REPORT OF A SELECT COMMITTEE APPOINTED TO CONSIDER THE STATE AND MANAGEMENT OF THE PUBLIC FINANCES; TOGETHER WITH THE VARIOUS DOCUMENTS ORDERED TO BE PRINTED AS AN APPENDIX THERETO.

Votes and Proceedings of the House of Representatives, 1855 Session I

acta «caJan&.

HOUSE OF REPRESENTATIVES

REPORT OF A SELECT COMMITTEE APPOINTED TO CONSIDER THE STATE AND MANAGEMENT OF THE PUBLIC FINANCES; TOGETHER WITH THE VARIOUS DOCUMENTS ORDERED TO BE PRINTED AS AN APPENDIX THERETO.

TABLE OF CONTENTS OF THE AFPENDIX TO THE FINANCE COMMITTEE REPORT. 1. Minutes of Evidence taken. 2. Financial Statement of His Excellency at the opening of the Session (Enclosure to Message 14) 3. Financial Memorandum of the Auditor-General (Enclosure to Message 14) 4. Detailed Financial Statement for nine months ended 30th September, 1853 5. « " " 30th June, 1854 6. " " for six months ended 31st December, 1854 7. Mr. Commissioner McLean's account current 8. Mr. Kemp's account current 9. Statement of amount required to complete contracts with natives for the purchase of Land 10. Particulars of balance in hands of Colonial Treasurer on 18th August, 1855 11. Abstract Statement of probable Receipts and Disbursements for financial year 1855-56 (Enclosure to Message 27) 12. Amended " " " " " (Enclosure to Message 51) 13. Particulars of balance in hands of Colonial Treasurer on 28th August, 1855 14! Letter from Colonial Treasurer to Chairman of the Committee relative to payment for Mititary Barracks at New Plymouth 15. Estimated Balance Sheet on 30tb June, 1855 16. Statement shewing the estimated Surplus Revenues for year ending 30th June, 1855 17. Provinces in account with Surplus Revenues, estimated to 30th June, 1855 18! Mr. Commissioner McLean's account current for purchase of Native Lands from Ist Jinuary, 1854, to to 23rd August, 1855 . . 19 A Return of the number of Acres acquired from the Natives and partially paid for m year 1854 u " " " to 80th June, 1855 21. Return of Homesteads purchased in year 1854 22 Return of Lands for which the Commissioner is in treaty with the Natives 23! Memorandum of the Commissioner relative to the amount of Land acquired in each Province. 24. Statement shewing the cost of collection of Customs Revenue for nine months ended <ilst 25. Statement shewing the expenditure on account of Surveys, and the collection of the lerritorial Revenue for nine months ended 31st March, 1855 26. Statement of sums paid on account of services mentioned in the schedule to the Constitution Act . . 97 Detailed statement of Expenditure of Civil List. 28 " Statement shewing the amount of Government Scrip issued exercised, and to bel exercsed. It Payments made on account of the New Zealand Company's Debt from 22nd May, 1854, to 18th August, 1855 , . 30. Particulars of balance in hands of Colonial Treasurer on olst December, 180 i 31. Estimated approximate Balance Sheet on 30th June, 1855 33 Wellington and Canterbury, and the General Government on the subject of the Surplus Revenues (Enclosure to Message 14) 34. Estimates of Expenditure of the General Government of New Zealand for the year commencing Ist July, 1855

iifSy XraJanK, HOUSE OF REPRESENTATIVES. REPORT OF THE COMMITTEE APPOINTED TO CONSIDER THE STATE AND MANAGEMENT OF THE PUBLIC FINANCES. The Committee appointed to consider the state and management of the Public Finances of the Colony, report as follows: — The voluminous accounts laid before them, and the probable short duration of the Session, have compelied your Committee to limit their attention to the leading principles which should govern the Finance of the Colony, and to some of the more prominent facts brought before their notice. They have not ventured to test the accuracy of the accounts in detail. That examination and their final adjustment, must be left to a future Session and will probably form the first work of a Responsible Government. Many of the questions which have presented themselves so deeply concern the Colony and the Provinces, in their mutual relations, that it would be improper to decide them in a House so reduced in numbers, and so unequally representing Provincial interests. But it may be useful to bring them under your notice; and our conclusions may serve as suggestions for the consideration of a future session. The object of enquiry submitted to us, is to ascertain the financial position of the Colony, the knowledge of which is a necessary preliminary to any careful or prudent appropriation of the Public Revenue. We are unable to present to the House any complete result, the accounts submitted to us are not in a shape which enables us to do so, they only extend to the 31st December, 4854. The Sub-Treasurer's accounts for the Southern Provinces since that date have not been received by the Government at Auckland, and we have been therefore compelled to proceed partially upon Estimates. Our first object being (without pretending to minute exactness) to arrive at an approximate view of our assets and liabilities (exclusive of fixed charges, such as the Company's Debt and Debentures.) We commenced by ascertaining that the Cash Balance in the hands of the Colonial Treasurer on the 18th August instant, the day of our enquiry, was 20,747/. ss. 9d. The Auditor-General states that on the 30th June, 1853, the Cash Balance in the Treasury and Sub-treasurers was 37,608 Z., but this was subject to current charges and payments to Provinces. The Auditor-General estimates the current charges at about 60001. For practical purposes we may assume the above sum of 20,71 "d. ss. 9d. as the amount available to meet our current liabilities accrued up to the 30th June last. We next proceeded to ascertain the amount of such liabilities. In the course of that enquiry, involving as it did the amounts due to the Provinces, and the principles which ought to govern the accounts with the Provinces, we have been, led incidentally to touch upon the main questions affecting the finance of the Colony.

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1. The Colonial Treasury holds the sum of 5860/. due to sundrv acx'p* UC Intestates Estates, Hospital Trust, English Post Office, Income lax, Sic. For these the Colony is responsible. We mav remark incidentally that as to the amount due to Intestates Estates, in the opinion of your Committee it ought to be removed from the general account, and set apart as a special I und for its proper object. The question whether the Colonial Tresurer is the proper custodier of this Fund appears to vour Committee doubtful. The Supreme Court,which is responsible to the claimants on the Fund, ought to provide for its proper custody. The Regulation of this and Funds ofa like nature appears to be fit matter for the consideration of the Legislature > 2. The Colonial Treasury received in the year 1854-55 the sum of .>2,896/. on account of Land purchases, but which sum according to the statement of the Auditor-General, is held in suspense, to be carried over to the next year's account. This is a liability for which provision must be made; we shall presently have to remark upon the proper mode of treating the Fund. 3. Therearedue, according to the Auditor-General's statements, to sundry Provinces various sums up to the 30th June last. The Balances on that day are stated by the Auditor-General proximately as follows. Due to. Due from. Due to Auckland .... 10,000 ~ ~ Wellington . . . 9,000 „ ~ New Plymouth . . 1,590 ~ ~ Otago 725 Due from Canterbury . . . 6,500 ~ ~ Nelson .... 5,500 £21,115 £12,000 The balances stated to be due from Canterbury and Nelson are said to be in course of liquidation from refund of accruing Revenue, but are not immediately available. Those Provinces to which balances are admitted to be due, are clamourously requiring payment. 4. There is due to the New Zealand Company, balance of fourths of the Land Fund to the 30th June last, about 4,270/. 5. Besides these sums which appear on the Auditor-General's accounts, Mr. Commissioner McLean states that there are still due, ascertained balances amounting to about 12,700/., on former purchases of Native Lands, payable in the current financial year, exclusive of about 400/. payable in 1857 and 1858, of the sum required for completing purchases at Hawke's Bay, hereafter referred to, amounting to 8,500/. and exclusive of other amounts, apparently of considerable extent, in cases not yet defined. These are debts due from the Land Fund; and although some of them do not require prompt payment, yet, for the purpose of ascertaining our present financial position, and particularly for reasons (which we shall hereafter advert to, we treat them as present liabilities, to be brought into charge, and provided for. 6. There is a sum due to the Natives for per centage on land sales, the exact amount of which cannot be ascertained, but estimated at not less than 1000/. The excess of expenditure for the past year, for which provision is asked in the present Appropriation Bill, amounts to 6075/. 7. Thus far the calculations on which we have proceeded do not substantially differ from those of the Government accountants. It will be seen that the above is merely an approximate view of the slate of our Finances. No credit is taken for sums in the hands of the Sub-Treasurers. On the other hand, nothing is debited for current outstanding ordinary liabilities, or current payments to Provinces. As regards the sum of 32,896/. due to the land account, questions have arisen. The mode in which the fund arises, is as follows:—Parties applying to purchase land are, in general, obliged by the Regulations to pay, at the time of application, the full amount of their purchase monies; but a delay

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necessarily takes place in completing the surveys of the land applied for. Till this is done, it is not absolutely certain that the lands will be found available, and the purchases finally completed. It is estimated that a per centage of from 4 0 to \ 2 per cent, of the money so paid is refunded on account of deficiencies of survey. Besides this, the charges for surveys must be provided for in the service of the year when the work is performed. For these reasons, it is said that these land payments should be held in suspense, to be finally brought to account when the surveys are completed, and not before. On the other hand, it is urged that in point of fact the purchases are considered as complete from the time of payment, and purchasers, in many instances, and generally throughout the Southern Provinces, assume possession. The suspension of a large fund practically available for the public service is simply mischievous. The per centage of probably refunds may be calculated with "sufficient exactness; if needful, an allowance may be made for the estimated cost of surveys to be carried over to the service of the next year; the New Zealand Company's fourths may be retained in account; add the balance distributed, according to the provisions of the Constitution Act. A majority of your Committee concur in the latter view; and it may be observed, that in the correspondence between the Superintendent of Canterbury and the Government, respecting the distribution of the Land Fund, this point appears to have been conceded by the Government. It is right to state, that the Auditor-General adopts a view different from either of the above. He considers these land payments as deposits, to be held in suspense, but available, and which may be drawn upon for the purchase of Native lands. Your Committe cannot concur in this view. Either it is a Fund, held in deposit only, upon incomplete transactions, and which therefore cannot properly, under any circumstances, be touched for any purpose whatever; or it is available (subject to the deductions mentioned), and in this case, it belongs to the service of the year in which it accrues. Applying this principle retrospectively, the Land Fund treated as deposit on the 30th June, i 854, will have to be dealt with accordingly. But whatever view as to the distribution of the money may be adopted, it is clear that the amount of this fund, held over on the 30lh June, 1855, is a liability for which provision must now be made. According to the foregoing statement, there are outstanding liabilities in excess of the available assets amounting to 72,097£. The balances said to be due from Canterbury and Nelson, but which are in dispute, will, if paid, reduce the amount by gradual liquidation, but the circumstance that one Province has been allowed to receive monies in excess of its proper distributive share, appears to your Committee no ground for deferring payment to those Provinces to which balances are admitted to be due. How it happens that such liabilities exist is a question which can only be solved by examination of the accounts in detail, and the circumstances of the expenditure. But the balances due to the Provinces have been calculated by the AuditorGeneral upon a principle which appears to your Committee fallacious. He calculates the distributable surplus available for the Provinces as merely the available cash balance remaining at the end of each period, without regard to the legality of the charges borne on the service of such period. In order to explain clearly what your Committee believe to be the true position of the Provincial accounts, it will be necessary to recapitulate briefly the provisions of the Constitution Act relating to the charges on the revenue, and the distribution of the surplus (a.) Under the Constitution Act the Governor is empowered, out of the ordinary and land Bevenue, to pay the charges of collection and management. b.) Out of the Land Bevenue he is to retain the New Zealand Company's 4ths, as well as the cost of purchasing native lands.

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List e ' rdinary and Revenue he is to retain the Civil m . f(er nnd subject to the above deductions, the General Assembly may make such appropriations as it may deem right. * (e.) " The surplus of such Revenue which shall not be appropriated as foresaid shall be divided among the several Provinces for the time beine established in New Zealand, under or by virtue of this Act, in the like proportions as the gross proceeds of the said Revenue shall have arisen therein respectively and shall be paid over to the respective Treasurers of such Provinces for Mie public uses thereof, and shall be subject to the appropriation of the respective Provincial Councils of such Provinces." These are (he terms of the Constitution Act (section 60). The Appropriation Act of the last Session follows the same rule. It would be superfluous to add arguments to enforce the reasonableness and justice of this provision. Ihe Provincial Governments are in like case with the General Government as to their financial necessities. They have establishments to maintain, and the whole local service to provide for, the maintenance of which is of equal importance to the interests of the Colony with the services of the General Government. This provision was obviously intended to place them, as far as possible, in a position independent of the General Assembly. Their right to the surplus revenue must then be viewed as a legal vested indefeasible right, governed by strict law, and which cannot be infringed upon, any more than the civil list or the Company's 4lhs. The principle, then, on which the accounts with the Provinces should be framed, are clearly these :—Year by year (or for each financial period) to bring to account the Revenue accruing during ihat period ; thereout to make the deductions authorised by the Constitution Act. Then to deduct the appropriations of the General Assembly, and to carry over the surplus to the Provincial account, for distribution, according to the ratio prescribed by the Constitution Act. But savings are sometimes made out of the sums appropriated for particular services. How are such savings to be treated? Ought they to be retained on account of the General Government, and cari ied forward as balances and made available towards excess of expenditure during the same period on other services? Or ought they to be considered as diminutions of appropriation, and go to augment the distributable surplus for the Provinces? In all appropriation Acts provision is made, not for absolute and final sums for particular services, but only for amounts not exceeding the particular sums specified. Whatever, therefore, may not be expended on the specified services, must be regarded as unappropriated, and go to augment the distributable surplus. How, then, is provision to be made for excesses of expenditure, which in the nature of things must happen in carrying 011 Government? No other mode is open but to treat them as liabilities, for which provision must be made out of future revenue, either by loan or current appropriation. The peculiar Constitution of New Zealand necessitates a strict adherence to this rule. There can be no doubt that the Legislature will at all times be ready to indemnify the Executive Government against liabilities, for expenditure, bona fide incurred for the service of the Colony, in reasonable discretion, under unforeseen contingencies ; though it must be observed that a mutual confidence between the Executive and the Legislature is an indispensable condition for the safe application of this rule. This, indeed, is the only check which the Legislature can impose upon any degree of improvidence in the expenditure of public money. But in construing the! provisions of the Constitution Act, a question has been raised, whether the ordinary revenue raised under Acts of the old Legislature, falls under the provisions of the Constitution Act; the 64th clause of which refers only to Revenue raised under acis of the "General Assembly." Without entering into minute discussions on the precise effcct of these words, vour Committee are of opinion that, 011 all accounts, the Revenue of the Colony, whether raised under Acts of the Assembly, or of the old Legislature,

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should be governed by the rules laid down by the Constitution Act, and be subject to deductions and distributed accordingly. Viewing the rights of the Provinces as thus far settled, the advances made to them during the currency of the respective financial periods, will of course be adjusted on this principle. We come now to the practical application of ihese rules. The Constitution Act came into force on the 47th of January, 4 853. For convenience, we may assume the beginning of the vear as the commencement of the first financial period. Up to the 30th September, 1833, the Appropriation Act of 4852 was in force, modified by the provisions of the Constitution Ac [- The Land Kevenuc was governed by the regulations of the 4th March, 4 853. This will form the Ist Financial period. From that date to the 30th June, 1834, both ordinary and Land Revenue were administered in conformity with Sir George Grey's Regulations of the Bth August, 1833. This will form the 2nd Financial period. From the Ist of July, 1854, to the 30th June, 1855, the revenue was appropriated by the Act of last Session. This will form the 3rd Financial period. As regards the last period, viz., from the Ist of July, 1834, to the 30th of June, 1855, there is no difficulty in applying the rules laid down by your Committee. But there is a difficulty in applying the same rules to the previous periods \iz., from the Ist January, 1853, to the 30th June, 1854. As regards the Ist period, viz., from the Isi of January, 1853, to the 30th September, 1853, it is urged on the one side that, treating" the Appropriation Act of 1852 as pro tanto a valid appropriation of the Revenue, the rule must be applied of considering the surplus as unappropriated and distributable amongst the r i he amount covered by the Appropriation Act is 41,4011. 3s. 6 1., out of which there were savings on particular services of 7325/. Os. 9d.' 'J he difference, 3i.076/. 2s. 9d., is a legal charge on the Revenue. The unappropriated Revenue subject to the deductions fixed bv the Constitution Acteoes to the Provinces. During that period there was an excess of expenditure for which no provision is made, amounting to 17,635*. 6s. Bd., the particulars of which will be seen on reference to the accounts, and which must form a subject for the consideratian of the Legislature. A contrary view has been taken. It is said the surplus Revenue of this first financial period, over actual authorised expenditure of the same period, is properly chargeable with such actual though unauthorised expenditure, as the General Assembly shall think proper to sanction as reasonable. As regards the 2hd period, viz., from Ist October, 1853, to 30th of June, 1854, a difference of opinion also exists in your Committee. On the one side it is contended that equity and good faith with the Provinces require that Sir George Grey's regulations of the Revenue, without regard to strict legality, ought to be treated as final; and if necessary, confirmed and effectuated by the General Assembly. According to Ihese Regulations, the charges to be deducted from the Revenue were- the charges of collection and management, the Civil List, the New Zealand Company's fourths, the sums payable for Native land purchases, and such charges as were established by "local Ordinances, such as interest on Debentures, etc. It is to be observed that the Provincial Councils made their appropriations on this basis. Accepting these Regulations as final, it is contended that the surplus ought to be treated as unappropriated, and distributable amongst the Provinces. On the other hand it is contended that Sir George Grey's regulations were illegal, and cannot now be acted on that the General Assembly still has the legal right of appropriating the Revenue of that period, and the Government asks thein to exercise that right, by appropriating the same in discharge of payments in excess made during that period, and for which otherwise no provision is made. The amount of such payments in excess is 15,788/. 17s. Id The particulars will be seen on reference to the accounts. 1l is urged that would be unjust to throw upon the Revenue of future years a charge bona fi

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incurred during lhat period, for llie public service of the Colonv the effect of which must be to burthen the Colony with a debt. On the other hand it isargued that wrong will be done by the General Assembly now disturbing arrangements made and acted upon by Sir George Grey with the Provincial Governments ,upon the. strength of which (heir whole financial operations have been carried on. It is urged that, as to incurring d«bt, the only question is whether debt shall be incurred by the General or Provincial Governments the necessities of the one being at least equal to those of the other ; whilst it is suggested that the General Government may borrow with greater facility than the Provincial Governments. J In reply to the appeal to good faith, it is said, that Sir George Grey's Circulars of the Bih August, 1853, distinctly point to a future adjustment. That is admitted, but not, as on the other hand is contended, in the sense of adnutting new charges or opening the door to new appropriations; but only to determine the exact quota of the Provinces, upon ascertaining finally the amount of their respective Revenues. J hen, it is pointed out, that great inequalities exist in the proportions of Revenue acruing in the respective Provinces in different years , Canterbury in particular, during llie period under consideration, had a Revenue of about 40,000?., whereas in other years it has not amounted to more than from 15 to 20,000?. To relieve the revenue of lhat period from the charges in question, and throw them upon future years, will hare the effect of easing that Province from its due proportion of contribution. It is impossible wholly to overlook the practical results of whatever rule may be adopted, but whatever that rule may be it is the opinion of your Committee, that it should, as far as possible, be governed by rules of justice, irrespective of consequences as affecting one Province or another, The foregoing remarks are founded on calculations submitted by the Auditor-General, in which throughout, it is assumed lhat the sums required' for the purchase of Native Lands are deducted from the General Territorial Revenue. The total amount so expended from the Ist January, 1853, to 30th June, 1855, including ascertained outstanding liabilities, exceeds £100,000. Of the extent and particulars of this expenditure the Legislature, until the present Session, has known little beyond the fact, vaguely stated, that from some source or another large sums of varying amounts were required to be, and were being, expended in ihe purchase of Native lands; indeed, it is only by the enquiries of your Committee lhat any certain information on this head has now been obtained. The Government itself seems apparently unaware of the extent and magnitude of its liabilities. The Colonial Treasurer informs us that he knows nothing of Mr. McLean's accounts or transactions. The Auditor-General returns Mr. McLean's and Mr. Kemp's accounts, so stated as to make it appear that the sum of £41,0u0 remains open as "Ralances unaccounted for." Nor does he seem to have been aware, until informed by your Committee, that upwards of £15,000 was still outstanding as liabilities on this account. It is due to the Auditor-General.to slate that he appears to have warned the Goverment not to exceed in the purchase of Native Lands certain specified limits. There is ground for complaint thai an expenditure, which up to the 50th June, 1854, had reached no less a sum than about 53,000?., should noi have been expressly brought under the notice of the Assembly during the first and second Sessions; and lhat an expenditure of not less than 50,000?. including outstanding liabilities, should have been incurred during the year last past, in contravention of the obvious meaning of his Excellency's Message No. 5, which clearly intimates lhat" noaclivenegotiation for the purchase of Native Lands" would be carried on, leading the House, by natural inference to believe that no extensive or cosily purchases would be made. The question how to provide for and apportion the cost of purchasing native Lands, is one of the great political, as well as financial difficulties of the colony. It is the bone of contention between' the Northern and Middle Island. The great bulk of the Northern Island still remains unpurchased from the Natives. The native title, wilh trifling exceptions, is extinguished throughout the whole of the available lands of llie middle Island. Treating ihe cost of native Land purchases as a charge on the general Revenue. The interests of the two Islands become antagonistic, ' lie constitution act places in the hands of the Governor the delicate task ofexpending in

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the purchase of native Lands such portion of the whole Land Revenue of the colony as he may deem it right. With a power of this kind, subject to no limits, he holds in his hands the interests of the two Islands for the Land Revenue is the only source to which the Provinces can look for local improvements. It will be impossible to conciliate the conflicting interests of the two Islands except by the utmost moderation in the exercise of such a power, the greatest prudence of administration, the utmost explicitness and open dealing with the legislature, and a careful observance of whatever may be specified as the inttended limits of expenditure. At the present rate, the state of the Land Fund account appears to be this— Estimated Receipts .... IOO,OOOL £ Cost of Survey, and Management 000 New Zealand Company's 4ths ........ 23 000 Proportion of charge for General Government, say . . 20,000 Average expenditure on purchase of Native Lands for the last 2| years, say 100,000/., average 40,000/. per annum 40,000 Ralauce divisable amongst the Provinces less than . . nil. £102,000 The Provinces of the Middle Island complain that Ihey are deeply aggrieved in this mailer. Canterbury and Nelson are represented in the public accounts as debtors; and their Land Fund is withheld from them. They insist that, so far from being public debtors, on a true view of the accounts, money is due to them, and they complain of the sudden impounding of their Land Fund, without accounts rendered, upon the mere suggestion that they have been overpaid. When they are told that their money is required to defray the cost of purchasing Native Lands (hey exclaim loudly against this unforeseen charge, its amount, its nature, and the circumstances under which it has arisen. They point to Sir George Greys regulations and to (he official documents issued under the authority of his present Excellency, as containing professions of an intention to charge the sums required for the purchase of Native Lands on the Provinces where the lands are purchased, and not on the general territorial Revenue. In the circular to the Superintendents of New Plymouth, Wellington, and Auckland, of 24th December, 18S3, is the following memorandum. " One fourth of the gross proceeds of land sales in the Province of is to be paid into the Colonial Chest, to the credit of the hand Purchase Deposit Account. A separate Land Purchase Deposit Account will be open for the Province. Moneys issued from (he Colonial Treasury for the purchase of Lands, are to be repaid from the Provincial Deposil Account. If the advances are issued from the Land Fund Deposit Account of other Provinces, you will be required, after defraying the first charges on the Land Fund, to remit the monthly balance of the proceeds of Land Sales to the Colonial Treasury at Auckland, or Sub.Treasury at Wellington as the case may be, until the whole of the advance from the Land Purchase Deposits of the other Provinces has been repaid, making in the interim no payments to the Provincial treasury, nor making any apportionment either on account of the Province or Immigration." Apparently in conformity with these regulations, his present Excellency in Message No. S, Sess. 2, after laying before the House reasons for abstaining altogether from active negociations for the purchase of Native Lands, states his intention to adjust a payment on that account made from the Land Fund of the Province of Nelson by a contributary deduction from the Land Fund of Canterbury; he also slates in a financial Estimate appended to Message, No. 5, that the sum o'f 7,200 i. borrowed from the Commissariat Chest (and which your committee understand was applied for the purchase of Native Lands at Wellington), is a loan to be repaid out of the first receipts of Land Fund of Wellinyton. It is contended from these documents that it appears to have been the clear intention of the Government at that time to make the purchase of Native Lands a Provincial and not a General charge—and that such principle was not abandoned until a change was introduced—suddenly and with a retrospective effect,—in the course of the last financial year. Upon the faith of these existing Regulations, the Provinces alledge that all their financial arrangements have been based. They complain of hardship, and wrong in the sudden and retrospective leversal of these arrangements, the effect of which is, to mortgage their future Revenue for a debt not created by their own Act. Ihe answer of the Northern Provinces, is, thai the Constitution Act makes the cost of purchasing Native Lands, a General and not a Provincial charge; thai the Provinces of Canterbury and Nelson have received an undue share of Ihe Public Revenue, and that it is only just to the olh#r Provinces that they should be made to refund.

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Two membeis contcnd that the Memorandum of the 2ith nf h \ . ou - • be understood merely as embodying an arran-emen mil n nrH , 1853 ,S ( ° such purchases in ihc hands of local aulborilies, and thai whore L by no means warrant the belief (hat the purchase of land was t„ un V® rsto i od th ey vincial and no. a genenl question, or in 'any way princK fci n ~ by the Constitution Act and the Regulation* of the 4th March. " nciples lald dow » 1"e ma jority of your Committee do not concur in this view. It appears to thorn to have been the natural effect of Ihe document to convey to the ProvE the im press,on that the Government intended to make the expenditure on na an Z chases a strictly Provincial charge. At the same time (he GovernmeiTßeitiL CoStion Act. 1 " 10 " >OUr COmmU,Ce ' bC LuW t0 su l ,crsedli lhe s,ric ' rule of the Whatever may be the view taken as to these questions between the General Government and the I rovmces of Canterbury and Nelson, assuming (he position to be correct that the Constitution Act makes Ihe charge in question a General, not a Provincial one, Ihey do not appear to your Committee olherxvise malerial than as they may affect the spirit in which the dissalisfied Provinces are likely to meet Ihe case and theatlilude they may possibly assume in questioning the Government expenditure. We have mentioned Ihe total amount spent in nalive land purchases, including outstanding ia.bli .es, as exceeding 100,000*., of lliis the Government accounts rendered only show the manner in which a part of this money has been expended The sum of about 41,000/. is slated to be remaining open in Mr. Commissioner Maclean's and Mr. Kemps accounts as " unaccounted for balances." In making advances lor this service, Ihe practice is this. The Governmenl, by a letter from (lie Colonial Secretary lo some Receiver of Public Revenues, (either a Commissioner ol Crown Lands or a Collector of Customs, or sometimes by dratt on the Commissariat) authorises the Commissioner to draw to the amount which he requires. These advances are "treated as Imprests. When the Commissioners render theiraccounts, warrants, under the hand of Ihe Governor, are issued for such disbursemenls as appear to lhe Andilor-Ceneral properly vouched, and the amounts, when thus placed on warrant, are carried lo final accounl. All sums not so accounted for stand over against Ihe Commissioners as unaccounted for balances, and appear in Ihe public accounts as imprests. 11 is not supposed that Ihe sums placed at Ihe disposal of the Commissioners are nol duly expended and will not be finally accounted for. It is due to Mr. Commissioner Maclean lo state that he informs us that he has rendered accounts to Government showing discharges lo the greater part of Ihe assumed balance in his hands, and (hat in point of fact he holds only about 2.000/. for current purposes ; but the financial syslem cannot be satisfactory to (he colony, which exhibits a sum of no less than 41,000/, in the hands of public accountanls, as unaccounted for balances. The following general remarks occur lo your Commitlee The system of making large advances from the Treasury in the way of imprest appears lo your Committee liable to great abuse, and ought lo be put under slr.c' control, or altogether stopped. In furtherance of this suggesiion your Commillee observe that in the neighbouring Colony of Victoria, a slale of The public finances similar lo our own has been brought about. The Governor of lhal colony has recently appointed a Commission lo revise (he public Expenditure, in Ihe first paragraph of which Commission his Excellency complains "of lhe syslem of Imprests, by which a very large proportion of the moneys enlrusled to the Heads of Departments was unaccounted for." There appears lo be no public officer whalever, whose duty ii is to take account of such imprests. The power of lhe Governor over the Revenue appears absolulely wilhout control. The Colonial Treasurer stales lhal he considers himself obliged to pay moneys according lo His Excellency's orders, either with or without warrant. Until (his power is placed under Constilalional check, (he Legislature cannot exercise any practical control over the conducl of the Execlive. There is no syslem of Final Audil whalever. The so-called Audilor-General appears to be merely an Accountant-General. The public accountanls seem never, in fact, lo obtain a final discharge. Indeed the Audilor-General stales that il is nol his business lo audit lhe Treasurer's accounts. They are, it is said, audited in England.

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The Colonial Treasurer has no knowledge whatever of the Finances of the Colony. He simply receives and p«ys money, the accounts of which do not go to him but to the Auditor-General. These accounts are rendered in Auckland monthly, and from the quarterly ; and as the Governor, by the system of imprests, operates on the accounts either of the Treasurer or the Sub-Treasurers, it is utterly impossible at any time to ascertain with exactness the state of the public finances. In reference to His Excellency's Message, No. 21, transmitted to the House, and re erred to your Committee, they find that His Excellency, after calling attention to correspondence from Mr. Commissioner Maclean, informs the House that the native chief, Te Hapuku, of Hawkes Bay, had come up to Auckland to receive payment for several valuable blocks of land in the Ahuriri, and that Mr. JHaclean requests that a sum of four thousand five hundred pounds (4,5601.) may be sent to the district Commissioner, at Hawkes Bay, as first instalment on account of the various purchases alluded to in his report." His Excellency then stales " that the Government finds, upon inquiry, that this advance cannot be made without interfering with the advances to Provinces, and thereby inconveniencing the Provincial Governments, and that he accordingly submits the subject for the consideration of the House, with a view to obtaining, for his guidance, their advice and recommendation." Your Committee have carefully considered His Exeellency's request, and the va~ nous documents accompanying His Excellency's Message. Whilst admitting the importance of acquiring native lands, your Committee are nevertheless of opinion, that nothing should be done to disturb or interfere with Provincial arrangements, resting on rights established by the Constitution Act. lour Committee treat the right of the Provincial Legislatures to the surplus unappropriated Revenues, arising during each financial period as a vested indefeasible right, which no circumstances would justify the General Government in disturbing. Taking this view, your Committee cannot recommend that the moneys required for the particular service referred to in His Excellency's Message, should be supplied from the funds belonging to the Provinces, so as to interfere with the advances made to them ; nor are your Committee prepared to offer for your consideration any suggestion in reply to His Excellency's request. Your Committee cannot, however, overlook the fact that the case referred to in His Excellency's Message, the circumstances are such as in their judgment amount virtually to a contract with the natives interested in the lands in question, and that although the District Commissioner has, in the opinion of your Committee, acted without sufficient authority, it is highly desirable that the Government should make good the engagements of its agents. In connexion with the matter referred to in His Excellency's Message, your Committee would call the attention of the House to the system now adopted of making native land purchases. \ our Committee find that the business of this department of the public service is carried on by a Chief Commissioner and several District Commissioners, stationed in various parts of the country. Your Committee have not been able to arrive at any distinct or positive view of the nature or extent of the authority of the Commissioners, or of the rules or instructions by which they are guided in their dealings with the natives. It appears, however, to be the general practice of the Chief Commissioner (to whom the communications of the District Commissioners are addressed), to report to the Government all offers made by the natives for the disposal of their lands, and at the same time to recommend to what extent purchases shall be made. As a general rule the recommendations of the Commissioner are adopted by the Government. In making the reports referred to, the Commissioners also state the sum which they will immediately require for the purposes of the proposed contract, and these sums are usually at once placed at their disposal, by way of Imprest, from funds (arising not merely from the Land Revenue, but from General Revenues) in the hands of some public ac- , countant, within the Province in which the lands are situated. Your Committee, however, find that the sums thus demanded by the Commissioners do not always represent the total amounts contracted, or agreed to be paid by way of purchase money, but that in some instances the amount to be paid is made payable by instalments, running over a period of years, whilst in other cases the amount to be ultimately paid actually remains unascertained. It is right in this place to call the attention of the House to this system of payment by instalments, which operates in the nature of a charge upon the future unascer? tained revenues of the Colony, the receipts from which may possibly be insufficient to defray the charges thus imposed upon frhem by anticipation. The difficnlty is of course greatly magnified in cases where the amounts of the instalments thus charged are ascertained.

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Admitting (to commercial and, to some extent, political advantages arising from he system of payment by instalments, your Committee are nevertheless of opinion hat itis ca'cnlated to introduce serious confusion into the public financial transactions ol tins Colony, and that, in order to place the financial position of this Colony vear by year, upon a sound basis, it is essential that the total amount of the funds necessary lor Native Land Purchases should be provided in account with the financial Denod in which the transactions actually take place. Whilst your Committee are not in a position to suggest any mode by which a correct estimate may be made of the amount which will be required in any financial period lor the service under consideration, they are of opinion that any estimate actually made should not be exceeded, but that any surplus required should be provided for in some other manner. If this course be not adopted, and rigidly adhered to the financial arrangements of the Provincial Governments are at all times liable to be thrown into the utmost contusion. Your Committee further beg to express their em* phatic opinion that in the instance referred to by His Excellency's Message, and also as a General Kule no payments should be made to natives for lands over which rival tribes or families have claims, the adjustment of which amongst themselves have not been previously amicably and definitively arranged. Your Committee find that the other Messages referred to them, relate to matters which more properly come under the cognizance of the Committee of Supply. HENRY SEWELL, Chairman*

APPENDIX. MINUTES OF TIIE AUDITOR-GENERAL ON THE DRAFT REPORT. NO. 1. The meaning of the Message No. 5, is, that the Governor did not feel justified in adopting the scheme entertained by the first Ministry of increasing considerably the cost of the Land Purchase Department, with a view to unusual exertions on the part of the Government to hasten the extinguishment of aboriginal titles to land. That it was not intended to abstain from land purchases, is clear from a prior paragraph of the Message—which appears to have escaped the notice of the Committee —but which informs the House that it would be necessary to set aside out of the estimated Revenue of the period, a considerable sum for Land Purchases. His Excellency further stated in the Message, that he had not included any sum for Land Purchases in the Estimates, as he wished to take the recommendation of the House as to the amount. The House however came to no resolution on the subject. Immediately after the conclusion of the Session, the Government, I believe, informed the Superintendents of its intention to appropriate £20,000 for Land Purchases.* Although this Estimate was exceeded by about 15,000?. the excess was advanced entirely out of the Land Deposits at Auckland lying idle at the time in the Treasury Chest, so that the expenditure on this account cannot have interfered with the past financial arrangements of the Provinces, and need not interfere with the present. Charles Knight, Auditor-General.

NO. 2. The Auditor-General in making up the accounts of the Colony for the information of the House, treated the sums which came in course of payment during each period, as payments of the period without reference to any portion of them being on account of arrears or otherwise. By adopting this course the Balance available at the termination of any period became the surplus Revenues distributable among the Provinces. The Auditor-General is of opinion that unless a similar practice be adopted in the preparation of the Appropriation Bill of each year, the settlement of the accounts of any period will be protracted to a most inconvenient degree. Under the present form of the Appropriation Acts the accounts of the Colony cannot be closed until all the liabilities of the period are discharged, and the outstanding accounts are got in. If the accounts were closed at the end of six or seven months, there might still be outstanding payments, which had not been foreseen, to disturb the balance, so that the accounts will be constantly open and unsettled. The most convenient principle and the correct one to adopt is, that the votea should be for the appropriation of certain public monies which shall come in course of payment during the year; not as at present for defraying expenses incurred on account of the year. The Auditor-General could then on the termination of the year close the accounts, after retrenching all payments in excess of the votes. The sums voted for any service would be applied to that service only. No savings in one Department would be applied to the service of another. Balances of votes unappropriated, wonld be placed to the credit of the Surplus Revenue Account for distribution among the Provinces. Charles Knight, Auditor-General.

MEMORANDUM OF THE AUDITOR GENERAL. (Enclosure to Message Xo. 5§.) (ORDERED TO BE PRINTED, SEPTEMBER 3, 1855.) The Auditor-General begs to bring under the notice of his Excellency the Officer administering the Government the following extracts from a printed Report of the Finance Committee of the House of Representatives : — " The so-called Auditor-General appears to be merely an AccountantGeneral Indeed, the Auditor-General states that it is not his business to audit the Treasurer's accounts. They are, it is said, audited in England." The conclusion to be drawn from the above statement is, that I have entirely .abandoned the duties of my office, and that the Treasury accounts are no longer examined and audited in the Colony - It would also be supposed that the Committee had made full inquiries into the nature of the duties performed by the Auditor-General, and that they had at least taken my evidence before they made such allegations against me. The only questions on the subject which I can recall to memory had reference to the issues of monies under Imprests, to which I replied that both the Public Accountants, and the Auditor, kept full accounts of the issues of such monies. I also stated incidentally that I had audited the accounts of the Colony up to the 31 st of December last, but that I had no power to issue an effective discharge to accountants. I never made so absurd a mis-statement as that it was not my business to audit the Treasurer's accounts; and lam at a loss to understand how such an idea could have been seriously entertained by the Committee, especially as I understand that there was brought before the Committee the Query Book of the Colonial Treasurer, in which nearly fifty leaves were taken up with queries made by me as Auditor-General since the Ist of January last. In fact, the Audit Departments in New Zealand have always audited the Treasurer's accounts. Besides, a very voluminous correspondence in the form of memoranda on the "public accounts of the Colony, about sixteen hundred queries have been addressed to the Public Accountants during the past financial year. The Committee also state in their report that— " There is no system of final audit .... The public accounts seem never in fact to obtain a final discharge." In reference to the final audit, as there seems to be a misconception on the subject, I may state in explanation that I have fully examined and audited the Public Accounts of the Colony ; but neither the Commissioners of Audit in England, of themselves, nor the Auditors in new Zealand have power to give a final discharge to public accountants. The power is generally vested by law in the Lords Commissioners of Her Majesty's Treasury, and the Commissioners of Audit give a quietus under the authority of a forma! warrant of one or more of the Lords of the Treasury. The practice in England is, for the Commissioners of Audit to make up a statement of the accounts audited by them, and to transmit it to the Lords Commissioners of Her Majesty's Treasury, who having examined it, return it to the

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Audit Office with their warrant, directing the Commissioners of Audit to pass the accounts with such alterations as the Treasury may deem just and reasonable, and the accounts, having been so made up, a quietus is made out, and delivered as an effective discharge to the accountant. In New Zt-aland there is no provision by law until the General Assembly pass a law regulating the final audit of the accounts, the Treasury accountants here, who are under bond to the Crown, can only be relieved on the issue of a Treasury warrant in England. The Auditor- General, when questioned on the subject, stated that he himself had no power to discharge an accountant from his liabilities. In New South tV ales the statement of the Auditor-General is finally audited by a Committee of the Legislative body. These remarks I should have been prepared to make had the notes of evidence taken by the Committee Clerk been read to me, or had that portion of the Report which contains the passage I have quoted been sent for my perusal. The first portion of the Report, with the figures omitted, was left with me for two or three hours, but on my application for the remainder, on the following day, I learned that the report had been brought up and ordered to be printed. I had no idea that the other portion contained a grave charge against me, although both the beginning and the principal matter contained in the remainder of the report, with the exception of the sentences personal to myself, had been read to me by the Chairman of the Committee, or by one of the members of it, in order that I might be apprised of the views taken by the Committee. And yet there has been attached to the report two minutes with my initials, with a notation above them conveying the impression that the whole report had been referred to me, and that I tacitly admitted the charge brought against me. I cannot but express my surprise that a Committee of the House of Representatives should, in so unguarded a manner, have made statements respecting the duties of a public officer calculated by implication to affix upon him the serious charge of having wholly abandoned the proper duties of his office. An allegation so grave, coming from a Committee of the House, printed under the authority of the house, unsupported, as 1 believe by evidence, and made to appear, in so unwarrantable a manner, as tacitly admitted by myself, ought not to go forth to the country, without its being again brought under the notice of the House, in order that the House may be pleased to direct, as an act of common justice, that this Memorandum, and the evidence on which the allegation was made, be printed and attached to the Report of the Finance Committee, (Signed) CHARLES KNIGHT, Auditor-General. September 3, 1855. I beg to add to the above statement the following remarks on other portions of the Return. C. K.

