .. 2 Cemetery Trustees — (a) Failure to bank as required by law .. .. .. •. .. 25 (b) Failure to keep a Register of Burials as required by law .. .. .. 2 (c) Payments contrary to trustee law .. .. .. .. . . 1 (d) Transactions not included in accounts .. .. . ■ • • .. 2 i (e) Miscellaneous .. .. • • • • • • • • • • .. 1

XI

B.—l. [Pt ll].

Attention has been drawn during the year to the following matters which relate to the accounts of local authorities but which are not breaches of law :— Unsatisfactory systems of accounts — (a) Financial .. .. .. .. .. .. .. ..12 (b) Stores .. .. .. .. .. .. .. ..12 Excessive sundry debtors, laxity in collecting rates, &c. .. .. .. 24 Profit and Loss Account: Balance incorrectly stated .. .. .. .. 3 Receipts and other items not verified owing to inadequacy or non-production of supporting evidence .. .. .. .. .. .. .. 23 Payments unsupported by receipts and/or vouchers . . .. .. .. 18 Inability to certify wholly to accounts owing to destruction of records by fire, &c. .. 6 Failure to keep an essential book of record .. .. .. .. .. 2 Miscellaneous .. .. . . .. .. .. .. .. .. 6 Cheques signed in blank form .. .. .. .. .. .. .. 5 Liabilities not included in accounts .. . . .. .. .. 5 Payments not certified or passed for payment by local authority .. .. .. 3 Schedule B. — Breaches of Law passed subject to Validation of Irregularities. Auckland Harbour Board: Expenditure incurred in connection with reception of Australian Squadron. Buller County Council: Borrowing by way of overdraft in excess of statutory limit and entering into an invalid agreement with the bank in respect of that borrowing. Christchurch City Council: Free installation of electric cookers and fittings in private premises and granting of concessions to consumers purchasing electric ranges from private firms trading in electrical supplies. Christchurch City Council—Sinking Fund Commissioners : Payment of remuneration to Sinking Fund Commissioners. Christchurch Domains Board : Expenditure of moneys in sending exhibits to Dunedin National Show and travelling-expenses of Board's Curator at a conference held in conjunction with that show. Hastings Borough Council: Handing over Depreciation Fund Commissioners' moneys to Hawke's Bay Electric-power Board on sale of electricity undertaking to Board. Hokianga Harbour Board : Purchase of wharf by instalments extending over period of years. Lyttelton and Heathcote Domain Board : Entering into agreement to lease a Railway Reserve. Statement of Royalties payable to the Crown and unpaid at the 31st March, 1936. Section 91 (2) of the Public Revenues Act, 1926, reads as follows : — " The Controller and Auditor-General shall include in the report to be prepared by him pursuant to subsection two of section eighty-nine hereof a statement as to all royalties payable to the Crown and for the time being unpaid, setting forth in respect of such royalties : — " (a) The name of the person by whom the same are payable ; " (b) The amount payable by each such person ; and (c) The steps (if any) that have been taken to recover the said royalties, and, if no such steps have been taken, the reasons for allowing the said royalties to remain outstanding." Following the course previously adopted, the names of those in arrear are not published, although so required by the Act, but in the figures hereunder are included all amounts which were shown on the departments' books as owing and unpaid on the 31st March last. No attempt has been made to distinguish between the persons who have reasonable grounds for non-payment and those who have not :— Department. Amount unpaid. Forestry— £ s. d. £ s. d. Auckland Region . . . . .. .. .. 141 510 Nelson Region .. .. .. .. .. 3,118 7 7 Rotorua Region .. . . .. .. .. 158 0 0 Wellington Region . . .. .. .. .. 384 10 7 Westland Region . . .. .. . . .. 710 13 8 ■ 4,512 17 8 Lands and Survey— North Auckland District .. .. .. .. 992 14 10 Auckland District .. .. .. .. .. 1114 11 Gisborne District .. .. .. .. .. 281 17 1 Hawke's Bay District .. .. .. .. 115 14 10 Wellington District .. .. .. .. .. 1,200 13 9 Nelson District .. .. .. . . .. 304 1 2 Canterbury District .. .. .. .. .. 845 Westland District .. .. .. .. .'. 1,58114 6 Southland District .. .. . . . . .. 139 11 3 4,735 16 9 Marine .. .. .. .. .. .. .. 582 6 9 Mines .. .. .. .. .. .. .. .. 7,402 13 1 Native .. .. .. .. .. .. .. 1,994 18 7 Public Works .. .. .. .. .. .. .. 790 State Coal-mines .. .. .. .. .. .. 1,264 1 0 £20,500 2 10

XII

B.—l [PT. II

STATEMENT OF IRREGULARITIES IN CONNECTION WITH PUBLIC MONEYS AND STORES. Nature of Irregularity. Action takeD> and BeBnJt - Agriculture Department. IRREGULARITY BY DEPARTMENTAL OFFICER. £ S. d. Lobs of postal-note .. .. .. I 010 0 Departmental inquiry unsuccessful. Customs Department. IRREGULARITY BY DEPARTMENTAL OFFICER. Misappropriation of departmental moneys .. | 413 8 ) Offender resigned the Service. Defence Department. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Theft of ammunition .. .. .. I 13 22 Police investigation unsuccessful. Theft of rifles, slings, and ground-sheets .. j Not stated : Police notified. Theft of rifles . . . . .. •• [ Not stated j Recovery made. Theft of rifles, ammunition, belts, &c. .. I Not stated | Police notified. . Health Department. IRREGULARITY BY PERSON NOT A DEPARTMENTAL OFFICER. Theft of public moneys .. .. .. ! 217 6 i Police investigation unsuccessful. Justice Department. IRREGULARITY BY DEPARTMENTAL OFFICER. Withholding of departmental moneys .. I 107 2 0 Offender resigned the Service. Restitution made. Lands and Survey Department. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Misappropriation of departmental moneys .. 200 11 II Offender admitted to probation for two years. Recovery of £51 14s. 9d. made. Misappropriation of departmental moneys .. 395 2 9 Offender sentenced to two years' reformative dei tention. Mental Hospitals Department. IRREGULARITY BY DEPARTMENTAL OFFICER. Theft of departmental moneys and stores .. 327 2 3 Offender sentenced to reformative detention for a period not exceeding one year. Native Department. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Theft of cheque .. • • 14 7 6 [ Offender committed to the Supreme Court for ! sentence. Forgery of voucher .. .. .. 4 13 9 j Police inquiries not complete. Pensions Department. IRREGULARITY BY PERSON NOT A DEPARTMENTAL OFFICER. Theft of cash bag .. .. .. •• ! 34 9 4 | Offender convicted and ordered to make restitution. Post and Telegraph Department. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Fraudulent withdrawals from Post Office Savings- 4,550 0 0 Offender sentenced to three years' hard labour, bank Recovery of £3,725 9s. 4d. made. Misappropriation of departmental moneys .. 106 6 3 Offender admitted to two years' probation. Restitution made. Theft of departmental moneys .. .. 270 0 0 Offender admitted to probation for a period of two years. Recovery of £185 made. IRBEGULABITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Thefts from public call offices and stamp-vending 19 411 Police investigations resulted in six offenders being machines convicted, while four others have been arrested. Fraudulent withdrawal from Post Office Savings- 815 0 Offender admitted to probation for two years and book ordered to make restitution. Theft of money by burglars .. .. .. 66 15 11 Police inquiries unsuccessful. Theft of mail bag and contents .. .. Not stated Offenders (three) sentenced to varying terms of imprisonment. Fraudulent withdrawal from Post Office Savings- 50 0 0 Offender sentenced to reformative detention for bank twelve months. Restitution made. Fraudulent negotiation of money-order .. 3 4 0 Offender convicted and fined £4. No loss to Department. Theft of mail by burglars . . .. .. 12 10 0 Police investigation unsuccessful. No loss to Department. Theft of money by burglar .. .. .. 5 8 7 Offender sentenced to two years' reformative detention. No loss to Department. Fraudulent use of window envelopes .. Not stated Offender convicted and fined £5 and costs. No loss to Department. Fraudulent withdrawal from Post Office Savings- 27 10 0 Police investigating. No loss to Department, bank

XIII

B.—l [PT. ll].

STATEMENT OF IRREGULARITIES IN CONNECTION WITH PUBLIC MONEYS AND STORES— continued.

XIV

Nature of Irregularity. Action taken, and Besult. Post and Telegraph Department—continued. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS—Continued. £ a. d. Theft of money and stamps by burglars .. 24 10 9 Police investigations unsuccessful. Theft of postal-note by burglar .. .. 0 2 0 Offender sentenced to two years' Borstal detention. Fraudulent withdrawal from Post Office Savings- 10 0 0 Suspect acquitted. bank Fraudulent withdrawal from Post Office Savings- 50 0 0 Offenders (two) sentenced to twelve mouths'probation bank and to two years' hard labour respectively. Theft of postal-notes and stamps by burglars . . 62 4 4 Police inquiries unsuccessful. Loss of mail-bag . . .. .. . . 0 18 6 Police inquiries unsuccessful. Theft of money by burglars . . .. 3 17 7 Police inquiries unsuccessful. Loss of Post Office Savings-bank deposit . . 10 0 0 Inquiries unsuccessful. Fraudulent withdrawal from Post Office Savings- 14!) Offender convicted, admitted to probation for two bank years, and ordered to pay costs and make restitution. Theft of mail by burglars .. .. .. 0 12 4 Police inquiries unsuccessful. Theft of mail by burglars . . .. .. 3 2 6 Offenders (two) convicted and sentenced to two years' Borstal detention and two years' probation respectively, and ordered to make restitution. Theft of postal packet .. .. .. 14 9 11 Offender placed on probation for three years. Fraudulent withdrawal from Post Office Savings- 20 0 0 Police inquiries unsuccessful. bank Fraudulent negotiation of money-order telegram 15 0 0 Police inquiries unsuccessful. Loss of mail-bag .. .. .. . . 110 Police prosecuting inquiries. Fraudulent withdrawal from Post Office Savings- 10 0 0 Offender sentenced to two years' Borstal detention. bank Recovery of £3 lis. lOd. made. Theft of money by burglars.. .. .. 4 6 7 Police inquiries unsuccessful. Public Service Superannuation Fund. IRREGULARITY BY PERSON NOT A DEPARTMENTAL OFFICER. Widow's annuity obtained by false pretences .. 119 1 8 | Offender convicted and placed on probation for three years, and ordered to make restitution. Railways Department. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Misappropriation of departmental money .. 0 16 Officer dismissed. Restitution made. Misappropriation of departmental money .. 7 0 3 Offender convicted and discharged. Dismissed the Service. No loss to Department. Theft of departmental stores .. .. 1,113 8 10 Offender sentenced to reformative detention for a period not exceeding two years, and ordered to return part proceeds of stolen property. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Theft of money by burglars .. .. 18 5 9 Police inquiries unsuccessful. Loss to Department, £3 8s. 7d. Theft of money by burglars .. .. 0 111 Police inquiries unsuccessful. Loss to Department, Is. lid. Theft of departmental money .. .. 25 2 9 Police inquiries unsuccessful. Officer responsible surcharged and loss made good by him. Theft of stores by burglars .. .. .. 1 5 10 Police inquiries unsuccessful. Theft of money by burglars. . .. .. 8 2 1 Police inquiries unsuccessful. Theft of stores by burglars .. .. .. 2 10 0 Police inquiries unsuccessful. Tourist Department. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Misappropriation of departmental moneys .. 24 11 9 Offender admitted to probation for a period of two years. Restitution made. Misappropriation of departmental moneys .. 25 0 9 Offender convicted and ordered to come up for sentence if called upon within two years. Restitution to be made. Misappropriation of departmental moneys .. 20 10 2 Offender fined £25, admitted to two years' probation, and ordered to make restitution. Unemployment Fund. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Misappropriation of departmental moneys .. 12 9 4 Offender convicted and admitted to probation for a period of eighteen months and ordered to make restitution. Misappropriation of departmental moneys .. 19 17 6 Offender convicted and admitted to probation for a period of two j'ears and ordered to make restitution. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Three hundred and fifty-seven cases in which relief 3,368 8 7 Recovery being made. Offenders prosecuted in workers obtained moneys in excess of relief fifty-eight cases, nine being convicted and ordered rates by making false statements to the Un- to refund amounts totalling £205 7s.; forty-nine employment Board or by failing to disclose convicted and fined amounts totalling £224 6s. material particulars of their circumstances and costs £27 13s. Forgery of cheque endorsement .. .. 18 9 Police inquiries unsuccessful. Theft of stores by relief worker .. .. Not stated Offender convicted and fined £2 5s.

B.—l [PT. ll]

SCHEDULE OF IMPERFECT VOUCHERS PASSED BY THE AUDIT OFFICE, UNDER AUTHORITY OF SECTIONS 73 AND 75, PUBLIC REVENUES ACT, 1926.

XV

Department and Particulars. Reason. Amount, Total Amount. Agriculture. £ s. d. £ s. d. Wages .. .. .. .. .. Receipts unobtainable .. .. 10 1 0 „ , 10 1 0 Customs. Travelling-expenses : "Officers travelling in United Receipts unobtainable .. .. 241 18 9 States of America and Canada 241 18 9 Defence. Refund of excess exchange to contractors .. Receipts unobtainable .. .. 293 5 1 Travelling-expenses in England .. .. Receipts unobtainable .. .. 1 13 9 Travelling-expenses in Singapore .. .. Receipts unobtainable .. .. 2 114 T , J 297 10 2 Education. Transfer expenses .. .. .. . . Receipts not obtained .. .. 2 9 0 Travelling-expenses .. .. .. .. j Receipts unobtainable .. .. 0 6 6 XI 2 15 6 Health. Transfer expenses .. .. . . .. Receipt lost . . .. .. 15 0 15 0 Industries and Commerce, Tourist, and Publicity. Postages, &c., in Australia .. .. .. Receipts unobtainable .. .. 4 0 0 Advertising .. .. .. ., .. Receipts unobtainable .. .. 3 0 0 , . 7 0 0 Internal Affairs. Telegrams and bureau charges .. .. Receipts not obtained .. .. 110 4 Expenses incurred on voyage to London . . Receipts unobtainable .. .. 50 0 0 Gratuities : Royal tour .. .. .. Receipts unobtainable .. .. 68 0 0 T .. . „ . 119 10 4 Justice and Prisons. Travelling-expenses .. .. .. .. Receipts not obtained .. .. 0 15 0 ; Refund Court fees .. .. .. .. Receipts unobtainable .. .. 115 8 Luggage checks, &c. .. .. .. .. Receipts not obtained .. .. 3 14 0 t j . - 15 14 8 Lands and Survey. Travelling-expenses .. .. .. .. Receipts not obtained .. .. 1 11 0 1 11 0 Native. Travelling-expenses .. .. . . .. Receipts not obtained .. .. 6 2 5 Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 13 0 10 Balance due on contract .. .. .. Receipt unobtainable .. .. 28 0 0 „ . 47 3 3 Pensions. Refund cost of medicine .. .. .. Receipt lost .. .. .. 16 0 0 _ , . _ . . 16 0 0 Post and Telegraph. Publications .. .. .. .. Receipts unobtainable .. ,. 6 14 9 Key blanks .. .. .. .. .. Receipts unobtainable .. .. 2 15 5 Prime Minister's Department. Expenses in connection with Jubilee celebrations.. Receipts unobtainable .. 49 4 11 D mi nr , 49 4 11 Public Works. Transfer expenses .. .. .. .. Receipts lost .. .. .. 7 10 6 Scientific and Industrial Research. 7, 0 6 Cost of cables .. .. .. • .. Receipts not obtained .. .. 3 7 4 3 7 4 Transport. Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 4 10 0 4 10 0 Treasury. Travelling-expenses .. .. .. .. Receipts not obtained .. .. 34 4 0 Expenses in connection with silver coinage .. Receipts lost .. .. .. 12 17 1 Unemployment Board. 47 1 1 Subsidies under building scheme .. .. Receipts lost .. .. .. 87 9 9 Grocery rations .. .. .. .. Receipts lost .. .. .! 0 12 6 88 2 3 £969 15 11

B.—l [Pt. ll].

Section 3 (3), Public Revenues Act, 1926. Appended is a statement of the items representing moneys and stores which require the authority of Parliament for their final writing-off and discharge from the Public Account. Staff. Increased work and responsibility is thrown on the Audit Office year by year by new legislation, which necessitates an increased number of trained auditors to comply with requirements. It has been found very difficult to provide an efficient staff to keep pace with the work, and at present there is a shortage of trained officers. Officers with Audit experience are frequently offered, by local bodies and Government Departments, positions involving promotion and increased salaries, and the Audit Office then finds it necessary to obtain, through the Commissioner, the transfer of officers with some experience from other Departments. It is with much satisfaction that I have to record my appreciation of the high standard of efficiency achieved by the staff in carrying out the work entailed in examining the revenue and expenditure of Government accounts and accounts of local bodies. lam indebted to the various Government Departments and local authorities for their co-operation and for the facilities provided, by which Inspectors and Examiners were able to carry out their duties smoothly and expeditiously. My special thanks are due to the Crown Law Office, to which many involved legal questions were referred for decision during the year, and also to the officers of the Police Department for their ready and valuable assistance in all cases which called for Court action. •* G. F. C. Campbell, Controller and Auditor-General. Audit Office, Wellington, 13th August, 1936.

XVI

B.—l [PT. ll].

APPENDIX.

STATEMENT OF SUMS IRRECOVERABLE BY THE CROWN, AND VALUE OF STORES, ETC., IN RESPECT OF WHICH AUDIT CONCURRENCE HAS BEEN GIVEN FOR THE WRITING-OFF AND DISCHARGE FROM THE PUBLIC ACCOUNT SINCE LAST REPORT.

iii—B. 1 [Pt. ll].

XVII

Department and Particulars. j Reason for writing off. Value of Stores. | Cash. Agriculture. £ s. d. £ s. d. Value of stores .. .. .. .. Loss on realization, deficient, broken, 94 17 7 obsolete, and destroyed by fire Value of stores .. .. .. .. Stolen .. .. .. .. 7 7 1. Value of live-stock .. .. . • Died and destroyed .. .. .. 361. 3 9 Value of publications .. .. .. issued . . .. .. 2 9 0 Advances for stock fodder .. . . Debtors unfinancial .. .. .. .. 65 9 8 Cost of clearing ragwort .. .. .. Company insolvent .. .. .. .. 5 0 0 Laboratory testing fees .. .. .. Debtor unfinancial .. .. .. .. 2 2 0 Sale of live-stock and implements .. .. Debtor unfinancial .. .. .. .. 37 7 6 Slaughtering and inspection fees .. .. Debtors unfinancial .. .. .. .. 2 0 6 Students' fees .. .. .. .. Debtors unfinancial .. .. .. .. 38 IS 6 Audit. Audit fee .. .. .. .. Debtors unfinancial .. .. .. .. 261 2 0 Customs. Replacement of goods lost in transit .. Nugatory expenditure .. .. .. 0 12 6 Defence. Value of stores .. .. .. .. Deficient, broken, and destroyed by fire 1,462 7 1 Value of stores .. .. . . .. Stolen .. .. .. .. 65 18 7 Value of stores .. .. .. .. Gratuitously issued .. .. .. 30 18 7 Value of stores .. .. .. .. Loss on realization .. .. .. 56,004 10 4 Value of aeroplanes .. .. .. Crashed .. .. .. .. 3,274 9 10 Value of live-stock .. .. .. Died and destroyed .. . . .. 121 14 2 Cheque fraudulently cashed . . .. Offender untraceable .. .. .. 10 0 0 Clothing and equipment .. .. .. Debtors unfinancial .. .. .. .. 3 6 3 Badges and shields .. . . .. Claim abandoned owing to special cireum- .. 44 14 4 stances Hire of hall .. .. .. .. Debtors unfinancial .. .. .. .. 6 6 0 Education. Value of stores .. .. .. .. Loss on realization, deficient, broken, and 122 17 1 lost Value of stores .. .. .. .. Stolen .. .. .. .. 046 Value of live-stock .. .. .. Died and destroyed .. .. .. 52 7 5 Maintenance fees .. .. .. Debtors unfinancial, untraceable, or .. 6,006 5 2 deceased Publications supplied .. .. .. Debtors unfinancial .. .. .. .. 17 2 Rent .. .. .. .. .. Debtors unfinancial .. .. .. .. 87 2 4 External Affairs. Value of stores .. .. .. .. Deficient .. .. .. .. 9 17 11 Value of stores .. .. .. .. Stolen .. . . .. .. 1 17 1 Value of buildings .. .. .. Loss on realization .. .. .. 551 7 3 Sale of land .. . . .. .. Original charge excessive .. .. .. ' 50 0 0 Rent . . .. .. .. .. Debtors unfinancial or deceased .. .. 74 1 6 Replacement of cutlery lost .. .. Nugatory expenditure .. .. .. 0 15 0 Health. Value of stores .. .. .. .. Deficient, broken, unserviceable, and lost 471 1.9 4 Value of stores .. . . .. .. Gratuitously issued to Sunshine Associa- 249 1 8 tions Value of stores .. .. .. .. Stolen .. .. .. .. 129 Value of live-stock .. .. . . Died and destroyed .. .. .. 75 8 2 Cash stolen .. .. .. .. Offender untraceable .. .. .. 2 17 6 Maintenance and treatment .. .. Debtors in poor circumstances, untrace- .. 5,996 7 1 able, or deceased Repairs to departmental cars damaged in Nugatory expenditure .. .. .. 36 11 1 accidents Immigration. Passage-moneys.. .. .. .. Debtors untraceable, unfinancial, or .. 177 16 3 deceased

B.—l [Pt. ll].

STATEMENT OF SUMS IRRECOVERABLE BY THE CROWN, AND VALUE OF STORES, ETC.— continued.

XVIII

Department and Particulars. Reason for writing off. V T alue of Scores. Cash. Industries and Commerce, Tourist, and Publicity. £ s. d. £ s. d. Value of stores .. .. .. .. Deficient, broken, and lost .. .. 354 3 9 Value of stores .. .. .. .. Issued to rescue parties .. .. 2 9 4 Value of stores .. .. .. .. Stolen . . .. .. .. 48 5 11 Value of equipment .. .. .. Loss on realization .. .. .. 1,558 3 5 Value of live-stock .. .. .. Died and destroyed .. .. .. 13177 Advertising .. .. .. .. Debtors unfinancial .. .. .. .. 3 16 0 Replacement of stolen clothing .. .. Offender untraceable .. .. .. 2 0 0 Electricity and water-supply .. .. Debtors unfinancial or untraceable .. . . 37 0 0 Sanatorium and X-ray fees .. .. Debtors unfinancial or untraceable . . .. 134 2 3 Gratuitous accommodation .. .. Searchers engaged on rescue operations .. 12 9 6 Internal Affairs. Value of stores .. .. .. .. Loss on realization, deficient, and lost .. 50 9 6 Value of buildings .. ... .. Loss on realization . . .. .. 6,161 6 1 Advances by High Commissioner .. .. Debtors unfinancial or untraceable . . .. 239 0 2 Justice and Prisons. Value of stores .. . . .. . . Deficient, broken, and lost . . .. 138 7 6 Value of stores .. .. . . .. Stolen . . .. .. .. 2 113 Value of buildings .. .. .. Loss on realization .. .. . . 897 1 5 Value of live-stock .. .. .. Died and destroyed .. .. .. 1,002 18 10 Court costs .. .. .. . . Debtors unfinancial or deceased; com- .. 20 11 0 pany insolvent Quarry metal and rent .. .. .. Debtors unfinancial or untraceable . . .. 8 17 9 Labour. Value of stores .. .. .. .. Deficient and lost .. .. .. 581 17 11 Value of stores .. .. .. .. Stolen .. .. .. .. 40 4 8 Value of live-stock .. . . .. Died . . .. .. .. 1 15 0 Court costs .. .. .. .. Debtors in poor circumstances .. .. 37 8 0 Excess subsidies, wages, and maintenance .. Debtors unfinancial, untraceable, or de- .. 959 0 2 ceased ; offenders dealt with by Court; reduced owing to special circumstances Amount owing for sales of equipment .. Debtor unfinancial . . .. .. .. 1 17 0 Discounts lost through late payment . . Nugatory expenditure .. .. .. 4 4 2 Fares advanced .. .. .. Debtors unfinancial or untraceable .. .. 190 7 0 Penalties for breach of award .. .. Debtors unfinancial, untraceable, or de- .. 135 4 3 ceased Land and Income Tax. Income-tax .. .. .. .. Debtors unfinancial or untraceable .. .. 1,678 13 0 Lands and Survey. Value of stores .. .. .. .. Deficient, lost, or unserviceable .. 845 7 6 Value of stores .. .. .. .. Stolen .. .. .. .. 2112 Value of lithographs .. .. .. Obsolete . . .. .. .. 2,096 17 9 Value of buildings .. .. .. Loss on realization .. . . .. 106 13 4 Value of live-stock .. .. Died and destroyed . . .. .. 748 15 0 Advances under Discharged Soldiers Settle- Loss on realization of securities .. 92,160 4 5 ment Act Advances under the Deteriorated Lands Act Loss on realization .. .. .. .. 176 11 10 Advances under the Lands for Settlement Act Loss on realization . . . . .. . . 303 18 9 Advances under Small Farms Plan .. Debtors unfinancial or untraceable ; loss .. 5,743 19 10 on realization Interest on survey liens .. .. .. Debtors unfinancial; amounts reduced .. 373 3 11 owing to special circumstances Interest on deferred payment licenses .. Debtors unfinancial or untraceable .. .. 1,738 18 2 Kauri-gum, timber, and shingle royalties . . Debtors unfinancial .. .. .. . . 1,328 9 5 Land purchase-moneys paid twice.. .. Nugatory expenditure .. .. .. 476 2 10 Legal costs, lithographs, and excess wages .. Debtors unfinancial .. .. .. .. 1397 Rents .. .. .. .. .. Debtors unfinancial, bankrupt, untrace- .. 18,974 14 3 able, or deceased Legislative. Value of stores .. .. .. .. Deficient, broken, and lost . . .. 306 17 1 Marine. Value of stores .. .. .. .. Deficient and lost .. . . .. 10 5 5 Value of buildings .. .. .. Loss on realization .. .. .. 63 4 8 Coal lease rent .. .. .. .. Debtors unfinancial . . .. .. .. 62 14 0 Machinery and boiler inspection fees .. Debtors unfinancial, untraceable, or de- .. 92 8 0 ceased Mental Hospitals. Value of stores .. .. .. .. Deficient, broken, and lost .. .. 2,079 17 1 Value of stores .. .. .. .. Stolen .. .. .. .. 11 13 6 Value of live-stock .. .. .. Died and destroyed .. .. .. 633 7 0 Value of goods supplied .. .. .. Debtors unfinancial or deceased; claim .. 29 7 4 abandoned owing to special circumstances Grazing charges .. .. .. Debtor unfinancial .. .. .. .. 5170 Cash stolen .. .. .. .. Offender dealt with at Supreme Court .. .. 4 4 0 Repairs to motor-van damaged in accident .. Nugatory expenditure .. .. .. 11 5 6

B.—l [PT. ll].

STATEMENT OF SUMS IRRECOVERABLE BY THE CROWN, AND VALUE OF STORES, ETC.—continued.

