PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR 1938-1939. 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, 1939 Session I, B-01-part02

B.—l [Pt. ll.]

1939. NEW ZEALAND.

PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR 1938-1939. 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 [PT. ll].

CONTENTS. PAGE

AUDITOR-GENERAL'S REPORT .. .. .. .. • • ■ • ■ • • • ■ • iu Statement or Irregularities in Connection with Public Moneys and Stokes .. ■. •. xviii Schedule of Imperfect Vouchers .. .. • • • • • • • • • • ■ ■ xx l Statement showing Sums irrecoverable by the Crown .. .. .. ■ • • • xxm INTEREST, CONVERSION, AND REDEMPTION REMITTANCE ACCOUNTS .. .. •• 1 STATEMENTS 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) .. .. .. .. • • • ■ 45 Public Works Fund (Electric Supply Account) .. .. .. .. ■ • • ■ 45 Main Highways Account .. .. ' .. .. .. . ■ • • • • • • 54 State Coal-mines Account .. .. .. .. • ■ • • • • • ■ • • 54 State Forests Account .. .. .. • • • • • • • • • • ■ ■ 55 DISBURSEMENTS UNDER CIVIL LIST ACT, 1920 (see 8.-l [Pt. I]). DISBURSEMENTS UNDER SPECIAL ACTS Debt Services, Interest .. .. .. .. •• •• •• ■■ 13 Debt Services, Amortization of DebtSinking Fund .. .. .. .. • • • • • • • • • • ■ • 15 Repayment or the Public Debt Act, 1925 .. .. • • • • • • ■ • 15 Debt Services, Administration and Management .. .. .. .. • • • • 15 Debt Services, Payment on Guaranteed Loans .. .. . • • • • • • ■ 16 Other Services .. .. .. •• •• •• •• •• •• 1' UNAUTHORIZED EXPENDITURE (see 8.-l [Pt. I]). DISBURSEMENTS UNDER RURAL INTERMEDIATE CREDIT ACT, 1927, SECTION 16 .. .. 23 STATEMENT OF BALANCES IN RESPECT OF PAYMENTS MADE ON BEHALF OF OTHER GOVERNMENTS .. .. ■ • ■ • ■ • • • • • ■ • • • • ■ 23 IMPRESTS OF THE CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) OUTSTANDING.. 23 DEPOSITS ACCOUNT Summary of Deposits Account .. .. •. • • ■ • • • • ■ • • 24 Receipts and Disbursements of Deposit Accounts .. .. .. .. .. • • 25 Receipts and Disbursements of Deposits Account, Local Bodies' Account— Endowments of Land .. .. .. • • .... . . • ■ • ■ 39 Goldfields Revenue . . .. .. ■ • • • • ■ ■ • ■ • 39 Gold Duty .. .. .. ■ • ■ • • • • • • ■ ■ • 40 Fees and Fines .. .. • • • • • • • • • • • • • • ■ ■ 40 Stamp Duty on Interest .. .. .. .. - • • • ■ • • • • • 43 Advance Accounts .. .. .. • • • • • ■ • • • • • - ■ • 43 Receipts and Disbursements under the Trustee Act, 1908 .. .. .. .. . • 44 IMPRESTS OF THE PUBLIC WORKS FUND (GENERAL PURPOSES ACCOUNT) OUTSTANDING .. 45 STATEMENTS OF TRANSACTIONS Public Works Fund (Electric Supply Account) .. .. .. •• 46 Employment Promotion Fund .. .. .. . ■ • • • • • • • • 46 Land for Settlements Account .. .. .. • • • • •■ • • • ■ 47 Loans Redemption Account .. .. .. .. • - • • • • • • • • 49 State Coal-mines Account .. .. .. .. • • • • • • • ■ • • 54 State Forests Account .. .. .. .. • • • • • • • • • • 55 Temporary Transfers under Section 40 of the Public Revenues Act, 1926 ~ ~ 55

J). i [P'U. It,

PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR ENDED 31st MARCH, 1039,

REPORT OF THE CONTROLLER AND AUDITOR-GENERAL.

I have the honour to submit my report for the year ended 31st March, 1939, in terms of subsection (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 affecting the Public Accounts which form the subject of inquiry during each year. It will be readily understood that in the vast majority of cases where questions regarding ordinary transactions are raised by Audit any adjustment necessary is made or a settlement is arrived at after discussion with the Treasury or the Department concerned, and there is no occasion therefore for reference to''be made to these cases in the reports to Parliament. The full Statement of the Receipts and Payments of the Public Account is contained in two parliamentary papers —namely, Parts I and II of 8.-l. Part I 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, whilst Part II shows certain of the receipts and payments in greater detail than they are shown in 8.-l [Pt. I]. The last-mentioned paper for the year ended 31st March, 1939, has already been laid before Parliament and it only remains necessary for me now to present Part 11. Treatment of Exchange. In the report of the Controller and Auditor-General each year since 1932 the attention of Parliament has been drawn to the unsatisfactory method which has been followed in connection with the treatment of exchange in the Public Accounts. It is necessary to make remittances from time to time from New Zealand to London for the purpose of meeting the expenditure of the High Commissioner for Government services. By direction of the Minister of Finance, acting under the authority of the Finance Act, 1932, section 55, the cost of exchange on these remittances is charged to the Consolidated Fund, and any recoveries which are made are credited to that Fund. The expenditure in London may be divided into two classes—(l) interest and (2) stores and material —and the following notes show the course which is followed in each case with reference to recovery of exchange:— (1) Interest. —It was necessary to provide £5,283,000 during the year ended 31st March, 1939, for the payment of interest in London, and the exchange on this amounted to approximately £1,320,750. The interest, in the first place, is paid from the Consolidated Fund, and the various accounts concerned reimburse that Fund. The cost of exchange on the interest was paid from the Consolidated Fund, but' no recovery of any portion has been made. For example, interest paid in London on capital borrowed for the Electric Supply Account, amounting to £382,906, was duly recovered to the Consolidated Fund. However, the exchange on this interest, amounting to approximately £95,726, was not recovered, and the expenditure of the Electric Supply Account has therefore been understated by this amount.

B— 1 [Pt. ll].

(2) Stores and Material. —Witli regard to the purchase of stores and material for which payment is made in London, the practice is to recover the cost of exchange from all the separate accounts within the Public Account against which the purchases have been debited. In the case, however, of the General Purposes Account of the Public Works Fund exchange is recovered only from the Post Office and Railways in respect of the purchases from the two votes—Telegraph Extension, and Railways Improvements and Additions to Open Lines. No exchange is recovered from Departments controlling the remaining votes in this account. It should be stated that Consolidated Fund recovers the full cost of any remittances made for the services of Government accounts outside the Public Account (Post Office, State Fire Insurance, &c.). As previously stated, the cost of exchange is charged to the Consolidated 1' and under the authority of section 55, Finance Act, 1932, but no adjustments are made as regards exchange on the cost of material purchased from votes within the Consolidated Fund. Whilst this course does not affect the total expenditure from this Fund it has the effect of making the published figures of the votes in question misleading. The accounts of the Printing and Stationery Department provide an example and show clearly the effect of the non-charging of exchange. Some £102,287 was paid by this Department for overseas services during the year ended 31st March, 1939, but the cost of exchange thereon, approximating £25,572, remains as a charge against section 55, Finance Act, 1932, instead of a direct charge against the Department. It is clear, therefore, that as the full cost of exchange is not brought to charge in the accounts of various Departments which are required to be prepared under the provisions of section 57, Finance Act, 1932, or in the accounts of a number of the commercial undertakings of the Government these accounts fail to disclose the true position. In order to overcome the difficulty it is suggested that, instead of appropriating one sum for exchange in the Ordinary Revenue Account, each Department should be required to take a separate item in its estimates to cover the full amount of its exchange charges, and adjustment could then be made periodically with the exchange item which is a permanent charge under section 55, Finance Act, 1932. This system would call for no far-reaching changes in the method of keeping the Public Accounts, and Consolidated Fund would as at present bear the original charge for exchange, but only until the adjustments are made with the votes or accounts concerned. The departmental and commercial accounts would then show accurately the total cost of each undertaking. 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, also the total of the amount as redeemed to 31st March, 1939

IV

Nominal Value of Securities. Total to ———— •—■ Total Cost of Bate of Interest. 31st March, 1938. Total to Redemption. Year 1938-39. | 31st Cch! 1939. Per Cent ~ s. d. £ s. d. £ s. d. £ s. d. 3 ' 471491 3 1 1,740,097 11 7 2,211,588 14 8 2,211,588 14 8 oi ' 476'960 0 0 .. 476,960 0 0 476,960 0 0 o! " " ' 0 12 0 .. 0 12 0 0 12 0 ;; ;; 3,036,433 00 .. 3,036,433 0 0 3,024,745 9 1 ax ..2 070,940 0 0 16,520 0 0 2,087,460 0 0 2,072,082 5 0 5 2 .. 5'423,735 0 0 .. 5,423,735 0 0 5,423,181 5 0 51 " 1,530,990 0 0 .. 1,530,990 0 0 1,530,972 10 0 51 " ' 1,033,110 0 0 .. 1,033,110 0 0 1,030,694 12 2 6 2 .. 2,633,588 9 9 .. 2,633,588 9 9 2,612,292 8 8 4 10 1,756,617 11 7 18,433,865 16 5 18,382,517 16 7* * This figure does not include cost of exchange on remittances.

B.—l [Pt. ll].

In my last report I pointed out that for the first time .since the inception of the present debt-repayment, scheme the Public Debt Commission had redeemed debt on which interest was payable at a lower rate than 3j per cent. During the year ended 31st March, 1939, further securities, amounting altogether to £1,740,097 lis. 7d., bearing interest at 3 per cent, have been redeemed. The contribution payable by the Ordinary Revenue Account to the Public Debt Repayment Account in terms of section 11 (b) of the Repayment of the Public Debt Act, 1925, is computed at the rate of 3| per cent, on the amount of the public debt redeemed under the provisions of this Act. There will be no saving made by Ordinary Revenue Account on the amount of £1,740,097 lis. 7d. 3-per-cent. debt redeemed, as the payment required to be made from that Account to the Public Debt Repayment Account will, in view of the terms of the above section, be £8,700 9s. 9d. in excess of the amount previously required for the payment of interest. The following statement shows the amount of loans subject to the Repayment of the Public Debt Act, 1925, and of those not subject to the Act as at 31st March, 1939:— £ s. d. Debt subject to the Repayment of the Public Debt Act, 1925 .. .. 230,650,302 10 8 Debt not subject to the Repayment of the Public Debt Act, 1925— Loans for which special sinking funds are provided — £ s. d. £ s. d. State Coal-mines Account .. 154,718 6 8 Electric Supply Account .. 13,902,944 1 0 Nauru and Ocean Islands Account 317,850 0 0 Westport Harbour Account .. 614,250 0 0 Samoan Loans Suspense Account 87,130 0 0 — 15,076,892 7 8 Funded Debt to the Imperial Government — Ordinary Revenue AccountNaval Defence Act Account 577,446 11 5 War Expenses Account .. 23,320,196 17 0 Public Works Fund — General Purposes Account .. 169,109 15 3 Land for Settlements Account 33,446 6 11 24,100,199 10 7 State Advances Account .. .. 34,142,877 14 3 73,319,969 12 6 Total debt as at 31st March, 1939 (see 8.-l [Pt. Ill], page 8) . . £303,970,272 3 2 With, reference to the portions of the debt which are not subject to the Repayment of Public Debt Act particulars of the transactions of the sinking funds of the loans for which special sinking funds are provided will be found in Tables V and VI, 8.-l [Pt. Ill], Particulars of the public debt funded as agreed upon by the Imperial Government on which by arrangement all instalments subsequent to Ist June, 1931, have been suspended will be found in Table IV, 8.-l [Pt. Ill], The debt of the State Advances Acc0unt—£34,142,877 14s. 3d.—is the only portion of the public debt for which no special provision is made for repayment. This position arose as a result of the transfer of the securities of the State Advances Account to the State Advances Corporation in accordance with the provisions of section 36 of the State Advances Corporation Act, 1934-35, and full reference to the matter will be found in my last report.

V

B.—l [Pt. ll].

Summary Of Public Debt Transactions. The transactions for the year of the Public Debt Accounts are detailed as follows : — £ s. d. Total debt as at 31st March, 1938 (see 8.-l [Pt. Ill], page 8) .. .. 290,201,341 19 5 Additions during the year— £ s. d. Ordinary Revenue Account — Reserve Bank Account .. .. .. .. 4,500 0 0 Public Works Fund — General Purposes Account .. .. .. .. 9,622,279 2 0 Electric Supply Account .. .. .. .. 180,000 0 0 Housing Account .. .. .. .. .. 4,000,000 0 0 Main Highways Account .. .. .. .. 2,675,600 0 0 State Coal-mines Account . . . . .. . . 95,000 0 0 State Forests Account .. .. .. .. 175,000 0 0 16,752,379 2 0 306,953,721 1 5 Reductions during the year— From Electric Supply Sinking Fund Account .. .. 181,000 0 0 From State Coal-mines Sinking Fund Account .. .. 9,525 0 0 From Loans Redemption Account— Ordinary Revenue applied in redemption of the securities of — Cold Storage Advances Account .. .. .. 26,270 0 0 Fruit Preserving Industry Advances Account . . 29,850 0 0 General Purposes Relief Account .. .. .. 70,000 0 0 Reparation-moneys applied in redemption .. . . 5,025 0 0 Discharged-soldier-settlement moneys applied in redemption .. .. .. ■ ■ .. • • 539,192 6 8 Mining Advances Account moneys applied in redemption 0 5 1 State Advances Account moneys applied in redemption. . 71,865 14 11 Main Highways Account moneys applied in redemption. . 253,205 0 0 Nauru and Ocean Islands Account moneys applied in redemption .. .. .. .. 32,150 0 0 Samoan Loan Sinking Fund Account moneys applied in redemption .. .. .. .. • • 5,355 0 0 From Public Debt Repayment Account — Ordinary Revenue Account: War Expenses .. .. 1,756,617 11 7 Loans redeemed from loans raised in previous years for redemptions .. . . . . .. • • 3, 393 0 0 2,983,448 18 3 Total debt as at 31st March, 1939 (see 8.-l [Pt. Ill], page 8) .. .. £303,970,272 3 2 The foregoing statement shows that the total public debt has been increased during the year by £13,768,930 3s. 9d. The long-term debt was reduced by £181,069 16s. 3d. and short-term Treasury bills increased by £13,950,000, as shown in the following-summary £ s. d. £ s. d. Treasury bills as at 31st March, 1938 . . . . 2,575,000 0 0 Treasury bills as at 31st March, 1939 .. .. 16,525,000 0 0 Increase .. 13,950,000 0 0 Long-term debt as at 31st March, 1938 .. .. 287,626,341 19 5 Long-term debt as at 31st. March, 1939 .. .. 287,445,272 3 2 Decrease .. 181,069 16 3 Increase as at 31st March, 1939 .. .. .. .. £13,768,930 3 9 This statement does not include the advances made by the Reserve Bank to the Government by way of overdraft under the authority of the Primary Products Marketing Act, 1936, and the Primary Products Marketing Amendment Act, 1937, which at 31st March, 1939, amounted to £7,235,461 15s. 2d.

VI

B.—l [Pt. ll].

It will be seen that the additions to the debt during the year amounted to £16,752,379 25., and this sum, with the exception of £110,115 3| per cent, stock issued to the vendors as the purchase-price of properties acquired by the Government, was borrowed from the Reserve Bank and from the various Government and semiGovernment accounts. The reductions amounted to £2,983,448 18s. 3d., of which £1,756,617 lis. 7d. was redeemed from the Public Debt Repayment Account. As mentioned previously, all the latter sum, with the exception of £16,520, was 3 per cent, debt, and the rates of interest on the debt redeemed from other sources—viz., £1,226,831 6s. Bd.— varied from 3 per cent, to 5 per cent. The following statement shows the rates of interest on the new borrowings and on the debt which has been redeemed : — Redemptions. New Borrowings. £ s d 3 per cent. .. .. 2,222,546 8 6 1| per cent. .. .. 4,310,000 0 0 3| per cent. .. .. 577,410 5 1 2 per cent. .. .. 400 000 0 0 3| per cent, .. .. 114,074 48 2§ per cent. .. .. 40'000 0 0 4 per cent. .. .. 21,398 0 0 3 per cent, .. .. 7,504'664 2 0 41 per cent. .. .. 16,520 0 0 3| per cent. .. .. 0 0 5 per cent, .. .. 31,500 0 0 4 per cent. .. .. 3,850'000 0 0 £2,983,448 18 3 £16,752,379 2 0 The greater portion of new debt was raised on the security of Treasury bills. Until Ist November, 1938, the interest payable by the Treasury to the Reserve Bank on Treasury bills was li per cent., but on that date the rate was increased to 2 per cent., and further increased to 4 per cent, on 22nd November. The rate of interest chargeable by the Reserve Bank should be the main determining factor in fixing the rate payable on the loan transactions between the various separate accounts of the Government, but no corresponding increases were made in the rate charged on transactions of this nature which took place after November. As a result of this course being followed anomalies have arisen, inasmuch as advances have been made at lower rates than those which the lending accounts have had to pay for their borrowings. Early in March, 1939, at the time when Ordinary Revenue Account was paying 4 per cent, to the Reserve Bank on moneys borrowed on the security of Treasury bills for revenue purposes, advances of £100,000 each were made from that account to the Main Highways and Housing Accounts at 2 per cent. These advances were outstanding at the close of the year and have since been repaid from moneys borrowed from the Reserve Bank at 4 per cent. The Public Account Cash Balance Investment Account, which is comprised of cash balances of all the accounts in the Public Account, in March, 1939, invested £1,000,000 in State Advances Corporation Stock at 31 per cent, maturing on Ist June, 1944. Each of these transactions amounts in effect to the granting of a subsidy from the lending account to the borrowing one, which is nowhere disclosed in the Public Accounts. Other transactions calling for comment were loans at 3 per cent, made to two local authorities in March, 1939, by the Housing Account at a time when the account was required to pay 4 per cent, for all new money raised from the Reserve Bank. Section 72, Public Revenues Act, 1926. The above section reads as follows : — "The Controller and Auditor-General may, with the consent of the Minister, dispense with the detailed audit of any accounts, but not with any appropriation audit of such accounts. The consent of the Minister shall be given only in those cases in which he considers that there are circumstances which render a detailed audit under this Act unnecessary : Provided that a list of such cases shall be comprised and published in the Controller and Auditor-General's report in each year." During the year the Audit Office, acting with the consent of the Honourable the Minister of Finance, dispensed with a detailed audit of wages paid to temporary employees of the Post and Telegraph Department. The precautionary checks

VII

B. —1 [Pt. lIJ.

imposed by the General Post Office are designed to give complete control over wages paid in the several postal districts, and the experience of the Audit Office has been that the Department's internal check on wages is reliable. In the circumstances it was considered that the previously exhaustive Audit examination might safely be replaced by appropriate test checks. This is the only instance in which the powers contained in section 72 have been invoked since my last report. Control of Expenditure. The following is a quotation from an English authority on public finance relative to parliamentary control of expenditure : — " Direct charges on the consolidated fund are authorized by statute for the specific purposes and for such length of time, definite or indefinite, as are therein laid down. When once granted they become, in effect, continuing grants to the Treasury to be obtained on its requisition and issued for the purposes for which they are provided. They do not come up for annual review or criticism, and are to that extent removed from the control of the House of Commons after the statute has been passed. On the other hand, it is at any time within the power of Parliament to repeal such a statute and to transform the charge from a permanent to an annual one. The House therefore possesses continuously the potential right to exercise its supreme control in such cases. The fact, however, of the charges not being automatically brought under review necessarily withdraws them in a measure from the notice of Parliament, and there is a disinclination consequently to make such permanent charges in any cases which could be provided for without detriment by an annual vote. Such grants as those for the Civil List are advisedly charged directly on the Consolidated Fund with the specific intention of withdrawing them from annual criticism." In New Zealand there is a tendency to provide for expenditure by permanent appropriation, and during the year £14,332,573, being slightly more than two-fifths of the expenditure from the Consolidated Fund, was a charge against the permanent appropriations. Prior to the year 1932-33 pensions were paid under the permanent appropriations contained in the various Acts authorizing payment of pensions, but from Ist April, 1932, after a recommendation from the National Expenditure Commission, these pensions were included in the estimates and made subject to annual appropriation by Parliament. The recommendation of the Commission published in the interim report is as follows : — "We consider that a change should be made in the method of providing each year for the amount required for pensions. In Great Britain the amount required for payment of pensions is voted annually by the Legislature, and we think that the system in New Zealand should be similar. This would ensure that the growing burden of pensions expenditure is subjected to parliamentary review each year." Section 106 (1) (a), Social Security Act, 1938, changes this procedure, and the benefits, which are now provided for under Part II of that Act, replace pensions and will be subject to a permanent appropriation. Pensions amounting to £6,752,983 were included in the estimates for the year and appropriated by Parliament. Of this total £5,000,000, together with the "sum representing the cost of the increased benefits conferred by the Social Security Act, will come under the permanent appropriations for the year ending 31st March, 1940. In my last report reference was made to unauthorized expenditure, the limit of which was increased under the provisions of section 17 of the Finance Act, 1937, from £250,000 to £500,000 per annum., thus increasing the amount which the Government has power to make use of without immediately charging to a parliamentary appropriation. This tendency to depart from the strict practice previously laid down by the legislation, by reducing the restrictions on the spending-power, no doubt allows greater freedom for the Government, but even the increased amount mentioned

VIII

B. —1 [Pt. ll],

above proved insufficient to meet the charges made against the Unauthorized Expenditure Account during the year just ended. When this became apparent the Prime Minister gave an undertaking that legislation validating any over-issue in the Unauthorized Expenditure Account would be introduced at the forthcoming session of Parliament. The excess was caused to a great extent by the fact that the Employment Promotion Fund was not in a position to recoup the various votes with the amounts which had been expended from these votes on behalf of the Fund. I drew attention last year to the fact that the amount of £10,959 19s. 9d. issued in excess of the limit existing in the year ended 31st March, 1937, had not been validated in accordance with the undertaking given by the Prime Minister, and it was explained to me by the Treasury that it was considered that the limit had not been exceeded. The difference of opinion arose from the fact that the Audit Office regarded section 58 of the Public Revenues Act, 1926, as applying to issues, whilst the Treasury regarded it as applying to net expenditure. The Crown Law Office has since advised that the limit of £500,000 now existing applies to the gross total of " sums issued," and that the fact that certain amounts may be recovered does not take such amounts out of the category " sums issued." The details of the expenditure from the Unauthorized Expenditure Account appear in parliamentary paper 8.-l [Pt. I], which has already been laid before Parliament, and it will be seen that the statutory limit of £500,000 which may be issued has been exceeded by £624,470 4s. 9d. Surplus Credits-in-aid. A further matter in connection with the control of expenditure by Parliament to which I desire to draw attention is that of the abnormal increase in the total of surplus credits-in-aid during the year. Section 51 (3), Public Revenues Act, 1926, provides that any surplus in respect of a vote arising from an excess of the moneys actually received as credits-in-aid over the amount estimated to be received may, with the approval of the Treasury, be temporarily applied for the purpose of that vote in defraying expenditure which is not adequately provided for by appropriation. To enable control to be maintained, Parliament, by means of a vote, appropriates the net estimated expenditure and the estimated credits-in-aid before the expenditure is made by a Department, but by the use of excess credits-in-aid a great deal of expenditure may be made without the prior approval of Parliament. Control can be fully effective only when applied before expend iture is made, and although surplus credits applied are sanctioned by Parliament this is not done until the Appropriation Act of the next year is passed. Surplus credits-in-aid applied during the year as shown in 8.-l [Pt. I] amounted to £1,602,572 14s. This sum, together with unauthorized expenditure of £1,124,470 4s. 9d., makes a total of £2,727,042 18s. 9d. that has been expended without the prior approval of Parliament. Of the expenditure from unauthorized, £24,787 3s. lid. was recovered. It is, of course, recognized that Parliament is unable to foresee and provide for every item of expenditure, and the Public Revenues Act, 1926, enables a limited amount of necessary and urgent expenditure to be made and later approved by Parliament, but it would appear from the above total that consideration should be given to the revision of the existing authority regarding the use of surplus credits-in-aid. The following schedule shows the amount of surplus credits-in-aid applied for departmental expenditure during the last ten years : — £ g Year ended 31st March, 1930 .. .. 8,330 17 6 Year ended 31st March, 1931 .. .. 16,959 15 3 Year ended 31st March, 1932 .. .. 19,611 10 3 Year ended 31st March, 1933 . . . . Nil Year ended 31st March, 1934 .. .. 5,505 19 3 Year ended 31st March, 1935 .. .. 33,341 5 4 Year ended 31st March, 1936 . . . . 90,969 1 4 Year ended 31st March, 1937 .. .. 334,648 13 3 Year ended 31st March, 1938 . . . . 680,742 18 0 Year ended 31st March, 1939 .. .. 1,602,572 14 0

ii B. 1 [PT. ll].

IX

B.—l [Pt. ll].

Summary of the Transactions of the Ordinary Revenue Account. The following statement, which shows the result of the transactions of the Ordinary Revenue Account for each year in the period from Ist April, 1912, to 31st March, 1939, should prove of interest. The cash balance at the beginning of the year has been added to the surplus and any deficit subtracted, and the manner in which the moneys remaining have been applied is also shown : —

Except for the " Miscellaneous" items the statement will be found selfexplanatory. The details of miscellaneous receipts show that in the year 1925-26, £475,992 was received from Consols Account, which was closed. The remainder of the amount received in that year—viz., £186,227—was credited on account of reparations, as also was £39,307 in the following year. The amounts received in the years 1931-32, 1932-33, and 1933-34 total £24,036,981 and represent the proceeds of Treasury bills issued under the provisions of the Public Revenues Act, 1926, and the Banks Indemnity Exchange Act, 1932-33. These bills were repaid from Ordinary Revenue Account, £21,326,981, and Public Debt Repayment Account, £2,710,000, in the year 1934-35. The latter payment does not, of course, appear in the statement, whilst the former is included in the item of £22,927,193 appearing in the column " Redemption of Debt." Miscellaneous advances and transfers totalling £2,427,131 were made — £1,200,000 to Reserve Fund, £100,000 to Education Loans Account, £473,392 to Working Railways Account, £45,000 to State Forests Account, £5,000 to Westport Harbour Account, £531,416 for Unemployment Relief, and £33,323 for earthquake relief. During the year a loan of £39,000 made, to the Waikato Land Settlement Association was cancelled in terms of section 19, Reserve and other Lands Disposal Act, 1938.

X

Receipts. Expenditure. | Miscellaneous Transfers Advances Micella i Receipts Trflmfprs Transfers Transfers to | 0 T0 Rural Miscella- Transfers Excess of | credited to i>, l h|j ( ". Discharged ;jq ew Inter- . I 1 ieous and Redemption Balance at. Year. Receipts over j Ordinary Advances Works Zealand mediate and^ 8 Advances of Debt. end of Year. Expenditure. Eeve , uu ® „ recovered. Fund. ' Shares Credit Transfers recoverable. Account other Account. Account. Board. "ansiers. j than Income. i : — ■ j ■*" | £ ££££££££ ££ l 911 _ 12 . . .. .. .. •• 807 > 27< 1912-13 652,232 .. .. 750,000 .. .. .. .. •• •• ™'qa| 1913-14 392,397 .. .. 675,000 .. .. .. •• •• •• 426,90. 1914-15 72,142 .. .. 350,000 .. .. .. •• 149,04 1915-16 2,017,030 .. .. .. •• •• •• •• 1916-17 4.308,777 .. .. .. ■■ •• •• 1917-18 5,085,934 .. .. .. • • •• •• 1918-19 3,678,772 .. .. .. •• •• •• ■■ •• 1919-20 2,299,416 .. .. • • •• •• •• 1920-21 6,132,232 .. .. 500,000 13,380,000 .. .. 1,200,000 .. .. 8,591,20; 1921-22 Dr. 279,831 .. ■■ •• 220,000 .. .. .. .. I'fill'no, 1922-23 1,315,683 .. .. •• 50,000 .. .. .. 3,159,960 5.637,09 1923-24 1,812,365 .. .. 1,000,000 50,000 .. .. 100,000 .. 1,344,741 4,954,71 1924-25 1,248,222 .. .. 1,000,000 .. .. .. •• 1,052,130 4,150,80 1925-26 1,154,620 662,219 .. 500,000 .. .. •• 473,392 .. 566,161 4,428,09 1926-27 587 129 39 307 .. .. •• 808,594 .. .. 26,000 538,468 3,681,46i 1927-28 178,039 .! 26,000 250,000 .. 117,187 .. 120,106 .. 95,980 3,302,23: 1928-29 Dr. 578,380 .. ■■ ■■ ■■ 58,594 110,100 68,567 33,000 50 2,453,54 1929-30 147,040 .. 33,000 .. .. •• 162,000 115,244 .. .. 2,356,33, 1930-31 Dr. 1,639,111 .. ■■ ■■ ■■ ■■ 127,900 310,725 .. . 1931-32 Dr. 2,140,819 3,030,000 .. .. •• •• •• n •• " '«Vq ir 1932-33 40,142 935,337 .. .. .. " 16 027*79 1933-34 Dr. 709,278 20,071,644 530,000 .. .. .. •• 4,477, 81 ° .. 16,027,7-1934-35 1,626,498 .. 5,477,810 .. .. •• •• •• 22,927,193 204,83 1935-36 281,800 .. .. •• •• •• •• 7 > 000 •• 1936-37 472,030 .. 7,000 .. .. •• •• •• •• •• 1937-38 810,822 .. .. .. •• •• •• •• 1938-39 809,367 .. .. .. •• •• 39,000 .. .. 2,539,85 29,775,270 24,738,507 6,073,8105,025,000 13,700,000 984,375 400,000 2,427,131 6,073,810 130,244,693 2,539,85

B.—l [Pt. ll].