* Page 2 op Report.—Remarks on paragraph commencing " There are due according to the Auditor-General's statement," &c. The surplus due to the Provinces was determined on an Estimate made by the Auditor-General from such portions of the accounts as had reached the Audit Office The amounts were further determined on the basis stated in the Auditor General's second Minute attached to the Report, thai, the payments made during each period of ihe account should be regarded as charges on the Revenues of the same period, and that the whole available balance in the public chest on the termination of the periods should be distributed among the Provinces. The Committee, in their Report, depart from this arrangement and charge the balances in hand on the 30th of June with all the departmental expenses tindefrayed on that day, amounting, as nearly as can be determined, to 6000/. Ihe surplus, as determined by the Auditor-General, must, therefore, be diminished

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by a corresponding amount, by which a heavier burden will be thrown on the chests of Canterbury and Nelson, and a less surplus payable to the other Provinces.

Page 3 of Report.—Remarks on paragraph commencing " But whatever view as to the distribution," &c. The fallacy here is sufficiently evident. It is clear that if the money is regarded as Revenue then it has been brought on charge by the Colonial Treasurer and duly accounted for. If it is a deposit then the Revenue of the current year has been partly anticipated. But 110 liability has been incurred in either case, except for that part which is due to the JNew Zealand Company, amounting 10 8,224/.

Page 2 of Report.—Remarks on paragraph commencing " There is due to the New Zealand Company," &c. £12,700 due on Land Purchases. Phis is a charge on the Revenues of the present year and is now borne 011 the Estimates , and must be treated as fully provided for out of the Revenues of tne current year. If, as stated in the Report, this were a liability,or charge on the Revenues of die past year, it might with equal reason be stated that all the current expenses which are now being provided for by the House are also charges on the balance m hand on the 30th of June last.

Page 2 of Report.—Remarks on paragraph commencing "There is due to the Natives," &c. £1000 due to Natives. Ihis also is a charge on the current Revenues, and has been provided for accordingly in the present Estimates.

Page 2 of Report.—Remarks on paragraph commencing " The excess of Expenditure," &c. £6,o73—Supplementary expenses paid in the past year. I his sum has been actually issued out of the Public Chest under the authority of the Governor's warrant. The balance on hand on the 30th June has been diminished by a corresponding amount. 1 am at a loss to understand by what perversion of language this can be termed a debt of the Colony.

Page 3 of Report —Minute on paragraph beginning "According to the foregoing statement," &c. (24) According to the foregoing statements the liabilities of the Government are as loliows :— £ Intestate Estates, &c. .. .. ~ 5 §00 New Zealand Company's Fourths .. .. 4,270 Charges on Land Deposits on account of New Zealand Company's Fourths .. 8,224 Outstanding Services not defrayed on the 30th June, 1854, 6)000 .Recoveries from the Provincial chest at Nelson and Canterbury, say .. .. .. 5)0 00 £29,354

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Brought forward ~ # # 29 354 Commissariat Chest, and advance made in 1853 for the purchase of lands in the Wellington and Nelson Provinces .. _ 8 133 37,487 To meet which there was in the Public Treasury £37,608.

Page 8 or Report.—Remarks on paragraph beginning " The system of making large advances," &c. (55) The imprest system appears to be extended at Melbourne to the payment of the greater number of the Departmental expenses ; by which the head of each department becomes a public accountant. But in New Zealand it is almost entirely confined to the Land Purchase Department. When loans are advanced to the natives, the Native Secretary is imprested with the amounts, who thus becomes answerable for their recovery. But there is no valid objection to the Commissioner for the purchase of Lands being treated as a Treasury accountant, or, in other words, as a Sub—l reasurer, which would nearly do away with the system of imprests in New Zealand.

Page 7 or Report.—Remarks on paragraph commencing '• The answer of the Northern Provinces." Canterbury Land Fund Deposits. It is clear from the correspondence that the Government were at first under the impression that the large Land Fund deposits lying in the chest at Canterbury were the proceeds of the s<fle of lands within the Canterbury Block. It may be stat d, incidentally, that the Government Regulations did not provide for the practice, which has since been adopted at Auckland, of treating the whole of the purchase money as deposits in cases where the land has not been surveyed. They only provided for deposits of 10 per cent. Under no circumstances could these be likely to amount to so large a sum at Canter ury ; it was therefore the natural inference that the deposits at that place were proceeds of Lard sales within the block. If this impression had been correct, the whole of the deposits, after deducting the costs of surveys and the New Zealand Company's Fourths, would have been payable into the Provincial Chests, subject to the Regulations of the Canterbury Association, without any deduction on account of the purchase of lands in other Provinces—at least such appears to have been the view of the Government, for it will be observed that the appropriation clause of >ir George Grey's Regulations does not extend to the proceeds of lands within the Canterbury Block. The Superintendent pointed out the mistake of the Government. He showed that the deposits were on account of lands outside the Block, and that the appropriation of them must be regulated by Sir George Grey's Regulations. Thereupon the Commissioner was directed to pay over the deposits to the Provincial Chest, in accordance with Sir George Grey's Regulations, Thus adopting the same course as had been adopted with the other Provinces, of leaving the final adjustment until the accounts had come in and the surplus revenues determined. When the accounts were made up approximately in the Audit Office, and it could be determined how much was likely to be payable to each Province out of the surplus revenues, the Provineial Government was informed that the payment of these deposits would be treated as payments on account of the surplus revenues of the current year, not on account of the year when the deposits were paid in by the land purchasers ; and it was further stated that, whether the payment was so treated, or whether it was treated as revenues of the preceding year, the result

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would be nearly the same; clearly pointing to the deduction which would in any ease be made 011 account of the cost of surveys and of land purchases from the Natives. The Superintendent objected to this. At his request the deposits have been treated as revenues of the year in which the same were paid in deposit into the Commissioner's chest. The Government is now making recoveries from the Provincial chest at Camterbury on the following grounds :— Ist.—That the lands sold had not been surveyed, and that the cost of their survey is now being defrayed out of the General Land Fund of New Zealand. 2ndly.—That no deduction from them had been made to meet the cost of Land Purchases, as required by Sir George Grey's Regulations of the 4th March and Bth of August. In respect of the first ground of recovery, it seems q.ite clear that the deposits Must be charged iVith the cost of surveys. But, as regards the second, it is contended that although the law requires a proportionate deduction to be made, that equity would relieve the Canterbury Province of it, and would throw it entirely on the other Provinces, because the Government did not make the necessary deductions before paying the deposits into the Provincial chest. In other words, that the claims of the other Provinces to be relieved of a proportionate share of the cost of Land Purchases has lapsed through the Government failing to determine at the time the portion to be deducted for Land Purchases. But, on the part of the Government, it is urged that it could not make an immediate adjustment. The accounts of the Colony could not be made up even approximately until some months after. The Government, however, took care to direct the payments to be made according to the Regulations of Sir George CHARLES KNIGHT, Auditor-General.

SUPPLEMENTARY REPORT OF THE SELECT COMMITTEE APPOINTED TO ENQUIRE INTO THE STATE AND MANAGEMENT OF THE PUBLIC FINANCES OF THE COLONY.

ORDERED TO BE PRINTED SEPTEMBER 7th, 1855.

The Committee, appointed to consider the state and management of the public finances of the Colony, have agreed to the following Report in reference to Message No. 58 of his Excellency the Oificer lately administering ihe Government referred to them by the House, with its enclosure. Your Committee regret that t >e Auditor-General should have thought it necessary to animadvert on their former Report, in terms, which appear to vour Committee, neither courteous to themselves nor respectful to the House. Their object has been to present to the House a true and unexaggerated view of the state of the public Finances; and they are ready gladly to correct any errors which m.ty be pointed out to them. With respect to tbe Auditor-General's complaints, that he has had no opportunity of suggesting such corrections, your Committee cannot agree in the justice of such com; laints. Your Committee are not aware of any strict claim which he could ma<e to see the.r Report before its being presented to the House, but, in fact, the draft Report was read and forwarded to him in manuscript, with the exception of the few concluding pages, of which the copv was only completed on the morning it was presented, and which do not relate to the main questions at issue. Your Committee, on the other hand, have reason to complain that the Auditor-General should have adopted the unusual and irregular course of endeavoarnig to counteract their Repoit through a messsage from his Excellency. The important question raised y the Auditor-General's Minute is whether in fact, ihe statement of the Financial condition of the Colony put forth by the Committee be substantially correct Your Committee have reconsidered that portion of their Report, and have agreed to modify it as follows : — According to the present shape of the Accounts it is impossible to state the Financial condition of the Colony, with any approach to accuracy. The amount of outstanding liabilities on the 30th June, 1555, including the Provincial Balanc. s calculated according to the Provision of the Constitution Act, cannot, "with any degree of exactness, be ascertained. According to the AuditorGeneral's statement there was, on the 30th June, 1855, in the General Treasury and the Sub-treasuries, the sum of 37,608/. Cash. On the 18th August, 1855, there was in the hands of the Colonial Treasurer, exclusive of the Balances ia Sub-treasurers'hands, the sum of 20,717/. 5s 9d. There are due from the Colony to intestate estates aud sundry other accounts the sum of 5,8031 The various items composing this sum and in p rticular the money due to the intestate estates, should, in the opinion of your Committee, be forthwith removed from the General Treasury account, and placed to separate accounts under proper Regulations. There is due to the New Zealand Company a balance of fourths immediately payable, amounting to 4,270?. The balances of the Provincial accounts have been variously stated, and will be found to vary according to the different modes in which the accounts may be slated. In the original Provincial Financial Minute of the AuditorGeneral laid before the House. The Provincial Balances up to 3lst December last, are stated thus:—

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£ s. d. Due to Auckland ... ... ... ... 6,963 1 ll New Plymouth .. .. ... .. 1 296 15 10 Wellington .. .. .. .. 7>4'9 19 0 Otago .. .. .. .. 1,437 11 7 17,127 7 4 - * 1 Due from Canterbury .. .. .. ... 8,938 18 8 Nelson ... .. .. .. 6,835 18 7 15,774 17 3 The Committee differ from the Auditor-General as to the principle on which the Provincial accounts ought to be made up. According to their view, the mode adopted by the Auditor-General is less favourable to the Provinces than it should bf. Hut whatever view may be taken of this question, it is to be observed that whilst on the one hand, the balances said to be due from the Provinces of Canterbury and Nelson, are only in course of gradual liquidation, and therefore not immediately available, the balances due to the other Provinces, ought in the opinion of your Committee to be paid without delay. The sum of 32,896/., received by the Treasury in the years 1854 and 1855, upon what is termed the land deposit account, ought, in the opinion ofyour . ommittee (subject to a deduction of about 12 per cent retained for satisfying claims on account of land not forthcoming) to be brought to account, whereby the amount due to the New Zealand Company, and the Provinces will be proportionately increased. Your Committee are of opinion that the same course should be adopted with respect to all monies received for lands during the currency of any financial period. In the years 1854 and 1855 there was an excess of expenditure over appropriation of 6073/. It is proposed to make provision for this sum out of the Revenue of the current year. The surplus distributable amongst the Provinces ■will be thereby reduced. There is due upon old Contracts for purchases of Native Lands about 13,100/., of which the sum of 12,700/, is payable in the course of the current year. The Government propose to expend the amount to be applied during the currency of this year to land purchases, in the payment of these liabilities, and to make provision for new purchases by loan. There is due to the Natives, lor per centages under old Contracts, about 1000/. A negotiation has been entered into, amountiug, in the opinion of your Committee, virtually to a Contract, for the purchase of Native Lands in the Ahuriri, for which the sum of 8500/. will be required (and of this amount, about 5000/. immediately,) the balance at a future period, most probably in the course of the current year. » In addition to the above, a new liability has been stated of 81331. to the Commissariat Chest, borrowed in the year 1853, apparently for the purchase of Native Lands in Wellington. There also appears on the Agent-General's Account to be a balance of 2519/. owing to him. Your Committee have considered the Auditor-General's Statement of assets and liabilities from which it would appear that, on the 39th June, 1855, the assets in the Treasury were sufficient to meet all outstanding claims. Your Committee cannot agree in the correctness of the Statement thus put forth, which appears to them calculated to mislead the House and the Colony into a false view of tiieir real financial position Without noticing the fallacy of treating all the cashbalances in all the Provincial Departments, as really available for payments immediately required, it omits: — 1. The balances due to the Provinces for which payment is immediately required. 2. The L. nd Deposits, except the portion payable to the New Zealand Company.

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3. The purchase of Native Lands in Ahuriri, for which immediate payment of upwards of 5000/. is required. 4. The outstanding liabilities on old purchases of Native Lands pavable in the current year, which exhaust the whole sums otherwise applicable to new purchases. " 5. The payments to the Natives for per centages of land sales, which ouirht to !»e set apart forthwith. ° The Auditor-General affects to treat with surprise the Statement of the Committee that the excess of expenditure last year, amounting to 6073/. is a liability for which provision is now required to be made. He states (as the facts may be) that the money has been actually paid, and therefore cannot be payable over again. According to the Auditor General, the Provinces are only entitled to distribute the actual cash balance whatever it may be, at the end of the financial year. That principle, in the judgment of your Committee, is erroneous According to their view, the Provinces are intitled to the Balances after deducting the specified legal charges, and any excess of expenditure beyond the first charges and sums granted by the Appropriation Act, must be provided for out of future Revenue either by loan or current appropriation. The piesent Appropriation Kill is founded on this principle. The excess, 6073/., it is proposed to charge on the Revenue of the current year, diminishing thereby the distributa le surplus for the Provinces for the current year The surplus of last year will be by so much greater, and the debt to the Frounces increased accordingly. As to so much of the Auditor-General's complaints as relates to an alleged mis-statement in the Report as to the present audit system, such complaints appear to your (. ommittee groundless. He misconceives the obvious meaning of the Report. Your Committee intended to bring to the notice of the House the lact that there was not at present in operaticn any system whatever of final audit, that is, a system under which the accounts of public accountants could be finally allowed and the accountants and their sureties discharged. '! he fact is, as stated by your Committee, that'the Treasury accounts are audited in England, not in the Colony. This fact has been brought to their notice very distinctly by reference to the Colonial Treasuev himself, who states lhatj a great many queries on his accounts are still open with the Treasury in England. We believe the fact to be that the Auditor-General examines the Treasurer's accounts, but such an examination is not an audit in the sense in which the Committee use the term. HENRY SEWELL, Chairman.

jUto HOUSE OF REPRESE !V T ATI YES REPORT OF THE FINANCE COMMITTEE. The Committee appointed to consider the state and management of the Public Finances of the Colony have agreed to the following Final Report: — They have obtained additional information from the Auditor-General upon the subject of Land Scrip ; the Agent-General's account; the debt of £8133 due to the Commissariat, and Refunds from Provinces. Such information will be found in the documents appended. They recommend the adoption of the following resolutions, and that they should be embodied in an address to his Excellency :— 1. That in the judgment of this House, all monies held by the Treasury on deposit accounts in the nature of Trusts, as Intestate Estates Funds &c. should be treated as unavailable. 2. That all monies held by the Treasury, properly payable to the New Zealand Company, ought to be treated as unavailable. 3. That all monies due to the Provinces up to the 30th June last, ought to be paid over withoul delay. 4. That proper accounts, based on the provisions of the Constitution Act shewing the distributable surplus available for the Provinces to the 30th of June last, ought to be made up without delay, and that in case of unavoidable delay in completing the entire accounts, the same ought to be completed by estimates as far as possible. 5. That in estimating the distributable surplus available for the Provinces for the year ending the 30th June, 1855, the sum of £32,896 held on that day by the Treasury on account of land purchases, upon the so-called Land Deposit Account, ought to be brought to account and treated as available, subject to a deduction .of one-tenth for possible refunds, to be carried over to a separate deposit account, and to a further deduction of one-twentieth, the estimated cost of surveys. 6. That, pending the final adjustment of the Provincial accounts, the system of advances to the Provinces for current purposes ought to be continued upon its present footing ; and that the proportions of such advances ought not to be disturbed during the current year, leaving the final settlement of accounts open for adjustment at the termination of the financial period. 7. That this House, having been compelled to appropriate the Revenue without the information and guidance of Responsible Members of the

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Government cannot be held justly answerable for the propriety of the nroposed expenditure. r ■8. That this House has made provision for certain excess of expenditure incurred during the last year, beyond the amount appropriated by Act of the Assembly, upon the assumption that such excess of expenditure has been actually incurred, and with a view to relieve the Executive Government from liability. But nevertheless this House records its emphatic protest against the system of exceeding the appropriations and estimates, the effect of which is to derange the finances of the Colony, as well as to take from the General Assembly its legitimate control over the public expenditure. 9. That, in appropriating the Revenue for the current year, this House has proceeded without having before it full accounts of the expenditure of last year, or the detailed estimates of the proposed expenditure for the collection and management of the Customs and Land Revenue, and this House records its protest against such omission being drawn into precedent. 10. That the estimated cost of the Land and Survey Department for the current year exceeds the estimate of last year by no less a sum than 6622?. 13s. 6d. This House not having before it any details of the proposed expenditure, is unable to discover in what particulars such increased expenditure arises ; but it feels bound to express its dissatisfaction at such increased expenditure. It reiterates the opinion affirmed by the Resolution of last Session, that the charges of the Survey Department do not properly form part of the cost of collection and management of the Land Revenue, and the Survey department ought, as far as possible, to be placed under the control of the Provincial Governments, and the charges of to borne by each Province out of its Revenue. 11. That, in the opinion of this House, the Revenue for the current year has been estimated by the Government at an amount which, as far as this House can judge from evidence before it, is not likely to be realised. 12. That in making its appropriations, this House, having been compelled to ptoceed without direction on the part of the Executive Government, cannot but express its apprehension that the total sum appropriated, including; the Surplus Revenue applicable to the Provinces, will be found to exceed the actual Revenues. Under these circumstances, the House earnestly trusts that his Excellency will be pleased to use the utmost degree of economy and discretion in the application of the funds placed at his disposal, so as, if possible, to bring the current expenditure of the year within the limits of the actual Revenue, In order to place at his Excellency's disposal the means of making the immediate payments required, your Committee recommend the House, by vote, to sanction a temporary loan to an extent not exceeding £25,000. Your Committee recommend that this Report, with the Appendix, should be printed, and that copies be transmitted to the different Provincial Governments. HENRY SEWELL, Chairman.

MINUTES OF EVIDENCE TAKEN BEFORE THE FINANCE COMMITTEEWEDNESDAY, AUGUST 15th, 1855. Present— Messrs. Travers Messrs. Brown Mackay Crompton Hart Forsaith Mr. b'ewell—Chairman. Resolved that the Auditor-General's statement of Accounts be read. Resolved that Mr. McLean be requested to attend to-morrow at 10 o'clock to give evidence. (Signed) H. SEWELL, Chairman.

THURSDAY, AUGUST 16TH, 1855. Present— Messrs. Brown Messrs. Crompton Travers Msckay Hart Forsaith Mr. Sewell—Chairman. The minutes of the Committee were read and confirmed. Donald McLean, Esquire, Commissioner for the purchase of Lands from the Natives, attended to give evidence. The Account No. 1, received from the Auditor-General, was putinto Mr. McLean's hands. Mr. McLean produced an Account No. 2, ending March 1854. The following questions were then put by the Committee, By the Chairman 1. Q —Have you ever seen this Account No. 1, transmitted by the AuditorGeneral ? A—No. 2. Q—ls the Account No 2, produced by you, a continuation of Account No. I, transmitted by the Auditor-General? A—No, they apply to the same period, but there may be some difference between the two Accounts on account of non-delivery of vouchers and accounts only now received from the South. 3. Q —Have you rendered any accounts subsequent to this ? A—Yes, up to June, 1855, from Wellington 4. Q—When were they given to you ? A—On the last arrival of the Zingari. Mr. McLean then produced accounts marked A. B.C. AA.88., also further accounts of the sum of £18,663 17 3, £2,000 expended for Nelson, the rest for Wellington.

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A A Q ~ H T y ? U rendered an account of sums expended in Auckland > A—l have rendered accounts up to March I. befnrp'tS 7 Y he y vere T th ° Se acco " nts rendered ? A-At the end of the quarter before the last, as far as I can recollect. rcniently can ° aCCOUntS at certa!n periods? A—As often as I con8. Q —Have you copies of the amount of expenditure in Auckland ? A i es, but not not with me at present. I can furnish accounts up to the nrespnt date, but they are not yet rendered officially to the Government. 9. Q-Can you state the amount ? A -The last I think was £6000 from the beginning of the year up to the March quarter. . I®- Q—Have you rendered any account of expenditure in 1854 at an earlier period ? A—When I return from the country I render accounts up to the last 11. Q—Have you ever received a final discharge of accounts ? A—l consider they were finally discharged in 1853. 12. Q—For what period have you been an accountant to Government' A—For several years. 13. Q—At what dates were you accounts discharged? A In 1853. 14. Q—Can you state what balance remains in your hands? A I suppose about £2000 cash balance in hand. 15. Q —Do you know how much more remains to be accounted for on accounts not rendered in besides what you have accounted for already ? A I have delivered accounts for all the money with the exception of about £ 100 fur contingencies. I have delivered in all accounts with the exception of those of the last quarter in Auckland. This is, however, exclusive of £2000 transmitted to Wellington to be paid to natives. 16. Q —Where have you rendered your account of Taranaki ? A I have kept a separate account. 17. Q —When did you render the Taranaki accounts ■? A—l rendered the Taranaki accounts about eight months ago, they include all Taranaki land transactions. 1 8. Q—Do your accounts show that you have expended all your receipts at Taranaki ? A—l hold no cash balance on account of Taranaki. 19. Q —l observe that the sums with which you charge yourself do not, with one or two exceptions, correspond with the charges made by the AuditorGeneral. Can you explain the difference 1 A—They may not relate to tha same period, 20. Q —Referring to an item of £7,200 occurring in both accounts, dated in the Auditor-General's account June 9, 1854, is that the same amount as one in your account dated January 17, 1854? A—lt must be the same amount. The date in my account is when I received it at Wellington, and the date in the Auditor-General's is when he received an account of it from Wellington. 21. Q —ls the first amount of £8,599 18 6 in the Auditor-General's account the same as the £8,600 charged in account No. 2 ? A—l believe the amount £8,599 18 6 charged in the account of the Auditor-General is the same as the £8,6C0 charged in my account. 22. Q —l observe in the Auditor-General's account a sum of £4,520, dated December, 1853. Is that the aggregate of any and what sums charged in your account No. 2 1 A—lt must form a portion of it. They are advances which I have brought to account; there are six items in my account amounting to that sum. 23. Q —The next item against you is £750, dated March 9, 1854 ; do you charge yourself with the corresponding sum ? A—There are two items of £500 and £250, under date June 9 and 17, which no doubt are the corresponding sums. The difference in date I account for as above. 24. Q —On the 9th of March there is a sum of £400 ; do you charge yourself with it? A—l think, as far as I can judge, that that sum refers to money spent at Taranaki. _ 25. Q—ln keeping accounts of different Provinces do you charge the Province where the payment is made, or where the lands are situated ? A —\\ e charge the Province where the lands are situated.

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26. Q—Have you any instructions to carry to the credit of any particular Province money advanced for purchase of land ? A—An accurate account of the payment is all I am required to furnish. 27. Q —When you [purchase native lands, in what way do you proceed to obtain money ) A—l communicate to the Government that certain lands are for sale, and request certain moneys to be placed at my disposal. 28. Q —Are much sums placed at your absolute disposal ? A—lt depends upon nature of the purchase. All the money required for the immediate purchase is placed at my disposal. 29. Q—How do you draw it ? A—l draw it on my own receipt, authority having been given to the Treasurer or Commissioner of Crown Lands to pay the specific sum required. 30. Q—Are you in the habit of drawing on the Commissioner of Crown Lands 1 A—l received instructions to draw on the Commissioner at Wellington. 3'- Q —l suppose you never draw more than what is required for immediate purposes ? A—With one exception ; there was land at Wellington which could be bought advantageously, and, pending the arrival of instructions from Auckland, I received £4000 from the Collector of Customs. 32. Q—Do you give securities as a public accountant ? A—Yes ; myself in £1000, and two others in £500 each. 33. Q—Do you, when you make purchases, make official reports of the nature of the country ? A—As nearly as it can be arrived at; but difficulties have arisen in doing so from the want of surveyors. 34. Q —Are there any under Commissioners ? A—Yes ; Mr. Kemp, at the Bay of Islands; Mr. Johnson, at Wangarie ; Mr. Rogan, at Waikato; Mr. Cooper, at Wellington. They furnish their accounts to me from time to time, and I am accountable for the sums placed at their disposal for the acquisition of land. Mr. Kemp was temporarily employed as Chief Commissioner in my absence for about six months whilst I was in the South, which time he rendered any accounts that were in the office direct to Government. The Auditor-General attended, at the request of the Committee, to give evidence; and the following questions were put to him by the Committe and answered:— 1. Q —Has Mr. McLean rendered any accounts subsequent to the striking of the account No. 1 transmitted by you ? A—l believe that he has, but I have not seen them ; and I am uncertain whether they are accounts or mere statements. I received an ordinary account current, but I have not examined it; I can therefore give no particulars. 2. Q—t an you state how much cash is in Mr. McLean's hands. A—l cannot till he renders his full account? I know how much he has received from the public revenue, but I cannot state what balance he holds, until I have examined his accounts ? I have repeatedly urged Mr. McLean to render his account. 3. Q —Has he or not furnished them in compliance with your request? A He has not. 4. Q—Do you attribute this to the fact of his being absent in different parts of the country ? A—l do. 5. Q —Had you any special reasons for making this request ? A —The accounts not being furnished regularly, it appeared to me very desirable that Mr. McLean should be urged to render his accounts quarterly, as other accountants do, that he should enter into sureties for the purpose. At the same time, I am well aware that on account of Mr. McLean's frequent absence from the Seat of Government, it has hitherto been very difficult for that officer to prepare his accounts regularly ; the nature of his duties requires his frequent absence from the Seat of Government. 6. What is the amount of Mr. McLean's sureties ? A—Himself in £1000, and two others in £500 each. 7- Q —ln what mode are moneys issued to Mr. McS.ean, and by what authority ? A—l he usual mode is for Mr. McLean to report what native lands are desirable; the Government having approved, the necessary instructions are issued by the Colonial Secretary to the receivers of Public Revenues to pay the sum required for that purpose.

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• 8 : . Q ~^ hen a Purchase is made requiring a large sum of money is it issued m full or for a part? A-The authority is necessarily oive/io Mr McLean to draw in full, leaving it to his discretion whether to draw the whole or only parts as required. * n'i Q 7 D ° eS the Audit ° r debit the whole amount, or only the amount issued > A —Only the amount issued. 1'• 9r 1)o Mr * McLean ' s receipts to the account discharge them for the money paid over to him ? A—Not finally. 11. Q—ln case of any mis-appropriation of the money by Mr. McLean would the accountant be treated as liable? Mr. McLean would certainly be fullv liable; andlit would be the accountants duty, as it is also that of the Auditor to call on i he sub-accountant to render his accounts at fixed periods. 12. Q—Putting an extreme case, supposing Mr. McLean, in virtue of an authority, had drawn a specific sum and disappeared with it, who would be liable ? A—Mr. McLean and his sureties. 13. Q—Would you, in auditing the accounts, treat the accountant as discharged by the production of Mr. Mcl ean's receipt, coupled with the Government authority 1 I should make a special report, and report that certain moneys were out of the chest for which no accounts had been rendered. lam aware that the Constitution Act requires that all money should be issued under the Governor's warrant, Hut moneys may be transferred from one accountant to another by the Governor's authority. 14. Q Are there any instructions to you not to pass any disbursements except under some particular form of warrant. A—There are. 15. Q —ls the mode in which you keep the public accounts one of your own devising, or are they kept in accordance with any instructions ; A—No; they are left to me. They are kept by double entry, in the same manner as I believe a paymaster's account at home. 16. Q—Will you state the particular object with which the published accounts are made up ? A —'lhey are inteuded to show the final transactions of the Treasurer. The accounts published in the " Government Gazette" are not intended to show the debtor and creditor account of the Treasurer nor the appropriation nor distribution of the revenue; but they are prepared in the usual manner in the colonies. I have prepared, however, for the information of the House statements showing the final and temporary transactions of the whole of the accountants of New Zealand, showing the balances in hand on January 1, 1853, and the balances in hand on the termination of the accounts up to the latest period at which accounts have been received. 17- Q-a re separate accounts kept by the Post Office 1 A—Yes. 18. Q —Have you published the accounts of the Post Office? A—The particulars of the Post Office receipts and disbursements, as shown in the public statements were not complete in consequence of nearly the whole of the Post Office accounts being in the hands of the Postmaster-General. 19. Q —Did you audit the Post Office accounts? A—They have been audited since. 20. Q—Up to what time were those accounts in his hands? A—l cannot say. 21. Has any account been rendered of monies issued to Mr. Kemp? A— No, they are all outstanding. 22. Q— Do the sub-commissioners give security? A—No, it was not thought necessary. If any officer wee often in receipt of public money I should consider it my duty to call on him for security. 23. Q_ Do not the several accountants make up their accounts monthly ? A —No, quarterly. At the close of Dr. Knight's evidence the following resolution was moved by Mr. Forsaith —■ " Resolved that the first business of the Committee on meeting next day be an enquiry into the Land Fund question of Nelson and Canterbury, and that Dr. Knight be again requested to attend."

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FRIDAY, AUGUST 17th, 1855. Pkesent :— Messrs. Travers Messrs. Crompton Hart Brown Mackay Forsaith Mr. Sewell—Chairman. Minutes of the Committee read and coilfirmed. The Auditor-General (Dr. Knight) attended to give evidence. The correspondence between the Superintendent of Canterbury and the central Government on the subject of the distribution of the Land Fund was read by the chairman of the Committee. The following questions were then answered by the Auditor-General. 1. Q —Referring to the 62nd clause of the Constitution Act, what construction do you put on the words " such sums as may become payable" with reference to the time at which they may be considered payable. Do you consider these words as applying to sums payable at the commencement of the year of appropriation, or as including any sums that may become payable during the currency of the year of appropriation ? A—l may state generally that the rule is that the expenses of land purchases are charged against the current receipts. All expenses of land purchases which are brought finally to account during the currency of any year are charged against the current receipts of the land fund. Such is the practice. 2. Q —ls that without reference to the period at which contracts may be made ? A—Yes, that is without reference to the period at which contracts are made. I think that the revenues of the quarter should be charged with the contracts of that quarter, And that Mr. McLean should be treated as an independant accountant, the result of such a practice would be that the expenditure actually incurred on account of land purchases in any quarter would be charged against the receipts of that quarter. The Committee then adjourned till the next day, Saturday, August 18, at 10 a. m. SATURDAY, AUGUST 18th, 1855. Pkesent :— Messrs. Travers Messrs. Mackay Hart Crompton Forsaith Brown Mr. Sewell—Chairman. Minutes of Committee read and confirmed. The undermentioned papers were laid before the Committee:—■ His Excellency's Messages Nos. 14, 16, 18, 21, 22. Petition from Mr. P. A. Deck, received August 15th. Petition from Mr. P. A. Deck, received August 17th. Dr. Knight attended to give evidence. Mr. McLean attended to give evidence. The following questions were then put to Mr. McLean, 1. Q —ls the portion disputed by the natives included in the 8500 acres for which you propose to pay an instalment? A—lt is. It is from Bto 10,000 acres. It is the land over which the Moananui claim. 2. Q —Are there any disputed claims over the remainder of the block ? A —The rest is pretty clear. 3. Q —When you say pretty clear do you mean to say that it is perfectly clear from any disputes ? A— No, there is scarcely a purchase made in New Zealand where there are not disputes arising from family jealousies, &c. It is not so much a question of titles to land as of family jealousies, &c. 4. Q —These difficulties which arise from pride and jealousy are they easier or more difficult to remove than those arising from disputed titles ? A—

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They are frequently more difficult to remove and often more likely to give rise to native disturbances. 5. Q--I observe the gentleman engaged in these purchases was Mr. Cooper. Was he likewise engaged in the purchases at Taranaki out of which the recent disturbances have arisen ? A—He was. 6. Q—He states fhat he has agreed to pay £2000. Has he authority to make such an agreement ? A—When I was down in Aliuriri in conjunction ■with the Commissioner of Crown Lands I made an estimate of the sums required to buy the Waste Lands still remaining unpurchased in that district. In making that estimate the Crown Commissioner and myself had fixed that it would be worth while to pay from 6d. to Is, an acre for a great part of the land that was still unpurchased, and I believe that the estimates of these blocks do not exceed those estimates. 7. Q—Did you give Mr. Cooper authority to conclude the bargain ? A— He was instructed to send up an account of the lowest price which the natives would take for the blocks, and to report to the Government. Upon receiving the sanction of the Government he was to conclude the arrangement. But in this instance he was induced by the Commissioner of Crown Lands, Mr. Domett, to conclude certain purchases for fear that the natives might alter their intention8. Q —Then in pursuance of the Commissioner's instructions he has concluded this bargain ? A—Yes, but from what I hear from the natives and the Commissioner it is subject to the ratification of the Governor. 9. Q—Does that contract relate to the 8,500 acres, part of which was in dispute. A—lt does 10. Q—ls the boundary of the disputed land well defined? A—lt is easily ascertainable, a river being on one side. There is no dispute concerning the greater portion of it. 11. Q—From what you have heard of these disputes do you consider the difficulties which appear to exist in this case sufficient to justify you in not concluding the purchase ? A—No, I should not consider it so, as by paying a portion of the money to the dissatisfied claimants, and by getting both parties together before finally concluding the arrangement, it would be more likely to put an end to the quarrel than to leave it an open question. 12. Q —Do the claims of the Moananui extend beyond those 8000 acres? A—No. ]3. Q—Do any others possess claims on the same ? A—l understand not. 14. Q —ls the disputed land superior to the remainder ? A—No, it is average land. 15. Q —Judging from your experience of past transactions with the natives, do you not think that any payment made to one party of claimants over block No. 1 will tend to render it more difficult to come to an accommodation with the rival claimants, A—l have found many instances in which it has had a contrary effect. In one instance in the vicinity of Auckland where two tribes would not agree after several years' negociation to sell their claims conjointly, they have recently agreed to sell separately. These are the Ngatitapa and Ngatiteata. The former were in the first instance paid for their interest, subsequently the latter. No difference now exists between those two tribes, arid the land has been fairly acquired by the Government. This instance relates to the Waiuku. By Mr. Forsaith :— 10. Q —Are you not aware that in one instance in this district when payment was made to one party of claimants before the matter was finally settled it led to disputes and bloodshed ? A—l do not know the instance referred to, but I believe there may be difficulties from making such payments. So much depends on circumstances. ]7, Q I refer to the Pukekohi. Do you know any circumstances relating to that purchase which may account for the bloodshed which ensued from money being paid to one party of claimants before the others were satisfied ? A—No, I do not know the particular circumstances referred to as having been occasioned by the payment of money. I think that may be often alledged as a reason when old feuds and animosities were the real cause.

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18. Q —Would you venture before the arrangements of a purchase were finally concluded to occupy such land ? A—Certainly not. 19. Q —Did not the late affairs at Taranaki arise from a partial settlement of a purchase. A—lt did not originate from that. It was a case of partial settlement, but that was not the cause. 20. Q —Was not that a proximate cau«e ? A—l believe it had no connexion . The case was this. It arose from a wheat cultivation belonging to the Natives having been burned and destroyed by a man named Topia, a native. This land had been in the possession of the Chief R.hawiri and his people for many years. The destruction of this wheat induced Ahawiri to offer his land to Government, and this led to difficulties on occasion of the cutting of the boundai y line. By Mr. Hart:— 21. Q — Was Topia a claimant ? A—He was. 22. Q—Was not this treating with Rhawiri without treating with both parties in common the proximate cause of the quarrel ? A—l can scarcely call it a treaty, as no definite arrangement had been made with Rhawiri beyond going with him to mark out the boundary. 23. Q —ln your opinion, if this bargain is not concluded with Te Hapuku, do you consider it will lead to dissatisfaction ? A—l think it will, and probably it will lead to very great difficulties in acquiring this land for a good many years. 24. Q —Will he consider it a breach of faith ? A—Yes. he will. 25. Q —lf you were to proceed and complete the purchase of all the land with the exception of the disputed block, with the understanding that it was only left in abeyance until they had arranged matters amongst themselves, would not that be the preferable manner of acting ? A—Decidedly so; that was the course which it was intended to adopt. 26. Would that make any difference in the sum now required to be paid ? A—No more money was to be paid over as long as disputes remained. It was to be paid at Ahuriri when all the claims were settled. 2J. Q —Supposing the money to have arrived, would Mr. Cooper have paid for the disputed block 1 A—No, he would not. 28. Q — But he mentions in his letter that he has agreed to pay for block No. 1. A—You will find by referring to the latter part of the letter that he has ot been able to bring the natives to any arrangement. 29. Q —But if the money had arrived would Mr. Cooper have paid for block No. 1 ? A—That was subject to the affair being settled. The ultimate decision in this case depended on the Crown Commissioner and Mr. Cooper. 30. Q —You speak then only as to your belief of the course which Mr. Cooper and the Crown Commissioner would have adopted* A—Yes. 31. Q —For which purpose is the land required, agricultural or pastoral* A—l imagine that out of three of the blocks portions would be set aside for agricultural, the rest for pastoral purposes. 32. Q —Are the settlers who are looking for this land agticultural or pastoral 1 A—Chiefly pastoral; but I hear that within the last few weeks agriculturalists have arrived in the district. 35. Q —What quantity of land is there already purchased in the Ahuiiri ? A —There are about 700,000 acres. 34. Q —How much is occupied for agricultural purposes ? A—There are about 1,500 acres under cultivation. 35. Q —Are these lands which are now under negociation more conveniently situated for agricultural purposes ? A—Yes, part of block No. 1. 36. Q —What number of sheep to an acre would this land carry ? A—The cquntry would carry 80,000 sheep, in all about one sheep to three acres. 87. Q —Would any part of that land come under the denomination of suburban ? A—l think not. 38. Q—What is the population of the Ahuriri ? A—About 400. 39. Q — What should you consider a fair sum to be placed yearly at your disposal for native purchases ? A—l should say £50,000 a year. 40. Q —What would be the aggregate sum including outstanding liabilities ? A—Under £50,000, I think that a floating capital of that amount would enable me to extinguish the native title and be reproductive'

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41. Q—Referring to a passage in the Governor's Message No. 5 sug. gesting that no active negociation should be carried on, is that statement in conformity with your recommendation made at that time ? A~At the time I was not in Auckland but in Taranaki. It may have been founded on statements of mine in regard to certain purchases particularly with regard to Taranaki, but those statements were not intended to apply to purchasing operations generally 42. Q —Were there not disputes here in the neighbourhood of the Thames at that time. May not that have been a cause of the statement ? A Ido not know exactly about those in the Thames district, but there were disturbances in the immediate vicinity of Auckland about that time. 43. Q —Are you aware of any instance in which money having been paid for the purchase of land, the same land was afterwards resold for less than was given for it? A—l am aware of one instance at Wairarapa in which the boundaries of the land had not been surveyed previously to its occupation by the settlers. Improvements had been made upon it, and the price which the Government was obliged to pay to secure the improvements was 10s. an acre. The Government had sold the land before it was surveyed. 44. Q —Can you state how that arose ? A—ln the first place the boundaries of the land ought to have been surveyed before the land was sold. 45. Q —ls it the practice to open lands for sale before they are surveyed ? A—l have given instructions to Captain Smith to have these lands surveyed. 46. Q —How many acres were therein this case? A—Only 150 acres. 47- Are you aware of land being purchased from the Natives and afterwards European claims arising to the land? A—l am not aware of any such case with reference to the Piako I made a purchase there quite irrespective of any European claims, and beyond the boundaries of any lands claimed by Europeans. That land has been recently surveyed by Captain Heale, and from all I know he has not made any claim. I have paid to the chiefs of the Thames certain instalments to secure the whole of that district for the Government till the surveys and other details could be carried out. I believe that some of the land which the natives have sold to Webster are included in one of the blocks which I have agreed to purchase. 48. Q —Are you aware that Heale has succeeded to the claim which Webster had ? A —l hear he has. 49- Q —Are you aware of the size of the claims. A —l am not. 50. Q —Do you know where the land is, and the nature of this claim ? I do not. 51. Q —What distance is it from Auckland. A- About thirty miles. 52. Q —Supposing there were a total suspension of land sales for a year or two, would it act unfavourably with regard to future negociations ? A—Yes particularly in Auckland and Wellington. 53. Q What are your reasons for this opinion ? A—The natives in many parts of these Provinces are now disposed to sell their lands. If advantage be not taken of this disposition to sell, the probability is they would not sell at all and that they might join confederacies which are now in existence in opposition to the sale of land, which would greatly enhance the value and prolong the acquisition of land from the natives. The natives are very obstinate in their resistance to the sale of land when they have once made up their minds and determined to do so. Under such circumstances not even the highest prices would induce them to sell. . . , , 54. Q—Does not the money paid go into circulation in the parts ot the country where it is paid ? A—Yes, they mostly spend it. 55 q Do the instructions which are given to bub-Commissioners proceed directly from you? A—Yes, they generally do; within the last eighteen months they have. , , . . _ , 56 Q -Are you aware of instances of purchasers being made or attempted to be made from natives who had already sold to Europeans? A-I am not aware, I have heard of one case at \V angari. , . . 57. Q—Are you aware of what instructions were issued in that case ? A— T\o it was nrevious to my arrival at Auckland. . 58. Q—ln making purchases do you make any distinction between portions of land which may have been purchased by Europeans and others . A Invaribly so.