XIX

Department and Particulars. Reason (or writing off. Value of Stores. Oaab. Mines. £ a. d. £ s. d. Value of stores .. •. ■ • • • Deficient, unserviceable, and loss on 35 19 10 realization Value of coal shortages .. •. • • Due to handling, stone, and evaporation 628 19 6 Value of coal .. .. ■ • • • Loss on realization due to mutilation of 38 IS 8 telegram in transit Cash stolen .. .. •• •• Offender untraceable .. •• SO 0 3 Coal supplied . . .. ■ • • • Debtor unfinancial .. ■ ■ • • • • e ? « Court costs and fees .. • - •• Debtor unfinancial .. •• •• •• a ° R en t .. .. .. .. .. Debtors unfinancial .. .. • • ■ • ' J (J Native. Value of stores . . .. • • • • Deficient, broken, and lost .. .. 1,045 14 2 Value of stores .. .. •• ■■ Stolen .. .. •• . ® Value of live-stock .. .. •• Died and destroyed .. .. .. 4,00b Id 1 .. Contract-money overpaid . . .. Debtor unfinancial .. .. • • • • o 10 0 Loan on mortgage .. .. • • Loss on realization . . . ■ • • • • 245 Repairs to departmental car damaged in Nugatory expenditure .. • ■ • • d 0 0 accident Naval Defence. Value of stores . . .. • • • • Deficient, broken, and lost .. . • 249 7 4 Value of stores . . .. • • • • Stolen .. . . • • • • 0 8 7 Value of clothing and provisions .. . . Issued at less than cost .. .. ooo J 9 Value of torpedo .. ■■ Lost during manoeuvres .. .. 2,155 5 6 .. Compensation for tool lost .. .. Nugatory expenditure .. .. •• 0 12 0 Repairs to French warship .. ■ • Nugatory expenditure .. .. ■ • 15 15 0 Stores sold . . .. ■ • • • Debtor unfinancial .. .. •. • • lb 15 d Wages overpaid .. ■ ■ • • Debtor untraceable .. .. • • • ■ 0 12 2 Pensions. Value of stores .. .. • ■ • • Unserviceable .. .. • • 10 0 Police. Value of stores .. .. •• •• Loss on realization, broken, and lost .. 123 3 11 Post and Telegraph,. Value of stores .. .. • • • • Deficient, broken, and lost .. .. 6b8 16 2 Value of stores .. .. Stolen .. .. .. 143 5 9 Value of telephones .. •• Destroyed by fire .. .. . • 720 15 5 .. Advertising .. .. • • • • Debtors unfinancial .. .. • • • • 58 1J 5 Interest on bonds .. • • • • Delay in presentation for payment .. .. 15 0 0 Investments .. ., • ■ • • Loss on realization .. .. . . • • '-no Postage-stamps .. • • • • Stolen by fraudulent manipulation of .. o 0 z stamp-vending machines Toll fees .. • • • • • • Debtors unfinancial, untraceable, or de- .. 246 12 8 ceased ; stolen from telephone boxes Repairs to damaged telegraph poles .. Debtors unfinancial .. .. ■■ •• 591 Printing and Stationery. Value of stores .. .. .. • • Deficient, broken, and lost .. .. 124 10 7 .. Publications .. .. •• •• Debtors unfinancial .. .. .. •• 1 11 10 Public Service Commissioner. Value of furniture .. ■ ■ • • Broken .. .. . • • • 3 12 0 Public Service Superannuation. Investments .. .. .. •• Loss on realization .. .. .. •• 1,180 b b Public Trust. Value of stores .. .. •• •• Deficient or loss on realization .. 77 10 7 .. Investments .. .. •• •• Loss on realization .. .. .. •• 13,85b 1 8 Public Works. Value of stores .. .. • • Deficient, broken, lost, and unserviceable 3,991 7 8 Value of stores .. .. • • • • Loss on realization .. .. .. 4,060 18 4 Value of stores .. .. • • • • Stolen .. .. •. • • 177 0 7 Value of live-stock .. . • • • Died and destroyed .. .. .. 3194 Value of building .. •. Damaged by storm .. .. .. 112 4 0 Electricity and water supplied .. .. Debtors unfinancial or untraceable; re- .. 245 0 3 bates for prompt payment Rents and hire charges .. .. • • Debtors unfinancial .. .... .. 784 4 6 Refund petrol-tax .. . • • • Lodgment of claim outside statutory .. 10 7 6 | period Water-power license fee .. . • • • j Remitted on account of damage to plant .. o 0 0 ! by flood Water and drainage rates .. Debtors unfinancial .. .. .. •• 7,723 12 6 Railways. I Value of stores .. .. .. •• Broken and lost .. .. .. 1,269 10 8 Value of stores .. .. ■ • • • Stolen .. .. .. • • 1 ,--66 7 1 Value of wagons .. .. Damaged in accidents .. .. 1,948 8 1 ;• Freight and rent .. .. •• Debtors unfinancial or untraceable .. .. 1,117 2 3

B.—l [Pt. ll].

STATEMENT OF SUMS IRRECOVERABLE BY THE CROWN, AND VALUE OF STORES, ETC.—continued.

XX

Department and Particulars. Reason for writing off. Value of Stores. Cash. Scientific and Industrial Research. £ s. d. £ s. d. Value of stores .. .. .. .. Loss on realization, deficient, and un- 138 4 11 serviceable Postage-stamps .. .. .. .. Accidentally destroyed .. .. .. 1 10 0 Stamp Duties. Value of furniture and fittings .. .. Loss on realization and unserviceable .. 14 14 0 Annual license duties .. .. .. Debtors unfinanci&l; fees waived owing .. 9,498 11 7 to special circumstances Estate duty .. .. .. .. Interest remitted owing to special cir- .. 33 11 1 cumstances State Advances. Rent, rates, and taxes .. .. .. Debtors unfinancial or untraceable .. .. 782 17 6 Loans on mortgage— Settlers Branch .. .. .. Loss on realization . . .. . . .. 90,463 1 1 Workers Branch .. .. .. Loss on realization .. .. .. .. 4,581 4 4 Housing Branch .. .. .. Loss on realization .. .. .. .. 7,510 16 2 Repatriation Branch .. .. .. Loss on realization .. .. .. .. 6,407 5 0 Rural Advances Branch .. .. Loss on realization .. .. .. .. 17,51304 Public Debt Sinking Fund Branch .. Loss on realization .. .. .. .. 1,136 18 11 State Forest Service. Value of stores .. .. .. .. Loss on realization, broken, and lost .. 252 12 0 Value of stores .. .. .. .. Stolen .. .. .. .. 030 Value of buildings . . .. .. Loss on demolition .. .. .. 168 18 Value of horses .. .. .. .. Died . . .. .. .. 21 0 0 Value of publications .. .. .. Gratuitously issued .. .. .. 4 5 9 Value of trees .. .. .. .. Gratuitously issued for unemployment 1,000 14 3 relief Grazing rents .. .. .. .. Debtors unfinancial . . .. .. . . 179 7 4 Repairs to motor-truck damaged in accident Nugatory expenditure .. .. .. 49 12 11 Sawmill license .. .. .. .. Debtor deceased .. .. .. .. 51100 Timber royalties .. .. .. Debtors unfinancial or untraceable ; re- .. 256 9 8 bates for prompt payment Treasury. Value of furniture and equipment .. . . Loss on realization .. .. .. 2 10 11 Advance to Land Settlement Association .. Debtors unfinancial .. .. .. .. 1,259 10 8 Investments .. . . .. .. Loss on realization .. .. .. .. 253 15 3 Loans from General Purposes Relief Account Debtors unfinancial .. .. .. . . 414 16 3 197,786 15 2 216,135 19 10 v v *—' £413,922 15s. Od.

B.—l [PT. II

PUBLIC ACCOUNTS, 1935-193 6.

INTEREST, CONVERSION, AND REDEMPTION REMITTANCE ACCOUNTS.

1 B. 1 [Ft. II

1

Balances as at 31st March, 1935. Transactions, 1935-1936. I Balances as at 31st March, 1936. Debit. Credit. Debit. j Credit. | Debit. Credit. I Interest Remittance Account — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Bank of England .. .. .. .. .. .. 5,750,117 9 3 5,811,200 12 4 5,689,272 5 2 .. 5,628,189 2 1 High Commissioner .. .. .. .. .. .. 6,393 12 4 41,002 15 3 35,842 16 8 .. 1,233 13 9 Conversion Remittance Account — Bank of England High Commissioner .. .. .. .. ,. ,, 3 18 4 . . .. .. 3 18 4 Redemption Remittance Account — i Bank of England .. .. .. .. .. .. 1,506,940 5 3 1,495,105 0 9 2,643,701 13 5 .. 2,655,536 17 11 High Commissioner .. .. .. .. .. 37,000 0 0 148,300 0 0 111,300 0 0 Suspense Remittance Account .. .. .. .. 7,300,455 5 2 .. 8,480,116 15 3 7,495,608 8 4 8,284,963 12 1 Totals . .. .. .. .. 7,300,455 5 2 7,300,455 5 2 15,975,725 3 7 15,975,725 3 7 8,284,963 12 1 8,284,963 12 1

B.—l [Pt. ĪĪ

PUBLIC ACCOUNTS, 193 5-193 6.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1936.

£ s. d. * Refunds by Customs Department of Revenue incorrectly received or credited .. 374 17 6 Rebates by Post Office in respect of motor-spirits used otherwise than as fuel for motor-vehicles, in terms of Section Bof the Motor-spirits Taxation Act, 1927 165,014 110 £165,388 19 4 t £431,895 lla. 6d. of this amount consists of fees, fines, &c, which are not taxation.

2

Receipts. Refunds. Net Revenue. TAXATION — — £ s. d. £ s. d. £ s. d. Customs .. .. •• •• .. .. 8,186,589 19 4 25,428 14 7 8,161,161 4 9 BEER Duty 715,233 0 5 190 13 5 715,042 7 0 Sales TAX .. .. .. .. .. 2,468,600 5 9. 5,998 16 5 2,462,601 9 4 FILM-hire Tax .. .. .. .. .. 60,656 19 2 .. 60,656 19 2 GOLD-export DUTY .. .. .. 106,978 1 7 2 0 5 106,976 1 2 . j Highways,— Tire-tax .. .. .. .. .. 94,121 18 9 51 5 9 1 94,070 13 0 Fees and Fines (Section 24, Motor-vehicles Act, 1924).. 432,311 19 7 416 8 1 431,895 11 6 Petrol-tax .. .. .. .. .. 1,761,796 3 8 165,388 19 4* 1,596,407 4 4 Mileage-tax and Penalties (Motor-vehicles Amendment Act, 1934-35, Section 4 (6)) — Electrically-propelled Motor-vehicles .. .. 1,670 11 1 .. 1,670 11 1 Other Motor-vehicles .. .. .. .. 143 7 9 57 14 0 85 13 9 2,290,044 0 10 165,914 7 2 2,124,129 13 8f Stamp andJDeath Duties, — Adhesive Stamps.. .. .. .. •• 378,054 13 4 228,479 9 0 149,575 4 4 Duty on Instruments .. .. . ■ .. 279,882 9 9 2,441 16 5 277,440 13 4 EstateDuty .. .. .. .. •• 1,226,630 2 11 34,824 8 7 1,191,805 14 4 Succession Duty .. .. .. .. .. 328,169 14 11 9,102 13 5 319,067 1 6 Gift Duty ' .. .. .. .. 104,946 6 11 340 3 6 104,606 3 5 Fines and Penalties .. .. .. .. 2,435 7 10 416 19 9 2,018 8 1 Impressed Stamps .. .. .. .. 198,292 16 11 656 3 10 197,636 13 1 Stamp Duty on Interest .. .. .. .. 52 14 9 .. 52 14 9 Licenses to Companies .. .. .. .. 88,676 17 6 895 8 6 87,781 9 0 Sharebrokers'Licenses .. .. .. .. 1,984 10 0 4 5 0 1,980 5 0 Bank Composition .. .. .. .. 34,389 5 10 .. ; 34,389 5 10 Duties payable by Racing'Clubs .. .. .. 381,186 17 3 2,335 19 9 378,850 17 6 Amusements-tax .. .. .. •• 56,649 10 10 142 7 1 56,507 3 9 Lottery Dutv .. .. .. .. .. 17,761 15 11 ... 17,761 15 11 Overseas Passenger Duty .. .. .. .. 29,727 18 4 9,043 0 9 20,684 17 7 Miscellaneous .. .. .. .. .. 18 16 2 14 15 0 4 1 2 Receipts under Section 4, Mortgagees' Indemnity (Workers' Charges) Act, 1927 .. .. .. 1,625 4 0 21 12 0 1,603 12 0 3,130,485 3 2 288,719 2 7 2,841,766 0 7 Land-tax .. .. .. .. 461,980 6 1 3,107 12 9 458,872 13 4 Income-tax .. .. .. .. •• 4,633,729 7 1 52,401 8 8 4,581,327 18 5 Miscellaneous,— i Interest-tax (Finance Act, 1932-33, Section 5) .. 2,594 5 0 .. 2,594 5 0 Interest-tax (Finance Act, 1932-33, Section 6) .. 41,229 5 0 .. 41,229 5 0 Residue, Mileage-tax and Penalties under Motorvehicles Amendment Act, 1934-35, Section 4 (6) (6) 57 2 6 .. 57 2 6 43,880 12 6 .. 43,880 12 6 TOTAL, Taxation .. .. .. 22,098,177 15 11 541,762 16 0 21,556,414 19 11 Carried forward .. .. .. 22,098,177 15 11 541,762 16 0 121,556,414 19 11

b.— i TPT. ii

PUBLIC ACCOUNTS, 1936-19 36

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1936—continued.

3

Receipts. Refunds. Net Revenue. £ s. d. £ s. d. £ s. d. Brought forward 22,098,177 15 11 541,762 16 0 21,556,414 19 11 . INTEREST: — On Capital Liability, Working Railways (interest at £4 5s. per cent, on the total amount of capital moneys deemed to be expended in respect of the railways, as provided by Order in Council under the Government Railways Act, 1926) — £ s. d. Year 1935-36 .. .. .. 2,300,050 15 10 j Less reduction made in terms of Finance Act, 1930 (No. 2), Section 14 .. • • 1,248,573 16 6 J I —1,051,476 19 4 .. 1,051,476 19 4 On Capital Liability, Postal and Telegraph (interest as determined under Section 95 of the Post and Telegraph Act, 1928, at £4 5s. per cent, on the amount of the capital liability as at 1st April, 1935, together with interest at the rate of £2 2s. 6d. per cent. on the net amount applied for the purposes of the Department out of the Public Works Fund during the year) — £ s - d. Year 1935-36 (balance).. 531,228 9 8 Year 1936-37 (in advance) .. 9,771 10 4 541,000 0 0 .. 541,000 0 0 On the Public Debt Redemption Fund (details on separate statement) 615,020 1 0 615,020 J 0 On other Public Moneys (details on separate statement) 514,702 7 8 : 753 2 0 513,949 5 8 Total, Interest .. .. .. 2,722,199 8 0 753 2 0 2,721,446 6 0 OTHER RECEIPTS Registration and other Fees, — „ _ „ „ 4 „„ a . Air Navigation Act, 1931 444 16 0 7 8 0 437 8 0 Animals Protection and Game Act, 1921-22 .. . . 8 11 6 .. _o 11 6 Animals Protection and Game Act, 1921-22 (Part III) I 5,122 8 6 0 9 6 5,121 1J 0 Apprentices Act, 1923 .. .. •• 12 19 0 .. 1L 19 O Arms Act 1920 .. .. •• •• 3,024 0 0, 1 17 6 3,02., 2 6 j Births, Deaths, and Marriages .. .. •• 21,404 13 10 2 19 6 21,401 14 4 British Nationality and Status of Aliens (in New Zealand) Act, 1928 723 8 0 24 12 6 698 15 6 By-laws Act, 1910 .. .. •• •• j 3 3 0 .. iA _ J* 3 ° Cemeteries Act, 1908 .. .. .. • • 50 15 0 10 10 0 40 5 0 Cinematograph Films Act, 1928 .. .. •• 2,757 6 2 i 49 2 6 2,708 3 8 Coal-mines Act, 1925 156 1 6 2 7 0 153 14 6 Companies Act, 1934-35 .. .. •• 200 .. Xaa Crown Grant Fees .. •• •• •• ® 9 Ton o q io aoa iS •> Customs Act, 1913 .. .. ••! 12,633 14 10 139 2 8 12,494 12 2 Dairy Industry Act, 1908 | 2,599 4 6 11 11 0 .,587 13 6 Dentists Act, 1908 .. .. • ■ • ■ 28 10 0 .. 28 10 0 Distillation Act, 1908 .. . • ■ • • • 76 0 0 .. 76 0 0 Education Act, 1914 .. .. •• £ 2 0 ... 6 2 0 Electrical Wiremen's Registration Act, 1925 .. 482 19 10 8 8 2 474 11 8 Engineers Registration Act, 1924 .. .. •- 32 12 0 . . 3. 1. 0 Explosive and Dangerous Goods Act, 1908 .. .. 5,799 13 5 28 12 11 5 ? Factories Act, 1921-22 3,586 11 6 0 9 0 3,586 2 6 Fertilizers Act, 1927 .. .. ■■ 505 3 0 4 19 0 500 4 0 Finance Act, 1915 (Part III), (Beer Duty) .. .. 1,301 3 0 10 0 0 i.291 3 0 Fisheries Act, 1908 413 2 6 0 10 0 412 12 6 Friendly Societies Act, 1909 .. •• •• ? 2 *' m n in Health Act, 1920.. 19 11 10 .. 19 11 10 Hospitals and Charitable Institutions Act, 1926 .. 595 10 4 0 15 0 594 15 4 Industrial Conciliation and Arbitration Act, 1925 .. 513 3 0 0 5 0 512 8 0 Carried forward .. •• •• 62,310 17 3 307 19 3 62,002 18 0 Carried forward ~ .. 24,820,377 3 11 542,515 18 0 24,277,861 5 11

B.—i rp T . ii

PUBLIC ACCOUNTS, 1935-193 6.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1936—continued.

4

Receipts. Refunds. Net Revenue. ,, . t , , £ 8 - d - £ s - d. £ s. d. Brought forward .. .. .. 24,820,377 3 11 542,515 18 0 124,277,861 5 11 OTHER RECEIPTS—continued. Brought forward .. .. .. 62,310 17 3 307 19 3 62,002 18 0 Registration and other Fees—continued. Inspection of Machinery Act, 1928 .. .. .. 20,338 17 9 104 15 0 1 20 234 2 9 Labour Disputes Investigation Act, 1913 .. .. 58 0 0 0 0 Land Agents Act, 1921-22 .. .. .. 7,744 2 0 774 8 2 ' 6 969 13 10 Licensing Act, 1908 50 0 0 .. ' 50 0 0 Life Insurance Act, 1908 .. .. .. .. 1 5 0 1 n n Margarine Act, 1908 .. .. .. .. 3 0 0 . 3 0 0 Masseurs Registration Act, 1920 .. .. .. 171 14 6 '' 172 14 J] Medical Practitioners Act, 1914 .. .. .. 271 2 5 4 fi 0 okk i« k Mining Act, 1926 1,741 2 6 46 7 0 I 694 15 6 Money-lenders.Act 1908 3,643 15 0 21 5 0 | 3!622 10 0 Native Land Act, 1931 .. .. .. . . 9 9 0 9 9 0 Native Land Amendment and Native Land Claims Adjustment Act, 1926, Section 14 (Taupo Waters)— Fees, Licenses, and Camp-sites .. .. .. 2 485 13 3 3 4 6 9 4.89 c a Fines and Penalties .. .. .. ' 11 8 0 j ' 11 8 0 New Zealand Loans Act, 1932 .. .. .. 1,606 19 0 19 5 0 J 587 14 0 Nurses and Midwives Registration Act, 1925.. .. 6 209 ] 5 10 9 0 fi'l98 19 n Opticians Act, 1928 325 11 9 0 10 6 '325 1 3 Orchard and Garden Diseases Act, 1928 .. .. 1,669 18 10 7 0 0 1 662 18 10 Patents, Designs, and Trade-marks Act, 1921-22 .. 12,925 0 1 32 5 1 12'892 15 0 Plumbers Registration Act, 1912 .. .. .. 557 17 6 3 12 6 '554 5 0 Poisons Act 1934 322 17 0 7 10 0 315 7 0 Sales lax Act, 1932-33 .. .. .. .. 648 0 0 8 0 0 640 0 0 Second-hand Dealers Act, 1908 .. . . .. 376 10 0 0 5 0 376 5 0 Servants' Registry Offices Act, 1908 .. .. 39 10 0 39 10 0 Slaughtering and Inspection Act, 1908 .. .. 44,782 11 9 55 6 9 44.797 * a Stock Act, 1908 '913 5 6 3 15 0 '909 10 6 Stock Remedies Act, 1934.. .. .. 442 go 4 5 0 438 3 o Stone-quarries Act, 1910 .. .. .. .. 81 0 0 81 ft ft Timber Export Act, 1908 .. .. .. 2 19 0 2 19 ft Timber-floating Act, 1908 .. .. .. .. 22 0 0 " 22 n n Tobacco Act, 1908 " 389 5 0 !! 389 5 0 Tramways Act, 1908 .. .. .. | 600 600 Transport Licensing Act, 1931 .. " 20,726 17 6 262 16 0 20 464 1 6 Valuation of Land Act, 1925 .. .. .. 37 280 14 0 74 15 5 17' 9ft* 18 7 Veterinary Surgeons Act, 1926 14 14 0 14 14 0 Weights and Measures Act, 1925 .. .. .. 9,335 15 9 6 5 6 9,329 10 3 237,519 2 9 1,758 5 8 235,760 17 I National Endowment Revenue, — Amounts transferred from State Forests Account in terms of Section 39 (2) of the Forests Act, 1921-22 7,117 3 0 .. 7 117 3 0 Rents, Royalties, &c. .. .. .. 135,318 7 9 1,275 12 6 134'o42 15 3 interest on Sales .. .. .. # # 2,731 18 3 9 7 7 2 722 10 8 Interest under Section 13, Land Laws Amendment Act, 1930 •• •• •• •• •• 2,243 5 1 .. 2,243 5 1 147,410 14 1 1,285 0 1 146,125 14 0 Territorial Revenue,— Rents, Royalties, and Miscellaneous Receipts from landsAgriculture Department .. .. 16160 16160 Defence Department .. .. .. .. 2,345 3 1 2 345 3 I Education Department .. .. isa i« 7 " "', m ltJ _ Health Department 3 10 0 !.' 3 10 0 Internal Affairs Department .. .. ,. 25 0 0 " 25 0 0 Justice and Prisons Department .. .. .. 470 4 0 '' 470 4 0 Lands and Survey Department—Crown lands .. .. .. .. 268,661 12 9 4 683 1 7 Refunds arising out of the operation of Section 6 Lo«q qno q r , of the Deteriorated Lands Act, 1925 .. .. .. 76 1 3 f ' Hauraki Plains lands !! 9,089 1 5 81 9 9 9 007 11 8 Swamp Drainage lands .. .. .. 520 18 1 ' 520 18 1 Small Farms Scheme .. .. .. .. 5,140 15 7 232 10 7 4 908 5 0 Marine Department .. .. .. .. 183 15 11 'l831511 Mines Department 7,374 6 0 e 19 6 7,367 6 6 Native Department .. .. .. .. 5 0 0 r n Police Department .. .. . '' 97 18 6 " 97 18 fi Public Works Department .. .. ., 465 10 8 !465 10 8 294,558 10 7 5,080 2 8 289,478 7 11 Carried forward .. .. .. 679,488 7 5 8,123 8 5 671,364 19 0 Carried forward 24,820,377 3 11 542,515 18 0 24,277,86?TIT

B.—l [PT. ll].

PUBLIC ACCOUNTS, 19 35-19 36.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1936— continued.

5

Receipts. Refunds. Net Revenue. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 24,820,377 3 11 542,515 18 0 24,277,861 5 11 OTHER RECEIPTS—continued. Brought forward. .. .. .. 679,488 7 5 8,123 8 5 671,364 19 0 External Affairs New Zealand Reparation Estates .. .. .. 46,631 18 9 1,204 19 3 45,426 19 6 Export of bananas from Samoa .. .. .. 83,135 12 0 0 5 3 83,135 6 9 129,767 10 9 1,205 4 6 128,562 6 3 Justice, — Court fees, fines, and bankruptcy commission .. 155,094 1 2 5,727 9 3 149,366 11 11 Marine, — Pilotage Rates and Harbour Fees .. .. .. 1,676 17 3 14 11 3 1,662 6 0 Shipping and Seamen Act, 1908 .. .. .. 99,602 6 8 105 18 1 99,496 8 7 Rents of Foreshores, Royalties, &c... .. .. 2,220 16 6 10 14 11 2,210 1 7 Sale of Oysters under Fisheries Act, 1908 .. .. 3,763 11 2 1 5 6 3,762 5 8 Rents from Toheroa Areas.. .. .. .. 287 16 8 .. 287 16 8 Westport Harbour .. .. .. .. 30,272 6 4 1 19 2 30,270 7 2 Whaling Industry License Fees .. .. .. 500 0 0 .. 500 0 0 138,323 14 7 134 8 11 138,189 5 8 Native, — Fees collected in stamps under the provisions of the Native Land Act, 1931 .. .. .. .. 5,372 1 2 .. 5,372 1 2 | I Printing and Stationery,— General receipts .. .. .. .. 192,947 14 4 3,366 12 4 189,581 2 0 Stamp Duties, — Land Registry and Deeds Register Office fees .. 54,886 2 0 0 10 0 54,885 12 0 j Tourist and Health Resorts, —- Receipts in respect of Reserves under the Tourist and Health Resorts Control Act, 1908 .. .. 85,839 18 2 188 3 1 85,651 15 1 Miscellaneous (details on separate statement) .. 463,608 0 11 536 5 2 463,071 15 9 Recoveries on account oe Expenditure of Previous Years (details on separate statement) .. .. 8,557 1 7 96 3 0 8,460 18 7 TOTAL, OTHER Receipts .. .. 1,913,884 12 1 19,378 4 8 1,894,506 7 5 Total REVENUE .. .. .. 26,734,261 16 0 561,894 2 8 26,172,367 13 4

B.—l TPt. II

PUBLIC ACCOUNTS, 1 935-1 936.

STATEMENT of INTEREST on the PUBLIC DEBT REDEMPTION FUND for the FINANCIAL YEAR ended 31st March, 1936.

DETAIL STATEMENT of INTEREST on OTHER PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1936.

6

Repayment of the Public Debt Act, 1925, Section 12 (a): — Interest earned by the capital moneys of the Public Debt Redemption Fund held by— £ s. d. Public Trustee .. .. .. .. .. •• •• •• •• 288,978 16 4 State Advances Office .. .. .. •. •• 126,041 4 8 Interest at 4 per cent, on amount transferred from Consolidated Fund to Discharged Soldiers Settlement Account — On account of £400,273 19s. Sd. due for the period 18th March, 1932, to 1st March, 1933 .. 200,000 0 0 £615,020 1 0

Interest on Other Public Moneys : — On investments made in respect of the — £ s. d. £ s. d. £ s. d. Deposits Account .. .. • • ■ • - • 677 7 8 Loans Redemption Account (Main Highways moneys) .. 13,987 2 11 Ordinary Revenue Account .. .. •• •• 18,735 13 0 Bank of New Zealand Shares Account: Dividends transferred to Ordinary Revenue Account in terms of section 8 (3), Finance Act, 1926 — Dividend on 500,000 £1 preference A shares .. 50,000 0 0 Pinal dividend on 1,375,000 £1 preference B shares for year ended 31st March, 1935 .. .. •• 68,750 0 0 Interim dividend on 1,375,000 £1 preference B shares for year ended 31st March, 1936 .. ■■ 31,250 0 0 Half - yearly dividend on 234,375 £1 C long - term mortgage shares to 31st March, 1935 .. .. 7,031 5 0 Half-yearly dividend on 234,375 £1 C long-term mortgage shares to 30th September, 1935 .. 7,031 5 0 ° — 164,062 10 0 Public Works Fund, General Purposes Account .. •• 22,200 15 8 Receiver-General's Deposit Account ■ ■ 3,368126 Reserve Fund Account .. .. ■■ •• 14,917 4 8 Silver and Bronze Coin Account .. .. •• •• 7,906 16 10 Public Account Cash Balance Investment Account, being amounts allocated in respect of the balances of the — Deposits Account .. .. • • ■ • 486 18 1 Loans Redemption Account .. •• 1,045 15 7 Local Bodies' Account .. .. • • • ■ 18 8 2 Ordinary Revenue Account .. • • • • 598 6 9 Public Works Fund, General Purposes Account .. 478 3 10 Reserve Fund Account .. • • • • 39 6 8 Silver and Bronze Coin Account .. • ■ 436 12 4 Suspense Account .. .. • • • • 1 > 924 15 8 — 1- 250,884 10 4 On £1,226,000 appropriated out of Public Works Fund and paid to Main Highways Account Construction Fund, in terms of paragraph (6), section 16, Main Highways Act, 1922— Finance Act, 1930, section 36 .. •• •• •• •• 61,300 On £462,701, net profits of the Cheviot Estate Account, in terms of section 19 (4) of the Finance Act, 1930 (No. 2) .. •• 18,o08 0 JO On amount due from the Public Works Fund —General Purposes Account, in terms of section 12 (2), Native Land Amendment Act, 1932, on account of Native Land Development (on account) .. •• •• •• ' On capital moneys received from sale of Crown lands and paid into the Land for Settlements Account, Land Laws Amendment Act, 1926, section 13. Interest for year 1934-35 (balance) .. .. •• •• •• 36,454 4 b On value of Crown lands declared to be subject to the Land for Settlements Act, 1925, and former Land for Settlements Acts— Land Laws Amendment Act, 1929, section 47— Year 1934-35 .. .... .... .. 8,477 12 0 On loans to earthquake sufferers in terms of section 49, Hawke's Bay Earthquake Act, 1931 .. ■ • • • 12,716 Carried forward .. .. •• •• •• 410,725 7 5

B.— ] [Pt. ll]

PUBLIC ACCOUNTS, 1 935-1 936.