Departmental Accounts and Balance-sheets. As mentioned at the commencement of this report, particulars of the receipts and payments of the Public Account in accordance with the provisions of the Public Revenues Act, 1926, will be found in 8.-l [Pts. I and ll]. Under the provisions of section 57 of the Finance Act, 1932, all Government Departments are required to prepare income and expenditure accounts and balance-sheets which may be viewed as complementary to the above-mentioned cash accounts. The examination of these departmental accounts, which are produced in the form usually adopted in commercial practice, involves considerable work on the part of the Audit Office, and it has not so far been found practicable to complete it in time to permit of all the accounts for the year being laid before Parliament in the next ensuing session. The greater portion of the accounts for the year ended 31st March, 1938, was presented last session in parliamentary paper 8.-l [Pt. IV], and the remaining accounts will be found in 8.-l [Pt. IV, sup. to 1938], which will be laid before Parliament in the near future. Considerable progress has been made of recent years in expediting the audit of these accounts, and, provided their preparation is not delayed, I am hoping that before long it will be possible to complete the examination for any year in such time as will permit of their being presented to Parliament during the ensuing session. The departmental accounts reflect, of course, the receipt and payment of all public moneys, whether raised by loan or otherwise, and it will be noted that at the 31st March, 1939, the loan capital accounts in the balance-sheets referring to the' following assets and undertakings correspond in total to the public debt—- £ Railways .. .. .. .. .. 68,245,952 Hydro-electric schemes .. .. .. 13,902,944 Post and telegraph services .. .. .. 15,183,733 Public buildings, schools, and sites .. . . 16,627,048 Roads and highways .. .. .. .. 35,773,210 Harbours and lighthouses .. .. .. 2,140,217 State forests . . . . . . .. 2,447,097 Housing .. .. ... .. .. 6,458,945 Land settlement and improvement . . . . 25,833,722 Shares in Bank of New Zealand . . . . 875,000 Shares in Reserve Bank of New Zealand . . 1,630,787 Investment in State Advances Corporation .. 38,045,375 Share in Nauru and Ocean Island Phosphates .. 317,850 Development of mining .. .. . . 1,072,693 Tourist resorts . . . . . . . , 719,930 Immigration .. .. .. .. 3,317,380 War and defence .. .. ~ .. 63,143,292 Miscellaneous assets and services .. .. 7,596,223 Cash and investments in hand . . . . 638,874 £303,970,272 At the date of the inauguration of the departmental accounts the actual cost of most assets or undertakings in connection with which loan-moneys had been expended was known and the relative loan capital accounts were opened with the correct figures, but, in cases where the cost was not ascertainable without incurring considerable expense in research, a valuation of the assets was made in order to establish the opening entries. Cases in which Provisions of the Law have not been carried out. In my last report I drew attention to a number of instances where expenditure had been incurred for which no specific authority existed, but which, in order not to embarrass the Government unduly, the Audit Office agreed to pass on receiving from the Prime Minister his assurance that validating legislation would be introduced at an early date. In the following cases it was necessary for the Audit Office to agree to pass expenditure on receipt of undertakings of this nature :—

XI

B. —1 [Pt. ll]

Forests Act, 1921-1922. When the balance-sheet for the State Forests Department for the year ending 31st March, 1938, came before Audit it was observed that assets were included under the heading of a Tobacco Scheme, and it was further disclosed upon inquiry that further assets of a similar type were acquired from the Department of Agriculture. The Audit Office raised the question as to whether the Department had any legal authority to engage in the tobacco-growing industry, and it was decided, after securing the opinion of the Crown Law Office, that such authority did not exist. On an assurance being given by the Prime Minister that validating legislation would be forthcoming at the next session of Parliament, the accounts "were passed by the Audit Office. Electoral Act, 1927. A grant of £140 was paid by the Government to Mr. J. Hodgens, Member of Parliament, when proceeding to Australia for the purpose of engaging tradesmen for the building trade in New Zealand. As the payment contravened the provisions of the Electoral Act, 1927, the Audit Office was unable to.pass the expenditure, but on an assurance being given by the Prime Minister that legislation validating the payment would be introduced the expenditure was passed by the Audit Office. Primary Products Marketing Act, 1936, and Amendments, 1937. Section 6 of the Primary Products Marketing Amendment Act, 1937, authorizes the Department to fix wholesale or retail prices at which dairy-produce and certain other foodstuffs may be bought or sold in New Zealand, and. section 12 of the same Act provides for the equalization, as far as practicable, of the net returns received or payable in respect of dairy-produce or other foodstuffs to which section 6 applies by the payment of such sums as the Minister may approve in any case where — (a) Such dairy-produce or other foodstuffs have been acquired by the Department; or (b) The Department has fixed prices or conditions governing the purchase and sale of any such dairy-produce or other foodstuffs by or to persons other than the Department. In July, 1938, a retrospective increase was made in the price of cheese manufactured and exported after 31st July, 1937, and in order to assure an equivalent net return to all cheese-manufacturers the Minister later approved of an equalizing payment of 0-21 d. per pound being made in respect of cheese manufactured after 31st July, 1937, but not exported. It was pointed out by the Audit Office that section 12 applied only to cases where the Department had acquired the dairy-produce or had fixed prices or conditions of purchase and sale, and as the Department had not fixed prices or conditions governing the purchase and sale of cheese which was not exported there was no authority for the additional payments in respect of the cheese which had not been acquired by the Department. Audit, however, agreed to pass the expenditure involved on the assurance of the Minister that validating legislation would be introduced. The Minister has issued instructions for the Department to prepare the necessary clause for the next Finance Bill. Failure io promote Validating or Amending Legislation in Terms of an Undertaking by the Government. In my report of last year I drew attention to the inherent dangers which exist in following the practice referred to under the previous heading, and I am pleased to be able to report that there are no cases this year in which the Government has omitted to introduce validating legislation where it was promised ; but I regret

XII

to have to report that legislation has not been introduced to provide the requisite authority for the Post and Telegraph Department legally to control the creation and issue of revenue stamps, reference to which was made in the last three reports. Dairy-produce Aet, 1923. The accounts of the New Zealand Dairy Board for the year ended 31st July, 1938, contain an item " Guaranteed Price Investigation (Part), £456 ss. Bd.", which represents expenditure incurred by the Board in collecting data and in the preparation of evidence for submission to the Guaranteed Prices Advisory Committee, 1938. Audit was unable to find any statutory authority which would enable it to pass the expenditure incurred in connection with this investigation, and accordingly an exception to this effect was included in the audit certificate on the balance-sheet. The Minister of Finance has advised the Board that legislation will be introduced during the present session of Parliament to validate this expenditure. Statement of Royalties payable to the Crown and unpaid at the 31st March, 1939. 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." These provisions were first imported into the statutes by section 24 of the Public Revenues Amendment Act, 1913, but as far as I can ascertain no attempt was made to comply with the requirements of this section until 1927. In that year the Controller and Auditor-General drew attention in his report to this omission, and mentioned that he had obtained the necessary information from the respective Departments, but that he had experienced many difficulties in preparing a return which would comply with the Act and at the same time avoid unfairness to the individuals whose names were required to be published. On that occasion the information was shown in an abridged form, and a similar course has been followed each year. Since 1927 suggestions have been made from time to time that the law should be amended, and when dealing with the matter in my report of last year 1 stated that in future I proposed to follow the requirements of the statute by publishing details as to the names of persons by whom royalties are owing and outstanding at the end of the year unless Parliament indicated otherwise. The statutory position has not been altered, however, but on further consideration of the question I feel that some injustice may. be done by publishing this information. Examination of the accounts reveals that quite a considerable proportion of the debts have been liquidated since the 31st March, and in the case of one Department, in respect of which a total amount of £2,378 4s. lid. was outstanding, the sum of £1,826 is. 3d. has been paid by debtors up to the 31st May, 1939, whilst further small payments have been since received. It seems, therefore, quite invidious and unreasonable to publish such particulars concerning debts arising from royalties without publishing like particulars of any of the numerous other debts due to the Crown.

XIII

B.—l [Pt. I!].

B.—l [Pt. ll].

I have come to the conclusion that the procedure which was adopted in the past of publishing the amounts only of royalties due has been satisfactory, but it is highly desirable that Parliament should give some indication as to whether it wishes the detailed information to be supplied. Department. Amount unpaid. Forestry — £ s. d. £ s. d. Auckland Region . . 45 6 7 Rotor ua Region . . • • 124 311 Wellington Region . . . . 110 3 3 Nelson Region . . - ■ 249 15 2 Westland Region . . • • 693 18 9 1,223 7 8 Lands and Survey — North Auckland District 1,191 13 4 Auckland District . . • • 15 10 0 Napier District . . • • 76 11 9 Nelson District . . • • 555 19 3 Westland District . . . . 734 2 6 Southland District . . .. 149 6 0 2,723 2 10 Marine .. • • • • • • • • * Mines . . ■ • • • • • • • ® > 5 2 Native .. •• •• 1,994 18 7 Public Works .. • • • • • • 28 7 State coal-mines .. .. •• •• 2,378 4 11 £15,893 5 9 Audit of Public Stores. During the period under review Inspectors examined 399 financial and store accounts in the following Government Departments : Prisons, Public Works, Health, Navy, Army, Air, Education, Marine, Mines, State Forest Service, Industries and Commerce, Tourist and Publicity, Agriculture, Mental Hospitals, Native, Railways, Post and Telegraph Stores, Lands and Survey, Internal Affairs, Printing and Stationery, and Transport. In addition, a continuous audit has been made of the various financial and store accounts of the New Zealand Division of the Royal Navy. The position in regard to the audit of offices and accounts has been maintained during the year, but due to the increase in the volume of financial and store transactions in various Departments, it has not been possible to reduce the outstanding work to any appreciable extent. I may say that, while all cash transactions are checked in detail by my Inspectors, the audit of store transactions must of necessity be confined to a test check with the object of ascertaining, inter alia whether the accounting systems are functioning satisfactorily and the various rule's and regulations are being observed. In some cases Departments have adopted suggestions made by the Audit Office to strengthen the internal check and improve the systems of accounting for stores. Several cases involving the misappropriation of public stores were dealt with by the Audit Office during the year. In each case the matter was placed m the hands of the police for investigation and appropriate action. The detection of misappropriation of public stores presents many difficulties, but in all cases where losses have occurred under circumstances indicative of theft the Departments concerned have been required to obtain reports from the police in connection with the losses. Particulars of these losses are contained in the statement of irregularities in connection with public moneys and stores which is included in my report m accordance with the provisions of section 89 (2) (c) of the Public Revenues Act, 1926. I am pleased to be able to report that in most Departments adequate records are maintained to record the receipt and issue of stores.

XIV

B,—l [PT. ll].

Audit of Accounts of Local Authorities. Although a considerable amount of extra work devolved on the inspecting staff by reason of an increase in State activities during the year under review, the satisfactory position outlined in my report last year regarding the auditing of accounts of local authorities has been maintained. The Local Bodies' Finance Act, 1921-22, was enacted to ensure that local authorities should provide for their ordinary obligations and engagements in any year out of their revenues for that year, and it is regrettable that in the year under review thirty-one of them failed to live up to the statutory requirements. There are certain weaknesses in the Act which have contributed to its failure to act always as a brake on excessive borrowings and commitments, but as they have been commented on in reports by my predecessor it is unnecessary to refer further to them here than to say that they still obtain. It has also been stated in the past that the application of strict budgetary control of expenditure would assist local authorities to avoid financial difficulties, and I am in agreement with that statement. Under the provisions of section 3 of the Local Authorities (Members' Contracts) Act, 1934, thirteen members of local authorities were disqualified from acting as members by reason of their interest in contracts entered into by their local authorities. The action which the Audit Office takes respecting disqualifying contracts may often appear harsh to the local authority concerned, especially to the member on whom disqualification falls. In most cases it seems clear that no moral turpitude is involved and that the breach of the statute is the result of inadvertence or ignorance of the law, but the Audit Office dO'es not possess any discretion in applying the relative statutory provisions. During the year the Audit Office was required to deal with four cases of misappropriation of funds by local-body officials, the particulars of which were in each case referred to the police for any necessary action by them. The total sum involved in these misappropriations was £1,310 Bs. 2d.,'while the largest sum misappropriated by any one official was £748 14s. sd. As previously reported, several County Councils within the Taranaki Provincial District have adopted the practice of refraining from the collection of heavv-traffic-license fees in respect of farmers' private motor-lorries used in carting "milk to factories. These fees are properly payable in terms of the Heavy Motor-vehicle Regulations and should be collected, but the Audit Office has no statutory power to surcharge the Councillors responsible for the non-collection of the fees, although it appears open for any interested ratepayer to take appropriate action in the Courts to compel the Councils to collect the fees. If the Legislature deems it wise that local authorities should have an option of collection or non-collection, it is desirable that the law should provide accordingly. As a result of the local-body elections held in May, 1938, and by reason of the difficulties experienced by local authorities in reaching an agreement as to the reasonable additional costs payable by Electric-power Boards and Harbour Boards in those cases where the elections for such Boards were held in conjunction with the elections of Borough or County Councils, the Audit Office was on numerous occasions requested to determine costs which were in dispute. The matter has been made more difficult by an effort on the part of County Clerks, acting as returning officers at the elections, to charge on the basis of a scale agreed upon among themselves in respect of returning officers' fees, irrespective of many different circumstances ruling in different cases. Breaches of law relating to the accounts of local authorities with which the Audit Office was concerned during the year are detailed below in Schedule A. Other matters which, although not breaches of law on the part of the local authorities, the Audit Office felt called upon to refer to in its certificates to the several accounts are set out in Schedule B. In regard to these matters the necessary action was taken by the Audit Office to obtain an adjustment of the accounts or a recovery of moneys which had been unlawfully expended except in those cases (comprising Schedule C below) where assurances were given by the local authorities concerned that they would make application for the introduction of legislation validating the irregularities. In numerous instances during the early part of the year exception was taken to the

XV

B.—l [Pt. 11.

expenditure by local authorities in connection with the King George V Memorial Fund the Coronation Celebrations, the New Zealand Centennial Exhibition, and, in the case of Rabbit Boards, the destruction of rabbits on private lands, but as in each case the necessary provision was subsequently made by legislation they have been omitted from the schedules. Schedule A. Accounts not prepared in form required by statute .. • • • • • • 1 Agreements entered into without lawful authority . . . • • • • • * Contracts of insurance with mutual insurance companies . . .. • • • • • • Depreciation in trading accounts, absence or inadequacy of .. • • • • • • "19 Disqualification of local-body members on account of breaches of law.. .. ' 3 Expenditure without legal authority .. "" , »• , " ' ' ' ' "9 Expenditure from endowment income without approval of Minister . . .. ■ ■ • • £ Expenditure on break-up expenses, &c. ; in excess of or without approval .. . ■ Expenditure without approval of Minister as required by section 33 (8) (a), Education Act, 1914 (Statutes Reprint) .... • • ■ • • • • ■ • • ' ' 31 Failure to provide for expenditure of year out of revenue . . • • ■ • • • 6 Fidelity security for stafi, absence of . . ■■ . • • • • • • '' „ Finance Act, 1934, section 20, moneys not dealt with m terms of . . • • • • • • Harbours Act, 1923, section 68 : Credit given without security for period in excess of that provided 2 Heavy-traffic license fees not collected in respect of farmers' motor-lorries .. .. j Heavy-traffic license fees : Regulations not complied with .. .. •; ' Hospitals and Charitable Institutions Act, 1926, section 75 (3) : Approval of Minister not obtained to capital expenditure .. ■ • • • • ■ • • • • " " 0 Investments contrary to law Local Bodies' Loans Act, 1926, ofEences under— (a) Loan-moneys illegally expended .. .. • • • ■ • • • • • • (b) Loan-moneys not placed in separate bank account . . . . • • • • (c) Sinking funds not established and instalments in arrear ... •.. ■ • ■ ■ £ (d) Bridge rates not banked in separate bank account (e) Miscellaneous . . .. • • • • • • • • • • " Moneys not banked as required by law .. • • ■ ■ • ■ • • "03 Overdrafts without or in excess of statutory authority . . • • • • • • • • Purchase on terms or by instalments, and payment of interest thereon . . • ■ • • Rate-book or minute-book not signed as required by law .. • • • ■ " ° Rates, dues, fees, &c., not levied or collected according to law . • • ■ ■ • Refunds, rebates, or remissions contrary to law .. • • • ■ 3 Reserves for depreciation, &c., not invested .. • • • • • • • • Separate accounts established without lawful authority .. • • ■ • • ■ j Transactions incorrectly included in accounts . . • • • • • • • ■ Transactions not included in accounts . . • ■ • ■ • • • • • • n Travelling expenses and allowances in excess of or without statutory authority • . • • Trust-moneys wrongly applied, and other breaches of trustee law .. • ■ -• • • • " Unauthorized expenditure " in excess of legal limits .. • • • • • • ■ • Unclaimed Moneys Act, 1908, not complied with .. • • • • • • " . Unlawful transfers between accounts and charging of amounts to wrong accounts . . 19 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 and unlawful payment of interest.. . ■ (b) Breaches of trustee law .. .. •• •• ■■ ;• '' " (0) Charging fees for camping-sites and/or parking-places without Ministerial approval . . 0 (d) Contract of accident insurance with mutual insurance company .. • • "4 (e) Disqualification of Domain Board members .. • • • ■ • • "25 (/) Expenditure without statutory authority . . . ■ ■ • • • • • "59 (g) Failure to bank moneys as required by law • • • • ■ ■ • ■ • ■ (h) Granting of leases without consent of Minister .. . ■ ■ • • • • • (1) Reductions of rental without Ministerial approval . . .. ■ ■ • • (j) Unauthorized loans or investments by Domain Boards .. ■ • ■ • (k) Miscellaneous Cemetery Trustees — p . o (a) Borrowing without authority of law, and unlawful payment of interest .. (b) Failure to bank as required by law . • • ■ • • ■ • * "14 (c) Failure to keep a Register of Burials as required by law .. • • • • (d) Expenditure without statutory authority ..

XVI

B.—l [PT. ll],

Schedule B. Unsatisfactory system of accounts — (a) Financial .. .. .. .. .. .. .. _ _ .. 11 (ib) Stores .. .. .. .. .. .. .. _ _ .. 26 Stores on hand accepted on the . certificates of officers .. .. .. .. ..13 Excessive sundry debtors, laxity in collecting rates, &c. .. .. . . .. .. 9 Profit and Loss Account: Balance incorrectly stated . . .. .. .. .. 3 Receipts and other items not verified owing to inadequacy or non-production of supporting evidence 20 Payments unsupported by receipts and/or vouchers .. .. .. ...39 Inability to certify wholly to accounts owing to destruction of records by fire, &c. . . 11 Failure to keep an essential book of record .. . . . . . . .. . . 4 Cheques signed in blank form .. . . .. . . . . .. .. . . 3 Liabilities not included in accounts . . .. .. . . .. .. .. 5 Payments not certified or passed for payment by local authority . . . . .. . . 4 Miscellaneous .. .. .. .. .. .. ~ .. _ _ .. 12 Schedule C. Cambridge Electric-power Board .. Payment of interest on loan-moneys in respect of a period not authorized by the consenting Order in Council. Christchurch City Council .. Investment by the Council in certain of its own debentures resulted in the cancellation of those debentures, and legislation is required to effect their reissue. New Plymouth Fire Board . . Compassionate grant to widow of employee. Pahiatua County Council . . Expenditure incurred in replacing bridge by a culvert unlawfully charged to Bridges Loan. Prebbleton Domain Board .. Disqualification of member of the Board under section 3, Local Authorities (Members' Contracts) Act, 1934, and unlawful payment of £17 made to such member by the Board. South Canterbury Electric-power Payment of interest on loan-moneys in respect of a period not Board authorized by the consenting Order in Council. Westport Borough Council .. Donation to Cawthron Institute. Surcharges. Pursuant to the provisions of section 69 of the Public Revenues Act, 1926, it is necessary for me to surcharge any person who, through his default, negligence, or error, may be considered responsible for any deficiency or loss of public moneys or stores. Section 69 is mandatory in its terms, but section 71 provides that, upon appeal, the Minister of Finance may give full or partial relief in respect of any surcharge. During the financial year I found it necessary to issue the following surcharges : —

Two officers elected to meet their surcharges without appeal, the Minister of Finance directed full payment in one case, gave total relief in respect of fourteen surcharges, and partial relief in respect of another. The following table explains how the surcharges were satisfied : —

I have to report that all surcharges issued prior to 31st March, 1939, have been satisfied.

iii—B. 1 [Pt. ll].

XVII

Number of Officers , T r r o n surcharged. Number of Surcharges. Amount. £ s. d. Department of Labour .... 17 12 295 14 4 Department of Agriculture .. 2 2 110 11 Department of Lands and Survey.. 1 1 2 10 7 Transport Department .... 1 1 1110 Post and Telegraph Department .. 1 1 14 18 3 22 ! 17 £335 5 1

Upon Appeal to Minister. —• Without Appeal. Total. Confirmed. Waived. £ s. d. £ s. d. £ s. d. £ g. d. Department of Labour . . .. 1 2 6 2 5 3 292 6 7 295 ] 4 4 Department of Agriculture .. .. .. 11011 11011 Department of Lands and Survey .. .. .. 2 10 7 2 10 7 Transport Department .. .. .. .. 1110 1110 Post and Telegraph Department .. .. .. 14 18 3 14 18 3 £12 6 £2 5 3 £331 17 4 £335 5 1

B.—l [Pt. ll].

STATEMENT OF IRREGULARITIES IN CONNECTION WITH PUBLIC MONEYS AND STORES.

XVIII

Nature of Irregularity. j ia volv'ed. Action taken, and -Result. External Affairs Department. IRREGULARITY BY PERSON NOT A DEPARTMENTAL OFFICER. £ S. d. Theft of liquor and tobacco from the m.v. j 13 19 0 Police inquiries unsuccessful. " Maui Pomare " Labour Department: Employment Promotion Fund. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. One thousand six hundred and eleven cases in 6,989 0 8 Proceedings instituted, 180 cases the sum which relief recipients obtained moneys in of £3,368 12s. 10d., whereof 153 convictions have excess of scale rates by making false state- been entered, imprisonment and/or fines totalling ments to the Labour Department or by failing £1,942 18s. 4d inflicted, costs amounting to £69 5s. to disclose material particulars of their imposed, and restitution of £242 5s. 5d. ordered by circumstances the Court. During the year there were 1,430 ordinary excess relief oases, the amount of the excess totalling £3,618 12s. lOd. £2,438 5s. 5d. of this amount has been liquidated or otherwise dealt with, and of the remaining 339 cases no recovery has been effected from 162 of them, and a substantial reduction has been achieved from the others. As a result of the tightening-up and increased strength of the inquiry system there were 1,646 fewer cases reported than was the case the previous year, and the reduction in the amount involved was £12,789 Is. Lands and Survey Department. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Loss of pay envelope .. .. .. '7 14 8 1 Police notified. Amount recovered from officer ' responsible. Failure to account for proceeds from sale of 6 4 0; Officer responsible reprimanded. No loss to Departstores i ment. Native Department. IRREGULARITY BY PERSON NOT A DEPARTMENTAL OFFICER. Theft of fencing-wire .. .. .. 46 10 0 | Offender admitted to probation for two years and | ordered to make restitution. Pensions Department. IRREGULARITY BY A DEPARTMENTAL OFFICER. Fraudulent manipulation of pension warrants 217 2 2 Offender convicted and admitted to probation for and failure to account for departmental 3 years, ordered to make restitution and to pay moneys costs £5. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Fraudulent manipulation of a pension warrant : 3 9 4 Police inquiries unsuccessful. False declarations regarding earnings .. I 628 4 7 Offender sentenced to six months' imprisonment. Recovery is being made. Post and Telegraph Department. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Thefts from postal packets .. .. .. 3 10 0 Offender sentenced to three months' imprisonment. Thefts from postal packets .. .. .. 16110 Offender admitted to probation for two years. Restitution made. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Theft of stamps by burglar .. .. .. 2 12 0 Offender admitted to probation for two years On this and other charges. Theft of cash by burglars .. .. .. 13 1 Police inquiries unsuccessful. Theft of cash and stamps by burglars .. 81 1 9 Offenders sentenced to eighteen months' reformative detention and two years hard labour respectively. Loss to Department £79 13s. 9d. Theft of cash and values by burglars . . 29 11 10 Police inquiries unsuccessful. Theft of cash by burglars .. .. .. 49 16 2 Police inquiries unsuccessful. Theft of stamps from mail-bag .. .. 17 13 4 Police inquiries unsuccessful. Theft of stores by burglars .. .. .. [ 1 19 0 Police inquiries unsuccessful. Theft of cash .. .. .. .. 15 0 Police inquiries unsuccessful. Thefts of cash and stamps by burglar .. 183 4 5 Offender sentenced to twelve months' imprisonment with hard labour. Loss to Department £100 13s. 3d. Fraudulent withdrawal from Post Office Savings- 45 0 0 Police inquiries unsuccessful. bank

B.—l [Pt. ll],

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

XIX

Nature of Irregularity. ! Action taken, and Result. Post and Telegraph Department—continued. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS —Continued. £ s. d. Theft of cash by burglars .. .. .. 3 3 7 Police inquiries unsuccessful. Obtaining the amount of a money-order telegram 14 18 3 Offender sentenced to six months' reformative by false pretences detention. Theft of cash and values .. .. .. 4 19 7 Police inquiries unsuccessful. Loss of postal packet .. .. .. 10 0 Departmental inquiries unsuccessful. Theft of contents of registered letter .. 23 0 0 Offender sentenced to three months' imprisonment Thefts from public-call boxes and stamp-vending 61 4 11 Police investigations resulted in one offender being machines convicted and sentenced to twelve months' imprisonment, another was sentenced to nine months' imprisonment, and another was convicted and discharged. A recovery of £8 lis. 3d. was effected. X heft of departmental bicycle .. .. Not stated Bicycle recovered. Offender convicted and fined £3, of which £1 was paid to Department to cover cost of repairs. Fraudulent withdrawal from Post Office Savings- 20 0 0 Offender convicted and admitted to probation for bal ? k , . . „ , three years and ordered to make restitution. Fraudulent negotiation of letter of credit .. 10 0 0 Offender convicted and admitted to probation for two years. Theft of adding-machine .. .. .. 25 0 0 Police inquiries unsuccessful. Theft of motor-spirit .. .. .. 0 15 0 Police inquiries unsuccessful. Fraudulent negotiation of money-order .. 6 3 9 Police inquiries unsuccessful. Theft of cash and stamps by burglars .. 175 14 1 Police investigation not yet complete. Public Works Department. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Obtaining compensation and medical expenses 28 8 10 Offender convicted and ordered to come up for by false pretences sentence if called upon. Misappropriation of departmental moneys .. 9 14 0 Offender convicted and placed on probation for twelve months. Restitution made. Theft of stores .. .. .. .. 24 15 0 Departmental investigations proceeding. IRREGULARITY BY PERSON NOT A DEPARTMENTAL OFFICER. Theft of money by burglars .. .. | 10 19 0 I Police inquiries unsuccessful. Railways Department. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Theft of scrap-brass .. .. .. 16 8 Offender convicted, admitted to probation for two . . years, and ordered to repay the amount involved. Misappropriation of departmental moneys .. 89 9 8 Officer convicted and sentenced to four months' imprisonment. Restitution made. Theft of timber from workshops .. .. Not stated Offenders convicted and ordered to come up for -.... . . sentence if called upon. No loss to Department. Misappropriation of departmental moneys .. 10 0 Offender convicted and placed on probation for twelve months. Theft of stores .. .. .. .. 2 15 8 Offender convicted and ordered to come up for sentence if called upon. Restitution made. Iheft ol coal .. .. .. .. Not stated Offender convicted and admitted to probation for a period of twelve months. Misappropriation of departmental moneys .. 10 0 Offender appeared in the Magistrate's Court and was admonished and discharged. Restitution made. Iheft of stores .. .. .. .. 4 15 0 Offender admitted to probation for eighteen months, shortage m the cash in a Post Office administered 5 0 0 Officer dismissed the service. Amount repaid. by the department Misappropriation of departmental moneys .. 11 10 0 Offender convicted and placed on probation for two years. Restitution made. Theft of stores .. .. .. .. Not stated Offender convicted and placed on probation for two rru *4- years. The stores have been recovered. lheit oi stores .. .. .. .. Not stated Offender convicted and discharged. No loss to the Department. Theft from goods-shed .. .. .. 1 11 0 Offender convicted and fined £7 and costs, £5 Is. lid., . and ordered to make restitution. Iheft of motor accessories .. .. .. 44 0 0 Offender admitted to probation for two years. No loss to the Department. Iheft of motor-car battery .. .. .. 6 10 0 Offender convicted and ordered to come up for sentence if called upon. No loss to Department. IRREGULARITY BY PERSONS NOT DEPARTMENTAL OFFICERS. Theft of money by burglars .. .. I 6 17 6 I Police inquiries unsuccessful.

B.—l [Pt. ll].

The foregoing statement of irregularities is presented pursuant to the requirements of section 89 (2) (c) of the Public Revenues Act, 1926. The irregularities by departmental officers are fewer in number and smaller in amount than those reported last year, and there should be very little ultimate loss of public moneys in connection therewith when restitution orders have been satisfied. Six irregularities occurred in the branches of the Public Service under control of the Public Service Commissioner, only one of which was of any magnitude. This was the case of an officer of the Pensions Department who withheld departmental receipts to a value of £155 and embezzled a further £62 by forging signatures to vouchers. The irregularities in the Post and Telegraph Department were both small and cannot be regarded as pointing to weaknesses in the accounting system. Of the fifteen irregularities in the Railways Department all were small with the exception of one case of misappropriation of cash and another involving the theft of stores. In neither of these cases was there an ultimate loss of public moneys, nor were they made possible through deficiencies in the accounting system. It is not necessary for me to comment on the irregularities shown as having been committed by persons other than departmental officers except to state that every case has been placed in the hands of the police, for inquiry and action. However deplorable these breaches of trust may be, it is inevitable that from time to time there will be losses of public moneys and stores by peculation on the part of departmental employees. No system of accounting, however perfect, can prevent embezzlement, but much can be done, by means of internal checks, towards detection in its early stages. The Audit Office, in the course of its duties, examines the systems of internal check operating in Government offices, and I propose, wherever possible, to require regular periodical certificates from the officers who are responsible for seeing that the internal check instituted by the Department is being maintained.

XX

B.—l [PT. lIJ.

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

XXI

Department and Particulars. i Reason. Amount ' . Total Amount. Agriculture. £ s. d. £ a. d. Garage allowances .. .. .. .. Receipts unobtainable .. .. 110 1 1 0 Air. Travelling-expenses.. .. .. .. Receipts unobtainable .. .. 6 11 0 6 11 0 Customs. Travelling-expenses, official representative travel- Receipts unobtainable .. .. 180 12 8 ling in Canada and the United States of America Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 0 10 0 181 2 8 Health. Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 3 14 6 3 14 6 Industries and Commerce, Tourist and Publicity. Travelling-expenses, officer travelling in Europe.. Receipts unobtainable .. .. 47 7 10 Wages and salaries .. .. .. .. Receipts lost .. .. 75 1 2 ' — 122 9 0 Internal Affairs. Advance to stranded New-Zealander .. .. Receipts unobtainable .. .. 10 0 Refund of passport fee .. .. .. Receipts unobtainable .. .. 0 10 0 Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 33 10 6 Wages .. .. .. .. .. Receipts lost .. .. .. 9 5 6 44 6 0 Justice and Prisons. Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 27 8 9 27 8 9 Labour. Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 0 9 0 0 9 0 Labour (Employment Division). Subsidy under Scheme 4b .. .. .. Receipt lost .. .. .. 19 13 9 19 13 9 Lands and Survey. Droving charges .. .. .. .. Receipts unobtainable .. .. 17 13 0 Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 21 19 3 39 12 3 Marine. Purchase of publications .. .. .. Receipts unobtainable .. .. 3 9 7 3 9 7 National Commercial Broadcasting. Cost of cables .. .. .. .. Receipts unobtainable .. .. 6 3 0 6 3 0 Native. Cost of provisioning .. .. .. .. Receipts unobtainable .. .. 68 18 9 Travelling-expenses .. .. .. ... Receipts unobtainable ... .. 17 5 0 Wages .. .. .. .. .. Receipts unobtainable .. .. 12 6 0 98 9 9 Post and Telegraph. Purchase of stores .. .. .. .. Voucher lost .. .. .. 19 0 Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 2 0 0 — 3 9 0 Primary Products Marketing. Travelling-expenses, officer travelling in the Receipts unobtainable .. .. 14 0 United Kingdom 14 0 Printing and Stationery. Purchase of publications .. .. .. Receipts unobtainable .. .. 0 17 0 0 17 0 Public Trust. Freight and cartage .. .. .. .. Receipts unobtainable .. .. 2 0 0 — 2 0 0 Public Works. Subsidy for work done .. .. .. Voucher lost .. .. .. 200 0 0 Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 0 17 6 200 17 6 Scientific and Industrial Research. Travelling-expenses incurred in Australia .. Receipts unobtainable .. .. 11 3 9 State Forest Service. Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 0 6 0 0 6 0 Treasury. Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 1 12 1 1 12 1 Railways. Refund of unused tickets .. .. .. Receipts unobtainable .. .. 0 10 10 Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 0 11 0 1 1 10 £777 1 5

B.—l [Pt. ll].

Staff. I would, like to place on record my appreciation, of the able and willing manner in which the officers of the Audit Department have met their responsibilities during the past year. Whilst all officers have discharged their onerous duties to my complete satisfaction, I should like to make special reference to the loyal support and assistance I have received from my Deputy and the senior officers of the Department. Although the volume and complexity of Government expenditure shows a steady upward trend, the staff of the Audit Department has not been materially increased since my last report. The loss of experienced officers by resignation, retirement, transfer, and death has been barely counterbalanced numerically by the recruitment of junior officers, and in these circumstances the desirability of increasing the Department's present strength of trained officers will require serious consideration in the future. I have considered it sound policy that as far as possible additional staff should be recruited as juniors who would receive early training in the specialized requirements of the Department, and I am confident that a continuance of this policy will be in the best interests of the Audit Office. One pleasing manifestation of the zeal of the younger officers is the yearly increase in the number of those who have qualified themselves by examination for recognition as accountants, while many officers have continued their studies to include a University degree. I have been happy to encourage officers to improve their opportunities and at the same time to enhance their value as servants of the State. I referred in my last report to the success of the conference of Audit Inspectors, and during the past year I was able to arrange a conference of officers who are examining Government accounts in the larger centres, and I am satisfied that the efficiency of these officers will be considerably increased as a result of the interchange of ideas and of the instruction received at the conference. I wish, finally, to acknowledge the valuable assistance rendered to the Audit Office by the Law Officers of the Crown and to state that the Permanent Heads of Government Departments have consistently met Audit representations with every courtesy. J. H. Fowler, Controller and Auditor-General. Audit Office, Wellington, Bth August, 1939.

XXII

8.-I [PT. ll] f

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.