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i,- l u —Then you do not pay natives a second time? A—ln one case which has come under my notice I have paid it with the concurrence of the European purchasers. The European purchasers agreeing to pay their proportion of the expenses incurred. Only one or two cases of this description have come before me. . an y° u tell whether any and what liabilities are outstanding to the natives for purchases yet incomplete ? A —There are several the final arrangements of which are pending the surveys, the bargains having been made subiect to the Surveys. J ro 9r Can y ° U s P? c!f y the amounts ? A—l can furnish a Return of them. » ■!S~9 an , y° u S ive a general idea of the amount of liabilities for contracts ? A—l should think that there are in £ Auckland .. .. .. 6000 Wellington .. .. .. 4000 Taranaki .. ..Nil Nelson .. .. .. 2000 Cta g° .. .. .. Nil Canterbury .. .. ..Nil 63. Q—And are these sums in excess of the imprest acconnt? A—Th«y are. _ 64. Q What is the total sum now required for the purchases in the Ahurin ? A—£Bsoo. 65. Q—Are there any other negotiations now pending ? A—There are negotiations now open with the Chiefs in all parts of the Province of Auckland. In the first place there was a general indisposition on the part of several of the natives Is ere to dispose of any of their lands. Some of the chiefs gradually came forward to offer certain portions; to secure the co-operation of these chiefs, in order eventually to obtain the land, I have paid them small instalments on account of it, final payments to be made when its actual position, extent, and quantity were ascertained by surveying. These are contracts complete, subject to ascertaining the boundaries by a suivey. I may further add that any person acquainted with the native character would see the necessity of securing these lands by the payment of those instalments. Most of these contracts between the chiefs and myself would have been now completed if I had a sufficient Staff of Surveyors and assistants to carry on the * onnn' Cooper's Report, I observe that it is suggested that a grant of A XT a( : re . s ma^e to Tehapuku. Is it in contemplation to make such a grant ? A No, it is not, but it is in contemplation to make a certain grant. • Qr Have Crown Grants been already issued to Natives ? A—None have been issued but several have been promised. V 9r HaVe tll . ere been P romisetl f° r la'd belonging to Natives or for lands which had been previously purchased by the Government from them? A There are ri/wf 6 & rants P rom ised to the Natives of Wairarapa, each containing from 800 to 1(J00 acres as part of the conditions of sale of certain districts. Other Grants have been promised for lands purchased by the Government to Native sellers upon payment by them of lOs. an acre. There are only these two classes of Grants lam not aware of any having been promised except to sellers. 69. Q—Wrs rot in the Wairarapa a per centage of 5 per cent, promised to the Natives on the sale of land? A—Yes, 5 per cent, was promised on some of the purchases. 70. Q—How is the account of this kept? A—The Commissioner of Crown Lanas necessarily has it. lam not aware of his having received any particular instructions. 71. Q - Do you know what extent of land in the Wairarapa has been purchased under such conditions A—Nearly 250,000 acres. il' Q ~[!° W much resold ? A—probably*4o,ooo at 10s. an acre. /o. Q, Has that been accounted for to the Natives ? A—Not yet. 74. Q Have there been similar contracts in Auckland ? A—Yes, previously to my coming. lam ignorant of the extent or the amount. 75. Q—ln reference to snles at Wairarapa would the per centage be the sanae whether paid in for scrip or in cash ? A—Yes.

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By Mr. Travers:— 76. Q—Was there any arrangement for scrip to be given to Natives in the Nelson purchases? A—There are about twenty claimants entitled to scripnlso a right of general selection. There was another arrangement on the West-Coast giving certain Natives (probably 20) the right of selecting 200 acres each on that coast. This arrangement was in part payment for the land to the Natives of the district. 77- Q —May these selections be made anywhere? A—Yes, they are not limited. 78. Q —ls any of this scrip in the market ? A—No. There were only 20 and they have been mostly selected. I have known one or two instances in which they were offered for sale, but none in which they were sold. The following resolution was passed by the Committee :— " That the Colonial Treasurer be requested to attend and give evidence on Monday next, at 10 a.m-, with a view to afford evidence as to the state of the cash balance in the Treasury and the outstanding liabilities against it." The Committee then adjourned till Monday, August 20, at 10 a.m.

MONDAY, AUGUST 20, 1855. Present :— Messrs. Travers Messrs. Crompton Hart Forsaith Brown Mackay. Mr. Sewell, Chairman. The Minutes of the Committee were read and confirmed. The Colonial Treasurer attended, at the request of the Committee, to give evidence. The following questions were put by the Committee J. Q —Will you be good enough to state the amount of cash balance at this time in your hands as Colonial Trejsurer ? A —Mr. Shepherd, in answer, laid a memorandum before the Committee, showing: — £ s. d. Total available balance •• .. •• 20,717 15 9 Balances in the Deposit Account .. 4,910 0 9 To Land account deposits ... .. 27,003 9 0 2. Q Do you include in the sums due the shares of revenue due to 1 rovinces ? A—No. # , 3 # Q —ls there anything included in the liabilities on account ot sums clue for native land purchases as yet unliquidated ? A—No. _ 4_ Q Can you five us any estimates of the sums due to the Provinces . A No. The Auditor-General alone has the means of furnishing such an account. . e . ( j ea of t j ie gumg re q U i re d to provide for outstanding liabilities on account of land purchases ? A—No. The Auditor-Geneia and Mr. MLean alone can furnish such accounts. _ ...... am g Q Are there any other current outstanding liabilities . one occur to me at the present moment, but no doubt there must be some. 7 Q-Besides this balance of 120,717 15s. 9d., is there any balance in the hands of public accountants ? A—With the exception of the Suh-Ircasurei s and the Commissioners for the purchase of land from the natives, none ha g. q Are there any balances due to the New Zealand Company ? A—

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None from this Province. I believe there are some from the Southern Provinces' but I have no data to furnish acounts from. 9. Q —When was the last payment made to the New Zealand Company ? A—ln this Province the proportion is paid monthly into the Commissariat chest. 10. Q —We suppose that remittances from the Southern Provinces are sent to you from time to time as the land fun J accrues? A—No. The managers of the several branch banks have been instructed by the Government to remit to me at the end of each quarter whatever balance may appear to my credit 11. Q —Are, then, the Commissioners of Crown Lands instructed to pay into the Provincial Banks the amounts payable into the General Treasury ? A— lam not aware of what instructions they have. All I know is, that from time to time I receive the balances without being aware of the items composing them. The balances remitted are credited to the sever.il Provinces. 12. Q —Do those payments include the proportions of ordinary as well as land revenue ? A—l suppose so. 13 Q —When you receive a balance from a Provincial Bank, are you therefore unable to distribute it to its proper accounts ? a—Yes; that is the business of the Auditor-General, who is also Accountant-General. 14. Q —Do the public accountants in the Piovinces render accounts to you or to the Auditor-General ? A—To the Auditor-General. lam unable to make any statement of my own knowledge of the state of public accounts. 15. Q —Have you any accounts open with the public accountants ? A—l have accounts with the Provinces, but not with the public accountants. 16. Q —Do the public accountants inform you of their payments having been made into the Provincial Banks? A —No. 17. Q —Have you any general idea of the liabilities due to the New Zealand Company ? A—l am unable to speak with any accuracy, having no data. 18. Q —Have you any recollection of the last sum remitted on account of the New Zealand Company ? A—l can let you know to-morrow. 19. Q —Referring to an item of £3335 12s. 2d. as one of a class of items paid by a public accountant into the Commissariat chest at Wellington for the New Zealand Company, would that appear in your account? A—Not in mine. I believe there are sums paid at Wellington into the Commissariat chest on account of the New Zealand Company. 20. Q —ls it the practice to make payments from the different public accounts without the Governor's warrant? A—The Governor's warrant is not issued for these payments. 21. Q—Do you make any payments, as Treasurer, without the Governor's warrant? A—ln the first case 1 pay moneys on a written authority from the Colonial Secretary, authorised by the Governor; su sequently, the same is put into the form of a warrant by the Governor. It is a practice found more convenient than in all cases to take out a warrant in the first instance. 22. Q—Are these warrants only issued with the sanction of the AuditorGeneral? A—Yes ; he prepares these warrants. 23. Q —Supposing improper expenditure of public money were to take place under this written authoiity, who is liable? A—l am bound to obey the orders of his Excellency, conveyed to me through the usual channel. 24. Q—Do you consider the Colonial Secretary's authority discharges you 1 A—l do ; but still it is a matter of opinion whether in a case ot very palpable mismanagement it would. 25. Q —Do you consider yourself limited by the Appropriation Act in the amount of your payments ? A—l do ;itis my duty to apprise the Governor when he exceeds the estimates. Hill, if lam authorised to pay, that is my final authority. Practically, I have no control over the Governor's power of disposing of the public revenue. 26. Q —What books do you keep in your office ? A—The accounts of the Colony are kept by the Auditor-General. I keep a general ledger and cash book Kept by double entry as far as the system is applicable.

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several years. H ° W '°" B ,hel ' been ke P' b 7 entry? A—For attended"* COnClUSi<>n ° f «*>>«* the Auditor-General -Jtesrsfc BJ£ ,h ™ -*• *•- o ave yOU Seen this paper before ? A—No 2. Q—Prom this it appears tlie actual cash balance is £20 71-7 n consider i. correctJ A-I have no reason , 0 doub^coi.cS,'"' 3. Q Can we treat the balance here as available? A rv. the Wance „hich consisa of Land deposit, i, ~d UU , censiterSTS « '"f land poreh.se,, bec.useV land h™S beZ SZtZTJ V"" 1 * ff Yes.°' Q_IS tWS la " d fUml 6Xclusivel y of Province of Auckland ? A„„.6„.ilrAr ° r i e SZ t"""™ ' Pi " k * b, « "» £26,000 have been deputed in publk chest at^uckUnd^M^incoTOpfe^ I '^^ -ESES?»» , , 7 ,: Q-Are any references made to you before sums are taken out of this fund for the purchase of nat.ve lands ? A-Yes ; references are made I can not there are in all cases; at least such is the practice!'and it il generally follow d But my recommendation is or is not concurred in bv the Government. 1-or instance, during the period under consideration, I strongly and repeatedly urged the Government not to exceed the sum of £20 000 in the purchase of lands from the natives, that being the amount of expenditure on which the whole financial arrangements of the Colony had been bafed •n. » - y° u „ know an y Cuses in which advances on impress had'beenmade without previous reference to you 1 A-I have known such. 9. Q—ln the surplus revenue account it appears that December 31st there was due to Auckland about £7000? A Yes. e 10. Was there also due— £ gi Plymouth 1296 15 10 To Wellington 74:9 19 0 ToOtago ~ 7? A—Yes. ~N t, 1 !--97^ re an y balan . ce due to Provinces for the period ending J une 30th, 1855 ? A—l have not received the whole of the accounts up to the 30th of June. Until they reach the Audit Oilice, and the accounts are made up I cannot furnish a correct statement of the balance. 12. Q-Is any money due to the New Zealand Company ? A—'l here must be a considerable sum due to the Company. t i 13 ' 9~i Is lhe ' olonial Secretary's statement that £10,000 is due correct > I do not think so mueh is due. 14. Q—Mr. M'Lean states that there are outstanding liabilities due on account of purchases which are incomplete from the surveys not having been made to the amount of £8000. Is it so ? A—l have no means of knowing. Ido not think the £8000 alluded to would be considered by a public accountant as a liability on the receipts of the year ending 30ih June, 1854, and therefore not a charge on the b,,lance cn hind on that day. These outstanding liabilities would be considered a charge on the Revenues of ihe period when they become payable not on the period when the contracts were made.

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15. Q—Presuming that the particulars of the balance in the hands of the Colonial Treasurer are correct, and that the land fund deposits are not available for general purposes, and the balances which you have shown to be due to the Provinces; and assuming the debt due to the New Zealand Company to be £10.000, and assuming the liabilities on account of native land purchases to be £8000, would there not appear to be a deficit of £34,800 ? A— It would be so on these premises ; but I have just stated that the land fund deposits are available for land purchases, and it is not yet clear that any money was due from the general chest to the Provinces on 30th June last. 16. Q —Are these assumptions correct ? A- No 17. Q_When £26,900 is brought to account, will it be referable to the past year or to the current year 1855-56? A —As the surveys come in the money is transferred to the Revenue account, and becomes available tor current purposes. . 18. Q —ls not this sum chargeable when brought to account with all the liabilities of the period ? A—Yes, but subject to the first charges provided for by the Constitution Act, of which land purchases is one. ]9. Q —ls it not then a future contingent, not a present available fund ? A —Yes, it is a future contingent. 20. Q—Are these liabilities present, or such as properly belong to a future period ? A—They are charges which belong partly to a future and partly to the present period. 21. Q—Does it not appear that from Ist July, 1854, to the 30th June, 1855, Mr. M'Lean had drawn a sum,amounting to about 44,000/ ? A—The amount drawn by Mr. M'Lean from Ist July, 1854, to the 30th June, 1855, as shown in the account, is 31,000/., to which, if the advances issued to Mr. Kemp be added, the total advances for the year are 34,500/., as stated in the Finance minute of the Officer administering the Government. 22. Q In your account with Mr. McLean you allow him credit for sums up to June, 1854, amounting to 8600/., whereas Mr. McLean actually receivi d 32 2871. Is it not so? A —The difference between the total sum issued to Mr. McLean under imprest, and the sums brought finally to account as land purchases is shewn under the head of imprests. 23. Q—ln your distribution acoount, have you brought into account the sums actually issued, or only those for which you have issued warrants? A— Only those sums which Mr. M'Lean has duly accounted for are brought forward as land purchases in the Colonial Treasurer s accounts, but whether the issue of these sums is exhibited at first as imprests or merely shown as payments on account of land purchases, neither adds to nor diminishes the balances remaining in the Colonial chests, and consequently makes no difference in the amount of surplus revenue. At the same time it is to be observed that the sums payable to each Province out of such surplus revenues is entirely dependent on the amount of revenues collected within the limits of each Province respectively. 24. Q —l find that from March, 1854, to June, 1854, Mr. M'Lean had issued to him the sum of 32,287 12s. 6d.; whereas I find in your account for services in general to the 3rd April, 1853, it is only 1090 Z. lis. Id., and for the nine months ending June, 1854, 19,154/. 16s. 4d. Will you explain how this difference exists ? A—The difference is shown under the head of imprests, and I have taken such into account in calculating the amount to be distributed. . . 25. Q —Am I to understand that if the public accounts were made up to the present date not on the principle hitherto adopted by you, but upon the principle of a balance sheet showing the actual liabilities and assets of the Colony, the Colony would or would not be in debt to the amount of 40,000?. ? A-The amounts are made up on the usual principle of a balance sheet. The total of the balances in the hands of the several accountants is transferred to the cash balance account, where the liabilities of the Government are entered in detail, and where the available cash balance, after deducting the liabilities, is shown as surplus revenueall problematical or questionable liabilities being excluded from the account. Such a balance sheet for the period ending 30th June has not been prepared, owing to the accountants in some of the Provinces having failed to render thenaccounts ; but I think if an approximate account were made up from such information as is at present in the Audit Office, that the available balance in the public chest would be about 10,000/., estimating the debt due to the New Zealand Company at 5000/.

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A-Preb?Uy°"L°l«*of™G.ne™lJh," e .'? '""V"™ ' the Provinces > made between the Provinces adjustments would require to be tribudon V ' «*,"" 2SRS±?£? -SKSSSiS E suit von ft knOW Grey's financial arrangements. Did he convenue *"° nS "' °° "" »' Merged on .t Gener.l ■m J o ' Q-Are vou aware if the purchases made by Sir George Grev himself at Wellington were paid out of the Provincial chest ? A-I have noreason to believe Provincklches e " tS P urchas *s at Wellington have been made out of the Lands from~fr7w * r" 6 an instruction t0 the Commissioners of Crown venue fi-om V George Grey, instructing them to send up to the General Henative lanTf r°l T' SU proportlonSaS the y required for the purchase of native lands ? A—lnstructions were, I believe issued to the Land Commissioners in a circular letter of the 18th of August, 1853. r Ar f y°" a "' are ot ' a "y instructions to Canterbury to send up money •sup I Is P" r P OSe - A—l amn.it aware of any such instructions having been issued until lately, when directions were issued to the Commissioner to make no iuither advances to the Provincial chest until the land fund was adjusted. Jo. Q_Do you remember the instructions issued to the Commissioner at Canterbury to pay over the balance of the Land Fund ? A—Yes, I do. He was requne to remit such portions of the Land Fund in payment of land purchases from the natives as the Governor should direct. 34. Q Are you aware of Message No. 5 sent in the second session > A x es, I am. 35. Q—ln reference to a passage in that Message, was any sum proposed in the estimates to be deducted for the purchase of native lands? A—l am not aware that there was. 36. Q —Were these estimates prepared under your direction « A—They were. ' o/. Q Was it in contemplation at that time to deduct any sum from the l and *und for the purchase of native lands ? A-1 am not awaie that it was in contemplation at the time the estimates were prepared to deduct any specific sum from the Land Fund for land purchases. It was considered a better arrangement that the sum to be expended on this account should be left to the determination of the House The attention of the House was accordingly called to the necessity of a sum being set aside for the purpose. The House having made no provision, although it appropriated a considerable sum for defraying the expenses of the Land Purchase Department. 38 Q—ln reference to another p ssage in Message No 5, does not that passage appear to intend that the purchase of native lands should be made a matter of Provincial adjustment? A—l understand that this adjustment was to be made wit a view of shewing the expenditure incurred in each Province on account of land purchases, it being, I believe, in the contemplation of t-ir George Grey that the management of the Crown Lands should, as far as possible, be handed over to the Provincial authorities. It seemed desirable on this account chiefly", that the sums paid in the purchase of native lands in each Province, should be kept distinct in the public accounts. 39 Q —l understand that, according to the rule which you lay down, the Governor could not be bound by the estimates to tny limits in the expenditure for native lands? A—The rule followed was that adopted by the House itself with reference to the expenses of the Customs and Land Departments. The House refused to consider the recommendation of the Governor to make provisions for the expenses of those Departments which, like the expenses incurred on land

15

purchases are payable by the Governor out of the Gross Revenue, under the provisions of the 62nd Section of the Constitution Act. 40. Q—ln making out the statements of the accounts now before the Committee have you been at all embarrassed by the non-receipt of the accounts and vouchers of sub-treasureis and sub-accountants? A—l have been very much embarrassed by the non-receipt of the accounts. i i.*' ave you represented the inconvenience and embarrassment caused by this circumstance to the Government ? A—l have, frequently : a correspondence on this subject, with the Superintendent at Wellington, forms one of the enclosures to the Audit Memorandum on the table. „ 4 Q—ls there any separate account kept of the Fee-fund of the Supreme Court ? A—Yes there is. 43. Q—ls any separate account kept of the Post Office ? A—Yes; but the Postmaster is a separate accountant. The Post-office accounts were not forwarded by the Postmaster General at Wellington umil Sept. 12th, 1854, and those of the Post Office at Auckland for the period ending December, 1853, did not reach the Audit Office until 30th May, 1855. 44. Q. The first item of receipt from the Bank of Issue appears in the last halt-year as 480«. How are the receipts from the dividends accounted for in ormer years. A The accounts of the interest received on the moneys invested m the 6 per cent. Consols is kept by the Agent General. A sum of 1701. 9s. 6d. was remitted to the Colony, which included, 1 believe, the balance of the receipts ot former years after deducting certain expenses incurred in England on account of the Bank of Issue. 4j. Q—-Are there any other available balances in the hands of public accountants ? A—The statements on the table show the total balance in the fiancls or the public accountants. 46. Q,—W hat are the duties of the Agent f A—The Agent-General makes pure ases of ai tides for the service of the Colony : the plates and press required or t e ostage labels, the notes for the Bank of Issue, the stationery for the overnment, survey instruments, &c., are procured by him. He receives and is urses money on account of the Colony ; such, for instance, as remittances on account ot the New Zealand Company's Fourths, and the Nelson Trust Fund. e pajs tie salaries of officers absent on half-pay, makes advances on account ot Immigration, &c. Q Have the accounts of the Bank of Issue been furnished ? A—That is a matter which does not come into the Audit Department. (Memorandum.) I understand, in a former examination that .Mr. McLean had stated that he CC 't'iv f '"' l ' le w ' lo ' e °' l ' le outstanding advances with the exception of i' H , L Relieve, however, that he had only sent in an account (unaccompanied by vouchers) for about 18000/. (Signed) Charles Knight. The Committee adjourned till Tuesday August 21st at 10 a.m.

TUESDAY, AUGUST 21st, 1855. Present :— Messrs. Travers Messrs. Mackay Hart Crompton Forsaith Brown Mr. Sewell— Chairman. The Minutes of Committee were read and confirmed. A petition from Philip Augustus Decs, iate Commander of the Colonial Government Brig." Victoria," applying f or a sum of 61/. which had been retained out of his pay by order of the Auditor-General on account of his not having furnished au account of the expenditure of certain stores, was read by the Chairman.

16

Question discussed as to whether the suK.W . i . could entertain. 3 one w hich the Committee -The question was postponed. rhe Colonial Treasurer attended to give evidenrp Ho r, i .i sal?CoJikl th »" b ? ,h « ,„d answered by in J * "» • - 2 ' < Up ° n showln ? y° ur statement of account to Dr. Knight he was of sr. a. a w win'° "r. in c "" y "' s for "*"'»*'»«».?■ ™«s as a liabilitv > A Th /Z State y ) ° ur I . r fISOnS1 SOnS for « m 7 in g the same forward as a liability . A—This fund might be liable to be repaid. Parties might not get the land. The payments are merely provisional. A" Q -An< ? if dl T d become available would it not belong to the revenue of the future year? A-It would belong to the revenue of thf period when the transaction was closed. For instance, until I am able to remove it out of the deposit account the New Zealand Company's portion cannot be ascertained : and, aSi,,™ VSuperior"" 1 " li " >lette d "«" md >h »" 4. Q-Then you do not consider this money available for services of the past period ? A—No 5. Q-Is it available for current transactions ? A—l should not consider so as an accountant. 6. Q—lf. for instance, you were to spend all this on the purchase of Native lands would not the Company's quarter and the subsequent charges be unprovided for ? A—They would. r 7- Q Have you any objection to allow the Committee to see your books ' A—None whatever. 8. 1 suppose the details of accounts are kept by the Auditor-General > A—They are. 9. Do you bring the accounts finally into your book s ? A—Not hitherto. But 1 consider it ought to be done. 10 Q—Do you correspond with the Audit-Board at home? A—l do ;it forms an onerous part of the duties of the office. The mechanical labour is considerable. 11. Q —Are queries addressed to you from home ? A—Yes. Within the last six months I have had to reply to queries of ten and twelve years standing, relating principally to matters in the Southern Provinces. The Chairman then read to the Committee a paper, drawn out by himself, on the subject of the distribution of the Revenues of the Colony as arranged by' the Constitution Act, and a discussion ensued on the subject. A statement (marked C) was received from the Colonial Treasurer, of the payments made by him into the Commissariat Chest at Auckland on account of the New Zealand Company's Debt, from May 22nd, 1854, to the 18th of August, 1855, inclusively. The Committee then adjourned till Wednesday, August 22nd at 10 a.m.

WEDNESDAY, AUGUST 22nd, 1855. Present : — Messrs. Travers Messrs. Hart Crompton Brawn Macky Forsaith Mr. Sewell—Chairman. Minutes of the Committee read and confirmed. Moved by the Chairman—That the Committee do now proceed to fix the rules according to which they wish to have the public accounts stated. Motion adopted.

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Moved by the Chairman —that it is desirable that the following should be assumed to be Financial periods : — 1. From the Ist of June, 1853, to the 30th of September, 1853. 2. From the Ist of October, 1853, to the 30th of June, 1854. 3. From the Ist of July, 1854, to the 30th of June, 1855. Motion carried, Proposed by the Chairman—that for the purpose of account during the first above-mentioned financial period the expenditure of the ordinary revenue of the Colony ought to be governed by the provisions of the Appropriation Act of 1852, and the Constitution Act. Motion carried. [[The correspondence between the Governor and Superintendents, on the subject of the distribution of the Revenues, was read by the Chairman Date of correspondence, August 1853.] Moved by Mr. Travers— " That, for the like purpose, the expenditure and distribution of the land revenue ought to be governed by the regulations issued by Sir George Grey on the 4th of March, 1853." Motion carried. Moved by Mr. Travers— " That for the purpose of account, during the second above-mentioned financial period, the charges to be deducted from the ordinary and territorial revenue ought to be governed by the financial circulars of Sir George Grey, of the Bth of August, 1853, addressed to the Superintendents of Provinces." Motion carried. Moved by Mr. Travers : That for the purposes of distribution of the surplus Ordinary Revenue, accrued during, and remaining unexpended, at the end of the above-mentioned financial period, according to the foregoing rules adopted for that period, all such moneys unexpended ought to be deemed surplus unappropriated revenue distributable amongst the Provinces. Question proposed that the Committee do adopt the above resolution. The Committee divided. Ayes No Messrs. Sewell Mr. Foisaith. Brown Mackay Crompton Hart Motion carried. Moved by Nr. Travers: " That the ratio of distribution of such unappropriated residue ought to be such as is declared by clause 2 of the Constitution Act.'' Agreed to. Mr. Forsaith declining to vote. A declaration was received from Mr. P. A. Deck, late Commander of the Colonial brig Victoria, on the subject of detention of pay on account of non-ren-dering of certain accounts. The Committee agreed to report that such declaration may, in their opinion, be properly received as discharging Captain Deck from all liability. The following Messages from His Excellency were read:— No- 20, enclosing a Correspondence concerning increase in the salary of the Resident Masistrate, Auckland. No. 25, enclosing two letters from the Superintendents of Wellington and Canterbury, on the subject of the appropriation of revenue in those Provinces. No. 26, enclosing a correspondence between the Superinendents of Wellington and Canterbury and the General Government on the same subject. No. 27, containing an abstract of the probable receipts and disbursements of the Government of New Zealand for the financial year, 1855-56.

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soldif-s'a I Taran°a r ki SPOndenCe ereCti ° n ° f barracks for the o.Atfiveodockthe Committee adjourned till Thursday, August 23rd, at ten

THURSDAY, AUGUST 23RD, 1855. Present :— Messrs. Travers • Messrs. Crompton Hart Brown Mackay Forsaith Mr. Sewell—Chairman. Minutes of the Committee read and confirmed. Dr. Knight attended to give evidence, and produced a balance sheet, showing the surplus revenue for the year ending 30th June, 1855. The Committee requested Dr. Knight to furnish the Committee with accounts fiom the <j(3th June, 1804, to Ist July, 185*), based on the principles agreed to by the Committee. Mr. McLean attended with a copy of the evidence taken from hirr. by the Committee, which had been furnished him for perusal. The following questions were then put by the Committee, and answered bv Mr. McLean. 1. Q. —Have you read through the evidence given by you on former days 1 Do you find It correct ? A.—l find it correct, except in one or two instances. One is a statement with reference to the liabilities of the Wellington Ditricts. In that statement I said there was only £1,000. That sum had only reference to a certain class of purchases, in reference to which the final arrangements h,d no been made with the natives, such as surveys, boundaries, &c. 2. Q. —What do you suppose to be the total liabilities ? A.—l am getting up statements of them, which I will furnish. 3. Q. —Is there any other part of this evidenc that you do not find correct. With reference to your statement that you were not aware on what the statement in Message 5, referred to in your examination, was founded, have you any qualification to add ? A. —I have merely to state that it may have been"founded on statements of mine with regard to certain purchases, particularly with reference to the disturbances at Taranaki at that time; but these statements were not intended to apply to purchasing operations generally. I wish to add to my former evidence that I did not know at the time exactly of any disturbances at the Thames, but there were disturbances in the vicinity of Auckland at that time. 4. Q. —Were they about land questions? A.—They were. They arose from a sale of a piece of land in the settlement of Oraki, where one of Te Whero Whero's grandchildren was buried. This disturbance created some excitement among; the Waikato and Ngapuhi tribes against the Ngatiwhatua the sellers of the land in question. The name of the particular spot is Te PukaPuka. The Committee adjourned at Twelve o'clock, till after the rising of the House, and met again at half-past one, p m. Discussion ensued. At a quarter-past four the Committee adjourned till Friday, August 24th, at ten a.m. FRIDAY, AUGUST 24th, 1855. Present :—■ Messsrs, Travers Messrs. Crompton Brown Hart Mackay Forsaith Mr. Sewell, Chairman.

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The Minutes of the Committee were read and confirmed. Dr. Knight attended, and produced a paper, showing the ordinary and territorial revenue, and a statement made up according to the request of the Committee, showing the working of the accounts for 1854-55, and showing the distributable surplus. The following evidence was then given by Dr. Knight. 1. Q,—We observe in a statement before handed in, you state that at that day there was held for land deposits £32,896. Will you so good as to state what the nature of this fund is 1 A.—lt consists of sums deposited by applicants for laed when the land appled for had not been surveyed. 2. Q. —Why is not that sum of £32,896 added to the former sum of £206,160? A Because the land not having been surveyed, there was no certainty that the land would would bs forthcoming. In consequence also of the deposits being chargeable with the expenses ot the Land Departments and Surveys. 3. Q. —Do you keep a strict account of the cost of surveys, so as to show the exact period to which the purchases refer. A.—Yes, and, as I have before stated, as the surveys come in the deposits are transferred to the revenue account. 4. Q.— Is there any doubt as to this land being ultimately available ? A.— The greater portion of the land is found available. It may be calculated that about £2,000 or £3,000 a quarter will be returned to depositors, or 10 or 12 per cent, may be allowed for. 5. Q. —Then with what deduction the deposits may be treated as assets? A.—Subject to that deduction and the cost of surveys they may. I may also state that at present it is optional with Government whether to receive their deposits or not. It may elect to make the surveys prior to the whole of the purchase money being received. (j. O When a purchaser has paid his money for any specified quantity of land, an'' pays his deposit of the full purchase money, and supposing the lands applied for to be forthcoming on survey, has the applicant a right to insist upon having these lands conveyed to him after survey? A.—ln justice, it is considered if the land is forthcoming, that the applicant has a right to it; but I cannot speak in legal point of view, although I am of opinion that the contract for the puchase is complete. 7. Q. —Supposing, the land being found, the Governor were to require it for a public reserve, would not that defeat the purchase ? A.—l do not know. The fallowing motion was then put by the Chairman:— "It appearing that the practice of the Government is to trea't certain purchase moneys pail for lands, of which the purchase is not yet complete, as moneys held in a suspense account, to be carried forward to a future account, and that this sum £32,896 was held on such suspense account, July 1, 1855, it is unnecessary for the purpose of the present inquiry to disturb the calculations submitted by the Auditor General; the question being open whether such is or is not the proper mode of creating such accounts. Amendment proposed by Mr. Brown : " That the land revenue of each year, as it arises, ought to be treated and dealt with as the revenue of that period, and should not be carried from oi?e quarter to another. The question was then put, that the Amendment be adopted. The Committee divided, Ayes Noes Messrs. Brown Messrs. Sewell Mackay Hart Forsaith Travers Crompton The amendment was therefore rejected. The question was then put that the original motion be adopted, The Committee divided. »

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Ayes Noes Messrs. Sewell Messrs. Brown Hart Mackay Forsaith Travers Crompton The original motion was therefore carried. The Committee adjourned at 12 o'clock till 3 p.m., and sat till halfpast 5 p.m., preparing drafts of Reports, when they adjourned till Saturday, Ausust 25th, 1855, at 10 a.m. 6

SATURDAY, AUGUST 25th, 1855. Committee met and adjourned till Monday.

MONDAY, AUGUST 27, 1855. Present :— Messrs. Mackay Messrs. Hart Travers Brown Crompton Forsaith Mr. Sewell, Chairman. Minutes of the Committee read and confirmed. Part of the draft of a Report read by the Chairman. Proposed by Mr. Travers : That each member of the Committee do only address the Committee once on each question, unless by special leave of the Chairman. Carried. • Proposed by Mr. Forsaith :— That the Auditor-General be requested to attend to hear the Report of the Committee read. Carried. Proposed by Mr. Mackay :— That the second part of the Report be first read. Carried. The second part of the Report was then read by Mr. Travers. Tjie Auditor-General, Dr. Knight, attended, and brought with him a paper containing " the approximate Balance sheet of the Finances of the Colony up to June 30,1855." The Report of the Committee was then read. The following questions were then put by the Committee, and answered by the Auditor-General:— By Mr. Hart: — 1. Q —ln ascertaining the surplus balance, has the 1600/. paid for land been debited to the amount against the current revenue of the year ? A —lt has been shown as an imprest not brought finally to account. By the Chairman :— 2. Q —Referring to your Balance sheet, we find that, on the 30th June, 1855, there were—

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£ Balance in Treasury ~ .. 37,608 Due to New Zealand Company ... 4,270 To Commissariat chest •• .. 8 133 Intestate Estates, &c. .. .. s'B6g Can you also state what was due to Auckland, June 30th, 1855 ? A—Between £9,000 and £10,000. £ between Also to Wellington .. .. 9000 New Plymouth ... 1390 Otago .. .. 725 3. Q-Were there any sums still due on the current charges for the services of that year ? A—Yes, there were. 4. Q—Can you state the amount ? A—About £6000. 5. Q—Assuming the land deposits, *32,000, to be a liability to be allowed for, would that be the sum total of its liabilities ? A Yes. 6. Q—Assuming the Colony had to settle on that day its general liabilities would that be the whole amount of outstanding liabilities ? A Yes 7. Q—Against these liabilities what cash would have been available 1 A— £37,000. • A By Mr. Brown :— 8. Q — Are you informed of all imprests or issues on account of land previously to their being issued ? A—No ; not in all cases. 9. Q —Are you aware of any public officer whose duty it is to take account of imprests or issues of money for land purchases before they are issued? A— No ; there is no such officer. 10. Q—By whose authority are these issues made? A—By the Governor's. 11. Q —Does the Treasurer or do the sub-Treasurers make such issues without: your previous knowledge ? A—The practice is to inform me. I believe that I have been informed in most cases. I may explain that Mr. M'Lean has in emergencies be paid without such authority ; but the general practice is as I have said. 12. Q —ln issuing these imprests, does the order proceed direct from the Governor or from some one else? a—The order is directed to the Treasurer, and I am subsequently informed. 13 Q —What control or management do you exercise over the imprests or issues of money ? A—When it is proposed to issue public money for the purchase of lands from the natives, it is the practice to refer the question to the Audit Department. 14. Q—Do you keep an account of all these imprests or issues of monev for land ? A—Yes. * 15. Q —When do these issues appear in your books? A—When the accounts of the sub-accountants are rendered. They may appear in my books a day or a week after they are rendered. The Treasury here sends me the accounts monthly. The accounts from the Provinces come in quarterly. 16. Q—Has the account for these imprests been balanced or discharged since January 1, 1853? A—No; at no one time has the accountant been finally relieved. 17- Q —Has the account of the Colonial Treasurer been finally discharged since January 1, 1853? A—No. The Auditor-General was then requested to furnish the following accounts :— Accounts of imprests or monies issued for purchase of native lands since January 1, 1853, shewing— 1. To whom they were issued. 2. From what chest. It was then moved by the Chairman— " Thjit the outline of the Report, a draft of which has just been re:id, with pertain modifications, be approved of by the Committee."

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Mr " S , altll t as an amendment--fi ( !® I ®d objectionab{e° rt because t its -'V'' 6 Chairman > is unbelief that the financial position of the Colon v; • s P I . nt seem to warrant the ments and facts in themsdvesTnd ina cerSsenr 6^ involved ! *ateS ° St3ted 39 neCeSSarily to conve y erroneous imprest The question was put that the amendment be adopted. Ayes* j.t Messrs. Crompton Messrs. Mackay Fomith Travers Brown Hart The amendment was therefore negatived. Sewell A discussion ensued. The original motion was then put. Ayes. Noes. Messrs. hewell Mesirs. Crompton Mackay Forsaith I ravers Brown Hart The motion was therefore carried. The Committee then adjourned till Tuesday, August 28, at 10 a.m., having previously ordered the following documents to be printed 1. Mr. M'Lean's account current. 2 Mr ' liabilities Statement of mone y s required to complete outstanding 3. Mr. Kemp's account current. 4. Balance with the Treasury, August IS. 5. Estimates of the surplus account on 30th June, 1855.

TUESDAY, AUGUST 28, 1855. Present Messrs. Brown Messrs. Travers Crompton Mackay Hart Mr. Sewell, Chairman. Minutes of the Committee read and confirmed. The draft of the Report Read by the Chairman in sheets. Sheet No, 1 read by Chairman.—Approved of. Sheet No. 2, approved of. Sheet No. 3, approved of. Sheet No. 4, approved of. Sheet No. 5, approved of. Sheet No. 6, approved of. At 12 o'clock the Committee adjourned till the rising of the House at 4 45, •when they met pursuant to resolution. Present :— Messrs. Mackay, Hart, Forsaith. Mr. Sewell, Chairman. Sheet No. 7> read by Chairman, approved of. The Committee then adjourned till Wednesday, August 29, at 10 a.m.