DETAIL STATEMENT of INTEREST on OTHER PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1936— continued.

7

£ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. .. 410,725 7 5 Intebest on Othek Public Moneys—continued. On loans to local bodies under Local Bodies' Loans Act, 1908 . . .. . • ■ • • • ■ • 62,063 13 2 On loans to Samoan Treasury in terms of section 33, Samoa Act, 1921 .. .. . ■ . ■ ■ • • • 4,462 10 0 On loan of £79,800 to Taieri River Trust in terms of section 3, Taieri River Improvement Amendment Act, 1932—33 .. .. .. 2,867 5 3 On loans under section 26, Agriculture (Emergency Powers) Act, 1934 .. .. .. .. .. 118 On miscellaneous advances — For erection of hostels, &c. — Auckland Grammar School .. .. . . 80 0 0 New Plymouth High School .. .. .. 303 12 4 Timaru High School .. . . .. .. 260 0 2 Wairarapa High School .. .. .. 44 5 0 Whangarei High School .. .. • • 26 5 0 714 2 6 For Native Land Settlement Account—Survey liens .. .. 775 3 0 From Vote " Agriculture," to various agricultural associations . . . . .. • • • • • • 101 0 0 To discharged soldiers under Repatriation Act, 1918 . . .. 964 17 9 To Eastbourne Borough Council for drainage works .. .. 496 18 1 To Kaipara River Board .. .. .. .. .. 16 0 0 To Land Settlement Associations— Auchmore .. .. •. • • 190 5 9 Blairgowrie .. .. .. ■ ■ • • 942 13 7 Bruce .. .. . • • • ■• 148 15 1 Chastleton . . .. .. • ■ ■ • 81 7 7 Clifton Grove .. .. .. .. • • 368 1 10 Eiffelton .. .. .. .. . ■ 278 12 10 Glencairn .. .. .. .. .. 1,105 15 5 Glengarifl .. .. .. .. .. 49 0 6 Gleniffer .. .. .. .. .. 137 14 6 Kelman .. .. .. .. •. 115 10 10 Lake Alice .. .. .. .. .. 136 13 10 Lansdowne .. .. .. •. • • 47 16 10 Matamau .. .. .. .. ■ • 703 14 2 Melville Downs .. .. .. . • 46 16 6 Moorfield .. .. .. ■■ 201 11 11 Nikau Grange .. .. .. .. .. 474 16 6 Otauiri .. .. .. • ■ • • 502 14 3 i Owersby ., .. .. .. . . 287 4 4 Quiltowen .. .. .. .. .. 185 10 5 Trentham .. .. .. .. .. 81 7 7 Waipa .. .. .. . . . • 250 17 7 Waitohi Downs .. .. .. .. 153 3 2 Wentnor .. . . .. .. .. 240 1 4 Woodside . . . . .. .. . ■ 56 0 10 6,786 7 2 To Maori Land Boards, under section 340, Native Land Act, 1931 .. .. .. . . .. .. 36 12 6 To Otanomomo River Board, on account of stop-bank .. 98 9 5 To Rotorua Golf Club .. .. .. .. .. 226 15 10 To Taupiri Drainage Board (protective works) .. .. 840 12 4 To Thames Borough Council, on account of pumpingplant .. .. .. .. .. .. 57 18 0 To Southland Electric-power Board, in terms of section 34, Finance Act, 1928 .. .. .. .. 594 0 0 Under the Native Land Act, 1931 — Section 521 (2). . .. .. .. .. 5,626 9 7 Section 522 (7).. .. .. .. .. 218 8 0 5,844 17 7 Under the Small-farm Plan .. .. .. .. 9,333 11 7 Under the Village-homestead Settlement Scheme .. . . 169 14 4 Under section 383 (5), Mining Act, 1926, credited under Finance Act, 1932, section 12 (2) .. .. .. 215 0 0 27,272 0 1 Miscellaneous interest on— Balance of Post-office Savings-bank Account used by Child Welfare Branch, Education Department .. .. 2 8 6 Compensation for improvements, credited under Finance Act, 1932, section 50 .. .. .. 10 0 0 Debentures under the Hutt Road Act, 1915 .. .. .. 2,445 0 0 Debentures, shares, and mortgages held as security for payment of tax .... .. .. .. 182 8 9 Deposits by High Commissioner .. .. .. .. 0 10 0 i Carried forward .. .. .. .. 2,640 7 3 i 507,391 17 7

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1935-193 6.

DETAIL STATEMENT of INTEREST on OTHER PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1936— continued.

DETAIL STATEMENT of OTHER RECEIPTS, MISCELLANEOUS, for the FINANCIAL YEAR ended 31st March, 1936.

8

£ a. d. I £ s. d. £ s. d. Brought forward .. .. .. .. 2,640 7 3 507,391 17 7 Interest on Other Public Moneys—continued. Miscellaneous interest on—continued. Mortgages due to Reparation Estates .. .. ! .. 723 8 9 Oturei mortgage.. .. .. .. .. I .. I 33 5 5 Overdue instalments on £8,000,000 3-per-cent. 1952-35 London Loan .. .. .. .. j 201 Purchase-moneys in connection with sales of land and ] buildings — Department of Agriculture .. .. .. 1 17 9 Education Department .. .. .. .. 175 18 9 Department of Lands and Survey .. .. 148 19 2 Public Works Department .. .. .. 194 0 11 j 520 16 7 Purchase-moneys in connection with sales of plant .. .. 68 8 9 Purchase price Waimea-Kumara water-race .. .. .. j 436 0 6 | 4,424 7 4 Crown's proportion of Greymouth Harbour Board special coal rate : Credited as interest on sums of £114,439 Is. and £27,000 in terms of section 12 of the Greymouth Harbour Board Act, 1884 .. .. j .. 2,133 0 9 j ! £513,949 5 8 *

£ s. d. £ s. d. £ s. d. Legislative Department : — Royalty on publications sold .. . .. .. 0 5 8 Treasury Department : — Conscience-money .. .. .. .. .. 30 X 4 Exchange, commission, discount, &c. .. .. .. I 0 6 3 Unclaimed moneys, — Under Public Revenues Act, 1926, section 30 — Courts of Law Trust .. .. .. .. J 95 15 2 Gaolers' deposits .. .. .. 020 Goldfields deposits .. .. .. .. 33 11 9 Land Revenue deposits .. .. .. .. 1 12 5 5 Labour deposits .. .. .. .. 15 8 11 Marine deposits .. .. .. .. 0 10 0 Stamp Duty deposits .. .. .. .. 0 10 0 Miscellaneous deposits .. .. .. .. 029 Under Public Revenues Act, 1926, section 95— Shipping and Seamen Act, 1908 .. .. .. 1 1 7; General estates .. .. .. .. 1,142 10 9 Bankruptcy Act, 1908 .. .. .. .. 1,030 5 6 Rating Act, 1925 .. .. .. .. 252 16 9 Unclaimed land balances .. .. .. 548 12 11 Transfers from Deposits Account— Miscellaneous deposits .. .. .. .. 53 19 5 Unclaimed earnings .. .. .. .. 568 2 9 Unpresented cheques .. .. .. .. 183 3 8 Dividends unclaimed for over 10 years— £ s. d. 4-per-cent. 1929 stock .. .. 290 13 8 3J-per-cent. 1940 stock .. .. 16 15 7 4-per-cent. 1943-63 stock .. .. 44 11 4 4J-per-cent. 1945 stock .. .. 9 7 3 3-per-cent. 1945 stock .. .. 4 10 0 365 17 10 Dividends unclaimed on stock issued in New Zealand 26 0 5 Bank of England fractions of interest .. .. 168 0 10 Cash seized in gaming raids.. .. .. .. 6 13 4 Excess cash at Government offices .. .. .. 0 12 0 Money found by or handed to police officers, &c., not claimed .. . • • • • • • • 6 18 4 Money found in Government institutions .. .. 3 8 8 Duty on scrap gold and jewellers'sweepings .. .. 2,371 5 8 Fee for extract of minutes: Executive Council .. 110 Forfeited deposits: Land revenue deposits .. .. 46 4 5 Half Public Trust Office profits credited in terms of section 24 (1) of the Finance Act, 1929 — For year 1934—35 .. •. .. . • 3,359 0 10 Carried forward .. .. .. 10,324 10 3 0 5 8

B.—l FPT II

PUBLIC ACCOUNTS, 1935-1936

DETAIL STATEMENT of OTHER RECEIPTS, MISCELLANEOUS, for the FINANCIAL YEAR ended 31st March, 1936—continued.

2—B. 1 [Pt. ll].

9

£ s. d. £ s. d. £ s. d. Brought forward .. .. .. 10,324 10 3 0 5 8 Tbeasuby Department—continued. Miners rights and prospecting licenses — £ s. d. Fiord County .. .. .. .. 15 4 0 Taupo County .. .. .. 0 10 0 15 14 0 New Zealand Government's share of profits from Bank of International Settlements ... .. .. .. 255 19 1 Payment received from the State Advances Office in terms of section 22 (3), Finance Act, 1926, on account of the Fishing Industry Promotion Account .. .. 645 0 0 Post Office Savings-bank profits received from the Post Office Account in terms of section 95 (1) (c), Post and Telegraph Act, 1928 — £ s. d. For year 1934-35 (balance) .. 54,482 8 4 For year 1935-36 (on account) .. 20,517 11 8 75,000 0 0 Post and Telegraph profits— Profits other than Post Office Savings-bank profits j received from the Post Office Account in terms of section 95 (1) (d), Post and Telegraph Act, 1928— £ s. d. Owing on account of 1933-34 .. 18,676 16 2 I Profit for year 1934-35 .. .. 11,513 12 4 30,190 8 6 Owing at 31/3/36 (on account previous year) .. .. .. 25,190 8 6 Paid on account of 1933-34 .. 5,000 0 0 5,000 0 0 Profits on sale of gold coin .. .. .. .. 231,270 14 1 Reserve Bank profits-— To 31st March, 1935, credited in terms of section 36 (c), Reserve Bank of New Zealand Act, 1933 .. .. 3,854 3 8 For year 1935-36 (on account), credited in terms of section 11, Finance Act, 1934 .. .. .. 70,000 0 0 Gold coin confiscated under Banking Amendment Act, 1914, section 6 .. .. .. .. .. 1 10 0 Silver coin confiscated under section 12 (3), Finance Act, 1931 (No. 2) .. .. .. .. .. 6 7 6 Surplus funds —Waitangi Land Settlement Association 47 5 2 396,421 3 9 Customs Depabtment Rents of buildings .. .. .. .. .. 78 0 0 Sale of goods seized by Customs and fees for redemption 2 5 6 80 5 6 Land and Income Tax Depaetment : — Unclaimed moneys —■ Under Unclaimed Moneys Act, 1908, section 6, and Finance Act, 1932, section 30 .. .. .. . 3,091 2 1 Depaetment of Intebnal Affairs : — Fees and fines, Rotorua Acclimatization District .. 28 16 0 Fees for— Camp sites, licenses, &c. ., .. .. .. 67 8 0 Documentary evidence .. .. .. .. 1 11 6 Slipway .. .. .. .. .. 12 8 0 Storage of pov 'or ... .. .. .. 1,660 2 9 Passport fees .. .. .. .. .. 3,849 8 2 Rents of — Boat-shed sites .. .. .. .. .. 17 11 9 Buildings .. .. .. .. .. 2,134 19 10 Sale of— Confiscated gear .. .. .. .. .. 3 16 6 Fishing and game licenses, Rotorua Acclimatization District .. .. .. • .. .. 2,224 18 4 Godwit licenses .. .. .. .. .. 1 16 0 Publications .. .. .. .. •. 34 4 8 Waste paper .. .. .. .. .. 14 6 3 , 10,051 7 9 Marine Department : — Rents of buildings .. .. .. .. .. •. 77 16 6 Department of Laboub : — Rents of buildings .. .. .. .. .. 58 10 0 Sale of scales (confiscated) .. .. . . .. 0 6 0 58 16 0 Native Department : — Contribution towards cost of Waikawa water-supply .. 66 13 11 Repayments on account of loan made from Civil List, Part V .. .. .. .. .. .. 39 0 0 t —| 105 13 11 Depaetment of Justice and Pbisons : — Forfeited deposits, parliamentary candidates .. .. 730 0 0 King's counsel fees .. .. .. .. 14 14 0 Rents of buildings .. .. .. .. .. 202 1 10 946 15 10 Carried forward .. .. .. .. 410,833 7 0

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 1935-1936

DETAIL STATEMENT of OTHER RECEIPTS, MISCELLANEOUS, for the FINANCIAL YEAR ended 31st March, 1936 —continued.

10

£ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. I 410,833 7 0 Police Department : — Fines under Police Force Amendment Act, 1924, section 5 31 0 0 Rents of buildings .. .. .. .. .. 433 8 10 Sale of —■ Firearms (confiscated) .. .. .. .. 67 11 6 Liquor (confiscated) .. .. .. .. 45 18 11 577 19 3 Naval Defence Department :— Purchase of discharge by New Zealand ratings .. 3 0 0 Rents of buildings .. .. .. .. .. 392 9 6 395 9 6 Defence Department : — Fines .. .. .. .. .. .. 1 17 6 Hire of equipment, &c. .. .. .. .. 70 14 6 Purchase of discharges .. .. .. .. 75 0 0 Rents of buildings .. .. .. .. .. 5,085 4 9 5,232 16 9 Public Wobks Depabtment : — Amounts credited in terms of section 16 (2) of the Finance Act, 1930 (No. 2)— Receipts under section 17 (4) (c), Waihou and Ohinemuri Rivers Improvement Act, 1910 — Rents, royalties, &c. .. .. .. .. 381 15 0 Contributions under sections 17 and 18, Waihou and Ohinemuri Rivers Improvement Act, 1910 — Gold-mining companies .. .. .. 2,093 15 0 Consolidated Fund— For year 1934-35 .. .. .. .. 1,150 7 2 Gold duty— Ohinemuri County .. .. .. .. 610 1 5 Payment for privilege of draining into pipe-line, Ellerslie Police-station site .. .. .. .. 1 10 0 Receipts from irrigation and water-supply schemes .. 17,023 4 1 Rents of buildings .. .. .. .. .. 4,052 9 11 Water-power license revenue .. .. .. 1,695 17 7 27,009 0 2 Depabtment or Lands and Survey :— Hauraki Plains Act, 1926 — Rates .. .. .. .. .. 1,874 5 1 Miscellaneous receipts .. .. .. .. 1,122 7 2 Kauri-gum Industry Account — Miscellaneous receipts .. .. .. .. 20 0 0 Rangitaiki Land Drainage Act, 1910 — Rates .. .. .. .. .. .. 5,644 3 0 Miscellaneous receipts .. .. .. .. 750 12 5 Scenery Preservation receipts .. .. .. 457 5 4 Swamp Land Drainage Act, 1915—Miscellaneous receipts 261 15 8 Swamp Land Drainage Amendment Act, 1928, section 2 — General rate for administration and maintenance .. 856 14 0 Special rate for interest and repayment of loans .. 2,048 13 11 -j 13,035 16 7 Depabtment oe Aqbicultube : — Rent» of buildings .. .. .. .. .. .. 1,453 19 2 Depabtment oe Industries and Commerce, Toubist, and Publicity : — Overcharges on bookings, &c., unclaimed .. .. 201 6 5 . Rents of buildings .. .. .. .. .. 430 4 5 631 10 10 Department oe Scientific and Industrial Reseabch :— Fees for analyses .. .. .. .. .. . . 252 11 3 Mines Department :— Commission on coal and goldfields revenue collected .. 484 15 2 Hire of drills, &c. .. .. .. .. .. 590 17 1 Rents of buildings .. .. .. .. .. 27 15 0 Rent of plant .. .. .. .. .. 576 Sales under section 226, Mining Act, 1926 .. .. 56 16 0 1,165 10 9 Department of Health :— Rents of buildings .. .. .. .. .. .. 404 5 3 Mental Hospitals Department :— Rents of buildings .. .. .. .. .. .. 952 Education Department : — Fees for teachers' certificates, licenses, &c. .. .. 32 3 6 Rents of buildings .. .. .. .. .. 986 5 1 Unclaimed earnings .. .. .. .... 1,051 15 6 2,070 4 1 £463,071 15 9

B.—l fpT. II

PUBLIC ACCOUNTS, 1935-1936

DETAIL STATEMENT of OTHER RECEIPTS, RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1936. Ordinary Revenue Account.

11

£ s. d. £ s. d. £ s. d. Legislative Department : — Sale of surplus and obsolete stores .. .. .. .. 26 11 9 Treasury Department :— Part repayment of advance to the Southland Electric Power Board .. .. .. .. .. 3,000 0 0 Sale of surplus and obsolete stores .. .. .. 315 10 3,031 5 10 Customs Department :— Sale of surplus and obsolete stores .. .. .. .. 10 0 5 Land and Income Tax Department Sale of surplus and obsolete stores .. .. .. .. 1761 Stamp Duties Department : — Sale of surplus and obsolete stores .. .. .. .. 64 11 0 Audit Department : — Sale of surplus and obsolete stores .. .. .. .. 15 9 Department of Internal Affairs Sale of surplus and obsolete stores .. .. .. .. 123 7 7 Department of External Affairs :— Sale of surplus and obsolete stores .. .. .. .. 310511 Marine Department :—• Sale of surplus and obsolete stores .. .. .. .. 11560 Department of Labour :— Sale of surplus and obsolete stores .. .. .. .. 75198 Native Department :— Recovery on account of amount recouped to the Public Works Fund in connection with expenditure incurred for relief of distress amongst Maoris .. .. 28 16 7 Sale of surplus and obsolete stores .. .. •. Dr. 5 12 6 23 4 1 Valuation Department Sale of surplus and obsolete stores .. .. .. .. 0 17 6 Department of Justice and Prisons :— Sale of surplus and obsolete stores .. .. .. .. 60 5 4 Crown Law Office : — Sale of surplus and obsolete stores .. .. .. .. 0 12 6 Police Department Sale of— Surplus and obsolete stores .. .. .. 45 10 0 Troop horses .. .. .. ■ ■ .. 26 12 0 72 2 0 Naval Defence Department :— Refund balance of advances to Admiralty, 31st March, 1935 .. .. .. .. .. .. .. 1,667 7 0 Carried forward .. .. .. .. 5,600 8 5

B.—l TPt. 111.

PUBLIC ACCOUNTS, 1935-193 6.

DETAIL STATEMENT of OTHER RECEIPTS, RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1936— continued. Ordinary Revenue Account— continued.

12

£ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. 5,600 8 5 Department of Lauds and Survey : — Payment for services rendered during period 1918-23 .. 4 14 0 Repayment of advances in respect of village-homestead settlement lands .. .. .. .. .. Dr. 3 0 0 Sale of surplus and obsolete stores .. .. .. 320 11 0 322 5 0 Department of Agriculture :— Refund of loss, on fertilizers for farmers .. .. j 20 0 0 Repayment of loans to agricultural associations, &c. .. 702 8 11 Sale of— Land and buildings .. .. .. .. 11 1 3 Surplus and obsolete stores .. .. .. 486 2 2 — 1,219 12 4 Department oe Industries and Commerce, Tourist, and Publicity :— Instalments on account of advance to Rotorua Golf Club 181 17 2 Sale of— Live-stock .. .. .. .. .. 92 17 4 Surplus and obsolete stores .. .. .. 133 13 11 — 428 8 5 Department of Scientific and Industrial Research : — Sale of surplus and obsolete stores .. .. .. .. 0 2 6 Mines Department :— Recovery of rent —Blenheim Oil Wells Reclamation Co... 51 17 11 Sale of surplus and obsolete stores .. .. .. 40 6 8 92 4 7 Department of Health :— Sale of surplus and obsolete stores .. .. .. .. 576 13 7 Mental Hospitals Department : — Sale of surplus and obsolete stores .. .. .. .. 76 15 0 Education Department :— Refund of amounts overclaimed on account of school buildings, &c. .. .. .. .. .. 49 0 2 Sale of—• Live-stock .. .. .. .. 0 18 6 Surplus and obsolete stores .. .. .. 7877 128 6 3 Pensions Department : — Sale of surplus and obsolete stores .. .. .. .. 0106 National Provident and Friendly Societies Department :— Refund of maternity benefits claimed in error .. .. 12 0 0 Sale of surplus and obsolete stores .. .. .. 3 12 0 15 12 0 £8,460 18 7

B. —1 [Ft. ll].

PUBLIC ACCOUNTS, 1935- 1 9 3 6

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) under SPECIAL ACTS of the LEGISLATURE, and of RECOVERIES in respect of such DISBURSEMENTS, for the FINANCIAL YEAR ended 31st March, 1936. Debt Services —Interest.

13

„ei Tntcrp.it unclaimed Gross Interest charged. Nature of Security. Maturity Date. §6 3« ' — j ®j dlst March, lydB. ended 31stMarch, 1936. £ s. d. £ s. d. £ s. d. Debentures .. 15 December, 1925 i| 72 18 11 72 18 11 Debentures .. .. 1 August, 1926 6 34 10 0 34 10 0 Debentures .. .. 1 August, 1927 5J- 16 3 16 3 Stock and Debentures .. 15 November, 1927 5 496 8 4 475 3 4 21 5 0 Stock .. .. .. 1 February, 1928.. 5J 5 5 0 .. 5 5 0 Stock .. .. .. 20 April, 1929 .. 5 60 0 0 32 10 0 27 10 0 Debentures .. .. 1 July, 1930 .. 5{ : 32 16 3 j 32 16 3 Stock .. .. .. 15 July, 1930 .. 5 10 0 0 I 7 10 0 2 10 0 Debentures .. .. 1 September, 1930 4J 1,001 5 0 | 1,001 5 0 .. Debentures .. 15 December, 1930 4|- 0 4 6; 046 Stock and Debentures .. 15 December, 1930 5J 11 5 6 j 0 5 6 11 0 0 Stock and Debentures .. 1 August, 1931 6 13 19 3 13 19 3 Stock .. .. .. 15 February, 1932.. 5] 13 11 6 0 11 13 10 5 Stock and Debentures .. 15 January, 1933 .. 5J 484 15 8 376 3 2 108 12 6 Stock and Debentures .. 15 August, 1933 . . 5J 123 9 3 22 8 7 101 0 8 Debentures .. .. 9 October, 1934 . . 5J- 173 5 0 . . 173 5 0 Debentures .. 15 December, 1935 4J 0 14 0 14 Stock|and Debentures . . 1 February, 1936.. 5J 146 10 9 40 18 5 105 12 4 Stock and Debentures .. 15 February, 1937.. 5J 54 9 4 43 11 8 10 17 8 Stock and Debentures .. 15 February, 1937.. 5| 180 12 3 15 2 3 165 10 0 Stock .. . . . . 1 September, 1937 5 21 23 123 20 00 Stock and Debentures . . 1 September, 1937 5-| 331 12 10 31 0 9 300 12 1 Stock and Debentures .. 15 November, 1938 4J 2,479 7 5 2,142 14 11 336 12 6 Stock and Debentures .. 20 April, 1939 .. 4J 928 8 0 254 19 10 673 8 2 Stock and Debentures .. 15 January, 1940 .. 4 2,002 1 11 390 13 11 1,611 8 0 Stock and Debentures . . 15 June, 1940 5 12 22 541 6 18 1 Debentures .. .. 15 December, 1940 4J- 3 7 6 3 7 6 Debentures .. .. 1 January, 1941 .. 4£ 2 5 0 2 5 0 *" Debentures .. .. 1 September, 1941 4£ 330 11 8 330 4 0 0 7 8 Stock .. .. . . 1 1941 5i 231 4 10 185 19 3 45 5 7 Stock and Debentures .. 15 November, 1941 3f 29 1 7 .. 29 1 7 Stock .. .. .. 15 March, 1943 .. 3|- j 4,370 7 7 183 17 3 4,186 10 4 Stock and Debentures .. 15 February, 1946.. 4 2,722 4 8 369 6 9 2,352 17 11 Stock and Debentures .. 15 April, 1949 .. 4 745 15 11 165 18 11 579 17 0 Stock .. .. .. 15 May, 1952 .. 3| 626 8 1 251 8 5 374 19 8 Stock and Debentures .. 15 June, 1955 .. 4 1,117 7 11 227 15 10 889 12 1 Totals in respect of previous years .. .. 18,870 3 5 6,716 14 2 12,153 9 3 Stock and Debentures .. 1 July, 1935 .. 5£ 4,656 15 0 .. 4,656 15 0 Stock and Debentures .. 1 February, 1936.. ol 8,328 2 0 .. 8,328 2 0 Stock and Debentures .. 15 February, 1937.. 5J 23,986 11 0 .. 23,986 11 0 Stock and Debentures .. 15 February, 1937.. 5J 13,103 15 0 9 3 4 13,094 11 8 Stock .. .. .. 15 April, 1937 .. 3 15,000 0 0 .. 15,000 0 0 Stock .. .. .. 1 September, 1937 5 571 0 0 .. 571 0 0 Stock .. .. .. 1 September, 1937 5J 6,147 18 0 46 15 0 6,101 3 0 Stock .. .. .. 28 February, 1938.. 3-|- 7,700 0 0 .. 7,700 0 0 Stock .. .. .. 15 May, 1938 .. 3f 7,812 10 0 .. 7,812 10 0 Stock .. .. 15 November, 1938 3 84 6 0 .. 84 6 0 Stock .. .. .. 15 November, 1938 4J 743 8 0 . . 743 8 0 Stock .. .. .. 20 April, 1939 .. ' 4£ 117 0 0 .. 117 0 0 Stock .. .. .. 1 January, 1940 .. 3J 601,178 12 4 .. 601,178 12 4 Stock .. .. .. 15 January, 1940 .. 3J 333 15 0 .. 333 15 0 Stock and Debentures .. 15 January, 1940 .. 4 497,360 18 8 2,005 4 0 495,355 14 8 Stock .. .. .. 15 September, 1940 3J 16,250 0 0 .. 16,250 0 0 Debentures .. .. 1 July, 1941 .. 4% 463 10 0 .. 463 10 0 i Debentures .. .. 1 August, 1941 .. 315 0 0 . . 315 0 0 Stock . . .. .. 1 September, 1941 ōf 131 5 0 .. 131 5 0 Stock and Debentures ... 15 November, 1941 3f 146,595 8 3 7 6 3 146,588 2 0 Stock .. .. .. 1 March, 1942 .. 4 1,480 0 0 .. 1,480 0 0 Stock .. .. . . 1 January, 1943 .. 4 218 0 0 .. 218 0 0 Stock .. .. 15 March, 1943 .. 3J 479,876 6 8 7,296 9 0 472,579 17 8 Stock .. .. .. 1 March, 1944 .. 4£ 330,284 10 6 .. 330,284 10 6 Debentures .. .. 15 February, 1945.. 5 9,975 0 0 .. 9,975 0 0 Stock .. .. . . 1 March, 1945 .. 4J 341,140 16 8 .. 341,140 16 8 Stock .. .. .. 1 April, 1945 .. 3 289,799 8 0 .. 289,799 8 0 Stock .. .. .. 1 July, 1945 .. 5 380,092 10 0 .. 380,092 10 0 Stock .. .. .. 1 January, 1946 .. 5 644,305 10 2 .. 644,305 10 2 Stock and Debentures .. 15 February, 1946.. 4 406,549 2 8 2,517 18 0 404,031 4 8 Stock .. .. .. 1 November, 1947 4J 504,972 7 10 .. 504,972 7 10 Debentures .. .. 1 January, 1949 .. 4 420 0 0 .. 420 0 0 Carried forward .. .. .. j 4,758,863 10 2 18,599 9 9 4,740,264 0 5 I * As the law does not require interest due and payable, and interest unclaimed, to be audited, the Audit Office has not checked these figures.