XXIII

Department and Particulars. Reason for writing off. | Value of Stores, j Cash Agriculture. £ s. d. £ B . d. Value of stores .. .. .. .. Deficient, lost, broken, unserviceable, and 41 14 2 destroyed by fire Value of stores .. .. .. .. Stolen .. .. .. .. 0 15 10 Value of stores .. .. .. .. Gratuitously issued .. .. .. 3 13 0 Value of publications . . .. .. Gratuitously issued .. .. .. 25 8 6 Value of machinery .. .. .. Loss on realization .. .. .. 936 7 8 Value of live-stock . . .. .. Died, destroyed, and deficient .. 1,747 9 0 Repairs to cars and trucks damaged in Nugatory expenditure .. .. 27 11 10 accidents Nursery registration fee .. .. .. Unable to collect .. .. .. ,, 0 10 0 Cost of cable .. .. .. .. Unable to collect .. .. .. .. 0 12 10 Slaughtering and inspection fees .. .. Debtor bankrupt .. .. .. .. 0 13 2 Cost of freight .. .. .. .. Unable to collect .. .. .. ., 0 3 0 Students' farm training fees .. .. Remitted .. . . .. .. . _ 4 10 0 Air. Value of stores .. .. .. .. Deficient, lost, broken, and unserviceable 259 17 1 Value of stores .. .. .. .. Stolen .. .. .. .. 15 19 4 Value of boat .. .. .. .. Destroyed in accident .. .. 25 3 6 Value of aeroplane .. .. .. Destroyed in crash .. .. .. 238 5 2 Value of airframe , . .. .. Destroyed in crash .. .. .. 733 g 0 Value of aeroplane engine . . .. Damaged in crash .. .. .. 29 12 0 Value of aeroplane spare parts .. .. Obsolete .. .. .. .. 8 030 12 2 Army. Value of stores .. .. .. .. Deficient, lost, broken, unserviceable, 806 11 5 destroyed by fire, and loss on realization Value of stores .. .. .. .. Stolen .. .. .. .. 14 17 8 Value of clothing and equipment .. .. Stolen .. .. .. .. 16 9 0 Value of clothing and equipment on issue to Lost, unserviceable, irrecoverable, and 153 19 9 trainees destroyed by fire Value of rifles .. .. .. .. Loss on realization .. .. .. 338 0 0 Value of ammunition . . .. .. Loss on realization .. .. .. 296 12 1 Value of Main Ordnance Depot assets .. Reduction in book value .. 3 775 13 7 Value of buildings .. .. .. Loss on demolition .. .. .. 1,169 11 6 Value of musical instruments and cases .. Gratuitously issued .. .. .. 17 15 7 Value of horses .. . . .. .. Died and destroyed .. .. .. 20 5 2 Unexpired portion of outfit grants.. .. Debtors untraceable and/or deceased .. .. 7 3 8 Repairs to lorries damaged in accidents .. Nugatory expenditure .. .. .. 52 18 1 Customs. Customs duty .. .. .. .. Debtors insolvent; final dividend re- ., 303 0 9 ceived Education. Value of stores .. .. .. .. Deficient, lost, and broken .. .. 153 7 1 Value of live-stock .. .. .. Died .. .. .. ., 73 1 9 Value of live-stock .. .. .. Stolen .. .. .. .. 86 15 0 Value of haystack .. .. .. Destroyed by fire .. .. .. 180 0 0 Sale of goods . . .. .. .. Debtor untraceable .. .. .. ,, 0 3 4 Repairs to cars damaged in accidents .. Nugatory expenditure . .. _ _ 68 8 0 Compensation for loss of stores .. .. Nugatory expenditure .. .. .. 19 8 Maintenance orders .. .. .. Debtors unfinancial and untraceable .. .. 4 806 16 8 External Affairs. Value of stores .. .. .. .. Deficient, broken, lost, and unserviceable 101 16 1 Value of stores .. .. .. .. Stolen .. .. .. . . 21 4 0 Value of buildings .. .. .. Loss on demolition .. .. .. 264 14 0 Freight on timber shortlanded .. .. Claim waived .. .. .. .. 10 14 8 Rents and sundry book debts .. .. Debtors unfinancial and deceased .. .. 382 4 5 Health. Value of stores .. . . .. .. Deficient, lost, broken, unserviceable, and 491 7 1 loss on realization Value of live-stock .. .. .. Died and loss on realization .. .. 36 10 0 Value of motor-car . . .. .. Loss on realization .. .. .. 24 0 2 Value of publications .. .. .. Obsolete .. .. .. .. 0 5 0 Maintenance and treatment .. .. Debtors unfinancial .. .. .. .. 2 609' 18 2 Repairs to motor-cars damaged in accidents Nugatory expenditure , . ., j .. ' 40 14 10

B.—l [PT. ll].

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

XXIV

Department and Particulars. Season for writing off. Value of Stores. Cash. Immigration. s ' c '" sLoans for passage money .. •• Debtors unfinancial M l o Industries and Commerce, Tourist awl Publicity. Value of stores .. .. •• •• Deficient, broken, unserviceable, and 358 17 9 loss on realization Value of stores .. . • • ■ • • ® t , ole ! 1 '' " " " \ 1 q Value of equipment .. •• •• Obsolete .. .. .. .. Volnp nf hnt .. • • • • Unserviceable .. •. • ■ <5 19 u Rotorua Sanatorium fees.'.' .. •• Debtors unfinancial 124 10 11 Water supply charges Debtors unfinancial .. .. •• Sales of electric energy .. Debtors untraceable and discounts re- .. 12 11 1 mitted Sale of photographic prints .. Debtor untraceable .. Compensation for loss of luggage .. .. Nugatory expenditure 7 «. Fee for transfer of petrol pump .. . • Waived by Minister of Finance .. .. 5 U U Internal Affairs. Value of stores .. • • • • • • Deficient, lost, unserviceable, stolen, and lib 19 5 loss on realization Value of horse .. •• •• •• Destroyed .. .. •• 7 8 9 Value of building Destroyed by fire 68 0 0 " Advances to stranded New-Zealanders .. Debtors unfinancial • • , Ida l/ o Compensation for loss of stores .. •• Nugatory expendjture .. •• z iu u Justice and Prisons. Value of stores .. • • ■ • • • Deficient, lost, broken, unserviceable, 189 14 7 and loss on realization Value of live-stock Died, destroyed and condemned .. 2,494 19 11 Value of publications .. • • • • Lost in post - ■ • • ■ Fines and Court costs Debtors unfinancial and/or deceased .. .. 51 7 0 Sale of surplus stores Company in liquidation .. •• VoW nf «tni-ps L " 0 ■ ■ ■ • Deficient, lost, broken, unserviceable, 737 16 4 value abandoned, and loss on realization V .11111. f i f stores .. • • • * ■ * Stolen • • •• •• • * 161 Value of stores .. • • • • • • Handed over to School of Mines, Reefton 422 18 5 Value of motor-car Loss on realization 47 Id i Value of office appliances ■■ Loss on realization » -18 U Value of horses .. •• •• •• Destroyed .. •• •• •• • ■ Penalties for breaches of awards and Court Debtors unfinancial and/or untraceable .. Ill U 10 Repairs to motor-cars damaged in accidents Nugatory expenditure .. • ■ • • 65 4 10 Loans for passage-money .. •• Debtor unfinancial •• d» Labour (Employment Division). . , , , , ,, K Contributions under Scheme No. 5 .. Debtors unfinancial and amounts remitted .. 1,014 0 5 by adjustment commissions Excess relief and fares .. •• •• Debtors convicted and fined, and un- .. 4,116 19 6 financial; errors by bureau onicers ; surcharges waived by Minister of Finance. Officers responsible left the Service Subsidies under Scheme 8b .. •• Claims abandoned ; companies in liquida- .. - tion: waived by Minister ol finance Gold-prospecting equipment .. • • Debtors unfinancial and untraceable .. .. 30 9 10 Fines and legal costs Debtors imprisoned ■ • 3b9 111 U Compensation for loss of packhorse .. Nugatory expenditure .. .. •• a 7 4 Packing charges and stores •• Irrecoverable .. •• •• •• Advances for geophysical surveys .. • • Companies m liquidation .. • ■ ■ • Loans under Scheme 4b Remitted by adjustment commission .. .. 1,462 18 2 Misappropriation of sustenance payments .. Irrecoverable .. •• •• "990 Vain a nf stolen .. •• •• Irrecoverable .. •• •• •• f f ° Loans principal, and interest .. •• Debtors unfinancial and amounts remitted .. 1.623 17 6 by Minister of Finance Land ctTid Tcix. a an 10 11 Income Tax Debtors untraceable .. •• •• Lands and Survey. K Value of stores .. •• • • •• Deficient, lost, broken, unserviceable, and 258 0 5 loss on realization Vnlrm nf litlins .. •• ■■ Obsolete .. .. •• •• 24 8 6 Value of live-stock Died and deficient 8,004 14 b Value of tents Unserviceable . . •• •• 11 5 0 Value of plant and machinery .. Reduction m book vaue 1,302 10 b Value of buildings •• •• Reduction in book value .. ... Value of Land Drainage Department assets Reduction m book value .. •• Value of motor-car ■ • • • • • Loss on realization .. .. . , Advances under Discharged Soldiers Settle- Loss on realization of securities ...33,350 4 1 Ac ° 0unt . • •• ••• •• Debtors unfinancial, untraceable, and .. 8,400 0 7 deceased

B.—l [PT. 11].

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

iv—B. 1 |~PT. 111.

XXV

Department and Particulars. Reason for writing off. Value of Stores. Cash. Lands and Survey—continued. £ s. d. £ s. d. Kauri-gum control .. .. . • Debtors unfinancial . , .. .. . . 487 13 10 Interest on deferred-payment licenses .. Debtors unfinancial .. .. .. .. 1,670 12 5 Advances, small farms •• •• Debtors unfinancial .. .. .. .. 8,258 5 8 Kent, small farms .. .. .. Debtors unfinancial .. .. .. . . 540 2 2 Advances Lands for Settlement Act .. Debtors unfinancial .. .. .. .. 7,864 9 10 Survey liens and interest .. .. Debtors unfinancial .. .. .. .. 53 18 4 Timber royalties .. .. .. Debtors unfinancial .. .. .. .. 48 11 1 Grazing, sale of lithos, and insurance premiums Debtors unfinancial .. .. .. .. 15 0 11 Repairs to motor-cars damaged in accidents Nugatory expenditure .. .. .. 66 16 5 Interest on advances, Deteriorated Lands Act Debtor unfinancial .. .. .. .. 9 19 0 Interest on advances, Discharged Soldiers Interest rate reduced .. .. .. 2 2 11 Settlement Act Legislative. Value of stores .. .. . • • • Deficient and broken .. .. 373 18 5 Marine. Value of stores .. .. .. .. Deficient and broken .. .. 81 19 5 Inspection fees .. .. .. .. Debtors unfinancial .. .. .. .. 18128 Rental of foreshore .. .. .. Debtors unfinancial . . .. .. .. 52 17 2 Excess light dues on bunker coal .. .. Claim abandoned .. .. .. .. 59 16 0 Compensation for loss of effects and injuries Nugatory expenditure .. .. .. 8 14 1 sustained Mental Hospitals. Value of stores .. .. .. .. Deficient, broken, lost, obsolete, un- 3,498 10 6 serviceable, and destroyed by fire Value of stores .. .. .. .. Stolen .. .. .. .. 100 Value of live-stock .. .. .. Died and deficient .. .. .. 718 9 0 Value of machinery .. .. .. Obsolete .. .. .. .. 12 0 0 Credit due on returned containers .. .. Company in liquidation .. .. .. 2 0 0, Refund of railage on coal shortloaded .. Nugatory expenditure .. .. .. 4 0 4 Mines. Value of stores .. .. .. .. Deficient, lost, and unserviceable .. 114 10 5 Value of coal shortages .. .. . . Due to handling and stone .. .. 1,26812 4 Value of buildings .. .. .. Damaged by fire .. .. .. 3 15 0 Sales of coal, &c. .. .. .. Debtors unfinancial and untraceable .. .. 121 15 7 Court costs .. .. .. .. Debtors unfinancial .. .. .. .. 11 3 0 Repairs to private property and motor-cars.. Nugatory expenditure .. .. .. 7 12 9 Rent, registration fees, rescue-station levy, Debtors unfinancial and amounts irre- .. 10 5 1 and refunds under section 155 (3), Mining coverable Act, 1926 Refund of railage paid by the Rimu Gold Nugatory expenditure .. .. .. 5 10 6 Dredging Co. National Commercial Broadcasting Service. Value of stores .. .. .. .. Unserviceable, deficient, and stolen .. 17 11 6 Radio advertising .. .. . ■ Debtors unfinancial .. .. .. .. 456 17 10 Compensation for injuries sustained and Nugatory expenditure .. .. .. 37 10 4 replacement of damaged recordings Toll calls .. .. .. • ■ Irrecoverable .. .. .. .. 255 Value of linoleum removed .. .. Offset against contract price .. .. .. 13 16 0 Native. Value of stores .. .. .. .. Deficient, lost, broken, unserviceable, and 227 2 0 loss on realization Value of stores .. .. .. • • Stolen .. .. .. .. 8 18 8 Value of live-stock .. .. .. Died, deficient, and missing .. .. 4,905 0 5 .. Value of horse .. .. .. .. Died .. .. .. .. 40 0 0 Value of mats .. .. .. .. Gift to Mahinarangi Meeting House .. 85 0 0 Replacement of stores lost .. .. Nugatory expenditure .. .. .. 41 8 9 Advances and interest on mortgages .. Loss on realization and amounts remitted .. 10,039 14 3 under voluntary agreements Navy. Value of stores .. .. .. .. Deficient .. .. .. .. 920 9 10 Value of provisions— H.M.S. " Achilles" .. .. .. Issued at less than cost .. .. 102 16 4 H.M.S. " Dunedin" .. .. .. Issued at less than cost .. .. 12 8 11 H.M.S. " Leander " .. .. Issued at less than cost .. .. 18 16 5 H.M.S. " Philomel" .. .. .. Issued at less than cost .. .. 5 15 3 H.M.S. " Wakakura" .. .. .. Issued at less than cost .. .. 2 18 6 Value of clothing— H.M.S. " Achilles" .. .. .. Issued at less than cost .. .. 743 7 6 H.M.S. " Dunedin" .. .. .. Issued at less than cost .. .. 70 11 3 H.M.S." Leander" .. .. .. Issued at less than cost .. .. 174 12 3 H.M.S. " Philomel" .. .. .. Issued at less than cost .. .. 236 16 1 Value of medical stores— H.M.S. " Achilles" .. .. .. Deficient and broken .. .. 0 10 5 H.M.S. " Dunedin" .. .. .. Deficient and broken .. .. 52 19 8 H.M.S. " Leander" .. .. .. Deficient and broken .. .. 1 16 10 Value of armament stores — H.M.S." Diomede" .. .. .. Deficient .. .. .. .. 119 16 1 H.M.S. " Dunedin" .. .. .. Deficient .. .. .. .. 96 1 5 Overpayment of subsistence allowance .. Irrecoverable .. .. .. .. i 0 16 8

B.—l IPT. 111.

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

XXVI

Department and Particulars. Keason for writing ofl. Value of Stores. Cash. Pensions. £ s. d. £ s. d. Value of stores .. .. .. • • Loss on realization .. .. .. 3 4 0 Pensions overpaid .. .. . • Debtors deceased .. .. .. 261 13 6 Police. Value of stores .. .. .. •• Stolen .. .. .. •• 0 11 5 Rent of cottage and reserves .. .. Debtors unfinancial .. .. .. .. 18 4 8 Post and Telegraph. Value of stores .. .. .. .. Deficient, lost,, broken, unserviceable, 1,271 16 9 obsolete and destroyed by fire Value of stores .. .. •. • • Stolen .. .. .. .. 89 17 7 Value of telephones .. .. .. Destroyed by fire .. .. .. 940 15 3 Value of equipment .. .. •. Destroyed by fire .. .. 813 9 5 Repairs to motor-cars damaged in accidents Nugatory expenditure .. .. .. 163 2 7 Toll accounts .. .. .. • • Debtors unfinancial and untraceable .. .. 173 3 8 Telephone connections and other services .. Debtors unfinancial and untraceable .. .. 211 16 3 Fraudulent manipulation of stamp-vending Irrecoverable .. .. .. .. 1439 machines and telephone-box receipts Primary Products Marketing. Value of stores .. .. • ■ • • Deficient and unserviceable .. .. 2 10 8 Sale of goods .. .. .. • • Debtors bankrupt .. .. .. .. 21 7 5 Printing and Stationery. Value of stores .. .. .. .. Broken and unserviceable .. .. 2,022 16 5 Sale of publications . .. .. Debtors untraceable .. .. .. 0 17 8 Public Trust. Value of stores .. .. .. .. Loss on realization .. .. .. 282 17 2 Loans on mortgage .. .. .. Loss on realization .. .. .. .. 8,018 5 10 Public Works. Value of stores .. .. .. Deficient, lost, broken, unserviceable, 4,042 17 9 obsolete, destroyed by fire, and loss on realization Value of stores .. .. .. •• Stolen .. .. .. .. 479 12 11 Value of accommodation huts, tents, and Destroyed by fire and loss on demolition 2,181 2 10 buildings Value of boat .. .. .. .. Swamped .. .. .. .. 700 Value of live-stock .. .. .. Died .. .. .. .. 5 12 0 Value of horses .. .. ■. . • Destroyed .. .. .. .. 700 Sales of electric energy .. .. .. Debtors unfinancial .. .. .. .. 69 6 6 Costs of electrical installations .. .. Remitted by Adjustment Commission .. .. 833 15 3 Cost of partitions erected in the State Fire J Irrecoverable .. .. .. .. 728 5 6 Insurance building Repairs to motor-cars and compensation for Nugatory expenditure .. .. .. 368 14 11 damage to private property Rents .. .. .. • • • ■ Debtors unfinancial .. .. .. .. 67 17 4 Water rates .. •• •• Remitted by the Minister .. .. .. 2,714 0 3 Sales of goods and value of fares advanced .. Debtors unfinancial and untraceable .. .. 6 18 1 Southland Electric-power Board rates .. Remitted by Adjustment Commission .. .. 1,017 9 7 Sales of land, balance of interest, and principal Losses or resale and amounts remitted by .. 141 6 3 Adjustment Commission Contribution towards cost of roading and Irrecoverable .. .. .. 122 7 6 fencing Railways. Value of stores .. .. .. •• Deficient, lost, broken, obsolete, and 3,722 17 7 unserviceable Value of stores .. .. .. . • Stolen .. ■. . • •. 1 15 9 Value of cars, vans, and wagons .. .. Damaged .. .. .. .. 5,337 14 7 Rents .. .. .. .. . • Debtors unfinancial .. .. .. .. 505 14 3 Freights and repairs .. .. .. Debtors unfinancial .. .. .. .. 86 11 6 Contribution to cost of overbridge.. .. Debtors unfinancial .. .. .. .. . 19 19 8 Scientific and Industrial Research. Value of stores .. .. .. .. Broken, unserviceable, lost, deficient, and 29 17 1 loss on realization Value of plant .. .. .. .. Loss on realization .. .. .. 075 Compensation for destruction of fruit-trees .. Nugatory expenditure .. .. .. 2 9 2 Value of official stamps lost .. .. Irrecoverable .. .. .. .. 16 3 Stamp Duties. License duty .. .. .. .. Company in liquidation .. .. .. 225 0 0 Conveyance duty .. .. .. Irrecoverable .. .. .. .. 63 0 0 Penalties .. .. .. .. Debtor unfinancial .. .. .. .. 10 0 0 State Advances Corporation of New Zealand (Housing Branch). Housing rents .. .. . . .. Debtors unfinancial .. .. .. .. 2,842 14 4

B.—l [Pt. ll],

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

XXVII

Department and Particulars. Keason for writing off. | Value of Stores. Cash. State Forest Service. £ d £ A Value of stores Deficient, lost, broken, unserviceable, and 599 18 4 . "' „ . destroyed by fire Va ue of stores . Stolen ! 18 4 Value of live-stock D ied .. .. SO 0 n Value of tents Destroyed by fire .. " 10 0 Value of trees Gratuitously issued .. .. " 176 11 4 Value of publications Gratuitously issued .. .. 27 5 11 Royalty on timber ., .. .. Debtor unfinancial .. .. ls'is 2 g ents Debtor unfinancial .... £ 1Q 1 Repairs to tractor Nugatory expenditure .. .[ \\ j Jq 3 Sale of publications .. .. .. Debtor unfinancial .. 0 16 8 Transport. Repairs to motor-cars damaged in accidents Nugatory expenditure 04.fi a in Passenger and continuous goods service licenses Debtors unfinancial .. ..' .'. 24 7 6 Treasury. Value of stores .. .. .. .. Broken .. .. 2 10 fi Loans on mortgage— Repatriation .. .. .. .. Loss on realization .. 49 fi 1 vvoiKuih .. .. , _ _ _ Loss on realization .. .. .. . 357 g g bettlers .. .. .. _ Loss on realization .... ' 2 834 6 T Loans to land-settlement associations .. Deficiency on winding up 2*822 Oil Advances, fruit-preserving .. .. Company in liquidation .. \\ " 4 218 15 4 Advances Hawke's Bay Earthquake Act, 1931 Irrecoverable .. .. .. 347 0 10 117,750 9 10 131,57014 6 £249,321 V 4 4 , -

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1938-1 9 3 9.

INTEREST, CONVERSION, AND REDEMPTION REMITTANCE ACCOUNTS.

I—B. 1 [Pt. ll].

1

| Balances as at 31st March, 1938. Transactions, 1938-1939. Balances as at 3lst March, 1939. ! Debit. Credit. Debit. Credit. j Debit. Credit. ! I ! - • • ' 1 : • j Interest Remittance Account— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Bank of England ... .. .. .. .. .. 5,095,098 15 1 5,258,911 18 8 5,256,976 5 5 .. 5,093,163 1 10 High Commissioner .. .. .. .. .. .. 1,089 13 1 25,802 1 6 25,892 13 5 1,180 5 0 Conversion Remittance Account — : ' Bank of England .. .. .. ,. .. .. 10 16 8 6 1 8 .. .. 4 15 0 High Commissioner *. j Redemption Remittance Account — Bank of England .. .. .. .. .. .. 12,250 9 11 ; 4,284 0 2 .. .. 7,966 9 9 High Commissioner .. Suspense Remittance Account .. .. .. 5,108,449 14 9 5,282,868 18 10 5,289,004 2 0 5,102,314 11 7 Totals . .. .. .. .. £5,108,449 14 9 £5,108,449 14 9 £10,571,873 0 10 £10,571,873 0 10 £5,1.02,314 11 7 £5,102,314 11 7

8.-l [P T . ll].

PUBLIC ACCOUNTS, 1938-1939

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1939.

£ s. d. * Refunds by Customs Department of Revenue incorrectly received or credited .. 75 2 6 Rebates by Post Office in respect of motor-spirits used otherwise than as fuel for motor-vehicles, in terms of section 8 of the Motor-spirits Taxation Act, 1927.. 201,450 16 11 £201,525 19 5 t £612,395 2s. 7d. of this amount consists of fees, fines, &c, which are not taxation.

2

Keceipts. Refunds. Net Revenue. TAXATION:— £ s. d. £ s. d. £ s. d. Customs .. .. .. .. .. .. 10,723,163 9 2 72,735 12 9 10,650,427 16 5 Bbbb Duty .. .. .. ... .. 1,076,891 15 2 95 10 4 1,076,796 4 10 Sales Tax .. .. .. .. .. 3,588,010 8 8 32,314 16 10 3,555,695 11 10 Film-hire Tax .. .. .. .. .. 85,882 6 3 .. 85,882 6 3 Gold-expobt Duty .. .. .. .. 100,031 2 8 19 13 5 100,011 9 3 Highways,— Tire-tax.. .. .. .. .. .. 150,433 16 10 83 10 8 150,350 6 2 Fees and Fines (Section 24, Motor-vehicles Act, 1924).. 613,204 7 11 809 5 4 612,395 2 7 Petrol-tax .. .. .. .. .. 2,490,645 10 8 201,525 19 5*2,289,119 11 3 Mileage-tax and Penalties (Motor-vehicles Amendment Act, 1934-35, Section 4 (6) )— Electrically-propelled Motor-vehicles .. .. 119 12 6 .. 119 12 6 Other Motor-vehicles .. .. .. .. 13,341 4 1 5,336 9 7 8,004 14 6 3,267,744 12 0 207,755 5 0 3,059,989 7 Of Stamp and Death Duties, — Adhesive Stamps.. .. .. .. .. 337,621 9 5 274,629 10 1 62,991 19 4 Duty on Instruments .. .. .. .. 395,773 18 11 2,155 10 4 393,618 8 7 Estate Duty .. .. .. .. .. 1,409,946 1 9 36,759 7 1 1,373,186 14 8 Succession Duty .. .. .. .. .. 337,148 17 3 7,654 4 8 329,494 12 7 Gift Duty .. .. .. .. .. 115,605 11 4 574 4 9 115,031 6 7 Fines and Penalties .. .. .. .. 2,071 14 7 8 19 10 2,062 14 9 Impressed Stamps .. .. .. .. 234,391 6 11 960 17 2 233,430 9 9 Licenses to Companies .. .. .. .. 90,650 4 4 198 19 10 90,451 4 6 Sharebrokers'Licenses .. .. .. .. 1,861 19 6 0 5 0 1,861 14 6 Duties payable by Racing Clubs .. .. .. 666,573 17 8 5,130 9 11 661,443 7 9 Amusements-tax .. .. .. .. 93,023 17 4 30 16 11 92,993 0 5 Lottery Duty .. .. .. .. .. 20,388 8 0 .. 20,388 8 0 Overseas Passenger Duty .. .. .. .. 30,598 7 9 .. 30,598 7 9 Miscellaneous .. .. .. .. .. 49 16 11 4 12 10 45 4 1 Receipts under Section 4, Mortgagees' Indemnity 1,843 7 0 0 12 0 1,842 15 0 (Workers' Charges) Act, 1927 3,737,548 18 8 328,108 10 5 3,409,440 8 3 Land-tax .. .. .. .. .. 1,065,666 17 2 7,168 2 1 1,058,498 15 1 Income-tax .. .. .. .. .. 9,366,746 12 0 | 63,251 7 9 9,303,495 4 3 Miscellaneous, — Interest-tax (Finance Act, 1932-33, Section 5) .. 154 16 0 ' .. 154 16 0 Interest-tax (Finance Act, 1932-33, Section 6) .. 14,175 2 4 14,131 2 4 44 0 0 Residue, Mileage - tax and Penalties under Motorvehicles Amendment Act, 1934-35, Section 4 (6) (6) 5,336 9 7 .. 5,336 9 7 19,666 7 11 14,131 2 4 5,535 5 7 Total, Taxation .. .. .. 33,031,352 9 8 725,580 0 11 32,305,772 8 9 Carried forward .. .. .. 33,031,352 9 8 725,580 0 11 32,305,772 8 9

B.—l [PT. II

PUBLIC ACCOUNTS, 1938-19 39.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1939—continued.

3

[ Receipts. Eelunds. Net Revenue. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 33,031,352 9 8 725,580 0 11 132,305,772 8 9 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 1938-39 .. .. .. 2,418,116 9 6 Less reduction made in terms of Finance Act, 1930 (No. 2), Section 14.. .. .. 1,717,052 19 7 701,063 9 11 .. 701,063 9 11 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, 1938, together with interest at the rate of £2 2s. 6d. per cent, on the net amount applied for the purposes of the Department I out of the Public Works Fund during the year)— Year 1938-39 (on account) .. .. .. 588,000 0 0 .. 588,000 0 0 On the Public Debt Redemption Fund (details on separate statement) .. .. .. .. 392;486 11 .. 392,486 1 1 On othek Public Moneys (details on separate statement) 446,222 2 11 325 17 4 445,896 5 7 Total, Interest .. .. .. 2,127,771 13 11 325 17 4 2,127,445 16 7 OTHER RECEIPTS :— Registration and other Fees, — Air Navigation Act, 1931 .. .. .. .. 595 16 0 15 7 0 580 9 0 Animals Protection and Game Act, 1921-22 .. .. 6 0 0 '600 Animals Protection and Game Act, 1921-22 (Part III) 44 14 0 0 10 44 13 0 Apprentices Act, 1923 .. .. .. .. 33 10 0 33 10 0 ArmsAct,1920 .. .. .. .. .. 3,114 15 0 .. 3,114*15 0 Births, Deaths, and Marriages .. .. .. 26,678 16 11 5 10 10 26,673 6 1 British Nationality and Status of Aliens (in New Zealand) Act, 1928 .. .. .. .. 1,658 15 9 10 10 0 1,648 5 9 By-laws Act, 1910 .. .. .. .. 330 .. 330 Cemeteries Act, 1908 .. .. .. .. 31 11 0 5 4 6 26 6 6 Cinematograph Films Act, 1928 .. .. .. 3,504 5 2 30 15 0 3,473 10 2 Coal-mines Act, 1925 .. .. .. .. 154 18 0 0 2 6 154 15 6 Companies Act, 1934-35 .. .. .. .. 17 10 0 17 10 0 Crown Grai't Fees .. .. .. .. 600 300 300 Customs Act, 1913 .. .. .. .. 12,556 8 6 295 11 3 12,260 17 3 Dairy Industry Act, 1908 .. .. .. .. 2,380 10 0 11 0 0 2,369 10 0 Dentists Act, 1936 .. .. .. .. 746 16 1 14 11 6 732 4 7 Distillation Act, 1908 .. .. .. .. 60 0 0 .. 60 0 0 Education Act, 1914 .. .. .. .. 426 .. 426 Electrical Wiremen's Registration Act, 1925 952 4 3 10 9 8 941 14 7 Engineers Registration Act, 1924 .. .. .. 54 13 6 54 13 6 Explosive and Dangerous Goods Act, 1908 .. .. I 6,839 15 4 72 3 10 6,767 11 6 Factories Act, 1921-22 .. .. .. .. 4,337 9 6 18 6 4,336 1 0 Fertilizers Act, 1927 .. .. .. .. 448 10 6 1 19 6 446 11 0 Finance Act, 1915 (Part III), (Beer Duty) .. .. 1,367 18 8 33 12 4 1,334 6 4 Fisheries Act, 1908 .. .. .. .. 1,927 0 11 0 2 6 1,926 18 5 Friendly Societies Act, 1909 .. .. .. 1 12 0 .. 1 12 0 Health Act, 1920.. .. .. .. .. 22 0 0 .. 22 0 0 Hospitals and Charitable Institutions Act, 1926 .. 611 5 1 2 5 0 609 0 1 Industrial Conciliation and Arbitration Act, 1925 .. 567 16 11 0 10 0 567 6 11 Industrial Efficiency Act, 1936 .. .. .. 13,895 17 3 60 9 0 13,835 8 3 Inspection of Machinery Act, 1928 .. .. ... 21,725 0 5 27 1 9 21,697 18 8 Land Agents Act, 1921-22 .. .. .. 7,611 6 6 1,704 15 3 5,906 11 3 Licensing Act, 1908 .. .. .. .. 42 0 0 42 0 0 Life Insurance Act, 1908 .. .. .. .. 050 050 Margarine Act, 1908 .. .. .. .. 300 .. 300 Masseurs Registration Act, 1920 .. .. 194 16 1174 192 42 Carried forward .. .. .. 112,199 9 3 2,308 8 3 109,891 1 0 Carried forward .. .. .. 35,159,124 3 7 725,905 18 3 34,433,218 5 4

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1938-1939.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1939-continued.