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WEDNESDAY, AUGUST 29, 1855. Present :— Messrs. Travers Messrs. Crompton £ art • Forsaith Brown Mackay. Mr. Sewell, Chairman, The Minutes of the Committee were read and confirmed. Report of Committee read by Chairman, Report agreed to, with clauses added. the JbjL" rftte°^ A ° dl,ot G '" ral ™ e ' hen ' ead b ? lhe Ch *™» « Question put that the same be appended to Report. Agreed to. Question put that the Report agreed to be presented, and that the Committee do ask leave to sit again. c Agreed to. Moved by Mr. Brown-" That the Colonial Secretary be requested to furnish a statement of all orders or authorities or warrants for the issue or payment of money, since January, 1853, to this date, for the purchase of native lands for the purpose of showing the— ' 1. Date. 2. Sum. 3. By whom applied for. 4. To whom issued. 5. From what Treasury. 6. In what Province the purchases are situated. The Committee then adjourned till Thursday, August 30, at 10 a.m.

THURSDAY, AUGUST 30, 1855. Present :— Messrs. Hart Messrs. Travers Brown Crompton Mr. Sewell, ©hairmanThe Committee met, pursuant to leave given by the House, at 10 a.m Discussion ensued on the subject of the Estimates for the current year and the proper manner of distributing the accruing revenue. Proposed by the ( hairman— " That the Auditor-General be requested to furnish the accounts of the Agent-General with the Colony from the date of the Constitution Act, and accounts showing the dates and particulars of investments of the Colonial Bank of Issue, the sums now standing in public funds to the credit of the Colony, and in whose name and how liable to be operated on ; and also with the accounts of the Land-receipts, showing the amount issued, the amount still out-standing, and in what Province." The Committee then adjourned till Friday August 31st at 10 a.m.

FRIDAY, AUGUST 31, 1855. Present:— Messrs, Hart Messrs. Crompton Travers Brown Forsaith Macky Mr. Sewell, Chairman.

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Tj e Minutes of the Committee were read and confirmed by the Commit^:-"' 1611 eVidenCe ' The f ° <l uesti °» s 1 Q-What sum do you consider will be required during the current year for the purchase of Native lands ? A—Not less than £50,000 the y!ar^ _ A—Yes XC USiVe ° f payK)ents for P ast tra nsactions falling due within Q—Are your operations carried on on the supposition of leaving such a sum at your disposal 1 A—Not at present4. Is your staff and establishment constructed on such an idea 1 A—Partiv so, but not to the fall extent. ' J 5. It no money is expended beyond what is necessary to complete outstanding purchases this year what effect would it have on the Natives ' A-I should expect general dissatisfaction amongst the various tribes who are anxious to sell land. 6. Have their expectations been raised ? A—They are more inclined to sell now than formerly. 7. Would such a policy then he likely to render them less willing to sell than heretofore ? A - Yes, some would be entirely unwilling. 8. Q—Would it have any other evil consequence ? A—lt would stop, or at least retard the colonization of large parts of the Northern Island. . ,01 Q- VVill »be calculated to create a risk of Native disturbances ? A- It is almost impossible to state what the effect would be, but it would give au unfavorable impression of the European Government, 10. Have then the Natives the idea that the Government will be always ready to buy their land to any extent? A-Yes ; such is their impression. 11. Q-Do they not understand that there is a limit of expenditure? AJney do not enter into the question of limit of expenditure ; they only consider that they have a certain tract of land for sale, and when they offer it for sale they they expect it to be bought. J By Mr. Travers :— 12. Are they aware of the law prohibiting individuals to purchase land from them ? A—Yes. 13. Has this knowledge the effect of inducing them to look to Government as the purchaser '! A Yes. They consider that the Government is bound to buy, as private individuals are prohibited from purchasing. 14. Q —Do you think the relaxation of that law would be beneficial ? A— So many considerations are involved that I cannot give an opinion here. I have considered the question and have formed an opinion. .By Mr. Macky :— 15. Have you furnished Government with your views on this subject ? A— No; I have not been called on officially. I may state, that the large teriitory required by Government at the South could not be acquired by any other system than that which has been adopted. By Mr. Crompton : — 16. Q—Will the sudden cessation of land purchases have the effect of raising the price of land hereafter ? A- Certainly it will, and to a considerable extent. 17. Q— In what way ? A- —If a Native chief offers a district for sale at a certain price, and it is not accepted, he considers himself justified, when the land is urgently wanted by Europeans, to raise the price of such land even to the extent of what lie considers it may be worth to the colonists. They are quite alive to the subject of supply and demand. The market value of land will rise with the demand. 18. Q — \Uiere is the want of land most felt? A—ln the Province of Auckland, between Auckland and the Bay of Islands; at Waikato and the Waipa ; at the Thames and the Bay of Plenty. 19. Q —What class of persons is it who are waiting for land ? A—The community generally, likewise many new settlers. 20. Q —ls it for agricultural or pastoral purpt ses ? A —ln this Province mostly agricultural the land is mostly better suited for that purpose. 21. Q —What is the population of the Province? A —l have not recently examined the staaisties.

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22. Q—What proportion is engaged in agriculture ? A—l cannot sav l„,tluckCr pu ™ i,s ■" not num ™ u! b,in s <° «»• By Mr. Crompton .— tit . 23- . Q — Has not one object of purchasing lands between the West Coast an,l Such^was^ie*object!*" «!«!.» between the two PtovS'ee^TpJlerfM* AiSrSly 0 " ™' h "" ' n these districts about 25. Are they under the impression that no difficulty will arise in maH™ purchases . A—They are under the impression that no difficulty will arise 1 .1. m r6SpeC * t0 land ln Nelson and Canterbury still unpurchased do the_ Natives expect an immediate completion of the purchase ? A-They do .h J. 7 ; a ri''.™^ e e,ar "" >uU h * ve lhe . Tl 2B ' Q— lla s not the time been protracted within which it ought to have been completed ? A-Yes various unforeseen difficulties have arisen to prevent g 2 7 g O°-S on c ° nclude arrangements with the Natives resident there. . , " ? y° u , aware that there is great anxiety amongst the Europeans to obtain possession of this land ? A—l hear there is. c-uropeans ??' I° l? , ha , Ve no funds at y° ur disposal for this purpose ? A -No , ' ° il the whole y°" con «ider it highly impolitic to check Native'nurchases even to the extent of -he estimated contracts ? A—l do. 3 . Has Dr. Knight had any conversation with you oa the subject of fund'? for the purchase of native lands ? A-None whatever. 33 Have you received any intimation from Government that land purchases are likely to be ch-cked ? A_No ; nothing officially. purcnases 34. Q—Should you in the absence of such official intimation have proceeded with land purchases ? A-I consider it my duty to continue negotiating until I receive instructions to the contrary. i 3s f- account f 0 " 2, ,1 s , ee a number of instalments in which under the head of amount to be paid' the words «not stated" are placed. What may the meaning of these words be ? A—l have already explained that matter it is in consequence of the surveys not having been completed. ' • i j{ 0 ' 9T In y™ r dement of sums required in the present year, do youinclude what may become due or only new transactions ? A—There ought to be that sum available for new transactions. By Mr. Brown :— , TheyLe Are the gCneral instructions under which you act in writing? A — 38. Q—Will you furnish a copy of these instructions ? They may be had by applying to the Colonial Secretary. * * ?° Sub - Comm issioners also receive instructions ? A—Yes v, t,; r, Are ln writin g and from you ? A—They are By Mr. Hart:— 3 j. *!' they receive in a «y cases instructions from the Government direct ? A—Yes, in some they do. By Mr. Brown ; — 42 Are the purchases at Wangarei according to instructions direct from y ° U aq "A pn ° r to my comin S Auckland were not from me. , T 4 . 3 " Q- 1 " one case May last was the purchase of the block of land called Monaia at Wangarei according to instructions from you? A—This purchase has been completed since I commenced to issue instructions to Sub-Commis-sioners. lhe instructions I issue are of a general nature. 44. Q-Did you issue the instruciions authorising this purchase? A—l have only given general instructions ; no particular ones about this purchase. 45. Q—Do you know any particulars about this block? A—l have recently received a communication from the Commissioner stating that he had completed the purchase of the block, and I believe in his Report he informs me ot its having been completed in consequence of a selection made by a Mr. Mair. J 46. Q Did you know of any Crown Grant existing preriously ? A—No.

. Q Do yon give any instructions to Sub-Commissioners as to ascertaining whether prior claims exists ? A—l have instructed them to be vfery careful to ascertain whether old claims exist, and not to interfere with them unless some understanding could be entered into for adjustment of claims. 48. Q—Before 2001, was paid for the block of land called Monaia was reference made to you t A—l do not recollect any particulars in reference to that block. The following Resolution was then put to the Committee by Mr. Travers and carried: Resolved, that the Colonial Secretary be requested to furnish the Committee with— 1. Acoyyof the instructions to Mr. McLean relative to the purchase of native Lands. 2. Copies of the instructions which Mr. M cLean issues to Sub-Com-missioners. 3. A copy of the instructions to the Sub-Commissioner under which the block of land called Monaia at Wangarei of 4000 acres was purchased. The Committee then adjourned till Saturday, Sept., 1, at 10 a.m.

SATURDAY, TEPTEMBER 1,1855Present : Mesrs. Crompton, Mackay, and Travers. Mr. Sewell— Chairman. The minutes of the Committee were read and confirmed. The Committee after some discussion adjourned till Monday Sept. 3, at 10 a.m.

MONDAY, SEPTEMBER 3, 1855. Present : Messrs. Travers, and Crompton. Mr. Sewell, Chairman. Minutes of the Committee were read and confirmed. Resolved, that a list of question be forwarded to the Auditor General for answea, and that he be requested to attend at the earliest convenient period. The Committee then adjourned till Tuesday September 4, at 10 a.m.

TUESDAY, SEPTEMBER 4, 1855; Present: Meessrs. Mackay Messrs. Hart Crompton Brown Mr. Travers. Mr. Sewell, Chairman. The Minutes of the Committee were read and confirmed. The Chairman read to the Committee a draft Supplementary Report in i-eply to the Minute of the Auditor General forwarded to the House yesterday, Monday September 4, in Message No. 58, The Committee then adjourned.

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FINANCIAL STATEMENT BY HIS EXCELLENCY THE OFFICER ADMINISTERING THE GOVERNNENT. (ENCLOSED IN MESSAGE NO. 14.) In forwarding to the House a Bill for the Appropriation of the Revenue of the Colony, it would have been desirable that the House should at the same time have been furnished with Abstracts of the Receipts and Expenditure of the Government for the whole of the past year, but the Southern Accounts for the quarter ending 30th June last, reached Auckland only a few days since, while some of the Treasury and Customs Accounts for the March quarter are also deficient; so that there are no means in the Audit Office of rendering complete statements for the information of the House, for a later period than the 31st of December last. It is probable, however, that complete statements for the whole of the past financial year will be laid on the Table before the termination of the present Session. The Revenue of the six months ending the 31st December, 1854, amounted to £110,537 4s. lid., and the Disbursements to £57,283 ss. 4d. exclusive of Advances issued to Provincial Chests on account of the anticipated Surplus Revenues of the period amounting to about-" £45,943 ; and enclusive also of Advances issued to the Chief Commissioner, &c., for the purchase of Native Lands, amounting to £24,650 ss. It will be observed that the expenditure including the Advances alluded to was in excess of the Revenue; but any deficiency was made good out of sums deposited in the Colonial Treasury for the purchase of lands. The Balances in the Colonial Chests on the commencement of the financial year was £65,005; and the Balances in hand on the 31st of December last was £62,863, of which £39,356 were Land Deposits ; and £21,152 Deposits unavailable, —the remainder being Surplus Revenues. Statements in detail shewing the Receipts and Disbursements of the General Government will be found among the papers attached to a Memorandum of the Auditor-General, which I have directed to be laid on the Table for the information of the House. A statement of the Advances issued to the Chief Commissioner and Mr. Kemp, for the purchase of Native Lands, accompanies this Minute. It will be seen that the sums issued on this Account, up to the 30th June last, amount to £34,500 ss. The acquisition of land from the Natives is an object of such vital importance to the progressive prosperity of the Colony, thut I am glad to be able to inform you that considerable progress has been made with this branch of the service, notwithstanding the various difficulties arising from the prejudices and jealousies of the different tribes in reference to their conflicting interests and claims. In the Auckland Province since March 1854, it may be estimated that six hundred thousand acres of land have been acquired from the Natives ; of this extent two hundred thousand are situated at Whangarei, on the coast between Auckland and the Bay of Islands. In the Piako and Thames District one hundred thousand acres. On the West Coast, between the Waikato and Mokau, extending inland towards the Waipa, about two hundred thousand acres. And in the vicinity of Auckland, including the Waiuku Block of thirty thousand acres, about one hundi'ed thousand acres. The external boundaries of the greater portion of this land have as yet to be surveyed ; either before the final arrangements and details of purchase with the Natives are completed, or the land is thrown open for selection. Additional provision for this service in connection with the Land Purchasing Department is necessary. In the Wellington Province it was found absolutely necessary to take advantage of a disposition on the part of the Natives to dispose of several most valuable tracts of land which they agreed to transfer to the Crown on the condition that prompt payment was made to them. In this Province £18,032 was issued to the Chief Commissioner during the financial year; of this amount £8,000 were due as instalments on former purchases, and the balance for land recently acquired at Wairarapa and Ahuriri. The pursuits of the inhabitants of this Province being chiefly of a pastoral nature, requiring a greater surface of land for their flocks and herds than would be requisite in an agricultural district, together with the disposition of the chiefs to transfer their lands which they might at a future time

*This sum excludes the advance made to the Provincial Chest at Canterbury out of the Receipts of the nine months ending 30th June, 1854.

be disinclined to do, except at highly advanced prices, rendered this expenditure of urgent importance. ° Negotiations were entered into by Sir George Grey, and Mr. Commissioner McLean, to purchase about eight million acres in the Nelson and Canterbury Provinces. The sum of two thousand pounds on account of this purchase was paid this year to the claimants ; but many of the resident natives have yet to be settled with before the land can be thrown open for selection. I regret from the numerous unforeseen circumstances that have demanded the Chief Commissioner's presence in different parts of the Island, that I could not sanction his going there to adjust this very important question at an earlier period. I find, however, now that the organization of his department, which has been but recently formed, is so far advanced by having officers stationed in the most important Districts, such as the Bay of Islands, AVhangarci, Waikato, and Wellington, that he will soon be enabled, in conjunction with the Crown Commissioner at Nelson, to complete this service. It is of essential importance, from the daily increasing demand for country lands, from the number of immigrants who arrive from Great Britain and the neighbouring colonies, and especially from the necessity of the Government being completely prepared to treat with the Chiefs for the cession of territory, that the Legislature should make provision for securing the funds to carry on the purchases of land from the Natives ; so that no opportunity may be lost of concluding negotiations with the Chiefs, when they are prepared to transfer any portion of their territory to the Crown. It is considered that, at least, £30,000 should be provided for this service. A most influential Chief, Te Hapuku, is at present prepared to dispose of extensive plains in the Ahuriri. He requires an immediate instalment to be paid to him on account of these lands of £4500. Should he return without this money, he would not only withdraw his offer to sell the land, but might become a powerful opponent to the Government in all future negotiations for the purchase of Native lands. The Estimates of Expenditure to be provided for by a legislative enactment of the General Assembly have been divided into three portions. The first are supplementary Estimates for certain expenses for the service of the financial year which has just elapsed. The second and third include the services for the year ending 30th June, 1856. They have been saparated into two portions in order to enable the House, should it be considered desirable, to appropriate the Revenues for a part of the year only, to make a separate provision for those services for which the whole of the estimated expenditure must be incurred, if they receive the sanction of the House. These are included in the third Estimates. A statement of the probable Revenue of the year accompanies the Estimates, from which it will be seen that the Ordinary and Territorial Revenues are estimated at £233,835, a satisfactory indication of the great prosperity and progress of these Islands. The estimate is but little short of the estimated Ptevenues of the Colony of the Cape of Good Hope for the year 1855, while the estimated Customs Receipts are nearly as great as the Customs Receipts of the Colony of South Australia during the financial year ending the 31st March last. The Estimates of the Expenditure are based on those of the year 1854-5. It is strongly urged upon the House to make a fair addition to the rates estimated for. In order to show the very great increase which has taken place in the cost of living, it may be mentioned that the prices of provisions have doubled, while the pay of mechanics and labourers and the rent of houses have trebled their rates. The increase would be found still greater, if the prices of the year 1847 are contrasted with those of the year 1854; and yet the salaries at present authorised may be considered to be nearly those of the year 1847. It is quite clear that a considerable increase must be made in the salaries to enable officers in the employment of Government to maintain themselves during the present extraordinary prices of all the necessaries of life. The smallest increase that can be recommended is 25 per cent, on the rates as authorised by the last Appropriation Act; and it is confidently hoped that the House, with a view to ensure the efficiency of Her Majesty's Service, will grant an increase to that amount in the rates of salaries of all officers in the employment of Government. A Despatch of the Secretary of State on the Colonial Agency is laid on the table. The House will probably take it into consideration, and come to a resolution respecting the arrangements to be made for the transaction of the ordinary agency business of the Colony. A recommendation will be made to the House for a suitable provision for this service. It is estimated that the saving in Stationery alone would defray all the expenses of the Agency; especially if arrangements were made by which the Provincial Governments might avail themselves of the services of the Colonial Agent. R. H. Wynyakd. Officer administering the Government.

APPENDIX TO REPORT OF THE FINANCE COMMITTEE.

MEMORANDUM OF THE AUDITOR-GENERAL ACCOMPANYING FINANCIAL STATEMENT CONTAINED IN HIS EXCELLENCY'S MESSAGE No. 14. Period included b tween January Ist and September 30th, 1853. The Constitution Act came into operation in New Zealand on the 17th January, 1 853 ; but for financial purposes, and for the more convenient distribution of the surplus Revenue, it is assumed that its operation in the Colony commenced on the first day of the year 1853. It is also necessary to premise that no appropriation has been made by the Assembly of the surplus Revenue of the Colony collected during the period included between the Ist of January. 1853, and the 30th of June, 1854,'n0r does Constitution Act make any provision regula ing its appropriation, Her Majesty's Revenues having been entirely raised under Ordinances of the late Legislative Councils in New Zealand. Nevertheless it has been considered more convenient in the following observations, and in the accompanying statements, to exhibit the surplus Revenue a3 distributable according to the rule prescribed by the Constitution Act, in respect of Revenues raided under any Act of the General A ssembly, Surplus Revenue, It will be seen on reference to the the account of "Services in General," that : the balances in the Colonial Chests on the Ist of January, 1853, amounted to i £15,284 lis lid. This sum was chargeable with the arrears of expenses undefrayed, amounting to £11,760 4s. 6d.*—with the New Zealand Company's " fourths, amounting to £6,318 12s. 2d ; —besides certain Deposits lying in the Treasury Chests. So that it is found on making up the accounts that the ap- [ parent surplus was a real deficiency of at least £2000, No portion, therefore, of the balances in hand on the Ist of January, 1853, can be considered available for distribution. Before passing on to the further consideration of this financial period, it is necessary to draw attention to the manner in which the Queen's Revenues in New Zealand must be treated. They are by the Constitution Act the General Revenues of the Colony, payable into the Public Treasury after deducting the costs of collection and the expenses incident to the receipt thereof; and are issued under the Governor's warrant, without regard to the particular Province in which they are raised. It is only when a surplus of Revenue is to be distributed that it is necessary to consider in which portion of New Zealand they were collected, in order that the distribution may be made in due proportions. It is also necessary to premise, that should it be regulated by the General Assembly that the surplus Revenue accrued during the periods prior to the 30th June, 1854, is to be divided between the Provinces according to the rule established by the Constitution Act, it would make no difference in respect of the amount which would be payable into each Provincial Treasury on the final distribution of the surplus Revenues, whether the expenses incurred in any Pro- * \ ide Ist column of Statement shewing amount of Expenditure to be provided for by vote of the General Assembly for the period ending 30th September, 1853. No. 7,

ISerrices in General account, No. I. Vide account of N.Z. Company's "fourth«'i No. 5.

2

RevLTes a tlft e p ral G ° Vernment ri re out of the Genera the oth^sSi^^ss: or z r enues coiiec^ would be payable into each Provincial Treasury would be Xm-ndcnt not on the amount issued out of the General Chest in each Province but on the amount of revenue collected in each Province respectively. Reverting again to the period included between the Ist Januarv and flip '!Ol> S^knd'thTfjr^h 8 °' S6Veral accountants amounted to lbs. Jd., and the total disbursements to £155,486 Os 4tl -inpluMv. f a sum of .7,000, which had been paid in deposit into the Chelt £ Auckland on account of the New Zealand Company's « Fourths." The balance. hand ° n the of September, 1853, including the above deposit of £17 000 amounted to £39,440 ,7s ,od. ; but this, like thf balance in Zd on th 7s t 0 f January preceding mcluded large sums of money held in deposit on account of the New Zealand Company s « Fourths," Intestate Estates, &c., amounting altogether to the sum of £20.820 19s. lid. The sum, therefore, in the General 1 reasury actually available for d.stribution on the 30th of September 1853 wis only £ 8.619 17s, 11 d. This surplus, when added to the advances issued to the Provincial Ireasunes on account of the anticipated surplus Revenues make the total surplus £24,392 7s. lid. which might be distributed among the several 1 rovmces without reference to the sources from which it arose—or it might more properly be separated into two portions,-the one being the surplus arising from the disposal of the Waste Lands of the Crown, and the other that which remains irom the ordinary Revenues. Land Fund Surplus. Adopting the latter mode of distribution, it is found in respect of the Land 1 und that the territorial Revenue raised in New Zealand during the nine months ending 30th oi September, 1853, was as follows T . £ s. d. In the Province of Auckland.. .. 25,917 010 New Plymouth .. 847 0 0 Wellington .. .5,530 0 0 Nelson 6,520 3 0 Canterbury .. 1,251 5 2 Otago .. 1,082 13 6 Amountingaltogether to .. .. 41,148 2 6 Deducting the charges fixed by the Constitution Act, namely— £ s. d. 1. Surveys and Management of the Crown Lands 7,239 14 8 2. LanJ Purchases from the Aborigines... 10,100 12 1 3. New Zealand Company's Fourths ... 9,806 8 1 4. Amount required to defray the expenses of the services and purposes mentioned in the schedule of the Constitution Act, unprovided for by the local appropriation ordinances .. .. 3,487 10 0 There remains a surplus unappropriated of £10,513 17s. Bd. It has however, been contended with respect to the 2nd and 4th of the above charges that the Government has issued regulations by which the whole net Land Revenues of each Province, after deducting the New Zealand Company's " Fourths;" were subject to no general charge, and were payable finally into the Treasury of the Province in which the same were raised without any

Vide "Services in General." No. 1.

Vide General Cash Balance. No. 2. Vide General Cash Balance. No. 2. Vide Surplus Revenue account. No. 3.

Vide Land Fund account. No. 4.

Vide Land Fund account. No. 4.

Vide correspondence with the Superintendent of Canterbury, herewith.

3

deduction on account of purchases of Native Land in other Provinces, and without regard to the rights of the other Provinces of New Zealand as established by the Constitution Act. But such a distribution of the Land Revenue would be in direct contravention of the law, and the Government would be una ,le to enforce it. '1 he Land Regulations of the 4th March, 1803. alluded to, expressly provide that the charges created by Parliament should be first defrayed in the manner prescribed by the Constitution Act. Now the charges created by Parliament are—lst. All expenses incident to the management and sale of the Crown Lands. 2ndly. The New Zealand Company's debt, brdly. The expenses of Land Purchases from the Natives. 4thly. The sums mentioned in the Schedule of the Constitution Act, amounting to £16 000. In respect of the last, i is also a charge on the Revenues raised under any Act of the General Assembly; but up to the full period under consideration no Revenue Acts had been passed by the General Assembly, and consequently so much of the charge of the Civil List as is unprovided for by the local Appropriation Ordinances of New Ulster and of New Munster, falls on the General Land Fund. Apportionment of the Surplus Land Rlvenle. The 66th and 69th Sections of the Constitution Act prescribe that the unappropriated surplus Revenues of New Zealand raised under Acts of the General Assembly, are to be divided among the several Provinces in the like proportion as the gross proceeds of the Revenues may have arisen therein respectively. The proportions of the above surplus of the Land Revenues (£1J,513 17s. Bd.) payable to the several Provinces, according to the rule of the law alluded to, would be as follows :— £ s. d. Province of Auckland .. .. ... 6,622 2 6 New Plymouth ... .. 216 8 6 Wellington .. .. 1,413 0 0 Nelson .. 1,666 0 0 Canterbury.. .. .. 319 14 2 Otago 276 12 6 Apportionment of Surplus Ordinary Revenue. Adopting the same rule for the distribution of the Surplus Ordinary Revenue, and observing that the gross Ordinary Revenues raised in each Province are as follows :— £ 8. d. Auckland .. .. .. .. 25,508 16 6 New Plymouth ... .. .. .. 3,005 7 0 Wellington .. .. .. ... 17,042 5 9 Nelson .. 4,936 18 0 Canterbury .. .. .. .. 4,946 11 7 Otago 1,953 7 1 And alsothatthe surplus Ordinary Revenue is £13,878 13s. 9d., the proportion payable to each Province is as follows'; — £ s. d. Auckland.. .. ... 6,109 8 6 New Plymouth ... 736 ll 6 Wellington 4,174 0 0 Nelson 1,169 10 0 1 Canterbury ... .. .. .. 1,214 510 Otago 474 7 Hi The sums thus due to the Provinces have been carried to the respective Provincial accounts.

Vide Surplus Revatue account. No. 3.

Vide Statement of Reeeipts and Disbur»em«nts a«cotnpanying No. 1.

Vide Surplus Revenus account. No. I.

4

Advances to Provinces on Accoxtnt of Surplus Revenues. The Governor in a circular letter addressed to the Superintendents of Provinces, dated Bth August, 1853, wiih a view of enabling the Provincial Governments efficiently to perform their duties until such time as the General Assembly had passed some enactment on the subject, directed that a certain proportion of the current collections of revenues should be issued to the different provincial chests in the way of advances on account of the anticipated surplus which would be left from the General Revenues after defraying the expenses of the General Government. Under this arrangement advances were made to the Provincial Chests These have, in each case, been duly carried to the Debit of the respective Province. 1 At Auckland, the advances made to the Provincial Chest amounted during the period under consideration to £1665 17s. 9d., and the Credit to £12,731 lis" —leaving a balance on the 30th of September, 1853, of £11,065 13s. 3d. due to' the Province. Of this balance the sum of £4443 10s. 9d. was due on account of the Ordinary Revenue, and £6622 2s. 6"d. on account of the Land Fund. The Balance due on the same day to the Province of New Plymouth was £7'2 16s. 5d., of which £648 Us. 6d. was due from the Surplus Ordinary Revenue, and £64 4s. 1 Id. from the Surplus Land Revenue. To the Province of Wellington there was due £2435 3s. Id., of which £1022 3s. Id. was due from the Ordinary Revenue and £1413 from the Land Fund. To the Province of Nelson £2121 4s. 9d., of which £455 4s. 9d. was due from the Ordinary Revenue, and £1666 from the Land Fund. To the Province of Canterbu y £1534, of which £1214 ss. lOd. was due from the Ordinary Revenue, and r3i9 14s. 2d. from the Land Fund. To the Province of Otago os. 5d , of which £474 7s. lid. was due from the Ordinary Revenue, and £276 12s 6d. from the Land Fund; subject, however, to adjustment on account of the peculiar provisions made in the Otago " Terms of Purchase" in respect of the Revenue arising from the disposal of Waste Lands within the Otago Block. Appropriation op the Revenues. Adverting next to the Provisions made by law for defraying the expenses of the Government of New Zealand, it will be seen from the statement of Receipts and Expenditure for the Nine Months ending the 30th September, 1853, that the Revenue receipts of the several public accountants, including Ordinary and Territorial Receipts, when cleared of all temporary transactions and deposits, amounted to £98,541 Bs. 5d.; of which there was collected in the £ j. d. Northern Division .. .. 55,278 4 4 In the Southern Division .. 43,263 14 1 Separating the Ordinary from the Territorial Revenue, it is found that the Ordinary Revenue collected in the— £ s. d. Province of Auckland was .. 25.508 16 6 Do. New Plymouth .. 3,005 7 0 Do. Wellington .. 17,G4'2 5 9 Do. Nelson .. .. 4,936 18 0 Do. Canterbury .. 4,946 11 7 Do. Otago .. .. 1,953 7 1 Amounting altogether to .. 57,393 5 11 The Ordinary Revenue was expended principally under the authority of the Appropriation Ordinances of New Ulster and New Munster. £ s. d. The total of the two Ordinances, if computed for nine months, is 41,40 l 3 6

Vide Surplus Revenue Account. No. 6,

5

£ j. d. Adding to this the sum carried to the Surplus Revenue Account for apportionment between the several Provinces, amounting to 13,878 13 9 And deducting the sum, viz. .. 55,279 17 3 From the total Ordinary Revenue, the remainder, £-2113 Bs. Bd. is the amount of Ordinary Revenue of the period for the appropriation of which the Local Legislature has made no provision. But since all expenses incurred in the collection of the Revenue are chargeable by the Constitution Act upon the gross receipts, the expenditure on that account, over the Estimates, must be also deducted from the Gross Ordinary Revenues, so that this remainder of £2113 Bs. Bd. would be still further reduced. Expenses for which Legislative Provision is Required. The unappropriated remainder of Revenue, last alluded to, is not to be confounded with the sums for which a vote of the House of Representatives will be required. The latter include all issues of Revenue unauthorised by law on account of expenses incurred during the nine months, whether the same were issuecbtout of the Revenues of the period, or out of Revenues raised subsequently. Reverting, therefore, to the expenses incurred on account of the financial period under consideration, it will be seen, on inspecting Statement No. 7, that in some instances the provision made by the Appropriation Ordinances, was in excess of the sums required for the service ; in others it was less than the expenditure. The excess, or deficiency, is shown in each case. The total excess of the Estimates amounted to 73251. Os. 9d., and the total deficiency to 17,6551. 6s. Bd. It will be remarked that the latter sum includes the large expenditure in excess on the Aborigines for Educational purposes, which, but for the resolution adopted by the House in the last Session of the Legislature, would have been considered properly chargeable on the provision made by the Education Ordinance No. X, Sess. viii ; and was so considered by the Government, and apparently assented to by the Secretary of State in Despatch No. 10, January 25th, 1854, in which the sanction of Her Majesty's Government to the measures proposed by the Governor for the education of the Native race and of the halfcastes of New Zealand is conveyed, by which a sum of at least 6300?. a year was to be devoted to the advancement of that object, and in the event of deficiency from other sources, the amount was to be made up from the fund available for Native purposes under the provisions of the Constitution Act. It also includes the expenses of the Government -Brig, and those of Public Works. On these services the excess of expenditure over the Estimates was as follows :— £ Aborigines .. .. .. 5156 Government Brig .. .. 1278 Public Works .. .. .. 4904 These being deducted from the total deficiency, leave the excess and the deficiency nearly equal; or in other words, the savings on certain services furnished the funds to meet the excess of expenditure on others. A Bill might be prepared for transferring the provisions in excess of the expenditure, to the credit of the services in excess of the Appropriation Ordinances ; an J for authorizing the issue of any further sums for which no provision, or an insufficient one, was made. It will be observed, on inspecting the column of the Statement shewing the expenses chargeable against the Parliamentary Grant, that a portion of the expenses of the General Government has been defrayed out of the Imperial vote. The vote for the period was £5090, of which ,£2487 10s. is exhibited in thp Stateme tas chargeable with expenses of the General Government. Had the whole of the Parliam.vi.tary Grant been actually drawn from the Commissariat Chest in the Colony, a corresponding amount of expenses would have been

6

exhited as cha gefl against the Grant. But the amount drawn was 4000/ of which AwOl was repaid into the Commissariat Chest on account of an overdraft ?onl i inng thC Pe r° d pri ° r to the lstof January, 1853,-thus leaving only 00 for services during the period ending 30th September, 1853. As yet it is uncertain whether the remainder of the Grant, amounting to 1045 Z., has been urawn or not. This will be determined by the Board of Audit in I ns'land ■ but a late application of the Agent General in England for funds for the service of his agency, seems to show that the whole Grant has been issued for the service of the Colony. 11 is also to be observed, that as a large portion of the Civil Services provided for m the Schedule of the Constitution had been already included in the Appropriation Ordinances of New Ulster and New Munster, it is only the Balances of these services, or 3487/. ]os., that has been exhibited in the Statement as charged against the Civil List. Appropriation of the Land Revenue. Having thus reviewed the Legislative authorities under which the Ordinary Revenue was issued, and shown the amount of disbursements for which legislative provision is required, it will only be necessary to add, in respect to the leriitoiiai Revenue, that the charges on the Waste Lands of the Crown have been settled by the Constitution Act, It has already been shown that after deducting the charges on the Land Fund as fixed by law, the remaining surplus of the Fund unappropriated is =£10,513 17s. Bd., which has been apportioned, in the Surplus Revenue Account, between the Provinces of New Zealand. But in respect of the amount charged on the Revenues arising from the disposal of the waste lands of the Crown on account of the purchase of lands from aboriginal natives, it is necessary to state in explanation that the amount charged is not the total of the sums issued for this purpose during the peiiod. Land purchases have principally been effected by the Chief Commissioner for the purchase of Native Lands. The monies required for the purpose were issued as imprests); out of monies in the public chest, belonging either to.the Ordinary Revenue, to the Land Fund or the deposits received for the purchase of Cronn Lands. Monies thus advanced do not pp. ar among the final transactions of the Treasuiy until the Commissioner furnishes accounts of the purchases to which he has appropriated the advances, showing in which Provinces the lands are situated. The several di<bursements are then placed| in the Governor's warrant, addressed to the Colonial Treasurer, who thereupon brings the several sums finally to account as charges on the Land Fund of New Zealand. This arrangement does not interfere with the balances iu the Treasury Chests, and therefore does not affect the total surplus Revenue. But it shifts temporarily from the Land Fund a portion of the expenses of Land Purchases ; and it way show a larger or a less sum than was actually issued on Land Purchases during the period. Thus during the period under review the sums brought to charge against the Land Fund, on account of Land Purchases at Wellington, were only £5,727, while the total imprests issued was £14,000. The discrepancy arises from the inability of the Commissioner hitherto to render his accounts quarterly, as requireJ by the regulations of the Government. Recapitulation. It appears from the foregoing statements that the final receipts during the i)ine months were— £ s. d. In the Northern Division .. .. 55,278 4 4 And in the .Southern Ditto .. .. 43,-1(33 0 0 Amount ng to .. .. 98,743 9 5 While the final disbursements were—.

7

£ 8. (1

In the Northern Division .. .. 35,4C6 13 6 In the southern Division .. .. 45, <08 1 0 Amounting to .. .. .. .. 80.601 14 6 2. That the surplus Revennes were £24,392 1 5 3. That out of the Revenues of the Colony collected during the nine months, there had been issued, without the authority of any legislative enactment, a sum not exceeding £2,113. 4. That in respect of the liabilities incurred by the Government, without reference to the period in which the same were paid, it appears that on some services provided for by the local legis'a' ure, the expendituie was less than the Estimates, and on others, greater; that tie excess amounted to £17*655 6 8, and the deficiency to £7,325 9s. Pekiod included between Ist October, 1853, and 30th June, 1854. Proceeding next to the financial period included between the Ist of October. 1853, and the 30th of June, 1854, it is found that the total receipts were £376,324 18s. Id-, and the total disbursements to £342,299 2 9. These sums include both temporary and final transactions. The final receipts (freed from remittances, advances on the public se:vice, and other temporary transactions) amount to £162,567 12s. 9d , inclusive of a sum of £400 15s. lid. received as revenue by the Agent-General in England, and the final disbursements to ±91,758 ss. The following table shows the amount of revenue collected in each Province.

Vide Services in f»neral for period endm£ 30th June, 1654. No. 9.

Surplus Revenues. The balances in the hands of the several public accountants amounted to £65,005. Deducting from this sum the deposits in the Colonial chests, amounting to £.>.',385 9s. 7d., and also the following sums due to the Provinces on account ot the surplus Revenues available on the Ist of October, 1853, nampJy :— £ s. d. Province of Auckland .. .. 11,065 13 3 New Plymouth .. .. 7'2 16 5 Wellington .. .. 2,435 3 1 Nelson 2,121 4 9 Canterbury .. .. 1,534 0 0 " Otago .. .. .. 751 0 5 Amounting to .. . . •• 18,619 17 11 It will be found that the available cash balance on the 3Cth of Jane, 1854, was £1219.) i2s. 9d. If to this surplus are added the advancps made during the period by the Collectors of Revenue to the Provincial chests, viz. ■.—

Vide Statement No 9.

Vide Geneial Cash Balance No. 10. Vic!e Surplus Rfcrp. Hue Account, So. 11.

Provinces. Ordinary Revenue. Land Revenue. £ a. d. £ g. (1. Auekland 33,679 ll 10 11 New Plymouth 2,589 12 0 3 930 5 O Wellington 21,636 2 2 25.760 4 6 Nelson 6,059 12 6£ 16>23 11 9 Canterbury 5,701 19 8 3,308 19 1 Otago .. .. 2,773 1 8 5,316 5 9 Agent-General in England .. .. 400 15 11 72,840 15 9 89,7-6 17 0

8

£ s. d. Advances to Provincial Chest at Auck. land 26,933 17 3 Ditto, New Plymouth.. .. .. 2,222 16 Ditto, Wellington 13,024 15 4 Ditto, Nelson 15,614 1 11 Ditto, Canterbury 5,171 16 5 Ditto, Otago 2,032 8 8 The total (or total surplus Revenues arising both from the disposal of the waste lands of the Crown and from the ordinary Revenues) is £77,999 9s. Id., of which £49,046 10 6d. is derived from the Land Fund, and the remainder (£28,952 18s. 7d. from the Ordinary Revenues. Surplus Land Revenue. For the purpose of distribution, the whole balance of the Land Fund Account is transferred to the Surplus Revenue Account, and apportioned among the several Provinces, according to the rule established by the Constitution Act. But the proportion payable to the Province of Canterbury is increased by the amount of apportionment due on the sum of £31,673, it being considered that out of the land deposits in the hands of the Commissioner, at least that sum ought to be regarded as Revenue accrued during the period under consideration, and not returnable to depositors. The suras to be transferred under this arrangement to the credit of the Provinces are as follows :— £ s. d. Auckland .. .. .. .. 13,917 16 0 New Plymouth .. ... .. 1,581 12 0 Wellington .. .. .. .. 10,364 IS 0 Nelson .. .. .. .. 6,769 12 0 Canterbury •• .. .. .. 14,076 2 0 Otago .. .. .. .. 2,139 8 0 Surplus Ordinary Revenue. The Surplus Ordinary Revenue, amounting to £28,952 18s. 7d. is apportioned in the like manner, as follows : — £ s. d. Auckland .. .. .. ... 13,552 10 0 New Plymouth .. .. .. 1,042 2 0 Wellington .. .. .. .. 8 766 7 0 Nelson .. .. •• .. 2,438 I' 2 0 Canterbury 2.294 12 0 Otago .. .. .. 1.11518 0 These have been carried to the credit of the respective Provinces. On making up the Provincial accounts for the whole period included between the Ist of January, 1853, and the 30th June, 1854, and debiting the accounts with the advances issued to the Provincial chests, the following balances were found due on the 30th June, 1854, namely :— £ s. d. Province of Auckland —Land Fund .. .. 10,180 6 1 , Ordinary Revenue .. 1,421 15 9 Total balance due .. .. .. 11,602 1 10 Province of New Plymouth—Land Fund.. .. 523 4 11 Ordinary Revenue .. 290 8 ll Total due.. .. .. 1,113 13 10

Vide balance of Land 3fund Account.

Vide Surplm Revenue Account, No. 11.