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 1935-193 6.

STATEMENT of the DISBURSEMENTS and RECOVERIES under SPECIAL ACTS of the LEGISLATURE— continued. Debt Services —Interest— continued

Domicile of Gross Interest paid, 1935-36. £ s. d. London .. .. .. .. .. .. 5,725,115 110 Australia .. .. .. .. .. .. 97,563 310 New Zealand .. .. .. .. .. 4,510,391 17 7 £10,333,070 3 3

14

©"§ ! Tnfprpc;f linpiiimpd Gross Interest charged Nature of Security. Maturity Date. "So ' Interest Due and t to Ordinary Revenue * | | layaWe - » «36.* endedTsist Mar^l936. £ s. d. £ s. d. f s. d. Brought forward .. .. .. 4,758,863 10 2 18,599 9 9 4,740,264 0 5 Stock and Debentures .. 15 April, 1949 .. 4 377,418 8 5 329 0 0 377,089 8 5 Stock .. .. .. 15 December, 1949 5 375,000 0 0 .. 375,000 0 0 Stock .. .. .. 15 December, 1950 3| 8,750 0 0 .. 8,750 0 0 Stock and Debentures .. 1 February, 1951.. 5| 130,128 17 3 .. 130,128 17 3 Stock .. .. .. 1 August, 1951 .. 6 352,199 6 2 .. 352,199 6 2 Stock .. .. .. 15 May, 1952 .. 3J 478,110 19 2 160 18 3 477,950 0 11 Stock and Debentures .. 14 July, 1952 .. 4 7,814 7 3 .. 7,814 7 3 Stock .. .. .. 1 February, 1954.. 3| 175,000 0 0 .. 175,000 0 0 Stock and Debentures .. 15 June, 1955 .. 4 416,179 12 8 821 2 0 415,358 10 8 stock .. .. .. 1 July, 1955 .. 3 60,000 0 0 .. 60,000 0 0 Stock and Debentures .. 1 January, 1956 .. 3 7,522 10 0 .. 7,522 10 0 Debentures .. .. 1 January, 1956 3J 129 14 2 .. 129 14 2 Stock . . . . .. 1 January, 1956 .. 4 4,000 0 0 .. 4,000 0 0 Stock .. .. .. 15 January, 1957 .. 2J 35,425 0 0 .. 35,425 0 0 Stock and Debentures .. 15 January, 1957 .. 3 1,407 0 0 .. 1,407 0 0 stock .. .. .. 15 January, 1957 .. 3| 81,811 5 1 .. 81,811 5 1 Stock .. .. .. 1 February, 1957.. 3 8,650 19 5 .. 8,650 19 5 Stock .. .. .. 15 May, 1957 .. 2J 35,425 0 0 .. 35,425 0 0 Stock .. .. .. 15 May, 1957 .. 3| 83,728 18 10 .. 83,728 18 10 Stock .. .. .. 15 August, 1957 .. 2J 35,425 0 0 .. 35,425 0 0 Stock .. .. .. 15 August, 1957 .. 3 80,710 2 11 .. 80,710 2 11 Stock .. .. 15 August, 1957 .. 4 65,249 8 7 .. 65,249 8 7 Stock .. .. .. 15 February, 1958.. 2J 35,425 0 0 .. 35,425 0 0 Stock .. .. .. 15 February, 1958.. 3J 83,149 5 10 .. 83,149 5 10 Stock .. .. .. 1 March, 1958 .. 4j 865,145 18 6 .. 865,145 18 6 Stock .. .. .. 15 June, 1958 .. 2J 35,425 0 0 .. 35,425 0 o! Stock .. .. 15 June, 1958 .. 3J 84,000 0 0 .. 84,000 0 0 Stock .. .. 15 September, 1958 2J 35,425 0 0 .. 35,425 0 0 Stock .. . . 15 September, 1958 3| 84,000 0 0 .. 84,000 0 0 Stock .. .. 15 December, 1958 2£ 35,425 0 0 .. 35,425 0 0 Stock .. . . . . 15 December, 1958 3 96,051 17 0 .. 96,051 17 0 stock .. .. .. 15 March, 1959 .. 3 70,778 12 3 .. 70,778 12 3 Stock .. .. .. 15 March, 1959 .. 3J 84,000 0 0 .. 84,000 0 0 stock .. .. .. 15 March, 1959 .. 4 2,200 18 5 .. 2,200 18 5 Stock .. .. .. 15 July, 1959 ... 3 134,395 18 1 .. 134,395 18 1 Stock .. .. .. 15 July, 1959 .. 3f 14,250 0 0 .. 14,250 0 0 Stock .. .. .. 15 October, 1959 .. 3 1,995 4 1 .. 1,995 4 1 Stock .. .. .. 15 November, 1959 3 123,482 9 9 .. 123,482 9 9 Stock .. .. .. 15 October, 1960 .. 3| 139,618 10 0 .. 139,618 10 0 Stock .. .. .. 1 February, 1963.. 4 435,385 2 2 .. 435,385 2 2 Stock .. .. .. 1 November, 1971 5 250,000 0 0 .. 250,000 0 0 Floating Debt—i.e., Treasury .. .. 49,108 7 3 .. 49,108 7 3 Bills Deed of Hypothecation .. .. .. 114,768 9 10 .. 114,768 9 10 Totals in respect of year .. .. 10,334,110 9 10 13,193 15 10 10,320,916 14 0 1935-36 Grand totals ..I .. .. 10,352,980 13 3 19,910 10 0 10,333,070 3 3 Less amounts recovered from other accounts .. .. .. .. .. .. 2 602 876 9 7 Net amount of interest charged to Ordinary Revenue Account for year ended 31st March, 1936 £7,730,193 13 8 * As the law does not require interest due and payable, and interest unclaimed, to be audited, the Audit Office has not checked these figures.

B.—J [Pt. IJ ].

PUBLIC ACCOUNTS, 1935-1936

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) under SPECIAL ACTS of the LEGISLATURE and of RECOVERIES in respect of such DISBURSEMENTS for the FINANCIAL YEAR ended 31st March, 1936. Debt Services.

15

Gross Amount I Net Amount n ,. char S® d 40 1 Recoveries charged to Ordinary llevenue recoveries. Ordinary Revenue Account. | Account. £ s. d. £ s. d. £ s. d. Interest (details as shown in foregoing statement) .. 10,333,070 3 3 2,602,876 9 7 7,730,193 13 8 AMORTIZATION OF DEBT. Sinking Fund. Finance Act, 1928, Section 13 :— Westport Harbour Act, 1920, — Westport Harbour Board Act, 1884 —• Sinking Fund in respect of loans raised by Westport Harbour Board— Annual payment in terms of section 13 (4) (a) .. 7,000 0 0 .. 7,000 0 0 Amount paid in terms of section 13 (4) (d), being 4| per cent, in respect of £85,750 paid by the Public Trustee to 31st March, 1935, for redemption of loans .. .. .. .. 3,858 15 0 .. 3,858 15 0 Total, Sinking Fund .. .. 10,858 15 0 .. 10,858 15 0 Repayment of Funded Debt. Repayment of Funded Debt (in terms of section 8 of the Finance Act, 1922, under Memorandum of Agreement with the Imperial Government dated 6th September, 1922)* .. Total, Repayment of Funded Debt* Repayment of the Public Debt Act, 1925. Repayment of the Public Debt Act, 1925 :— Section 11 (a), — Amount transferred to the Public Debt Repayment Account, being contribution for the Year 1935-36 of \ per cent, on the public debt within the meaning of the Act outstanding at 31st March, 1935 (J per cent. on £208,599,968 4s. 2d.) .. .. .. 1,042,999 16 10 .. 1,042,999 16 10 Amount transferred to the Public Debt Repayment Account, being contribution of J per cent, on £11,832,033 12s., debt redeemed under the Act to 31st March, 1935 .. .. .. .. 59,160 3 4 .. 59 160 3 4 Section 11 (6), — Amount transferred to the Public Debt Repayment Account, being contribution of 3J per cent, on £11,832,033 12s., debt redeemed under the Act to 31st March, 1935 .. .. .. .. 414,121 3 6 .. 414,121 3 6 Amount transferred to the Public Debt Repayment Account, being contribution of 3| per cent, on £1,440,215, debt redeemed under the Act during the year 1935-36, computed from the dates of redemption to 31st March, 1936 .. .. .. 26,805 7 2 .. 26 805 7 2 Total, Repayment of the Public Debt Ac<U925 1,543,086 10 10 .. 1,543,086 10 10 SECURITIES REDEEMED. Repayment of Advances in Terms of Deed of Hypothecation dated 15th February, 1933. Finance Act, 1931 (No. 4), Section 7 (2): — Repayment of portion of amounts advanced .. .. 950,000 0 0 950,000 0 0 Total, Repayment of Advances .. 950,000 0 0 950,000 0 0 Transfer to Loans Redemption Account. Public Revenues Act, 1926, Section 135 (4): — Amount transferred to the Loans Redemption Account for the redemption of Main Highways loans, representing proportion of the interest on the balance of the Loans Redemption Account earned by moneys held in that account for the redemption of Main Highways loans .. .. .. .. .. 13,987 2 11 .. 13,987 2 11 Total, Transfer to Loans Redemption Account .. .. .. 13,087 2 11 .. 13,987 2 11 Carried forward .. .. . . 12,851,002 12 0 3,552,876 9 7 9,298,126 2 5 _ I . ' * Payments suspended following Hoover proposals regarding war debts.

B.—i rPT ill.

PUBLIC ACCOUNTS, 1 935-1 936.

DISBURSEMENTS and RECOVERIES under SPECIAL ACTS of the LEGISLATURE— continued. Debt Services— continued.

16

Gross Amount Net Amount charged to B,ecoven>s ! charged to Ordinary Revenue ! Ordinary Revenue Account. | Account. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 12,851,002 12 0 3,552,876 9 7 9,298,126 2 5 ADMINISTRATION AND MANAGEMENT. New Zealand Loans Act, 1932, Section 62 (3) : — Stamp duty on transfers of New Zealand Consolidated Stock .. .. .. .. .. 6,575 12 6 Less Amounts recovered from — £ s. d. Electric Supply Account .. .. 330 8 10 Discharged Soldiers Settlement Account 120 1 1 Land for Settlements Account .. 6 13 7 State Advances Account— Settlers Branch .. .. 971 17 7 Workers Branch .. .. 494 9 1 State Forests Account .. .. 96 1 0 .— .. 2,019 11 2 4,556 1 4 New Zealand Loans Act, 1932, Section 61 :— Charges and expenses of raising loans, — Issues in renewal and conversion—• Public Works Fund—General Purposes Account .. 11,194 14 2 Public Works Fund—Electric Supply Account .. 0 2 7 Discharged Soldiers Settlement Account .. .. 0 13 Education Loans Account .. .. .. 913 8 5 Land for Settlements Account .. .. .. .. 37 10 0 Native Land Settlement Account .. .. 456 14 2 State Forests Account .. .. .. .. 010 12,565 1 7 37 10 0 J.2,527 11 7 New Zealand Debt Conversion, 1933 .. .. 11 12 7 .. 11 12 7 New Zealand Debt Conversion Act, 1932-33, Section 19 (3)— Costs, charges, and expenses of conversion— Premiums paid in cash .. .. .. 30 4 10 .. 30 4 10 Charges and expenses of redemptions— Education Loans Account .. , . ,. 99 12 3 .. 99 12 3 12,706 11 3 37 10 0 12,669 1 3 New Zealand Loans Act, 1932 : — Section 24 (1), — Amount paid Bank of England for half-year ended 30th April, 1935, for management of New Zealand loans— Consolidated Stock .. .. .. .. 19,969 10 3 Less amounts recovered from— £ s. d. Electric Supply Account .. .. 2,807 13 11 Discharged Soldiers Settlement Account .. .. .. 78 5 2 Land for Settlements Account .. 719 13 10 Main Highways Account .. 164 14 0 State Coal-mines Account .. 15 8 9 State Forests Account .. .. 63 3 0 State Advances Account — Settlers Branch .. 2,527 8 3 Workers Branch .. .. 1,235 0 10 Local Authorities Branch .. 297 18 11 —— — .. 7,909 6 8 12,060 3 7 Total, Administration and Management 39,251 14 0 9,966 7 10 29,285 6 2 PAYMENTS ON GUARANTEED LOANS. Land Settlement Finance Act, 1909 Section 13 (1), — Interest and principal in arrear made good under Government guarantee — Clarkin Land Settlement Association .. .. 5,482 15 0 Eiffelton Land Settlement Association .. .. 11,231 8 6 Hari Hari Land Settlement Association .. .. 2,501 1 4 Carried forward .. .. .. 19,215 4 10 Carried forward .. .. 12,890,254 6 0 3,562,842 17 5 9,327,411 8 7

B.—l [PT. II

PUBLIC ACCOUNTS, 1935-1936.

DISBURSEMENTS and RECOVERIES under SPECIAL ACTS of the LEGISLATURE—continued. Debt Services —continued.

3—B. 1 [PT. 111.

17

Gross Amount Net Amount charged to n»mvprip« charged to Ordinary Revenue recoveries. Ordinary Bevemie Account. Account. £ s. d. £ s. d. £ s. dl Brought forward .. .. .. 12,890,254 6 0 3,562,842 17 5 9,327,411 8 7 PAYMENTS DM GUARANTEED LOANS —continued. Brought forward .. .. .. 19,215 4 10 Land Settlement Finance Act, 1909—continued. Section 13 (1) —continued. Interest and principal in arrear made good under Govern ment guarantee—continued. Lake Alice Land Settlement Association .. .. 5,105 18 9 Melville Downs Land Settlement Association .. j 3 8 8 24,324 12 3 Less Repayment by Associations under subsection (5) — Auchmore Land Settlement Association .. .. 2,206 14 6 Chastleton Land Settlement Association .. | .. Dr. 1 16 0 Eiffelton Land Settlement Association .. j .. 87 7 2 Glengarifl Land Settlement Association .. I .. Dr. 13 19 8 Lake Alice Land Settlement Association .. .. 986 8 7 Lansdowne Land Settlement Association ,. i .. 39 13 1 Matamau Land Settlement Association .. .. 1,492 8 11 Moorfield Land Settlement Association .. I ,. Dr. 77 13 0 Nikau Grange Land Settlement Association .. .. 1,699 18 8 Owersby Land Settlement Association .. .. Dr. 3 10 0 Waipa Land Settlement Association ,. .. Dr. 61 16 3 y Woodside Land Settlement Association .. ,. 55 14 0 6,409 10 0 ! 17,915 2 3 Local Bodies' Loans Amendment Act, 1908 :— Section 10, — Subsidies on instalments of sinking fundCambridge Borough Council, due 30th April, 1935 .. 25 0 0 Christchurch City Council, due 31st March, 1936 .. 71 5 0 Grey Lynn Borough Council, due 1st April, 1935" . . 225 0 0 Levin Borough Council, due 1st April, 1925 .. 135 0 0 Port Chalmers Borough Council, due 31st March, 1935 17 10 0 Port Chalmers Borough Council, due 31st March, 1936 17 10 0 Taihape Borough Council, due 1st April, 1935 ., 106 5 0 Taihape Borough Council, due 31st March, 1936 .. 18 15 0 616 5 0 616 5 0 Local Bodies' Loans Act, 1926, Section 76 :— Payments to State Advances Office by way of subsidy on instalments due by local authorities in respect of loans for roading outlying districts .. .. .. 113 9 ,. 113 9 Total, Payments on Guaranteed Loans 24,952 1 0 6,409 10 0 18,542 11 0 TOTAL, DEBT Services .. .. 12,915,206 7 0 3,569,252 7 5 9,345,953 19 7

B.—l [Pt II

PUBLIC ACCOUNTS, 1 935-1 936.

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) under SPECIAL ACTS of the LEGISLATURE and RECOVERIES in respect of such DISBURSEMENTS for the FINANCIAL YEAR ended 31st March, 1936. Other Services.

18

Gross Amount Net Amount ,„ t charged to HewmriM i charged to Acl - Ordinary Revenue I Ordinary Revenue Account. A ccount. £ s. d. £ s. d. £ s. d. EDUCATION. Grants and Subsidies. University Colleges. Land Act, 1924 : — Section 297 (a), — Transfer to Vote, Education, of that portion of the National-endowment Revenue for the Year ended 31 March, 1935, paid to the Universities under Section 32 of the New Zealand University Amendment Act, 1914 .. .. .. .. .. 13,709 13 2 Education Boards, dkc. Land Act, 1924 :— Section 297 (b), — Transfer to Vote, Education, of the residue to 31 March, 1935, of National-endowment Revenue .. .. 82,257 18 11 1 .. 95,967 12 1 TOTAL, Education .. .. 95,967 12 1 .. 95,967 12 1 GRANTS AND SUBSIDIES. Payment to Racing Clubs of Proportion of Totalizator Duty. , Finance Act, 1931 (No. 4), Section 20 (1), and Finance Act, 1935 (No. 2), Section 17: — Refunds to racing clubs of proportion of totalizator duty .. .. .. .. .. .. 41,478 15.4 .. 41,478 15 4 Contribution towards Cost of Singapore Naval Base. Finance Act, 1927 (No. 2): — » Section 5 .. .. . . .. .. I 100,000 0 0 1 .. 100,000 0 0 Subsidies to Superannuation Funds. Finance Act, 1935 : — Section 19, —- Government Railways Superannuation Fund .. 82,200 0 0 Public Service Superannuation Fund .. .. j 5,000 0 0 Teachers' Superannuation Fund .. .. ..112,800 0 0 I 200,000 0 0 .. 200,000 0 0 Miscellaneous Grants and Subsidies. Land Act, 1924 : — Sections 139 and 358, — Amount paid by Receivers of Land Revenue into Local Bodies' Deposit Accounts for payment to local authorities in respect of rents, royalties, &c. (" thirds," " fourths," and " halves ") — £ s. d. National-endowment revenue .. 2,918 18 9 Territorial revenue .. .. 5,898 11 8 Miscellaneous receipts .. .. 0 5 0 8,817 15 5 .. 8,817 15 5 Waihotj and Ohinemuri Rivers Improvement Act, 1910, Section 17 (4) (d), and Appropriation Act, 1916, Section 27 : — Contributions towards interest and cost of administration ] and maintenance of Waihou and Ohinemuri Rivers Improvement Works, —• On account of year 1934-35 .. .. .. j 1,150 7 2 .. j 1,150 7 2 Total Grants and Subsidies .. 351,446 17 11 .. j 351,446 17 11 Carried forward .. .. .. I 447,414 10 0 .. j 447,414 10 0

B.—l [PT. ll],

PUBLIC ACCOUNTS, 1935-193 6.

DISBURSEMENTS and RECOVERIES under SPECIAL ACTS of the LEGISLATURE— continued. Other Services — continued.

19

Gross Amount Net Amount Act „ chargod to R . mv . ri ., charged to Ordinary Revenue ecoverie_. Ordinary Revenue Account. Account. . _ _ , £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 447,414 10 0 .. 447,414 10 0 SALARIES AMD HONORARIA. Legislative. Civil List Aot, 1920 :— Part III, Section 16, — Speakers of both Houses and Chair- £ s. d. men of Committees .. .. 2,421 7 7 I Part III, Section 17, — Members of the Legislative Council.. 7,230 4 2 Members of the House of Representatives .. .. .. .. 27,644 7 4 Part IV, Section 22, — Officers of Legislative Council and House of Representatives .. 1,964 14 0 39,260 13 1 39,260 13 1 Justice. .. 39,260 13 1 JUDICATURE AMENDMENT ACT, 1920 :— Section 3, —• The Judges— The Chief Justice— Myers, Sir M., K.C.M.G., K.B., salary, 1 April, 1935, to 31 March, 1936 . . . . .. .. 2,212 10 0* The Puisne Judges— Ostler, H. H., salary, 1 April, 1935, to 31 March, 1936 2,000 0 0 Reed, Sir J. R., C.B.E., salary, 1 April, 1935, to 31 March, 1936 .. .. .. .. 2,000 0 0 Smith, D. S., salary, 1 April, 1935, to 31 March, 1936 2,00.0 0 0 Blair, A. W., salary, 1 April, 1935, to 31 March, 1936 2,000 0 0 Kennedy, R., salary, 1 April, 1935, to 31 March, 1936 2,000 0 0 Pair, A., salary, 1 April, 1935, to 31 March, 1936 .. 2,000 0 0 Callan, J. B., salary, 3 May, 1935, to 31 March, 1936 1,822 11 7 Northcroft, H. E., salary, 14 May, 1935, to 31 March, 1936 .. .. '.. .. .. 1,763 8 10 Herdman, Sir A. L., salary, 1 April, 1935, to 31 July, 1935 .. .. .. .. .. 666 13 4 Johnston, H. P., salary, 1 April, 1935, to 15 May, 1935 .. .. .. .. ... 250 0 Of Rural Mortgagors Final Adjustment Act, 1934-35 :— Section 7, — Judge of the Court of Review— Johnston, H. P., salary, 16 May, 1935, to 31 March, 1936 .. .. .. .. .. 1,750 0 0 20,465 3 9 .. 20,465 3 9 Other Salaries. Industrial Conciliation and Arbitration Aot, 1925 :— Section 64, — Judge of the Arbitration Court— Frazer, Sir Francis, salary, 1 April, 1935, to 16 April, 1935 .. .. .. .. . . 88 17 9 Page, E., salary, 17 April, 1935, to 31 March, 1936 .. 1,911 2 3 Public Revenues Act, 1926 Section 6, — Salary, Controller and Auditor - General (Campbell, G. F. C., C.M.G.), 1 April, 1935, to 31 March, 1936 .. 1,128 14 4 Public Service Act, 1912, and Appropriation Act, 1925, Section 20 (1) (a) : — Public Service Commissioner, — Verschaffelt, P. D. N., C.M.G., salary, 1 April, 1935, to 30 June, 1935 .. .. .. .. .. 310 1 9 Public Service Act, 1912 :— Section 7 (4), — Deputy Public Service Commissioner— Thomson, A. D., salary, 12 April, 1935, to 30 June, 1935 272 3 9 Finance Act, 1919 :— Section 23, — Acting Public Service Commissioner — Thomson, A. D., salary, 1 July, 1935, to 31 March, 1936 992 5 11 Assistant Acting Public Service Commissioner— Mark, T., salary, 12 April, 1935, to 31 March, 1936 .. 920 10 6 5,623 16 3 .. 5,623 16 3 Total, Salaries and Honoraria .. 65,349 13 1 .. 65,349 13 1 | Carried forward .. .. .. 512,764 3 1 .. 512,764 3 1 * Half-pay for period 1st to 12th April, 1935, while acting as Administrator. t Salary for period 16th May, 1935, to 31st March, 1936 (£1,750), as Judge of the Court of Review, also paid and charged under Rural Mortgagors Final Adjustment Act., 1934-35, Section 7.

B.—l [PT. ll].

PUBLIC ACCOUNTS, 19 3 5-1 93 6.

DISBURSEMENTS and RECOVERIES under SPECIAL ACTS of the LEGISLATURE —continued. Other Services —continued.

20

Gross Amount Net Amount Ant charged to Tiennvpripi charged to Ordinary Revenue ; ' Ordinary Revenue Account. Account. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 512,764 3 1 .. 512,764 3 1 HIGHWAYS. Tire-tax, Fees, and Fines transferred to Main Highways Account. Finance Act, 1927 (No. 2): — Section 24 (1), — Transfer to Main Highways Account Bevenue Bund as under — £ s. d. Tire-tax .. .. .. 93,308 9 11 Motor-vehicles fees, fines, &c. .. 431,895 11 6 525,204 1 5 .. 525,204 1 5 Tax on Motor-spirits transferred to Main Highways Account. Motor-spirits Taxation Aot, 1927, Section 9 (1) (a): — Allocation of residue after deduction of expenses,* — 92 per cent, of residue for period 1 April, 1935, to 31 March, 1936 .. .. .. .. 1,449,124 18 5 .. 1,449,124 18 5 (Transfer to Main Highways Account Bevenue Bund.) Tax on Motor-spirits paid to Boroughs. Motor-spirits Taxation Act, 1927 : — Section 9 (1) (b), —■ Allocation of residue after deduction of expenses,*— Besidue paid to Borough Councils— 8 per cent, for period 1 January, 1995, to j 31 December, 1935 .. .. .. .. 109,325 1 1 .. 109,325 1 1 Motor-vehicles : Mileage-tax and Penalties. Mileage-tax and Penalties transferred to Main Highways Account. Motor-spirits Taxation Act, 1927, Section 9 (1) (a), and Motor-vehicles Amendment Act, 1934-35 :— Section 4 (6) (a), Electrically-propelled £ s. d. motor-vehicles .. .. .. 1,536183 Section 4 (6) (6), Other |motor-vehicles 78 16 8 — 1,615 14 11 Mileage-tax and Penalties paid to Boroughs. Motor-spirits Taxation Act, 1927, Section 9(1) (b), and Motor-vehicles Amendment Act, 1934-35 Section 4 (6) (a), Electrically-propelled £ s. d. motor-vehicles .. .. .. 97 9 1 Section 4 (6) (6), Other motor-vehicles 4 15 11 102 5 0 1,717 19 11 .. 1,717 19 11 Expenses of collecting and making Refunds. Finance Act, 1927 (No. 2): — Section 24 (3), — Transfer to the credit of Vote, Customs, in respect of the expenses incidental to the collection of tire-tax .. 762 3 1 Motor-spirits Taxation Act, 1927 : — Section 7, — Expenses of collecting tax on motorspirits paid to the credit of Vote, Customs for the period 1 January £ s. d. 1935, to 29 February, 1936 . . 17,262 1 9 Expenses of refunding tax on motorspirits paid to the Bost Office for the period 1 January, 1935, to 31 December, 1935 .. .. 4,009 7 0 21,271 8 9 22,033 11 10 .. 22,033 11 10 TOTAL, Highways .. .. .. 2,107,405 12 8 .. 2,107,405 12 8 i Carried forward .. .. .. 2,620,169 15 9 .. 2,620,169 15 9 * No deduction has been made in respect of any expenses incidental to the allocation of the residue.

B.—l [PT. II

PUBLIC ACCOUNTS, 1935-1936.

DISBURSEMENTS and RECOVERIES under SPECIAL ACTS of the LEGISLATURE— continued. Other Services — continued.

21

Gross Amount Net Amount charged to Ropmrnriea charged to Act ' Ordinary Revenue Ordinary Revenue Account. Account. : ! - — — £ s. d. £ s. d. £ s. d. Brought forward .. .. •• 2,620,169 15 9 .. 2,620,169 15 9 EXCHANGE. Finance Act, 1932 :— Section 55, — Exchange on remittances of public moneys to or from any country beyond New Zealand .. .. 1,724,813 12 3 131,277 4 11 1,593,536 7 4 TOTAL, Exchange 1,724,813 12 3 131,277 4 11 1,593,536 7 4 ADVANCES. On Account of other Governments. Finance Act, 1930 (No. 2) : — Section 7, — Advances made on behalf of other Governments — British Guiana.. .. .. .. .. 112 6 5 .. 112 6 5 Canada .. .. •. ■• • • 221 12 10 115 18 11 105 13 11 Commonwealth .. .. .. .. 26,450 7 5 25,447 2 11 1,003 4 6 Fiji .. .. .. .. .. .. 0 18 11 6 4 9 Or. 5 5 10 Imperial Government .. .. .. .. 18,933 4 10 16,709 0 4 2,224 4 6 Union of South Africa .. .. .. .. 1 14 6 .. 1 14 6 45,720 4 11 42,278 6 11 3,441 18 0 Miscellaneous Advances. Education Reserves Act, 1928 :— Section 29 (1), — Amount recovered from the Greymouth and Hokitika High Schools Deposits Account, being part of amount paid as compensation for improvements on Reserve 121b, Block V, Poerua Survey District, forming part of the endowments of the Greymouth and Hokitika High Schools, in respect of expenditure incurred during the year 1930-31.. .. .. .. 100 0 0 Or. 100 0 0 TOTAL, Advances 45,720 4 11 42,378 6 11 3,341 18 0 OTHER SPECIAL ACTS. Pensions. Old-age Pensions. Land Act, 1924 : — Section 298, — Application of national-endowment revenue in payment of old-age pensions .. .. .. .. 41,128 19 6 .. 41,128 19 6 Other Pensions. Judicature Act, 1908 : — Sections 12-14, — Superannuation allowances — Chapman, Sir F. R., 1 April, 1935, to 31 March, 1936 1,083 6 8 Stringer, Sir T. W., 1 April, 1935, to 31 March, 1936 750 0 0 Adams, A. S., 1 April, 1935, to 31 March, 1936 .. 666 13 4 Herdman, Sir A. L„ 1 August, 1935, to 31 March, 1936 722 4 4 3,222 4 4 .. 3,222 4 4 TOTAL, PENSIONS .. .. .. 44,351 3 10 .. 44,351 3 10 Carried forward .. .. .. 44,351 3 10 .. 44,351 3 10 Carried forward .. .. .. 4,390,703 12 11 173,655 11 10 4,217,048 1 1

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1935-193 6.