4

Receipts. Refunds. Net Revenue. £ s. d. £ s. d. £ s. d. Brought forward 35,159,124 3 7 725,905 18 3 34,433,218 5 4 OTHER RECEIPTS— continued. „ „. , „ Brought forward 112,199 9 3 2,308 8 3 109,891 1 0 Registration and other Fees — continued. Medical Practitioners Act, 1914 .. .. • ■ 425 5 6 27 4 0 398 1 6 Mining Act, 1926 778 18 10 0 2 0 "8 16 10 Money-lenders Act, 1908 1,865 0 0 21 5 0 1,843 15 0 Motor-vehicles Act, 1924 103 17 0 2 0 0 101 17 0 Native Land Act, 1931 . . . . .. • • 13 13 0 .. 13 13 0 Native Land Amendment and Native Land Claims Adjustment Act, 1926, Section 14 (Taupo Waters)— Fees, Licenses, and Camp-sites 3,476 14 9 9 13 11 3,467 0 10 Fines and Penalties .. .. .. •• 39 1 0 .. 39 1 0 New Zealand Loans Act, 1932 2,224 12 0 .. 2,224 12 0 Nurses and Midwives Registration Act, 1925.. .. 7,708 12 3 13 9 1 7,69o A 2 Opticians Act, 1928 256 6 0 4 2 0 252 4 0 Orchard and Garden Diseases Act, 1928 .. .. 8,583 19 4 6 2 6 8,577 16 10 Patents, Designs, and Trade-marks Act, 1921-22 .. 15,152 16 0 23 10 0 15,129 6 0 Petroleum Act, 1937 106 0 0 . . '» » , Plumbers Registration Act, 1912 .. .. .. 528 5 5 10 5 6 517 19 11 Poisons Act, 1934 186 6 6 2 16 0 183 10 6 Sales Tax Act, 1932-33 557 0 0 2 0 0 555 0 0 Second-hand Dealers Act, 1908 350 0 0 .. 350 0 0 Servants' Registry Offices Act, 1908 .. • • 23 0 0 .. jA 0 0 Slaughtering and Inspection Act, 1908 .. .. 58,887 8 7 3 0 0 58,884 8 7 Stock Act, 1908 .. 833 6 6 3 5 0 830 1 6 Stock Remedies Act, 1934 140 3 3 15 12 4 124 10 11 Stone-quarries Act, 1910 128 10 0 .. 128 10 0 Timber Export Act, 1908 2 11 8 .. 2 11 8 Timber-floating Act, 1908 .. .. • • 12 10 0 .. 12 10 0 Tobacco Act, 1908 650 5 0 .. 650 5 0 Trade-unions Act, 1908 .. .. .. •• •• ■• Tramways Act, 1908 103 5 0 .. 103 5 0 Transport Licensing Act, 1931 36,136 7 10 432 5 9 35,704 21 Valuation of Land Act, 1925 31,188 8 9 50 1110 31,137 16 11 Veterinary Surgeons Act, 1926 25 4 0 2 7 0 2 1 Weights and Measures Act, 1925 .. . .■ .. 10,355 18 10 0 14 0 10,355 4 10 293,042 16 3 2,938 14 2 290,104 2 1 i . „„_ National Endowment Revenue, — Amounts transferred from State Forests Account in terms of section 39 (2) of the Forests Act, 1921-22 18,712 6 6 .. 18,712 6 6 Rente, Royalties, &c. 123,049 7 9 853 17 3 122,195 10 6 Interest on Sales 2,135 12 3 10 2 2,13111 0 Interest under section 13, Land Laws Amendment Act, 1930.. .. .. -. •• ■• 4,354 11 8 .. 4,354 11 8 148,251 7 1 857 7 5 147,393 19 8 Territorial Revenue, — Rents, Royalties, and Miscellaneous Receipts from lands — Agricultural Department .. .. •• 1648 .. 16 48 Air Department 80 0 0 .. 2° ° 2 Army Department 1,723 13 9 .. 1,723 13 9 Customs Department .. .. .. .. 100 .. ka Education Department .. .. .. .. 153 5 0 .. 153 5 0 Health Department .. .. .. -• 3 10 0 .. 3 10 0 Internal Affairs Department .. .. .. 20 0 0 .. 20 0 0 Justice and Prisons Department .. .. .. 455 0 0 .. 455 0 0 Lands and Survey Department— Crown lands 289,438 19 9 4,446 0 1 284,992 19 8 Hauraki Plains lands .. 8,974 11 7 211 0 11 8,763 10 8 Swamp Drainage lands 406 5 10 406 5 10 Small-farms Scheme 8,483 10 5 381 8 7 8,102 110 Miscellaneous Fees 3,115 17 4 738 2 1 2,377 15 3 Marine Department 173 12 10 .. 173 12 10 Mental Hospitals 9 17 8 9 17 8 Mines Department 11,257 19 1 38 11 4 11,219 7 9 Native Department .. .. .. • • 2 10 0 .. 2 10 0 Navv •■ •• •• 300 .. 300 Police Department 102 12 10 .. 102 12 10 Public Works Department 644 16 7 6 17 6 637 19 1 325,066 7 4 5,822 0 6 319,244 6 10 Carried forward "".'. .. •• 766,360 10 8 9,618 2 1 756,742 8 7 Carried forward _ -_ 3 5;159; i24 3 7 725,905 18 3 34,433,218 5 4

B.—l [Pt.ll].

PUBLIC ACCOUNTS, 1 938- 1 939,

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1939 —continued.

5

Receipts. Refunds. Met Bevenue. £ s. d. . £ s . d. £ s. d Brought forward .. .. .. 35,159,124 3 7 725,905 18 3 34,433,218 5 4 OTHER RECEIPTS— continued. Brought forward .. .. .. 766,360 10 8 9,618 2 1 756,742 8 7 External Affairs, — ' New Zealand Reparation Estates .. .. .. 62,228 0 7 139 0 4 62 089 0 3 Export of Bananas from Samoa .. .. .. 134,429 17 3 16 3 5 134.413 13 10 196,657 17 10 155 3 9 196,502 14 1 Justice, — Court Fees, Fines, and Bankruptcy Commission .. 172,290 10 7 8,173 2 9 164,117 7 10 Marine, — Pilotage Rates and Harbour Pees .. .. .. 1,570 11 10 1 570 11 10 Shipping and Seamen Act, 1908 .. .. .. 115,187 1110 56 1 7 11513110 3 Rents of Foreshores, Royalties, &c... .. .. 2,812 15 0 4 12 4 2'808 2 8 Sale of Oysters under Fisheries Act, 1908 . .. 6,784 16 7 10 17 6 6'773 19 1 Rents from Toheroa Areas .. .. .. 320 16 8 '320 16 8 Westport Harbour .. .. .. .. 41,259 5 9 ii 0 0 41,245 5 9 167,935 17 8 85 11 5 167,850 6 3 Pboitts of Trading Institutions, — Public Trust Office— Half of profits credited in terms of section 24 (1) of the Finance Act, 1929 — For year 1937-38 .. .. .. .. 6,482 7 3 .. 6 482 7 3 Reserve Bank of New Zealand— Profits credited in terms of section 36 (c), Reserve Bank of New Zealand Act, 1933 — For year 1937-38 .. .. .. .. 195,811 3 7 .. 195,811 3 7 202,293 10 10 .. 202,293 10 10 Native, — Fees collected in Stamps under the provisions of the Native Land Act, 1931 .. .. .. .. 5,74s 6 11 .. 5,748 6 11 Printing and Stationery,— General Receipts .. .. *. .. 348,830 7 1 4,427 17 1 344,402 10 0 Stamp Duties, — Land Registry and Deeds Register Office Fees .. 66,798 2 6 0 10 0 66,797 12 6 TOUBTST AND HEALTH RESORTS, Receipts in respect of Reserves under the Tourist and Health Resorts Control Act, 1908 .. .. 126,990 3 10 761 12 7 126 228 11 3 Miscellaneous (details on separate statement) .. 113,479 4 2 384 18 3 113 094 5 11 I ' Recoveries on account oi- Expenditure of Previous Years (details on separate statement) . .. .. 5,179 5 11 335 n 6 4,843 14 5 Recoveries on account of Unauthorized Expenditure of Previous Years (details on separate statement) .. 206 0 0 .. 206 0 0 '_ Total,; Other Receipts. . ... .. 2,172,769 18 0 23,942 9 5 2,148,827 8 7 Total Revenue ... .. .. 37,331,894 1 7 749,848 7 8 36,582,045 13 if

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1938-1 939.

STATEMENT of INTEREST on the PUBLIC DEBT REDEMPTION FUND for the FINANCIAL YEAR ended 31st March, 1939.

STATEMENT of INTEREST on OTHER PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1939.

6

Repayment oe 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 .. . . .. •• •• •• •• •• ,5 State Advances Office .. .. .. -• •• •• •• •• 161,439 15 11 £392,486 1 1

Interest on Other Public Moneys : — On investments made in respect of the— £ s. d. £ s. d. £ s. d. Deposits Account .. .. .- -• •• 3,517 9 0 Loans Redemption Account .. .. • ■ • • 2,224 6 5 Ordinary Revenue Account .. • ■ • ■ • • 4,885 4 4 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 Final dividend on 1,375,000 £1 preference B shares for year ended 31st March, 1938 .. .. 68,750 0 0 Interim dividend on 1,375,000 £1 preference B shares for year ended 31st March, 1939 .. .. 31,250 0 0 Half - yearly dividend on 234,375 £1 C long - term mortgage shares to 31st March, 1938 .. .. 7,031 5 0 Half-yearly dividend on 234,375 £1 C long-term mortgage shares to 30th September, 1938 .. 7,031 5 0 s s 164,062 10 0 Public Works Fund, General Purposes Account .. .. 5,605 3 8 Receiver-General's Deposit Account .. ■■ •• 4,075 13 10 Reserve Fund Account .. .. .. ■■■ •• 32,902 4 11 Silver and Bronze Coin Account .. .. .. •• 9,446 1 6 226,718 13 8 On £1,226,000 appropriated out of Public Works Fund and paid to Main Highways Account in terms of paragraph (6), section 16, Main Highways Act, 1922 — Finance Act, 1930, section 36 .. .. ■■ •• •• 61,300 0 0 On £465,782 10s. 2d., net profits of the Cheviot Estate Account, in terms of section 19 (4) of the Finance Act, 1930 (No. 2) .. .. .. •• •• •• •• 18,631 6 0 On amount due from the Public Works Fund —General Purposes Account, in terms of section 38 (3), Native Land Amendment Act, 1936, on account of Native Land Development (on account) .. .. •• •■ •• 35,494 10 0 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— Yearl937-38 •• ■• 8,479 9 7 On loans to earthquake sufferers in terms of section 49, Hawke's Bay Earthquake Act, 1931 .. - • • • • • 438 6 1 On loans to earthquake sufferers —Pahiatua earthquake.. .. • • 21 4 10 On loans to sufferers —Wairarapa storm .. .. .. • • 5 3 0 On loans to local bodies under Local Bodies' Loans Act, 1908 ■• •• ■- •• •• •• 54,938 13 8 On loans to Samoan Treasury in terms of section 33, Samoa Act, 1921 .. .. •■ ■• ■• •• x > 965 4 5 On loan of £79,800 to Taieri River Trust in terms of section 3. Taieri River Improvement Amendment Act, 1932-33.. •• •• 2 ' 389 2 n On loans under section 26, Agriculture (Emergency Powers) Act, 1934 .. .. •■ •• •• •• i> 909 4 6 On miscellaneous advances — For erection of hostels, &c. — Auckland Grammar School .. .. • • 50 0 0 New Plymouth High School .. .. - •• - 151 16 2 Timaru High School .. .. • • • • 213 18 0 Wairarapa High School .. .. ■ • 42 0 0 Carried forward •• 457 14 2 412,290 18 8

8.-l [Pt. ll],

PUBLIC ACCOUNTS, 1938-1 939

STATEMENT of INTEREST on OTHER PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1939—continued.

7

£ s. d. £ s. d. £ s. d. Brought forward .. .. .. ,. 457 14 2 412,290 18 8 Interest on Otheb Public Moneys— continued. On miscellaneous advances— 'Continued. For Native Land Settlement Account—Survey liens .. .. 878 5 10 From Vote " Agriculture," to various agricultural associations .. .. .. .. .. .. 40 19 6 To Cook Islands Fruit Account .. .. .. .. 930 1 3 To discharged soldiers under Repatriation Act, 1918 .. .. 300 18 11 To Eastbourne Borough Council for drainage works .. .. 227 6 4 To Egmont National Park Board .. .. .. .. 2178 To Hospital Boards — Auckland .. .. .. .. .. 385 5 6 Buller .. .. .. .. .. 133 10 5 Hawke's Bay .. .. .. .. .. - 89 7 8 Marlborough .. .. .. .. .. 28 12 0 Opotiki .. .. .. .. .. 900 Palmerston North .. .. .. .. 203 8 6 Patea .. .. .. .. .. 13 16 5 Southland .. .. .. .. .. 105 15 7 Tauranga .. . . .. . . .. 13 13 8 Waiapu .. .. .. .. .. 14 2 11 Waikato .. .. .. .. .. 63 0 0 Waitaki .. .. .. .. .. 3 18 10 Westland .. .. .. .. .. 27 18 6 ■ 1,091 10 0 To Land Settlement Associations— Angland .. .. .. .. .. 211 17 2 Blairgowrie .. .. .. .. .. 364 17 8 Bruce .. .. .. .. .. 140 8 11 Chastleton .. .. .. .. .. 96 5 7 Clarkin .. .. .. .. .. 53 12 1 Clifton Grove .. .. .. .. .. 533 2 11 Eiffelton .... .. .. .. 426 0 0 Glencairn .. .. .. .. .. 299 2 8 Glengariff .. .. .. .. .. 433 9 4 Gleniffer .. .. .. ... .. 94 6 4 Hari Hari .. .. .. .. .. 49 5 1 Kelman .. .. .. .. .. 85 0 0 Lake Alice .. .. .. .. .. 160 1 3 Matamau .. .. .. .. .. 577 9 9 Melville Downs .. .. .. .. 68 11 0 Moorfield .. .. .. .. .. 158 16 7 Nikau Grange .. .. .. .. .. 251 2 7 Otaikarangi .. .. .. .. .. 28 15 0 Otauiri .. .. .. .. .. 410 13 5 Owersby .. .. .. .. .. 349 13 6 Quiltowen .. .. .. .. .. 149 10 6 Trentham .. .. .. .. .. 226 5 0 Waitohi Downs .. .. .. .. 293 5 10 Wentnor .. .. .. .. .. 168 3 5 5,629 15 7 To Maori Land Boards, under section 340, Native Land Act, 1931 .. .. .. .. .. .. 105 11 7 To Mount Cook and Southern Lakes Tourist Co., Ltd. (lease of Hermitage, Mount Cook) .. .. .. 646 14 7 To Otanomomo River Board, on account of stop-bank.. .. 92 6 1 To Rotorua Golf Club .. . . .. .. .. 129 18 6 To Southland Electric-power Board .. .. .. 1,056 0 0 To Taupiri Drainage Board (protective works) .. .. 13 7 5 To Y.M.C.A.— For purchase of cinemas .. .. .. .. 33 18 4 For purchase of radio sets .. .. .. .. 12 2 4 Under the Native Housing Act, 1935 .. .. .. 392 8 4 Under the Native Land Act, 1931, section 521 (2) .. .. 1,275 0 0 Under the Native Land Amendment Act, 1936, section 48 .. 386 2 2 Under the Small-farm Plan .. .. .. .. 14,966 1 4 Under the Village-homestead Settlement Scheme .. .. 125 2 9 Under section 383 (5), Mining Act, 1926, credited under Finanoe Act, 1932, section 12 (2).. .. .. .. 40 0 0 28,852 12 8 Miscellaneous interest on— Balance of Post-office Savings-bank Accounts used by Child Welfare Branch, Education Department .. .. 2 19 0 Debentures under the Hutt Road Act, 1915 .. .. .. 2,400 0 0 Debentures, shares, and mortgages held as security for payment of tax .. .. .. .. .. 191 19 1 Deposits by High Commissioner .. .. .. .. 0 18 11 Loan for purchase of motor-car .. .. .. .. 0 8 0 Loan under Fruit Preserving Industry Act, 1913 .. .. 13 6 Mortgages due to Reparation Estates .. .. .. 273 1 2 Carried forward .. .. .. .. 2,870 9 8 441,143 11 4 I

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1938- 1 9 3 9.

STATEMENT of INTEREST on OTHER PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1939—continued.

STATEMENT of OTHER RECEIPTS, MISCELLANEOUS, for the FINANCIAL YEAR ended 31st March, 1939.

8

£ s. d. £ s. d. £ s. d. Brought forward .. 2,870 9 8 441,143 11 4 Interest on Other Public Moneys—continued. Miscellaneous interest on —continued. Purchase-moneys in connection with sales of land and buildings^Department of Agriculture .. • ■ • • I «k -7 « Education Department .. .. • • • • ™ ' . :? Department of Lands and Survey •• °U / .10 . Public Works Department .. • • • • 261 16 10 Crown's proportion of Grey mouth Harbour Board special coal rate : Credited as interest on sums of £114,439 Is. and £27,000 in terms of section 12 0i : 1,620 7 9 the Grey mouth Harbour Board Act, 1884 .. .. • • I £445,896 5 7

Legislative Department £ s. d. £ (i £ s. d. Hire of typewriters .. • • Treasury Department:— Conscience-money .. .. • • • • ■ • luu Unclaimed moneys— Under Public Revenues Act, 1926, section 30— Courts of Law Trust .. n 9 fi Forest Clerks' deposits .. •. •• . , • • 099 Gaolers'deposits •• • • •• t A t Goldfields deposits ■ • • • ■ ■ 91^147 Labour deposits .. • • • • • ' Land revenue deposits .. ■ • • ■ ■ • ™ ° Maori Land Board deposits .. . ■ • i , f i« 11 Marine deposits ■ • • • • ■ ■ i }? I Patent Office deposits .. .. •• •• a 19 9 Probation Officers' deposits .. • • • ■ n I n Stamp Duty deposits .. ■ • ■ • • • y Transfers from Deposits Account r Miscellaneous .. . • ■ • • ■ ■ • 790 1 q 7 Unclaimed earnings .. ■ • • • ™ , Unpresented cheques .. • ■ • • • • Dividends unclaimed for over 10 years— N.Z. Government stock .. .. • • ■ • Excess cash at Government offices .. . • • • J '> Money found by or handed to police officers, Sc., not claimed .. •• •• '' nop Money found in Government institutions •. V n 0 Money found on prisoner (confiscated) .. •• J , Bank of England fractions of interest _ • ■ 10 ', Debts due to a company (in liquidation) collected by Official Assignee after the dissolution of the company. . 0 /5 1 Cash seized in gaming raids . . _ • • _ •• Commission on Public Service Association subscriptions collected •• •• , 1 s n Donations to the Consolidated Fund .. .. ■ • * Duty on scrap gold and jewellers'sweepings .. . . « * Forfeited deposits—Land Revenue deposits .. ■ ■ » » Carried forward .. •• 8 4 5 7 8

B.—l TPt. II

PUBLIC ACCOUN

TS, 1938-19 39

STATEMENT of OTHER RECEIPTS, MISCELLANEOUS, for the FINANCIAL YEAR ended 31st March, 1939—continued.

2—B. 1 [PT. 111.

9

£ s. d. £ s. d.| £ s. d. Brought forward .. .. .. 4,711 8 4 5 7 8* Treasury Department—continued. Miners' rights and prospecting licenses— £ s. d. Eiord County .. .. .. -.049 Taupo County .. .. .. ..050 0 9 9 New Zealand Government's share of profits from Bank of International Settlements.. .. .. .. 59 9 10 Surplus funds, Waitangi Land Settlement Association .. 58 16 8 4,830 4 7 Customs Department :—• Rents of buildings .. .. .. .. .. 78 0 0 Sale of goods seized by Customs .. .. .. 24 10 1 102 10 1 Land and Income Tax Department : —- Unclaimed moneys— Under Unclaimed Moneys Act, 1908, section 6, and Finance Act, 1932, section 30 .. .. .. .. 2,928 4 11 Stamp Duties Department:— Received under Companies Act, 1933, section 283, from N.Z. Credits, Ltd. .. .. .. .. .. 17 13 8 Department oe Internal Affairs :— Pees and fines, Rotorua Acclimatization District .. 16 0 0 Fees for— Camp sites, licenses, &c. .. .. .. ,. 73 0 6 Slipway .. .. .. .. .. 12 12 0 Storage of powder .. .. .. .. 1,592 3 6 Passport fees .. .. .. .. .. 5,147 19 5 Rents of Buildings .. .. .. .. .. 205 7 5 Sale of— Pishing and game licenses, Rotorua Acclimatization District .. .. .. .. .. 3,299 3 11 Godwit licenses .. .. .. .. .. 400 Publications .. .. .. .. .. 41 11 3 Waste paper .. .. .. .. .. 54 7 10,397 2 7 Marine Department :— Rents of buildings .. .. .. .. .. .. 66 3 4 Department oe Labour : — Rents of buildings .. .. .. .. .. 59 12 6 Sale of scales (confiscated) .. ., .. .. 10 0 — 60 12 6 Electoral Department :— Forfeited deposits, Parliamentary candidates .. .. .. 150 0 0 Department op Justice and Prisons : — King's Counsel fees .. .. .. .. 4 4 0 Rents of buildings .. .. .. .. .. 316 7 3 320 11 3 Police Department :— Rents of buildings .. .. .. .. .. 737 1 2 Sale of— Firearms (confiscated) .. .. .. .. 34 19 10 Liquor (confiscated) .. .. .. .. 146 11 6 918 12 6 I Navy Department :— Forfeited deferred pay .. .. ., .. 1,910 0 3 Purchase of discharges by New Zealand ratings .. 89 0 0 Rents of buildings .. .. .. .. .. 546 4 7 2,545 4 10 Army Department Fines .. .. .. .. .. .. 91 5 0 Hire of equipment, &c. .. .. .. .. 161 2 11 Purchase of discharges .. .. .. .. 120 0 0 Rents of buildings .. .. .. .. .. 3,068 3 8 3,440 11 7 Air Department : —- Purchase of discharges .. .. .. .. 110 0 0 Rents of buildings .. .. .. .. .. 1,740 11 4 1,850 11 4 Carried forward .. .. .. .. 27,633 10 10

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 1938-193 9.

STATEMENT of OTHER RECEIPTS, MISCELLANEOUS, for the FINANCIAL YEAR ended 31st March, 1939—continued.

10

£ s. d. £ s. d. £ s. d. Brought forward •• 27,633 10 10 Public Wokks Department : — 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. .. . • • • • • 351 9 7 Contributions under sections 17 and 18, Waihou and Ohinemuri Rivers Improvement Act, 1910 — Gold-mining companies .. .. ■■ •■ 2,987 16 1 Gold duty— £ s - d - Ohinemuri County .. .. 730 19 4 Waihi Borough .. .. 457 14 11 ___—_____-. i loo 14 o Consolidated Fund— For year 1937-38 .. .. •• •• 1,595 9 0 Payment for privilege of draining into pipe-line, Ellerslie Police-station site .. . • • ■ • • J |« *} Receipts from irrigation and water-supply schemes .. 2b, 139 17 b Rents of buildings , ®>lf \° 5 Water-power license revenue .. •■ •• i,ua io n . Department of Lands and Survey : — Hauraki Plains Act, 1926— Tinted .. ■• •• 2 » 427 19 U Kates .. .. ■• »'„, „ „ Miscellaneous receipts .. .. •• •• z,zu/ .> a Rangitaiki Land Drainage Act, 1910 — D,tp, .. .. .. la,070 12 b Miscellaneous receipts .. .. •• •• 7V7 Q s Scenery Preservation receipts .. •• •• 1 A t Swamp Drainage Act, 1915—Miscellaneous receipts .. 285 Ib W Swamp Drainage Amendment Act, 1928, section 2— General rate for administration and maintenance .. 2,176 b 4 Special rate for interest and repayment of loans .. 2,780 0 1 Department of Agriculture :— Rents of buildings •• 1,397 8 3 Department of Industries and Commerce, Tourist and Publicity : — Profits on sale of Canadian and Australian wheat imported .. .. ■■ •• •• 6 >321 7 5 Rents of buildings 457 2 i0 6 778 10 3 Department of Scientific and Industrial Research :— Fees for analyses .. .. ■ • • • • • ■ • Mines Department : — Commission on coal and goldfields revenue collected .. I,.121 7 I Forfeited deposits .. .. .. •• •• J 2 J Hire of drills, &e o? o e Rents of buildings .. .. •• •• •• or Rent of plant .. •• •• •• •• ionn Sales under section 22, Mining Amendment Act, 1937 .. 12 0 0 Department of Health : — Rents of buildings •■ '" 9 b * Education Department :— Fees for teachers' certificates, licenses, &e. .. .. 714 It) U Rents of buildings 'it? 1 a Unclaimed money, Child Welfare Office .. .. *»1 4 8 2 876 1110 £113,094 5 11

B.—l. [PT. ll],

PUBLIC ACOOUN

TS, 19 3 8-1 93 9.

STATEMENT of OTHER RECEIPTS, RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1939. Ordinary Revenue Account.

11

£ s. d. £ s. d. £ s. d. Legislative Department :— Sale of— Publications .. .. .. .. .. 10 8 2 Surplus and obsolete stores .. .. .. 13 9 4 23 17 6 Treasury Department :— Repayment of loans to agricultural associations .. 116 19 8 Sale of surplus and obsolete stores .. .. .. 4 7 6 Customs Department : — Sale of surplus and obsolete stores .. .. .. .. 8 19 5 Stamp Duties Department :— Sale of surplus and obsolete stores .. .. .. .. 8 0 0 Audit Department :— Sale of surplus and obsolete stores .. .. .. .. 2 0 0 Department of Internal Affairs :— ■ Recovery of expenditure incurred during the visit of H.R.H. the Duke of Gloucester to New Zealand .. 186 15 4 Sale of surplus and obsolete stores .. .. .. 89 13 11 .___ 276 9 3 Department of External Affairs :— ■ Payment in full settlement of claim re loss copra-drier, Apia .. .. .. .. .. .. 500 0 0 Sale of surplus and obsolete stores .. .. .. 137 19 0 637 19 0 Marine Department:— Recovery of part cost erection power lines, Westport Harbour .. .. .. .. .. 13 19 3 Sale of surplus and obsolete stores .. .. .. 178 5 11 _ _ _ 192 5 2 Department of Labour :— Sale of— Land and buildings .. .. .. .. 35 0 0 Surplus and obsolete stores .. .. .. 415 1 4 450 1 4 Native Department :— Repayments on account of loan made from Civil List, Part V .. .. .. .. .. 1 10 6 Sale of surplus and obsolete stores .. .. .. 128 7 0 — ■ 129 17 6 Valuation Department :— Sale of surplus arid obsolete stores .. .. .. .. 18 2 3 Department of Justice and Prisons :— Sale of surplus and obsolete stores .. .. .. .. 235 9 0 Police Department :— Sale of surplus and obsolete stores .. .. .. .. 163 2 9 Navy Department:— Refund of passage-money for Naval draft .. .. 313 10 0 Sale of surplus and obsolete stores .. .. .. 203 15 9 — 517 5 9 Army Department :— • Recovery on account of private work done, Ordnance Workshops, Auckland .. .. .. .. 3 2 6 Sale of surplus and obsolete stores .. .. .. 9 7 6 12 10 0 Am Department :— Sale of surplus and obsolete stores .. .. .. .. 0 12 4 Public Works Department :— Sale of land .. .. .. .. .. .. 52 10 0 . Department of Lands and Survey : —- Recovery of— Bad debt written off in previous years, Discharged Soldiers Settlement Account .. .. .. 0 5 0 Insurance premiums paid out of Discharged Soldiers Settlement Account .. .. .. .. 0137 Repayment of loan —Egmont National Park Board .. 45 0 0 Sale of surplus and obsolete stores .. .. .. 182 14 3 228 12 10 Carried forward .. .. .. .. 3,079 1 3

B.—l [PT. IJJ.

PUBLIC ACCOUNTS, 1938-1 9 3 9.

STATEMENT of OTHER RECEIPTS, RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1939—continued. Ordinary Revenue Account—continued.

12

£ a. d. I £ s. d. £ s. d. Brought forward .. ..I •■ •• 3,079 1 3 : I Department of Agriculture : — Repayment of loans, Poroti Block .. .. • • 12 ■ 9 10 Sale of surplus and obsolete stores .. "■'.'" ■■ 204 11 4 Department of Industries and Commerce, Tourist and Publicity : — instalments on account of advance to llotorua Golf Club j 146 17 2 Sale of — ! Live-stock j Dr. 8 15 5 Surplus and obsolete stores .. • • • ■ 466 4 4 | > i o04 b 1 Department of Scientific and Industrial Research : — Sale of surplus and obsolete stores .. ■ ■ • ■ ■ ■ ' 80 14 0 Mines Department : — Recovery on account of expenditure incurred in assisting prospectors .. .. •• •• • ■ 16 7 o ■ ■ Sale of surplus and obsolete stores .. .. • • 9 19 6 j Transport Department : — .1 Recovery of cost of removal expenses overcharged during the previous financial year .. .. . • 268 4 10 Sale of surplus and obsolete stores .. .. •■ 37 5 0 Department of Health: — „ Sale of surplus and obsolete stores -•-;;-" ---.-,- .. .. -oo I Mental Hospitals Department : — Sale of surplus and obsolete stores .. .. ■• •• 171 8 d Education Department :— Sale of surplus and obsolete stores .. .. •• •• Pensions Department :— , Sale of surplus and obsolete stores .. .. • • • • ° . „ . UNAUTHORIZED EXPENDITURE OF PREVIOUS YEARS. Department of Internal Affairs : — Refund of portion of grants to cover expenses of Hon. Minister of Internal Affairs and party whilst on visit to Q Australia £5,049 14 5

B, —1 [FT. ll].

PUBLIC ACCOUNTS, 1938-1939

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, 1939. Debt Services —Interest.

13

Gross Interest due and Nature of Security. Maturity Date Rate charged to Ordinary ' percent. Revenue Account for Year ended 31st March, 1939. Stock 15th May, 1938 .. .. 3* 3,906 5 0 Debentures .. .. .. .. 15th September, 1938 .. .. 5 250 0 0 Stock .. .. .. .. 15th November, 1938 .. .. 3 84 6 0 ' Stock .. .. .. .. 15th November, 1938 .. .. 4| 743 g 0 Stock • • • ■ ■ • • • 20th April, 1939 .. .. 4J 105 0 0 Stock .. .. .. .. 15th May, 1939 .. .. 3 3,750 0 0 Stock .. .. .. .. 1st January. 1940 .. .. 3j 601,178 12 4 stock • • • • • • ■ • 15th January, 1940 .. .. 3f 333 15 0 Debentures .. .. .. . . 31st March, 1940 .. .. 2| 250 0 0 Stock .. .. .. .. 15th September, 1940 .. .. 3J 16 250 0 0 Debentures .. .. .. .. 1st July, 1941 .. .. .. 4| '463 10 0 Stock and Debentures .. . . 15th July, 1941 .. .. 3 138 405 3 0 Debentures .. ... ... .. 1st August, 1941 .. 4J '315 0 0 Stock and Debentures .. . . 15th November, 1941 .. .. 3| 122 603 18 2 Stock .. .. .. .. 1st March, 1942 .. .. 4 l'48O 0 0 Stock 15th March, 1943 .. .. 3A 478'625 3 8 Stock .. .. .. .. 15th March, 1943 .. .. 4 293 8 0 Stock .. .. .. .. 1st March, 1944 .. .. 4A 330,284 10 6 Debentures .. .. .. .. 15th February, 1945 .. • . 5" 9 975 0 0 f to ck 1st March, 1945 4£ 341*140 16 8 Stock 1st April, 1945 .. .. 3 289,799 8 0 btock .. .. .. .. 1st January, 1946 .. .. 5 644 305 10 2 Stock and Debentures .. .. 15th February, 1946 .. . 4 393'698 16 0 ' Stoc k 1st April, 1946 .. .. 3 34*732 5 10 Stock .. .. .. 1st April, 1946 .. .. 4 20 121 3 7 Stock .. .. .. .. 15th September, 1947 .. .. 4 103*093 0 0 Debentures .. .. .. .. 15th September, 1947 .. 5 80',570 11 4 Stock .. .. .. .. 1st November, 1947 .. .. 4A 504'972 7 10 Debentures .. .. .. .. 1st January, 1949 .. .. 4 '420 0 0 Stock and Debentures .. .. 15th April, 1949 .. .. 4 358 682 8 0 Stock .. .. .. .. 15th December, 1949 .. .. 5 375'000 0 0 Stock .. .. .. .. 15th December, 1950 .. .. 3| 8*750 0 0 Stock and Debentures .. .. 1st February, 1951 .. 5i Hl'595 0 0 Stock 15th May, 1952 .. .. 3 J 437*034 9 10 Stock .. .. .. .. 15th May, 1952 .. 4 122 13 9 Stock .. .. .. 1st February, 1954 .. .. 3i X75 ooo 0 0 Stock and Debentures .. .. 15th June, 1955.. .. 4 376'187 5 8 Stock .. 1st July, 1955 .. .. 3 360*000 0 0 Stock and Debentures .. .. 1st January, 1956 .. .. 3 10 873 10 0 Debentures .. .. .. .. 1st January, 1956 .. .. 31 ' 128 10 0 Stock .. .. .. 1st January, 1956 .. .. 4 4 000 0 0 Stock .. 15th January, 1957 .. .. 2 J 35' 425 0 0 Stock and Debentures .. .. 15th January, 1957 .. .. 3 1 407 0 0 Stock and Debentures .. .. 15th January, 1953-57 .. .. 3J 300'461 5 0 Stock .. .. .. .. 15th January, 1957 .. .. 3J 32*992 18 3 Stock .. .. .. .. 1st February, 1957 .. .. 3 8 621 11 0 Stocj 5 15th May, 1957 .. .. 2| 35,'425 0 0 Stock 15th May, 1957 .. .. 3 166,437 13 8 Stock 15th May, 1957 .. .. 3| 56,059 8 9 Stock .. .. .. .. 15th August, 1957 .. .. 2J 35.425 0 0 gt oc . k 15th August, 1957 .. .. 3 210,775 2 11 Stock 15th August, 1957 .. .. 4 59 455 11 0 Stock .. .. .. .. 15th February, 1958 .. .. 2J 35,425 0 0 Stock .. .. .. .. 15th February, 1958 .. .. 3i 76 644 4 8 Stock 1st March, 1958 .. .. 4J 865 ' 145 18 6 Stock 15th June, 1958 2J 35,425 0 0 Stock 15th June, 1958 3£ 53,243 15 0 Stock 15th September, 1958 .. .. 2J 35,425 0 0 Stock .. .. N .. .. 15th September, 1958 .. .. 3 £ 44,149 0 0 Stoefc .. .. .. .. 15th December, 1958 .. .. 2£ 69 341 19 0 Stock 15th December, 1958 .. .. 3 148*697 6 2 Stock 15th March, 1959 .. .. 3 80,449 17 11 Stoc fe 15th March, 1959 .. .. 3* 55 029 2 0 Stock .. .. .. ., 15th March, 1959 .. .. 4 938 7 n Stock .. .. .. .. 15th July, 1959 .. 3 104 19 q Stock 15th July, 1959 .. .. 3| 14*!o 0 0 Carried forward .. .. .. _ 8,900,529 9 5

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 1938-1939

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

Domicile of Gross Interest paid, 1938-39. £ s. d. London 5,282,868 18 10 London paid in New Zealand .. .. •• •• 108,227 17 4 Australia 47,934 0 0 New Zealand 4,719,533 19 8 £10,158,564 15 10

14

! Gross Interest due and , ., _ , Rate charged to Ordinary Nature of Security. Maturity Date. percent. Itevenue Account for Year ended 31st March, 1939. Brought forward .... 17 a Stock .. .. •• 15th October, 1959 .. .. 3 51,524 17 8 Stock .. .. •• •• 15th November, 1959 .. .. 3 127,366 1 0 gtock .. •• •• 15th October, 1960 .. .. 3J 139,618 10 0 Stock .. .. •• •• 1st February, 1963 .. .. 4 435,385 2 2 Stock .. •• •• •• 1st November, 1971 .. •• 5 250,000 0 0 Floating Debt—i.e., Treasury Bills .. • • • ■ 254,140 15 7 Gross interest charged to Ordinary Revenue Account for year ended 31st March, inoq .. .. .. .. .. .. .. 10,158,564 15 10 Less amounts recovered .. .. .. . • •• •• 2,658,050 4 8 Net amount of interest charged to Ordinary Revenue Account for year ended 31st March, 1939 £7,500,514 11 2

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1938-1 9 3 9.