9

£ 3. tl. Province of Wellington—Land Fund .. .. 11,777 18 0 Deduct over payment on account of Ordinary Revenue 3,296 5 3 Balance due .. .. .. 8,481 12 9 Province of Canterbury—Land Fund .. .. 12,361 310 Ordinary Revenue .. 371 13 8 Balance due „ .. .. 12,732 17 6 Province of Otago—Land Fund .. .. .. 1,490 14 10 Ordinary Revenue .. .. 483 2 1L Total balance due .. .. .. 1,973 17 9 But in respect of Nelson, the balance, amounting to .£4,284 13s. 2d., was against the Province. No final distribution on the above account has been made. It is necessary to state in reference to the length of time which has elapsed without a final distribution of the surplus Revenues, and also in reference to the resolution adopted by the House of Representatives, viz.-.— 'That the Public Accounts ought to be audited and closed without delay." That about the period when the Provincial Governments were fully established, that is, about the month of October, 1h53, there was a considerable increase of the Revenues both ordinary and territorial. This has continued up to the present period, so that the Customs Receipts average about £130,000 per annum, and the number of Customs warrants issued at Auckland alone average 1,000 annually. The Customs Accounts, —at all times voluminous,—have for this reason, as well as on account of the numerous ports of entry in New Zealand, and the consequent number of collectors and sub-collectors, been rendered unusually laborious to examine and audit. The very voluminous nature of the New Zealand Customs accounts has lately attracted the attention of the authorities in England, and the Commissioners of her Majesty,s Customs had urged upon the Home Government the advisability of transferring their examination to the local audit. At the same time the Postoffice accounts, almost as voluminous and fully as intricate as the Customs accounts, had fallen in arrears. And in respect of the Territorial Revenues, the Land Commissioners were new to their duties as public accountants While the Audit Department, on which devolved the duty of bringing these numerous accounts into a regular and uniform system, was, at the time the General Assembly met, without a regular clerk, and it was difficult to engage a competent person to fill the Vacant office ; and when it was filled, a still longer time necessarily elapsed bebefore the multifarious duties of the Department could be familiar to a person who had entered into the office wiihout any previous acquaintance with them; so that for a time nearly the whole work devolved upon the Auditor-General, whose time was principally engaged in attendance on Committees of the House of Representatives, or in furnishing information for the General Assembly, and on other duties consequent upon the introduction of the New Constitution. At the same time none of the Southern accounts came into the Audit Office until tha first day of the Session. The Customs and Land Fund accounts extended over a period of twelve months. And now, after an experience of twelve months, it is found that the duties of the Audit Office cannot be satisfactorily performed with a less staff than three or four active and competent clerks. A correspondence on the subject with the Superintendent at Wellington accompanies this mi- ] n respect of the delay in the distribution of the Surplus Ordinary Revenues, no final distribution can be made until an enactment for the purpose has been passed by the General Assembly. The Officer administering the Government in Message No. 4, dated 4th September last, drew the attention of the House to the necessity of making provision for the distribution of the Surplus Revenues, in consequence of the Constitution Act making no provision for regulating the appropriation of surplus revenues raised under ordinances passed by the late

Land Fund £3,673 7 5 Ordinary Revenue 611 5 9 £4,284 13 2

Vide further Papers relative to tb« affairs of New Zealand, April lOib, 185-1, fol. 404.

10

Legislative Councils. The whole of the Queen's Revenues now under condderaon "ere raised under the authority of local ordinances; and in the absence of any specific enactment of the General Assembly, the surplus is not pavable into the Provincial lreasunes, but would remain to the credit of the General Government. It had, therefore, been proposed for the consideration of the House, in the Message alluded to, that the Surplus Customs Revenues should be divided among the various Provinces in the proportion prescribed by the Constitution Act in respect of the Revenues to be raised under provisions of Acts of the Assembly. The Assembly accordingly passed a Bill for appropriating the Revenues of the financial year which ended on the 30th of June last, framed with a view to carry that object into effect, both in regard of the Ordinary and of the Territorial Revenues. It would be desirable in a future Session to submit, for the consideration of the House, that the whole of the Surplus Revenues in hand on the 30th of June, 1854, should be distributed between the several Provinces in the proportion established by the Constitution Act. But in respect of* the Territorial Revenues that the surplus payable into the Provincial Chests under the provisions of the proposed measure, shall be appropriated to Immigration purposes and Public Works, in accordance with the appropriation clause of the Government Regulations dated' 4th March, 1853. . With a view to shew the effect of the measure alluded to, the distribution of the Surplus Revenues is exhibited in accordance with it. But the warrant of the Governor, authorising the final issue of the Surplus Revenues to the Provincial Chests has not yet been directed to the Colonial Treasurer. The Government has for the present authorized the payment of advances in snch proportion* as it was estimated, would be in accordance with the rule established by the 66 section of the Constitution. The final warrant addressed to the Colonial Treasurer can be issued when the General Assembly has made due provision for the legal distribution of the Surplus Revenues. 1 he whole of the expenses of the General Government on account of the nine months ended 30th June, 1854, unprovided for by the Constitution Act,—also require the sanction of an Act of the General Assembly. These are fully detailed in the accompanying documents. They amount altogether to the sum of 15,788 17s. Id. for which a vote of the House will be recommended. They are nearly the same as had been regulated by the Appropriation Ordinance for the prior nine months ; and no alterations had been made except such as the interests of the Public Service, and the changes consequent on the introduction of the New Constitution required. Financial Year ending 30th June, 1855. Statements of the Receipts and Expenditure of the financial year, ending 30th June, 1855 cannot be furnished at present, in consequence of several of the accountants having failed to render their accounts for the two kst quarters of the year. Complete statements for the six months ending 31st December, 1854, are furnished for the information of the House ; and it is probable that statements of the Receipts and Expenditure of the remaining portion of the year will be laid on the table of the House before the termination of the Session. The total Receipts and Disbursements of the six months, ending 31 st December, 1854, are as follows :— Receipts £318.586 8 4 Disbursements .. .. 312,305 7 1 These when cleared of Deposits and temporary transactions become— Final Receipts .. .. £110,557 4 11 Final Disbursements .. .. 07,283 5 4 The amount raised in each Province is shown in the following statement: —

11

~ t balances m the hands of the accountants on the 31st December, amounted to A 02,862 18s. sd. and the sums advanced to the Provincial Treasuries on Troo n O /,, ® estl , mate ' l Surplus Revenues to 68,905 14s. 2d. inclusive of a sum of £22,962 issued to the Provincial Treasurer at Canterbury. If from the sum of these are deducted the balances due to the Provincial Chests on the 30th of June, 1804 (less the overpayments to the Provincial Treasurv at Nelson)—as well as tbe Deposits unavailable, the difference £38 639 J 4s. 7-4) is the Surplus Revenue on the 31st December last, which, under the provisions of the Act of Appropriation of 1804-5 is distributable between the several Provinces in the following manner.

j Vide Statement of - General Cash BaUact.

On making up the Provincial Accounts, it is found that the balances of the Surplus Revenue Accounts for the whole period included between the Ist of as 3 follows _ 31St DeCember ' 1854 ' accordin g to rule proposed, are Province of Auckland, Land Fund ... . .. 10,575 6 Deduct overpiyment on aicount of Ordinary Revenue 3,612 4 8 Balance due to Province .. .. .. 6.963 1 11 Province of New Plymouth Land Fund ... .. 1,614 16 11 Deduct over-payment on account of Ordinary Revenue 318 0 I Balance due to Province .. .. .. 1,296 15 10 Province of Wellington Land Fund.. .. .. 12,373 18 4 Deduct over-payment on account of Ordinary Revenue 4943 19 4 Balance due to Province ... ~ .. 7.429 19 0 Province of Otago, Land Fund .. .. .. 1,768 12 10

V'fle Statement Ne. 20.

Provinces. 'Land Revenue. Ordinary Revenue. A M 1 s. d. £ v d. Auckland 22,171 12 0 27.124 14 7 New Plymouth . .. 2,244 10 0 3,025 12 0 Wellington 8,537 5 0 j 6.555 12 2 £ elson 11,323 12 1 5,266 4 9 Canterbury 4,258 8 7 4,149 8 11 uta S° 946 18 2 3,963 3 8 Totals £ 49,482 5 10 60,084 16 1

Provinces. Land Fund. Ordinary Revenue. Totals. * i i i £ s. d. £ s. d. £ s. d. Npw m 7,819 ° 0 9,565 10 0 17,384 10 0 New Plymouth 791 11 0 1,066 17 0 1,858 8 0 Wellington 3, 0 |0 14 7 5,838 17 8,849 12 U cil 3 '" 3 7 2 ] ' 857 4 0 58r '° 11 2 Canterbury 1 > 501 15 6 1.463 7 0 2 965 2 6 tag0 333 18 7 1,397 12 0 | 1,731 1 0 7 - ■ Total £38,639 14 7i

12

Deduct over-payment on account of Ordinary Revenue .. .. . t 331 1 3 Balance due to Province .. .. .. 1,437 11 7 0 Province of Nelson, overpayment on account of Land Fund .. 5,193 16 11 Overpayment on account of Ordinary Revenue .. 1,642 1 8 Balance overpaid to Province .. .. 6,835 18 7 Province of Canterbury, overpayment on account of Land Fund .. .. .. .. .. 9,099 14 1] Deduct balance due on Ordinary Revenue .. .. 160 16 3 Balance over-paid to Province .. .. 8,938 18 8 It has been stated that the advances for the purchase of Lands from the Natives, have been treated as temporary transactions. Statements are furnished, shewing the sums outstanding on this account on the 30th June last, amounting altogether to 41,316 16s. led. CHARLES KNIGHT, Auditor-General, August 4th, 1855.

Balance of Mr. Mc Leans account, 37.816 J. 16 10. Balance of Mr. Kemp's account 3,500/. 0 0.

FINANCE COMMITTEE STATEMENT. FOK THE PERIOD ENDING 30tii SEPTEMBER, 1853.

No. 1

NO. I.—BALANCE SHEET, Shewing the Balances on hand on the Ist January, 1853, the total receipts and disbursements during the period, and the Balances on hand on 30th September, 1853 ; accompanied by a Statement of the particulars of the receipts and disbursements, distinguishing the temporary ar.d final transactions. No. 2.—GENERAL CASH BALANCE, On 30th September 1853, shewing on the Credit side the Balances in hand, and on the Debit the sums held in deposit and unavailable for the current services of the Government. No. 3.—SURPLUS REVENUES ACCOUNT, Shews on the Credit side the surplus Revenues, and on the Debit the apportionment of the same between the Provinces. No. 4 —LAND FUND ACCOUNT, Shewing the Receipts and the charges thereon, and the surplus Balance. No. S.—ACCOUNT OF NEW ZEALAND COMPANY'S " FOURTHS,'' Shewing the Balance due as found on the 30th September, 1853. No. 6—" PROVINCES IN ACCOUNT WITH SURPLUS REVENUES." Shewing the Credits due on Account of surplus Revenues and the payments made to Provincial Chests on account thereof. No. 7—A STATEMENT OF THE TOTAL EXPENDITURE, On accouut of the nine months ending 30th September, whether the same was disbursed during or subsequently to that period, shewing the amount chargeable on the Parliamentary Grant, on the Land Fund, and on the Civil List; the amount provided for by the Appropriation Ordinances, and the amount to be provided for by an Act of the Assembly ; shewing also the amount of appropriation in excess of the expenditure. No. B—A STATEMENT, Shewing the amount chargeable against the provision made by the Constitution Act for Civil Services and Native Purposes.

4

SERVICES IN GENERAL 1803. £ s cl jC s d To balances in hand on the Ist January 1853, viz.:— Colonial Chest, Auckland .. .. 8,980 6 1 RusseH .. .. 'l 87 2 14 New Plymouth .. ~ 1113 7 wit 4 * 9,278 11 9i do. Wellington .. .. 2 0 Nelson •• ... 3,084 0 0 Canterbury .. .. 339 11 5 Akaroa .. .. 116 2 10^ 0ta g° •• .. 1,006 3 11 . . „ , . T , 6006 02i Agent General in London .. .. 914 7 Total receipts in Northern Division of New Zealand (vide statement annexed) .. 82 844 2 8 " " Southern Division of New Zealand (vide statement annexed) .. 9g 549 22 8 Overpayments of Agent General .. 237 0 3 ' Collector, New Plymouth .. 2 6 1 239 6 4 f194,927 8 2£

5

NINE MONTHS ENDED 30th SEPTEMBER 1853. 1853. By total disbursements in Northern Division s - • £ s. d. of New Zealandl (vide, statement annexed, 80j966 15 2 ,n Southern Division of xVw Zealand (vide statement annexed) .. n, c»n r „ Balances in hand on the 30th Sep- ' tember 1853, viz.:— Colonial Chest at Auckland .. 10,685 4 10 ? T USSe ll, •• .. 285 0 7 New Plymouth .. 43 4 5 Wellington .. l 644 2 w Canterbury .. 1,4 36 13 6 Akaroa .. .. 84 0 111 V ? °di " u *• 1>037l > 037 10 9 New Plymouth .. 44 0 n Land Fund Wellington .. 1,754 13 6 elson , — .. 2,960 010 Canterbury .. 552 6 10 Sub-Collector, Hokianga .. 92 17 '3 t> Olago .. mm g g6 m 1( j Postmaster, New Plymouth 7 18 0 •' Russell .. n n o Nelson .. ;; , Wellington . .. 2 0 15 5 Canterbury 1 1 16 7 £22,440 7 10 £194,927 8 2 Wemobamdum.-Deposit in Commissariat Chest at Auckland £17,000.

6

Receipts. Temporary. Final. Auckland. £ s. <]. X' s. <3. £ s. d. £ s. d, Customs—Collections .. .. 21,172 19 11 " Remittances .. .. 5348 6 4 '• Imprests .. .. 79 14 5 Post Office .. .. .. 227 14 0 Publicans' Licenses .. .. .. 1268 0 0 Auctioneers' ditto .. .. .. 2uo 0 0 Fees and Fines, Supreme Court .. .. 82 16 9 " Sheriff's do. .... 018 6 Fees, Resident Magistrate's Court (Civil) .. 121 2 4 " do. (Police) .. 133 14 6 Fines, do. (do) .. 107 12 4 Fees on Registration of Deeds .. 365 11 9 " on Births, Deaths, and Marriages, &c. .. 9 11 6 Pound Fees .. .. ~ 32 0 3 Slaughter-house Fees .. .. .. 32 la 0 Recoveries for maintenance of Hospital patients 6*2 6 0 Sales of Stores .. .. .. 16 15 6 Recoveries for maintenance of Military prisoners 29 15 0 Incidental Receipts .. .. .. 160 iO X Deposits, Income Tax .. .. .. 13 17 1 " Intestate Estates .. .. i 760 3 4 " Hospital Trust .. .. -248 Hi 9 " Impounding .. .. 0 0 0 Advances repaid ... ... 4984 18 4 Transfer from Land Fund .. .. 1200 0 o Debentures received for payment ~ . 282 5 0 New Zealand Fencible Service, Advances repaid 1025 19 6 Ditto Receipts from Commissariat Chest.. 1377 6 7 Sales of Land .. .. .. 2." ,536 14 11 Rent of Crown Lands .. .. .. 3 0 0 Fees on Crown Grants .. .. .. 153 7 10 Timber and Quarrying Licenses ..... 180 0 0 Depasturing Licenses .. .. 35 1 ) & Assessment on Stock ... .. 8 7/ Commissariat Chest, Refund of Loan . „ 5000 0 0 Transfer ... .. 2642 6 6 Draft on Colonial Land and Emigration Commissioners 193 18 0 Carried fonvard ........24,162 11 10 49,941 4 3

7

Mitbargenieiitg. Temporary. F lna l. Auckland. £ s. d. £ s. d. £ s. d. Establishment of Governor and Lt.'Governor 572 19 7 Clerk of Counc.ls .... 37 10 I) Colonial Secretary ... .. 1075 10 0 Colonial Treasurer ... .. 695 8 6 Colonial Bank of Issue ... .. t5O 0 0 Audit Department ... .. 330 ]3 10 Customs ... .. 1765 14 8 Drawbacks of Customs .... 23 8 0 Remittances dido .. .. 5348 6 4 Provincial Treasurer on account of Customs. 1049 10 5 Post Office .. .. 261 9 10 Native Secretary .. ... 3(j4 5 3 Commissioner of Crown Lands .. .. 112 10 0 Medical Department .. .. 1 r 45 15 5 Supreme Court .. .. 1020 0 0 Attorney-General ... .. 37.5 0 0 Resident Magistrate's Department .. .. 846 9 6 A rmed Police Fo.ce .. .. 1109 16 0 Sheriff and Gaol .. .. 836 15 4 Registrar of Deeds .. .. 228 18 0 Relief of Sick and Destitute .. .. 398 2 4 Firewood .. .. 78 12 9 Aborigines .. .. 460 11 2 Printing .. .. 258 15 8 Stationeiy .... 88 9 1 Travelling Expenses .. . 110 16 9 Pensions .... 27 6 0 Colonial Cuaplain .. .. 150 0 0 Tamaki Ferry .... 54 16 0 Miscellaneous —Gold Fields ... .. 51 I 17 7 Pensions (Timotui) .. 5 i() 0 Gratuities to Native Chiefs .. 10 0 0 Military Operations .. 208 15 10 Elections .. 168 6 7 Incidents .. 74 15 I Harboui Department .. .. 262 16 0 Public Works and Roads .. .. 1481 15 0 Schools, Local Grant .. .. 1825 0 0 " Parliamentary Grant .. ... 225 0 0 " Industrial .. .. 2555 4 0 Coroner .. .. 21 5 6 Crown Lands within Hundreds .. .. 52 18 11 Disbursements on account of New Plymouth (Hospital) .. .. 12 II 9 Ditto (Police) .... 1 17 6 Wharf in Commercial hay .. .. 689 4 1 I Interest on eight per cent. Debentures .. 616 14 11 " on Land Debentures .... 44 5 5 Debentures paid in Cash .. .. 282 0 0 " cancelled .. .. 282 5 0 Deposit Intestate Estates .. .. 630 710 " Impounding Ordinance .. 1 12 6 Imprests .. .. 4366 13 2 Remittances New Plymouth .. .. 70 0 0 Carried foiwatd ........ 12,348 15 3 21,38J 9 8

8

Receipts. Temporary. FinaK Brought forward 24,162 11 10 J 49,94*1 4dj &3 " d A uckland — continued. Total Auckland Receipts .. .. 24 162 11 10 4 9)94l 4 3 Russkll, Customs Collections .. .. 1349 6 6 Remittances .. .. 3'5 ]5 3 " Imprests ... .. 92 5 0 Publicans' Licenses ... ... ,jg q „ Post Office ... ... i c . /-111- T-. •, • 1 16 10 11 Civil I'ees, Resident Magistrate s Court .. 9 4 0 Police ditto ditto .. 8 1" 2 « Fines d.tto .. 10 8 6 Incidents .. .. 0 11 0 Remittances .. .. 84 5 1 Total Russell Receipts . .. 4gg 5 4 !3 j Total Receipts of the Province of Auckland 24,644 17 2 51,425 17~ New Plymouth. Customs Collections . .. 2431 12 4 " Remittances .. s . 1315 13 6 Post Office .... 84 14 10 Publicans' Licenses .... 90 0 0 Auctioneers' ditto ..... 40 0 0 Civil Fees, Resident Magistrate's Court .. 19 1 0 Police Fees ditto ... 11 0 4 " Fines ditto ... 314 0 Receipts on account of Harbour Boats ... 319 16 0 Fees on Registration ..... 5 8 6 Carried forwtrd [315 lj 0 3005 7 0

9

Temporary. Final. b c , £ s. d. £ s . d. £ s . d. £ s d Brought forward 12,348 15 3 21,389 9 8 Auckland—continued. Remittances, Russell .. 84 5 1 New Zealand Fencibles Disbursements 1544 11 9 Ditto Imprests .. ... 880 0 0 Bishop of New Zealand .. ' Arn n n Government Brig " Maori Messenger .. Civil Establishment New Zealand Pensioners 75 12 3 Transfers to Land Fund .. 2626 16 6 Disbursements on account of Nelson ... 7,n n Lunatic Asylum ~ „ Land Fund. "* Remittances .. _ 50 0 q q Deposit Commissariat Chest .. ...22 000 0 0 Remittance to Wellington ... 3030 6 0 Transfer to Revenue account .. ... 1200 0 0 Ditto •• ... 15 10 0 Immigration 65 10 0 Survey Deoartment .. 911 f . , Purchase of Lind .. 28',4 10 0 Compensation for Land ~ ... „ Roads and Bridges .. j". 222 1 4 0 Inc,dents ..... 10 0 0 Total Expenditure at Auckland 42,685 12 10 29,713 4 6 Russell. Customs, Salaries, and Incidents .. .. 356 15 0 Remittances .. ~ 305 ]5 3 " Payment to Provincial Treasury .. 16 7 4 " Imprests .. .. 37 10 0 Post Office .... 26 4 8 " Remittances .. .. 3 13 7 Resident Magistrate's Department .. .. 232 13 0 Armed Folice Force, Russell .. .. 135 0 0 Mongonui .... 321 4 0 Harbour Department .. .. 143 6 0 Relief to Sick and Destitute .... 28 2 1 Walker Nene's Annuity Ordinance .. 95 0 0 Pensions .. 110 0 Public Works .... 52 0 0 Miscellaneous .. .. 11116 Total P>.ussell Expenditure .. .. 353 g 2 1412 16 3 Total for Province of Auckland .. 43,048 19 0 31,126 0 6 New Plymouth. Customs ... 177 13 3 " Remittances ... .. 1359 13 6 " Payments to Provincial Treasurer .. 88 0 0 Resident Magistrate's Department .. 307 15 8 Armed Police Force .. ... 730 18 2 Harbor Department .. ... 494 0 7 Public Works .. ... 293 14 1 Relief of Sick and Destitute . . ... 3 16 0 Aborigines .... 22 6 0 Post Office .. .. 16 19 0 Carried forward 1447 13 a 2047 2 9

10

ISeceipfs. Temporary. Final. £ S. d> £ s Hr s ,1 c j TVT t. Brought forward 1315 13 6 ' 3005 7 0 New Plymouth—continued. Transfers fiom Land Fund ... .. 830 3 8 Remittances .. 614 0 Q Deposits on account of New Zealand Compauy 30 0 0 Sales of Land ~ ~ Advances repaid .. ~ 131 4 0 Total Receipts in the Province of New Plymouth •• .. 2921 1 2 3852 7 0 Total Receipts Northern Division .. 27,565 18 1 55,278 4 4 Total Temporary and Final .. .. ~ ~~«2,844 2 S~~ Wellington. Customs Collections .. iit 13 752 16 9 Post Office .. " 4 36 6 2 Publicans Licenses ... lM 950 iq () Auctioneers'ditto ... ... 240 0 0 Pilot Dues and Ferryage ... .. j33 j n Fees and Fines Supreme Court .. .. ]37 0 6 Ditto Resident Magistrate's Court .. 30+ 8 9 Registration Fees ... ... 28 1 10 Miscellaneous .... 58 7 8 Parliamentary Grant .. .. 5000 0 0 Deposits, Intestate Estates .. .. 218 10 0 Ditto Miscellaneous .. ... 78 6 0 Advances repaid .. ..10,068 2 9 Ditto Customs .. 15 0 0 Remittances ditto .. .. 2909 310 Ditto Miscellaneous .. .. 6329 17 10 Receipts in aid .. 8133 9 1 Impresis, Customs .. .. 237 3 " Land Sales .. ~ 471 I 0 O Fees on Crown Grants .. .. 269 0 0 Remittances .. .. 800 0 0 Deposits .. .. 187 10 0 v Carried forward 33,977 3 1 21,020 13 7

11

Disbursements, Temporary. Final. T) i, r -i £ s. d, £ s. d. £ s. d. £ s. d Brought forward 1447 13 6 2047 2 Q New Plymouth —continued. Post Office Remittances .. ~ 16 10 8 Medical Department .. '* 204 - Commissioner Crown Lands .. .. lfl? la n Interest on Debentures • • ... n q Industrial Schools n . Miscellaneous .. 31 13 4 Surveys and Land Department .. 9«. ? Q L»d t ... s >1 rtemittancps ### # 64 11 3 Payments to Provincial Treasurer... ... 152 3 7 Transfers ... .. &30 3 8 Total for Province of New Plymouth .. 2511 2 8 . 4280 12 0 Total Expenditure Northern Division .. 45,560 1 8 35,406 13 G Total Temporary and Final .. .. Wellington. Governor's Establishment .. 0901 iq*k Lieut.-Governor .. ~ 299 0 11 Civil Secretary's Office .. ~ . g Colonial Secretary's Department ... ... 2 2 Colonial Treasurer's Department .. .. 0 4 Audit Department .. .. ~a r a a Bank of Issue .. .. * 0 Councils im "-.J Police Department ... n'>j 12 Harbor ditto ... 'o, PortOffcfi .. .. 362 19 9 Medical Department .. .. 70) 510 Customs __ '. 1-227 7 5 Drawbacks of Customs .. .. Attorney-General's Department .. .. 3?2 sjq Supreme Court . „ T> ■ < r* " * /».) 1 O Kegistrar s Department .. .. 070 17 o Sheriff's Department .. . # 431 10 9 Resident Magistrate's Department.. .. 477 q i Public Works, Roads, &c. .. .. q ~ » Buildings, &c j., ]B , 3 ? rayments on account of other Settlements .. r 8 210 Imprests .. ..11,230 11 4 Deposits, Repaid Irtesiate Estates .. .. 72 19 1 " Miscellaneous .. .. 57 6 0 Receipts in aid repaid .. .. 1000 0 0 Interest on Debentures .. .. o'6 4 9 Refunds to Commissariat Chest .. .. 2000 0 0 New Zealand Company's Fourths .. .. 420 5 g Inspector of Sheep .... 50 0 0 Native Secretary .. .. 1671010 *? mes 75 0 0 83!) 6 7 Charitable Aid # , # # 239 0 9 £ rintin s .. .. 466 0 4 Coroner ... 21 2 3 Caaried forward i 4,360 16 5 18,539 17 5

12

Receipts. Temporary. Finai. £ s, d. £ s. d. £ s. d. £ s. d Brought forward 33,977 3 1 21,020 13 7 W ellinqton—continued. Total Wellington .. .. 33,977 3 1 21,020.13 7 Whanganui. Customs .. .. BSO 7 8 Post Office .... 41 18 0 do. Remittances .. .. 12 3 Pees and fines, Resident Magistrate's Court .. 33 14 (J Licenses, Publicans .... 30 0 0 Hospital Recoveries .. .. 15 12 0 Land Sales .. . • 0 0 Customs Remittances .. .. 95 17 0 Total Whanganui .. .. 96 19 3 - 1551 12 2 Total in the Province of Wellington .. 34,0/4 2 4 22,572 5 9 Dividend on 3 per cent, consols (Agent General's account .. .. 201 11 0 201 ll () Nelson. Customs •• •• _ 4016 1 9 do. Remittances . •• 809 510 do. Imprests • • 60 4 7 Post Office .... 89 4 9 do. Remittances .• .. 23 2 2 Fees and fines, Supreme Court •• 11 19 0 Fees and fines, Resident Magistrate's Department .. •• Jj * Fees on Registration .. •• Licenses ••• •• , Miscellaneous .... 1U U Deposits unavailable .. • • 340 6 1 Advances repaid •• •• 12 •> Land Sales, Cash •• •• 6359 13 0 Land Sales, Scrip • •• 12,045 9 8 20 0 0 Timber Licenses Carried forward 13,462 0 9 11,318 2 0

13

UiftbiirKcmrnlK. Temporary. p inaL £ s. d. £ g. d. £ s . d. £ s <1 Brought foiward 11,360 16 5 18 539 17 5 Wellington—continued. ' Government Brig .. i?ir> i 7 Colonial Chaplain .. ~n n T? 1- •• I • */ \J if iiducation # i 321 3 per cent Consols .-> n , , Military Charges " " 50 <J " Miscellaneous .... t, • • .. 450 1 8 £ enslons .... 22 10 0 ? aSS ?* e ? •• -• 33 12 0 Incidents .... 22 6 3 Survey Department .. .. 1521 1. 6 Crown Lands Department .. .. g-y g 7 Land Fund General Charges .. 430 0 Land Purchase .. 5727 0 0 Land Fund, Miscellaneous .. .. 429 j] g Remittances, (Land Fund) .. .. 809 0 0 Advances .. #> 50 0 0 Imprests (Customs) ... 237 3 7 Remittances ditto .. 2:>i4 3 10 Ditto ditto .. 63 311 Pa) ments to Provincial Treasurer . .. 3151 10 II 21,587 4 8 32,579 ]7 5 Whanganci. Customs .... 5 13 2 Ditto Remittances .. .. 204 2 fi Post Office .. " 36 14 7 Resident Magistrate's Department.. .. 335 ]6 j " 0S P ital •• •• 295 17 2 Aborigines .. .. 10 0 0 Miscellaneous .. 14 n Remittances t 9 7 11 Total Whanganui ... 273 10 5 700 15 0 Total in the Province of Wellington ... 21,860 15 1 33,280 12 5 Nelson. Superintendent's Department ... .. 19 jq Harbour Department ... .. o-c Q - Police ditto ... .. ..'■?!! - Medical ditto ... .. 113 5 8 Resident Magistrate's Department.. ... 192 17 5 Sheriff and Gaol .. 300 3 10 Sub-Treasurer's Department .. .. '48 *8 0 Registrar's Department .. .. 217 5 6 Customs .. 0-/.1 on j . .... * * 3ao 13 9 imprests ditto .. 60 4 7 Remittances .. .. 1067 3 0 Payments to Provincial Treasurer.. .. 515 14 8 Post Office .. .. 112 13 10 hemittances, Post Office .. .. 34 8 11 Crown Lands and Surveys .. .. 223 18 4 Land Fund, Miscellaneous Expenses ... 119 12 1 Carried forward 1,677 11 2 3,035 3 8

14

iffccijijs, Temporary. p ina , Brought forward 13*469 'u U ' ' £ s " £ s. d, £ s> <j, Nelson— continued. ' 11,318 2 0 Fees on Ooivn Grants llent of Crown Lands .... 125 0 0 Remittances " j' m 2m & , Q 15 10 0 15, 9 38 6 7 11,457 1 0 Cantfrblry. Customs Imprests .. '* q _ 3756 14 11 Kemittances " J4 gg jq q I'ost Office Remittances 52 16 10 130 5 7 r ees and fines .... on Harbour Department .. ! 0 Miscellaneous u ' j ' Licenses . . ® Advances repaid ... . _ 68 2 0 ° ° Deposits .. ... 300 0 II Land Sales . . , Remitances ... 96 0 0 Pasturage Licenses " 55,, :: ;<» 4 » 54918 4 Total Canterbury ... 2888 4 5 0905 13 9 50,012 8 II 34,230 17 9 AK AROA. T ustotns ... . . I(J2 11 i Remittances do. .. .. 53 3 6 Imprests do. .. .. 40 8 ll Post Office ..... 6161 Carried forward 93 12 5 109 7 2

15

Disbursements. • Temporary. Final. »j t. , , £ s. d. £s. d. £ s. d. £s. d. - T . Brought forward 1,677 11 2 3.031 3 « Kelson— continued. Land Fund, Immigration .. .. 4 o fi n ~ Ditto Remittances ... 3346 15 8 Deposits Repaid .. .. 473 10 3 Scrip exercised and cancelled ... ... 12,045 9 8 Payments 10 Provincial Chest, Wairau Road Money ~ 1499 ]7 7 Ditto, on account of Government Wharf 107 1 1 q PulilicWorks .. .. . i?.T o 2 Charitable Aid \ Coroner /I 10 1 Miscellaneous . Printing " * 4 ® * * • • 90 c) n advances on Colonial Service .. ... 25 0 0 Remittances .. !. 61 3 1 Ditto Colonial Treasurer, Auckland 0;dinary Revenue .. .. 752 17 5 Ditto Land Fund Balance .. ... 2476 510 Ditto Native Trust .. ... 119 0 7 Payment to Provincial Treasurer .. .. 198 10 7 Total Nelson f.. ,*r. " 21,176 4 3 6336 3 <> Canterbury. Resident Magistrate's Department.. . 9.. r Q Police " Z™ *> She,iff and Gaol 184 IS 1? Supreme Court ## 17 Harbour Department 1. "* vno ~ t Customs ... < < ..- ' _ Remittances ditto .. .. j 459 12 0 2 Post Office .. i 4« „ Remittances ditto ... *° 52 16 10 Sheep Inspector .... =0 = n Medical Department ~ o_„ _ Charitable Aid . " 2 '° 7 g Coroner ... 44 1 3 Public Works .. '[ iol ic o Miscellaneous . Sub-Treasurer .. " o, u 1 Registrar of Deed? ... r- n a Refund of Sheriff's Fees .... 9 1 n Advances .. 120 13 5 liana and Surveys .. Deposits repaid .. _ _ 62 10 0 & Remittances .. _ _ 96 0 0 Loan to Canterbury Associatidn .. .. 224 18 9 Remittances .. _ 803 lQ Q imprests ... _ 203 9 7 Total Canterbury .. ... 3023 10 7 ; i2 15 4 3 Akaroa. Customs Remittances " kq q«' 14-9 G 4 T •• 00 0 o Imprests .. 40 S 11 Post Office *• 40 »11 0 5 10 Carried forward 93 12 5 14!M2~2

16

Receipts. Temporary. Final. tj v, e , £ s. d. £ s. d. £ s. d. £s. d Brought forward 93 12 5 169 7 2 Akaroa—continued. Remittances, Post Office „. 2 7 6 Lfce S nse D s d finGS .*. 90 *o '2 Miscellaneous , t 0 1 0 Receipts in aid .. ... 80 0 0 Total Akaroa .. .. 175 19 II 292 3 0 Total Province of Canterbury .. 3064 4 4 6197 16 <> OtAgs. £ us f to ™ •• •• 726 3 5 .Fost Omce # # # ] 3 c) Fees and fines .... 1-738 Licenses .. 126 0 J Harbour Depaitment .. ... j 2 jf, 7 Miscellaneous .... 098 Land Sales ~ • • 074 13 6 Depasturing Licenses ... ... jq q Fees on Crown Giants .... 300 Remittances .. .. 7 14 4 < ' ' Total Otago . ... . 7 H 4 3036 10 7 Total Southern Division .. .. 53.054 7 7 43,465 5 1

17

Dlabnrsementa. Temporary. Final. , , . £ s. d. £8. d. £ S. d. £ s, d. Brought forward 93 12 5 149 12 2 A k a *0 a—continued. Remittances t _ 2 7 6 >o^ce • • • • 87 12 0 Resident Magistrate's Department.. .. 150 7 10 Gaol • • • • 3 S J Miscellaneous ..... 13 4 8 Total Akaroa .. .. 95 19 11 104 4 H Total Province of Canterbury .. 3119 10 6 3619 9 2 Otago. Customs .. .. 299 13 6 Post Office .... 84 9 5 Remittances ditto .. .. 7 14 4 Resident Magistrate's Department .. .. 100 0 10 Police .. ~ 435 1 g in Sheriff and Gaol .. .. 54 10 j Supreme Court ... ... 2'j 9 Harbour Department .. .. 177 10 0 Sheep Inspector .. .. 37 10 0 Sub-Treasury ... .. 37 14 0 Coroner ... .. 960 Medical Department .... 46 0 0 Charitable Aid .. .. 84 12 11 Miscellaneous .... 54 0 2 Land and Surveys .. ... jy y Remittances .. .. 129 0 0 Interest on Debentures .... 36 5 4 Deposits repaid .. .. 28 0 0 Total Otago .. 164 ,4 4 1%1 u Total Southern Division .. .. 46,321 4 2 45,198 1 0

18

Xo. 3.

GENERAL CASH BALANCE £ s. d! To Deposits at Auckland— New Zealand Company's Deposits at New Plymouth .. 45 9 9 Foreign Post Office .. .. ~ , _ 90 0 9 Income Tax ... .. .. .] 32 15 9 Intestate Estates .. .. ti it 2057 4 6 Post Office (Great Britain) .. .. .. j248 8 2 Uuder Impounding Ordinance ... ... .. 20 18 8 Hospital Trust ... .. ti 276 6 3 Grammar School Trust.. .. _ 14 5 0 Native Hostelry Trust .. .. ~ ... 6 3 6 New Zealand Company's Fourths .. ... 15,658 15 3 To Land Deposits at Wellington .. .. 187 10 0 Ditto Canterbury .. .. 300 0 0 To Intestate Estates at Otago .. .. .. 475 jg 5 Ditto Wellington .. .. .. 397 2 11 £0,820 19 11 Cash Balance available.. ... 18,619 17 11^ 39,440 17 Loi !V0.3. SURPLUS REVENUE ACCOUNT, NINE £ s. d. £ s. d. To Province of Auckland — Credit on Land Fund Receipts amounting to 25,917/. 10s. .. .. 6622 2 6 Ditto Ordinary Revenue, amounting to 25,508/. 16s. Qd. .. .. 6109 8 6 12,731 11 0 To Province of New Plymouth— Credit on Land Fund Receipts amounting to 8471. .. •• 216 8 6 Ditto Ordinary Revenue, amounting to 3005/. 7s. .. .. 736 11 6 953 0 0 To Province of Wellington — Credit on Land Fund Receipts amounting to 5530;. .. .. 1413 0 0 Ditto Ordinary Revenue, amounting to 17,042/. 5 s.9d. .. .. 4174 0 0 5587 0 0 To Province of Nelson — Credit on Land Fund Receipts amounting to 6520/. 3s. .. .. 1666 0 0 1 Ditto Ordinary Revenue, amounting to 4936/. 18s. . •• 1169 10 0 2835 10 0 To Province of Canterbury— Credit on Land Fund Receipts amounting to 1251/. ss. 2d. ••• •• 319 14 2 Ditto Ordinary Revenue, amounting to 4946/. lis Id. ■ • .. 1214 510 S 1534 0 0 To Province of Otago— Credit on Land Fund Receipts, amounting to 1082/. 13s. ad. .. • • 276 12 6 Ditto Ordinary Revenue, amounting to 1953/. 7? id .. 474 7 11? 751 0 5J 24,592 1

19

ON 30rn SEPTEMBER, 1853.

By Balance from "Services in General" .. .. 22,410 17 104 Available 13a,ance in Commissariat Che3t at Auckland .. 17,000 oo' 39,440 17 10^ MONTHS EXDED 3!>ih SEPTEMBER, 1853. £ s. d. ij, By available Cash Balance as per account .. 18,619 17 11 1 By Advances issued to Provincial Chest at Auckland .. . . 166.5 17 9 Well ngtoif u .. 3151 16 11 New Plymouth .. .. 240 3 7 Nelson .. .. 714 5 3 Total Surplus Revenues ... ..24,392 1 o\ By transfer of Balance from Land Fund Account 10,513 17 8 from Ordinary Revenue .. 13,878 13 9^ 1 24,392 1

20

!*O. 4.

LAND FUND AGCOUNT Auckland. £ S. d To Survey Department * „ . - 2117 0 0 Land Purchases , , , . 2g54 ]() Q Compensation for Land - •. • . 1(34 13 3 Roads and Bridges, far opening Surveys . . 222 14 0 Credit transferred to New Zealand Company on account of the Sales of Land at Auckland ■» - . 6384 3 £} New Plymouth. To Land Purchases, New Plymouth , , , ]3 5 4 glO Surveys, &c. - - . . - 221 11 7 Credit transferred to New Zeajaqd Company - - 211 5 a Wellington. Tq Surveys and Land Department - - , 2738 Q 1 Land Purchases T - 5727 0 0 Credit trsnsferre4 to New Zealand Company on account of Land Sales - , - . , 315 5 0 Nelson'. To Survey Department and Crown Lands - . 043 jq 5 Transfer to credit of New Zealand Company on account of . . . . 15g9 lg 3 Canterbury. To Surveys and Crown Lands - g2g j j ransfer to credit of New Zealand Company on account of Land Sales . . . 25 7 Otago. To Surveys, &c. - ... . 480 jy (j Transfer to credit of New Zealand Company on account of Land Sales - - , - 296 18 4 Civil Lis^. T u amount reijuiren to defray the expenses not provided for in the Local Appropriation Ordinance - 3487 i 0 ( Balance being surplus of the Revenue arising from the disposal of \V aste Lands of the Crown, after payments made under tije provisions of the Constitution Act - _ 10,513 17 £ £41,118 2 t

21

NINE MONTHS ENDING 30th SEPTEMBER, 1853.