DISBURSEMENTS and RECOVERIES under SPECIAL ACTS of the LEGISLATURE-continued. Other Services — continued.

22

Uross Amount i Met Amount Act. _,i 0harg ?? to Eppoveripfl I charged to Ordinary Revenue Recoveries. j Ordinary Revenue Account. Account. Brought forward .. .. .. 4,390,703 12 11 173,655 11 10 4,217,048 1 1 OTHER SPECIAL ACTS—continued. Brought forward .. .. .. 44,351 3 10 .. 44,351 3 10 Miscellaneous. Appeopeiation Act, 1926 :— Section 15, — Travelling-expenses of His Excellency the GovernorGeneral and staff in excess of amount provided under the Civil List Act, 1920 .. .. .. 1,688 2 10 1 688 2 10* Family Peotection Act, 1908 :— Section 34 (2), — Refund of death duties paid in excess .. .. 249 7 9 249 7 9 Finance Act, 1926 :— Section 16, — Refund of Jury fees .. ., .. .. 4 0 0 4 0 0 Finance Act, 1930, Section 53 (4), and Finance Act, i 1931 (No. 2), Section 25 (2) (b) Land assurance claims admitted and paid in connection with losses sustained through errors in the definitions of boundaries .. .. .. .. .. 70 0 0 .. 70 0 0 Finance Act, 1931 (No. 4) :— Section 24 (2), — Rents received from Post Office sites transferred to Post and Telegraph Department .. .. .. 25 5 0 25 5 0 Finance Act (No. 3), 1934 Section 8, — Interest on income-tax paid in advance .. .. 6,858 17 5 .. 6 858 17 5 Finance Act, 1932-33 :— ■ Section 7, — Refund of taxation on interest— £ s. d. On Rural Advances bonds .. 44,541 10 0 On Land Settlement Association's debentures .. .. .. 348 12 10 On Rural Intermediate Credit Board's securities .. .. 901 17 2 45,792 0 0 .. 45,792 0 0 Greymouth Harbour Boabd Amendment Act, 1935 :— Section 3 (3), —■ Payment to Greymouth Harbour Board of subsidy equivalent to interest at 4 per cent, for the period 1st January, 1935, to 1st April, 1935, on £260,000 debentures issued by the Board, and maturing 14th July, 1952 .. .. .. .. .. 2,585 12 9 .. 2,585 12 9 Hawse's Bay Eaethquake Act, 1931 :— Section 58— Loan to Hastings Borough Council for the erection of community retail shops .. .. .. .. 26 9 4 ft. 26 9 4t Land Act, 1924 Section 295 (2), — Administration expenses of national-endowment land .. 6,741 13 6 6 741 13 6 Carried forward .. .. .. 108,366 3 1 26 9 4 108,339 13 9 Carried forward 4,390,703 12 11 173,655 11 10 TT * See also £2,423 12s. 3d. under Civil List, Part I (B.-l [Pt. I]) t Rent of communit^hops..

B. —1 [PT. II

PUBLIC ACCOUNTS, 1935-193 6.

DISBURSEMENTS and RECOVERIES under SPECIAL ACTS of the LEGISLATURE— continued. Other Services — continued.

23

Gross Amount Net Amount \nt charged to RemvpriM charged to Act - Ordinary Revenue * Ordinary Revenue Account. Account. £ s. d. £ s. d. £ s. d. j Brought forward .. .. .. 4,390,703 12 11 173,655 11 10 4,217,048 1 1 ! OTHER SPECIAL ACTS—continued. , Brought forward .. .. .. 108,366 3 1 26 9 4 108,339 13 9 Miscellaneous —continued. Native Purposes Act, 1931 : — Section 51, — Twelfth annual payment to Arawa District Trust Board for the benefit of the Arawa Tribe.. .. 6,000 0 0 .. 6,000 0 0 Section 54, — Ninth annual payment to Tuwharetoa Trust Board for benefit of Tuwharetoa Tribe in connection with Lake Taupo claims .. .. .. -. .. 3,000 0 0 .. 3,000 0 0 Public Revenues Act, 1926 :— Section 151, — Free issue of official postage-stamps to members of the House of Representatives and to members of j the Legislative Council . . .. .. .. 2,406 0 0 .. 2,406 0 0 Rural Advances Act, 1926 I Section 8 (2), — Interest paid on Rural Advances bonds— 5-per-cent. bonds to mature 15 September, 1947— j £ s. d. j Interest due 15 March, 1934 .. 10 0 0 Interest due 15 September, 1934 246 5 0 Interest due 15 March, 1935 .. 3,752 10 0 Interest due 15 September, 1935 105,067 10 0 Interest due 15 March, 1936 .. 101,192 10 0 210,268 15 0 Less amount recovered from State Advances Office .. 171,084 4 9 39,184 10 3 5-per-cent. bonds to mature 15 September, 1938— £ s. d. Interest due 15 September, 1935 250 0 0 Interest due 15 March, 1936 . . 250 0 0 500 0 0 Less amount received from State Advances Office .. 500 0 0 TOTAL, OTHER Special ACTS .. .. 330,540 18 1 171,610 14 1 158,930 4 0 TOTAL, Other SERVICES .. .. 4,721,244 11 0 345,266 5 11 4,375,978 5 1

B.—l [FT. ll],

PUBLIC ACCOUNTS, 1 935-1 93 6

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) under the RURAL INTERMEDIATE CREDIT ACT, 1927, Section 16. Advances to the Rural Intermediate Credit Board.

Note. -In terms of the Rural Intermediate Credit Act, 1927, the amounts advanced and outstanding at any time shall not exceed in the aggregate the sum of '£400,000. Every advance shall be free of interest for the period of ten years immediately succeeding the date on which the first such advance is made. After the expiration of the said period of ten years interest shall be payable half-yearly, at such rate as the Minister of Finance shall from time to time determine. STATEMENT of BALANCES OUTSTANDING on 31st March, 1936, in respect of PAYMENTS MADE from the CONSOLIDATED FUND on behalf of OTHER GOVERNMENTS. Name of Government. Balance outstanding at 31st March, 1936. £ s. d. British Guiana .. .. .. .. .. ~ .. 112 6 5 Canada .. .. .. .. .. .. .. .. 221 12 10 Commonwealth of Australia .. .. .. .. .. 15,415 8 7 Fiji •• •• •• .. .. .. .. Or. 110 imperial Government—General Advances .. .. .. .. 13,889 17 9 Union of South Africa .. .. .. . . .. .. 1 14 6 Total .. .. .. .. .. .. .. £29,639 19 1 Note.—Details of transactions are shown on page 25. STATEMENT of IMPRESTS of the CONSOLIDATED FUND (Ordinary Revenue Account) OUTSTANDING as at the 31st March, 1936, showing the SERVICES for which they were issued. Consolidated Fund : — Ordinary Revenue Account, —- Under Special Acts— £ s. d. Rural Advances Act, 1926 .. .. .. .. .. .. ~ 3,000 6 0 Interest on Loans .. .. .. .. .. .. , .. 23 145 3 7 Votes— Customs .. .. .. .. ~ .. .. ~ _ _ _ _ 794 jg 7 External Affairs .. . . .. ~ .. .. . _ _ .. 10 629 19 3 Printing and Stationery .. .. .. .. ~ .. ~ 3 094 14 5 Native .. .. .. .. .. .. .. .. ' 30 19 4 Justice and Prisons .. .. .. .. ~ .. _ _ # _ 93 14 4 Police •• •• •• •• •• •• .. .. 534 0 0 Naval Defence .. .. .. .. .. ~ ~ ~ .. 24 862 22 Defence .. .. .. .. .. .. .. 21811 Lands and Survey .. .. .. .. .. .. .. _, .. 1 414 1 0 Industries and Commerce, Tourist, and Publicity .. .. .. .. .. 8 11 Mines •• •• •• •• •• .. .. '380 6 8 ! Health .. .. .. .. .. .. .. .. . . 904 0 0 Mental Hospitals .. .. .. .. .. .. .. ~ _ _ 24 0 0 Education .. .. .. .. .. ~ .. , _ _ 32 5 5 Pensions.. .. .. .. .. .. .. .. .. 12,172 6 2 General Imprest .. .. .. .. .. .. .. ># 10,487 0 6 General Services .. . . .. . . .. .. ~ . .. 86 693 2 7 ! Total .. .. £179,565 1 10

24

One-third of Two-thirds of Advance to be . . , , Date on which Date from whioh i Advance (in Cash) credited to the Eural Total Advance Date of Advance. Term. ReDavment ; s <j ue Interest becomes i for the Purpose of Intermediate Credit in Terms of payable. I carrying on Business Redemption Fund Section IB. under the Act. in Terms of Section 17 (1). Years. £ s. d. £ s. d. £ s. d. June 30,1928.. 20 June 29,1948.. June 30, 1938 3,400 0 0 1,700 0 0* 5,100 0 0 June 30,1928.. 20 June 29,1948.. „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 July 31,1928.. 20 July 30,1948.. „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 Aug. 15,1928.. 20 Aug. 14,1948.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 Aug. 21,1928.. 20 Aug. 20,1948.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 Sept. 13,1928.. 20 Sept. 12,1948.. „ „ 5.000 0 0 2,500 0 0* 7,500 0 0 Oct. 3,192,8.. 20 Oct. 2,1948.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 Oct. 8,1928.. 20 Oct. 7,1948.. ,. „ 10,000 0 0 5,000 0 0* 15,000 0 0 Oct. 19,1928.. 20 Oct. 18,1948.. „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 Nov. 8,1928.. 20 Nov. 7,1948.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 Dec. 21,1928.. 20 Dec. 20,1948.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 April 10, 1929.. 20 April 9,1949.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 May 16,1929.. 20 May 15,1949.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 May 27,1929.. 20 May 26,1949.. I „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 June 4,1929.. 20 June 3,1949.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 June 27, 1929.. 20 June 26, 1949.. j „ „ 8,000 0 0 4,000 0 0* 12,000 0 0 June 28, 1929.. 20 June 27, 1949.. „ „ 30,000 0 0 15,000 0 0* 45,000 0 0 Aug. 28, 1929.. 20 Aug. 27, 1949.. , „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 Sept. 16, 1929.. 20 Sept. 15, 1949.. „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 Oct. 3,1929.. 20 Oct. 2,1949.. „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 Oct. 24,1929.. 20 Oct. 23,1949.. „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 Nov. 5, 1929.. 20 Nov. 4,1949.. „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 April 16,1930.. 20 April 15, 1950.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 May 1,1930.. 20 April30, 1950. . „ „ 20,000 0 0 10,000 0 0* 30,000 0 0 May 30, 1930.. 20 May 29, 1950.. „ „ 20,000 0 0 10,000 0 0* 30,000 0 0 Junel7, 1930.. 20 June 16, 1950,. „ „ 20,000 0 0 10,000 0 0* 30,000 0 0 June 30, 1930. . 20 June 29, 1950 . „ „ 20,270 0 0 10,130 0 0* 30,400 0 0 Total amount advanced prior to 31st March, 1931 .. £266,670 0 0 £133,330 0 0* £400,000 0 0 * Securities issued in lieu of cash, in terms of subsection (4) of section 17.

B.—l [Pt. ll],

PUBLIC ACCOUNTS, 1985-1936

SUMMARY of ACCOUNTS of LOCAL BODIES for the FINANCIAL YEAR ended 31st March, 1936.

4—B. 1 [PT. ll].

25

j Balances on Payments and Balances on 1st April, 1935. -tteoeipis. Transfers. 31st March, 1936. ENDOWMENTS OF LAND. £ s. d. £ s. d. £ s. d. £ s. d. Harbour Board — (Greymouth Harbour Board Act, 1884, Section 7) — Greymouth .. .. .. 9 10 0 1,790 9 2 1,708 2 2 91 17 0 Counties : — (Land Act, 1924, Sections 138 (b) and 357, and Finance Act, 1924, Section 17 (2) )— Fiord .. .. .. .. 184 18 7 .. 2» 11 7 161 7 0 Sounds .. .. .. 1,463 15 1 .. 199 18 3 1,263 16 10 Taupo .. .. .. . . 684 14 6 35 6 1 .. 720 0 7 2,333 8 2 35 6 1 223 9 10 2,145 4 5 j TOTAL, Endowments OF LAND .. 2,342 18 2 1,825 15 3 1,931 12 0 2,237 1 5 — GOLDFIELDS revenue. (Mining Act, 1926, Section 447.) City : — Dunedin .. .. .. .. . . 0 10 0 0 10 0 0 10 0 0 10 0 Counties :— Ashburton .. .. .. .. 150 150 Ashley .. .. .. .. .. 050 05 0 Bay of Islands .. .. .. .. 2 10 0 2 10 0 Bruce .. .. .. .. .. 100 0 15 0 050 Buller .. .. .. .. 279 16 10 1,215 5 10 1,398 10 5 96 12 3 Collingwood .. .. .. 219 3 4 392 16 6 565 15 4 46 4 6 | Coromandel .. .. .. 80 16 6 363 4 4 416 11 10 27 9 0 Dannevirke .. ■. .. .. 0 5 0 .. 0 5 0 Franklin .. .. .. .. .. 100 100 Great Barrier Island .. .. 5 5 0 15 17 6 20 17 6 0 5 0 Grey .. .. .. .. 1,356 11 10 5,784 0 0 6,893 10 10 247 1 0 Hauraki Plains .. ., .. .. .. Hawke's Bay .. .. .. .. 050 .. 050 Horowhenua .. .. .. .. 150 100 050 Inangahua .. .. .. 831 4 5 2,226 1 6 2,808 5 10 • 249 0 1 Kairanga .. .. .. .. .. .. Kaitieke .. .. .. .. .. 0 10 0 0 10 0 Lake .. .. .. .. 83 12 9 640 9 10 689 2 3 35 0 4 Mackenzie .. .. .. 050 .. 050 Manawatu .. .. .. .. 0 10 0 0 10 0 Maniototo . . .. .. 161 15 9 472 8 2 568 13 6 65 10 5 Marlborough .. .. .. 82 5 6 262 4 0 304 6 9 40 2 9 Masterton .. .. .. .. 0 10 0 .. 0 10 0 Murchison .. .. .. 157 8 11 542 5 2 676 11 2 23 2 11 Ohinemuri .. .. .. 160 2 0 534 13 9 673 14 10 21 0 II Peninsula .. .. .. 050 050 0 10 0 Piako .. .. .. .. 0 15 0 30 18 3 31 13 3 Pohangina .. .. .. .. 050 050 Rangitikei .. .. •• .. 050 050 Selwyn .. .. .. .. .. 1 10 0 0 15 0 0 15 0 Southland .. .. .. 114 13 6 416 6 5 519 16 2 11 3 9 Stewart Island .. .. .. .. 333 333 Taieri .. .. .. .. 1 10 0 38 11 0 39 1 0 1 0 0 Takaka .. .. .. .. 39 3 9 63 19 2 95 18 7 7 4 4 Tauranga . . .. .. 1 0 0 2 10 0 3 10 0 Thames .. .. .. .. 53 9 9 306 7 8 352 12 5 7 5 0 Tuapeka .. .. .. .. 170 4 6 550 11 8 701 17 11 18 18 3 Vincent .. .. .. .. 367 16 5 1,453 5 5 1,777 1110 43 10 0 Waihemo .. .. .. 33 6 0 195 1 1 162 15 10 65 II 3 Waikouaiti .. .. .. .. 0 15 0 0 10 0 0 5 0 Waimarino .. .. .. .. 05.0 050 Waimea .. .. .. . . 23 13 9 67 3 9 87 8 9 3 8 9 Waitaki .. .. ... .. 15 16 0 226 7 1 228 1 4 14 1 9 Waitemata .. .. .. .. 0 10 0 0 10 0 Wallace .. .. .. .. 27 6 0 153 10 8 176 15 8 4 1 0 Westland .. .. .. 300 16 11 4,149 11 6 4,383 2 9 67 5 8 Whakatane .. .. .. .. 0 10 0 0 10 0 Whangarei .. .. .. 10 15 3 24 5 8 33 15 11 1 5 0 Whangaroa .. .. .. 0 5 0 .. 0 5 0 4,579 4 8 20,144 9 2 23,624 19 11 1,098 13 11

B.—l [PT. ll],

PUBLIC ACCOUNTS, 1 9 35-1 9 36.

SUMMARY of ACCOUNTS of LOCAL BODIES —continued.

26

Balances on 1 Payments and Balances on 1st April, 1935. neceipw. Transfers. 31st March, 1936. GOLDFtELDS REVENUE —continued. £ s. d. £ s. d. £ s. d. £ s. d. (Mining Act, 1926, Section 447.) Boroughs : — Alexandra .. .. .. 3 11 3 540 8 10 3 050 Brunner .. .. .. .. 7 19 0 676 14 66 Greymouth .. .. .. 050 376 376 050 Hokitika .. .. .. .. 050 2 12 6 2176 Kumara .. .. .. .. 3 18 0 19 19 0 20 17 0 3 0 0 Naseby .. .. .. .. .. 1 10 0 150 05 0 Ross .. .. .. 23 5 0 175 11 10 180 8 10 18 8 0 Runanga .. .. .. .. 210 .. 210 Te Aroha .. .. .. . • 104 0 3 216 19 9 259 18 10 61 1 2 Thames .. .. .. .. 42 18 8 232 6 4 267 12 8 7 12 4 Timaru .. 050 050 Waihi .. .. .. .. 110 0 0 903 8 0 964 9 9 48 18 3 298 3 2 1,567 11 5 1,725 19 10 139 14 9 Total, Goldeields Revenue .. 4,877 7 10 21,712 10 7 25,351 9 9 1,238 8 8 GOLD DUTY. (Gold Duty Act, 1908, Section 12.) Counties Coromandel .. .. .. 6 3 4 49 15 7 54 19 6 0 19 5 Ohinemuri .. .. .. 27 1 4 1,346 17 6 1,373 16 10 0 2 0 Piako Thames .. .. .. .. 0 0 7 94 12 3 86 11 10 8 1 0 33 5 3 1,491 5 4 1,515 8 2 9 2 5 Boroughs Thames .. .. .. .. 6 1 11 61 0 1 67 1 8 0 0 4 Waihi .. .. .. .. 74 10 3 5,550 2 8 5,624 12 11 •80 12 2 5,611 2 9 5,691 14 7 0 0 4 113 17 5 7,102 8 1 7,207 2 9 9 2 9 Less adjustments between accounts, being amount transferred from Waihi Borough to Ohinemuri County in terms of Order in , Council dated 21st July, 1913 .. J .. 350 0 0 350 0 0 Totj! L, GOLD DUTY ... 113 17 5 6,752 8 1 6,857 2 9! 929 FEES AND FINES. (Auctioneers Act, 1928, Section 42.) Cities * Auckland .. .. .. .. 1,403 0 0 1,403 0 0 Christchurch .. .. .. 924 0 0 1,115 0 0 1,038 0 0 1,001 0 0 Dunedin .. .. .. .. .. 1,789 10 0 1,058 0 0 731 10 0 Invercargill .. .. .. .. 500 10 0 .. 500 10 0 Nelson .. .. .. .. 38 10 0 38 10 0 77 0 0 Palmerston North .. .. .. 115 10 0 172 10 0 288 0 0 Wanganui .. .. .. 154 0 0 192 10 0 192 10 0 154 0 0 Wellington .. .. .. .. 1,520 0 0 1,520 0 0 1,232 0 0 6,731 10 0 5,576 10 0 2,387 0 0 ; I Counties : — Akaroa . . .. .. .. 77 0 0 77 0 0 77 0 0 77 0 0 Amuri .. .. .. .. 38 10 0 115 10 0 77 0 0 77 0 0 Ashburton .. .. .. 269 10 0 269 10 0 385 0 0 154 0 0 Bay of Islands ., .. .. .. 17 0 0 17. 0 0 Carried forward .. 385 0 0 479 0 0 556 0 0 308 0 0

—1 [Pt. II

PUBLIC ACCOUNTS, 193 5-193 6.

SUMMARY of ACCOUNTS of LOCAL BODIES— continued.

27

Balance on j ReneiTita I Pnvmpnfo Balance on j 1st April, 1935. | -Receipt». | Payments. 81gt March, 1936. FEES AND FINES —continued. £ s. d. £ s. d. £ s. d. £ s. d. (Auctioneers Act, 1928, Section 42.) Counties —continued. Brought forward .. 385 0 0 479 0 0 556 0 0 308 0 0 Bruce .. .. .. .. •• 38 10 0 38 10 0 Cheviot .. .. .. .. 115 10 0 115 10 0 115 10 0 115 10 0 Clifton .. .. .. .. 77 0 0 38 10 0 77 0 0 38 10 0 Clutha .. .. .. .. • • 38 10 0 38 10 0 Coromandel .. .. .. .. 38 10 0 38 10 0 Ellesmere .. .. .. 115 10 0 154 0 0 115 10 0 154 0 0 Eltham .. .. .. .. 38 10 0 .. 38 10 0 Geraldine.. .. .. .. •. 38 10 0 .. 38 10 0 Hawera .. .. .. .. 77 0 0 77 0 0 77 0 0 77 0 0 Heathcote .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Hobson .. .. .. .. . • 47 0 0 47 0 0 Hokianga .. .. .. •. 3 10 0 3 10 0 Horowhenua .. .. •. 38 10 0 38 10 0 77 0 0 Inangahua .. .. .. •• 38 10 0 38 10 0 Inglewood .. .. .. 154 0 0 38 10 0 154 0 0 38 10 0 Kaikoura .. .. .. .. • • 17 0 0 17 0 0 Kairanga . .. .. .. 38 10 0 115 10 0 154 0 0 Kowai .. .. .. .. 115 ]0 0 115 10 0 115 10 0 115 10 0 Mackenzie .. .. .. 154 0 0 115 10 0 154 0 0 115 10 0 Malvern .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Maniototo .. .. .. • • 38 10 0 .. 38 10 0 Marlborough .. .. .. .. 38 10 0 .. 38 10 0 Masterton .. .. .. • • 231 0 0 1 231 0 0 Murchison.. .. .. .. .. 38 10 0 38 10 0 Oxford .. .. .. .. 38 10 0 77 0 0 38 10 0 77 0 0 Patea .. .. .. .. • • 38 10 0 .. 38 10 0 Piako .. .. .. .. .. 38 10 0 .. 38 10 0 Rodney .. .. ■ ■ ■ • • • 77 0 0 38 10 0 38 10 0 Southland .. .. .. 38 10 0 77 0 0 38 10 0 77 0 0 Springs .... .. .. .. 38 10 0 .. 38 10 0 Stratford .. .. .. .. 77 0 0 77 0 0 77 0 0 77 0 0 Taieri .. .. .. .. .. 38 10 0 38 10 0 Taranaki .. .. .. .. .• 115 10 0 .. 115 10 0 Tuapeka .. .. .. •. •. 38 10 0 38 10 0 Waihemo .. .. .... .. 38 10 0 .. 38 10 0 Waikato .. .. .. .. .. 115 10 0 38 10 0 77 0 0 Waimarino .. .. .. 38 10 0 .. 38 10 0 Waimate .. .. .. .. 38 10 0 77 0 0 77 0 0 38 10 0 Waipa .. .. .. • • • • 38 10 0 .. 38 10 0 Waipara .... .. ■. 38 10 0 .. 38 10 0 Wairewa .. .. .. .. 77 0 0 77 0 0 77 0 0 77 0 0 Wairoa .. .. .. 17 0 0 25 10 0 25 10 0 17 0 0 Waitaki .. .. .. .. 192 10 0 192 10 0 192 10 0 192 10 0 Wanganui .. .. .. • • 38 10 0 . . 38 10 0 Whakatane .. .. .. 8 10 0 38 10 0 47 0 0 Whangarei .. .. .. • • 115 10 0 115 10 0 1,950 10 0 3,344 0 0 3,121 10 0 2,173 0 0 Boroughs Alexandra .. .. .. .. 38 10 0 38 10 0 Ashburton .. .. .. 115 10 0 115 10 0 231 0 0 Balclutha .. .. .. 38 10 0 308 0 0 154 0 0 192 10 0 Blenheim .. .. .. • • 154 0 0 .. 154 0 0 Cambridge .. .. .. 38 10 0 115 10 0 38 10 0 115 10 0 Dannevirke .. .. .. 38 10 0 154 0 0 77 0 0 115 10 0 Dargaviile .. .. .. . ■ 77 0 0 77 0 0 Devonport .. .. .. .. 38 10 0 38 10 0 Feilding .. .. .. .. 154 0 0 192 10 0 231 0 0 115 10 0 Geraldine .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Gisborne .. .. .. ■. • • 346 10 0 346 10 0 Gore .. .. .. .. 192 10 0 115 10 0 231 0 0 77 0 0 Greymoutli .. .. .. .. 38 10 0 .. 38 10 0 Hamilton .. .. .. .. 269 10 0 38 10 0 231 0 0 Hastings .. .. .. .. 115 10 0 269 10 0 308 0 0 77 0 0 Hawera .. .. .. .. 77 0 0 38 10 0 77 0 0 38 10 0 Hokitika .. .. .. .. .. 77 0 0 .. 77 0 0 Inglewood .. .. .. • ■ 38 10 0 .. 38 10 0 Levin .. .. .. •. • - 38 10 0 38 10 0 Lower Hutt .. .. .. .. 115 0 0 77 0 0 38 10 0 Carried forward .. 808 10 0 2,579 10 0 2,040 10 0 1,347 10 0

B.—i [Pt. ii;

PUBLIC ACCOUNTS, 1935-1936.

SUMMARY of ACCOUNTS of LOCAL BODIES—continued.