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, 1939. Debt Services.

15

Gross Amount Net Amount charged to TWnvsrte* charged to Ordinary Revenue Recoveries. Ordinary Revenue Account. Account. f 8. d. £ s. d. £ s. d. Interest (details as shown in foregoing statement) .. 10,158,564 15 10 2,658,050 4 8 7,500,514 11 2 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, 1938, for redemption of loans .. .. .. .. 3,858 15 0 .. 3,858 15 0 Total, Sinking Fund .. .. 10,858 15 0 .. 10,858 15 0 i 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 1938-39 of \ per cent, on the public debt within the meaning of the Act outstanding at 31st March, 1938 (\ per cent. on £216,856,476 12s. 0d.) .. .. .. 1,084,282 7 8 ..' 1,084,282 7 8 Amount transferred to the Public Debt Repayment Account, being contribution of \ per cent, on £16,677,248 4s. 10d., debt redeemed under the Act to 31st March, 1938 .. .. ... .. 83,386 4 10 .. 83 386 4 10 Section 11 (&),— Amount transferred to the Public Debt Repayment Account, being contribution of 3J per cent, on £16,677,248 4s. 10d., debt redeemed under the Act to31st March, 1938 .. .. .. .. 583,703 13 9 .. 583,703 13 9 Amount transferred to the Public Debt Repayment Account, being contribution of 3| per cent, on £1,756,617 11s. 7d., debt redeemed under the Act during the year 1938-39, computed from the I dates of redemption to 31st March, 1939 .. .. 2,750 18 5 .. 2 750 18 5 Total, Repayment of the Public Debt 1,754,123 4 8 1 1 7.54 123 4 8 Act, 1925 j ADMINISTRATION AND MANAGEMENT. New Zealand Loans Act, 1932, Section 62 (3): — Stamp duty on transfers of New Zealand Consolidated Stock 3,817 0 0 Less Amounts recovered from— £ s. d. Electric Supply Account .. .. 178 2 6 Land for Settlements Account .. 6 5 6 ■• 184 8 0 3,632 12 0 New Zealand Loans Act, 1932, Section 61 : — Charges and expenses of raising loans, — New Zealand Debt Conversion Act, 1932-33, Section 19 (3)— Costs, charges, and expenses of conversion— Premiums paid in cash .. .. .. 7 14 4 .. 7 14 4 Carried forward .. .. . 3,824 14 4 184 8 0 3,640 6 4 Carried forward .. .. .. 11,923,546 15 6 2,658,050 4 8 9,265,496 10 10~

B._ 1 [PT ll].

PUBLIC ACCOUNTS, 1938-1939.

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

16

Gross Amount Net Amount charged to Rprnveries charged to Ordinary Revenue Kecovenes. Ordinary Bevenue Account. Account. Brought forward 11,923,546 15 6 2,658,050 4 8 9,265,496 10 10 Brought forward.. '.'. ■ .. ' 3,824 14 4 184 8 0 3,640 6 4 ADMINISTRATION AND MANAGEMENT— contimed. New Zealand Loans Act, 1932 : — Section 24 (1),— Amount paid Bank of England for half years ended 30th April, 1938, and 31st October, 1938, for management of New Zealand loans — Consolidated Stock .. .. •■ •■ 38,895 4 8 Amount paid to the Reserve Bank of New Zealand for year ended 31st March, 1939, for management of New Zealand Government loans .. .. 13,691 12 6 Less amounts recovered from — £ s. d. Nauru and Ocean Islands Account 34 9 9 Electric Supply Account .. 3,298 11 9 Land for Settlements Account .. 1,621 12 0 Main Highways Account .. 664 3 7 State Coal-mines Account .. 19 0 0 State Forests Account .. 278 3 6 _ 5;916 0 7 46,670 16 7 Total, Administration and Management 56,411 11 6 6,100 8 7 50,311 2 11 PAYMENTS ON GUARANTEED LOANS. Land Settlement Finance Act, 1909 :— Section 13 (1),— Interest and principal in arrear made good under Government guarantee — Otaikarangi Land Settlement Association, .. 1,265 9 10 Less Repayment by Associations under subsection (5) — Clarkin Land Settlement Association .. .. ' i „ 2 Glengarifi Land Settlement Association . . .. 732 18 7 Lake Alice Land Settlement Association .. . . 17 ° Otaikarangi Land Settlement Association . . 37 6 11 Otauiri Land Settlement Association .. .. 3,3o6 fa 3 6,674 1 8 Or. 5,408 11 10 Local Bodies' Loans Amendment Act, 1908:— Section 10, — Subsidies on instalments of sinking fund— Cambridge Borough Council, due 30th April, 1938 . . x> " " Grey Lynn Borough Council, due 1st April, 1938 .. jfo 0 0 Levin Borough Council, due 1st April, 1938 135 0 0 Port Chalmers Borough Council, due 31st March, 1938 17 10 0 Port Chalmers Borough Council, due 31st March, 1939 17 10 U Taihape Borough Council, due 1st April, 1938 .. ,„ ,k n Taihape Borough Council, due 31st March, 1939 . . ____„ 545" 0 0 .. 545 0 0 Total, Payments on Guaranteed Loans 1,810 9 10 6,674 1 8 Or. 4,863 11 10 Total, 7. 7 11,981,768 1610 2,670,824 14 11 9,310,944 1 11

B.—l [P T . ll].

PUBLIC ACCOUNTS, 1 938-1 939.

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, 1939. Other Services.

3-13. 1 [PT. ll].

17

Gross Amount Net Amount Act „ charged to Recoveries charged to AC ' Ordinary Revenue Recoveries. Ordinary Revenue Account. Account. £ s. d. £ s. d. f 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, 1938, paid to the Universities under Section 32 of the New Zealand University Amendment Act, 1914 .. .. .. .. .. 14,532 0 0 Education Boards, &e. Land Act, 1924 : — Section 297 (b), — Transfer to Vote, Education, of the residue to 31 March, 1938, of National-endowment Revenue .. .. 87,189 5 8 .. 101,721 5 8 TOTAL, Education .. .. 101,721 5 8 .. 101,721 5 8 GRANTS AND SUBSIDIES. Payment to Racing Clubs of Proportion of Totalizator Duty. ! Finance Act (No. 2), 1935, Section 17:— Refunds to racing clubs of proportion of totalizator duty .. .. .. .. .. .. 47,347 12 3 .. 47,347 12 3 Subsidies to Superannuation Funds. Finance Act, 1938 : — Section 9, — Government Railways Superannuation Fund .. 52,000 0 0 Public Service Superannuation Fund .. .. 35,000 0 0 Teachers'Superannuation Fund .. .. .. 113,000 0 0 200,000 0 0 — .. 200,000 0 0 Miscellaneous Grants and Subsidies. Land Act, 1924 :— Sections 139 and 358, — Amount paid by Receivers of Land 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 .. 1,532 11 2 Territorial revenue .. .. 3,430 10 5 4,963 1 7 ! j .. 4,963 1 7 Waihou and Ohinemuki Riveks Improvement Act, 1910, j Section 17 (4) (d), and Aepbokriation Act, 1916, Section 27 : — Contributions towards interest and cost of administration and maintenance of Waihou and Ohinemuri Rivers Improvement Works, —- On account of year 1937-38 .. .. .. 1,595 9 0 j ,. 1,595 9 0 Total Grants and Subsidies .. 253,906 2 10 .. 253,906 2 10 Carried forward .. .. .. 355,627 8 6 .. 355,627 8 6

B, —1 [PT. ll].

PUBLIC ACCOUNTS, 1938-193 9.

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

18

Gross Amount Net Amount Art charged to Recoveries charged to c • Ordinary Bevpnue j mmovotm Ordinary Revenue Account. Account. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 355,627 8 6 .. 355,627 8 6 | | i SALARIES AND HONORARIA. Legislative. Civil List Act, 1920 :— Part III, Section 16,— Speakers of both Houses and Chair- £ s. d. men of Committees .. .. 2,745 0 0 Part III, Section 17,— Members of the Legislative Council.. 11,077 10 0 Members of the House of Representatives .. .. .. .. 29,700 0 7 Part IV, Section 22,— Officers of Legislative Council and House of Representatives .. 2,200 0 0 45,722 10 7 45,722 10 7 Justice. •• 45,722 10 7 Judicature Amendment Act, 1920 :— Section 3, — The Judges— The Chief JusticeMyers, Sir M., P.C., G.C.M.G., K.B., salary, 1 April, '1938, to 31 March, 1939 .. .. .. 2,250 0 0 The Puisne Judges— Ostler, H. H., salary, 1 April, 1938, to 31 March, 1939 2,000 0 0 Reed, Sir J. R., C.B.E., salary, 1 April, 1938, to 31 March, 1939 .. .. .. .. 2,000 0 0 Smith, D.S., salary, 1 April, 1938, to 31 March, 1939 2,000 0 0 Blair, A. W., salary, 1 April, 1938, to 31 March, 1939 2,000 0 0 Kennedy, R., salary, 1 April, 1938, to 28 February, 1939 .. .. .. .. .. 1,822 4 4 Fair, A., salary, 1 April, 1938, to 31 March, 1939.. 2,000 0 0 Callari, J. B., salary 1 April, 1938, to 31 March, 1939 2,000 0 0 Northcroft, H. E., salary, 1 April, 1938, to 31 March, 1939 .. .. .. .. .. 2,000 0 0 Quilliam, J. H., salary, 14 May, 1938, to 31 December, 1938 .. .. .. .. 1,263 8 10 MOliTGAGOES AND LESSEES REHABILITATION ACT, 1936 : — Section 12 (3), — J udge of the Court of Review — Johnston, H. F., salary, 1 April, 1938, to 31 March, 1939 .. .. .. .. .. 2,000 0 0 21,335 13 2 Other Salaries. .. 21,335 13 2 Industrial Conciliation and Arbitration Act, 1925 : — Section 64, — Judge of the Arbitration Court — O'Regan, P. J., salary, 1 April, 1938, to 31 March, 1939 .. * .. .. . . . . 2,000 0 0 Industrial Conciliation and Arbitration Amendment I Act (No. 2), 1937, Section 2, and Industrial Con- : ! ciltation and arbitration amendment act (no. 3), 1937, Section 2 :— Judge of the Arbitration Court — Hunter, W. J., salary. 1 April, 1938, to 31 March, | 1939 .. .. .. .. .. 2,000 0 0 i Public Revenues Act, 1926 : — Section 6, — Salary, Controller and Auditor-General (Fowler, J. H.), 1 April, 1938, to 31 March, 1939 .. .. .. 1,300 0 0 Public Service Act, 1912, Section 8, and Section 20 (1) (a), Appropriation Act, 1925: — Public Service Commissioner — Mark, T., salary, 16 December, 1938, to 31 March, 1939 .. .. .. .. .. 439 10 5 Carried forward .. .. .. 5,739 10 5 J .. 67,058 3 9 Carried forward .. .. .. 355,627 8 6 | .. 355,627 8 6

B.—l TPT 111.

PUBLIC ACCOUNTS, 1938-19 39.

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

19

Gross Amount Set Amount Ai>t charged to Rcnverina charged to Act - Ordinary Revenue Recoveries. Ordinary Revenue Account. Account. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 355,627 8 6 i .. 355,627 8 6 SALARIES AND HONORARIA— continued. Brought forward .. .. .. 67,058 3 9 .. 67,058 3 9 Other Salaries — continued. Brought forward .. .. .. 5,739 10 5 Finance Act, 1936 :— Section 41 (2),— Public Service Commissioners— Boyes, J. BL, salary, 1 April, 1938, to 15 December, 1938 .. .. .. .. .. 883 14 8 Mark, T., salary, 1 April, 1938, to 15 December, 1938 883 14 8 Social Security Act, 1938 :— Section 107, — Chairman, Social Security Commission— Boyes, J. H., salary, 16 December, 1938, to 31 March, 1939 .. .. .. .. .. 439 10 5 7,946 10 2 j .. 7,946 10 2 Total, Salaries and Honoraria .. 75,004 13 11 .. 75,004 13 11 HIGHWAYS. Tire-tax, Fees, and Fines transferred to Main Highways Account. Finance Act, 1927 (No. 2) :— Section 24 (1),— Transfer to Main Highways Account as under— £ s. d. Tire-tax .. .. .. 149,016 9 9 Motor-vehicles fees, fines, &c. .. 612,395 2 7 761,411 12 4 .. 761,411 12 4 Tax on Motor-spirits transferred to Main Highways Account. Motor-spirits Taxation Act, 1927, Section 9 (1) (a) : — Allocation of residue after deduction of expenses,*— 92 per cent, of residue for period 1 April, 1938, to 31 March, 1939 .. .. .. .. 2,083,277 11 8 .. 12,083,277 11 8 Tax on Motor-spirits paid to Boroughs. Motor-spirits Taxation Act, 1927 : — Section 9(1) (ft),— Allocation of residue after deduction of expenses,*— Residue paid to Borough Councils— 8 per cent, for period 1 January, 1938, to 31 December, 1938 .. .. .. .. 176,417 0 6 .. 176,417 0 6 Motor-vehicles : Mileage-tax and Penalties. Mileage-tax and Penalties transferred to Main Highways Account. Motob-spieits Taxation Act, 1927, Section 9(1) (a), and MOTOR-VEHICLES AMENDMENT ACT, 1934-35 :— Section 4 (6) (a), Electrically-propelled £ s. d. motor-vehicles .. .. .. 110 1 1 Section4 (6) (b), Other motor-vehicles 7,364 6 11 ■ 7,474 8 0 Mileage-tax and Penalties paid to Boroughs. Motor-spirits Taxation Aot, 1927, Section 9(1) (b), and Motor-vehicles Amendment Act, 1934-35 : —■ Section 4 (6) (a), Electrically-propelled £ s. d. I motor-vehicles .. .. .. 10 17 7 Section 4 (6) (b), Other motor-vehicles 481 17 7 492 15 2 7,967 3 2 .. 7,967 3 2 Carried forward .. .. .. 3,029,073 7 8 .. 13,029,073 7 8 Carried forward .. .. .. 430,632 2 5 .. 430,632 2 5 * No deduction has been made in respect of any expenses incidental to the allocation of the residue.

13.-1 [PT. 11].

PUBLIC ACCOUNTS, 1938-1 9 3 9.

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

20

Gross Amount Set Amount ,„, charged to Bwmreries charged to Act ' Ordinary Revenue recoveries. Ordinary Eovenue Account. Account. £ s. d. £ s. d. £ s. d. Brought forward 430,632 2 5 .. 430,632 2 5 Brought forward .. .. .. 3,029,073 7 8 3,029,073 7 8 HIGHWAYS— continued. Expenses of collecting and making Refunds. Finance Aot, 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 .. 1,333 16 5 Motor-spirits Taxation Aot, 1927 : — Section 7, — Expenses of collecting tax on motorspirits paid to the credit of Vote, Customs, for the period 1 January, £ s. d. 1938, to 31 December, 1938 .. 20,797 7 8 Expenses of refunding tax on motorspirits paid to the Post Office for the period 1 January, 1938, to 31 December, 1938 .. .. 3,890 0 6 24,687 8 2 26,021 4 7 .. 26,021 4 7 Total, Highways 3,055,094 12 3 .. 3,055,094 12 3 EXCHANGE. Finance Aot, 1932 j— Section 55, — Exchange on remittances of public moneys to or from any country beyond New Zealand .. .. 2,344,072 11 0 921,987 16 41,422,084 14 8 Total, Exchange 2,344,072 11 0 921,987 16 4 1,422,084 14 8 ADVANCES. On Account of other Governments. Finance Aot, 1930 (No. 2) :— Section 7, — Advances made on behalf of other Governments — Canada 76 9 10 21 14 8 54 15 2 Commonwealth 26,250 14 8 26,154 2 4 96 12 4 Falkland Islands •■ 8 7 8 Cr. 8 7 8 Federated Malav States.. .. .. •• 0 10 6 .. 0 10 6 Fiji " .. 8 13 2 37 5 6 Or. 28 12 4 Imperial Government '. 47,156 12 4 54,117 4 7 Gr. 6,960 12 3 Kenya 110 16 6 .. 110 16 6 Palestine .. •• 278 6 6 50 0 0 228 6 6 •■ •• •• 5 0 0 Cr. 5 0 0 Uganda ."! 241 3 10 Or. 241 3 10 Union of South Africa .. .. .. .. 330 .. 330 Total, Advances 73,885 6 6 80,634 18 7 CV.6,749 12 1 Carried forwald .. .. . . 5,903,684 12 2 1,002,622 14 11 4,901,06117 3

B. —1 [PT. ll].

PUBLIC ACCOUNTS, 1938-193 9.

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

21

Gross Amount Net Amount Act. _ charged to Recoveries charged to Ordinary Bevenue recoveries. Ordinary Revenue Account. Account. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 5,903,684 12 2 1,002,622 14 11 4,901,061 17 3 ~"~ i OTHER SPECIAL ACTS. Pensions. Old-age Pensions. Land Aot, 1924:— Section 298,— Application of national-endowment revenue in payment of old-age pensions .. .. .. .. 43,594 16 9 .. 43,594 16 9 Other Pensions. Judicature Act, 1908 : — Sections 12-14, — Superannuation allowances — Stringer, Sir T. W., 1 April, 1938, to 31 March, 1939 750 0 0 Adams, A. S., 1 September, 1937, to 10 September, 1937 .. 18 10 4 Herdman, Sir A. L., 1 April, 1938, to 31 March, 1939 1,083 6 8 1,851 17 0 .. 1,851 17 0 Total, Pensions .. .. ,. 45,446 13 9 .. 45,446 13 9 Miscellaneous. Appbopriation Act, 1926 :— Section 15, — Travelling-expenses of His Excellency the GovernorGeneral and staff in excess of amount provided under the Civil List Act, 1920 .. .. .. 5,079 0 9 23 18 9 5,055 2 0 Finance Act, 1930, Section 53 (4), and Finance Act, 1931 (No. 2), Section 25 (2) (6) :— Land assurance claims admitted and paid in connection with losses sustained through errors in the definitions of boundaries .. .. .. .. .. 770 .. 770 Finance Act, 1932-33 :— Section 7, —■ Refund of taxation on interest— On Land Settlement Association's debentures .. 44 0 0 .. 44 0 0 .Finance Act (No. 3), 1934 :— Section 8, — Interest on income-tax paid in advance .. .. 7,675 12 10 7,675 12 10 Land Act, 1924:— Section 295 (2),— Administration expenses of national-endowment land .. 6,047 17 5 .. 6,047 17 5 Native Purposes Act, 1931 : — Section 51, — Fifteenth annual payment to Arawa District Trust Board for the benefit of the Arawa Tribe.. .. 6,000 0 0 .. 6,000 0 0 i Section 54, — Twelfth 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 Carried forward .. .. .. 27,853 18 0 23 18 9 27,829 19 3 I Carried forward .. .. ., 45,446 13 9 .. 45,446 13 9 j Carried forward .. .. .. 5,903,684 12 2 1,002,622 14 11 4,901,061 17 3 I

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1938-193 9.

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

22

Gross Amount Net Amount charged to R»r.<w«rl<.s charged to Act ' ! Ordinary Revenue ! Ordinary Revenue Account. ! Account. £ s. d. | £ s. d. £ s. d. Brought forward .. .. .. 5,903,684 12 2 1,002,622 14 11 4,901,061 17 3 OTHER SPECIAL ACTS —continued. Brought forward .. .. .. 45,446 13 9 .. 45,446 13 9 , Miscellaneous—continued. Brought forward .. .. .. 27,853 18 0 23 18 9 27,829 19 3 Public Revenues Act, 1926 :— Section 151, —• Free issue of official postage-stamps to members of the House of Representatives and to members of the Legislative Council .. .. •. .. 2,453 0 0 . . 2,453 0 0 Rubal Advances Act, 1926 :— Section 8 (2), — Interest paid on Rural Advances bonds— 5-per-cent. bonds to mature 15th September, 1947 — Interest due 15th March, 1938.. .. .. 3,000 0 0 .. 3,000 0 0 Social Secubity Act, 1938 Section 107 (2),— Preliminary expenses .. .. .. 11,709 18 7 .. 11,709 18 7 Total, Miscellaneous .. .. 45,016 16 7 23 18 9 44,992 17 10 Total, Otheb Special ACTS .. .. 90,463 10 4 23 18 9 90,439 11 7 Total, OTHEB Sebvices .. •• 5,994,148 2 6 1,002,646 13 8 4,991,501 8 10

8.-l [PT. ll].

PUBLIC ACCOUNTS, 1938-1939.

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.—ln 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, 1939, in respect of PAYMENTS MADE from the CONSOLIDATED FUND on behalf of OTHER GOVERNMENTS.

STATEMENT of IMPRESTS of the CONSOLIDATED FUND (Ordinary Revenue Account) OUTSTANDING as at the 31st March, 1939, showing the SERVICES for which they were issued.

23

One-third of Two-thirds of Advance to be „ . , , , _ Date on which Date from wllicl1 Advance (in Cash) , credited to the Itural Total Advance Date HI Advance. Term. % Interest becomes , for the Purpose of Intermediate Credit in Terms of payable. | carrying on Business Redemption Fund Section Iβ. under the Act. in Terms of Section 17 (1). j Years. £ s. d. £ s <L £ s <T 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. 3,1928.. 20 j Oct. 2,1948.. „ „ 5,000 0 0 j 2,500 0 0*1 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 Oot. 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 I 2,500 0 0* 7,500 0 0 i May 27,1929.. 20 May 26,1949.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 June 4,1929.. 20 June 3,1949.. j „ „ 5,000 0 0 | 2,500 0 0* 7,500 0 0 June 27,1929.. 20 June 26, 1949.. „ „ 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 i 5,000 0 0*1 15,000 0 0 Oct. 24,1929.. 20 Oct. 23,1949.. „ „ j 10,000 0 0 I 5,000 0 0* I 15,000 0 0 Nov. 5,1929.. 20 Nov. 4,1949.. „ „ I 10,000 0 0 ! 5,000 0 0*1 15,000 0 0 April 16, 1930.. 20 April 15, 1950.. : „ ,, 5,000 0 0 2,500 0 0*1 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.. „ „ i 20,000 0 0 10,000 0 0*' 30,000 0 0 June 17, 1930.. 20 June 16, 1950.. j „ „ 20,000 0 0 10,000 0 0*1 30 000 0 0 June 30, 1930. . 20 June 29, 1950.. | „ „ 20,270 0 0 I 10,130 0 0* ' 30,400 0 0 Total amount advanced prior to 31st March, 1931 .. j£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 177

Name of Government. Balance outstanding at 31st March, 1939. £ s. d. banana .. .. .. ,, # # # 4 76 9 10 Commonwealth of Australia .. .. .. .. .. ., 15 144 14 6 Federated Malay States .. .. .. .. .. # , ' 0 10 6 fiji . , • • • • • ■ • • • • • • ■ • .. 6 8 10 Imperial Government—General Advances .. .. .. .. 33,792 13 2 Kenya • • .. .. .. .. .. .. .. '110 16 6 •Palestine .. .. .. .. .. . j 228 6 6 Union of South Africa .. .. .. .. .. .. 3 3 0 Total •• •• •• •• •• .. .. £49,363 2 10 Note.—Details of transactions are shown on page 21.

Consolidated Fund : — Ordinary Revenue Account, — Vo * es 7 £ a. d. Customs 766 14 0 External Affairs .. .. .. .. .. .. g 34Q jg 3 £ a * ive ." '.' .'.' '.' ' 31 10 0 P° bce 35 0 0 * av J •• 7,141 3 7 L,andi and Gurvey.. .. .. .. .. ., 9 9 Industries and Commerce, Tourist and Publicity .. .. .. .. .. 1,468 4 5 Education .. .. ,, ., .. 3 12 0 Pensions ',' [] [[ 4,035 15 10 General Imprest .. .. .. .. .. ., ,, _ 14,457 17 8 General Services .. .. .. .. .. .. .. [ '] 18 1 Total •• ■• ■• ■• ■• •■ .. .. £86,524 3 7 . —,- T ._ _^_ u|

B.—l [Pt. IT].

PUBLIC ACCOUNTS, 1938-1 939. #

SUMMARY of DEPOSITS ACCOUNT for the FINANCIAL YEAR ended 31st March, 1939.

24

PUBLIC ACCOUNTS, 1 938-1 939. » SUMMARY of DEPOSITS ACCOUNT for the FINANCIAL YEAR ended 31st March, 1939. I Balances on -d • «.« Pavments and Balances on Deposit Accounts. | lst April, 193S. -Receipts. transfers. 31st March, 1939. £ s. d. £ s. d. £ s. d. £ s. d. Cook Islands Fruit Account .. .. 63,126 7 2 43,327 4 11 21,799 2 3 Dairy-produce Export Levies .. .. 039 054 091 . • Deposits on Contracts .. .. •. 64 19 6 6,347 13 3 6,340 9 72 10 0 Distribution of Wool Profits .. .. 2,414 12 2 .. •• 2,414 12 2 Education Reserves Act, 1928— Sales of Land under section 27 — Primary Education Endowments .. 41,579 1 6 689 15 1 .. 16 7 Secondary Education Endowments — Auckland Provincial District .. 846 19 9 12 0 0 . . 858 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 .. .. 452 12 9 12 0 0 .. 464 lw 9 Primary Education Endowment Deposit Accoun t .. .. .. .. .. 116,033 8 5 100,883 15 2 15,149 13 3 Secondary Education Endowment Deposit Auckland Provincial District .. .. 1,291 14 7 3,311 17 10 3,393 12 11 J? « Taranaki Provincial District .. .. 515 5 4 1,248 17 3 1,208 8 7 555 14 0 Wellington Provincial District .. .. 1,853 12 9 3,645 13 0 3,892 9 6 1,606 16 3 Hawke's Bay Provincial District.. .. 620 0 6 1,830 2 4 1,775 19 2 674 3 8 Nelson Provincial District .. .. 243 15 6 306 3 0 483 11 11 66 6 7 Marlborough Provincial District .. .. 34 15 1 67 15 3 69 13 7 10 9 Otago Provincial District .. .. 792 12 11 1,808 11 3 1,662 16 8 938 7 6 Fisheries Act, 1908 .. .. •. 0 0 6 ... •• 0 0 6 I General Assembly Library Fund .. .. •• 25 0 0 25 0 0 General Purposes Relief Account .. .. 23,062 13 4 2,636 6 6 5,829 15 6 19,869 4 4 Gold Duty Suspense Account .. .. 1,177 12 5 404 4 2 1,188 14 3 393 - 4 Grevmouth and Hokitika High School Acts, . 1883 .. .. . • •• • • 187 8 8 165 16 9 323 5 0 30 0 5 Honey-export Control Act, 1924 .. .. 131 3 2 834 10 2 963 8 5 2 4 11 Hospitals and Charitable Institutions Act, 1926 59 4 2 506 6 3 519 10 11 45 19 6 Hunter Soldiers'Assistance Trust Account .. 2,677 0 6 1,137 10 2 1,264 8 0 ® Immigration Restriction Act, 1908 .. 5,242 0 0 4,130 0 0 5,112 0 0 4,260 0 0 Imperial Pensions .. .. .. 51,006 11 11 208,709 0 0 173,551 2 2 86,164 9 £ Interest oi? Cash Balance Investments Account .. 4,413 10 7 .. 4,4.13 10 7 Kauri-gum Industry Account .. . . 64 5 0 65 17 9 22 18 2 107 4 / I King George V Memorial Fund Deposit Account .. 177,624 9 9 4,31114 9 .. 181,936 4 6 Land Agents Act, 1921-22, section 7 .. . ■ 500 0 0 .. 500 0 0 Local Bodies'Account— „ Goldfields revenue .. .. .. 2,941 19 1 18,210 11 10 19,281 2 10 1,871 8 1 Gold dutv .. •• •• 52 8 6 5,152 5 9 5,147 3 9 57 10 6 Fees and fines .. .. .. 11,567 0 0 17,855 0 0 17,319 0 0 12,103 0 0 Endowment of land .. .. .. 2,577 10 6 3,713 14 6 3,576 3 2 2,715 1 10 Stamp duty on interest .. .. 27 6 2 .. 20 11 2 6 15 0 Advance Accounts .. . . .. Dr. 75 0 0 75 0 0 .. Control Act, 1921-22 .. .. 1,796 6 2 74,593 13 3 71,903 7 4 4,486 12 1 Mining Act 1926 .. .. .. 96 15 5 235 9 3 158 15 0 173 9 8 Miscellaneous .. .. .. .. 14,479 3 8 200,832 18 1 196,0.71 2 2 19,240 19 7 Money-order Settlement Account .. .. 36,476 4 11 174,665 10 3 159,646 3 7 51,495 11 7 Moumahaki Endowment— Revenue Account .. .. . ■ 0 18 10 629 19 1 630 17 11 Capital Account .. .. .. 994 12 10 • ■ 994 12 10 Navy Office Deposit Account .. ... 2,438 13 2 22,635 0 10 22,880 11 4 2,193 2 8 Nelson Rifle Prize Fund .. .. .. 1,128 1 2 39 8 10 61 10 0 1,106 0 0 Nelson Rifle Prize Fund Investment .. Dr. 1,000 0 0 .. •• Dr.I,000 0 0 New Zealand Educational Institute .. •• 23 7 0 22 15 3 0 11 9 New Zealand Reparation Estates .. .. 36 0 0 920 14 10 752 3 9 204 11 1 New Zealand University Endowment — Westland .. .. .. .. 3,746 18 9 187 0 9 4 15 1 3,929 4 5 North Island Experimental Dairy School .. 11,600 18 1 541 5 0 540 1 4 11,602 1 9 | Official Assignees'Balances .. .. 12,065 0 0 17,139 5 2 4,280 ,0 0 24,924 5 2 Orchard-tax Act, 1927 .. .. .. 1,890 17 8 2,331 8 10 2,409 5 6 1,813 1 0 Payments through the High Commissioner .. 234,662 4 11 1,445,301 4 10 1,509,960 3 7 170,003 6 2 ; Promotion of Health Fund .. .. 10,825 9 3 6,656 8 9 13,309 9 6 4,172 8 6 Public Service Association Account .. 503 2 7 5,404 12 2 5,824 8 10 83 5 11 Receipts by the High Commissioner for Pay- j ment in New Zealand .. .. •• 11,132 7 0 36,761 7 7 45,658 5 0 2,235 9 7 Receiver-General's Deposit Account .. 86,000 0 0 60,000 0 0 .. 146,000 0 0 Remittances to Immigrants .. .. 0 12 6 55 5 0 53 12 6 2 5 0 Reserve Bank Investment Account . . 1,203,325 0 0 . • • • 1,203.325 0 0 Samoan Loan Sinking Fund Account .. 4119 4,852 32 4,855 00 11411 Samoan Notes Security Account .. .. 32,000 0 0 1,280 0 0 1,280 0 0 32,000 0 0 Samoan Treasury Account .. . . 41,337 17 3 45,057 7 4 35,603 19 11 50,791 4 8 Silver and Bronze Coin Account .. ..* 987,678 3 5 26,603 4 7 4,133 4 2 1,010,148 3 10 I State Advances Corporation Investment AcI count .. .. .. •• 890,418 9 0 .. • • 890,418 9 0 | Taranaki Scholarships Endowment Account.. 458 16 4 893 12 4 963 0 2 389 8 6 Tauranga Educational Endowment Reserves ; Act, 1896 •• 292 3 9 292 3 9 Tobacco Research Association Account .. 514 0 3 .. 514 0 3 Trustee Act, 1908 7,995 2 5 18 2 10 ... 8,013 5 3 Unclaimed Earnings .. .. .. 1,264 13 2 2,053 4 8 1,545 0 4 1,772 17 6 Unpresented Cheques .. .. .. 374 1 6 342 18 8 373 0 3 343 19 10 Valuation of Land Tenders .. . • • • 27 0 0 27 0 0 Victoria College Endowments Deposit Account 14 5 6 44 6 10 51 10 4 7 2 0 Wferaroa Agricultural Endowment Account — Revenue Account 8,122 4 0 850 12 6 8,972 16 6 Capital Account .. .. .. 772 6 0 .. 772 6 0 Wheat Research Levies .. .. .. 279 6 3 2,526 6 6 2,805 12 9 Wool Industry Promotion Aot, 1936 .. 7,729 10 6 20,674 16 5 23,693 4 8 4,711 2 3 Wool Manufacturers'Research Account .. 760 19 1 513 11 11 1,274 11 0 Totals .. .. .. 3,941,246 14 2 2,628,270 9 4 2,519,50*0 18 2 4,050,016 5 4

B.—l [Pt. 111.