Auckland. By Proceed* of Land Sales at Auckland - 25,536 14 11 Rents - - . . - 300 Timber and Quarrying Licenses - . - JBO 0 0 Depasturing Licenses - - - . 35 10 0 Assessment on Stock - - . _ 877 Fees on Crown Grants .... 153 7 10 Total Receipts at Auckland « - £25,917 0 10 New Plymouth. By Land Sales at New Plymouth « 847 q q Total Receipts at New Plymouth - £847 0 0 WeLLINGTON. By Proceeds of Land Sales - 5261 0 0 Fees on Crown Grants - 269 0 IJ Total receipts at Wellington - £5530 0 0 Njuson. By Proceeds of Land Sales • 6359 13 0 Timber Licenses » . _ _ 20 0 0 Fees on Croipn Grants - - - - 125 00 Rent of Crown Lands - - - . 15 10 0 Total Receipts at Nelson - - £6520 3 0 Canterbury. By Proceeds of Land Sales - - - - 141 10 0 Pasturage Licenses - 552 6 10 Timber Licenses - - . . 7 10 0 Pasturage do. .... 549 jg 4 Total Receipts at Canterbury - £1251 5 2 Or ago. By Proceeds of Land Sales ... 974 3 g Depasturing Licenses . . . ]05 10 0 Fees on Crown Grants - « _ 3 0 0 Total Receipts at Otago - - £1082 13 6 £41,148 2 6

22

*o. 5, NEW ZEALAND COMPANY'S £ s. d. 1853. To Remittance through Commissariat Chest on 25th July, ■1853, for the period included between 4th March and 30th June, 1853 .... 4G6 5 0 Balance » - ■# * 15,658 15 3 1 t>,l 25 0 3 Xo. 6. FINANCIAL STATEMENT FOR THE NINE £ s« d. Province of Auckland. To Collector of Customs at Auckland - 1640 10 5 Ditto at Russell - - ■ 16 7 4 „ . ( Ordinary Revenue £4443 10 9 1 ~ nr , „ Balal,Ce | Laud Fund 6622 26 } n ' o6s 13 3 12,731 11 0 Province of New Plymouth. To Collector of Customs at New Plymouth - - «8 0 0 To Commissioner of Crown Lands - - - 152 3 7 balance ( Ordinary Revenue £648 11 6 \ 712 i 6 5 balance j Land Fuad 64 411 J 953 0 0 Province of Wellington. To Collectors of Customs ... - 3151 16 11 ~ . (Ordinary Revenue 1022 3 1 ) oiq;: q 1 Balacce (Land Fund 1413 0 0 } 243j 3 1 5587 0 0 Province of Nelson. To Sub-Treasurer - - - * 198 10 7 To Collector of Customs - - - - 515 14 8 „ , f Ordinary Revenue 455 4 9 ) „ 19 , 4 q BaW {Land Fund 1666 oo\ ~ 121 4 9 2835 10 0 Province of Canterbury. ' . ( Ordinary Revenue 1214 510 ) n n Balance \ Land Fund 319 14 2 ) 1534 ° 0 1534 0 0 Province of Otago. 13 , t Ordinary Revenue 474 7 7,1 n ei Ualance 1 Land Fund 276 12 6 J /51 °54 751 0 fi||

23

"FOURTHS," 30TH SEPTEMBER, 1853. £ s. d. 1850. By Credit, being One Fourth of Land Sales at Auckland, from sth July to 31st December, 1850 - - 1389 12 3 1851. Ditto ditto from i>t January to 31.1 December - - 2434 4 1 185!. Ditro diito ditto . - 2494 15 10 1853. Ditto ditto to 30Ji September - . 6384 3 9 Ditto ditto New Plymouth - - 64 11 3 Ditto ditto Wellington - - 1315 5 0 Ditto ditto Nelson - . 1589 18 3 Ditto ditto Otago . . 269 18 4 Ditto ditto Canterbury - . 35 7 6 Ditto ditto New Plymouth - - 147 4 o 16,125 0 3 MONTHS ENDED 30th SEPTEMBER, 1853. £ s. d. By Credit on Gross Revenues collected in the Province of Auckland, Land Fund - 6622 2 6 Ordiuaty Revenue ... @109 g g 12,731 11 0 By Credit on Gro«s Revenues collected in the Province of New Plymouth, Land Fund - 216 8 0 Ordinary Revenue .... 736 j | g 953 0 0 By Credit on Gross Revenues collected in the Province of Wellington Land Fund - - . -141300 Ordinary Revenue - - - - 4174 0 0 558? 0 0 By Ctedit on Gross Revenues collected in the Province of Nelson, Land Fund .... 1666 0 0 Ordinary Revenue ... - 1169 10 0 2835 10 0 By Credit on Gross Revenues collected in the Province of Canterbury, Land Fund ... 319 ]4 2 Ordiuaty Revenue - 1214 5 10 1534 0 0 By Credit on Gross Revenues collected in the Province of Otago, Land Fund - 276 12 6 Ordinary Revenue - 474 7 751 0 Si

24

Xo. 3.

Expenses on ac- A mount provided Arrears of former, Cnrrentexpenses count of the y Total expenses Tirst Charges t j ie : years paid du- paid during tin* months, ending on account of Amount "" " s - priation Ordi- moun j j, e Amount of proService. ring the nine nine months 30th Sept., 1H53 the nine months on the Parliament . . nance for the , vision in excels months ending ending 30th paid during .9 endingSOthSep- tary Graut. , mount Amount n j ne months l )l0VKC or 0 f expenditure 50th Sept.,1853 Sept., 1863. months, «nding tember, 1853. chargeable on cliargeiAlc on endi 30tll 30th June, 1854 the Lanit und the Uvri Ust. Se , )t .° 18 53. £ s. d. £ s. d. £ s. d. £ s, d. £ s . d. ' £ s. u. £ s <1. j £ s. d. Governor and Establishment, Auckland 0 0 0 0 0 0 44 3 4 44 3 4 0-00 0 0 0 44 3 4 000 Wellington 86 1 .2 2195.18 3 24G 1-5 3 244.2 13 .6 { ,25l) 0 0 0 0 0 480 3 6 0 0 0 ° i 712 10 0 Bishop of New.Zealand 150 0 0 ; 300 0 0 150 0 0 450 0 0 o .0 0 0 0 300 0 0 0 0 0 Lieutenant-Governor, &c., Auckland 205 0 0 307 1!) <7 0 0 0 307 1 9 7 795 0 0 0 0 0 487 7 5 Wellington 115 0 "8 184 .0 3 0 0 0 184 >0 3 1|28 11 3 0 0 0 944 U 0 Civil Secretary's Office 19 16 0 456 9 2 0 0 0 456 9 2 .0 0 0 456 9 2 0 0 0 Colonial Secretary's Department, Auckland- 346 13 0 728 17 12 322 2 0 lOjO 19 -0 959 5 9 91 13 3 0 0 0 " Wellington 91 2 4 601 19 0 142 >1 10 744 1 8 71 1 0 0 33 1 -8 0 0 0 •Colonial Treasury's Depaitment,Auckland! 231 5 0 4<>4 3 6 233 15 0 t)97 18 0 ti78 i5 0 19 3 6 0 0 0 Wellington 47 3 2 390 i9 2 58 -6 8 449 5 10 427 10 0 21 l5 10 0 0 0 •' " " Nelson 4 3 4 44 4 8 0 0 0 44 4 8 112 10 0 0 0 0 f,S 5 4 " " " < amerTjury 0 0 0 21 ,11 4 20 3 7 41 14 11 0 0 0 41 j4 ]l 0 0 0 " " « Otago " 4 3 .4 33 10 4 4 3 4 37 13 8 4l 5 0 0 0 0 3 il 4 Audit Department, Auckland 112 10 0 218 3 10 119 -5 II 337 9 .9 33.7 15 0 0 0 0 0 5 3 " Wellington 50 17 8 3I6 (> 1 44 13 0 3.0 19 4 i J,37 10 0 2 3 y 4 0 0 0 Colonial Bank of Issue', Auckland 50 0 O I 100 0 0 50 0 0 V50 0 0 { 150 0 0 "0 0 0 0 0 0 " " " Wellington 10 8 A j 84 6 8 lt» 18 30 101 5 6; 95 50 <>06000 Clerk of Councils, Auckland ] 12 10 0 25 0 0 12 10 -0 37 10 0 , I ; 37 10 0 0 0 0 0 0 0 " " Wellington ; 12 17 8 0(5 7 7 0 0 0 €6 7 7 ! 1 3 0 0 0 220 i3 8 Police Department, Auckland 2( 2 8 0 907 8 0 524 10 lO 1431 1« 10 4 2(»45 16 3 0 0 0 43 5 8 New Plymouth 7 10 0 725 5 8 0 0 0 7' i5 S ® f uOO .OOOOOO Russell - 11 12 0 1*0 8 0 80 1 1 200 1 O O -0 0 O 0 O 0 0

25

-— — «*■ — ■— — — 1 1 — Expenses on nc •», . , Arrears of former Current' 'expenses count of tiro 9 Total expenses] , , , . , Charges. i , \ . \cara. paid <lu- paid during the months, ending on account of] j "Yf c 111 ,'rinti"... ! ii'lii i , i Amount of proService. iWthe nine wine months Soil, Sept., 18, >3, tl.o 9 months " hle °", tl,c 1 « r " I 1 Tlatl>, » Ord,-Atnount Yo be v i s ion in excess n»S?L ending ending SOtli paid during !) endingSOduSop- l'«me.ltary Amount charge- Amount char«- nance o. th* !> provided for. of expenditutu . 30th Sept., 1853 Sept., 1853. months enSinji tember, 180S. Gla "> «Mo on Uio Land able on the Cml months ending P 30th June, 1854 * und - L,st - 30th Sept., 1853 £ s. (], £ s. d. £ ». X £ s. d, jj s. u. £ s. d . £ il d."" Police Department, Mongonui 1 7(5 7 0 244 17 0 0 0 0 241 17 0 0 0 0 0 0 0 " " Wellington 158 K) 4 0v)7 2 5 18 Hi 4 10!;') 18 9 1,100 17 4 0 0 0 374 18 7 " " Nelson 33 10 0 300 5 10 0 0 0 300 5 10 307 3 0 0 0 0 <i 19 8 " Canterbury 52 0 7 335 9 3 30 3 2 365 12 5 408 5 0 0 0 0 42 12 7 " " Akaroa 0 0 0 87 12 0 0 0 0 b? 12 0 () () 0 87 12 0 Otago 47 1H 10 337 13 0 0 0 0 387 13 0 415 II 3 0 0 0 57 13 3 Registrar of Deeds, Auckland 75 0 0 153 18 0 S3 15 !» 239 13 9 225 0 0 14 13 9 Canterbury 0 0 0 0 0 0 207 I « 2°7 1 <> 0 0 0 '207 1 0 Nelson 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Attorney-General, Auckland 125 0 0 250 0 0 125 0 0 375 0 9 3K7 10 0 7 10 0 Wellington 33 (i 8 288 10 2 0 0 0 288 19 2 303 15 O O 0 0 l4 h5 10 Supreme Court, Auckland 34') 0 0 080 0 0 340 0 0 |020 0 0 1055 0 0 0 0 0 15 0 0 " " Wellington 117 4 0 "77 '7 0 12!) 9 I 807 0 1 712 0 3 95 5 10 " Canterbury I70 000 000 000 0 0 0 0 0 0 " Akaroa 2 12 0 20 17 8 0 0 0 20 17 8 0 0 0 20 I? 8 " " Nelson 0 0 0 0 0 0 O 0 0 0 0 0 9 1 6 0 0 0 9 I 0 " Otauo 0 0 0 0 0 0 2 12 0 2 12 0 Gil 5 0 0 0 O 608 13 0 Resident Magistrate's Dept., Auckland, 285 4 2 501 5 4 311 15 5 873 0 9 i244 3 (5 1/8 13 2 " " New Plymouth 1 12 5 30!> 3 3 11 16 8 317 19 11 0 0 0 0 0 0 " " "Russell" I 73 17 0 158 16 0 73 0 0 231 10 0 0 0 0 0 0 0 •' " "Wellington | S4 6 8 .393 2 5 43 1 3 430 3 8 47(1 2 3 39 IS 7 " " " Whaliganui 45 5 4 291 10 9 O 0 0 291 10 9 313 10 0 22 5 3 " "Nelson IS' 1 5 174 10 0 0 0 0 171 10 0 192 17 8 18 1 8 " *' "Canterbury 37 19 8 217 .5 7 57 12 9 274 18 4 338 89 03 10 5 " Akaroa 0 0 0 150 7 10 0 0 0 150 10 218 5 2 97 17 4 " " Olago 10 1 4 89 19 (i 10 J 4 j 100 0 10 105 12 0 it 11 2

26

„ F' x P ense ® °" ?c ~ First Charges Amount provided Arrears of formei Current expenses count of the 9 Total expenses s Amount cll - , ' ~ by the Approvers paid du- paid during the months ending on account of a|)le Qn the n , priation Ordi- Amount to be Am . ol,nt of r r °~ Service. n,.g the nine nine months 80th Sept.,1853, the 9 months Psrliamentary Amount charge-Amount charge nance for the S provided ior. vsion in excess months ending end.ng outl. paid during 9 ending30thbep- Crant able on the Land able on the Civil months ending of expenditure. 30th Sept., 185s Sep'., 1853. months ending teinber, 18o3. Fund _ L iit . 30th Sept., 1853 30th June, 18 i.S Ai * s* ci. & s. u. s a £* s. d. £ s. <i. £ s. (1. £ s. d* Sheriff's Department, Auckland 267 17 9 548 17 7 245 7 9 794 5 4 741 0 0 53 5 4 Wellington 39 4 4 392 G 5 0 0 0 392 6 5 372 5 8 20 0 9 « Nelson 16 16 0 2.S3 7 10 0 0 0 283 7 10 208 2 6 75 5 4 " Canterbury 48 8 4 136 5 7 19 8 0 155 13 7 92 5 0 63 8 7 «• Akaroa 0 00383000383 0 0 0 383 « Otago 6 3 1 48 7 2 6 13 8 55 0 10 22 10 0 32 10 10 ■Registrar Births, &c., Auckland 0 0 0 0 0 0 32 10 II 32 'o 11 0 0 0 32 10 11 Registrar-General's Dept., Wellington 37 10 0 335 7 8 0 0 0 335 7 8 361 0 8 0 0 0 25 13 0 " Nelson 23 8 4 193 17 2 0 0 0 193 17 2 ' 60 '7 6 32 19 8 " Canterbury 000 55 00 000 55 0 0 Otago 82 10 0 55 0 0 82 10 0 Coroner's Department, Auckland 0 0 0 21 5 6 10 18 6 32 4 0 22 10 0 9 11 0 " New Plymouth 000 53 0 110 040 0 0 0 6 4 0 ; Wellington 6 10 9 14 U 6 7 16 9 2'2 8 3 22 10 0 0 0 0 0 1 9, Nelson ] 12 0 39 3 0 0 0 0 39 3 0 15 0 0 24 3 0 " Canterbury 100 1059 000 l0 5Si 000 10 59 Otago 000 960 0 0 0 960 .000 96 0 Public Works, Auckland 322 7 5 1149 4 7 487 10 8 1636 15 3 343 8, Q 1293 3 New Plymouth 85 10 0 208 4 1 0 0 0 208 4 1 0 0 0 508 4 1 " Russell 000 52 00 000 52 00 000 52 00 Road Department, Auckland 000 000 000 00 0 930 14 3 0 0 0 930 14 3~ Public Works, Roads, &c., Wellington 574 9 4 2431 11 5 0 0. 0 2431 11 5 990 18 0 1440 13 5 " Nelson 242 3 6 2257 4 5 0 0 0 2257 4 5 577 10 0 1679, 14 5 « Canterbury 0 0 0 194 15 8 0 0 0 194 15 8 Otago 17' 1' 3 '94 15 8 i 71 11 3 Public Works, Ruildings, Wellington' 132 13 6 1086 0 1 0 0 0 1086 0 1 1050 0 0 36, 0 1 Harbour Department, Auckland 82 2 3 180 13 9 119 6 0 299 19 9 863 8 0 126 17 2 « New Plymouth 339 6 9 254 13 10 38 1 1 3 293 5 1, 0 0 0

27

Arre °.rs of former r . count of nine Total expendi- . . , First Charges. Amountpro\ idedj years paid du- ' , *•{! th months ending ture on account , p ~ ~ " - . e R j-" \ , , Amount of proService. ring tL nine 30th S 0 pt.,185 3 : of the 9 months a ♦ , 4 . u pnat '°" Am °^ b ° vision in excess months ending paid during the ending 30th Amount charge-Amount charge- nance for the !> provided for. « e nditure. 30th Sept., 1853 Sept., 1853 monthsen K di Sept, IBM. GTani " able on the Lund able on the Civil months ending - ot«p«min» 30th June, 1854 Fund " Llst - 30th bept, 18o3 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ si dT" Harbour Department, Russell 48 12 0 94 11 9 48 ]2 0 143 6 0 0 0 0 " Wellington 94 11 9 538 1 U 62 6 10 600 8 9 451 10 4 348 18 5 " Kelson 24 13 5 200 16 2 0 0 0 200 16 2 2i0 19 2 10 3 0 Canterbury 20 14 8 181 12 6 22 1 8 2)3 14 2 0 0 0 203 14 2 " Otago 19 3 4 158 6 8 16 13 4 17s O 0 93 15 0 81 5 0 Medical Department, Auckland 280 15 2 765 0 3 82 14 0 847 14 3 1012 13 9 33 7 9 New Plymouth 31 8 2 185 10 11 12 16 4 198 7 3 0 0 0 " Wellington 91 11 9 617 14 1 174 3 3 791 17 4 812 6 6 B0 9 2 Whanganui 42 3 2 253 14 0 0 0 0 253 14 0 0 0 0 253 14 0 " Nelson 9341 04 24 0001 04 24 105 00 0 17 8 " Canterbury 50 19 1 219 7 11 4l 17 2 261 5 > 94 10 0 166 15 1 Otago 0 0 0 46 00 1000 56 00 000 56 00 Lunatic Asylum, Auckland 0 0 0 0 0 0 41 1 1 9 4 1 11 9 0 0 0 41 11 9 Customs, Auckland 319 4 1 1361 7 9 33 10 0 1394 17 9 1664 5 0 " Russell 78 10 0 223 10 0 0 0 0 223 10 0 0 0 0 " New Plymouth 46 9 9 131 3 6 0 0 0 131 3 6 0 0 0 *' Wellington 155 0 2 1082 7 3 0 0 0 1082 7 3 1118 1 3 " Whanganui 0005 13 20005 13 2 000 " Nelson, 44 13 6 306 0 3 0 0 0 306 0 3 250 17 6 Canterbury 0 0 0 480 10 4 0 0 0 480 lo 4 360 0 0 Akaroa 18 14 7 130 11 9 0 0 0 130 11 9 0 0 0 " Otago 74 16 4 224 17 2 0 0 0 224 17 2 251 5 0 Drawbacks of Custom?, Auckland 000 13 40 000 1340 " Wellington 0 0 0 189 13 1 0 0 0 189 13 1 " Canterbury 0 0 0 19 17 10 0 0 0 19 17 10 Post Office, Auckland 102 14 0 158 15 10 78 10 0 237 5 10 342 0 0 I 03 15 10

28

* ■ 1 1 I Expenses cn ac-| T . AmountproviiSed Arrears of former Currentexpenses count, of the 9jTotal expenses 4 mount c h af ce- * Charges. by the App; . 0 . vears paid du- paid during tht months, ending! on account of ' abJ t ] ie 'i>ar- "" ' > priation Ordi- A to be Amount of proScrvice, "ring the nine nine months 30th Sept., I«fi3| themnemontl.s ]iamen , Amount charge-Amount charge- I M mce for provided for months ending ending 30th paid during 9 ending30thbep- hie on the Land; able on the Civil mn ® of expenditure o(!th Sept.,1853 Sept., 1853. months, ending tember, !b»3. Fund '> List. ending 30th 30th June, 1»54 ' I Sept.., 185.3. _ - ! £ s. d. £ s. d. £ s. d, £ s # d. £ s. d. £ s. d.. £ d« Post Office, New Plymouth 2176141 6' 00 0 1410 00 O Russell 5 7 9 20 16 11 5 19 11 26 16 10 , 0 0 0 '< Wellington 52 7 9 310 12 0 0 0 O 310 12 0 S>73 15 0 36 17 0 " Whanganui 6 6 8 30 7 11 0 0 0 30 7 11 45 0 0 H 12 I « Nelson 10 0 0 102 13 10 0 0 0 102 13 10 110 12 0 7 18 8 « Canterbury 17 6 8 123 3 7 7 7 6 130 11 1 13 1 5 0 0 13 11 " Akaroa 00 0 0510 000 0 5 10 7 '0 0 7 4 2 Otago 8 0 4 76 9 1 0 0 0 76 9 1 67 10 0 8 19 1 Native Secretary's Department,Auckland 144 13 9 201 11 6 644 19 2 846 10 8 358 11 6 48/ 19 2 « Wellington 20 16 8 146 14 2 41 13 4 188 7 6 150 0 0 38 7 6 Colonial Chaplain, Auckland £0 0 0 100 0 0 50 0 0 150 0 0 150 0 0 0 0 0 Wellington 16 13 4 133 6 8 16 13 4 150, 0 0 150 0 0 0 0 0 Superintendent's Department, Nelson 49 8 4 417 116 0 0 0 4 ! 7 11 6 4(19, 17 6 52 6 ft Schools, Auckland 575 0 0 1475 0 0 0 0 0 1475 0 0 575 0 0 975 0 0 75 0 0 Aborigines'Education, Auckland 100 13 1 2454 10 11 749 0 0 3203 10 ]] 1944 14 0 787 10 0 2559 19 4 » New Plymouth 20 10 0 156 10 0 0 0 0 156 10 0 0 0 0 0 0 0 027 16 11 Wellington 0 0 0 3212 6 4 0 0 0 3212 6 4 652 7 0 ' 0 0 0 Aborigines, Auckland 36 12 8 423 18 6 102 18 8 526 17 2 225 0 0 324 13 2 New Plymouth 20 0 0 2 6 0 20 10 0 22 16 0 0 0 0 " Wellington 17 14 11 821 11 8 267 16 4 10&9 8 0 0 0 0 i089 8 0 " Whanganui JOOOOOOOOOOOO 000 " Otago 0 0 0 0 0 0 28 9 10 28 9 10 0 0 0 28 9 10 Relief of Sick, &c., Auckland j 35 6 4 362 16 0 38 4 9 401 0 9 150 0 0 273 12 1 " New Plymouth (080 3 8 U 08 0 316 0 000 " Russell I 9 6 9 18 15 4 0 0 0 18 15 4 0 0 0 i' Canterbury 1 0 0 0 0 0 0 5 18 10 5 18 10 t. 0 0, Q 5 18 10

29

I Expenses oil ac- | Tir*! Chnrir"* Amount provided Arrears of former Currcntcxpenses count ol the Lotal <--xpon-esl Amoimt ch by the Appro - . years paid <lu-| paid during the months ending on account of Me m th(J ' , - • iatiou ft. du Anlount to be Amount of proScrvice - ring the nine, nine months JO;hScpt.,l.b 1 S 1 he > y months 1Uimeutlll . J . Amount charge-Amount charge- nance lor ch, 9 provided for. ™ioi, m execssmonths ending; eiumrg SOth ,nidu\mng !) Gmnt . a b|e on the Land able on the cfvil mouths ending of espeudituie. 3uth Sept., 1853, Sept., 1853. months endin-. tember, I 8j3. Fun( i. List. SOth Sept., 18o3 30th June, 1864 ~ £ a. d. 3T sT~d. £ I X X, si ui £ a. A £ s. U. i s. u. £ s. d. £ s. d. Walker Nene's Pension 0 0 0 50 0 0 25 0 0 75 0 0 75 0 0 0 0 0 0 0 0 Timotui's Gratuity and Pension 5 10 0 Hi 10 0 5 10 0 22 0 0 16 10 0 5 10 0 Pensions, Auckland 6 2 0 21 4 0 ] 10 ft 22 M 0 82 7 0 0 0 0 59 1.3 0 Wellington 0 0 0 0 0 0 to 0 0 10 0 0 0 0 0 1.0 0 0 Gratuities to Native Chiefs 10 0 0 45 0 0 0 0 0 45 0 0 0 0 0 Immigration, Wellington 0 0 0 31 1() 0 0 0 0 151 10 0 0 0 0 31 10 0' " Nelson 0 0 0 430 0 0 0 0 0 *436 0 0 75 0 0 218 0 0 30 0 0 Printing and Stationery, Auckland 61 9 5 285 15 4 67 14 1 353 9 5 . 525 0 0 171 10 7 « Wellington 109 2 10 356 17 (i (jfl 3 6- 426 1 0 150 0 0 2/G I 0 " Nelson 5 11 0 22 1 1 2 0 0 0 22 M 2 0 0 0 22 11 2 Firewood, Auckland 25 18 3 52 14 0 23 2 0 75 16 6 • 0 0 0 16 (a Government Brig, Auckland 10 3 1 29-1 17 1() 24 13 10 316 11 8 0 81 14 10 9 Wellington ]58 15 10 1151 5 <) 185 6 1 1336 11 10 72 10 1 1263 12 9 Tamaki Ferry 54 1(5 0. 0 0 0 18 2 0 18 2 0 75 0 0 56 18 0 Wharf in Official Bay 0 0 0 0 0 0 0 0 0 0 0 0 75 0 0 75 0 0 " Commercial Bay 207 If 6 481 14 5 59 8' & 541 2 5 2155 10 0 1614 7 7 Cutter" Maori" 000 0 0 0 060 06 0 115 10 0 ]I5 10 0 Maori Messenger 79 5 0 236 4 0 0 6 0 236 4 0 315 9 0 79 5 0 Civil Department New Zealand Fencibles 53 6 3 22 6 0 25 0 0 47 6 0 47 6 0 Miscellaneous, Auckland 490 4 3 7 !, 2 10 <2 249 19. 3 1042 9 5 , 150 0 0 931 7 11 " New Plymouth 1 5 6 25 4 liO 2 2 2 27 7 0 0 0 0' " Russell 0 0 0' II 11 6 0 0 0 11 11 6 0 0 0 " Wellington 80- 1 7 880 12 11 269 5 6 U49 18 5 9/5 0 0 174 IS 5 " Whanganui 0 0 0 15 14 0 0 0 0 15 14 0 0 0 0 15 14 0 " Nelson 6 12 11 340 16 10 0 0 0 340 16 16 198 15 0 142 1 10 " Canterbury 14 1 0 157 19 10 31 0 0 | 188 19 10 127 1') 0 fil 9 10 ! * One- half ol' this amount * ill jiuubublj be refunded.

30

— LL — — — Expenses on ac- , ... Arrears offormei Current expens s count of the 9 Total expenses First diaries. Amount provided years paid du- paid during the months ending oil account of " 10UT,t charge , n - by the Appro- Amount of proService. ring the nine nine months 30th Sept.,1853. the 9 months aide on the priation Ordi- Amount to be ; . excc ss months ending ending 3otl. paid during 9 endingSOthSep Parliamentary A-lonnt charge-Amount charge- nance for the S) provided lor. f expenditure. 30th Sept., 1853 Sept., 1853. months ending tember, 1853. Crailt - on the Land able on the Cml months ending 30th June, 18 iS Fund - Llst - 30th Sept., 1S53 & s. d. £ s. (1. H s. u £ s. d. ~ I Z uT £ T. d7~ £ s] Z I 7. uT~ JMiscellaneousj Akaroa 000 13 48 000 J3 48 009 13 48 0ta g° 6 19 1 169 4 0 7 13 2 176 17 2 90 0 0 80 17 2 Loin to Canterbury Association 0 0 0 224 18 9 0 o 0 224 18 9 0 0 0 3 per cent. Consols purchased in England 0 0 0 201 11 0 0 0 0 201 11 0 0 0 0 Interest on Debentures, Auckland 16 14 6 600 0 5 44 0 10 644 1 3 780 0 0 95 18 0 " New Plymouth 000 40 09000 40 09 0 0 0 000 " Wellington 500 4 9 16 0 0 12 3 3 28 3 3 300 0 0 271 10 9 " Otago 0 0 0 30 5 4 36 5 4 72 10 8 O 0 0 72 10 B 00 0 Interest on Land Debentures, Auckland 32 0 0 12 5 5 1 7 2 13 12 7 33 15 0 20 2 5 Debentures cancelled paid in Cash 0 0 0 282 0 0 0 0 0 282 0 0 'Commissioner Crown Lands, Auckland 50 0 0 300 0 8 37 10 0 337 10 8 337 10 8 Land Department and Surveys, Auckland 438 3 6 1603 1 9 1 0 688 8 3 2352 8 1 2352 8 1 " New Plymouth 56 1 9 328 7 10 2 ]5 0 331 2 10 331 2 >0 " Wellington 374 15 10 , 529 2 3 325 15 6 1854 17 9 1854 17 9 Nelson 32 8 9 611 I 8 0 0 0 611 I 8 6ll ! 8 Canterbury 332 13 4 493 7 9 77 12 10 571 0 7 571 0 7 „ , „ " Otago 72 2 4 408 15 2 233 4 4 641 19 6 04 1 19 6 ■Land Purchases, Auckland 0 0 0 30 19 3 3 0 0 0 3019 3 3 3019 3 3 New Plymouth 0 0 0 1354 8 10 0 0 0 1354 8 10 1354 8 10 t /' Wellington 0 0 0 5727 0 0 0 0 0 5727 0 0 5727 0 0 Land Charges, Wellington 94 6 3 769 l5 9 0 0 0 739 15 9 739 15 9 Toxal £11,760 4 6 66,547 12 3 k>623 8 6 70,393 14 9 2487 10 0 Jl.7,202 J8 3 3487 JO ,0141,401.3 fj 117,655 6 8 ,7325 0 U

32

So. 8,

CIVIL I.IST FOR NINE MONTHS ENDING 30m SEPTEMBER, 1803, *16 Transfer from Educational Purposes, Auckland - - 1944 14 0* on account of Maori Messenger - . 3i5 9 o ! U ' bc 'T ls ,r, " " " - 575 0 0 from huucational Purposes, Wellington - - t>32 7 0 \ \ \ . " V \ ! ' \ \ ' \ ! \ \ i \ \ \ \ \ \ . ! p / \ \ £3-187 10 0

33

SHEWING T2IE AMOUNT CHARGE AML K AGAINST THE LAND FUND. ** «S — — f <j, By Balance of the sum of granted by the Constitution Act for defraying the expenses of the services and purposes mentioned in tire Schedule of that Art, being the Amount unprovided for by the Appropriation Ordinance of New Ulster and New Munster - 34.5y J0 0 • \ \ \ ~ 10 0

35

FINANCIAL STATEMENT FOR THE PERIOD ENDING 30th JUNE, 1854. No. 9.—SERVICES IN GENERAL, Shewing the Balances on hand on the Ist October, 1853, the total receipts and disbursements during the period, and the Balances on hand on 30th June, 1854 ; accompanied by a Statement of the particulars of the receipts and disbursements, distinguishing the temporary ar.d final transactions. No. 10.—GENERAL CASH BALANCE, On 30th June, 1854, shewing on the Credit side the Balances in hand, and on the Debit the sums held in deposit and unavailable for the current services of the Government. No. 11.—SURPLUS REVENUES ACCOUNT, Shews on the Credit side the surplus Revenues, and on the Debit the apportionment among the Provinces. No. 12 —LAND FUND ACCOUNT, Shewing, the Receipts and the charges thereon. ACCOUNT OF NEW ZEALAND COMPANY'S "FOURTHS," Shewing the Balance due as found on the 30th June, 1854. (Vide No. 19 of next financial period.) . PROVINCES IN ACCOUNT WITH SURPLUS REVENUES. T Shewing the Balances on the 30th June, 1854. ( Vide No. 20 of next financial period. No. 15—A STATEMENT OF THE TOTAL EXPENDITURE, On acconut of the nine months ending 30th June, 1854, whether the same was disbursed during or subsequently to that period, shewing the amount chargeable on the Parliamentary Grant, on the Land Fund, and on the Civil List; and the amount to be provided lor by an Act of the General Assembly.

36

SERVICES IN GENERAL FOR THE £ sTo Balance in hands of Postmaster-General .. .. 352 5 2L " " Sundry Accountants .. 22 440 17 ]0* « Total Receipts .. " i$ i| .oalance overpaid Agent-General in England .. .. 8423 2 1 407,541 3 3|

37

NINE MONTHS ENDED 30th JUNE, 1854. By Overpayments of Agent-General .. £s. d. £ d. " Total Disbursements .. .. 34 2 299 2 94 " Balance Colonial Chest at Auckland .. 12,049 9 8' Russell .. .. s g(j ] 2 53 " New Plymouth.. .. 76 6 9 Wellington .. .. i 391 , 2 j kelson .. .. 578 5 6 Akaroa .. .. 73 j gj. Otago ( A.C. Strode 565 7 9 ) 0 \ C.Logie 1698 19 11} 7 8 Sub-Collector, Hokianga.. .. 42 8 S Kaipara .. 1 19 5 " Waikato .. 44 5 0 Commissioner of Crown Lands, New Plymouth .. .. 229 17 2f Ditto Canterbury .. 30,858 19 4 do. .. 501 5 11 " Wellington .. 10,154 1 7 " Hawkes' Bay .. 938 1 4 " Nelson .. 3183 8 9 " O'ago _ .. 1947 11 8 Postmaster, Auckland | 371 0 " Russell ~ .. 14 8 " Hokianga*.. .. 13 6 " New Plymouth .. 0 5 0 " Wellington 3 11 6 " Nelson .. 2 0 9 " Canterbury .. 3 3 6 Postmaster-General .. 13 9 9 Registrar of Deeds .. 99 6 0 65,005 0 3^ 407 541 3 3J- * Correct Balance £6 17. The Balance in hand on 30ih June, 1854, viz. £5 13 6, not yet brought to account, adjusted in June, 1855.

38

Receipts. Temporary. Fijal. Aucklanb. £ s. d. £ s J K°nm " •* S0 ' l!Ki s>o Nh .... 340 13 5 Sheriff s Fees .. .. 2 19 0 Fees and Pines, Supreme Court .... 80 16 7 Fees, Resident Magistrate's Court (Civil) ]23 14 q do. (Police) .. 153 7 (I r mes, do. (do ) .. 150 12 11 Fees on Registration of Births, &c. .. 17 '2 6 Slaughter-house Fees .. .. 218 9 7 Hospital Fees .. .. 42 0 10 Water lank Pees .. .. 0 () Recoveries foriiiaintenanee of Military prisoners jg 59 >j Sales of Stores .. .. 151 Io o Recoveries .. .. 19 17 10 Fees on the Registration of Deeds.. .. 222 II 9 Proceeds of Land Sales .... 33 9-4 4 ] 1 Fees on Crown Grants .. .. 383 (j q Depasturing Licenses .... 55 0 0 Timber Licenses .... 8 10 0 Bush Licenses .. 175 0 0 Government Domain .. 37 1 10 Incidents .. .. 13 10 0 Province of Auckland E-efund .. .. 250 0 0 Draft on Colonial Land and Emigration Commissioners .. .. ]93 |8 0 Advances repaid .. .. jo 3ri4 4 II Deposits, Supreme Court .. .. 140 .4 6 " Intestate Estates .. , . 22.3(3 15 9 .New Zealand Fencibles Imprests .. .. 176 0 O Transfers ... .. 7000 0 0 Remittances, Colonial Treasurer ... ..56,708 12 0 Commissariat Chest, Refund .. .. 17,000 0 0 Remittances Land Fund .. .. 1099 16 3 Deposits ditto .. .. 6412 10 O Carried foiward 101,582 1 5 66,413 15 7

39

Disbursement*. Temporary. Final, Auckland. £ s. d. £ s . d. Establishment of Governor and Lt.-Governor ici<u 4 u Clerk of Counc.ls .... 25 0 0 Colonial Secretary's Department ... .. 1340 13 I Colonial Treasurer's " ... .. 740 g 4 Auditor-General's " .. .. 5Q2 12 7 Bank of Issue ... .. 183 6 8 Post Office .. .. 406 8 3 Native Secretary's Department .. ... 663 7 2 ArmedPoliceFo.ce .. .. 524 10 lO Wardens of Hnndreds .. .. jqq g 2 Wharf in Commercial bay .... 59 8 0 Supreme Court .. .. J00« 13 4 Attorr.ey-General ... ~ 500 0 0 Registrar of Deeds .. .. 195 15 9 Registrar of Births, &c. .. .. 105 17 7 Resident Magistrate s Department .. .. 724 15 9 Coroner .. .. 10 18 6 Sheriff and Gaol .. .. ]7fj jq 0 Public Works .. .. g74 ]5 g Harbour Department .. .. 144 6 0 Bishop of New Zealand .. .. 300 0 0 Colonial Chaplain . • .. 50 0 0 Relief of Sick and Destitute .... 38 4 9 Medical Department .. .. 198 14 lO Lunatic Asylum .. .. 4l 11 9 Aborigines .. 580 5 8 Native Industrial Schools .. .. 3440 10 3 Pensions .... 13 13 0 Travelling Expenses .. . 186 19 2 Administration of Justice .. 2l 14 0 Printing and Stationeiy .... 84 0 9 Firewood .. ~ 37 17 0 Elections .. .. 7 17 6 Inspector of Slaughter Houses .. .. 66 12 9 Miscellaneous ... 139 9 7 Interest on Debentures eight per cent. .. 1674 J 9 4 " on Land Debentures .. .. 113 13 5 " on Wellington Debentures.. .. 8 0 0 Government Brig . .. 1007 19 9 Tamaki Ferry .... 18 2 0 Civil Department, New Zealond Fencibles .. 25 0 0 Refund of Land Purchase Money .. .. 223 15 6 Postages .. .. 105 6 11 New Zealand Company's Fourths .. «. 18,418 18 11 Provincial Treasurer .. . 19,764 4 G Contingencies .... 436 Native Purposes .. .. 2720 5 0 House of Representatives .. .. 1448 14 4 Customs .. .. 2082 13 0 " Provincial Treasurer .. .. 7'62 16 11 Land Department and Surveys ... .. 4295 14 9 Land Purchases .... 8372 15 8 Gold Fields .... 63 5 G Carried Forward 26,927 1 5 56,077 4 9

40

Receipts. Temporary. Final. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward 101,582 1 5 66,413 15 7 A uckland —continued. Total Auckland Receipts .. .. 101,582 1 5 ■ 60,413 15 7 Total Temporary and Final .. .. 167,995 17 0 Russell, Mongonui, &c. Justoms .. .. 1753 7 Office ... ... 16 0 3 "ees, Resident Magistrate's Court (Civil) .. 5 10 Ditto ditto (Police) .. 6 2 0 Fines ditto (do,) .. 27 8 0 Incidental Receipts .... 45 8 9 Remittances Sub-Treasurer .. .. 1457 9 3| " Customs .. .. 0 0 0 Imprests Customs .. .. 119 15 0 Total Russell Receipts . .. ■ — 157/ 4 1853 7 lj Total Temporary and Final .. .. 3430 1 1 5^ New Plymouth. Resident Magistrate's Court Fees, (Civil) .. 20 5 0 ditto ditto (Police) ... 27 '0 0 ditto Fines (do.) ... 47 9 6 Fees on Registiation .. ... 0 0 Customs . •• 15 6 Post Office •• •• /5 3 8 Land Sales • • • • 3930 5 0 Receipts in aid from Provincial Trsasurer ... 1150 0 0 Receipts on account of Harbour Boats ... 30 1/ 10 Deposits on account of New Zealand Company's operations .. .. *68 0 0 Remittances, Customs .. 2510 1 0 " Land Fund .. >• 2153 4 4 Carried forward 5381 .'> 4 0451 17 0 * In the distribution of the Revenues the item is treated as Keve-nie. It is uncertain whether the receipt is part of the Queen's Revenue or an asset of the New Zealand Company.