28

Balance on ttor-riTrfq p.™..», Balance on 1st April, 1935. Receipts. Payments. 81s( . Marchi 193( , FEES AND PINES—continued. £ s. d. £ s. d. £ s. d. £ s. d. (Auctioneers Act, 1928, Section 42.) B orotjghs—continued. Brought forward .. 808 10 0 2,579 10 0 2,040 10 0 1,347 10 0 Lyttelton .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Marton .. .. .. .. 77 0 0 77 0 0 77 0 0 77 0 0 Masterton .. .. .. .. 154 0 0 154 0 0 Matamata .. .. .. .. 95 10 0 18 10 0 77 0 0 Milton .. .. .. .. .. 154 0 0 77 0 0 77 0 0 Morrinsville .. .. .. .. 77 0 0 38 10 0 38 10 0 Napier .. .. .. .. 77 0 0 77 0 0 77 0 0 77 0 0 New Plymouth .. .. .. 77 0 0 115 10 0 77 0 0 115 10 0 Ngaruawahia .. .. .. .. 38 10 0 .. 38 10 0 Oamaru .. .. .. .. 115 10 0 115 10 0 115 10 0 115 10 0 Opotiki .. .. .. .. 17 0 0 .. 17 0 0 Pahiatua .. .. .. .. 77 0 0 .. 77 0 0 Palmerston .. .. .. .. 38 10 0 38 10 0 1! Picton .. .. .. .. .. 38 10 0 38 10 0 Pukekohe.. .. .. .. 38 10 0 77 0 0 77 0 0 38 10 0 Raetihi .. .. .. .. .. 38 10 0 .. 38 10 0 Bangiora.. .. .. .. 115 10 0 77 0 0 115 10 0 77 0 0 Bicearton.. .. .. .. 115 10 0 154 0 0 154 0 0 115 10 0 Biverton .. .. .. .. .. 38 10 0 .. 38 10 0 Botorua .. .. .. .. .. 115 10 0 115 10 0 Roxburgh .... .. .. 38 10 0 38 10 0 Stratford .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Taihape Tapanui .. .. .. .. 38 10 0 .. 3810 0 '! Taumarunni .. .. .. .. 500 10 0 269 10 0 231 0 0 Tauranga .. .. .. .. 77 0 0 38 10 0 38 10 0 Te Aroha .. .. .. 38 10 0 38 10 0 77 0 0 TeAwamutu .. .. .. .. 192 10 0 38 10 0 154 0 0 TeKuiti .. .. .. .. 38 10 0 77 0 0 38 10 0 77 0 0 Temuka .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Timaru .. .. .. .. 269 10 0 269 10 0 269 10 0 269 10 0 Waimate .. .. .. .. 38 10 0 115 10 0 115 10 0 38 10 0 Waipukurau .. .. .. 77 0 0 154 0 0 154 0 0 77 0 0 Wairoa .. .. .. .. 48 10 0 77 0 0 87 0 0 38 10 0 Westport.. .. .. .. .. 77 0 0 38 10 0 38 10 0 Whakatane .. .. 8 10 0 57 0 0 27 0 0 38 10 0 Whangarei .. .. .. .. 38 10 0 38 10 0 Winton .. .. .. .. 38 10 0 115 10 0 38 10 0 115 10 0 2,230 0 0 6,004 10 0 4,731 0 0 3,503 10 0 Town Boards :— Bulls • • • • • • • • .. 38 10 0 38 10 0 Edendale .. .. .. 38 10 0 .. 38 10 0 Hunterville .. .. .. .. 38 10 0 .. 38 10 0 Johnsonville .. .. .. .. 115 10 0 115 10 0 Kaikohe .. .. .. .. 38 10 0 38 10 0 " Kamo .. .. .. .. .. 38 10 0 38 10 0 Leeston .. .. .. .. 38 10 0 .. 38 10 0 Otautau .. .. .. .. .. 77 0 0 .. 77 0 0 Otorohanga .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 I Papakura .. .. .. .. 38 10 0 38 10 0 Tuakau .. .. .. .. .. 38 10 0 38 10 0 Wyndham .. .. .. .. 77 0 0 .. 77 0 0 115 10 0 539 0 0 423 10 0 231 0 0 Total, FEES AND FINES .. 5,528 0 0 16,619 0 0 13,852 10 0 8,294 10 0 STAMP DUTY ON INTEREST. (National Expenditure Adjustment Act, 1932, Section 47.) Various local bodies .. .. .. 3,919 16 8 .. 3,819 16 8 ■ 100 0 0 ADVANCE ACCOUNTS. (Public Revenues Act, 1926, Section 146.) Greymouth Harbour Board .. .. .. 115 16 9 116 0 11 Dr. 0 4 2

B.—l [Ft. II

PUBLIC ACCOUNTS, 1935-193 6.

SUMMARY of DEPOSITS ACCOUNT for the FINANCIAL YEAR ended 31st March, 1936.

29

. . Balances on Payments and Balances on Deposit Accounts. i s t April, 1935. xteceipts. Transfers. 31st March, 1936. £ s. d. £ s. d. £ s. d. £ s. d. Auctioneers Act, 1928, section 8 . . 47 7 2 521 4 8 377 8 11 191 2 11 Dairy-produce Export Levies .. .. 9,162 6 5 76,453 18 6 76,987 2 9 8,629 2 2 Deposits on Contracts .. .. .. 85 0 0 4,598 0 6 J 4,648 0 6 35 0 0 Distribution of Wool Profits .. .. 2,417 13 .. •• 2,417 1 3 Earthquake Relief Fund (West Coast) .. 19 10 10 79 4 9 95 9 3 3 6 4 Education Reserves Act, 1928 — Sales of Land under section 27— Primary Education Endowments .. j 26,585 17 10 5,025 32 .. 31,61110 Secondary Education Endowments — Auckland Provincial District .. 471 19 9 356 0 0 .. 827 19 9 Taranaki Provincial District .. | 264 14 0 .. .. 264 14 0 Hawke's Bay Provincial District .. 24 7 2 .. .. 24 7 2 Otago Provincial District .. . . 416 12 9 12 0 0 .. 428 12 9 Primary Education Endowment Deposit Account .. .. .. .. .. 112,780 0 9 112,780 0 9 Secondary Education Endowment Deposit Account— Auckland Provincial District .. .. 1,060 9 9 3,232 15 4 3,336 9 7 956 15 6 Taranaki Provincial District .. .. 467 16 3 1,201 0 6 1,180 11 9 488 5 0 Wellington Provincial District .. .. 1,848 7 3 3,701 19 3 3,822 2 6 1,728 4 0 Hawke's Bay Provincial District.. .. 776 13 6 2,329 3 3 2,082 11 10 1,023 4 11 Nelson Provincial District .. .. 73 0 8 655 1 11 497 17 10 230 4 9 Marlborough Provincial District .. .. 33 14 10 68 11 4 76 3 8 26 2 6 Otago Provincial District .. .. 947 1 10 1,422 7 10 1,867 12 9 501 16 11 Fisheries Act, 1908 .. .. .. 006 .. .. 006 General Assembly Library Fund .. .. .. 11000 1100 0 General Purposes Relief Account .. .. 23,445 13 8 3,577 12 8 1,592 6 11 25,430 19 5 Gold Duty Suspense Account . . .. 913 14 6 1,210 4 4 913 14 6 1,210 4 4 Greymouth and Hokitika High School Acts, 1883 . . . . .. .. .. 54 18 5 303 2 6 123 2 11 234 18 0 Hauraki Plains Drains Deposit Account .. 1000 .. .. 1000 Hawke's Bay Earthquake Relief Fund . . . . 4 10 3 .. 4 10 3 Honey-export Control Act, 1924 .. . . 3 15 8 609 3 4 611 6 2 1 12 10 Hospitals and Charitable Institutions Act, 1926 103 2 11 361 14 11 430 8 9 34 9 1 Hunter Soldiers'Assistance Trust Account .. 4,114 11 1 1,453 3 6 1,854 12 4 3,713 2 3 Immigration Restriction Act, 1908 .. 1,380 0 0 2,040 0 0 1,640 0 0 1,780 0 0 Imperial Pensions .. . . .. 35,604 7 11 204,600 0 0 205,764 1 5 34,440 6 6 Interest on Cash Balance Investments Account 305 12 3 9,613 19 10 9,698 8 0 221 4 1 Kauri-gum Industry Account .. .. j 1,558 5 II 66 4 0 877 7 2 747 2 9 Maori Unemployment .. .. .. 4,499 15 2 .. 4,499 15 2 Meat-export Control Act, 1921-22 .. .. 1,749 8 6 37,905 12 6 37,060 4 10 2,594 16 2 Mining Act, 1926 .. .. .. 142 13 9 1,293 14 11 291 4 4 1,145 4 4 Miscellaneous .. .. . . .. 30,630 15 4 697,656 18 4 691,198 3 11 37,089 9 9 Money-order Settlement Account .. .. 1,414 14 2 49,634 1 3 46,341 12 7 4,707 2 10 Mortgage Corporation Shares .. .. .. 373,373 9 5 | 373,373 9 5 Moumahaki Endowment — Revenue Account 90 9 11 749 6 5 765 15 4 74 1 0 Capital Account . . . . . . 994 12 10 .. .. 994 12 10 Naval Radiograms . . .. .. 92 10 1 . . 92 10 1 Naval Remittances .. .. .. 3,387 2 6 .. 3,387 2 6 Naval Savings-bank Deposit Account .. 37 0 0 .. 37 0 0 Navy Office Deposit Account .. .. .. 27,689 11 7 23,952 3 4 3,737 8 3 Nelson Rifle Prize Fund .. .. .. 1,088 14 8 39 8 10 40 0 0 1,088 3 6 Nelson Rifle Prize Fund Investment .. Dr. 1,000 0 0 .. .. -Dr. 1,000 0 0 New Zealand Reparation Estates .. .. 14 10 0 1,348 16 1 1,305 10 2 57 15 11 New Zealand University Endowment— Westland .. .. .. .. 3,134 17 8 228 3 5 6 10 5 3,356 10 8 North Island Experimental Dairy School .. 11,590 17 7 547 18 9 537 1 11 11,601 14 5 Official Assignees'Balances .. .. 12,-455 5 7 9,041 0 0 5,690 7 1 15,805 18 6 Orchard-tax Act, 1927 683 17 3 3,447 6 9 2,690 11 11 1,440 12 1 Payments through the High Commissioner .. 12,621 8 1 79,124 2 5 84,040 7 0 7,705 3 6 Promotion of Health Fund .. .. 106 11 9 3,920 14 5 3,729 11 8 297 14 6 Receipts by the High Commissioner for Payment in New Zealand .. .. .. 2,607 4 7 32,203 9 5 31,094 12 8 3,716 1 4 Receiver-General's Deposit Account .. 86,000 0 0 .. •• 86,000 0 0 Remittances to Immigrants .. .. .. 500 .. 500 Reserve Bank Investment Account .. 1,000,000 0 0 . . • . 1,000,000 0 0 Samoan Loan Sinking Fund Account .. 0 1 7 4,037 15 6 . . 4,037 17 1 Samoan Notes Security Account .. .. 32,000 0 0 1,280 0 0 1,280 0 0 32,000 0 0 Samoan Treasury Account .. .. 10,861 9 0 67,278 15 0 46,882 12 1 31,257 11 11 Taranaki Scholarships Endowment Account 445 18 0 984 3 5 962 11 0 467 10 5 Tauranga Educational Endowment Reserves Act, 1896 • • 245 7 10 245 7 10 Trustee Act, 1908 7,928 6 11 2,780 14 11 .. 10,709 1 10 Unclaimed Earnings .. .. .. 703 14 1 1,146 1 8 1,130 2 0 719 13 9 Unpresented Cheques .. .. .. 188 1 3 296 2 8 246 8 4 237 15 7 Valuation of Land Tenders .. .. • • 136 18 4 136 18 4 Victoria College Endowments Deposit Account 5 3 7 80 1 3 58 5 4 26 19 6 Weraroa Agricultural Endowment Account — Revenue Account 3,772 12 11 1,581 6 4 575 11 8 4,778 7 7 Capital Account .. .. .. 772 6 0 . . .. 772 6 0 Wheat Research Levies 846 9 1 1,670 1 10 1,767 18 3 748 12 8 Totals .. .. .. 1,342,062 15 11 1,836,112 10 4 1,794,786 9 5 1,383,388 16 10

B—l TPT. II

PUBLIC ACCOUNTS, 1935-1936

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS for the FINANCIAL YEAR ended 31st March, 1936.

30

Particulars of Particulars of Total Receipts Total Disbursements Receipts. ; Disbursements. for Year. for Year. Auc tioneers Act, 1928, Section 8. £ s. d. £ s. d. £ s. d. £ s. d. Balance, 1st April, 1935 .. .. .. .. .. 47 7 2 Receipts from insurance companies under fidelity guarantee policies .. .. 500 0 0 Dividend in bankrupt estate .. .. 21 4 8 .. 521 4 8 Compensation for loss .. .. .. .. 334811 Costs and expenses .. .. .. .. 43 0 0 .. 377 8 11 Balance, 31st March, 1936 .. .. .. .. .. 191 2 11 568 11 10 568 11 10 DAIRY-PRODUCE EXPORT LEVIES. Balance, 1st April, 1935 .. .. .. .. .. 9,162 6 5 Lew on export . . .. .. . . 76,453 18 6 .. 76,453 .18 6 Payments to Board .. .. .. .. 76,217 5 3 Transfer to Vote " Customs "■—Cost of collecting, &c. .. .. .. .. .. 769 17 6 .. 76,987 2 9 Balance, 31st March, 1936 .. .. .. .. .. 8,629 2 2 85,616 4 11 85,616 4 11 Deposits oh Contracts. Balance, 1st April, 1935 .. . . .. .. .. 85 0 0 ' Deposits on account of contracts .. . . 4,598 0 6 , .. 4,598 0 6 Refunds of deposits on account of contracts.. . . 4,648 0 6 .. 4,648 0 6 Balance, 31st March, 1936 .. .. . . .. .. 35 0 0 4,683 0 6 4,683 0 6 Earthquake Relief Fund (West Coast). Balance, 1st April, 1935 .. .. .. .. . . 19 10 10* Interest on investments in the Common Fund of the Public Trustee' — Year 1935-36 .. .. . . .. 79 4 9 .. 79 4 9 Payment to Public Trustee for investment— Year 1935-36 .. .. .. .. .. 79 4 9 Expenditure on restoration of earthquake damage, and towards replacement of loss, &c. .. 16 4 6 .. 95 9 3 Balance, 31st March, 1936 .. .. .. .. .. 3 6 4f 98 15 7 98 15 7 Education Reserves Act, 1928 : Sales oe Land under Section 27. P Primary Education Endowments. Balance, 1st April, 1935 — Cash .. .. .. .. .. 14,735 17 10 Investments .. .. .. .. 11,850 0 0 .. 26,585 17 10 Sales of land .. .. .. .. 4,542 3 2 Interest on sales .. .. .. 9 0 0 Interest on investments .. .. .. 474 0 0 — .. 5,025 3 2 Balance, 31st March, 1936' — Cash.. .. .. .. .. .. 19,761 1 0 Investments .. .. .. .. .. 11,850 0 0 — ■ .. 31,611 1 0 31,611 1 0 31,611 1 0 J ; )" — * In addition to this cash balance, £2,264 7s. lid. was held by the Public Trustee in the Common Fund at 1st April, 1935. t In addition to this cash balance ,£2,343 12s. 8d. was held by the Public Trustee in the Common Fund at 31st March, 1936.

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1 935-1 936.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS— continued.

31

Particulars of Particulars of Total Receipts Total Disbursements Receipts. Disbursements. | for Year, for Year. • | | I . Education Reserves Aot, 1928: Sales of £ s. d. £ s. d. £ s. d. £ g. d. Land under Section 27—continued. Secondary Education Endowments : Auckland Provincial District. Balance, 1st April, 1935 —.. Cash 171 19 9 Investments .. .. • • • • 300 0 0 .. 471 19 9 Sales of land .. .. . • •. 344 0 0 Interest on investments . . . . • ■ 12 0 0 .. 356 0 0 Balance, 31st March 1936— Cash . . 527 19 9 Investments .. .. • • • • • • 300 0 0 • — .. 827 19 9 827 19 9 827 19 9 Secondary Education Endowments : Otago Provincial District. Balance, 1st April, 1935— Cash .. .. .. • • 116 12 9 Investments .. .. .. .. 300 0 0 .. 416 12 9 Interest on investments .. .. ■ . 12 0 0 .. 12 0 0 Balance, 31st March, 1936 — Cash , • ■ 128 12 9 Investments .. .. • • • • 300 0 0 : . ... 428 12 9 428 12 9 428 12 9 Primary Education Endowment Deposit Account. Rents 111,977 7 8 Interest on funds held by Public Trustee . . 802 13 I .. 112,780 0 9 Payments under Education Reserves Act, 1928— Section 30 (2), transfer to Vote " Education " for primary-education purposes .. .. 106,451 7 6 Section 31 (1), administration expenses .. .. 5,263 12 4 Section 31 (3), maintenance, repairs, &c. .. .. 203 5 6 Section 31 (3), surveys and permanent improvements .. .. .. •. 861 15 5 .. 112,780 0 9 112,780 0 9 112,780 0 9 Secondary Education Endowment Deposit Accounts. Auckland Provincial District. Balance, 1st April, 1935 .. .. .. ■. • ■ 1,060 9 9 Rents .. .. .... .. 3,232 15 4 .. 3,232 15 4 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schoois .. 3,174 11 10 Section 31 (1), administration expenses .. .. 161 17 9 : .. 3,336 9 7 Balance, 31st March, 1936 .. .. . • • • ■ • 956 15 6 4,293 5 1 4,293 5 1 Taranahi Provincial District. Balance, 1st April, 1935 .... .. . . • • 467 16 3 Rents .. .. . . .. •. 1,173 3 4 Interest on funds held by Public Trustee .. 27 17 2 — .. 1,201 0 6 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 1,122 17 11 Section 31 (1), administration expenses .. .. 57 13 10 — .. 1,180 11 9 Balance, 31st March, 1936 .. .. .. .. • • 488 5 0 1,668 16 9 1,668 16 9

B.—l TPT. II

PUBLIC ACCOUNTS, 19 3 5-1 93 6.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

32

Particulars of Particulars of Total Receipts Total Disbursements Receipts. Disbursements. for Year. for Year. £ s. d. £ s. d. j . £ s. d. £ s. d. Secondary Education Endowment Deposit Accounts—-continued. Wellington Provincial District. Balance, 1st April, 1935 .. .. .. .. .. i. 848 7 3 Rents .. .. .. .. .. 3,701 19 3 .. ! 3,701 19 3 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 3,631 0 4 Section 31 (1), administration expenses .. .. 191 2 2 .. 3,822 2 6 Balance, 31st March, 1936 .. .. .. .. .. 1 728 4 0 5,550 6 6 5,550 6 6 Hawke's Bay Provincial District. Balance, 1st April, 1935 .. .. .. .. .. 1 776 13 6 Rents .. .. .. .. .. 2,329 3 3 — .. 2,329 3 3 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 1,898 10 8 Section 31 (1), administration expenses .. .. 99 18 3 Section 31 (3), maintenance, repairs, &c. .. .. 84 2 11 I .. 2,082 11 10 Balance, 31st March, 1936 .. .. .. .. _ 1,023 4 11 3,105 16 9 j 3,105 16 9 Nelson Provincial District. Balance, 1st April, 1935 .. .. .. .. ,. 73 0 8 Rents .. .. .. .. .. 655 1 11 . . 655 1 11 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools . . 473 0 0 Section 31 (1), administration expenses .. .. 24 17 10 — .. 497 17 10 Balance, 31st March, 1936 .. .. ' .. ,, _ 230 4 9 728 2 7 728 2 7 Marlborough Provincial District. Balance, 1st April, 1935 .... .. .. ,, 33 14 10 Rents .. .. .. .. .. 68 11 4 .. 68 11 4 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 72 7 5 | Section 31 (1), administration expenses .. .. \ 3 16 3 | .. 76 3 8 Balance, 31st March, 1936 .. .. .. ,, _ _ 26 2 6 102-6 2 102 6 2 Otago Provincial District. Balance, 1st April, 1935 .. .. .. .. 047 i in Rents .. .. .. .. .. 1,422 7 10 — .. 1,422 7 10 Payments under Education Reserves Act, " 1928— Section 30 (3), payments to secondary schools .. 1,814 12 7 Section 31 (1), administration expenses .. .. 53 0 2 _ j g07 9 Balance, 31st March, 1936 .. .. .. .. j 'gOl jg 2,369 9 8 ! 2,369 9 8 j — ,—■ — : 1 I 1 General Assembly Library Fund. Eees for Private Bills .. .. .. 110 0 0 Payment to General Assembly Library .. .. 110 0 0 — .. 110 0 0 110 0 0 110 0 0

B.—l [Pt. II

PUBLIC ACCOUNTS, 1 935 -1 9 36.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

s—B. 1 [Pt. lIJ.

33

Particulars of Particulars of Total "Receipt- Total Disbursements .Receipts. Disbursements. for Year. for Year. Genebal Purposes Relief Account. £ s. d. £ s. d. £ s. d. £ s. d. Balance, 1st April, 1935 — Cash .. .. .. .. 12,545 13 8 Investments .. .. .. .. 10,900 0 0 j i .. 23,445 13 8 Finance Act, 1932, section 6 (4) —• Repayment of advances — Fire relief .. .. .. .. 341 12 0 Flood relief .. .. .. .. 558 9 1 Frost relief .. .. .. .. 70 8 6 Hailstorm relief .. .. . . 37 1 1 Stock losses . . .. .. 14 7 10 Waimarino bush-fire relief .. .. 0 14 7 In aid of works of production— Kauri-gum Control Board . . .. 867 5 11 Lime-supply .. .. .. 505 3 1 Interest on advances — Fire relief .. .. .. .. 124 17 4 Flood relief .. .. .. .. 84 7 0 Frost relief .. .. .. .. 102 5 4 Hailstorm relief .. . . .. 5 11 II Stock losses .. . . . . 1 12 3 Waimarino bush-fire relief .. .. 87 15 11 In aid of works of production—Hikurangi Coal Co., Ltd. .. .. 325 14 7 Lime-supply .. .. .. 4 10 0 Receipts from sales or leases of land or interests in land or property acquired under mortgage or other security— In aid of works of production— i Assistance to cider manufacturers —- Repayment of advances .. .. 4 10 5 Interest on advances .. .. 12 8 1 Interest on investments .. .. 428 17 9 .. 3,577 12 8 Finance Act, 1932, section 6 (3) — Advances—■ Flood relief .. .. .. .. .. 248 7 0 Stock replacement .. .. .. .. 11725 Hailstorm relief .. .. .. .. 1176 Finance Act, 1932 (No. 2), section 5 (2) — Interest recouped to Consolidated Fund .. .. 1,225 0 0 .. 1,592 6 11 Balance, 31st March, 1936— Cash .. .. .. .. .. 14,530 19 5 Investments .. .. .. .. .. 10,900 0 0 .. 25,430 19 5 27,023 6 4 27,023 6 4 Gold Duty Suspense Account. Balance, 1st April, 1935— Ohinemuri County .. .. .. .. .. 913 14 6 Amounts retained from Gold Duty towards satisfaction of charge under section 18 of Wailiou and Ohinemuri Rivers Improvement Act, 1910— Ohinemuri County .. .. .. 1,010 1 8 Waihi Borough .. .. .. 200 2 8 .. 1,210 4 4 Payment to local body of amount retained in excess of requirements— Ohinemuri County .. .. .. .. 303 13 1 Transfer to Consolidated Fund in terms of Finance Act, 1930 (No. 2), section 16 (2)Ohinemuri County .. .. .. .. 610 1 5 — .. 913 14 6 Balance, 31st March, 1936— Ohinemuri County .. .. .. .. 1,010 1 8 Waihi Borough .. .. .. .. 200 2 8 .. 1,210 4 4 2,123 18 10 2,123 18 10

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 193 5-1 93 6.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS —continued.

34

Particulars of Particulars ot Total Receipts Total Disbursements Receipts. Disbursements. lor Year. for Year. £ s. d. £ s. d. ; £ s. d. £ a. d. Greymouth and Hokitika High School Acts, 1883. Balance, 1st April, 1935 .. .. .. .. .. 54 18 5 Rents .. .. .. .. .. 303 2 6 . .. 303 2 6 Section 50 (3), Finance Act, 1932— Payments to Consolidated Fund under section 31, Education Reserves Act, 1928— Subsections (1) and (2) —Administration expenses .. .. .. .. .. 13 2 11 Section 50 (1), Finance Act, 1932 — Refund to Consolidated Fund in respect of amounts expended under section 29, Education Reserves Act, 1928— Principal .. . . .. .. . . 100 0 0 Interest .. .. . . .. .. 10 0 0 1 .. 123 2 11 Balance, 31st March, 1936 .. .. .. ,. .. j 234. 18 0 358 0 11 358 0 11 Hawke's Bay Earthquake Relief Fund. Contributions — Hawke's Bay .. .. .. .. 4 10 3 .. 4 10 3 Balance, 31st March, 1936 .. .. .. .. .. 4 10 3 4 10 3 4 10 3 ——. ! 1 I Honey-export Control Act, 1924. Balance, 1st April, 1935 .. ., .. .. ! .. 3 15 8 Levy on export .. .. .. .. 609 3 4 i : . . 609 3 4 Payments to Board . .. . . .. 580 14 11 Transfer to Vote " Customs "—Cost of collecting, &c. .. .. .. .. 30 11 3 .. 611 6 2 Balance, 31st March, 1936 .. . . .. .. .. 1 12 10 612 19 0 612 19 0 Hospitals and Charitable Institutions Act, 1926. Balance, 1st April, 1935— Auckland Hospital Board .. .. 28 5 5 Marlborough Hospital Board .. .. 21 16 1 Waikato Hospital Board .. .. 53 1 5 .. j 103 2 II Rates collected— Auckland Hospital Board .. .. 26 2 0 Marlborough Hospital Board .. .. 108 16 8 Waikato Hospital Board .. .. 226 16 3 j .. ; 361 14 n Payments to Hospital Boards — Auckland Hospital Board .. .. .. 30 10 1 Marlborough Hospital Board .. .. .. 120 9 4 Waikato Hospital Board . . .. . . 224 9 4 Transfer to Vote " Valuation" for cost of levying rates— Marlborough Hospital Board .. .. .. 5 0 0 Waikato Hospital Board .. . . .. 50 0 0 .. 430 8 9 Balance, 31st March, 1936 — Auckland Hospital Board . . .. .. 23 17 4 Marlborough Hospital Board .. .. .. 5 3 5 Waikato Hospital Board .. .. .. 5 8 4 —— .. 34 9 1 464 17 10 464 17 10

B. —1 [Pt. ll]

PUBLIC ACCOUNTS, 1935-193 6.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS -continued.