PUBLIC ACCOUNTS, 1938-193 9.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS for the FINANCIAL YEAR ended 31st March, 1939.

4-B. i rp T . iri.

25

Particulars of Particulars of Total -Receipts Total Disbursements Receipts. Disbursements. for Year. for Y ear. r, £ s. d. £ s. d. £ b. d. £ s. d Cook Islands Feuit Account. Balance of funds in Reserve Bank .. .. 11,989 3 4 Sales of fruit .. .. .. .. 53,137 3 10 Payments made on behalf of Cook Islands Fruit Account .. 42; 3 97 g 8 Increase on advances from New Zealand Government .. .. .. 930 j 3 Balance, 31st March, 1939 .. .. .. .. \\ 21!799 2 '3 65,126 7 2 65,126 7 2 Daiey-pboduce Export Levies. Balance, 1st April, 1938 .. .. .. .. .. 039 Levy on export .. .. .. 0 5 4 Payments to Board .. .. ,. .. 09 1 .. 0 9 1 0 9 1 0 9 1 Deposits on Contracts. Balance, 1st April, 1938 .. .. .. .. 64 19 6 Deposits on account of contracts .. .. 6,347 13 3 „ , , ,, , A •• 6,347 13 3 Refunds oi deposits on account of contracts.. ! .. 6,340 2 9 Balance, 31st March, 1939 .. .. .. .. 6 ' 3 72 10 0 6,412 12 9 6,412 12 9 Education Reserves Act, 1928 : Sales or Land under Section 27. Primary Education Endowments. Balance, 1st April, 1938— Cash ■• •■ •• .. .. 29,729 1 6 Investments .. .. .. ., 11,85000 Sales of land ~182 _ 1~~3~ "" «,579 1 6 Interest on sales .. . # 31 12 9 Interest on investments .. .. .. 476 1 1 •• 689 15 1 Balance, 31st March, 1939— Cash j. • ■ • • • • ■ • • • 418 16 7 investments .. .. .. _ _ _ ggQ q q .. 42,268 16 7 42,268 16 7 42,268 16 7 Secondary Education Endowments : Auckland Provincial District. Balance, 1st April, 1938— Cash .. .. .. .. .. 546 19 9 Investments .. .. .. .. 300 0 0 Interest on investments ...... 12 0 0 Balance, 31st March, 1939— "' 12 0 0 ° ash ; .. 8 19 9 Investments ., 850 0 0 .. 858 19 9 • .____ 858 19 9 858 19 9

B—l [PT. II

PUBLIC ACCOUNTS, 1938-1939.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

26

Particulars of Particulars of Total Receipts Total Disbursements Receipts. Disbursements. for Year, (or Year. I I I £ s. d. £ s. d. £ s. d. £ s. d. Education Resebves Act, 1928 : Sales of Land undee Section 27— continued. Education Endowments : Otago Provincial District. Balance, 1st April, 1938— Cash 152 12 9 Investments .. .. .. ■ • 300 0 0 .. 452 12 9 Interest on investments .. ■. ■ • 12 0 0 .. 12 0 0 Balance, 31st March, 1939— Cash • • 14 12 9 Investments .. . . .. • ■ • • 450 0 0 .. 464 12 9 464 12 9 464 12 9 Pbimaey Education Endowment Deposit Account. Rents .. .. ' 115,269 10 9 Interest on funds held by Public Trustee .. 763 17 8 .. 116,033 8 5 Payments under Education Reserves Act, " 1928— Section 30 (2), transfer to Vote " Education " for primary-education purposes .. •• 94,896 15 11 Section 31 (1), administration expenses .. .. 5,749 15 6 Section 31 (3), maintenance, repairs, &c. .. .. 160 17 3 Section 31 (3), surveys and permanent improvements .. .. .. •• 76 6 6 .. 100,883 15 2 Balance, 31st March, 1939 .. .. •• •• ■• 15,149 13 3 116,033 8 5 116,033 8 5 Secondaby Education Endowment Deposit Accounts. Auckland Provincial District. Balance, 1st April, 1938 .. .. .. .. .. 1,29114 7 Rents 3,311 17 10 .. 3,311 17 10 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 3,193 10 3 Section 31 (1), administration expenses .. .. 169 10 11 Section 31 (3), maintenance, repairs, &c. .. ■. 4 4 11 Section 31 (3), surveys and permanent improvements .. .. .. ■. 26 6 10 .. 3,393 12 11 Balance, 31st March, 1939 .. .. .. .. .. 1,209 19 6 4,603 12 5 4,603 12 5 Taranalci Provincial District. Balance, 1st April, 1938 .. .. .. .. .. 515 5 4 .. • Rents .. .. .. .. .. 1,221 0 1 Interest on funds held by Public Trustee .. 27 17 2 . . J. , itO I/O . . Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 1,144 3 0 Section 31 (1), administration expenses .. .. 59 0 7 Section 31 (3), maintenance, repairs, &c. .. . . 5 5 0 1,208 8 7 Balance, 31st March, 1939 .. .. .. . . .. 555 14 0 1,764 2 7 1,764 2 7

B.—l [Pt. 11l

PUBLIC ACCOUNTS, 19 3 8-1 93 9.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

27

I Particulars of Particulars ol I Total Receipts Total Disbursements Receipts. Disbursements. for Year. for Year. £ s. d. £ s. d. £ s. d. £ s. d. Secondary Education Endowment Deposit Accounts—continued. Wellington Provincial District. Balance, 1st April, 1938 .. .. .. .. .. 1,853 12 9 Rents .. .. .. .. .. 3,645 13 0 .. 3,645 13 0 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 3,697 17 0 Section 31 (1), administration expenses .. .. 194 12 6 3,892 9 6 Balance, 3tet March, 1939 .. .. .. .. .. 1,606 16 3 5,499 5 9 5,499 5 9 =====. liawke's Bay Provincial District. Balance, 1st April, 1938 .. .. .. .. .. 620 0 6 Rents .. .. .. .. .. 1,830 2 4 .. 1,830 2 4 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 1,687 1 8 Section 31 (1), administration expenses .. .. 88 17 6 .. 1,775 19 2 Balance,, 31st March, 1939 .. .. .. .. .. 674 3 8 2,450 2 10 2,450 2 10 Nelson Provincial District. Balance, 1st April, 1938 .. .. .. .. .. 243 15 6 Rents .. .. .. .. .. 306 3 0 t .. 306 3 0 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 459 8 4 Section 31 (1), administration expenses .. .. 24 3 7 .. 483 11 11 Balance, 31st March, 1939 .. .. .. .. .. 66 6 7 549 18 6 549 18 6 Marlborough Provincial District. Balance, 1st April, 1938 .. .... .. .. 34 15 1 Rents .. .. .. .. .. 67 15 3 .. 67 15 3 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 66 3 11 Section 31 (1), administration expenses .. .. 3 9 8 .. 69 13 7 Balance, 31st March, 1939 .. .. .. .. .. 32 16 9 102 10 4 102 10 4 Otago Provincial District. Balance, 1st April, 1938 .. .. .. .. .. 792 12 11 Rents .. .. .. .. .. 1,808 11 3 — .. 1,808 11 3 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 1,608 9 0 Section 31 (1), administration expenses .. .. 54 7 8 .. 1,662 16 8 Balance, 31st March, 1939 . . .. .. .. .. 938 7 6 2,601 4 2 2,601 4 2 Geneiial Assembly Libs'aby Pund. Pees for Private Bills .. .. .. 25 0 0 .. 25 0 0 Payment to General Assembly Library .. . . 25 0 0 .. 25 0 0 J 25 0 0 25 0 0

B.—i [Ft. It].

PUBLIC ACCOUNTS, 1938- 1 939.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

28

I i Particulars ol Particulars of Total Receipt 1 otal Disbursements Receipts. Disbursements. for Year. for Year. £ s. d. £ s. d. £ s. d. J £ s. d. General Pubposes Relief Account. Balance. 1st April, 1938— Cash .. .. .. - .. 2,162 13 4 Investments .. .. .. .. 20,900 0 0 .. 23,062 13 4 Finance Act, 1932, section 6 (4) — Repayment of advances .. .. 1,271 17 2 Interest on advances .. .. .. 602 11 0 Interest on investments .. . . 356 5 2 Finance Act, 1938, section 44— Funds received from Waimarino Fire Relief Association . . .. .. . . 405 13 2 2 fiQfi Q p> Finance Act, 1932, section 6 (3)— Advances .. .. .. .. .. 5,829 15 6 .. 5,829 15 6 Balance, 31st March, 1939— Cash .. .. .. .. .. 2,369 4 4 Investments .. .. .. .. .. 17,500 0 0 .. 19,869 4 4 25,698 19 10 25,698 19 10 Gold Duty Suspense Account. Balance, 1st April, 1938— Ohinemnri County .. ■.. .. 719 17 6 Waihi Borough .. .. .. 457 14 11 .. 1,177 12 5 Amounts retained from Gold Duty towards satisfaction of charge under section 18 of Waihou and Ohinemuri Rivers Improvement Act, 1910— Ohinemuri County .. .. .. ■ j 404 4 2 .. 404 4 2 Transfer to Consolidated Fund in terms of Finance Act, 1930 (No. 2), section 16 (2)— Ohinemuri County .. .. .. .. 730 19 4 Waihi Borough .. .. .. .. 457 14 11 .. 1,188 14 3 Balance, 31st March, 1939— Ohinemuri County .. .. .. .. .. .. 393 2 4 1,581 16 7 1,581 16 7 Greymouth and Hokitika High School Acts, 1883. Balance, 1st April, 1938 .. .. .. .. .. 187 8 8 Rents .. .. .. .. .. 165 16 9 .. 165 16 9 Payments to Greymouth Technical High Sohool .. .. .. .. .. 153 9 5 Payments to Hokitika High School .. .. 153 9 5 Section 50 (3), Finance Act, 1932 — Payments to Consolidated Fund under section 31, Education Reserves Act, 1928 — Subsections (1) and (2) —Administration expenses .. .. .. .. .. 16 6 2 .. 323 5 0 Balance, 31st March, 1939 .. .. .. .. .. 30 0 5 353 5 5 353 5 5 Honey-export Control Act, 1924. - Balance, 1st April, 1938 .. .. .. .. .. 131 3 2 Levy on export .. .. .. .. 834 10 2 .. 834 10 2 Payments to Board .. .. .. .. 915 5 3 Transfer to Vote " Customs"—Cost of collecting, &c. .. .. .. .. .. 48 3 2 .. 963 8 5 i Balance, 31st March, 1939 ...... 2 4 11 J 965 13 4 965 13 4 1 ; I —■

B.—l [PT. II

PUBLIC ACCOUNTS, 1938-193 9.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

29

I I I i - j Particulars ol Particulars ol Total Eeoeipts Total Disbursements Receipts. Disbursements, for Year. (or Year. Hospitals and Charitable Institution £ s. d £sd £sd £ H Act, 1926. ■ Balance, 1st April, 1938 — Auckland Hospital Board .. .. 9 18 2 Marlborough Hospital Board .. .. 3 17 0 Waikato Hospital Board .. .. 45 9 0 Rates collected— "" 59 4 2 Auckland Hospital Board .. .. 1 10 0 Marlborough Hospital Board .. 63 10 7 Waikato Hospital Board .. .. 441 5 g Payments to Hospital Boards— 506 6 3 Marlborough Hospital Board ... .. .. 62 7 7 Waikato Hospital Board .. .. 4Q2 3 4 Transfer to Vote "Valuation" for cost of levying rates — Marlborough Hospital Board .. .. ,, 5 0 0 Waikato Hospital Board .. .. ,, 50 0 0 Balance, 31st March, 1939— " 519 10 11 Auckland Hospital Board .. . . ., 118 2 Waikato Hospital Board .. .. 34 11 4 •• 45 19 6 __ 565 10 5 565 10 5 Htjnteb Soldiers' Assistance Tbdst Account. Balance, 1st April, 1938 — Cash .. .. .. .. .. 677 0 6 Investments .. .. .. .. 2 000 0 0 *«*• .. '457 17 5 - .Repayment of advances .. .. .. 494 4 g Interest on advances .. .. .. 105 8 1 Interest on investments .. .. .. 80 0 0 Hunter Gift for the Settlement of Discharged 1,137 10 2 Soldiers Act, 1921— Section 6 (a), expenses .. .. .. _ _ 43 18 8 Section 6 (b), advances .. .. .. ,, 204 9 4 Section 6 (6), grants .. .. .. " 1;016 0 0 Balance, 31st March, 1939— '" 1,264 8 0 Cash • ■ .. .. .. .. kka 9 o Investments .. .. .. .. 2 000 0 0 •• 2,550 2 8 3,814 10 8 3,814 10 8 Immigration Restbiotion Act, 1908. Balance, 1st April, 1938 .. .. .. .. 5 24? 0 n Deposits made by aliens .. .. .. 4,130 0 0 « Repayments to aliens .. .. .. 5 112 ' 0 0 4 ' 13 ° ° ° Balance, 31st March, 1939 .. ■■ 5,112 0 0 4,260 0 0 9,372 0 0 9,372 0 0 Imperial Pensions. Balance, 1st April, 1938 .. MOOR nil Amounts received from Imperial Government ,w " for payment of pensions, &c. .. .. 168 000 0 0 Exchange 40 ; 691 5 0 Recovery of amounts incorrectly charged .. 17 15 0 Pensions, &e., paid in New Zealand .. ~T7~ 169 237*8 10 208 ' 709 ° ° Commission transferred to Vote " Pensions " 3 096 5 4 Commission paid to Post Office .. .. \\ 1*217 8 0 Balance, 31st Maroh, 1939 " 173,551 2 2 86,164 9 9 259,715 11 11 259,715 11 lT Interest on Cash Balance Investments Account. Interest on investments in London .. .. 4,413 10 7 Balance, 31st March, 1939 .. .'. ~~77~ 4,413'lO 7 4 ' 413 1( ) 7 ~ ' •• 4,413 10 7 4,413 10 7 4,413 10 7

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1 9 38-1 93 9.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

30

Particulars of Particulars of Total Eeceipts Total Disbursements — Receipts. Disbursements. for Year. for Year. £ a. d. £ s. d. £ s. d. £ s. d. Katjki-gttm Industby Account. Balance, 1st April, 1938 .. .. .. ■ • • • 64 5 0 Miscellaneous receipts .. .. •• 65 17 9 — —— ,, Ot) x 7 y • ■ Expenditure under Finance Act, 1933 (No. 2), f section 23 (3) .. .. ■ ■ • • • ■ 22 18 2 22 lg 2 Balance, 31st March, 1939 .. .. •• ■• -j 130 2 9 130 2 9 King Geokgi; V Memoiual Fund Deposit Account. Balance, 1st April, 1938— Cash 89.624 9 9 laments .. ■■ 0 0 Q y Donations . • ■ • • • ■ • 12 19 9 Interest on investments .. .. ■• 4,298 15 0 .. 4,311 14 9 Balance, 31st March, 1939— Cash.. .. •• •• ■■ •■ 2 ' 316 4 6 Investments •• ■• 179,620 0 0 Investments .. .. 181,936 4 6 181,936 4 6 181,936 4 6 Land Agents Act, 1921-22, Section 7. Fidelity and guarantee bonds .. • • 500 0 0 Balance, 31st March, 1939 .. .. ■• •• _jj 500 ° ° 500 0 0 500 0 0 *Looal Bodies Account. Balance, 1st April, 1938 •• •• 17,091 4 3 R -P tS - - 45 '°° 612 l .. 45,006 12 1 te •• ;: 45,344 0 11 Balance, 31st March, 1939 .. •• •• •• 16 ' 753 15 5 *See separate statement on pages 39-43. Meat-expobt Gontkol Act, 1921-22. Balance, 1st April, 1938 _ ■■ ■■ L™ 6 6 2 Levyonexport 74,593 13 3 74,593 13 3 Payments to Board •• 71,154 13 10 Transfer to Vote " Customs " —Cost of collect--g'* c 74813 b .. . 71,903 7 4 Balance, 31st March, 1939 .. • • • • • • -j 4,486 12 1 76,389 19 5 76,389 19 5 Mining Act, 1926. Balance, 1st April, 1938— Thames and Coromandel Native Account 51 6 7 Thames and Coromandel European Account 37 19 10 Thames High School . . .. • • 3 17 9 Greymouth Harbour Board .. •■ 3113 ncics 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 106 17 0 Thames and Coromandel European Account .. .. ■ • •• 52 4 4 Section 6, Thames Boys' and Girls' High School Act, 1878— Thames High School . . • • 28 15 9 Section 7, Greymouth Harbour Board Act, Greymouth Harbour Board .. .. 47 12 2 — — -___ # t zoo y o ■ * Carried forward .. .. • • 4 8

B,—l [Pt. ll]

PUBLIC ACCOUNTS, 1938- 1 9 39.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS —continued.

31

i Particulars of j Particulars of Total -Receipts Total Disbursements Receipts. Disbursements. for Tear. for Year. £ s. d. £ s. d. £ s. d. £ g. d. Brought forward .. .. .. .. 332 4 8 Mining Act, 1926—continued. 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 .. 103 17 6 European owners— Thames and Coromandel European Account .. . . . . .. .. 54 17 6 — .. 158 15 0 Balance, 31st March, 1939 —■ Thames and Coromandel Native Account .. 54 6 1 Thames and Coromandel European Account .. 35 6 8 Thames High School .. . . .. .. 32 13 6 Greymouth Harbour Board .. .. .. 51 3 5 .. 173 9 8 332 4 8 332 4 8 Miscellaneous. Balance, 1st April, 1938 .. .. .. .. .. 14 479 3 g Receipts .. .. .. .. 200,832 18 1 .. 200,832 18 1 Payments .. .. .. .. .. 196,071 2 2 .. 196,071 2 2 Balance, 31st March, 1939 .. .. .. .. .. 19 240 19 7 215,312 1 9 215,312 1 9 Money-okdek Settlement Account. Balance, 1st April, 1938 .. .. .. .. .. 36 476 4 11 Amounts received for settlement of moneyorder transactions on behalf of the Post Office 174,665 10 3 .. 174,665 10 3 .. Payments .. .. .. .. .. 159,646 3 7 ; . . 159 646 3 7 Balance, 31st March, 1939 .. .. .. .. 51'495 11 7 211,141 15 2 211,141 15 2 Moumahaki Endowment. Revenue Account. Balance, 1st April, 1938 .. .. .. .. _ _ 0 18 10 Reserves and other Lands Disposal and Public Bodies Empowering Act, 1924, section 130 — Rents from leases .. .. .. 609 19 11 Interest on investments .... . . 19 19 2 ~ • ■ 629 19 1 Transfer of proceeds held to " Other Receipts Territorial Revenue," in terms of Reserves and other Lands Disposal Act, 1938, section 12 .. .. .. .. .. 000 7 11 Administration expenses under Land Laws Amendment Act, 1927, section 4 .. 30 10 0 630 17 u 630 17 11 630 rTTT Capital Account. Balance, 1st April, 1938 — Cash .. .. .. .. 144 12 10 Investments .. .. .. .. 850 0 0 1 994 12 10 Transfer of proceeds held to " Land for Settlements, Sales, and Capital Receipts," in terms of Reserves and other Lands Disposal Act, 1938, section 12 .. .. 994 12 10 ■• 994 12 10 994 12 10 994 12 10

B.—l [Pt. II I.

PUBLIC ACCOUNTS,' 1 938- 1 939.

STATEMENT 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. £ s. d. £ s. d. Navy Office Deposit Account. Balance, 1st Aprii, 1938 .. .. .. .. .. 2,438 13 2 Fees held on behalf of Postmaster — General for radiograms transmitted through Admiralty Wireless Station at Portishead 250 10 1 Remittances from officers and ratings of the New Zealand Division of the Royal Navy — H.M.S. "Achilles" .. .. .. 13,81118 11 j H.M.S. " Leander" .. .. .. 6,03110 3 H.M.S. " Philomel" .. .. .. 2,385 13 6 Lodgments to Naval Savings-bank Account by officers and ratings of the New Zealand Division of the Royal Navy— H.M.S. "Achilles" .. .. .. 155 8 1 .. 22,635 0 10 Fees paid to Postmaster-General for radiograms transmitted through Admiralty Wireless Station at Portishead .. .. 244 15 3 Remittances from officers and ratings of the New Zealand Division of the Royal Navy, paid through the Admiralty—H.M.S. "Achilles" .. .. .. .. 13,705 1 3 H.M.S. " Leander" .. .. .. .. 6,391 13 3 H.M.S. " Philomel".. .. .. .. 2,370 13 6 ' Withdrawals from Naval Savings-bank Account by officers and ratings of the New Zealand Division of the Royal Navy— H.M.S. "Achilles" .. .. .. .. 168 8 1 .. 22,880 11 4 Balance, 31st Maroh, 1939 .. .. .. .. .. 2,193 2 8 25,073 14 0 25,073 14 0 Nelson Rifle Pbize Fund. Balance, 1st April, 1938— Cash .. .. .. .. 128 1 2 Investments .. .. .. .. 1,000 0 0 .. 1,128 1 2 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 .. .. .. .. .. 61 10 0 \ 1 .. 61 10 0 Balance, 31st March, 1939— Cash .. .. .. ... .. 106 0 0 Investments .. .. .. .. .. 1,000 0 0 i I .. 1,106 0 0 1,167 10 0 j 1,167 10 0 New Zealand Educational Institute. ! Amounts deducted from salaries for subscrip- j tions to New Zealand Educational Institute 23 7 0 i i .. 23 7 0 . . i Payments to New Zealand Educational Institute .. .. .. . . .. ■ ■ 22 15 3 . . 22 15 3 Balance, 31st March, 1939 .. .. . . .. .. 0 11 9 23 7 0 23 7 0 New Zealand Reparation Estates. I Balance, 1st April, 1938 .. .. .. .. .. 36 0 0 Amounts received at Apia, to be repaid at Wellington .. .. .. .. 920 14 10 .. 920 14 10 .. J Amounts repaid at Wellington .. .. .. 752 3 9 .. 752 3 9 j Balance, 31st March, 1939 .. .. .. .. .. f 204 11 1 956 14 10 956 14 10

8.-l I'PT. 11l

PUBLIC ACCOUNTS, 1 9 38-1 9 39.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

s—B. 1 [Pt. ll.]

33

—_ Particulars of j Particulars of Total Receipts Total Disbursements Receipts. j Disbursements. for Year. for Year. £ s. d- £ s. d. £ s. d. £ s. d. New Zealand University Endowment, Westland. Balance, 1st April, 1938— Cash .. .. .. .. 1,446 18 9 Investments .. .. .. .. 2,300 0 0 .. 3,746 18 9 Rents from lands reserved under the University Endowment Act, 1868, for disposal under section 35 of the New Zealand University Act, 1908 .. .. .. .. 95 0 9 Interest on investments .. .. .. 92 0 0 .. 187 0 9 Administration expenses under— New Zealand University Act, 1908, sections 34 and 35 .. .. .. .. .. 4 15 1 .. 4 15 1 Balance, 31st March, 1939— Cash .. .. .. .. .. 79 4 5 Investments .. .. .. .. .. 3,850 0 0 .. 3,929 4 5 3,933 19 6 3,933 19 6 North Island Experimental Dairy School. Balance, 1st April, 1938— Cash.. .. .. .. .. 3,100 18 1 Investments .. .. .. .. 8,500 0 0 .. 11,600 18 1 Receipts from lands under Reserves and Crown Lands Disposal and Enabling Act 1896, section 8, and Waimate Agricultural Reserve Dairy School Act, 1906—Rents .. 201 5 0 Interest on investments .. .. .. 340 0 0 : — .. 541 5 0 Administration expenses under Land Laws Amendment Act, 1927 section 4.. .. .. 10 I 4 Transfer to Vote " Agriculture," being recovery of grant to the Dairy Research Institute .. .. .. .. .. 530 0 0 .. 540 1 4 Balance, 31st March, 1939—■ Cash .. .. .. .. .. .. 102 1 9 Investments .. .. .. ., .. 11,500 0 0 11,602 1 9 12,142 3 1 12,142 3 1 Official Assignees' Balances. Balance, 1st April, 1938 .. .. .. .. .. 12,065 0 0 Excess funds lodged to Public Account by Official Assignees .. .. .. 17,000 0 0 Interest on investments .. .. .. 139 5 2 .. 17,139 5 2 Repayments to Official Assignees .. .. .. 4,280 0 0 .. 4,280 0 0 Balance, 31st March, 1939 — Cash .. .. .. .. .. 12,085 0 0 Investments .. .. .. .. 12,839 5 2 — .. 24,924 5 2 29,204 5 2 29,204 5 2 Orchard-tax Act, 1927. Balance, 1st April, 1938—Tax levied for general purposes .. .. 1,423 5 5 Tax levied for protection from fireblight— Gisborne .. .. .. .. 10 13 3 Marlborough .. .. .. 15 17 0 Waimea .. .. .. .. 441 2 0 .. 1,890 17 8 Carried forward .. .. .. .. 1,890 17 8 ■ ; ' " i !

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 19 38-1 9 39.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS —continued.

34

Particulars of Particulars of Total Receipts Total Disbursements Receipts. Disbursements. for Year. for Year. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 1,890 17 8 Orchard-tax Act, 1927—continued. Section 3, tax levied for general purposes .. 1,885 19 2 Section 4, tax levied for protection from fireblight— Gisborne .. .. .. .. 12 3 9 Marlborough .. .. .. .. 20 8 3 Waimea .. . . .. . . 412 17 8 .. 2,331 8 10 Section 6, expenses of collection and administration transferred to Vote " Agriculture '' — Tax levied for general purposes .. .. .. 574011 Tax levied for protection from fireblight— Waimea .. . . . . .. ■ • 10 9 0 Section 7, tax levied for general purposes — Payment to New Zealand Fruitgrowers' Federation, Ltd. .. .. .. .. 850 0 0 Transfer to Vote " Scientific and Industrial Research" .. .. .. .. .. 558 6 9 Section 8, fireblight— Payments to Fireblight Committees — Waimea .. .. .. .. .. 416 8 10 .. 2,409 5 6 Balance, 31st March, 1939— Tax levied for general purposes .. .. .. 1,326 16 11 Tax levied for protection from fireblight— Gisborne .. .. .. .. .. 22 17 0 Marlborough .. .. .. .. 36 5 3 Waimea .. .. .. .. .. 427 1 10 .. 1,813 1 0 4,222 6 6 4,222 6 6 Payments through the High Commissioner. Balance, 1st April, 1938 .. .. .. .. .. 234,662 4 11 Amounts remitted to the High Commissioner for payment on behalf of various persons .. 1,445,301 4 10 .. 1,445,301 4 10 Payments by the High Commissioner .. .. 1,509,960 3 7 .. 1,509,960 3 7 Balance, 31st March, 1939 .. .. .. .. .. 170,003 6 2 1,679,963 9 9 1,679,963 9 9 Promotion oe Health Fund. Balance, 1st April, 1938 .. .. .. .. .. 10,825 9 3 Receipts from sale of Charity stamps .. 6,656 8 9 .. 6,656 8 9 Payments to children's health camps .. .. 10,282 1 3 Transfer to Vote " Health " under section 34 (3), Finance Act, 1929 .. .. .. .. 3,027 8 3 .. 13,309 9 6 Balance, 31st March, 1939 .. .. .. .. .. 4,172 8 6 17,481 18 0 17,481 18 0 Public Service Association Account. Balance, 1st April, 1938 .. .. .. .. .. 503 2 7 Amounts deducted from salaries for subscriptions to Public Service Association .. 5,404 12 2 .. 5,404 12 2 Payments to Public Service Association .. .. 5,681 15 0 Commission transferred to " Other receipts, Miscellaneous" .. .. .. .. 142 13 10 .. 5,824 8 10 Balance, 31st March, 1939 .. .. .. .. .. 83 5 11 5,907 14 9 5,907 14 9

B.—l [Pt. ll],

PUBLIC ACCOUNTS, 1938-1 9 3 9

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

35

—. Particulars of Particulars of Total Receipts Total Disbursements Receipts. Disbursements. for Year. for Year. [ t Receipts by the High Commissioner fok £ s. d. £ s. d. £ s. d. £ s d Payment in New Zealand. Balance, 1st April, 1938 .. .. .. .. .. 11,132 7 0 Amounts received by High Commissioner for payment to various persons and bodies .. 36,761 7 7 .. 36,761 7 7 Payments in New Zealand .. .. .. 45,658 5 0 .. 45,658 5 0 Balance, 31st March, 1939 .. .. .. .. ,. 2 235 9 7 ' 47,893 14 7 47,893 14 7 ' l ■ - =s=^ Receivek-Genekal's Deposit Account. Balance, 1st April, 1938— Investments .. .. .. .. .. .. 86,000 0 0 Amounts paid in for investment .. .. 60,000 0 0 .. 60,000 0 0 Balance, 31st March, 1939— Investments .. .. .. .. .. .. .. 146,000 0 0 146,000 0 0 146,000 0 0 Remittances to Immigrants. Balance, 1st April, 1938 .. .. .. .. .. 0 12 6 Amounts paid in for remittance to immigrants through the High Commissioner .. .. 55 5 0 .. 55 5 0 Amounts remitted to immigrants through the High Commissioner .. .. .. .. 53 12 6 Balance, 31st March, 1939 .. .. .. .. '' 250 . 55 17 6 55 17 6 Samoan Loan Sinking Fund Account. Balance, 1st April, 1938 .. .. .. .. .. 4 119 Sinking Fund contribution from Samoan Treasury under— Finance Act, 1932 (No. 2), section4(2) (a) .. 2,610 6 0 Finance Act, 1932 (No. 2), section 4 (2) (b) .. 2,24117 2 .. 4,852 3 2 Finance Act, 1932 (No. 2), section 4— Amounts transferred to Loans Redemption Account for the redemption of 4J-per-cent. loan issued under Finance Act, 1921-22, section 26 — Redeemed and cancelled as from 3rd June, 1938 .. .. .. .. 4,625 0 0 Redeemed and cancelled as from 31st March, 1939 .. .. .. .. 230 0 0 To mature 19th March, 1952. ., 4,855 0 0 Balance, 31st March, 1939 .. .. .. .. ,. 1 14 11 4,856 14 11 4,856 14 11 Samoan Notes Security Account. Balance, 1st April, 1938— 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, 1939— Investments .. .... .. .. .. .. 3 2;OO o o 0 33,280 0 0 33,280 0 0

B.—l [Pt. ll],

PUBLIC ACCOUNTS, 1938-193 9.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

36

Particulars of Particulars of Total Receipts Total Disbursements Iteceipts. Disbursements. for Year. for Year. £ s. d. £ s. d. £ s. d. £ s. d. Samoan Treasury Account. Balance, 1st April, 1938 — Cash 8,298 11 2 Investments .. .. .. .. 33,03961 .. 41,337 17 3 Amounts received on behalf of the Samoan Treasury .. .. .. .. 11,717 7 4 Interest on investments .. .. .. 1,060 0 0 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 .. 29,000 0 0 Receipts of amounts paid to Post-office, Apia 2,000 0 0 .. 45,057 7 4 Payments made on behalf of the Samoan Treasury .. .. .. .. .. 27,652 0 2 Interest paid on loans from New Zealand Government .. .. .. .. .. 3,099 16 7 Sinking Fund Contribution on loans .. . . 4,852 3 2 .. 35,603 19 11 Balance, 31st March, 1939 — Cash .. 12,75118 7 Investments .. .. .. .. 38,039 6 1 — .. 50,791 4 8 86,395 4 7 86,395 4 7 Silver and Bronze Coin Account. Balance, 1st April, 1938 — Cash.. .. .. .. .. 277,678 3 5 Investments .. .. .. .. 710,000 0 0 .. 987,678 3 5 Coinage Act, 1933— New Zealand coin handed to Reserve Bank— Sixpences .. .. . . .. 7,500 0 0 Threepences .. .. .. 17,500 0 0 Profit on Imperial coin forwarded to England 1,603 4 7 .. 26,603 4 7 Coinage Act, 1933 — New Zealand coins imported from Royal Mint, £25,000 Coinage Act, 1933, section 4 (3) — Expenses of importing New Zealand coin from Royal Mint .. .. .. 4,132 4 2 Finance Act, 1936 (No. 2), section 6 — Expenses of importing Imperial bronze coin .. 10 0 .. 4,133 4 2 Balance, 31st March, 1939— Cash .. 200,148 3 10 Investments .. .. .. .. .. 810,000 0 0 .. 1,010,148 3 10 1,014,281 8 0 1,014,281 8 0 Taranaki Scholarships Endowment Account. Balance, 1st April, 1938 .. .. .. • • • • 458 16 4 Rents .. .. .. .. .. 893 12 4 .. 893 12 4 Payments to Public Trustee in terms of section 22, New Zealand University Amendment Act, 1914 .. .. .. .. 918 6 7 Administration expenses under section 4, Land Laws Amendment Act, 1927, and section 31 (2), Land Laws Amendment Act, 1929 .. .. 44 13 7 .. 963 0 2 Balance, 31st March, 1939 .. .. .. .. .. 389 8 6 1,352 8 8 1,352 8 8

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1 938-1 93 9.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

37

Particulars of Particulars of Total Receipts Total Disbursements! Receipts. Disbursements. for Tear. for Year. m £ s - d. £ s. d. £ s. d. £ s d Iauranga Educational Endowment Reserves Act, 1896. Bents .. .. .. .. .. 292 3 9 .. 292 3 9 Transfer to Vote " Education " in terms of section 7, Tanranga Educational Endowment Reserves Act, 1896 .. .. .. 292 3 9 .. 292 3 9 292 3 9 292 3 9 Tobacco Research Association Account. Balance, 1st April, 1938 .. .. .. .. .. 514 o 3 Transfer to Vote "Scientific and Industrial Research," being recovery of expenditure on tobacco research .. .. .. .. 514 0 3 .. 514 0 3 514 0 3 514 0 3 Trustee Act, 1908. Balance, 1st April, 1938 .. .. .. .. ,, 7 995 2 5 Receipts under section 66 of the Act .. 18 2 10 — •• 18 2 10 Balance, 31st March, 1939 .. .. .. ., _ g g (Details on separate statement.) 8,013 5 3 8 013 5 3 Unclaimed Earnings. Balance, 1st April, 1938 .. .. .. .. ,, j 264 13 2 Workmen's earnings unclaimed and paid to Public Account .. .. .. 2,053 4 8 •• 2,053 4 8 Amounts paid to claimants .. .. .. 824 0 9 Amount transferred to "Other Receipts, Miscellaneous" (unclaimed) .. .. .. 720 19 7 Balance, 31st March, 1939 .. .. .. .. " l'772 17 6 3,317 17 10 l/To Unpresented Cheques. Balance, 1st April, 1938 .. .. ...... ..... .. 374 1 g Cheques unpresented and paid to Public Account .. .. .. .. 342 18 8 ., ——— .............. 342 18 8 Amounts paid to claimants .. .. .. 83 6 10 Amount transferred to "Other Receipts, Miscellaneous" (unclaimed) .. .. .. 289 13 5 — .. 373 0 3 Balance, 31st March, 1939 .. ,. .. .. 343 jg 717 0 1 717 0 1 Valuation of Land Tenders. Receipts under section 4 of the Valuation of Land Amendment Act, 1933 .. . . 27 0 0 - ; .. 27 0 0 Amounts paid to owners of land sold under section 4 of the.above Act .. .. 27 0 0 .. 27 0 0 27 0 0 27 0 0 Victoria College Endowments Deposit Account. Balance, 1st April, 1938 .. .. .. .. .. 14 5 6 Rents under sections 38 and 39, Victoria College Act, 1905 .. .. .. 44 6 10 ----- ■ • 44 6 10 Administration, expenses, under.-, section 39, Victoria College Act, 1905 .. .. .. 2 4 4 Payment to Victoria College ,, .. .. 49 6 0 Balance, 31st March, 1939 .. .. .. .. ' 2 0 58 12 4 58 12 4

B.—l [Ft. ll.]