41

Disbnrsements. Temporary. Final. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward 26,927 1 5 56,077 4 9 A l'cklano —continued. Roads and Bridges ... 23 0 0 Imprests, Colonial Treasurer .. .. 14,263 3 10 " New Zealand Fencible Service .. 204 4 0 Deposits, Intestate Estates .. .. 2920 16 6 Transfers .. .. 7000 0 0 Bill of Exchange sold .. .. 193 18 0 Remittances, Colonial Treasurer .. .. 2899 16 3 " Lind Fund .. ...34,640 12 2 Deposits Land Fund .. .. 100 0 0 Remittances, Customs .. ...20,964 5 11 Total Auckland Expenditure .. .. 110,113 18 1 56,100 4 9 Total Temporary and Final .. .. 166,214 2 10 Russell, Monoonui, &c. Customs ••• .. 35] 0 0 P„st Office .... 25 17 11 Resident Magistrate's Department .. .. 232 3 0 Armed Folice Force, .. .. 100 3 7 Harbour Department .. .. 48 12 0 Walker Nene's Annuity .. .. 1/500 Tiirotui's Gratuity and Pension ... .. 110 0 Relief to Sick and Destitute .... 6 18 O Aborigines .... 0 10 6 Miscellaneous .... 0 0 4 Provincial Treasurer .. .. 6 16 0 Pa\ments on account of Province.. .. 623 0 5 Imprests Customs .. •• 212 12 3 Remittances ditto .. •• 1346 13 0£ Total Russell Expenditure .. .. 2189 1 959 5 4 Total Temporary and Final .. .. 3148 7 New Plymouth. Resident Magistrate's Depaitraent.. .. 220 lo 8 Hospital .... 130 8 4 Harbor ..... •>» J' * Relief of Sick and Destitute . ... q o o Miscellaneous .... c n l 9 Interest on Debentures •• ... _ Provincial Treasurer ... ... '38a 0 o Customs )ti J © Incidents »• "J } 0 .8 Receipts in aid repaid .. •• 1100 U 0 Provincial Treasurer .. ••• 822 12 0 Remittances Land Fund ... •• 439 Imprests " •• *•• ~ Remittances Customs ... ••• )o - 1 "* ** T . it .. 800 0 0 Imprests ••• • Carried forward 10,522 2 ll| 1457 IS 4^

42

Receipts. Temporary. Final. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward. ...... 5881 9 4 6451 17 0 New Plymouth— continued. Total New Plymouth .. .. ■ 5881 5 4 6451 17 0 Total Temporary and Final .. .. 12,333 2 4 Revenue collected by Agent-General 31(3 0 0 400 15 11 316 0 0 400 15 11 Wellington. Customs .. ... 19,674 10 i Publicans' Licenses ... ... 20 5 0 Registration Fees ... ... 2l 15 9 Miscellaneous .. .. 91 9 1 Cnstoms, Whanganui .. .. 1498 8 6 Post Office .... 329 13 9 Crown Grants .. .. 262 0 0 Land Sales .. .. 24,000 5 0 Licenses and Assessments .. .. ' 86 19 6 Land Sales, Hawkcs' Bay .. .. 1406 0 0 Deposits, Intestate Estates .. .. 4504 10 0 Ditto Miscellaneous .. ... 17 6 0 Remittances, Customs .. .. 17,766 19 9 Imprests, Land Fund .. .. 859 8 4 Ditto Colonial Treasurer .. ... 8906 17 8 Remittances ditto .. .. 4COO 0 0 Receipts in aid ditto ~ .. 2000 0 0 Remittances, Post General .. .. 300 17 0 Ditto Hawkes Bay ... .. 150 0 0 Carried forward ...... 38,505 19 6 47,396 6 8

43

Disbursements. Temporary. Final. s. d. £ s. d. £ s. d. £ s. d. Brought forward 10,522 2 llj 1457 16 '4^ New Plymouth—continued. Overpayments Customs .. .. 2 7 9 Remittances " ..... 56 12 0 Post Office .. ... 42 9 6 40 7 2 Total New Plymouth .. .. 10,623 12 gj 1498 3 6£ Total Temporary and Final .. .. 12,121 15 Agent-Gf.neral Remittance .. ~ 370 9 6 " Miscellaneous .. ... 249 18 4 " 3 per cent Consols ... 207 9 11 " Auditor-General, Wellington 75 0 0 370 9 6 532 8 3 Wellington, Customs .. .. 1517 0 10 Police Department ... .. 18 16 4 Harbor ditto ... .. 82 6 10 Miscellaneous .. .. 350 2 0 Printing and Stationery .. .. 90 16 6 Resident Magistrate's Department.. .. 414 18 ll Civil Secretary's ditto .. .. 346 9 2 Interest on Debentures .. .. 566 18 5 Pensions .... 57 10 0 Coroner ... 7 16 9 Governor's Establishment .. .. 246 15 3 Colonial Treasurer's Department .. 85 11 8 Aborigines ... .. 267 16 4Native Schools .. .. 422 9 9 Ditto Purposes .. .. 500 0 0 Government Brig .. .. 196 18 7 Colonial Chaplain .. .. 16 13 4 Medical Department .. .• 691 18 10 Postmaster-General .. .. 287 8 0 Hawkes' Bay .. .. 556 18 8 Agent-General .. . • Provincial Treasurer, on account Customs .. 13,024 13 4 Remittances, Hawkes' Bay .. .. 60 0 0 Customs, .. .. . 84 7 7 Interest on Receipts in Aid ... .. 145 14 5 Government Domain .. .. 110 12 8 Audit Department .. .• 133 2 10 Bank of Issue .. .. 139 11 6 Supreme Court .. .. 533 6 8 Registrar's Department .. .. 129 9 1 Native Department .. .. 168 15 0 Land Purchase Department .. .. 365 8 7 Land and Surveys .. .. 2607 19 2 Land Purchases .. •• 8616 6 3 Post Office .. •• 8 19 4 337 18 4 Deposits •• •• 2556 12 11 Imprests, Sub-Treasurer .. .. 3560 0 0 Remittances ditto .. .. 206 5 2 Loan Repaid ditto .. .. 2000 0 O Remittances, Land Fund .. . • 3200 0 0 Carried forward 24,616 10 9 20,145 J8 3

44

Receipts. Temporary. Final. • £ s. d. £ s. d, £ s. d. £ s. d. Brought forward 38,5C5 19 6 47,396 6 8 Total Wellington .. .. 38,505 19 6 47,396 6 8 Total, Temporary and Final .. .. 85,90T 6 2 Nelson. Customs . ... ... 6782 6 11| Depasturing Licenses .. ... 213 0 0 Land Sales .. .. 15,545 16 6 Fees on C>-own Grants .... 80 0 0 Timber Licenses ..... 2 10 0 Assessments on Stock .. .. 954 ]5 3 Rents .... 27 10 0 Assisted Passages Refunded .. .. 374 0 0 Incidents .. .. 8 17 0 Post Office .... 97 17 1 Registrar of Deeds .. .. 140 15 0 Ditto Births, &c. .. .. 29 16 6 Remittances, Post Office .. .. 82 14 6 Scrip .. .. 17,059 17 O Deposits .. .. 46 0 0 Remittances, Customs .. .. 4953 7 7 Imprests, ditto .. .. 30 10 0 Total Nelson .. .. 22,546 9 1 22,883 4 3£ Total Temporary and Final .. .. 45,429 13 4i Otago. Customs .. .. 2718 ll 5 Fees Resident Magistrates Court, Civil .. 2 15 6 Fines ditto Police ... 2 5 0 Fees on Registration of Births, &c., .. 4 11 0 Pilot Dues .... 373 Post Office .... 37 7 6 Miscellaneous .... 444 Land Sales, Inside Block .. '.. 710 8 4 Ditto, Outside Block .. ... 4159 14 6 Assessment on Cattle .... 83 5 8 Depasturing Licenses .. ... 342 7 3 Timber Licenses .... 15 0 0 Fees on Crown Grants ..... 5 10 0 Remittances, Post Office .., .. 58 1+ 5 Ditto Cnstoms .. .. 4203 19 8 Ditto Land Fund ... .. 2069 2 0 New Zealand Fencible Force ... .. 731 12 3 Total Otago Receipts .. .. 7063 8 4 8089 7 5 Total, Temporal and Final ... .. 15,152 15 9

Disbursement*, Temporary. Final. Brought forward 24,616 10 d 'j * 145 18 3 d ' Wellington—con tinued. ' Imprests Land Fund a Ditto Customs . ' ini, no Rem Utances do. .. .. i 7 864 13 10 Tolal Wellington .. , 8 % Total, Temporary and Final .. .. " 76,81T 7 11 ~~ Nelson. Customs Immigration " " Government Brig " " 0 ® Post Offices m Registration of Deeds t . J*. ** Land and Surveys " 71 5 6 New Zealand Company's Fourths .. f Provincial Treasury .. 15614 111 3367 12 1 Scrip cancelled .. ..17!059 17 0 Remittances, Customs .. 6J 00 14 9 Commissariat Pensioners ~ t 58 1 I 7 Trustees of Nelson Fund ~ 8000 0 0 Total Nelson .. 46833 5 3 56g4 3 Total Temporary and Final .. .. ~52,527 Otago. Resident Magistrate .. 14s s n Police Department on Sub-Treasury " 4 * ? 0 Harbour Department .. .. ]fi ~ , Inspector of Sheep . „ Pound-keeper " " f ,j| . Sheriffs Department ..... r 1 s Government Brig " 1r „ ?. Supreme Court ... 0,0 n Colonial Surgeon .....' 60 0 0 Interest on Debentures „ rr , Abori si«« ... :: 28 Q 10 Miscellaneous .. .. 2 9 1(1 Customs . Post Office .. op f . . Land P d ? UrV6yS •' 668 11 8 Land Purchases ..... • 2021 0 0 Payments to Provincial Treasurer .. .. 2032 8 8 Fencible Force .. 1130 6 4 Deposits Intestate Estates .. ~ 15 10 0 Remittances Customss .. .. 5158 2 8 Ditto Land Fund 1299 19 5 Commissariat Pensioners 8 6 0 Total Otago .. 9644 13 1 3619 9 4 Total Temporary and Final .. .. 13,264^2 5 ~

45

46

Receipts. Temporary. Final, £ s. d. £ s. d. £ s. d. £ s. d. Canterbury. Customs •• .. 5460 1 6 Land Sales «• •• 1850 0 0 Timber Licenses .. 45 7 10 Pasturage Licenses .. .. 1456 10 3 Incidents .... 210 Fees on Registration of Deeds .... 43 710 Miscellaneous ~ .» 21 13 2 Fees on Crown Grants .... 500 Post Office •• •• 172 li 4 " Remittances .. .. 5 7 5 Deposits Pasturage .. .. 21 0 0 >' Land .. .. 31,398 0 0 Remitances Customs ... .. 4813 18 2 Overpayments .. ••• 1 4, 110 Imprests • • • • 100 0 0 * Total Canterbury .. ».• 36,352 7 5 ■ - 9056 12 11 Total Temporary and Final .. .. 45,369 0 4 Total for all the Provinces ... .. 213,824 15 4j — - 162,499 12 9 Total Temporary and Final ... ... 376,324 8 I^. * The sum of £31,673 transferred from Canterbury Land Deposits to the Revenue account will appear in the accounts for a future period.

47

Disbursements. Temporary. Final. Canterbury. £ s. d. £s. d. £ d . £s> d , Customs ... .. y 6 - jg 2 Hospital ..... 6 4 4 Medical .. .. 35 12 10 Registrar of Deeds .. .. 250 19 3 Sub-Treasury .... 30 10 11 Police Department ... .. 30 3 2 Resident Magistrate .. ... 57 j2 9 Post Office .. .. 4 2 2 184 13 0 Government Brig ..... 6 2 6 Provincial Treasurer .. .. 5169 16 7 Drawbacks of Customs .... 630 Sheriff's Department .... 19 8 0 Remittances .. .. 13 16 8 Inspector of Sheep .... 6 5 0 Harbour Department .... 2218 Charitable Aid .. . 5 18 10 Incidents .. .. 71 18 7 Land and Surveys .. .. j 709 5 11 Deposits Pastutage .. .. 801 10 0 " Land ... ... 125 0 0 Remittances Customs ... .. 7747 13 7 " Land .. .. 110 18 9 Commissariat Pensioners ... ... 19 10 6 Imprests Customs ... ~ 100 0 0 Total Canterbury ~ 14,092 8 3 3205 11 11 Total Temporary and Final .. .. 17,30?' 0 2 ~ Total for all the Province* ... ... 250,540 17 91,758 5 0 Total Temporary and Final .. ... 342,299 2

48

\o. 10.

GENERAL CASH BALANCE £ s, d. To Province of Auckland, Balance due on account of the Surplus Revenues of the nine months ending 30th September 1853 .. 11,065 13 3 ! Province of New Plymouth " " .. 712 16 5 I " Wellington " " .. 2435 3 1 " Nelson " « ... 2121 4 9 \ " Canterbury " " ~ 1534 0 0 Otago « « , t 751 0 5$ New Zealand Comprny's Fourths (say) ... .. 21,074 14 7 New Zealand Company's Deposits at New Plymouth .. 113 9 9 Intestate Estates, Auckland ... .. 1373 3 9 " Otago .. .. .. 461 9 5 General Post Office, London .. .. .. 1248 8 2 British Income Tax .. ... .. .. 32 15 9 Deposits under Impounding Ordinance .. .. 20 18 8 Land Deposits, Wellington' .. ~ .. 254-7 10 0 " Auckland ... .. 6312 10 0 " Nelson ... ... .. .. 46 0 0 Grammar School Trust .. .. .. .. 1450 Deposits Supreme Court ... .. 140 4 6 £52,005 7 61 Avai'able cash Balance .. ... 12,999 12 9 £65,005 0 31 Ao. 11. SURPLUS REVENUE ACCOUNT. £ s. d. To Province of Auckland — Credit on 34,587?. 10s. lid. Land Fund Receipts, 13,9 16s. Od. 33,679?. lis. 9jd. Ordinary Revenue, • 13,552?. 10s. .. .. .. .. 27,470 6 0 Province of New Plymouth— Credit on 3,930 Z. ss. Land Fund Receipts, 1,581 Z. l2s. 2,589?. 12s. Ordinary Revenue, 1,012?. 2s. .. 2,623 14 Province of Wellington— Credit on 25,7602. 4s. 6d. Land Fund Receipts, 10,364 Z. 18s. 21,6367. 2s. 2d- Ordinary Revenue, 8,766/. 7s. .. 19,071 5 0 Province of Nelson — Credit on 16,823?. lis. 9d. Land Fund Receipts 6,769?, 12s. 6,059?. 12s. 6+d. Ordinary Revenue, 2,438?. 12s. .. 9,208 4 0 Province of Canterbury— Credit on 34,98 U. 19s. Id. Land Fund Receipts, 14,076?. 2s. 5,701£. 19s. Bd. CrJinary Revenue, 2,294?. 12s. .. 16,370 14 0 Province of Otago— Credit on 5,3161. ss. 9d. Land Fund Receipts, 2139?, Bs. .. 2,773?. Is. Bd. Ordinary Revenue, 1115?. 18s. ... 3,255 6 0 £77,999 9 1±

49

ON 30th JUNE, 1854. - __ £ s. d. By Balance in " Services in General" - - 65,005 0 31 ' 1 65,005 0 3i 30th JUNE 1854. £ s. d. £ s, d. Available cash balance on 30th June 1854 - 12,999 12 9 Advances to Provincial Chest, Auckland - 26,933 17 5 " New Plymouth - 2,222 16 7 " " Wellington - 13,024 15 4 " Nelson - 15,614 1 11 " Canterbury - 5,171 16 5£ " Otago - 2,032 8 8 Total Surplus Revenue - 77,999 9 1£ By transfer from Land Fund Account - 49,046 10 " Ordinary Revenue Account - 28,952 18 7 £77,999 9 1 +

50

IV©. 13.

LAND FUND ACCOUNT FOR THE 1854 ' £ S. d. To transfer to New Zealand Company's " Fourth" Account - 8,507 6 3 Expenses on account of Surveys and.Land Department - 3,835 10 8 Expenses on account of Land Purchase Department - 413 10 5 Land Purchases ..... 8j372 l 5 8 To transfer to New Zealand Company's "Fourth" Account 982 11 3 Expenses on account of Surveys and Land Department - 716 90* Expenses on account of New Zealand Company's Settlement at New Plymouth - - - - 164 0 0 To transfer to New Zealand Company's "Fourth" Account - 1,303 2 6 Expenses on account of .Surveys and Land Department - 713 0 8 Land Purchases - - - _ _ 2 021 0 0 To transfer to New Zealand Company's " Fourth" Account - 6,001 11 3 Expenses of Survey and Land Department - _ 3 214 17 10 Land Purchase Department - . _ '365 8 7 Land Purchases - - 8,762 0 8 Total at Wellington - - 18,343 IS 4 To transfer to New Zealand Company's " Fourth" Account - 3,939 14 1 Expenses of Survey and Land Department - - 921 12 4 Total at Nelson - 4,861 6 5 To transfer to New Zealand Company's " Fourths'. Account - 8,368 5 0 Expenses of Survey and Land Department - _ 1,750 10 3 Total at Canterbury - - 10,118 15 3 Transfer to Civil List _ 12.000 0 0 Balance carried to Surplus Revenue Account - - 49,046 10 6=' f £121,399 17 0 '

51

NIN'E MONTHS ENDING 30th JUNE 1854, £ s. d. By receipts in the Province of Auckland - - 34,587 10 11 By receipts at New Plymouth - 3,930 5 0 By receipts at Otago .... 5 3 16 5 g By receipts in the Province of Wellington - . 25,760 4 6 By receipts at Nelson .... 16,823 11 9 By receipts at Canterbury ... - 34,981 19 1 Including the sura of £31,673 transferred from the Land Fund Deposit Account ... £121,399 17 0

52

O

[ Arrears of formei Currentexpenses | txpel Jf esoft ' 1 . e 9 Total expenses First Charges. . y. ears P aid <lu during the on account of Amount charge- - ~~ —«■*"" r„ Amount of proService. nng the nine nine months .. , j r the ninemonths ble on the Or- . , , , Amount to be v j s ; on j n excess months ending ending 30th p , f. fa ending30thJune dinary Revenue. A ™ oun t charge- Amount charge- provided for 0 f expenditure 30th June, 1854 June, 1854. months, ending B u ar^evculu ' able on theLand able on the Civil ot expenaituie 31st Dec., 1854. Fund. List. j _ s> d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Governor and Establishment, Auckland 44 3 4 1890 1 4 328 12 4 2218 13 8 2453 14 9 235 1 1 " Wellington 246 15 3 000 000 000 000 Bishop of New Zealand 150 0 0 150 0 0 0 0 0 150 0 0 0 0 0 150 0 0 Colonial Secretary's Department, Auckland) 322 2 0 054 18 2 137 6 8 1092 4 10 1087 10 0 209 2 2 " " " Wellington 142 1 JO 204 7 4 0 0 0 204 74 000 O00 Colonial Treasurer's Department, Auckland 233 15 0 570 63 70 16 8 641 2 11 525 0 0 153 15 3 Wellington 08 6 8 27 5 0 0 0 0 27 50 000 000 Canterbury 20 37 10 74 0 00 10 74 OOo 000 Otago 434 000 000 000 000 000 Audit Department, Auckland 119 5 11 383 6 8 61 1 4 444 8 0 187 i0 0 l20 7 10 Wellington 44 13 0 163 9 10 0 0 0 163 9 10 0 0 0 0 0 0 Bank of Issue, Auckland 50 0 0 133 6 8 16 l3 4 150 0 0 0 0 0 l50 0 0 " Wellington 16 18 10 122 12 8 47 18 4 170 II 0 0 0 0 l7o II 0 Councils (Clerk of) Auckland 12 10 0 12 lu 0 19 19 4 32 9 4 0 0 0 32 9 4 General Assembly 0 0 0 1448 14 4 1403 5 5 2851 19 9 0 0 0 2851 19 9 IMice Department, Auckland 524 1010 000 000 0 00 Kussell 80 1 1 20 2 6 0 0 0 20 2 6 20 2 6 Wellington 18 16 4 00 0 000 000 " Canterbury 30 132 0 0 0 000 000 Sujreme Court, Auckland 340 0 0 666 13 4 92 lO 0 759 3 4 750 0 0 9 3 4 " Wellington 129 9 1 533 6 8 454 10 6 987 17 2 600 0 0 387 17 2 " Otago 2120 000 000 000 Attorney General, Auckland 125 0 0 375 0 0 50 0 0 425 0 0 450 0 0 25 0 0 Registiy of Deeds, Auckland 85 15 9 110 0 0 0 0 0 110 0 0 110 0 0 " Canterbury 207 1 P 43 17 9 0 0 0 43 17 9 43 17 9 " Nelson 0 0 0 71 5 6 0 0 0 71 5 6 71 5 6

53

Expenses on ac- I Arrc.rs offonnei p t o C0Ullt nincTotaj expendi-j First Charges. years paid du- '"ITJ 11 , ®^^ nS | ; months ending tnre on account Amount charge- \ Amount of proService. ring the nine f*' , : 30th June,l8;>o, of the 9 months! able on the Or- . , A Amoun t to be v j s i on j n exceS3 montlis ending . ' P aid tl>o ending ;io,l, din, -ay Revenue. A ™ ount , cha ;? e . J P™«dod for. ofexpcndi ure . 30 th Juno, 1854 50th Ju,le » 1854 9monthseiidinp Sept., 1858. ' able on the Land able on the Civil oiexpenai uie. 31st Dec., 1854 iund - Llst - j JS s. d. £ s. u. I £ s. d. £ s. U. £ j7~ it si cH Registrar of Births, &c., Auckland 32 10 11 7-1 6 8 0 0 0 73 6 8 73 6 8 Sheriff and Gaol. Auckland 245 7 9 95 15 8 0 0 0 *95 15 8 0 0 0 " Canterbury 19 8 0 0 0 0 0 0 0 0 0 0 0 0 0 Otago (i IS 8 0 o 0 0 0 0 0 0 0 0 0 0 Resident Magistrate's Dept., Auckland 3l| 15 5 4l3 0 4 56 6 8 109 7 0 450 0 0 250 11 0 Mongon u i 73 0 0 ] 5 p 3 0 78 1 0 237 1 0 0 0 0 " New Plymouth 11 16 8 213 19 0 16 13 4 230 12 4 150 T) 0 80 12 4 '* Wellington 43 1 3 37 1 17 « 38 18 6 410 16 2 150 0 0 260 16 2 " Canterbury | 57 12 9 0 0 O 0 0 0 0 0 0 0 0 0 0 0 0 " Otago 10 14 6 8 23 1 10 loo 8 6 0 0 () 156 8 6 Coroner, Auckland 10 186 0 0 0 000 0 0 0 000 000 " .N;»\v Flymon.h llO 0 0 0 0 0 0 000 « Wellington 7 16 9 0 0 0 0 0 0 0 0 0 Native Secretary 's Department, Auckland 644 19 2 IS 8 0 211 6 2 229 14 2 229 14 2 Wellington 41 13 4 126 1 S 0 0 0 126 1 2 126 1 2 Public Works 487 iO 8 387 4 10 0 0 0 387 4 10 387 4 10 Harbour Department, Auckland 119 6 0, 2o 0 0 25 0 0 Russell 48 12 0 0 0 0 New Plymouth 38 1 I 3 0 0 0 " Wellington 62 6 10 20 0 0 20 0 0 " Otago 16 13 4 0 0 0 Canterbury 22 1 8 0 u 0 Medical Department, Auckland 82 14 0 116 0 10 4 8 0 120 S 10 120 8 10 New Plymouth 12 16 4 117 12 0 5l 13 0 169 5 0 169 5 0 Wellington 174 3 3 517 15 7 150 19 11 668 0 6 668 15 6 " Canterbury 41172 0 00 00 0 000 OOo| « * Sheriff's half salary transferred to Auckland Provincial Account.

54

Expenses on ac- I Arrears of former Current expenses count of the 9 Total expensesL . I First Charges. years paid du- paid during the months, ending on account of , , . .Amount of proService. ring the nine nine months 30th June, 1854 the 9 months t?a * i, a *. i • i i vision in excess months ending ending 30th paid durmg 6 ending 30th 0rdmary Re-Amount charge-Amount charge- provided for. expen(liture . 30th June, 1854 June, 1854. months ending June, 1854. venue " able on the Land able on the Cml 1 31st Dec., 1854 Fund - Llst - £ s. d. £ s. d. £ s. J, £ s. d, £ s. d. £ s. d. £ s. d. Medical Department, Otago 1000 50 00 000 500 50 00 Lunatic Asylum, Auckland 41119 000 00OOOO 000 Customs, Auckland 33 10 0 2400 3 0 0 0 0 2400 3 0 2400 3 0 " New Plymouth 0 0 O 270 4 11 0 0 0 270 4 11 270 4 11 " Wellington 0 0 0 1601 8 5 0 0 0 1601 8 5 1601 8 5 " Nelson, 0 0 0 524 12 0i 0 0 0 524 12 524 12 01 Canterbury 0 0 0 771 15 2 0 0 0 771 15 2 771 15 2 Otago 0 0 0 406 14 9 0 0 0 466 14 9 466 14 9 Post Office, Auckland 78 10 0 327 18 7 10 O 0 337 18 7 337 18 7 " Russell 5 19 11 19 17 8 7 8 O 27 5 0 27 5 0 Canterbury 7 7 6 177 1 10 0 0 O 177 1 10 177 1 10 " Otago 0 0 0 96 1 1 1 0 0 0 96' 1 1 1 96' 1 11 " New Plymouth 0 0 0 40 72000 40 72 40 72 " Wellington 0 0 0 337 18 4 O 0 0 337 18 4 337 18 4 Nelson 0 0 0 179 6 6 0 0 0 179 6 6 179 6 6 " Akaroa 000 038 000 038 0 38 " Postmaster-General 0 0 0 287 8 0 0 0 0 287 8 0 287 8 0 Aborigines, Presents, &c„ Auckland 0 0 0 0 0 0 278 12 1 278 12 1 f 278 12 1 " Wellington 000000 49 58 49 58 49 58 Aborigines' Education, Auckland 85 1 18 8 5895 2 3 1356 5 0 7251 7 3 2826 7 3 " Russell 00 0 0 10 6 000 0 10 6 4425 0 0-< 0 10 6 " New Plymouth 20 10 01300 000 13 00 11300 " Wellington 267 16 4 922 9 9 500 0 0 1422 9 9 I 1422 9 9 Otago J 28 9 10 000 000 1000 Pensions, Auckland 1 10 0 12 3 0 27 11 0 39 14 0 75 0 0 17 14 O Timotui's i5 10 05 10 00005 10 0 0 0 0'

55

[Expenses on ac-| Arrears of former Current expenses count of the !> Total expenses monn t cliarsre First Charges. years paid du- paid during the months ending on account. of ftble onthe Amount t b Amount of proKervice - ring the nine nine months 30th June. 18,4 the 9 months 0rdi Ee _ Amount charge-Amount charge- provided for. vs f 10n m f cess months ending ending SOth paid during (» ending SOth J t JLj n- • 1 °* expenditure. 30th June, 185+ June, 1854. months ending June, 1854. venuo - able on the Land able on the Civil 8 1st Dec., 1854 * unu " £ s. (1. £ s. U. £ s. a. £ s. d. £ s. d. £ s. d. Pensions, Wellington 10 0 0 47 10 0 0 0 0 47 10 0 0 0 0 Walker Nene's Ordinance 25 0 0 150 0 0 25 0 0 175 0 0 J Charitable Aid, Auckland 38 49 000 000 000 Russell 0 0 0 6 18 0 0 0 0 6 18 0 6 18 0 " New Plymouth 0 8 0 0 10 0 000 OlOO 0 10 0 Colonial Chaplain, Auckland 50 00 000 000 000 " Wellington 116 134 000: 000 0 00 Government Brig 209 19 ll 1024 16 1 100 17 8 1125 13 9 1125 13 9 Printing, &c., Auckland 67 14 1 16 12 8 410 19 11 427 2 7 427 12 7 Wellington 69 3 6 21 13 0 1 1 5 0 22 lS 0 22 18 0 Firewood, Auckland 23 2 0 14 15 0 48 12 G 63 7 6 63 7 6 Travelling Expenses 128 3 2 58 lG 0 0 0 0 58 16 0 58 16 0 Postages 0 0 0 105 6 11 11 17 11 117 4 10 117 4 10 Wardens of Hundreds 0 0 0 1()0 8 2 0 0 0 160 8 2 lOO 8 2 New Zealand Fencibles 0 0 0 1130 6 4 0 0 0 1130 6 4 Civil Department New Zealand Fencibles 25 00000000000 000 Tamaki Ferry 18 2 0 Wharf in Commercial Bay 59 8 0 Immigration, Nelson 0 0 0 622 0 0 0 0 0 *"622 0 0 3 per cent. Consols, Agent-General 0 0 0 207 9 11 0 0 0 f207 9 11 Miscellaneous, Auckland 12 1 16 1 169 13 6 13/ 12 2 30/ 5 8 396 5 3 151 18 11 New Plymouth 222 050 0 00 050 " Canterbury 36 1810 5193 000 5193 " Wellington 269 5 6 191 9 2 43 5 1 234 14 3 Otago 7 13 2 0 0 0 0 0 0 000 interest on Debentures, Auckland 44 0 10 1C30 18 6 12 9 7 1613 8 1 * Half of this amount to be refunded. } Provided for by Walker Nene's Annuity Ordinancf t No provision necessary.

56

Expenses on acArrears of former Cnrren( . expenses count of the 9 Total expenses First charges.* c . years paid dur- - d j,,,.;,,;, t i 1( , months ending on account of Amount charge- " "" 1,1 - . . . , Amount of proService. ingthe9months 9 mont i lsen[ i; n „ 30th June, 1854, the nine months able on the Or- » . , , , Amount to be v ; s ; on j n excess ending 30th } ,hse paid during the endingSOthJune dinary Revenue. A b m° P of expenditure. Jnue, 1854. outnjune, lsos. 9me ntlis ending 1855. able on the Land able on the Civil 1 31st Dec., 1855. iund - Llst - t £ s. d. £ s. d. £ s. d. £ s. d. £ s, d. £ s. d. interest on Debentures, New Plymouth 000 80 10 000 80 1 2 Wellington 12 3 3 445 15 2 20 3 3 465 18 5 0 0 0 Otago 36 54 000 000 Interest Land Debentures, Auckland 1 7 2 120 6 3 120 6 3 " Wellington 0 0 0 109 0 0 109 0 0 109 0 0 Commissioner Crown Lands, Auckland 3? 10 0 73 16 8 0 0 0 73 16 8 73 16 8 Gold Fields, Coromaudel 000 63 50 63 56 63 56 Land Department and Surveys, Auckland 688 8 3 3560 12 10 198 16 4 3759 9 2 3759 9 2 New Plymouth 2 15 0 672 3 10£ 0 0 0 672 3 1 OA 672 3 101 Wellington 325 15 6 3254 10 11 96 0 0 3350 10 11 3350 10 ll 2 Nelson 921 12 4 921 12 4 921 12 4 Canterbury 77 12 10 1672 17 5 1672 17 5 J 672 17 5 " Otago 233 4 4 479 16 4 479 16 4 479 16 4 .Land Purchases, Auckland 8372 15 8 8372 15 8 8372 15 8 " Wellington 8762 0 8 8762 0 8 8762 0 9 tj <■ T» , 0tag „° 2021 0 0 2021 0 0 2021 0 0 Ketunds on Purchase Money 223 15 6 223 15 6 243 15 6 Total £9623 8 6 61,478 18 6 6650 3 6 68,129 2 0 6034 18 1 0 0 15,788 17 1 260 1 1

57

FINANCIAL STATEMENT FOR THE PERIOD ENDING 31ST DECEMBER, 1854.

No. 16.—SERVICES IN GENERAL. Shewing the Balances on hand on the Ist July, 1854, the total receipts and disbursements during the period, and the balances on hand on 31st December, 1854; accompanied by a Statement of the particulars of the reeeipts and disbursements, distinguishing the temporary and final transactions. No. 17—GENERAL CASH BALANCE. On 31st December, 1854, shewing on the Credit side the Balances in hand, and on the Debit the sums held in deposit and unavailable for the current services of the Government. No. 18.—SURPLUS REVENUES ACCOUNT, Shews on the Credit side the surplus Revenues, and on the Debit the apportionment of the sums between the Provinces. No. 19.—ACCOUNT OF NEW ZEALAND COMPANY'S "FOURTHS," Shewing the Balance due on the 31st December, 1854. No. 20—PROVINCES IN ACCOUNT WITH SURPLUS REVENUES. Shewing the Balances on the 31st December, 1854. No. 21.—SHEWS THE ARREARS AND CURRENT EXPENDITURE For the six months ehded 31st December, 1854.

58

SERVICES IN To Balance on 30th June. 1854 .. s ' d. £ s- d.^ Total Receipts .. 309.270 16 2| .Balance overpaid Agent-General.. .. 9251 8 0 * Postmaster-General .. 63 19 9 Nelson ... 0 4 5 9315 12 2 383,591 8 7f

59

GENERAL. By Balance on 30th June, 1854 .. £ s. d. £ s d. " Total Disbursements .. *" | * Sub-Treasurer's payment to the Union Bank * of Australia, not yet shewn in SubTreasurer's Accounts ... , c , Balances in " ' 1 °i Union Bank of Australia, Canterbury .. 989 18 10 Colonial Chest, Auckland .. 44 977 1 c 1 Sub-Treasurer, Russell .. " '322 4«3 ;; New Plymouth 10l i| J* Wellington .. .. 3539 5 4 Nelson .. .. 921 3 j-L Canterbury .. .. 50 0 0 2 Akaroa .. # # vide above Ota»o J A. C. Strode 565 7 9) „ ° I C.Logie 2793 3 Cj 1 3 Sub-Collector, Hokianga .. 12 J 5 11 " Kawhia .. ' 15 15 0 Collector, Nelson .. 5 0 0 Commissioner of Crown Lands, New Plyl mouth • • .. 56 6 33 Surveyor-General, Auckland .. .. 14 12 6* Commissioner of Crown Lands, Canterbury .. 1288 5 2£ Ditto Canterbury .. ~ 101 5 11 " Wellington .. .. 2173 10 11 " Hawkes' Bay .. .. 521 411 " Nelson .. .. 4322 510 " ota g° .. ... 280 16 4i Postmaster, Aklnd. {Wj jung 352 5 J ? Russell .. .. 0 0 0 Hokianga .. .. 3 16 8 " hew Plymouth .. . # 0 5 0 Whanganui* *• •• 1 19 5 Wellington .. .. 9 11 6 " Nelson * ... 0 0 0 " Canterbury .. .. 28 2 2 Registrar-General at Nelson .. ~ 99 6 0 62,862 19 5| *To 30th September, 1854. 383, ° 91 87i

60

Receipts. AUOHUD. r 7T% Customs Receipts, Auckland .. .. ' oq em Mongonui .. .. 23, , « Hokianga .. .. «? «,° Kussell .. .. «' »'! : £te :: :: 5 Pees and Fines, Supreme Court .. .. "i 14 ° Fees, Resident Magistrate's Court (Civil) .. n ± ® do. (Criminal) 96 9 o Fines, do. (do.) .. „ « q * Fees on Births, Deaths, &c. .. .. "30 10 r Pasturage Fees, Government Domain .. 97 q 11 Post Office, Auckland .. .. !* Hokianga .. .. 2 14 8 Russell .... 10 17 9 Surcharges .... 105 5 0 Proceeds of Sales Government Brig .. 7 g Stores •• .•* -1 New Zealand Fencible Service .. .. 526 18 6 Proceeds of Land Sales .. .. 20,885 10 0 Do. do. .... cOB , 2 0 Fees on Crown Grants .. .. 53 - j 0 Depasturing Licenses ..... 15 0 0 Timber Licenses .... 33 13 6 Incidental Land Fund Receipts .. .. 93 15 6 Interest on 3 per cent. Consols .. .. _ •■7O 9 r Remittances .. .. 86,864 10 1 Refund from Provincial Treasury .. .. 473 0 5 Advances repaid .. .. 858 10 0 Deposits, Miscellaneous .. .. 167 16 2 " Intestate Estates .. .. 234 4 3 Transfers, &c. ... .. 7162 16 10 Remittances, Russell ... .. 728 16 10 Deposits Publicans' Licenses .. .. 150 0 0 Land Depoeits .. ..38,318 18 0 Remission of Purchase Money .. .. 364 17 7 Remittances Pest Office ... ... 10 13 8 Carried foiward ........ 135,334 3 10 49,823 4 8

61

Disbursements. Temporary. FinaL Auckland. i g. d. £ s d Governor ■ •• •• 625 0 0 Governor s Establishment .. . # 738 1 g Chief Justice .... 500 0 0 Colonial Secretary's Department ... .. 834 2 6 Colonial Treasurer ... .. 429 3 4 Attorney-General ... .. 300 0 0 Auditor-General's Department .. .. 347 j4 h Bank of Issue ... .. 91 13 4 Registrar's Department .. .. 168 6 8 Customs Department, Auckland .. .. 1870 4 J " Mongonui .... 56 0 0 " Hokianga .... 88 5 0 " Russell .. .. 91 15 0 " Kaipara .. .. 145 7 0 " Kawhia .. .. 94 14 0 Post Office, Auckland .. ~ 555 3 7 " Hokianga .... 0 16 " Russell .... 24 7 2 Native Secretary's Department .. ... 404 4 6 Educational Purposes .. .. 2775 0 O Resident Magistrate's Department.. .. 506 15 4 Aborigines .. .. 190 14 0 Pensions Tamati Walker, .... 50 0 O Gratuities to Natives, Walker Nene .. 95 0 O Hospital and Medical .. .. 142 11 11 General Assembly, Legislative Council .. 127 18 0 House of Representatives 611 4 3 Printing and Contingencies 3815 16 3 Building and Furniture .. 1612 9 2 Government Domain .. .. 127 5 10 Printing and Stationery .. .. 571 18 7 Firewood .. .. 99 11 6 Government Brig .. 159 3 10 Postages .... 67 10 10 Foreign Postage .. .. 125 12 10 Interest on Debentures .. .. 887 10 0 Pensions .... 25 15 8 Miscellaneous ... .. 520 0 1 New Zealand Fencibles .. .. 294 3 5 " Company's Fourths .. ~ - 10,188 6 6 Land Purchase Department .. .. 892 10 6 Presents to Natives ... .. 385 15 10 Land Purchases .. .. 200 0 0 Maori Survey and Gratuities .. .. 516 l 4 9 Refunds of Purchase Money .. .. 197 0 6 Land Department and Surveys ... .. 3072 5 0 Gold Fields .... 450 Province of Auckland .. .. 22,023 9 11 Remittances .. .. 2150 0 0 Payments on account of Province .. .. 4 8 0 Deposits Intestate Estates .• ... 351 14 7 Imprests New Zealand Fencibles .. .. 110 0 0 Land Deposits •• •• 6203 17 4 Imprests .. .. 4859 14 1 Carried forward 35,703 3 11 35,627 4 4