35

Particulars of Particulars of Total Receipts Total Disbursements! Receipts. j Disbursements. for Year. for Year. £ s. d. £ s. d. £ s. d. £ s. d. | Hunter Soldiers' Assistance Trust Account. Balance, 1st April, 1933 — Cash .. v .. .. .. 679 11 1 Investments .. .. .. .. 3,435 0 0 .. j 4,114 11 1 Rents .. .. .. .. .. 617 1 11 Repayment of advances .. .. .. 503 5 10 Interest on advances .. .. ■ . 69 2 4 Interest on investments .. .. .. 137 8 0 Land Act, 1924, section 139 — Refund of "Thirds "over-deducted in 1933-34 126 5 5 .. 1,453 3 6 Hunter Gift for the Settlement of Discharged Soldiers Act, 1921— Section 6 (a), expenses .. .. .. .. 48 9 8 Section 6 (6), advances .. .. .. .. 561 2 8 Section 6 (b), grants . . .. .. .. 1,245 0 0 .. 1,854 12 4 Balance, 31st March, 1936— Cash . . 478 2 3 Investments .. .. .. .. .. 3,235 0 0 ■ .. 3,713 2 3 ! 5,567 14 7 5,567 14 7 — h- ■ Immigration Restriction Act, 1908. Balance, 1st April, 1935 . . .. .. .. .. 1,380 0 0 Deposits made by aliens .. .. .. 2,040 0 0 .. 2,040 0 0 Repayments to aliens .. .. .. .. 1,640 0 0 .. 1,640 0 0 Balance, 31st March, 1936 .. .. .. .. .. 1,780 0 0 3,420 0 0 3,420 0 0 I Imperial Pensions. Balance, 1st April, 1935 .. .. .. .. .. 35,604 7 11 Amounts received from Imperial Government . . ' for payment of pensions, &c. .. .. 165,000 0 0 Exchange .. .. .. 39,600 0 0 .. 204,600 0 0 Pensions, cfee., paid in New Zealand .. .. 201,023 18 3 Commission transferred to Vote " Pensions " .. j 3,387 7 4 Commission paid to Post Office .. .. .. 1,352 15 10 .. 205,764 I 5 Balance, 31st March, 1936 .. .. .. .. .. 34,440 6 6 240,204 7 11 240,204 7 11 Interest on Cash Balance Investments Account. Balance, 1st April, 1935 .. .. .. .. .. 305 12 3 Interest on investments in London .. 9,613 19 10 — — .. 9,613 19 10 Amounts credited to Ordinary Revenue Account .. .. .. . . .. 5,028 7 1 Amounts credited to other accounts .. .. 4,666 11 3 Amounts paid to the State Advances Office .. .. 3 9 8 — —- .. 9,698 8 0 Balance, 31st March, 1936 .. .. .. ■. .. 221 4 1 9,919 12 1 9,919 12 1

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1 935-1 9 36.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

36

Particulars of Particulars of Total Receipts Total Disbursements Receipts. Disbursements. for Year. for Year. Kauri-gum Industry Account. £ s. d. £ s. d. £ s. d. £ s. d. Balance, 1st April, 1935 .. .. .. .. .. 1,558 5 11 Miscellaneous receipts .. .. .. 66 4 0 ! .. 66 4 0 I Expenditure under Finance Act, 1933 (No. 2), section 23 (3) .. .. .. .. ., i 877 7 2 (■ .. ' 877 7 2 Balance, 31st March, 1936 .. .. .. j .. .. < 747 2 9 1 , 1,624 9 11 ; 1,624 9 11 Maori Unemployment. Balance, 1st April, 1935 .. .. .. .. .. 4,499 15 2 Balance of account transferred to Public Works Fund—Vote " Native Land Settlement " .. .. 4,499 15 2 • .. 4,499 15 2 4,499 15 2 4,499 15 2 i Meat-export Control Act, 1921-22. Balance, 1st April, 1935 .. ......... .. .. 1,749 8 6 Levy on export .. .. .. .. 37,905 12 6 .. 37,905 12 6 Payments to Board .. .. .. .. 36,680 16 6 Transfer to Vote " Customs "—Cost of collecting, &c. .. .. .. .. .. 379 8 4 .. 37,060 4 10 Balance, 31st March, 1936 .. .. .. .. .. 2,594 16 2 39,655 1 0 39,655 1 0 Mining Act, 1926. Balance, 1st April, 1935 — Thames and Coromandel Native Account 84 16 1 Thames and Coromandel European Account 44 7 8 Thames High School ... .. .. 13 10 0 -7- — .. 142 13 9 Goldfields revenue received under section 25 (c), Mining Act, 1926, payable to Native and European owners, and special endowments —- Section 447 (5), Mining Act, 1926 — Thames and Coromandel Native Account 1,195 17 10 Thames and Coromandel European Account . . .. .. .. 59 6 0 Section 6, Thames Boys' and Girls' High School Act, 1878— Thames High School .. .. 31 10 1 Section 7, Greymouth Harbour Board Act, 1884— Greymouth Harbour Board .. .. 7 10 .. 1,293 14 11 Revenues paid over under section 447 (5), Mining Act, 1926, to— Waikato - Maniapoto District Maori Land Board, in terms of section 544 of the Native Land Act, 1931 — Thames and Coromandel Native Account .. 189 13 6 European owners— ■ Thames and Coromandel European Account .. .. .. .. 76 9 10 Section 6, Thames Boys' and Girls' High School Act, 1878— ' Thames High School .. .. .. 24 0 0 Section 7, Greymouth Harbour Board Act, 1884— Greymouth Harbour Board .. .. .. 110 .. 291 4 4 Balance, 31st March, 1936— Thames and Coromandel Native Account .. 1,091 0 5 Thames and Coromandel European Account .. 27 3 10 Thames High School .. .. .. .. 2101 Greymouth Harbour Board- .. .. .. 6 0 0 —— .. 1,145 4 4 1,436 8 8 1,436 8 8

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1935-1936.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS— continued.

37

Particulars of Particulars of Total Receipts Total Disbursements i Receipts. Disbursements. for Year. for Year. Miscellaneous. £ s. d. £ s. d. £ s. d. £ [s. d. Balance, 1st April, 1935 .. .. .. .. 30,630 15 4 Receipts .. .. .. . • 697,656 18 4 .. 697,656 18 4 Payments .. .. .. •• •• 691,198 3 11 .. 691,198 3 11 Balance, 31st March, 1936 .. .. •• 37,089 9 9 728,287 13 8 728,287 13 8 Money-obdeb Settlement Account. Balance, 1st April, 1935 .. .. .. .. 1,414 14 2 Amounts received for settlement of moneyorder transactions on behalf of the Post Office 49,634 1 3 .. 49,634 13 Payments .. . ■ • • • • • • 46,341 12 7 .. 46,341 12 7 Balance, 31st March, 1936 .. .. .. .. ■■ 4,707 2 10 51,048 15 5 51,048 15 5 Mortgage Corporation Shares. Receipts from applicants for shares .. 373,373 9 5 .. 373,373 9 5 Application-money refunded .. .. .. 123,383 9 5 Payments to Mortgage Corporation .. .. 249,990 0 0 .. 373,373 9 5 373,373 9 5 373,373 9 5 Motjmahaki Endowment. Revenue Account. Balance, 1st April, 1935 .. .. . • . • • ■ 90 9 11 Reserves and other Lands Disposal and Public Bodies Empowering Act, 1924, section 130— Rents from leases .. . . • • 715 6 5 Interest on investments . . .. .. 34 0 0 .. 749 6 5 Refund to Vote " Agriculture " of expenditure on agricultural instruction chargeable against the endowment — Section 130 (3), Reserves, &c., Act, 1924 .. .. 730 0 0 Administration expenses mider Land Laws Amendment Act, 1927, section 4 .. . ■ 35 15 4 . .. 765 15 4 Balance, 31st March, 1936 .. .. . • • • • ■ 74 1 0 839 16 4 839 16 4 Naval Radiograms. Balance, 1st April, 1935 .. .. .. .. • • 92 10 1 Balance transferred to Navy Office Deposit Account .. .. • • • • • • 92 10 1 .. 92 10 1 92 10 1 92 10 1 Naval Remittances. Balance, 1st April, 1935 — H.M.S. " Diomede" .. .. .. 1,851 13 0 H.M.S. " Dunedin" .. .. ■■ 1,220 2 0 H.M.S. " Philomel" .. .. .. 315 7 6 j : -v .. . 3,387 2 6 .. Balance transferred to Navy Office Deposit Account .. .. . • •• ! •■ 3,387 2 6 .. 3,387 2 6 3,387 2 6 3,387 2 6 Naval Savings-bank Deposit Account. Balance, 1st April, 1935— H.M.S. " Diomede" .. .. .. .. • • 37 0 0 Balance transferred to Navy Office Deposit Account .. .. .. • • • • 37 0 0 .. 37 0 0 37 0 0 37 0 0

B.—l [Pt. ll],

PUBLIC ACCOUNTS, 1935-193 6.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS —continued.

38

I Particulars of Particulars of Total Receipts Total Disbursements Receipts. j Disbursements. for Year. for Year. Navy Office Deposit Account. £ s. d. £ s. d. £ s. d. £ s. d. Fees held on behalf of Postmaster — General for radiograms transmitted through Admiralty Wireless Station at Portishead 213 2 2 Remittances from officers and ratings of the New Zealand Division of the Royal Navy— H.M.S. " Diomede" .. .. .. 11,733 10 11 H.M.S. " Dunedin" .. .. .. 10,264 15 6 H.M.S. " Philomel" .. .. .. 3,189 10 7 Lodgments to Naval Savings-bank Account by officers and ratings of the New Zealand Division of the Royal Navy— H.M.S. " Diomede" .. .. .. 1,270 3 0 H.M.S. " Dunedin" .. .. .. 1,018 9 5 —| .. 27,689 11 7 ! Fees paid to Postmaster-General for radiograms transmitted through Admiralty Wireless Station at Portishead . . .. .. 92 17 0 Remittances from officers and ratings of the New Zealand Division of the Royal Navy, paid through the Admiralty— H.M.S. " Diomede".. .. .. .. 9,909 19 7 H.M.S. " Dunedin" .. .. .. .. 9,019 14 4 H.M.S. " Philomel" .. .. .. 2,684 8 7 Withdrawals from Naval Savings-bank Account by officers and ratings of the New Zealand Division of the Royal Navy— H.M.S. " Diomede".. .. .. .. 1,270 3 0 H.M.S. " Dunedin " .. .. .. .. 975 0 10 .. 23,952 3 4 Balance, 31st March, 1936 .. .. .. .. j .. 3,737 8 3 27,689 11 7 27,689 11 7 Nelson Rifle Prize Fund. Balance, 1st April, 1935— Cash .. .. .. . . 88 14 8 Investments .. .. .. .. 1,000 0 0 .. 1,088 14 8 Interest on investments . . .. . . 38 0 0 Exchange . . .. .. . . 1 8 10 .. 39 8 10 Finance Act, 1928, section 14 — Payments on account of prizes for rifle shooting .. .. .. .. .. 40 0 0 .. 40 0 0 Balance, 31st March, 1936 — Cash .. .. .. .. .. 88 3 6 Investments .. . . . . . . 1,000 0 0 .. 1,088 3 6 1,128 3 6 1,128 3 6 New Zealand Reparation Estates. Balance, 1st April, 1935 .. . . .. .. .. 14 10 0 j Amounts received at Apia, to be repaid at | Wellington .. .. .. .. 1,348 16 1 | .. 1,348 16 1 Amounts repaid at Wellington .. , . .. i 1,305 10 2 : •• 1,305 10 2 Balance, 31st March, 1936 . . .. ] . . .. 57 15 11 1,363 6 1 1,363 6 1 New Zealand University Endowment, i Westland. j Balance, 1st April, 1935 — Cash .. .. .. .. | 834 17 8 Investments .. .. .. .. 2,300 0 0 1 .. 3,134 17 8 Rents from lands reserved under the University Endowment Act, 1868, for disposal under section .35 of the New Zealand University j Act, 1908 . . . . .. .. 136 3 5 Interest on investments .. .. .. 1 92 0 0 1 .. 228 3 5 Administration expenses under — New Zealand University Act, 1908, sections j 34 and 35 .. .. .. .. .. 6 10 5 — .. 6 10 5 Balance, 31st March, 1936— Cash .. .. .. .. .. 1,056 10 8 Investments .. .. .. .. .. 2,300 0 0 — .. 3,306 10 8 3,363 1 1 3,363 1 1

B.— 1 [PT. ll]

PUBLIC ACCOUNTS, 19 3 5-1 93 6.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS —continued.

39

Particulars of Particulars of j Total Receipts Total Disbursements Receipts. ! Disbursements, j for Year. for Year. North Island Experimental Dairy School. £ s. d. £ s. d. £ s. d. £ s. d. Balance, 1st April, 1935— Cash .. 3,090 17 7 Investments .. . . .. .. 8,500 0 0 — .. 11,590 17 7 Receipts from lands under Reserves and Crown Lands Disposal and Enabling Act 1896, section 8, and Waimate Agricultural Reserve Dairy School Act, 1906 —Rents .. 207 18 9 Interest on investments .. .. • • 340 0 0 — .. 547 18 9 Administration expenses under Land Laws Amendment Act, 1927, section 4.. .. .. 10 7 11 Expenditure under section 17, Reserves and other Lands Disposal Act, 1931 —Cost of planting shelter-belt .. . . .. .. 0 14 0 Transfer to Vote " Agriculture," being recovery of grant to the Dairy Research j Institute .. . . .. .. .. 526 0 0 .. 537 i 11 Balance, 31st March, 1936 — Cash .. .. .. . . j . . 3,101 14 5 Investments .. .. .. .. 8,500 0 0 .. 11,601 14 5 J 12,138 16 4 12,138 16 4 Official Assignees' Balances. Balance, 1st April, 1935 .. .. .. j .. .. 12,455 5 7 Excess funds lodged to Public Account by Official Assignees .. .. .. 9,041 0 0 : .. 9,041 0 0 Repayments to Official Assignees .. .. . . 5,690 7 1 .. 5,690 7 1 Balance, 31st March, 1936 .. .. . . .. .. 15,805 18 6 21,496 5 7 21,496 5 7 Orchard-tax Act, 1927. Balance, 1st April, 1935 — Tax levied for general purposes . . . . 120 14 8 Tax levied for protection from fireblight— Christchureh .. .. .. 28 8 4 Marlborough .. . . .. 31 18 8 Waimea .. . . .. .. 502 15 7 — .. 683 17 3 Section 3, tax levied for general purposes .. 3,334 10 5 Section 4, tax levied for protection from fireblight-— Christchurch .. .. .. .. 62 17 2 Marlborough .. .. 18 4 6 Waimea .. .. .. .. 31 14 8 .. 3,447 6 9 Section 6, expenses of collection and administration transferred to Vote " Agriculture " — Tax levied for general purposes .. .. .. 511 12 2 Tax levied for protection from fireblight— Christchurch .. . . .. .. 8 116 Marlborough .. .. .. .. 3 12 0 . Waimea . . .. . . . . . . 9 10 6 Section 7, tax levied for general purposes — Payment to Hew Zealand Fruitgrowers' Federation, Ltd. .. . . .. . . 850 0 0 Transfer to Vote " Scientific and Industrial Research" .. .. .. .. .. 712 11 8 Section 8, fireblight— Payments to Fireblight Committees— Christchurch .. .. .. .. 48 13 0 Marlborough .. .. .. .. 29 18 2 Waimea .. .. .. .. . . 516 2 11 .. 2,690 11 11 Balance, 31st March, 1936 — Tax levied for general purposes .. .. .. 1,38113 Tax levied for protection from fireblight— Christchureh .. .... . . 34 1 0 Marlborough .. .. .. .. 16 13 0 Waimea .. .. . . . . .. 8 16 10 .. 1,440 12 1 4,131 4 0 4,131 4 0

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1935-193 6.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS-continued.

40

Particulars of | Particulars of | Total Receipts Total Disbursements Receipts. : Disbursements. for Year. for Year. Payments through the High Commissioner. £ s. d. £ s. d. £ s. d. £ s. d. Balance, 1st April, 1935 .. .. .. .. .. 12,621 8 1 Amounts remitted to the High Commissioner for payment on behalf of various persons .. 79,124 2 5 .. 79,124 2 5 Payments by the High Commissioner .. .. 84,040 7 0 .. 84,040 7 0 Balance, 31st March, 1936 .. .. .. ... .. 7,705 3 6 91,745 10 6 91,745 10 6 Promotion or Health Fund. J Balance, 1st April, 1935 .. .. . . .. .. 106 11 9 Receipts from sale of Charity stamps .. 3,920 3 11 Donations .. . . .. . . 0 10 6 .. 3,920 14 5 Transfer to Vote " Health " under section 34 (3), Finance Act, 1929 .. .. .. .. 3,729 11 8 « —- .. 3,729 11 8 ; Balance, 31st March, 1936 .. .. .. .. .. 297 14 6 4,027 6 2 4,027 6 2 j Receipts by the High Commissioner fob Payment in New Zealand. Balance, 1st April, 1935 .. .. .. .. .. 2,607 4 7 Amounts received by High Commissioner for payment to various persons and bodies . . 32,203 9 5 — .. 32,203 9 5 Payments in New Zealand .. .. .. 31,094 12 8 ——— .. 31,094 12 8 Balance, 31st March, 1936 .. .. .. .. .. 3,716 1 4 34,810 14 0 34,810 14 0 ■ ■ — - ■ j - 1 ==—* —- - ■ ■ Remittances to Immigbants. Amounts paid in for remittance to immigrants through the High Commissioner . . .. 5 0 0 | .. 5 0 0 Balance, 31st March, 1936 .. .. .. .. .. 500 5 0 0 5 0 0 Samoan Loan Sinking Fund Account. Balance, 1st April, 1935 . . .. . . .. .. 0 1 7 Sinking Fund contribution from Samoan Treasury under — Finance Act, 1932 (No. 2), section 4 (2) (a) 2,725 16 0 Finance Act, 1932 (No. 2), section 4 (2) (6) 1,311 19 6 .. 4,037 15 6 Balance, 31st March, 1936 .. .. j .. .. .. 4,037 17 1 4,037 17 1 4,037 17 1 Samoan Notes Security Account. Balance, 1st April, 1935 — Investments .. .. .. .. .. .. 32,000 0 0 Interest on investments .. .. .. 1,280 0 0 .. 1,280 0 0 Transferred to Samoan Treasury Account— Interest on investments .. .. .. 1,280 0 0 .. 1,280 0 0 Balance, 31st March, 1936 — Investments .. .. .. .. .. .. .. 32,000 0 0 33,280 0 0 33,280 0 0

6—B. 1 [PT. ll].

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 1935-193 6

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS— continued.

41

Particulars of Particulars of Total Receipts Total Disbursement» Receipts. Disbursements. for Year. for Year. £ s. d. £ s. d. £ s. d. £ s. d. Samoan Treasury Account. Balance, 1st April, 1933— Cash.. .. .. .. .. 2,361 9 0 Investments .. .. .. .. 8,500 0 0 .. 10,861 9 0 Amounts received on behalf of the Samoan Treasury .. .. .. .. 11,62079 Interest on investments .. .. .. 378 7 3 Interest on investments of the Samoan Notes Security Account .. .. .. 1,280 0 0 Repayment in Wellington of amounts paid to New Zealand Reparation Estates in Apia .. 54,000 0 0 .. 67,278 15 0 Payments made on behalf of the Samoan Treasury. .. .. .. .. .. 37,155 15 10 Interest paid on loans from New Zealand Government .. .. .. .. .. 5,68909 Sinking Fund Contribution on loans .. .. 4,037 15 6 .. 46,882 12 1 Balance, 31st March, 1936— Cash .. .. .. .. .. .. 14,212 11 11 Investments .. .. .. .. .. 17,045 0 0 .. 31,257 11 11 78,140 4 0 78,140 4 0 Taranaki Scholarships Endowment Account. Balance, 1st April, 1935 .. .. .. .. .. 445 18 0 Rents .. .. .. .. .. 984 3 5 ... 984 3 5 Payments to Public Trustee in terms of section 22, New Zealand University Amendment Act, 1914 .. .. .. ... 913 6 10 Administration expenses under section 4, Land Laws Amendment Act, 1927, and section 31 (2), Land Laws Amendment Act, 1929 .. .. 49 4 2 .. 962 11 0 Balance, 31st March, 1936 . . .. . . . . .. 467 10 5 1,430 1 5 1,430 1 5 Tauranga Educational Endowment Reserves Act, 1896. Rents .. .. .. .. . . 245 7 10 . . j 245 7 10 Transfer to Vote " Education " in terms of section 7, Tauranga Educational Endowment Reserves Act, 1896 .. .. . . 245 7 10 .. 245 7 10 245 7 10 245 7 10 , i ===== Trustee Act, 1908. Balance, 1st April, 1935 .. .. ... .. .. 7,928 6 11 Receipts under section 66 of the Act .. 2,780 14 11 .. 2,780 14 11 Balance, 31st March, 1936 .. .. .. .. .. 10,709 1 10 (Details on separate statement.) 10,709 1 10 10,709 1 10 Unclaimed Earnings. Balance, 1st April, 1935 .. .. .. .. .. ■ 703 14 1 Workmen's earnings unclaimed and paid to Public Account .. .. .. 1,146 1 8 .. 1,146 18 Amounts paid to claimants .. .. .. 561 19 3 Amount transferred to Miscellaneous Revenue (unclaimed) .. .. . . .. 568 2 9 .. 1,130 2 0 Balance, 31st March, 1936 .. .. .. .. .. 719 13 9 1,849 15 9 1,849 15 9

B.—l TPT. II

PUBLIC ACCOUNTS, 1935-193 6.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS— continued.

42

Particulars of Particulars of Total Receipts Total Disbursements ] Receipts. Disbursements. for Year. for Year. £ s. d. £ s. d. £ s. d. £ s. d. Unpresented Cheques. Balance, 1st April, 1935 .. .. .. .. .. 188 1 3 Cheques unpresented and paid to Public Account .. .. .. .. 296 2 8 .. 296 2 8 Amounts paid to claimants .. .. .. 63 4 8 Amount transferred to Miscellaneous Revenue (unclaimed) .. .. .. .. .. 183 3 8 .. 246 8 4 Balance, 31st March, 1936 .. .. .. .. .. 237 15 7 484 3 11 484 3 11 i . : __ _ _ _ Valuation of Land Tendebs. Deposits made with tenders for purchases of land under section 4 of the Valuation of Land Amendment Act, 1933 .. .. 136 18 4 — .. 136 18 4 Refunds to depositors .. .. . . .. 136 18 4 .. 136 18 4 136 18 4 136 18 4 Victoria College Endowments Deposit Account. Balance, 1st April, 1935 .. .. .. .. .. 537 Rents under sections 38 and 39, Victoria College Act, 1905 .. .. .. 80 1 3 .. 80 1 3 Administration expenses under section 39, Victoria College Act, 1905 .. .. .. 4 0 1 ' Payment to Victoria College .. .. .. 54 5 3 .. 58 5 4 Balance, 31st March, 1936 .. .. .. .. .. 26 19 6 85 4 10 85 4 10 Wekakoa Agricultubal Endowment Account. Revenue Account. Balance, 1st April, 1935 .. .. . . .. .. 3,772 12 11 Receipts under section 12, Reserves and other Lands Disposal Act, 1928 —Rents .. 1,557 6 4 Interest on investments .. .. .. 24 0 0 .. 1,581 6 4 Transfer to Vote "Agriculture" in terms of Reserves and other Lands Disposal Act, 1928, section 12 (3) .. .. .. .. 500 0 0 Administration expenses under section 4, Land Laws Amendment AcJ;, 1927 .. .. 75 11 8 . . i 575 11 8 j Balance, 31st March, 1936 .. .. .. .. .. j 4,778 7 7 — — 5,353 19 3 5,353 19 3 Wheat Research Levies. Balance, 1st April, 1935 .. .. .. .. .. 846 9 1 Levies received pursuant to Finance Act, 1927 (No. 2), section 27 (1), for research in connection with wheat and flour.. .. 1,670 110 : .. 1,670 1 10 ! Amount transferred to Vote " Scientific and Industrial Research" in terms of the Finance Act, 1927 (No. 2), section 27 (li .. .. 1,767 18 3 .. 1,767 18 3 Balance, 31st March, 1936 .. .. .. .. .. j 748 12 8 2,516 10 11 J 2,516 10 11

STATEMENT of RECEIPTS and DISBURSEMENTS under the Trustee Act, 1908, to 31st March, 1936, with Particulars of the BALANCE at CREDIT in the DEPOSIT ACCOUNT on that Date. (Published in Terms of Section 72 of the Trustee Act, 1908.)

B—l [Pt. ll]

PUBLIC ACCOUNTS, 1 9 35-193 6.

43

RECEIPTS. DISBURSEMENTS. £ s. d. £ s. d. 1936. £ g. d. £ s. d. i93o. Balance on 1st April, 1935 .. .. .. .. 7,928 6 11 Balances on 31st March, 1936— Nov. 30 Estate of Laura S. Martin .. .. .. .. 400 0 0 Estate of Susan Smallwood .. .. .. 93 10 0 too* 31 " T.Phillips .. .. .. .. .. 1,963 5 0 „ J. Matheson and H. Gracie .. .. 414 3 3 193b. . , Mary McKay .. .. .. 43 3 10 Jan. 23 „ William Baker Fisher Bush Nursing Fund .. 417 9 11 „ William Tattley .. .. .. 45 1 5 Trust „ Barthia Wilkie .. .. .. 287 11 1 ,, Robert Miller .. .. .. 22 4 7 ,, Paora Parau and W. R. Miller .. .. 23 0 0 „ Francis Humphreys Heigh way .. 46 12 5 „ George Moore .. .. .. 2,414 0 0 „ Richard Galway .. .. .. 836 13 9 John Burb .. .. .. .. 74 7 10 „ Geoffrey Arthur Harney .. .. 44 15 3 „ John Hewitt .. .. .. 162 12 0 „ Mark Earl .. .. .. .. 150 0 0 „ Edward Thurlow Field .. .. 24 8 1 „ Michael McKey .. .. .. 2,249 5 4 „ Martha Robinson .. .. .. 38 17 11 „ John Bealy .. .. .. .. 49 17 1 ,, Ernest Groome Gresham .. .. 23 1 8 ,, John Walsh and Bridget Walsh .. 199 2 11 ,, Bartholomew Hannan .. .. 185 2 10 ,, Patrick O'Rourke .. .. 191 3 1 „ William Patrick Molloy .. .. 103 3 0 „ William A. Chandler . . .. .. 1 19 1 I » Laura S. Martin .. .. .. 400 0 0 T. Phillips .. .. .. .. 1,963 5 0 Moanatairi Extended Gold-mining Co. .. .. 16 7 8 Direct Supply Co., Ltd., Auckland (in liquidation).. 33 5 10 Wellington-Manawatu Railway Co., Ltd. .. 95 9 8 Inglewood Oil-boring and Prospecting Co., Ltd. .. 21 5 0 Southland Woollen Mills, Ltd. (in liquidation) .. 38 2 4 William Baker Fisher Bush Nursing Fund Trust .. 417 9 11 10,709 1 10 I Total .. .. .. | ... £10,709 1 10 j Total .. .. .. .. .. £10,709 1 10

B.—l [Pt. II

PUBLIC ACCOUNTS, 1935-193 6.

PUBLIC WORKS FUND.—GENERAL PURPOSES ACCOUNT. DETAIL STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1936.

PUBLIC WORKS FUND.—GENERAL PURPOSES ACCOUNT. STATEMENT of IMPRESTS of the PUBLIC WORKS FUND (GENERAL PURPOSES ACCOUNT) OUTSTANDING as at the 31st March, 1936, showing the SERVICES for which they were issued.

44

£ s. d. £ s. d. £ s. d. Defence Department :— Sale of laud .. .. .. .. .. .. 703 11 7 Education Department : — Refund of amounts overclaimed in connection with additions, &c., to school buildings .. .... 0 1 11 Repayment of advances for hostel accommodation, &c. .. 933 6 8 933 8 7 Department of Labour : — Recovery of immigration passage-money .. .. 284 1 8 Sale of surplus and obsolete stores .. .. .. 78 1 5 362 3 1 Department op Lands and Survey : — Recovery of Native Land Settlement expenditure— Survey liens .. .. .. .. .. 6,028 15 10 Repayment of advances in respect of village-homestead settlement lands .. .. .. .. .. 50 13 6 Sale of— Land and buildings .. .. .. .. 48 7 8 Surplus and obsolete stores .. .. .. 232 17 11 6,360 14 11 Mines Department : —- Instalment on purchase price, Waimea-Kumara Water-race 130 0 0 Sale of surplus and obsolete stores .. .. .. 12 10 0 142 10 0 Native Department : — Instalment in respect of Oturei mortgage .. .. 61 14 7 Repayment of advances—■ To Maori Land Boards, under section 340, Native Land Act, 1931 .. .. .. .. .. 38 17 6 To Native Trustee, under section 521, Native Land Act, 1931 .. .. .. .. .. .. 3,203 11 7 Sale of surplus and obsolete stores ... .. .. 167 3 0 3,471 6 8 Public Works Department : — Allocation of general " departmental" administration expenditure in accordance with Cabinet decision, — For the year 1934-35— Electric Supply Account . . .. .. 28,178 0 0 Balance of purchase price of premises at 429 The Strand, London .. .. .. .. 125,914 18 3 Instalments on loans to — Eastbourne Borough Council .. .. -. • 295 7 7 j Inter-Wanganui River Board .. .. .. 105 0 0 [ Otanomomo River Board .. .. .. .. 40 7 6 Taieri River Trust .. .. .. .. 434 16 1 Taupiri Drainage Board .. .. .. .. 123 9 8 Sale of— Land and buildings .. .. .. .. 7,908 13 0 Surplus and obsolete stores .. .. . • 22 10 7 Wharf .. .. .. .. .. .. 20 0 0 163,043 2 8 £175,016 17 6

Public Works Fund : — £ s. d. General Purposes Account, — Vote —Roads, &c. .. ■. • • • • • • • • • • • • 557 1 10 —Telegraph Extension .. .. .. .. .. . • . • 508 8 4 —Plant, Material, and Services .. .. .. .. .. .. 2,561 14 3 —Native Land Settlement .. ■ • ■. ■ • ■ ■ ■ ■ 689 2 * 7 £4,216 7 0

B.— 1 [Pt. ll].

PUBLIC ACCOUNTS, 1935-1936. LAND FOB SETTLEMENTS ACCOUNT.

STATEMENT of EXPENDITURE from the CAPITAL PROCEEDS of the SALE of CROWN LANDS credited in terms of the LAND ACT, 1924, Section 20, for the FINANCIAL YEAR ended 31st March, 1936 :—

DETAIL STATEMENT of EXPENDITURE relating to Purchase of and Incidental Expenses in connection with Estates in the LAND FOR SETTLEMENTS ACCOUNT and of CREDITS IN REDUCTION of such Expenditure for the Financial Year ended 31st March, 1936.