PUBLIC ACCOUNTS, 1938-193 9.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS —continued.

38

i Particulars of ' Particulars of Total Receipts Total Disbursements ; Beceipts. j Disbursements. for Year. for Year. J J 1 £ s. d. £ s. d. £ s. d. £ s. d. Weraroa Agricultural Endowment Account. Revenue Account. Balance, 1st April, 1938 .. .. .. .. .. 8,122 4 0 Receipts under section 12, Reserves and other Lands Disposal Act, 1928—Rents .. 836 10 9 Interest on investments .. .. .. 14 1 9 .. 850 12 6 Administration expenses under section 4, Land Laws Amendment Act, 1927 .. .. 40 14 0 Transfer to " Other Receipts, Territorial Revenue," of proceeds held, in terms of Reserves and other Lands Disposal Act, 1938, section 12 .. .. .. .. 8,932 2 6 . .. 8,972 16 6 8,972 16 6 8,972 16 6 Capital Account. Balance, 1st April, 1938 —■ Cash .. .. .. .. .. 172 6 0 Investments .. .. .. .. 600 0 .0 . . 772 6 0 Transfer of proceeds held to " Land for Settlements Account, Sales and Capital Receipts," in terms of Reserves and other Lands Disposal Act, 1938, section 12 .. .. 772 6 0 .. 772 6 0 772 6 0 772 6 0 Wheat Research Levies. Balance, 1st April, 1938 .. .. .. .. .. 279 6 3 Levies received pursuant to Finance Act, 1927 (No. 2), section 27 (1), for research in connection with wheat and flour.. .. 2,526 6 6 .. 2,526 6 6 Amount transferred to Vote " Scientific and Industrial Research" in terms of the Finance Act, 1927 (No. 2), section 27 (I) .. .. 2,805 12 9 .. 2,805 12 9 2,805 12 9 2,805 12 9 Wool Industry Promotion Act, 1936. Balanoe, 1st April, 1938 .. .. .. .. ■• 7,729 10 6 Levy on export .. .. . . ■• 20,674 16 5 .. 20,674 16 5 Payments to committee .. .. .. •■ 23,456 6 0 Transfer to Vote "Customs." Cost of. collecting, &c. .. ■. • • • • 236 18 8 .. 23,693 4 8 Balance, 31st March, 1939 .. .. .. .. ■• 4,711 2 3 28,404 6 11 28,404 6 11 Wool Manufacturers Research Account. Balance, 1st April, 1938 . . .. .. • • • • 760 19 1 Levies 513 11 11 — .. 513 11 11 Transfer to Vote "Scientific and Industrial Research," being recovery of expenditure on wool research .. .. .. •• 1,274 11 0 — — .. 1,274 11 0 1,274 11 0 1,274 11 0

B.—l [Pt. ll],

PUBLIC ACCOUNTS, 1938-1939

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSITS ACCOUNT, LOCAL BODIES' ACCOUNT for the FINANCIAL YEAR ended 31st March, 1939.

39

Balances on Beceinta Payments and Balances on 1st Apnl, 1938. receipts. Transfers. 31st March, 1939. ENDOWMENTS OP LAND. £ s. d. £ s . d. £ s . d. £ s , d. Habbotjk Boabd : — (Greymouth Harbour Board Act, 1884, Section 7) — Greymouth .. .. .. 765 15 11 3,546 13 4 3,539 6 7 773 2 8 Counties :— (Land Act, 1924, Sections 138 (b) and 357, and Finance Act, 1924, Section 17 (2) )— Fiord .. .. .. .. 161 7 0 .. .. 161 7 0 Sounds 1,063 0 5 9 16 4 6 8 7 1,066 8 2 Tau P° 587 7 2 157 4 10 30 8 0 714 4 0 1.811 I* 7 167 1 2 36 16 7 1,941 19 2 Total, Endowments of Land .. 2,577 10 6 3,713 14 6 3,576 3 2 2,715 l~10~ GOLDFIELDS REVENUE. (Mining Act, 1926, Section 447.) Counties : — Ashburton .. 0 10 0 050 050 Bay of Islands .. .. .. .. 0 14 3 0 14 3 duller 12 12 1 545 7 8 490 8 3 67 11 6 Castlepomt .. .. .. .. 050 050 £| ift , on •• 0 5 0 0 5 0 Clutha .. .. .. .. 050 .. 050 Collingwood .. .. .. 4 13 0 46 13 6 46 19 6 4 7 0 Cook Coromandel .. .. .. 32 6 10 248 0 4 239 0 0 il 7 2 Great Barrier Island .. .. .. 13 6 0 7 12 0 5 14 0 £ re y 593 17 10 4,736 17 3 5,094 13 1 236 2 0 Hauraki Plains .. .. .. .. 0 5 0 0 5 0 Hokianga Inangahua .. .. .. 748 1 2 1,673 0 4 2,333 12 1 87 9 5 Kairanga .. .. .. 050 050 0 10 0 Lake •■ ■■ •• ■• 110 14 2 425 11 9 486 3 7 50 2 4 Maniototo .. . . . . 52 15 9 164 8 4 173 19 6 43 4 7 Marlborough . . .. .. 16 10 6 156 0 10 138 6 2 34 5 2 Murchison .. .. .. 106 14 10 301 13 2 296 12 2 111 15 10 Ohinemuri .. .. .. 72 6 7 442 6 5 443 7 11 71 5 1 Patangata ? if *° .. 16 17 2 8 13 4 '8 3 10 Pohangma Rotorua .. .. .. .. .. 050 '.'. 0 50 Selwyn .. .. .. .. .. 0 14 6 0 14 6 Southland .. .. .. 12 3 11 141 14 0 146 0 5 7 17 6 Stewart Island .. .. .. 0 4 9 3 8 11 2 15 10 0 17 10 Taieri .. .. .. .. 198 7 17 5 871 100 Takaka .. .. .. .. 4 4 5 11 3 1 14 18 0 0 9 6 Taupo .. .. .. .. 0 5 0 Dr. 0 5 0* Thames .. .. .. .. 43 3 7 218 6 10 197 19 5 63 11 0 Tuapeka .. .. .. .. 108 8 4 647 5 3 631 13 5 124 0 2 Uawa .. .. .. .. .. 050 .. 050 Vincent .. .. .. .. 192 6 3 1,292 9 11 1,313 10 6 171 5 8 Waihemo .. .. .. 45 18 0 180 19 5 157 18 9 68 18 8 Waikouaiti Waimea .. .. .. .. 4 0 2 46 0 10 43 8 2 6 12 10 Wairoa Waitaki .. .. .. .. 18 0 1 23 6 4 33 3 3 8 3 2 Waitemata .. .. .. .. 0 50 050 Waitomo .. .. .. .. .. 05 0 050 Wallace .. .. .. .. 42 14 9 167 6 9 191 5 5 18 16 1 Westland .. .. .. 397 14 3 5,320 3 11 5,310 11 4 407 6 10 Whakatane .. .. .. 050 .. 050 Whangarei .. .. .. 0 4 9 40 14 0 40 18 9 Woodvdlle .. .. .. .. 0 15 0 0 15 0 2,622 5 8 16,875 8 2 17,856 11 8 1,641 2 2 Carried forward .. 2,622 5 8 16,875 8 2 17,856 11 8 1,641 2 2 Carried forward .. 2,577 10 6 3,713 14 6 3,576 3 2 2,715 110 * Adjustment of amount credited in error March, 1938.

B.—l [PT. ll],

PUBLIC ACCOUNTS, 1 938-1 939

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSITS ACCOUNT, LOCAL BODIES' ACCOUNT —continued.

40

Balances on Ro • , i Payments and ! Balances on 1st April, 1938. neceipra. Transfers. j . 31st March, 1939. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. 2,577 10 6 3,713 14 6 3,576 3 2 2,715 1 10 GOLDFIELDS REVENUE —continued. (Mining Act, 1926, Section 447.) Brought forward .. 2,622 5 8 16,875 8 2 17,856 11 8 1,641 2 2 Boroughs :— Alexandra • • 3 1 9 2 12 3 0 9 6 Brunner .. .. . • •• 726 726 Greymouth .. .. •• 0 19 0 378 4111 049 Hokitika .. .. .. •• 252 252 Kumara 0 19 0 7 7 3 5 9 3 2 17 0 Motueka Naseby .. .. •• 049 049 Ross .. . • • ■ ■ • 10 18 3 117 8 11 99 5 3 29 1 11 Runanga .. .. •• 049 .. 049 Te Aroha . • • • ■ 30 18 9 232 3 9 220 7 6 42 15 0 Thames ■ • 26 4 2 105 7 4 101 1 1 30 10 5 Waihi .. . ■ ■ ■ • • 249 4 9 856 9 10 981 7 3 124 7 4 319 8 8 1,334 18 11 1,424 1 8 230 5 11 Town Boabd : — Hikurangi .. .. •• 049 049 096 049 049 096 Total, Goldfields Revenue 2,941 19 1 18,210 11 10 19,281 2 10 1,871 8 1 GOLD DUTY. (Gold Duty Act, 1908, Section 12.) Counties : — Coromandel .. • • • • 3 0 3 45 12 1 48 12 4 Ohinemuri . • ■ • 35 12 0 557 2 3 538 18 10 53 15 5 Thames .. .. •• 12 2 11 68 0 8 77 0 3 3 3 4 50 15 2 670 15 0 664 11 5 56 18 9 Boroughs : —• " Thames . . •• •• 1 13 4 18 18 7 20 0 2 0 ll 9 Waihi .. .. .. .. .. 4,812 12 2 4,812 12 2 1 13 4 4,831 10 9 4,832 12 4 0 11 9 52 8 6 5,502 5 9 5,497 3 9 .57 10 6 Less adjustments between accounts, •being amount transferred from Waihi Borough to Ohinemuri County in terms of Order in Council dated 21st July, 1913 .. .. 350 0 0 350 0 0 Total, GOLD DUTY .. .. 52 8 6 5,152 5 9 5,147 3 9 57 10 6 FEES AND FINES. (Auctioneers Act, 1928, Section 42.) Cities : — Auckland •• 1,193 10 0 1,193 10 0 Christchurch .. .. •• 1,116 10 0 1,269 0 0 1,230 10 0 1,155 0 0 Dunedin .. •• 924 0 0 924 0 0 924 0 0 924 0 Oj Invercargili . • • • 500 10 0 462 0 0 500 10 0 462 0 0. Nelson .. .. .. 38 10 0 38 10 0 77 0 0 Palmerston North .. .. .. • ■ 288 0 0 249 10 0 38 10 0 Wanganui .. .. •• •• 192 10 0 192 10 0 .. Wellington .. .. •• 1,771 0 0 1,768 0 0 1,845 0 0 1,694 0 0 4,350 10 0 6,135 10 0 6,212 10 0 4,273 10 0 Carried forward .. 4,350 10 0 6,135 10 0 6,212 10 0 4,273 10 0 Carried forward .. 5,571 18 1 27,076 12 1 28,004 9 9 4,644 0 5

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1938-1939.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSITS ACCOUNT, LOCAL BODIES' ACCOUNT—continued.

6 —B. 1 [Pt. ll],

41

Balance on 11 β-rfnia p om n m f o Balance on : 1st April, 1938. Receipts. Payments. glst March> J939 _ £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. 5,571 18 1 27,076 12 1 28,004 9 9 4,644 0 5 FEES AND FINES— continued. (Auctioneers Act, 1928, Section 42.) Brought forward .. 4,350 10 0 6,135 10 0 6,212 10 0 4,273 10 0 Counties : — Akaroa .. .. .. .. 77 0 0 77 0 0 77 0 0 77 0 0 Amuri .. . . .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Ashburton .. .. .. 115 10 0 346 10 0 231 0 0 231 0 0 Bruce .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Chatham Islands .. .. .. .. 3 10 0 3 10 0 Cheviot .. .. .. .. 77 0 0 115 10 0 77 0 0 115 10 0 Clifton .. .. ..... 77 0 0 38 10 0 77 0 0 38 10 0 Clutha .. ..... .. 77 0 0 38 10 0 7700 38 10 0 Coromandel ... .. .. 38 10 0 38 10 0 77 0 0 .. Dannevirke Egmont .. .. .. .. .. 77 0 0 .. 77 0 0 Eketahuna .. .. .. 38 10 0 .. 38 10 0 Ellesmere.. .. .. .. 154 0 0 154 0 0 154 0 0 154 0 0 Eltham .. .... .. .. 38 10 0 .. 38 10 0 Geraldine.. .... .. 38 10 0 57 0 0 57 0 0 38 10 0 Hauraki Plains Hawera .. ..... .. 38 10 0 .. 38 10 0 Hawke's Bay .. .. .. 38 10 0 115 10 0 77 0 0 77 0 0 Heathcote .. .. .. 77 0 0 77 0 0 77 0 0 77 0 0 Hobson .. .... .. .. 25 10 0 17 0 0 8 10 0 Hokianga Horowhenua .. .. .. 38 10 0 38 10 0 Hutt . . .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Inangahua .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Inglewood .. .. .. .. 77 0 0 .. 77 0 0 Kaikoura .. .. .. 8 10 0 .. 8 10 0 Kairanga .. .. .... .. 38 10 0 38 10 0 Kawhia Kowai .. .. .. .. 115 10 0 154 0 0 115 10 0 154 0 0 Levels .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Mackenzie .. .. .. 77 0 0 154 0 0 115 10 0 115 10 0 Malvern .. .. .. .. 77 0 0 77 0 0 77 0 0 77 0 0 Manawatu .. . . .. .. 38 10 0 38 10 0 Mangonui.. .. .. .. 38 10 0 .. 38 10 0 Maniototo .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Masterton .. .. .. 154 0 0 , 115 10 0 154 0 0 115 10 0 Matamata Opotiki .. .. . . .. .. 38 10 0 38 10 0 Oxford .. .. .. .. 115 10 0 38 10 0 115 10 0 38 10 0 Pahiatua .. .. .. .. 38 10 0 115 10 0 77 0 0 77 0 0 Patea .. .. .. .. 77 0 0 38 10 0 77 0 0 38 10 0 Piako .. .. .. .. .. 38 10 0 .. 38 10 0 Pohangina .. .. .. .. .. .. Raglan .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Rangiora Rodney .. .. .. .. 38 10 0 .. 38 10 0 Southland .. .. .. 77 0 0 77 0 0 77 0 0 77 0 0 Springs .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Stratford.. .. .. .. 115 10 0 77 0 0 115 10 0 77 0 0 Taieri .. .... .. .. 38 10 0 .. 38 10 0 Taranaki .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Tauranga.. .. .. .. .. .... Thames .. .. .. .. .. 38 10 0 .. 38 10 0 Tuapeka .. .. .. .. 115 10 0 77 0 0 154 0 0 38 10 0 Waihemo .. .. .. .. 77 0 0 .. 77 0 0 Waikato .. .. .. .. 38 10 0 77 0 0 38 10 0 77 0 0 Waimate.. .. .. .. 77 0 0 77 0 0 115 10 0 38 10 0 Waimea .. .. .. .. 38 10 0 .. 38 10 0 Waipa .. .. .. .. .. 38 10 0 .. 38 10 0 Waipukurau .. .. .. .. 38 10 0 38 10 0 Wairewa .. .. .. .. 77 0 0 77 0 0 77 0 0 77 0 0 Wairoa .. .. .. .. 8 10 0 51 0 0 34 0 0 25 10 0 Waitaki .. .. .. .. 192 10 0 192 10 0 192 10 0 192 10 0 Waitomo .. .. .. .. .. 77 0 0 38 10 0 38 10 0 Wanganui .. .. .. .. 38 10 0 38 10 0 Whakatane .. .. .. .. 38 10 0 .. 38 10 0 Whangarei .. .. .. .. 231 0 0 154 0 0 77 0 0 2,750 10 0 3,756 0 0 3,585 0 0 2,921 10 0 Carried forward .. 2,750 10 0 3,756 0 0 3,585 0 0 2,921 10 0 Carried forward .. 5,571 18 1 27,076 12 1 28,004 9 9 4,644 0 5

B.—l [Pt. ll],

PUBLIC ACCOUNTS, 1938-1939.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSITS ACCOUNT, LOCAL BODIES' ACCOUNT —continued.

42

Balance on Balance on 1st April, 1938. Receipts. .Payments. . 81st March] 1939 , £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. 5,571 18 1 27,076 12 1 28,004 9 9 4,644 0 5 FEES AND FINES—continued. (Auctioneers Act, 1928, Section 42.) Brought forward .. 2,750 10 0 3,756 0 0 3,585 0 0 2,921 10 0 Bokoughs :— Alexandra .. .. .. .. 38 10 0 38 10 0 Ashburton .. 192 10 0 77 0 0 115 10 0 Balclutha.. .. .. .. 154 0 0 192 10 0 154 0 0 192 10 0 Blenheim .. .. .. .. 269 10 0 269 10 0 269 10 0 269 10 0 Cambridge .. .. .. 115 10 0 134 0 0 134 0 0 115 10 0 Cromwell .. .. .. .. .. 77 0 0 38 10 0 38 10 0 Dannevirke .. .. .. 77 0 0 154 0 0 154 0 0 77 0 0 Dargaville .. .. .. •. 115 10 0 115 10 0 Devonport .. .. .. .. 38 10 0 38 10 0 Eketahuna .. .. .. .. 38 10 0 .. 38 10 0 Feilding .. .. .. .. 77 0 0 326 10 0 249 10 0 154 0 0 Geraldine.. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Gisborne .. .. .. . ■ • • 385 0 0 385 0 0 Gore .. .. .. .. 77 0 0 269 10 0 269 10 0 77 0 0 Greymouth .. .. .. 38 10 0 95 10 0 77 0 0 57 0 0 Hamilton.. .. .. .. 269 10 0 385 0 0 346 10 0 308 0 0 Hastings .. .. .. .. 115 10 0 231 0 0 269 10 0 77 0 0 Hawera .. .. .. .. 38 10 0 77 0 0 38 10 0 77 0 0 Hokitika .. .. .. .. 77 0 0 77 0 0 77 0 0 77 0 0 Inglewood .. .. .. 38 10 0 .. 38 10 0 Levin .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Lower Hutt .. . . .. 38 10 0 38 10 0 38 10 0 38 10 0 Lyttelton.. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Marton .. .. .. .. 77 0 0 115 10 0 115 10 0 77 0 0 Masterton .. .. .. 77 0 0 77 0 0 77 0 0 77 0 0 Matamata .. .. .. 38 10 0 38 10 0 77 0 0 Milton .. .. .. .. 115 10 0 154 0 0 115 10 0 154 0 0 Morrinsville .. .. .. 38 10 0 77 0 0 77 0 0 38 10 0 Mosgiel .. . ■ . . • • - • 38 10 0 .. 38 10 0 Napier .. .. .. .. 154 0 0 154 0 0 192 10 0 115 10 0 New Plymouth .. .. .. 154 0 0 115 10 0 154 0 0 115 10 0 Ngaruawahia .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Oamaru .. .. .. .. 192 10 0 249 10 0 211 0 0 231 0 0 Otahuhu .. .. .. .. .. 77 0 0 77 0 0 Paeroa , . .. .. . . . • 38 10 0 38 10 0 Pahiatua .. .. .. .. .. 77 0 0 38 10 0 38 10 0 Palmerston .. .. .. .. 38 10 0 .. 38 10 0 Papakura .. .. .. .. 38 10 0 38 10 0 Picton .. .. .. .. .. 38 10 0 38 10 0 Pukekohe.. .. .. .. 38 10 0 115 10 0 115 10 0 38 10 0 Raetihi .. .. .. .. .. 38 10 0 38 10 0 Rangiora .. . . .. .. 115 10 0 115 10 0 115 10 0 115 10 0 Riccarton.. .. .. .. 77 0 0 77 0 0 77 0 0 77 0 0 Riverton .. .. . • • • 38 10 0 38 10 0 38 10 0 38 10 0 Rotorua .. .. .. .. 115 10 0 115 10 0 115 10 0 115 10 0 Roxburgh Stratford .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Taihape .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Tapanui .. .. .. .. •. 38 10 0 38 10 0 Taumarunui .. .. .. 192 10 0 269 10 0 231 0 0 231 0 0 Tauranga.. .. .. .. •• 38 10 0 38 10 0 Te Aroha .. .. .. . • 38 10 0 38 10 0 38 10 0 38 10 0 Te Awamutu .. .. .. 231 0 0 249 10 0 326 10 0 154 0 0 TeKuiti .. .. .. .. 38 10 0 77 0 0 115 10 0 Te Puke Temuka .. .. .. .. 38 10 0 77 0 0 77 0 0 38 10 0 Thames .. .. . • • • • • 38 10 0 38 10 0 Timaru .. .. .. .. 308 0 0 326 10 0 326 10 0 308 0 0 Waihi .. .. .. .. 38 10 0 .. 38 10 0 Waimate .. .. . . .. 192 10 0 154 0 0 269 10 0 77 0 0 Waipukurau .. .. .. 38 10 0 192 10 0 154 0 0 77 0 0 Wairoa .. .. .. .. •• 77 0 0 38 10 0 38 10 0 Waitara .. .. • ■ .. 38 10 0 38 10 0 38 10 0 38 10 0 Westport Whakatane Whangarei .. .. .. .. 211 0 0 95 10 0 115 10 0 Winton .. .. .. .. 115 10 0 192 10 0 154 0 0 154 0 0 4,119 10 0 7,213 10 0 6,810 0 0 4,523 0 0 Carried forward .. 4,119 10 0 7,213 10 0 6,810 0 0 4,523 0 0 Carried forward .. 5,571 18 1 27,076 12 1 28,004 9 9 4,644 0 5

B. —1 [PT. ll].

PUBLIC ACCOUNTS, 1 938-39

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSITS ACCOUNT, LOCAL BODIES' ACCOUNT —continued.

43

Balances on T?»m,iT,t= »,_.,,„ Balances on 1st April, 1938. -Keceipta. Payments. 81st Marchj 1939 _ £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. 5,571 18 1 27,076 12 1 28,004 9 9 4,644 0 5 FEES AND PINES— continued. (Auctioneers Act, 1928, Section 42.) Brought forward .. 4,119 10 0 7,213 10 0 6,810 0 0 4,523 0 0 Town Boakds :— • Bulls .. .. .. .. .. 38 10 0 .. 38 10 0 Edendale .. .. .. .. .. 38 10 0 38 10 0 Johnsonville .. .. .. 115 10 0 115 10 0 115 10 0 115 10 0 Kaikohe .. .. .. .. .. 115 10 0 115 10 0 Kaitaia .. .. .. .. .. 18 10 0 18 10 0 Kamo .. .. .. .. .. 77 0 0 38 10 0 38 10 0 Kaponga Lumsden .. .. .. .. 38 10 0 .. 38 10 0 Otautau .. .. .. .. 38 10 0 77 0 0 38 10 0 77 0 0 Otorohanga .. .. .. 38 10 0 38 10 0 77 0 0 Papakura Putaruru .. .. .. .. .. 38 10 0 .. 38 10 0 Tinwald .. .. .. .. .. 38 10 0 38 10 0 Tuakau .. .. .. .. .. 77 0 0 77 0 0 Wyndham .. .. .. 115 10 0 77 0 0 115 10 0 77 0 0 346 10 0 750 0 0 711 10 0 385 0 0 Total, Pees and Fines .. 11,567 0 0 17,855 0 0 17,319 0 0 12,103 0 0 STAMP DUTY ON INTEREST. (National Expenditure Adjustment Act, 1932, Section 47.) Various local bodies .. .. .. 27 6 2 .. 20 11 2 6 15 0 ADVANCE ACCOUNTS. (Public Revenues Act, 1926, Section 146.) Turanga-o-Moana Rabbit Board .. Dr. 75 0 .0 75 0 0 Total, Local Bodies .. 17,091 4 3 45,006 12 1 45,344 0 11 16,753 15 5

B.—l [Pt. ll].

STATEMENT of RECEIPTS and DISBURSEMENTS under the Trustee Act, 1908, to 31st March, 1939, 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.)

PUBLIC ACCOUNTS, 1938-1939,

44

j : RECEIPTS. DISBURSEMENTS. £ s. d. £ s. d. , i £ s. d. £ s. d. 1939. Balance on 1st April, 1938 .. 7,995 2 5 1939. Balances on 31st March, 1939— March 9 Estate of Eliza Birrell .. .. .. ■- .. 18 2 10 March 31 Estate of Susan Smallwood .. .. • 93 10 0 „ J. Matheson and H. Graeie .. .. 414 3 3 „ Mary McKay .. .. .. 43 3 10 „ William Tattley .. .. I .. 45 1 5 Barthia Wilkie .. .. .. 287 11 1 „ Robert Miller .. .. .. 22 4 7 „ Paora Parau and W. R. Miller .. .. 23 D 0 i : „ Francis Humphreys Heighway .. .. 46 12 5 „ George Moore .. .. : ... 2,414 0 0 Richard Galway .. .. .. 836 13 9 JohnBurk .. .. .. , .. 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 .. .. .. 1,124 12 8 „ Martha Robinson .. .. .. 38 17 11 JohnBealy .. .. .. .. 49 17 1 „ Ernest Groome Gresham .. .. 23 1 8 ,, Bartholomew Hannan .. .. 185 2 10 Patrick O'Rourke .. .. .. 191 3 1 „ William Patrick Molloy .. .. 103 3 0 William A. Chandler .. .. .. 119 1 George Brown .... .. 46 10 8 George Baker .. .. .. 737 1:1 2 ■ „ Duncan McLean .. .. .. 168 0 11 „ John Stephen Barrett .. .. 20 18 5 ; „ Eliza Birrell.. .. .. .. 18 2 10 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 8,013 5 3 Total .. .. .. .. .. £8,013 5 3 Total .. .. .. .. ...; £8,013 5 3

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1938-193 9.

PUBLIC WORKS FUND.—GENERAL PURPOSES ACCOUNT. STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1939.

PUBLIC WORKS FUND.—GENERAL PURPOSES ACCOUNT. STATEMENT of IMPRESTS of the PUBLIC WORKS FUND (GENERAL PURPOSES ACCOUNT) OUTSTANDING as at the 31st March, 1939, showing the SERVICES for which they were issued.

PUBLIC WORKS FUND.—ELECTRIC SUPPLY ACCOUNT. STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1939.

45

£ s. d. £ s. d. £ s . d. Army Department :— Sale of land and buildings .. .. .. .. .. 11 ggi 13 jq Education Department:— Refund of amounts overclaimed on school buildings .. .. 186 18 3 Justice and Prisons Department:— Sale of surplus and obsolete stores .. .. .. .. 132 lg 0 Department oe Labour : — Recovery of immigration passage-money .. .. .. 107 13 1 Department oe Lands and Survey :— Recovery of Native Land Settlement expenditure— Survey liens .. .. .. .. .. 4,042 18 8 Repayment of advances in respect of village-homestead settlement lands .. .. .. .. .. 59 2 7 Repayment of part of capital cost of drainage works, Waihi swamp .. .. .. .. .. 2,582 0 0 Sale of —• Land and buildings .. .. .. .. 16 9 6 Surplus and obsolete stores .. .. .. 18 0 0 , T ' — 6,718 10 9 Native Department :— Recovery of Christmas bonus payments .. ... 2120 0 Repayment of advances — To Maori Land Boards, under section 340, Native Land Act, 1931 .. .. .. .. .. 299 18 5 To Native Trustee, under section 521, Native Land Act, 1931 .. .. .. .. .. .. 2,438 16 4 Under section 48, Native Land Amendment Act, 1936 90 10 6 Sale of— L and .. .. .. .. .. .. 189 15 0 Surplus and obsolete stores .. .. .. 155 16 10 * 3 > 386 17 1 Public Works Department :— Contribution towards cost of Waitangi Wharf, Chatham Islands .. .. .. .. .. .. 200 0 0 Grant to officer travelling overseas, forfeited as terms of grant not complied with .. .. .. .. 160 0 0 Instalments on loans to — Eastbourne Borough Council .. .. .. 141 16 0 Otanomomo River Board .. .. .. .. 48 1 9 Taupiri Drainage Board .. .. .. .. 96 0 7 Royalty on kauri timber supplied to Railways Department 690 19 4 Sale of— Land and buildings .. .. .. .. 13,118 1 9 Surplus and obsolete stores .. .. .. 17 2 6 14,472 1 11 - - - - - £86 .556 J9 11

Public Works Pijnd : — General Purposes Account— £ Vote —Telegraph Extension —" .. .. .. .. . _ 16 785 16* 7 —Settlement of Unemployed Workers .. .. .. .. .' 1 650 13 1 —Native Land Settlement . . .. .. \ j j General Services .. .. .. .. .. ., ti [ _ " j jyjj.. q g £168,959 10 5

I Sale of land and buildings ;. .. ., .. ggg jg" J

B.—l [P T . tl].

PUBLIC ACCOUNTS, 1938-193 9.

PUBLIC WORKS FUND.—ELECTRIC SUPPLY ACCOUNT. STATEMENT of DISBURSEMENTS for the YEAR ended 31st March, 1939.

EMPLOYMENT PROMOTION FUND. STATEMENT of MISCELLANEOUS RECEIPTS for the YEAR ended 31st March, 1939.

STATEMENT of DISBURSEMENTS for the YEAR ended 31st March, 1939.

46

Gross. Credits. Net. £ s. d. £ s. d. £ s. d. Vote Development of Water-power .. .. .. 1,364,594 10 4 26,810 1 7 1,337,784 8 9 Interest and other Charges on Loans and Capital Liability,— State Supply of Electrical Energy Act, 1917, section 12— Transfer to Electric Supply Sinking Fund Account — North Island scheme .. .. .. .. 154,938 7 9 .. 154,938 7 9 South Island scheme .. .. .. .. 24,702 19 5 .. 24,702 19 5 Public Revenues Act, 1926, section 40—• Interest on temporary transfers from other accounts .. 473 19 6 .. 473 19 6 Finance Act (No. 2), 1932, section 5 (2)— Transfer to Consolidated Fund in respect of interest payable on capital liability .. .. .. 540,257 4 10 .. 540,257 4 10 New Zealand Loans Act, 1932, section 62 (4) — Recoupment of stamp duty on transfers of New Zealand Consolidated Stock .. .. .. • • 178 2 6 .. 178 2 6 New Zealand Loans Act, 1932, section 24 (2) — Recoupment to Consolidated Fund of management charges on New Zealand Government securities .. 3,298 11 9 .. 3,298 11 9 723,849 5 9 .. 723,849 5 9 £2,088,443 16 I £26,810 1 7 £2,061,633 14 6

Receipts under Employment Promotion Act, 1936 :— £ s. d. Fines .. .. •• •• •• •• •• •• 4,239 5 10 Penalties for late payment of levies .. .. .. •• •• •• ? ? Repayment of loans under section 35 .. .. .. . ■ • ■ • • 2,424 1 1 Repayment of loans under section 36 .. .. .. .. •• 7,715 19 10 Repayment of loans under section 38 .. .. .. • • • • • • 0 2 6 Interest on loans under section 35 .. .. •• •• •• •• 1,336 2 11 Interest on loans under section 36 .. . . • • • • • • • • • • 583 1 6 Miscellaneous £43,253 14 4

Gross. Credits. Net. £ s. d. £ s. d. £ s. d. Administration Expenses ' •• 299,985 0 0 299,985 0 0 Employment Promotion Act, 1936, Section 34 :— Grants and payments — Grants under section 36 —- I Promotion of full-time employment, &o. .. 5,312,969 0 10 29,054 7 11 5,283,914 12 11 j Payments under section 35 —- Assistance to Industries, &o. .. •• 121,626 8 1 3,160 10 2 118,465 17 11 Payments under section 38 —. Purchase of food and clothing .. .. 2,761 110 682 13 4 2,078 8 6 5,437,356 10 9 32,897 11 5 5,404,458 19 4 LoansLoans under section 35 — Industries 58,577 19 11 .. 58,577 19 11 Loans under section 36— Land development .. .. -.. ■• 7,323 2 3 493 17 0 6,829 5 3 65,901 2 2 493 17 0 65,407 5 2 Allowances — Allowances under section 37 — Sustenance allowances 667,150 4 9 14 6 667,149 0 3 Allowances under section 38—■ Bonuses to workers, &c 37,820 5 4 1,012 3 9 36,808 1 7 704,970 10 1 1,013 8 3 703,957 1 10 £6,508,213 3 0 £34,404 16 8 £6,473,808 6 4

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1938 -193 9.

LAND FOE SETTLEMENTS ACCOUNT.

STATEMENT of the RECEIPTS of LAND FOR SETTLEMENTS ACCOUNT for the YEAR ended 31st March, 1939.

47

Sales and Capital Receipts : — £ s. d. £ s d Sales of Land, — Estat es.. .. .. .. .. .. .. .. 102,635 2 1 Hutt Valley Lands Settlement Act, 1925, Section 11 (1) .. .. 7,384 13 7 Land Laws Amendment Act, 1929, Section 8 (1) —Receipts from land developed under Section 6 of the Act .. .. .. .. i 590 0 8 Land Act, 1924, Section 208-—Capital value of land .. .. .. 1 3 Land Act, 1924, Section 20 —Crown lands .. .. .. .. 139,640 7 6 Land Act, 1924, Section 302 (10) —Land excluded from the National Endowment .. .. .. .. .. .. ., H 150 jg 7 Repayment of Advances, — Deteriorated Lands Act, 1925, Section 12 (5) .. .. .. 487 8 0 Land Laws Amendment Act, 1929— Section 8 (1) — Receipts in respect of advances under Section 7 of the Act .. 20,049 11 4 Section 16— Receipts in respect of advances under Section 14 of the Act .. 5,421 10 8 Land for Settlements Act, 1925, Section 47—Finance Act, 1932 (No. 2), Section 14 .. .. .. .. .. _ / 48 9 8 — ——— 290,786 4 4 Rents and Interest : — Rents, cfee., — Receipts derived from estates— Rents .. .. .. .. .. .. 400,670 16 11 Interest on sales .. .. .. .. .. , # 26 510 14 11 Hutt Valley Lands Settlement Act, 1925, Section 11 (1) — Rents .. .. . . .. , t # j 72 9 0 Interest on sales .. .. .. .. .. , # 5 3gg 12 9 Land Laws Amendment Act, 1929— Section 8 (1) — Receipts from lands developed under Section 6 of the Act— Ren ts .. .. .. .. .. .. .. 5,069 17 8 Interest on sales .. .. .. ,. ., ,, 662 11 6 Interest on Advances, — Deteriorated Lands Act, 1925, Section 12 (5) .. .. .. 399 0 6 Land Laws Amendment Act, 1929— Section 8 (1) — Receipts in respect of advances under Section 7 of the Act .. 8,714 5 7 Section 16— Receipts in respect of advances under Section 14 of the Act .. 1,326 1 9 Land for Settlements Act, 1925, Section 47— Finance Act, 1932 (No. 2), Section 14 .. .. .. .. 149 7 0 — 449,063 17 7 Sales of Pkoduce, Live-stock, and Miscellaneous Receipts : — Estates, — Seasonal farming receipts .. .. .. .. ,, 12,110 14 8 Miscellaneous .. .. .. .. .. .. .. 1 050 jg 4 Land Laws Amendment Act, 1929, — Section 6 — Seasonal farming receipts .. .. .. .. .. 13 575 ji 9 Miscellaneous receipts .. .. .. .. .. 291206 Section 13— Seasonal farming receipts .. .. .. .. .. 66 520 0 6 Miscellaneous receipts .. .. .. .. .. .. 32 4gs 9 g 129,267 15 8 Finance Act, 1932, Section 11 (2) (a) :— Receipts from Hutt Valley Settlement Lands applied towards purchasemoney expended for the acquisition of land subject to the Hutt Valley Lands Settlement Act, 1925, or in respect of the preparation of the land for disposal .. .. 12,754 8 10 I Interest on Investments .. .. .. .. .. .. . # g g93 4 g Total •• •• •• •• .. .. £890,765 11 1

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1 938-1939.

STATEMENT of the DISBURSEMENTS of LAND FOR SETTLEMENTS ACCOUNT for the YEAR ended 31st March, 1939.

48

Vote -.— £ s. d. £ s. d. Land for Settlements .. .. .. .. •• •• •• 193,217 18 4 Interest and other Charges on Loans and Capital Lia bility, — Land Laws Amendment Act, 1929, Section 47— Interest on Crown lands declared to be subject to the Land for Settlements Act, 1925, and the former Land for Settlements Acts .. .. 8,479 9 7 Land Laws Amendment Act, 1930, Section 13— Interest on National Endowment Trust moneys paid to Consolidated Fund 4,354 11 8 Finance Act, 1930 (No. 2), Section 19 (4) — Interest on Cheviot Estate accumulated funds paid to Consolidated Fund 18,631 6 0 Finance Act, 1932 (No. 2), Section 5 (2) — Transfer to Consolidated Fund in respect of interest payable on capital liability .. .. .. .. .. •• 414,337 5 0 New Zealand Loans Act, 1932 — Section 24 (2) — Recoupment to Consolidated Fund of management charges of New Zealand Government securities .. .. .. .. 1,621 12 0 Section 62 (4) — Recoupment of Stamp Duty on Transfers of 4£ per cent. 1944 Stock 6 5 6 ■ — 447,430 9 9 Expenditure charged on Proceeds op Sales op Lands, — Crown Lands —Sales under Land Act, 1924, Section 20 — Land Act, 1924, Section 139— " Thirds " and " Fourths " paid to Local Bodies' Deposit Account from proceeds of sales of Crown lands .. .. . . .. 94 15 1 Finance Act, 1932 (No. 2), Section 6— Recoupment of deteriorated lands interest in Crown lands on redisposal 48 13 3 Transfer to the Small Farms Account the value of its interest in land now declared Crown lands under Section 49, Lands for Settlements Act, 1925, and Section 10 (1), Land Laws Amendment Act, 1935 .. 696 8 1 Land Act, 1924, Section 20 (3) — Payment in respect of land obtained for Government works now deemed to be Crown lands .. .. .. .. .. 556 17 0 Finance Act, 1931 (No. 4), Section 24 (1) — Payment to. Public Works Fund of value of lands set aside or acquired for the purposes of the Post and Telegraph Department but no longer required for such purpose .. .. .. . • 7,534 9 4 Native Purposes Act, 1934, Section 3 (2) — Acquisition of Native land .. .. .. .. .. 536 Land Laws Amendment Act, 1930, Section 15 (3) — Land for Settlements Act, 1925, Section 49 (1) — Settlement lands converted into ordinary Crown lands .. .. 4,102 1 9 13,038 8 0 National Endowment Lands —Sales under Land Act, 1924, Section 302 (10) — Land Act, 1924, Section 139 — " Thirds " and " Fourths " paid to Local Bodies' Deposit Account from proceeds of sale of National Endowment lands .. .. .. . . 9 16 8 Total .. .. .. .. .. - • £653,696 12 9

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1938-193 9.

STATEMENT of the RECEIPTS of LOANS REDEMPTION ACCOUNT for the YEAR ended 31st March, 1939.

7—B. 1 [PT. ll].

49

PUBLIC ACCOUNTS, 1938-193 9. STATEMENT of the RECEIPTS of LOANS REDEMPTION ACCOUNT for the YEAR ended 31st March, 1939. £ s. d. £ s. d. New Zealand Loans Act, 1932 :— Section 14, — Securities issued in conversion of Loans— Stock — Ordinary Revenue Account—Reserve Bank of New Zealand— To mature 1st April, 1946 .. .. . . .. .. 30,000 0 0 Ordinary Revenue Account —State Advances Corporation of New Zealand— To mature 1st April, 1946 .. .. .. .. .. 5,000 0 0 Land for Settlements Account — To mature 15th December, 1958 .. .. .. .. 3,206 0 0 38,206 0 0 Treasury Bills — Public Works Fund —General Purposes Account — To mature 1st November, 1938 .. .. .. .. 1,650,000 0 0 To mature 20th January, 1939 .. .. .. .. 500,000 0 0 To mature 25th January, 1939 .. .. .. .. 150,000 0 0 To mature 27th January, 1939 .. .. .. .. 150,000 0 0 To mature 3rd February, 1939 .. .. .. .. 700,000 0 0 To mature 7th February, 1939 .. .. .. .. 150,000 0 0 To mature 14th. February, 1939 .. .. .. .. 150,000 0 0 To mature 17th February, 1939 .. .. .. .. 400,000 0 0 To mature 22nd February, 1939 .. .. .. .. 100,000 0 0 To mature 7th March, 1939 .. .. .. .. 350,000 0 0 To mature 9th March, 1939 .. .. .. .. 200,000 0 0 To mature 13th March, 1939 .. .. .. .. 250,000 0 0 To mature 15th March, 1939 .. .. .. .. 100,000 0 0 To mature 16th March, 1939 .. .. .. .. 400,000 0 0 To mature 23rd March, 1939 .. .. .. .. 750,000 0 0 To mature 6th April, 1939 .. .. .. .. 100,000 0 0 To mature 19th April, 1939 .. .. .. .. 150,000 0 0 To mature 13th June, 1939 .. .. .. .. 100,000 0 0 To mature 15th June, 1939 .. .. .. .. 150,000 0 0 To mature 28th June, 1939 .. .. .. .. 50,000 0 0 To mature 30th June, 1939 .. .. .. . . 300,000 0 0 Main Highways Account — To mature 12th May, 1939.. .. .. .. .. 100,000 0 0 To mature 28th June, 1939 .. .. .. .. 7-5,000 0 0 7,025,000 0 0 Securities issued in renewal of Loans— Stock — Ordinary Revenue Account—Reserve Bank of New Zealand— To mature 15th May, 1939 .. .. •. .. • • 250,000 0 0 Treasury Bills— Public Works Fund—General Purposes Account— To mature 15th July, 1938 .. .. .. 800,000 0 0 To mature 15th October, 1938 .. .. .. .. 800,000 0 0 To mature 13th January, 1939 .. .. .. .. 800,000 0 0 To mature 31st January, 1939 .. .. .. .. 60,000 0 0 To mature 1st February, 1939 .. .. .. .. 1,650,000 0 0 To mature 20th April, 1939 .. .. .. .. 500,000 0 0 To mature 25th April, 1939 .. .. .. .. 150,000 0 0 To mature 27th April, 1939 .. .. .. .. 150,000 0 0 To mature 28th April, 1939 .. .. .. .. 60,000 0 0 To mature 1st May, 1939 .. .. .. .. .. 1,725,000 0 0 To mature 3rd May, 1939 .. .. .. •. • • 850,000 0 0 To mature 5th May, 1939 .. .. •• .. 150,000 0 0 To mature 12th May, 1939.. .. .. •• •• 150,000 0 0 To mature 17th May, 1939.. .. .. .. .. 400,000 0 0 To mature 22nd May, 1939 .. .. .. .. 100,000 0 0 To mature 1st June, 1939 .. .. .. .. .. 200,000 0 0 To mature 7th June, 1939 .. .. .. .. .. 350,000 0 0 To mature 8th June, 1939 .. .. .. .. •. 100,000 0 0 To mature 9th June, 1939 .. .. .. •. .. 200,000 0 0 To mature 13th June, 1939 .. .. .. .. 250,000 0 0 To mature 15th June, 1939 .. .. .. . ■ 250,000 0 0 To mature 16th June, 1939 .. .. .. .. 500,000 0 0 To mature 22nd June, 1939 .. .. .. .200,000 0 0 To mature 23rd June, 1939 .. .. .. .. 950,000 0 0 Main Highways Account — To mature 3rd May, 1939 .. .. .. .. .. 100,000 0 0 To mature 22nd May, 1939 .. .. .. .. 100,000 0 0 To mature 16th June, 1939 .. .. .. .. 50,000 0 0 To mature 22nd June, 1939 .. .. .. .. 100,000 0 0 11,695,000 0 0 Carried fdrward .. .. .. •. .. 19,008,206 0 0 7—B. 1 [PT. II].

B. —1 [Pt. ll],

PUBLIC ACCOUNTS, 1938-193 9.

STATEMENT of the RECEIPTS of LOANS REDEMPTION ACCOUNT—continued.

50

£ s. d. £ s. d. Brought forward .. .. .. .. .. .. 19,008,206 0 0 New Zealand Loans Act, 1932 —continued. Section 40 (6), — Ordinary Stock issued in replacement of Death Duty Stock— Public Works Fund—Electric Supply Account — To mature 15th April, 1949 .. .. .. .. .. 250 0 0 To mature 15th June, 1955 .. .. .. .. .. 250 0 0 Main Highways Account — To mature 15th February, 1946 .. .. .. 1,315 0 0 To mature 15th April, 1949 .. .. .. .. .. 1,400 0 0 To mature 15th June, 1955 .. .. .. .. .. 2,400 0 0 5,615 0 0 Section 57, — Stock issued in exchange for Debentures— Ordinary Revenue Account —State Advances— To mature 15th September, 1947 .. .. .. .. 2,850,550 0 0 Ordinary Revenue Account —War Expenses— To mature 15th July, 1941 .. .. .. .. .. 500 0 0 Ordinary Revenue Account—Westport Harbour— To mature 1st January, 1949 .. .. .. .. 10,500 0 0 Public Works Fund—General Purposes Account — To mature 15th November, 1941 .. .. .. .. 13,150 0 0 To mature 15th February, 1946 .. .. .. .. 24,775 0 0 To mature 15th April, 1949 .. .. .. .. .. 15,770 0 0 To mature 15th June, 1955 .. .. .. .. .. 11,120 0 0 To mature 15th January, 1957 .. .. .. .. 5,300 0 0 2,931,665 0 0 Stock issued in exchange for Death Duty Stock— Ordinary Revenue Account —War Expenses — To mature 15th March, 1943 .. .. .. .. .. 2,305 0 0 To mature 15th May, 1952 .. .. .. .. .. 1,255 0 0 Main Highways Account— To mature 15th February, 1946 .. .. .. .. 150 0 0 To mature 15th April, 1949 .. .. .. .. .. 1,905 0 0 To mature 15th June, 1955 .. .. .. .. .. 650 0 0 To mature 15th January, 1957 .. .. .. .. 275 0 0 6,540 0 0 New Zealand Debt Conversion Act, 1932-33 :— Section 12, — Securities issued in Conversion— Stock— Ordinary Revenue Account—War Expenses— To mature 15th March, 1943 .. .. .. .. .. 700 0 0 Section 16, — Ordinary Stock issued in replacement of Tax-free Stock— Ordinary Revenue Account —War Expenses— To mature 15th March, 1943 .. .. .. .. 7,881,535 0 0 To mature 15th May, 1952 .. .. .. .. .. 9,287,490 0 0 17,169,025 0 0 Death Duty Stock issued in replacement of Tax-free Death Duty Stock— Ordinary Revenue Account—War Expenses— To mature 15th March, 1943 .. .. .. .. 35,370 0 0 To mature 15th May, 1952 .. .. .. .. .. 122,330 0 0 157,700 0 0 Public Revenues Act, 1926, Section 135 :— Subsection (2), — Amount received on account of New Zealand's share of German Reparations .. .. .. .. .. .. .. 1,282 19 0 Subsection (4), — Amount received from Main Highways Account for redemption of Main Highways loans .. .. .. .. .. .. 150,601 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 .. .. .. 32,158 19 11 Amount received from Samoan Loan Sinking Fund Account for redemption before maturity of securities issued in respect of Samoan Loan Suspense Account .. .. .. .. 4,855 0 0 Amounts received in respect of future instalments of Local Bodies' Inscribed Loans. To be applied in redemption of loans .. .. 291 0 10 Amount received for redemption of State Advances securities at or before maturity .. .. .. .. .. .. 136 10 7 Miscellaneous receipts received on account of war expenses for repayment of war loans .. .. .. .. .. .. .. 13 2 0 Repayment of capital moneys advanced under Repatriation Act, 1918 7,242 18 6 195,298 11 10 Total .. .. .. .. .. .. £39,476,032 10 10 n ' ,

B.—l [Pt. ll],

PUBLIC ACCOUNTS, 1938-1 93 9

STATEMENT of the DISBURSEMENTS of LOANS REDEMPTION ACCOUNT for the YEAR ended 31st March, 1939.

51

£ s. d. £ g. d. New Zealand Loans Act, 1932 : — Section 14, — Securities converted — Debentures— Land for Settlements Account—To mature 1st January, 1956 .. .. 3,206 0 0 Stock — Ordinary Revenue Acoount—Reserve Bank of New Zealand— To mature 1st April, 1946 .. .. .. .. .. 25,500 0 0 Ordinary Revenue Account —State Advances Corporation of New Zealand — To mature 1st April, 1946 .. .. .. .. .. 8,393 0 0 Public Works Fund —General Purposes Account — To mature 15th May, 1957 .. .. .. .. 125,000 0 0 To mature 15th August, 1957 .. .. .. .. 1,650,000 0 0 To mature 15th December, 1958 .. .. .. .. 3,575,000- 0 0 5,383,893 0 0 Treasury Bills— Public Works Fund —General Purposes Account — To mature 13th January, 1939 .. .. .. .. 800,000 0 0 To mature 3rd February, 1939 .. .. .. .. 150,000 0 0 To mature 17th February, 1939 .. .. .. .. 400,000 0 0 To mature 3rd May, 1939.. .. .. .. .. 150,000 0 0 Main Highways Account — To mature 3rd May, 1939.. .. .. .. .. 100,000 0 0 To mature 22nd May, 1939 .. .. .. .. 75,000 0 0 1,675,000 0 0 Loans renewed at maturity— Stock — Ordinary Revenue Account—-Reserve Bank of New Zealand — Matured 15th May, 1938 .. .. .. .. .. .. 250,000 0 0 Treasury Bills— Public Works Fund—General Purposes Account— To mature 19th April, 1938 .. .. .. .. 800,000 0 0 To mature 1st May, 1938 .. .. .. .. .. 75,000 0 0 To mature 15th July, 1938 .. .. .. .. 800,000 0 0 To mature 15th October, 1938 .. .. .. .. 800,000 0 0 To mature 29th October, 1938 . . .. .. .. 60,000 0 0 To mature 1st November, 1938 .. .. .. .. 1,650,000 0 0 To mature 20th January, 1939 .. .. .. .. 500,000 0 0 To mature 25th January, 1939 .. .. .. .. 150,000 0 0 To mature 27th January, 1939 .. .. .. .. 150,000 0 0 To mature 31st January, 1939 .. .. .. .. 60,000 0 0 To mature 1st February, 1939 .. .. .. .. 1,650,000 0 0 To mature 3rd February, 1939 .. .. .. .. 850,000 0 0 To mature 7th February, 1939 .. .. .. .. 150,000 0 0 To mature 14th February, 1939 .. .. .. .. 150,000 0 0 To mature 17th February, 1939 .. .. .. .. 400,000 0 0 To mature 22nd February, 1939 .. .. .. .. 100,000 0 0 To mature 1st March, 1939 .. .. .. .. 200,000 0 0 To mature 7th March, 1939 .. .. .. .. 350,000 0 0 To mature 8th March, 1939 .. .. .. .. 100,000 00 To mature 9th March, 1939 .. .. .. .. 200,000 0 0 To mature 13th March, 1939 .. .. .. .. 250,000 0 0 To mature 15th March, 1939 .. .. .. .. 250,000 0 0 To mature 16th March, 1939 .. .. .. .. 500,000 0 0 To mature 22nd March, 1939 .. .. .. .. 200,000 0 0 To mature 23rd March, 1939 .. .. .. .. 950,000 0 0 Main Highways Account — To mature 3rd February, 1939 .. .. .. .. 100,000 0 0 To mature 22nd February, 1939 .. .. .. .. 100,000 0 0 To mature 16th March, 1939 .. .. .. . • 50,000 0 0 To mature 22nd March, 1939 .. .. .. 100,000 0 0 11,695,000 0 0 Section 40 (6),- — Death Duty Stock replaced by ordinary Stock— Public Works Fund —Electric Supply Account— To mature 15th April, 1949 .. .. .. .. .. 250 0 0 To mature 15th June, 1955 .. .. .. .. .. 250 0 0 Main Highways Account — I To mature 15th February, 1946 .. .. .. .. 1,315 0 0 To mature 15th April, 1949 .. .. .. .. .. 1,400 0 0 To mature 15th June, 1955 .. .. .. .. .. 2,400 0 0 5,615 0 0 Carried forward.. .. .. .. .. .. 19,012,714 0 0

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1938-1939

STATEMENT of the DISBURSEMENTS of LOANS REDEMPTION ACCOUNT—continued.

52

£ s. d. £ s. d. Brought forward .. .. .. .. .. 19,012,714 0 0 New Zealand Loans Act, 1932 —continued. Section 57, — Securities exchanged for Ordinary Stock — Debentures — Ordinary Revenue Account—State Advances— To mature 15th September, 1947 .. .. .. 2,850,550 0 0 Ordinary Revenue Account —War Expenses— To mature 15th July, 1941 .. .. .. .. 500 0 0 Ordinary Revenue Account —Westport Harbour — . To mature 1st January, 1949 .. .. .. . • 10,500 0 0 1 Public Works Fund—General Purposes Account — To mature 15th November, 1941 .. .. .. 13,150 0 0 To mature 15th February, 1946 .. .. .. .. 24,775 0 0 To mature 15th April, 1949 .. .. .. .. 15,770 0 0 To mature 15th June, 1955 .. .. .. 11,120 0 0 To mature 15th January, 1957 .. .. .. .. 5,300 0 0 2,931,665 0 0 Death Duty Stock— Ordinary Revenue Account—War Expenses— To mature 15th March, 1943 .. .. .. . • 2,305 0 0 To mature 15th May, 1952 .. .. .. .. 1,255 0 0 Main Highways Account— To mature 15th February, 1946 .. .. .. . ■ 150 0 0 To mature 15th April, 1949 .. .. .. .. 1,905 0 0 To mature 15tli June, 1955 .. .. .. .. 650 0 0 To mature 15th January, 1957 .. .. .. .. 275 0 0 6,540 0 0 Section 58, — Securities redeemed before maturity — Debentures — Ordinary Revenue Account—State Advances— To mature 15th September, 1947 .. .. .. .. .. 21,500 0 0 Stock — Ordinary Revenue Account—Cold-storage Advances— To mature 15th January, 1957 .. .. .. .. 26,270 0 0 Ordinary Revenue Account—Discharged Soldiers Settlement — To mature 15th November, 1941 .. .. .. .. 113,074 4 8 To mature 15th January, 1957 .. .. .. .. 416,130 0 0 To mature 15th October, 1959 .. .. .. .. 9,988 2 0 Ordinary Revenue Account —Fruit-preserving Industry— To mature 15th May, 1957 .. .. .. .. 29,850 0 0 Ordinary Revenue Account—General Purposes Relief — To mature 15th May, 1957 .. .. .. .. 70,000 0 0 Ordinary Revenue Account—Mining Advances— To mature 15th January, 1957 .. .. .. .. 0 5 1 Ordinary Revenue Account—Nauru and Ocean Islands Account— To mature 15th January, 1957 .. .. .. .. 32,150 0 0 Ordinary Revenue Account—State Advances— To mature 15th May, 1957 .. .. .. .. 40,365 14 11 Main Highway Account— To mature 15th August, 1957 .. .. .. .. 152,260 0 0 To mature 15th December, 1958 .. .. .. .. 96,740 0 0 Samoan Loan Suspense Account— To mature 15th December, 1958 .. .. .. .. 5,355 0 0 992,183 6 8 Securities redeemed at maturity— Debentures— Ordinary Revenue Account—State Advances— Matured 15th September, 1938 .. .. .. .. .. 10,000 0 0 Death Duty Stock matured under section 40 (3) — Main Highways Account— To mature 15th April, 1949 .. .. .. .. 1,210 0 0 To mature 15th June, 1955 .. .. .. .. 1,995 0 0 To mature 15th January, 1957 .. .. .. .. 1,000 0 0 4,205 0 0 New Zealand Debt Conversion Act, 1932-33 : — Section 12, — Securities converted — Debentures— Ordinary Revenue Account—War Expenses — To mature 15th November, 1938 .. .. .. .. .. 700 0 0 Carried forward .. .. .. .. .. .. 22,979,507 6 8

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 19 3 8-1 93 9

STATEMENT of the DISBURSEMENTS of LOANS REDEMPTION ACCOUNT-continued.

53

£ s. d. £ s. d. Brought forward .. .. .. .. ,. 22,979,507 6 8 New Zealand Debt Conversion Aot, 1932-33— continued. Section 16, — Tax-free Stock replaced by Ordinary Stock— Ordinary Revenue Account—War Expenses— To mature 15th March, 1943 .. .. .. .. 7,881,535 0 0 To mature 15th May, 1952 .. .. .. .. .. 0 0 17,169,025 0 0 Tax-free Death Duty Stock replaced by Death Duty StockOrdinary Revenue Account—War Expenses— To mature 15th March, 1943 .. .. .. .. 35,370 0 0 To mature 15th May, 1952 .. .. .. .. 0 0 157,700 0 0 Keparation-moneys applied in redemption of Loans in terms op the Public Revenues Act, 1926, Section 135 (3), — Securities redeemed at maturity— Death Duty Stock matured under section 40 (3), New Zealand Loans Act, 1932— Ordinary Revenue Account—War Expenses— To mature 15th May, 1952 .. .. .. .. .. .. 5,025 0 0 Total •■ •• •• •• .. .. £40,311,257 6 8

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1938-193 9.

MAIN HIGHWAYS ACCOUNT.

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1939.

STATE COAL-MINES ACCOUNT.

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1939.

STATEMENT of DISBURSEMENTS of STATE COAL-MINES ACCOUNT for the YEAR ended 31st March, 1939.

54

£ s. d. Adjustment of subsidy on rates paid to local authorities under section 28, Finance Act, 1934 (No. 3), &c. .. .. .. • • • • • • • • • • • • 81 8 0 Contributions toward cost of— Improvements to Dunedin-Invercargill Main Highway at junction Clarksville-Springvale Main Highway 243 19 8 Pleasant River Bridge .. .. ■ • • • ■ ■ • • ■■ ■■ 414 0 U Sale of land and buildings .. .. .. • ■ • • • • ■ • • • 80 0 0 £819 7 8 ' _ _

Sale of ~ i , s ; d o Plant 14 9 Surplus and obsolete stores .. .. .. ■ • • • • • • • • • b/ J.U 7 £123 5 4

Gross. Credits. Net. — — —- Vote-— £ s. d. £ s. d. £ s. d. State Coal-mines 370,963 1 9 1,691 16 8 369,271 5 1 Interest and othek Charges on Loans and Capital T" T A "RTT TT 1 V " —^— New Zealand Loans Act, 1932, Section 24 (2),— Recoupment to Consolidated Fund of management charges on New Zealand Government securities .. 19 0 0 .. 19 0 0 Finance Act (No. 2), 1932, Section 5 (2),— Transfer to Consolidated Fund in respect of interest payable on capital liability 2,964 8 2 ■■ 2 > 964 8 2 2,983 8 2 . . 2,983 8 2 Amobtization of Debt :— Finance Act, 1928, Section 22,— Transfer to State Coal-mines Sinking Fund Account — Subsection (1): 2 per cent, of amount of loans raised to 31st March, 1939, less amount redeemed, otherwise than from the Sinking Fund .. .. 6,022 0 5 .. 6,022 0 5 Subsection (3) : 4 per cent, of amount redeemed from Sinking Fund to 31st March, 1938 .. .. 5,474 6 2 .. 5,474 b 2 Subsection (3): 4 per cent, of amount redeemed from Sinking Fund during the current year .. .. 270 7 1 .. -70 11,766 13 8 .. 11,766 13 8 £385,713 3 7 £1,691 16 8 £384,021 6 11

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1938-193 9.

STATE FORESTS ACCOUNT.

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1939.

STATEMENT of DISBURSEMENTS of STATE FORESTS ACCOUNT for the YEAR ended 31st March, 1939.

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, 1939.

B. C. Ashwin, Secretary to the Treasury. A. R. F. Maokay, M.Com. (N.Z.), Ph.D. (LoncL), Accountant to the Treasury. 31st July, 1939. Examined, and found correct. J. H. Fowler, Controller and Auditor-General, 3rd August, 1939.

Approximate Cost of Paper.— ['reparation, not given; printing (630 copies), £105.

Price Is. 3d. j

By Authority: E. Y. Paul, Government Printer, Wellington.—1939.

55

£ a. A. Sale of Surplus and obsolete stores .. .. .. • ■ • • • • ■ ■ 3,170 13 6

Gross. Credits. Net. Vote. £ s. d. £ s. d. £ s. d. State Forest Service 480,303 14 6 77,219 19 3 403,083 15 3 Unauthorized expenditure — Services not provided for .. .. .. ■ • 100 0 0 100 0 0 480,403 14 6 77,319 19 3 403,083 15 3 Interest and other Charges on Loans and Capital Liability :— New Zealand Loans Act, 1932, Section 24 (2),— Recoupment to Consolidated Fund of management [ charges on New Zealand Government securities .. 278 3 6 .. 278 3 6 Forests Act, 1921-22, Section 39 (2): — Transfer to Consolidated Fund of National-endowment Kevenue .. .. 18,712 6 6 .. 18,712 6 6 £499,394 4 6 £77,319 19 3 £422,074 5 3

Balance _ , , Date of Ilate of outstanding Amount o f Repayment Amount Date Transfer to Transfer from Transfer. Interest. ,, lf .?L n v Transfer. due. repaid. repaid. 1938. ' j PerCent. £ £ £ Public Works Fund — Electric Supply Account Land for Settlements Account 13/10/38 | 2 .. 50,000 12/10/39 Ordinary Revenue Account 28/3/39 2 .. 50,000 27/3/40 ! 30/3/39 2 .. 50,000 29/3/40 31/3/39 2 .. 60,000 30/3/40' State Forests Account .. „ 31/3/39 2 50,000 30/3/40 £260,000