45

Finance Act, 1931 (No. 4), Section 24— £ 8. d. £ S. d. Payment to the Public Works Fund of the value of lands set apart or acquired for the purposes of the Post and Telegraph Department, but no longer required for such purposes .. . . .. .. .. 2,733 7 1 Finance Act, 1932 (No. 2), Section 6— Transfer to Public Works Fund, adjusting capital amount in respect of land purchased for Small Farms Plan and no longer required for that purpose 43 6 8 Land Act, 1924, Section 20 (3)— Payment in respect of land obtained for Government works, now deemed to be Crown lands . . .. .. .. .. . • 6 10 0 Land Act, 1924, Section 139— " Thirds " and " Fourths " paid to Local Bodies' Deposit Account .. j 122 17 10 Land Laws Amendment Act, 1927, Section 20, and Discharged Soldiers Settlement Amendment Act, 1923, Section 20 (5) — Payment to Discharged Soldiers Settlement Account in respect of amount added to capital value .. .. . . .. .. . • 65 19 5 Land Laws Amendment Act, 1930, Section 15 (3) — Amount deducted from capital proceeds of the sale of Crown lands in respect of Settlement lands converted into ordinary Crown lands under Land for Settlements Act, 1925, Section 49 (1) .. .. .. i 160 18 6 Native Purposes Act. 1934, Section 3 (2)— Acquisition of lands .. .. .. .. .. .• 1,944 18 11 Public Reserves, Domains, and National Parks Act, 1928, Section 41 (2) — Purchase of land for the purposes of a domain, or for the improvement and development of domains .. .. .. .. .. 172 18 0 — £5,250 16 5

Name of Estate. Incidental Expenses. Total. Expenditure under the Land for Settlements Act, 1925, Section 45, — £ s. d. £ s. d. ' Acquirement of Estates— Remuera .. .. .. .. .. .. .• •• 330; Expenses incidental to Estates — Apanui .. .. .. .. .. • • . • • • 14 16 6 Aponga .. .. .. .. •• •• •• * 369 17 9 Ardkeen.. .. .. .. .. .. •• •• 18 15 0 Awamoa .. .. .. .. • • • • ■ • 1 16 0 Coldstream .. .. .. .. .. .. •• 6 49 Doyleston .. .. •. •• •• •• •• 194 Fernleigh .. .. .. •• •• •• •• 111 18 7 Gorton .. .. •• • • •• •• •• •• 2 14 11 Heatherlea .. .. .. .. •• •• 144 Hikuai .. . . .. .. .. .. • • • 0 15 9 1 Huia .. .. • • • • • • • • 12 8 ; Hutt Valley .. .. .. .. •• • • 2,298 14 8 Kohika No. 2 . . .. . . .. • • 10 9 Kopuku.. .. .. • • • • • • • • • • 1 19 1 | Lindsay .. .. .. • • •• •• 0 6 6 i Makaraeo .. .. .. • • • • • • • • 414 2 11 ( Makawai .. .. .. • • • • • • • • 12 3 6 Monte Cristo .. .. .. .. .. . • •• 0 10 0 Motutara .. •. .. • • • • • • •• % 16 7 Normandale .. .. .. • • . • • • • • 50 0 8 Norwegians .. .. .. . • • • • • • • 1 18 10 Carried forward .. .. .. .. •• 3,315 9 1 3 3 0

B.—l [PT. II

PUBLIC ACCOUNTS, 1935-193 6.

DETAIL STATEMENT of EXPENDITURE relating to Purchase of and Incidental Expenses in connection with Estates in the LAND FOR SETTLEMENTS ACCOUNT and of CREDITS IN REDUCTION of such Expenditure for the Financial Year ended 31st March, 1936 —continued.

46

Name of Estate. Incidental Expenses. Total. £ s a. I £ 3. d. Brought forward .. .. .. .. .. 3,315 9 1 3 3 0 Expenditure under the Land for Settlements Act, 1925, Section 45—continued. Expenses incidental to Estates —continued. Ohauiti .. .. .. .. .. .. .. .. 050 Omaka . . . . .. .. .. .. .. . . 1 18 10 Oronga .. .. .. .. .. .. .. .. 0 19 11 ParaM .. .. .. .. .. .. .. .. 2 17 6 Rangitaiki .. .. .. .. .. .. .. 1 10 0 Reparoa.. .. .. .. .. .. .. 27 13 5 Rere .. .. .. .. .. .. .. .. 2 17 11 Tangowahine .. .. .. .. .. .. .. 44 9 4 Tapanui .. .. .. .. .. •. .. 54 14 11 Teschemaker .. .. .. .. .. .. .. 0 18 9 Te Wae Wae .. .. .. .. .. .. .. 0 10 6 Tuturumuri .. .. .. .. .. .. .. 286 Waihou .. .. .. .. .. -. ■. .. 114 Waikakahi .. .. .. .. .. . . .. 0 17 0 Waimate .. .. .. .. . ■ ■ . .. 0 6 1 Waiteitei .. .. ■ ■ ■ ■ . • ■ . . • 0 19 3 3,459 17 4 Administration Expenses of Estates .. .. .. .. .. j .. 10,183 0 11 Total expenditure .. .. .. .. .. j .. £13,646 1 3 — —— - = Credits in reduction of Expenditure under the Land for Settlements Act, 0re(iits "^Reduction 1925, Section 45, — Purchase-money. Acquirement of Estates— £ 3. d. £ s. d. Arthurton .. .. .. .. .. .. .. 20 0 0 Tapanui.. .. .. .. .. .. .. .. 60 0 0 Wilden .. .. .. .. .. .. .. .. 265 0 0 345 0 0 Credits in Reduction of Incidental Expenses. Expenses incidental to Estates— £ s. d. Apanui .. .. .. •. .. .. .. .. 30 0 0 Aponga .. .. .. .. .. .. .. .. 252 17 0 Arthurton .. .. .. .: .. .. .. 0 10 Avenel Extension.. .. .. .. .. .. .. 035 Finlay Downs .. .. .. .. .. .. .. 263 Gorton . . .. . . ■ ■ . ■ . . . ■ 2 14 11 Hereford Park .. .. .. .. .. .. .. 16 8 Horahia .. .. .. .. .. .. .. 248 Kopuku .. .. .. .. .. .. .. 1 19 1 Makaraeo .. . . .. .. .. .. .. 473 6 7 Motutara .. .. .. .. .. .. .. 3 14 9 Normandale .. .. .. .. .. .. .. 19 11 Norwegians .. .. .. .. .. .. .. 1 18 10 Ohauiti .. .. .. .. .. .. .. .. 050 Oronga.. .. .. .. .. .. .. .. 096 Parahi .. .. .. .. .. .. .. .. 2 17 6 Reparoa .. .. .. .. .. .. .. 13 10 0 Rere .. .. .. .. .. .. .. .. 601 Soland .. .. .. .. .. .. .. .. 294 Tahaia .. .. .. .. .. .. .. .. 0 9 10 Tangowahine .. .. .. .. .. .. .. 097 Tapanui .. .. .. .. .. .. .. 136 18 10 Teschemaker .. .. .. .. .. .. .. 3 16 11 Wilden .. .. .. .. .. .. .. .. 15 9 Wither .. .. .. .. .. .. .. .. 400 946 15 5 Total credits in reduction .. .. .. .. .. £1,291 15 5

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 1 9 35-1 93 6.

DETAILED STATEMENT of the RECEIPTS of LOANS REDEMPTION ACCOUNT for the Year ended 31st March, 1936.

47

New Zealand Loans Act, 1932:— £ s. d. £ a. d. Section 14, — Securities issued in conversion of Loans — Stock issued in respect of 3-per-cent. London Loan — Public Works Fund—General Purposes Account— To mature 1st July, 1952-55 .. .. .. .. 6,262,628 6 7 To mature 15th October, 1959 .. .. .. .. 883,985 0 0 Public Works Fund —Electric Supply Account— To mature 1st July, 1952-55 .. .. .. .. 510,991 13 4 Discharged Soldiers Settlement Account — To mature 1st July, 1952-55 .. .. .. .. 255,495 16 8 Education Loans Account — To mature 1st July, 1952-55 .. .. .. .. 510,991 13 3 Native Land Settlement AccountTo mature 1st July, 1952-55 .. .. .. .. 255,495 16 9 State Forests Account — To mature 1st July, 1952-55 .. .. .. .. 204,396 13 5 8,883,985 0 0 Securities issued to cover costs, charges, and expenses of paying off £2,135,800 and renewing £8,000,000 5-per-cent. 1935-45 London Loan— Stock— Public Works Fund —General Purposes Account— To mature 15th October, 1959 .. .. .. .. 642,902 19 2 Public Works Fund—Electric Supply Account— To mature 15th October, 1959 .. . . .. .. 19,976 3 11 Discharged Soldiers Settlement Account — To mature 15th October, 1959 .. .. .. .. 9,988 2 0 Education Loans Account— To mature 15th October, 1959 .. .. .. .. 19,976 3 11 Native Land Settlement Account — To mature 15th October, 1959 .. .. .. .. 9,988 2 0 State Forests Account— To mature 15th October, 1959 .. .. .. .. 7,990 9 10 War Expenses Account — To mature 15th October, 1959 .. ' .. .. 125,192 19 2 836,015 0 0 Securities issued in renewal of Loans — Stock — Public Works Fund —General Purposes AccountTo mature 1st January, 1956 .. .. .. .. 111,200 0 0 Railways Account— To mature 1st January, 1956 .. .. .. 500 0 0 111,700 0 0 Section IS, — Securities issued in conversion of Loans — StockOrdinary Revenue Account — To mature 15th May, 1957 .. .. .. .. .. 10,050 0 0 To mature 15th December, 1958 .. .. .. .. 383,860 0 0 To mature 15th March, 1959 .. .. .. .. 646,695 0 0 Public Works Fund —General Purposes Account— To mature 15th May, 1957 .. .. .. .. .. 174,495 0 0 To mature 15th March, 1959 .. .. .. .. 457,020 0 0 State Advances Account (Settlers Branch) — To mature 15th May, 1957 .. .. .. .. .. 8,000 0 0 To mature 15th March, 1959 .. .. .. .. 395,000 0 0 War Expenses Account — To mature 15th May, 1957 .. .. .. .. .. 335,120 0 0 To mature 15th December, 1958 .. .. .. .. j 58,250 0 0 | To mature 15th March, 1959 .. .. .. .. ! 902,375 0 0 [ ! —— J 3,370,865 0 0 Securities issued to cover costs, charges, and expenses of conversion— Stock— Ordinary Revenue Account — To mature 15th May, 1957 .. .. 229 19 11 To mature 15th December, 1958 .. .. .. .. 35,877 8 9 To mature 15th March, 1959 .. .. .. .. j 51,761 1 6 Public Wprks Fund —General Purposes Account — To mature 15th May, .. .. .. .. .. 12,578 9 8 To mature 15th March, 1959 .. .. .. .. I 47,529 18 7 State Advances Account (Settlers Branch) — To mature 15th May, 1957 .. .. .. .. .. j 1,614 11 0 To mature 15th March, 1959 .. .. .. .. j 96,915 3 8 War Expenses Account — To mature 15thMay, 1957 .. .. .. .. 20,465 12 8 To mature 15th December, 1958 .. .. .. .. 3,655 15 7 To mature 15th March, 1959 .. .. .. .. 69,932 11 7 340,560 12 11 Carried forward .. .. .. .. .. .. 13,543,125 12 11

B.—l [PT.II

PUBLIC ACCOUNTS, 1935-193 6.

DETAILED STATEMENT of the RECEIPTS of LOANS REDEMPTION ACCOUNT— continued.

48

£ s. d. £ s. d. Brought forward .. .. .. .. .. .. 13,543,125 12 11 New Zealand Loans Act, 1932 —continued. Section 40 (6J, — Ordinary Stock issued in replacement of Death Duty Stock— Discharged Soldiers Settlement Account — To mature 15th June, 1955 .. .. .. .. .. 22,415 0 0 Public Works Fund—General Purposes Account— To mature 15th November, 1941 .. . . .. . . 825 0 0 State Advances Account (Settlers Branch)— To mature 15th April, 1949 .. .. .. .. .. 9,810 0 0 War Expenses Account— To mature 15th January, 1940 .. .. .. .. 4,855 0 0 To mature 15th March, 1943 .. .. .. .. .. 2,625 0 0 To mature 15th February, 1946 .. .. .. .. 7,260 0 0 To mature 15th May, 1952 .. .. .. .. .. 16,860 0 0 64,650 0 0 Section 57, — Stock issued in exchange for Debentures— Ordinary Revenue Account— To mature 15th January, 1940 .. .. .. ..I 11,430 0 0 To mature 15th February, 1946 .. .. .. . . 11,430 0 0 To mature 15th April, 1949 .. .. .. .. .. 11,425 0 0 To mature 14th July, 1952 .. .. .. .. ,. j 260,000 0 0 To mature 15th June, 1955 .. .. .. . . . . 11,425 0 0 Education Loans Account— To mature 15th November, 1941 .. .. . . .. 900 0 0 Land for Settlements Account— To mature 15th November, 1941 .. .. .. .. 2,900 0 0 War Expenses AccountTo mature 15th January, 1940 .. .. .. ,. 79,015 0 0 To mature 15th February, 1946 .. .. .. .. 162,465 0 0 To mature 15th April, 1949 .. .. .. .. .. 165,835 0 0 To mature 15th June, 1955 .. .. .. .. .. 142,425 0 0 859,250 0 0 Stock issued in exchange for Death Duty Stock— Discharged Soldiers Settlement Account— To mature 15th June, 1955 .. .. .. .. .. 2,165 0 0 State Advances Account (Settlers Branch) — To mature 15th April, 1949 .. .. .. .. .. 1,580 0 0 War Expenses Account— To mature 15th January, 1940 .. .. .. .. 600 0 0 To mature 15th February, 1946 ... .. .. 1,190 0 0 To mature 15th May, 1952 v. .. .. .. .. 28.025 0 0 33,560 0 0 New Zealand Debt Conversion Act, 1932-33 :—" Section 16, — Ordinary Stock issued in replacement of Tax-free Stock— War Expenses Account— To mature 15th March, 1943 .. .. .. .. .. 7,335 0 0 Finance Act, 1925, Section 13 :— Amount received in respect of War Expenses to be applied in repayment of War Loans — Subsection (3) —Repatriation Receipts paid in by State Advances Office .. 5,964 4 6 Public Revenues Act, 1926, Section 135 (2) :— Amount received on account of New Zealand Share of German Reparations .. 6,542 7 6 Public Revenues Act, 1926, Section 135 (4): — Amount transferred from Ordinary Revenue Account for redemption of Main Highways Loans .. .. .. .. .. .. 13,987 2 11 Amount received from Main Highways Account, Revenue Fund for redemption of Main Highways Loans .. .. .. .. .. 85,419 0 0 Amount received from State Advances Office for redemption of securities at or before maturity— Settlers Branch . . .. .. .. . . .. .. 341 f 190 0 0 Workers Branch .. .. .. .. .. .. 19,500 0 0 Miscellaneous Branch .. .. .. .. .. .. 12,125 0 0 Amount received from the British Phosphate Commission for the redemption of Nauru and Ocean Islands Securities in terms of Section 13 (4) of the Finance Act, 1932 .. .. .. .. .. .. 20,560 1 8 492,781 4 7 Total .. . . .. .. .. .. . . £15,013,208 9 6

B.—l [Pt. II

PUBLIC ACCOUNTS, 1935-1936

STATEMENT of the DISBURSEMENTS of LOANS REDEMPTION ACCOUNT for the Year ended 31st March, 1936.

7—B. 1 [Pt. ll].

49

Nbw Zealand Loans Act, 1932:— £ s. d. £ s. d. Section 14, — Securities paid off by the issue of new Securities— Stock— Public Works Fund —General Purposes Account— Due 1st July, 1935-45 .. .. .. .. .. 7,146,613 6 7 Public Works Fund—Electric Supply Account— Due 1st July, 1935-45 .. .. .. .. .. 510,991 13 4 Discharged Soldiers Settlement Account— Due 1st July, 1935-45 .. .. .. .. .. 255,495 16 8 Education Loans Account — Due 1st July, 1935-45 .. .. .. .. .. 510,991 13 3 Native Land Settlement Account— Due 1st July, 1935-45 .. .. .. .. .. 255,495 16 9 State Eorests Account— Due 1st July, 1935-45 .. .. .. .. .. 204,396 13 5 8,883,985 0 0 Loans renewed at maturity— Stock — Public Works Fund—General Purposes Account— Due 1st February, 1936 .. .. .. .. .. 111,200 0 0 Railways Account — Due 1st February, 1936 .. .. .. .. .. 500 0 0 111,700 0 0 Section 15, — Securities converted— Debentures— State Advances Account (Settlers Branch) — Due 1st February, 1951 .. .. .. .. .. .. 34,500 0 0 Stock — Ordinary Revenue Account— Due 15th January, 1940 .. .. .. .. .. 9,965 0 0 Due 15th November, 1941 .. .. .. .. .. 9,210 0 0 Due 15th February, 1946 .. .. .. .. .. 345,565 0 0 Due 15th April, 1949 .. .. .. .. .. 345,560 0 0 Due 15th June, 1955 .. .. .. .. .. 330,305 0 0 Public Works Fund —General Purposes Account— Due 15th February, 1946 .. .. .. .. .. 116,550 0 0 Due 15th April, 1949 . . .. .. .. .. 164,240 0 0 Due 15th June, 1955 .. .. .. .. .. 350,725 0 0 State Advances Account (Settlers Branch) — Due 1st February, 1951 .. .. .. .. .. 368,500 0 0 War Expenses Account— Due 15th March, 1943 .. .. .. .. .. 65,705 0 0 Due 15th May, 1952 .. .. .. .. .. 1,230,040 0 0 3,336,365 0 0 Premiums on conversion— Ordinary Revenue Account .. .. .. .. .. 87,868 10 2 Public Works Fund —General Purposes Account .. .. .. 60,108 8 3 State Advances Account (Settlers Branch) .. .. .. 98,529 14 8 War Expenses Account. . .. .. .. .. .. 94,053 19 10 340,560 12 11 Section 40 (6),— Death Duty Stock replaced by Ordinary Stock— Public Works Fund—General Purposes Account — Due 15th November, 1941 .. .. .. .. .. 825 0 0 Discharged Soldiers Settlement Account — Due 15th June, 1955 .. .. .. .. .. 22,415 0 0 State Advances Account (Settlers Branch) — Due 15th April, .1949.. .. .. .. .. .. 9,810 0 0 War Expenses Account — Due 15th January, 1940 .. .. .. .. .. 4,855 0 0 Due 15th March, 1943 .. .. .. .. .. 2,625 0 0 Due 15th February, 1946 .. .. .. .. .. 7,260 0 0 Due 15th May, 1952 .. .. .. .. .. .. 16,860 0 0 64,650 0 0 Section 57, — Debentures exchanged for Stock — Ordinary Revenue Account— Due 15th January, 1940 .. .. .. .. .. 11,430 0 0 Due 15th February, 1946 .. .. .. .. .. 11,430 0 0 Due 15th April, 1949.. .. .. .. .. .. 11,425 0 0 Due 14th July, 1952 .. .. .. .. .. .. 260,000 0 0 Due 15th June, 1955 .. .. .. .. .. 11,425 0 0 Education Loans Account — Due 15th November, 1941 . . .. . . . . .. 900 0 0 Land for Settlements Account— Due 15th November, 1941 .. .. .. .. .. 2,900 0 0 War Expenses Account— Due 15th January, 1940 .. .. .. .. .. 79,015 0 0 Due 15th February, 1946 .. .. .. .. .. 162,465 0 0 Due 15th April, 1949.. .. .. .. .. .. 165,835 0 0 Due 15th June, 1955 .. .. .. .. .. 142,425 0 0 859,250 0 0 Carried forward .. .. .. .. .. .. 13,631,010 12 11

B.—l [Pt. ll],

PUBLIC ACCOUNTS, 19 3 5-193 6.

STATEMENT of the DISBURSEMENTS of LOANS REDEMPTION ACCOUNT—continued.

50

£ s. d. £ s. d. Brought forward .. .. .. .. .. .. 13,631,010 12 11 New Zealand Loans Aot, 1932 —continued. Section 57 —continued. Death Duty Stock exchanged for Ordinary Stock— Discharged Soldiers Settlement Account— Due 15th June, 1955 .. .. .. .. .. 2,165 0 0 State Advances Account (Settlers Branch)— Due 15th April, 1949 .. .. .. .. .. 1,580 0 0 War Expenses Account — Due 15th January, 1940 .. ., .. .. . . 600 0 0 Due 15th February, 1946 .. .. .. .. .. 1,190 0 0 Due 15th May, 1952 .. .. .. .. .. .. 28,025 0 0 33,560 0 0 Section 58, — Securities redeemed before maturity— Stock — Nauru and Ocean Islands Account— Due 15th August, 1957 .. .. .. .. .. 20,560 0 0 Cold Storage Advances Account — Due 15th January, 1957 .. .. .. .. .. 8,700 0 0 Fishing Industry Promotion Account— Due 15th May, 1957 .. .. .. .. .. 425 0 0 Fruit-preserving Industry Account— Due 15th May, 1957 .. .. .. .. .. 3,000 0 0 State Advances Account (Settlers Branch) — Due 15th August, 1957 .. .. .. .. .. 200,000 0 0 Due 15th February, 1958 .. .. .. .. .. 125,000 0 0 357,685 0 0 Securities redeemed at maturity— Debentures — State Advances Account (Settlers Branch) —■ Matured 9th October, 1934 .. .. .. .. .. 1,200 0 0 State Advances Account (Workers Branch) — Matured 1st February, 1936 .. .. .. .. 7,300 0 0 8,500 0 0 Stock — State Advances Account (Settlers Branch) — Matured 1st February, 1936.. .. .. .. .. 15,390 0 0 State Advances Account (Workers Branch) — Matured 1st February, 1936.. .. .. .. .. 12,200 0 0 27,590 0 0 New Zealand Debt Conversion Act, 1932-33 — Section 16, — Tax-free Stock replaced by Ordinary Stock — War Expenses AccountDue 15th March, 1943 .. .. .. .. .. .. 7,335 0 0 Reparation Moneys applied in bedemption of Loans in teems of the Public Revenues Act, 1926, Section 135 (3): — Securities redeemed at maturity— Debentures— War Expenses Account — Matured 15th November, 1927 .. .. .. .. 100 0 0 Stock — War Expenses Account— Matured 1st February, 1936 .. .. .. .. .. 3,230 0 0 3,330 0 0 New Zealand Loans Act, 1932, Section 61 :— Charges and expenses of raising Loans, — Issues in renewal and conversion— Public Works Fund —General Purposes Account .. .. .. 642,902 19 2 Public Works Fund —Electric Supply Account .. .. .. 19,976 3 11 Discharged Soldiers Settlement Account .. .. .. .. 9,988 2 0 Education Loans Account .. .. .. .. .. 19,976 3 11 Native Land Settlement Account .. .. .. .. 9,988 2 0 State Forests Account .. .. .. .. .. .. 7,990 9 10 War Expenses Account.. .. .. .. .. .. 125,192 19 2 836,015 0 0 Total .. .. .. .. .. .. .. £14,905,025 12 11

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 1935-1936.

DETAILED STATEMENT of the RECEIPTS of LOANS REDEMPTION ACCOUNT, PART II (CONVERSION ACCOUNT), for the Year ended 31st March, 1936.

STATEMENT of the DISBURSEMENTS of LOANS REDEMPTION ACCOUNT, PART II (CONVERSION ACCOUNT), for the Year ended 31st March, 1936.

51

New Zealand Loans Act, 1932: — £ s. d. £ s. d. New Zealand Debt Conversion Act, 1932-33, — Section 12— Securities issued in conversion— Debentures — Public Works Fund —General Purposes Account — To mature 15th January, 1940 .. .. .. .. 200 0 0 To mature 15th February, 1946 .. .. .. .. 200 0 0 To mature 15th April, 1949 .. .. .. .. 100 0 0 To mature 15th June, 1955 .. .. .. .. 103 2 3 State Advances Account (Settlers Branch) — To mature 15th January, 1940 .. .. .. .. 250 0 0 To mature 15th February, 1946 .. .. .. .. 250 0 0 To mature 15th April, 1949 .. .. .. .. 250 0 0 To mature 15th June, 1955 .. .. .. .. 260 0 0 State Advances Account (Workers Branch) — To mature 15th January, 1940 .. .. .. .. 150 0 0 To mature 15th February, 1946 .. .. .. .. 50 0 0 To mature 15th April, 1949 .. .. .. .. 50 0 0 To mature 15th June, 1955 .. .. .. ■. 51 17 9 1,915 0 0 / Total .. .. .. .. .. .. ■■ £1,915 0 0

New Zealand Loans Act, 1932: — £ s. d. £ s. d. New Zealand Debt Conversion Act, 1932-33, — Section 12— Securities converted — Debentures — Public Works Fund —General Purposes Account— Due 1st September, 1937 .. .. .. .. .. 600 0 0 State Advances Account (Settlers Branch) — Due 1st February, 1936 .. .. .. . ■ ■ ■ 1,000 0 0 State Advances Account (Workers Branch) —• Due 1st February, 1936 .. .. .. .. .. 100 0 0 Due 15th February, 1937 .. .. .. .. .. 200 0 0 1,900 0 0 Premiums on conversion— Public Works Fund —General Purposes Account .. .. 3 2 3 State Advances Account (Settlers Branch) .. .. .. 10 0 0 State Advances Account (Workers Branch) .. .. .. 1 17 9 — 15 0 0 Total .. .. .. .. .. .. .. £1,915 0 0 I - —

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1935-193 6.

LAND FOE SETTLEMENTS ACCOUNT.

DETAIL STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1936.

MAIN HIGHWAYS ACCOUNT.

DETAIL STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1936. REVENUE FUND.

STATE COAL-MINES ACCOUNT.

DETAIL STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1936.

52

Land for Settlements Act, 1925, Section 47, and Finance Act, 1932 (No. 2), Section 14, — £ s . d. Recovery of charges for roading on Wanganui River Trust Loan Block .. .. .. Dr. 5 0 0 Dr. £5 0 0

£ s. d. Adjustment of subsidy on rates paid to local authorities under Section 28, Finance Act, 1934 270 9 9 (No. 3), &c. Amount received from the Matakaoa County Council in reduction of advances made .. .. 1,318 0 7 £1,588 10 4

Sa^ of r £ s. d. «1 , 4 ", 201 7 6 Surplus and obsolete stores .. .. . . .. . , . . , . 54 2 2 £255 9 8

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1935-193 6. STATE FOEESTS ACCOUNT.

DETAIL STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1936.

UNEMPLOYMENT EUND.

DETAIL STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1936.

STATEMENT of TEMPORARY TRANSFERS between ACCOUNTS within the PUBLIC ACCOUNT in terms of Section 40 of the PUBLIC REVENUES ACT, 1926, during the FINANCIAL YEAR ended 31st March, 1936.

G. C. Eodda, Secretary to the Treasury. B. C. Ashwin, Accountant to the Treasury. Examined and found correct. G. F. C. Campbell, Controller and Auditor-General, 13th August, 1936. 13th August, 1936.

Approximate Cost of Paper. —Preparation, not given; printing (570 copies), £125. By Authority: G. H. Loney, Government Printer, Wellington.—l 936. Pnct Is. 6d.]

53

Sale of — £ s. d. Land and buildings .. .. . . . . .. .. .. .. .. 1,040 0 0 Live-stock .. .. .. .. . . .. . • •. .. • • 140 0 0 Surplus and obsolete stores .. .. . . .. . • • • • • • • 239 10 10 £1,419 10 10

. — . £ s. d. Part recovery of amount misappropriated in Auckland office .. .. .. .. 100 0 0 Sale of surplus and obsolete stores .. .. .. .. . • . • • • 7 0 5 £107 0 5

Transfer to Transfer from Date of Transfer. ! Repayment due. outstanding at . interest. lranaier. 31gt Marcb} 1936 PerCent. £ s. d. £ s. d. Main Highways Account Land for Settlements 23 Mar., 1936 2 100,000 0 0 23 Mar., 1937 100,000 0 0 Construction Fund Account