62

Receipts. Temporary. F inal , ti ~ , , £ s. d. £ s. d. £ s. d. £ s d Brought forward 135,334 3 10 49,823 4 8 Auckland—continued* Total Auckland Receipts .. .. —135,334 310 49,823 4 8 Total Temporary and Final .. .. 8 6™ New Plymouth. Customs Ml , t 2893 7 7 Fees Resident Magistrate's Civil .... 9 18 0 " " Criminal *>1 16 6 £ ines " . • • 40 11 6 -tees on Registration .. ... 6 0 0 Post Office Collections .... 53 18 5 Proceeds of Land Sales .. .. 2244 10 0 Land Deposits New Zealand Com- 25 0 0 P an y Remittances Customs ... ... 4649 17 10 Total New Plymouth .. .. 4649 17 10 5295 2 0 Total Temporary and Final .. .. " 9944^19 l'o" Wellington. Customs, Wellington .. ... 15,566 6 7 Whanganui ... ... 357 9 0 Crown's Share of Servives .. ... 7 5 9 Fees and Fines Supreme Court .. .. 270 610 Registration of Births, &c. .. .. 27 13 0 Maintenance of Hospital Patients .... 540 Incidents ... ... 14 II 0 Post Office Collections Wellington.. . 285 14 10 Carried forward 16,534 11 0

63

Disbursements. Temporary. Final. tj T,./* , £ s. d. £ s. d. £ s. d. £ a. d Brought forward 35,703 3 11 35,627 4 4 Auckland—continued. Transfers .. ... 7163 16 10 Remittances Post Office ... .. 10 11 9 Imprests do. .. .. 1 10 0 Payment on account Province .. .. 262 510 Remittances .. _ < 447 7 q " Land Fund .. ... 12,546 19 111 Deposits transferred to Provincial account .. 798 19 0 Deposits remitted Colonial Treasurer ..36,396 4 8-L Remission exercised .. .. 304 y 2 Deposits refunded .. .. 1260 11 0 Remittances Customs .. ..21 695 19 11 Imprests do. .. .. '25 0 0 Remittances, Mongonui ... ... 253 18 0 " Hokianga ... .. 2 8 8 " Russell .. ~ 429 14 5 " Kaipara ... .. 233 9 7 Total Auckland Expenditure .. .. 117,596 18 2 35,627 4 4 Total Temporary and Final .. .. 2 e" New Plymouth. Resident Magistrate's Department ... 161 3 2 Native Assessors .. .. 197 7 2 Native Police .. .. 206 10 0 Customs ... 202 13 10 Post Office .... 59 8 10 Hospital .. .. J27 5 8 Educational purposes ... .. 113 0 0 Grey's Institution ... ... 16 3 0 Interest on Debentures .... 40 0 7 Miscellaneous ..... 47 0 10 Land Purchase presents to Natives ... a . 69 8 2 Land and Surveys .. .. 764 g 9 Province of New Plymouth .. ... J675 6 0 Remittances ... ... 2000 0 0 Advances to Commissariat Chest ... ... 6 0 0 Remittances Laml ... .. 854 0 0 Imprests " ... ... 799 12 2 Remittances Post Office .. .. 53 4 7 " Customs .. .. 2690 13 9 Total New Plymouth .. .. 8078 16 6 2014 10 0 Total Temporary and Final .. .. 6 * " Wellington. Supreme Court .. .. 675 18 8 Resident Magistrate's Department .... 50 0 0 " Whanganui .... 162 3 2 oank of Issue .. .. 208 6 8 Customs, Wellington .. .. 1134 12 6 Customs, Whanganui .... 36 6 7 Drawbacks .. 29 0 10 Postmaster-General .. .. 245 18 4 Carried forward 2542 6 9

64

Receipts. Temporary. Final. t> t.l e t £ s. d. £s. d. £ s. d. £ s d Brought forward 16,524 11 0 Wellington—continued. Post Office Collections, Whanganui .. 12 1 2 Land Sales .. ... 6775 5 Q lees on Crown Grants .. ... ' 68 0 o Remittances, .. .. 25,596 13 5 Advance Repaid .. ~ 50 1 3 Repayment from Commissariat Chest ~ 50 15 3 Refund of Provincial Treasurer ... .. 1962 13 6 Loans to Natives Repaid .. ... 91 15 0 Repayments from Commissariat Chest .. 147 17 1 Remittances Customs .. .. 547 19 7 Imprests, .. .. 315 0 0 Deposists .. .. 310 0 0 " Hawke,s Bay .. .. 112 10 0 Remittances .. .. 168 8 10 Hawke's Bay, Sales of Land .. .. q q Total Wellington .. .. 29,35 t 7 11 25,092 17 2 Total Temporary and Final .. .. — ' " Nelson. Customs ... ... 5229 1 8 Pees Supreme Court .... 558 Post Office Collections | .. .. 31 17 5 Proceeds of Land Sales .. .. 10,776 10 9 Fees on Crown Grants .. .. 212 0 0 Timber Licenses .. ... 2 10 0 Assessments on Stock .. .. 173 ] 1 4 Depasturing Licenses .. ... 105 0 0 Assisted Passages .... 54 0 0 Remittances .. .. 4659 12 7^ Advances repaid .. .. 45 0 0 Scrip, execised .. .. 1006 0 0 Deposits .. .. 36 0 0 Remittances, Customs .. .. 95 0 0 Advances, Post Office .. .. 14 18 2 Total Nelson Receipts .. — 5856 10 9£ 16,589 16 10 Canterbury. Customs ... •• 501 8 4 Refunds of Customs .... 559 Post Office •• •• 170 2 10 Carried forward 676 16 11

65

Disbursement*. Temporary. Final. £ s. d. £ 5. d. £ 8. d. £ i. d Brought forward 2543 6 9 Well ington— continued. Post Office Wellington ... .. 127 11 8 " Whanganui ..... 19 1 9 Hospital, Wellington .. .. 263 6 9 " Whanganui .. ... 285 19 2 Aborigines .. .. 61 18 6 Educational Purposes .. .. 1050 0 0 Pensions .... 35 0 6 Government Brig .... 8 17 6 Steamer Nelson .. ~ 375 q q General Assembly .. .. 218 0 0 Printing and Stationery .. .. 15 16 6 Interest on Debentures .. .. 289 14 1 Purchase of Barracks .. .. 250 0 0 Miscellaneous .... 34 8 4 Government Domain .... 67 8 9 Land and Surveys .... J 106 0 0 . „ ( 1664 11 6 Ditto Hawke s Bay .. .. 437 14 q Provincial Treasurer .. .. 11,194 7 6 Remittance .. .. 1994 16 8 Imprests ... .. 10,136 13 8 Remittances ... ... 14,957 18 7 Remittances, Whanganui .. .. 321 2 5 Refund of Deposits .. . 62 10 0 Imprests .. .. 2485 0 0 Remittances .. .. 9522 14 7 " Post Office .. .. 152 3 2 Provincinl Treasurer, Hawkes' Bay .. 669 12 2 Remittances, " .. 1116 0 3 Total Wellington .. 52,612 19 O 8152 15 2 Total, Temporary and Final .. .. ' Nelson. Customs .... 579 13 0 Drawbacks of Customs .. a* , fin PoH Offices .. 40 no Printing .. */. 5 0 0 New Zealand Company's Fourths .. .. 3335 2 General Assembly .. .. 37 10 0 Land and Survey Department ... ~ 1271 6 2 Provincial Treasury ~ .. 8401 16 7 Remittances .. .. 1292 15 1 Advances Commissioner's Chest .. .. 70 0 6 Imprests .. .. 73 14 8 Scrip cancelled .. .. 1006 0 0 Imprests .. .. 100 9 0 Remittances, Customs .. .. 4704 12 7£ Total Nelson .. .. 15,648 19 5£ 5312 18 1+ CANTKBBI'BT. Customs .. .. 393 l 5 l 0 s share of Services .... 75 1 7 Post Office Receipts .. .. jjg g 4 Carried forward •••«•• 4124 13 9

66

Receipts. Temporary. Final. £ s. d, £ s. <J. £ s. d. £ s. d. Brought forward 676 16 11 Canterbury—continued. Post Office Receipts from Provincial Treasury 17 0 9 Surcharges .... 7 W 5 Timber Licenses ..... 10 0 0 Proceeds of Land Sales .. .. 1900 0 0 Pasturage ditto .. .. 2187 0 10 Assessment on Stock .. .. 140 7 9 Fees on Crown Grants .. .. 6 0 0 Incidents .. .. 15 0 0 Remittances, Treasury .. ... 3421 6 4 Refund from Provincial Treasury .. .. 316 4 10 Remittances, Land .. .. 34 12 10 Deposits .. .. 632 0 0 Remitances, Customs ... .. 36 1 1 10 Ditto Post Office .. ••• 61 7 7 Total Canterbury .. ... 4502 3 5 8407 17 6 Total Temporary and Final .. .. 12,910 0 11 Otago. Customs Receipts .. .. 3917 19 11 Post Office ditto • • .. 43 4-3 Incidents .. ... 1 19 6 Fees on Crown Grants .. ... 29 10 0 Proceeds of Sales of Land «. .. 392 10 O Fees on Depasturing Licenses .. ... 524 18 2 Remittances Treasury .. .. 4894 i 8 4 Deposits ditto ... .. 32 10 10 Remittances, Post Office .., .. 87 O 6 Total Otago .. .. 5014 9 8 4910 10 Agent General in England— Dividens on 3 per cent Consols— 4 11 438 4 11 Union Bank of Australia—• Wellington Remittances .. ... 1306 17 6 Canterbury ditto .. .. 11,562 12 4 Nelson ditto .. .. 1133 18 6 14,003 8 4 Total Receipts .. .. 198,715 1 9j- __!1°' 557 4 1 Total Temporary and Final .. ... 309,2/0 16 2 2 - ffCgf- The difference between the amount of Receipts and that published in the Gazette, is owing to the Hawkes' Bay Account, amounting to £1694, having been received subsequently.

67

Disbursements, Temporary. Final. t, .. , , £ s. d. £ s. d. £s. d. £ s. d. Brought forward 4126 ]3 9 Canterbury—continued. Supreme Court ... ... 2") 15 o General Assembly 2 2 0 Steamer " Nelson" _ .. ~ 375 q q Miscellaneous .. 46 16 10 Land and Surveys .. ... 2140 13 6 Provincial Treasury .. .. 24,953 3 6 Remittances .. .. 1170 12 5 Advances Commissariat Chest .. .. 85 12 3 Deposits refunded .. .. 1220 4 0 Remittances ~ .. 8171 13 9- 1 Ditto Customs .. .. 3410 711 Ditto Akaroa .. .. 125 17 3 Ditto Post Office .. .. 011 0 Total Canterbury .. 39,133 2 I* 3207 4 3 Total Temporary and Final .. .. ~~ G *4} ' Otago. Customs .... 264 8 0 Post Office .. . , 78 11 1 Resident Magistrate's Department., .. 126 10 5 Government Brig .. .. 13 6 8 Interest on Debentures .... 72 10 8 Land Department ... „ 491 9 9 Land Purchases .. ... 632 j3 7 A Provincial Treasury .. 2267 16 10 Remittances ... .. 1393 14 0 Advauces from Commissariat Chest ... 16 12 0 Remittances, Land Fund .. .. 1433 19 6 Ditto Customss .. .. 3653 11 1 + Di to Post Office .. .. 51 13 8 Toial Otago .. 8817 17 ll 1679 10 0£ Agent General in England— Private Secretary's half Salary .. 50 0 0 Miscellaneous .... 5 5 ll Stationery .. .. 314 15 7 Sutvey Instruments .. .. (32 12 0 Three per cent. C onsols .. .. 204 4 4 Postage Stamps, Press, &c. .. .. 522 3 0 Charges on Bank Remittances ..... 0 2 6 Sheriff's Salary (.Provincial; .. ... 37 10 O — 37 10 0 1220 3 4 Union Bank of Australia— Wellington Remittances .. ... 1306 15 0 Nelson ditto .. .. 1133 18 6 Otago dit'o .. .. 10,572 13 5 13,013 6 11 Total Expenditure .. .. 234,914 0 0| 57,283 5 4 Total Temporary and Final ... ... 312,227 5 The difference between the total Final Expenditure and the amonnt published in the Gazette, is owing to the Hawkes' Bay Account having beei« received subssquently, amounting to £4a7 145., ar:d to the amount of £1260 11?., which appeared in the Gazette as Refund of Land Purchase Money, having been transferred to the Deposit Account.

68

Ho. 17.

GENERAL CASH BALANCE To Province of Auckland, Balance due on account £s- d - £s. d. of the Surplus Revenues of the nine months ending 30th June, 1854 ... .. 11,602 1 10 Province of New Plymouth .. 11 n is In " Wellington .. */. 8481 1' 9 Nelson ... 0 0 0 Canterbury .. .. 12732 17 6 ota g° •• .. 1973 17 9^ at rr , , n , — 35,904 3 JNew Zealand Comprny s Fourths .. 18,640 18 0 Ditto Deposits at New Plymouth .. 138 9 9 Intestate Estates, Auckland .. .. j255 13 5 0ta S?° .. .. 461 9 5 General Post Office, London .. 1248 8 2 British Income Tax .. .. 32 15 9 Deposits under Impounding Ordinance .. 20 18 8 Land Deposits, Auckland .. .. 36368 0 8 f ' " Wellington .. .. 279+ 0 0 Hawke's Bay .. .. 112 10 0 " Nelson... .. .. 82 0 0 Grammar School Trust .. . „ .. 14 5 0 Deposits Supreme Court .. .. 140 4 6 Patriotic Fuud .. .. 199 15 2 . 61,509 8 6 Surplus .. ... 38,039 14 136,053 6 9j %o. IS. SURPLUS REVENUE ACCOUNT, £ s. d. To Province of Auckland — Credit on 22,171?. 12s. Land Fund Receipts, 7819 0 0 27,124?. 14s. 7d. Ordinary Revenue .. 9565 10 0 17,384 10 0 Province of New Plymouth— Credit on 22441. 10s. Land Fund Receipts 791.1,1 0 3025£. i2s. Ordinary Revenue .. 1066 37 0 1858 8 0 Province of Wellington— Credit on 8537£. ss. Land Fund Receipts.. 3010 14 7 16,5551. 12s. 2d. Ordinary Revenue .. 5838 17 91 " 8849 12 Province of Nelson— Crediton 11,323?. 12s. Id. Land Fund Receipts 3993 7 2 5266?. 4s, 9d. Ordinary Revenue .. 1857 4 0 5850 11 2 Province of Canterbury— Credit on 4258?.85. 7d. Land Fund Receipts 1501 15 6 4149 Z. Bs. lid. Ordinary Revenue .. 1463 7 0 2965 2 6 Province of Otago— Credit on 946 Z. 18s. 2d. Land Fund Receipts 333 18 7 3963?. 3s. Bd. Ordinary Revenue .. 1397 12 0 1731 10 7 38,639 14 7-j Memorandum—Total Land Revenue £49,482 5 10 " Ordinary Rev. 60,084 16 1 Grand Total £109,567 1 11

69

ON 31st DECEMBER, 1854. By Balance from " Services in General" .. 62,862 19 5| 62,802 19 54 Province of Nelson, being the amount overpaid on account of Surplus Revenues of the period ending 30th June, 1854 .. 4284 13 2 4284 13 2 Advances issued to the Provincial Chest at — Auckland .. .. 22,023 9 11 New Plymouth .. .. J 675 6 0 Nelson .. .. 840] 16 7 Otago .. .. 2266 *6 10 Wellington (lessßefundof £1962 13 6) 9901 6 2 Canterbury ( do. £316 4 10)24,636 18 8 68,905 14 2 136,053 6 9j FOR SIX MONTHS ENDING 31ST DECEMBER, 1854. - _ _ _ __ By Surplus Revenues ... .. 38,639 14 7i 38,639 14 7i

70

No* NEW ZEALAND COMPANY'S " FOURTHS," Ist October, 1853, and 30th June, 1854. To remittances through the Commissariat Chests in New d ' ■New Zealand .. , n , • • 21,786 11 o To Colonial Treasurer at Auckland for remittance through Commissariat Chest at Auckland b in lsa „ . To Commissioner of Crown Lands at Nelson for remittance through Commissariat Chest at Wellington ... 333512 2 Balance on 31st December, 1854 .. .. 18,640 18 0 £32,164 16 8

71

FROM Ist OCTOBER, 1853, TO 31st DECEMBER, 1854. Ist October, 1853, and 30th June, 1854. £ s . d. By Balance .. .. ' .. 15,658 15 3 Transfer from Land Fund Account, being one-Fourth of Land Fund Receipts in the Province of Auckland, during the nine months ending 30th June, 1854 .. .. 8507 6 3 Ditto ditto in the Provinee of New Plymouth .. •• 982 11 3 Ditto ditto in the Province of Wellington .. .. 600 l II 3 Ditto ditto in the Province of Nelson ... .. 3939 14 1 Ditto ditto in the Province of Canterbury .. .. 8368 5 0 Ditto ditto in the Province of Otago . .. 1303 2 6 Transfer from Land Fund Account, being one-fourth of the Land Fund Receipts at Auckland during the six months ending 31st December, 1854 ... ~ 5377 5 6 Ditto ditto in the Province of New Plymouth .. .. 561 2 6 Ditto ditto in the Province of Wellington .. .. 2117 6 3 Ditto ditto in the Province of Nelson .. .. 2694 2 8 Ditto ditto in the Province of Canterbury .. ... 269 5 0 Ditto ditto in the Province of Otago .. .. 171 0 2 £32,164 16 8

72

No. 20,

PROVINCES IN ACCOUNT WITH SURPLUS REVENUES,

Province of Auckland, £ s. d. 1st October, 1853, to 30th June, 1854— To Advances on account Surplus Revenues - - 10,359 12 5 Balance on 30th June, 1854 - - 10,180 6 1 20,539 18 6 1st July, 1854, to 31st December, 1854— To Advances on account Surplus Revenue - " <423 19 6 Balance on 31st December, 1854 - - 10,5/5 (5 7 17,999 6 1 Province of Auckland, 1st October, 1853, and 30lh June, 1854 — To Advances on account Surplus Revenue - - 16.574 5 0 Balance on 30th June, 1854 - - l421 15 9 17,996 0 9 1st July, 1 854, to 31st December, 1854— To Advances on account Snrplus Revenue - - 14,599 10 5 14,599 10 5 To Balance on 31 st December, 1854 - - 3(512 4 8 Province of New Plymouth,, 1st October, 1853, to 30th June, 1854— To Advances on account Surplus Revenues - - 822 12 0 Balance on tOth September, 1854 - - 823 4 11 1645 16 11 1st July, 1854, to 31st December, 1854— To Advances on account Surplus Revenues - - Nil. Balance on 3lst December, 1854 - - 1614 15 11 1614 15 11 Province of New Plymouth, 1st October, 1853, to 30th June, 1854— To Advances on account Surplus Revenues - - 1400 4 7 Balance on 30th September, 1853 - - 290 8 11 1690 13 6 1st July, 1854, to 31st December, 1854— To Advances on account Surplus Revenue - - 1675 6 0 c ■ 1675 6 0 To Balance on 31st December, 1854 - - - 318 0 1

73

SHEWING THE BALANCES ON THE 31st DECEMBER, 1854.

in account with Land Fund. 30th June, 1854— S ' By Balance on 30th September, 1853 - . . C622 2 6 " Proportion of Surplus Revenues - _ - 13 917 16 0 01 ~ , 20,539 18 G 31st December, 1854 — By Balance on 30th June, 1854 _ 10 180 6 I " Proportion of Surplus Revenues - 7819 0 0 17,999 6 1 By Balance of 31st December, 1854 ... 10,575 6 in account with Ordinary Revenue. 30th June, 1854 — By Balance on 30th September, 1853 ... 4443 10 9 " Proportion of Surplus Revenues ... 13,552 10 0 17,996 0 9 31st December, 1854— _____ By Balance on 30th June, 1854 ... 1421 15 9 " Proportion of Surplus Revenues ... 9565 10 0 Balance on 31st December, 1854 ... 3612 4 8 14,599 10 5 in account with Land Fund. 50th June, 1854— By Balance on 30th September, 1853 - - - 64 4 11 " Proportion of Surplus Revennes ... 1581 12 0 1615 16 11 30th June, 1854- — By Balance on 30th June, 1854 ... 832 4 11 " Proportion of Surplus Revennes ... 79] jj q 1614 15 11 By Balance on 31st December, 1854 ... 1614 15 11 in account with Ordinary Revenue. 1st October, 1853— By Balance on 30th 1853 - 648 11 6 •' Proportion of Surplus Revenues ... 1042 2 0 1690 13 6' 1st July, 1854 — By Balance on 30th June, 1854 ... 290 8 11 " Proportion of Surplus Revenues ... 1066 17 0 Balance on 31st December, 1854 ... 318 0 1 1675 6 0

74

PROVINCES IN ACCOUNT WITH

Province of Wellington, 1st October, 1853, to 30th June, 1854 To Advances on account of Surplus Revenues - . nil Balance on 30th June, 1854 _ _ ]] 777 j0 q 11 777 18 0 1st July, 1854, to 30th December, 1854— 1 To Advances on aecount of Surplus Revenues - - 2414 14 3 Balance on 31st December, 1854 - - 12,373 18 4 14,783 12 7 Province of Wellington, 1st October, 1853, to 30th June, 1854 — To Advances on account Surplus Revenues . _ 13 024 15 4 1 st July, 1854, to 31st December, 1854— To Balance on 30th June, 1854 - 3296 5 3 " Advances on account of Surplus Revenues - - 9449 5 5 12,745 10 8 To Balance on 31st December, 1854 •» . . 1943 19 41 Province of Nelson, 1st October, 1853, to 30th June, 1854— To Advances on account of Surplus Revenues - - 12,108 19 5 12,108 19 5 To Balance on 1st July, 1854 .... 3673 6 5 " Advances on account of Surplus Revenues - - 5515 16 8 9187 4 1 To Balance on 31st December - 5193 16 11 Province of Nelson, 1st October, 1853, to 30ih June, 1854— To Advances on account of Surplrs Revenues - - 3505 2 6 3505 2 6 1st July, 1854, to 31st December, 1854— To Balance on 1st July, 1854 - - . . 611 5 9 " Advances on account of Suiplus Revenues - - 2887 19 11 3499 5 8 To Balance ...... 1 8

75

SURPLUS REVENUES, &c.—continued.

in account with Land Fund. ~ £ s! T 1st October, 1853, to 30th June, 1854— By Balance on 1st October, 1853 - - . . 1413 0 0 " Proportion of Surplus Revenues - ... 10,364 18 0 , „ , „ 11,777 18 0 1st July, 1854, to 31st December, 1854— By Balance on 30th June, 1854 .... 11,777 18 0 " Proportion of Surplus Revenues - 3010 14 7 14,788 12 7 By Balance on 31st December, 1854 ... 12,373 18 4 ] in account with Ordinarg Revenue. 1st October, 1853, to 30th June, 1854— By Balance on 1st October, 1853 ... 1022 3 1 " Proportion of Surplus Revenues ... 8706 7 O Balance .... 3296 5 3 13,024 15 4 1st July, 1854, to 31st December, 1854— By Refund of Advances .... 1962 13 6 " Proportion of Surplus Revenues - 5838 17 9^ Balance .... 4943 19 4£ 12,745 10 8 I in account with Land Revenue. 1st October, 1853, to 30 tli June, 1854— By Balance - - 1666 0 0 " Proportion of Revenues (Surplus) ... 6769 12 0 Balance ..... 3673 7 5 12,108 19 6 1st July, 1854, to 31 st December, 1854— By Proportion of Revenues (Surplus) - 3993 7 2 Balance ..... 5193 16 11 9187 4 1 * in account with Ordiuary Revenue. 1st October, 1853, to 30th June, 1854— By Balance - - - 455 4 9 " Proportion of Surplus Revenues ... 2438 12 0 Balance - - - - - 61159 3505 2 6 1st July, 1854, to 31st December, 1854— By Proportion of Surplus Revenues - 1857 4 0 Balance » » ■ 1642 1 8 3499 5 8

76

PROVINCES IN ACCOUNT WITH

Province of Canterbury jg s d 1st October, 1855, to 30th June, 1854— To Advances on account of Surplus Revenues - - 2034 12 4 Balance - 12j 3G1 3 10 , T , , , 14,395 16 2 1st July, 1854, to 3lst December; 1854— To Advances on account of Surplus Revenues - - 22,962 14 3 22,962 14 3 To balance 9099 14 11 Province of Canterbury 1st October. 1853, to 30th June, 1854— To Advances on account of Surplus Revenues - - 3137 4 ]X Balance 371 15 8f ■, T i r\ b' , 35 08 17 10 1st July, 18o4, to 3lst December, 1854— To Advances on account of Surplus Revenues - - 1990 9 3 Balance 160 16 3| 2151 5 61 — — Province of Otago 1st October, 1853, to 30th June, 1554— To Advances on account of Surplus Revenues - - 648 13 2 Balance 1490 14 10 , , , , 2139 8 0 1st July, 1854, to3lst December, 1854— To Advances on account of Surplus Revenues - - 56 0 7 Balance 1768 12 10 1824 13 5 Province of Otago 1st October, 1853, to 30th June, 1854— To Advances on account of Surplus Revenues - - 1383 15 6 Balance - - . . - 483 2 11^ , T -i 1 fA ]S66 13 5| 1st July, 1854, to 31st December, 1854— To Advances on account of Surplus Revenues - - 2211 16 3 2211 16 3 To Balance on 31 st December, 1854 ... 331 j 31

77

SURPLUS REVENUE, &c.—continued.

in account with Land Fund. £ s. d. 1st October, 1853, to 30th June, 1854— By Balance ...... 319 14 2 Proportion of Surplus Revenue .... 14,076 2 0 14,395 16 2 1st July, 1854, to 31st December, 1854— By balance to 30th June .... 12,361 3 10 By proportion of Surplus Revenues .... 1501 15 6 Balance - 9099 14 11 22,962 14 3 in account with Ordinary Revenue. 1st October, 1853, to 30th June, 1854— By balance ------ 1214 5 10 2294 12 0 3508 17 10 1st July, 1854, to 31st December, 1854 — By balance on the 30th June, 1854 - - - 371 15 8^ By Refund of Provincial Treasurer ... 316 4 10 By proportion of Surplus Revenues ... 1463 7 0 2151 5 6+ Bv Balance 31st December, 1854 - - 160 16 3jin account with Land Fund. 1st October, 1854, to 30th Jnne, 1854 — By Balance - - - - - " By proportion of Surplus Revenues - 2139 8 0 2139 8 0 1st July to 31st December, 1854 — By Balance on SOth June, 1854 - } 4 *2 By proportion of Surplus Revenues ... 333 18 7 1824 13 5 By Balance 31st December, 1854 - - l_ 1768 12 10 in account with Ordinary Revenue. 1st October, 1853, to 30th June, 1854 — By Balance 7ol 0 " Proportion of Surplus Revenues - 1866 18 5£ 1st October, 1853, to 30th June, 1854— By Balance on 30ih June, 1854 - 1Q07 12 0* " proportion of Surplus Revenues - i Balanc e 2211 16 3

78

EXPENDITURE during the Months six ending 31st December, 1854.

Arrears. Current. Total. £ s. d. £ s. (1. £ s. d AUCKLAND. Governor .. 104 3 4 520 1G 8 625 0 0 Government Establishment .. .. 224 9 0 513 12 8 738 l 8 Chief Justice .. .. 92 10 0 407 10 0 500 0 0 Colonial Secretary's Department .. .. 137 6 8 690 15 10 834 2 0 Colonial Treasurer's Department .. . 70 10 8 3a8 6 8 429 3 4 Attorney-General .. .. 50 0 0 250 0 0 300 0 0 Auditor-General's Department .. .. 61 1 4 2S6 13 7 347 14 u Bankof Issue .. .. 16 13 4 75 0 0 91 13 4 Customs, Auckland .. .. 0 0 0 1697 3 11 1697 3 11 Drawbacks of Customs .. 0 0 0 153 16 8 153 1G 8 Repayments of Customs .. •• 000 19 40 19 40 Customs, Mongonui .. .. 000 56 00 56 00 „ Hokianga ... .. 0 0 0 88 5 0 88 5 0 „ Russell .. .. 0 0 0 91150 91150 „ Kaipara .. .. 0 0 0 145 7 0 145 7 0 „ Kawhia .. .. 000 94 140 94 140 Post Office, Auckland ... .. 10 0 0 505 3 7 555 3 7 „ Hokianga .. .. 000 0 1 6 016 „ Russell .. .. 780 16 19 2 24 72 Native Secretary's Department .. .. 211 6 2 192 184 404 4 6 Registar's Department .. .. 168 6 8 168 6 8 Resident Magistrate's Department .. .. 134 7 8 372 7 8 506 15 4 Aborigines ,. .. 3 90 14 0 190 14 0 Educational Purposes .. .. 1356 5 0 1418 15 0 2775 0 0 Pension, Tamati Walker .• .. 25 0 0 25 0 0 50 0 0 Gratuities under Walker Nene's Ordinance .. 27 11 0 67 9 0 95 0 0 Geld Fields .. .. 0 0 0 450 450 General Assemby, Legislative Council .. .. i9 ]9 4 107 18 8 j 127 io G „ House of Representatives 110 15 3 500 9 0 Gil 4 3 „ Printing and Stationery .. 1050 2 2 2/65 14 1 38'.5 16 3 „ Building and Furniture •• 24 8 0 16S8 1 2 1612 9 2 Government Domain .. ••• 0 0 0 127 5 lO 127 5 10 Printing and Stationery .. •• 410 1!) 11 160 18 8 571 18 7 Firewood .. •• 48 12 6 50 19 0 99 11 (j Government Brig .. .. 100 l7 8 58 6 2 159 3 10 Fostage ... 11 17 11 55 12 11 67 10 10 Foreign Postage •• ••• 0 0 0 125 12 10 125 12 10 Interest on Debentures .. .. 12 9 7 875 0 5 887 10 0 Pensions •• 0 0 0 25 15 8 25 15 8 Miscellaneous .. .. 137 12 2 3S2 7 U 520 0 1 Hospital and Medical, (Aborigines) .. .. 4 8 0 138 3 11 ] l2 ll II New Zealand Fencibles .. .. 0 0 0 294 3 5 294 3 5 New Zealand Company's Fourths .. .. 0 0 0 10,188 6 6 10,188 6 6 Land Purchase Department .. .. 0 0 0 892 10 6 892 JO G Presents to Natives on account Land Purchases .. 278 12 1 107 3 9 385 15 10 Land Purchases . • • • 0 0 0 200 0 0 S00 0 0 Marine Survey, and Gratuities to " Pandora" .. 0 0 0 576 11- 9 5l6 14 9 * Refunds of Purchase Money of Lands .. 0 0 0 197 0 6 197 0 6 Land Department and Surveys ... .. 198 16 4 2873 8 8 3072 5 0 Total Auckland Expenditure .. .. 4938 9 1 30,G88 15 3 35,627 4 4 * £1260 Us. which appeared in the published Statement as " Refunds of Purchase Money," has since been trans' ferred to the Deposit Account.

79

EXPENDITURE, &c, 1854 —continued

Arrears. Current. Total. NEW PLYMOUTH. £ s. d. £ s . d. £ s. d. Resident Magistrate's Department .. 16 13 4 j44 9 jq jgl 3 2 Native Assessors .. . 197 7 2 197 7 2 Native Police .. .. 206 10 0 206 10 0 ust0 ( ? 1 i •• ... 20 2 13 10 202 13 10 Po=t Office .. 59 8 10 59 8 10 Hospital ... .. 51 13 0 85 J2 8 137 5 8 Educational Purposes ,, 113 0 0 113 0 0 Grey's Institution .. " 16 3 0 1(5 3 0 Interest on Debentures .. ., 40 0 7 40 0 7 Miscellaneous .. 47 0 10 47 0 10 Land Purchases, Piesents to Natives .. .. 6J 8 2 69 8 2 Land and Surveys .. 764 8 9 761 8 9 Total New Plymouth Expenditure .. 63 6 4 1946 3 8 2014 10 0 WFLLINGTON. Supreme Court .. .. 454 10 6 421 8 2 975 18 8 Resident Magistrate's, Ilavvkes'B iy .. .. 0 0 0 50 0 0 50 0 0 „ Whanganui .. .. 38 18 C 123 4 8 162 3 2 Bank of Issue .. 47 18 4 160 8 4 208 6 8 Customs, Weiiington .. ... H34 \ 2 6 1134 12 6 Drawbacks Customs . .. 4( , 29 0 10 29 0 ]0 Customs, Whanganui .. ,. ' So 5 1,1 36 6 7 Hospital, Wellington .. 150 19 11 I 12 6 10 263 6- 8 Whanganui .. ... 235 19 2 285 19 2 Postmaster-General .. . .1 245 18 4 245 18 4 Post Office, Wellington .. 127 il 8 127 11 8 „ Whanganai .. . 19 1 9 19 1 9 Aborigines .. ... 49 5 8 12 12 10 61 18 6 Educational Purposes .. ,.| 500 O 0 550 0 0 1050 0 0 Government .. .. 8 17 6 8 17 6 Steamer " Nelson" .. 375 0 0 375 0 0 General Assembly .. 218 0 0 218 0 0 Printing and Stationery ' .. .. 1 5 0 f4 11 6 15 16 6 Interest on Debentures ... . .i £0 3 3 269 io 10 289 14 1 Purchase of Barracks at Porirua .. . . 250 0 0 0 0 Government Domain .. .. 8 16 9 58 13 0 67 8 9 Miscellaneous .. .. 3184 3184 Pensions .. . . 35 0 0 35 0 O Land Purchase Departmant .. 106 0 0 105 0 0 Land and Surveys .. .. 96 0 0 15fi8 ll 6 1664 11 6 it Ilavvkes' Bay .. .. 3 19 3 433 14 9 437 14 0 Total Wellington Expenditure .. ...t ie24 5 6 6528 9 9 8152 15 3 NELSON. Customs .. .. 579 13 0£ 579 13 0i Drawbacks ditto .. . 34 16 O 34 IS 0~ Post Office .. .. 49 0 9 49 0 9 Printing and Staticnery .. ... 5 0 0 5 0 0 New Zealand Company's Fourths .. .. 3335 12 2 3335 12 2 General Assembly .. ... 37 10 0 37 10 0 Land and Surveys .. ..! 1271 6 2 1271 6 2 —. Total Nelson Expenditure .. . .j 5312 18 l£ 5312 IS * This account was received after the Statement for this period was published.

50

EXPENDITURE, &c., 1854—continued.

Arrears. Current. Total. £ s. d. £ s. d. £ s. d. CANTERBURY. Customs, Canterbury .. .. 397 6 6 397 6 6 „ Akaroa . ... 104 1 10 104 1 10 Refunds of Customs .. ,. f 5 5 9 5 5 9 Post Office ,. .. I7O2 10 170 2 10 Supreme Court .. .. 25 15 0 25 15 0 General Assembly .. .. 2 2 0 2 2 0 Steamer ''Nelson' .. .. 375 0 0 375 0 0 Miscellaneous .. .. 46 16 JO 46 16 10 Land and Surveys .. .. 2140 13 6 2140 13 6 Total Canterbury ... 3267 4 3 3267 4 3 OTAGO. Customs ... , I 264 3 0 264 8 0 Post Office .. .. i 78 11 1 78 11 1 Resident Magistrate's Department .. .. 23 1 10 lu3 8 5 126 10 3 Government Brig .. .. 1368 1368 Interest on Debentures .. .. 72 10 8 72 10 8 Land Department .. .. 491 9 9 491 9 9 Land Purchase .. .. 632 13 632 13 7» 23 1 10 ! 1656 8 2f 1679 10 0£ AGENT GENERAL. Private Secretary's half Salary .. .. 50 0 0 50 0 0 Miscellaneous _ .. ... 5 5 11 5 5 11 Stationery .. .. 314 15 7 314 15 7 Survey Instruments .. .. 132 12 0 132 12 0 3 per cent. Consols .. . 204 4 4 204 4 4 Postage Stamps, &c. .. ... 522 3 0 522 3 Q Charges on Bank Remittances .. . J 0 2 6 0 2 6 Total Agent General .. .. 1229 3 4 1229 3 4 recapitulation. Auckland • .. 4938 9 1 30,688 15 3 35,627 4 4 New Plymouth .. .. 68 6 4 1946 3 8 Wellington ... .. 1624 5 6 6528 9 9 8152 lo 3 Nelson .. .. 5312 18 53,2 *2 Canterbury •• •• 3267 4 3 3267 4 3 oTzo •• 23 1 10 1656 8 2* 1679 10 0* Agent-General ... .. 1229 3 4 1229 3 4 Total .. .. 6654 2 9 *50,629 2 7 57,283 5 4 * Of this sum, £5134 10s. 5Ad. is chargeable on the Ordinary Revenue, £24,405 3Jd. on the Land Fund, and £204 4s. 4d. expended in the purchase of 3 per cent, consols, needs no provision. The amount expended under the Appropriation Ordinance and the Civil, is <£29,743 15s. Id.

APPENDIX TO REPORT OF FINANCE COMMITTEE.

ORDERED TO BE PRINTED AUGUST 29xn, 1855.

MR. COMMISSIONER McLEAN'S ACCOUNT CURRENT.

D. McLEAN, COMMISSIONER FOR THE PURCHASE OF LANDS FROM THE NATIVES,

T° Balance accounted for, transferred from Imprest Book, Wellington, * March Qr.'54. |To Commissioners Actat New' Plymouth' for March 8 ' 5 " ' 8 " MarchQr'54. TaI % r f ** per Land |^ 1 d n^r t for Wellington;'!.'^'76 @ 81 4*S 0 o Do. Sub-Treasurer's account, New Plymouth. 44 2oo o « June Qr.'54.. Do. Contingent expenses as per ColonialVreSur^s^count,'Auck- 4 °° ° ° Do. @ Wauika ... J I? 100 0 « Do. @ Wangarei i'i 1,000 0 0 Do. Modal 208 220 o o Do. do n i: y 2 2 9 1 ' 016 13 4 Do. do @ 2,6 2 '? 00 0 0 Do. from Land Fund Wellington] .............. 87 & 88 7,*200 | 0 o |j£32,287 12 4 1854. Balance brought down oq fior io ' t U Imprest as per Colonial Treasurer's account, Yr. 346 & 347 0 0 MarchQr. 55. Do. Land at Orakei Colonial Treasurer's account E58 2,'000 0 t _ .Do, Called 1 oka Toka lfti onn a h Dec.Qr. 1854. Do. Sub-Treasury, Wellington 98 2,000 0 0 99 2,000 0 0 100 1,500 0 0 101 3,850 0 0 Do. Ld. F., Sub-Treasury, Wellington Yr. 73 1,000 0 o Sept. Qr.' 54. To Advances from Land Fund New piymouth for Chief Waka, 110 3 '°i0 0 o ij 0, do. do. for purchase at Newkau, 107 300 0 0 i; 0, do. do. do. 108 10 0 0 ±T°- , , do. Rawiri's relatives Ill 100 0 0 Do. for loan to W. K. Mata Ratea 130 25 0 o 5°- do. m 15 0 0. tW r nr iTrui , opeia 132 8 0 0 -Do. ior Mr. Yvhiteley s expenses 133 10 o (>• Do. for present to W. Nera 134 5 5 0March Or '5-5 5 0, , $?', T Wa f a • • • • • 136 35 0 0 Dec Or '54 S 0, om NeUon Land Fund account 92 100 0 O y fH>m Wellington do. 68 & 60 2,000 0 0 ~ 0, do. do. 74 no 0 (V ~ 0, do. do. 67 4;70 0 0ij°- do - do. 920 0 (). x ,,, D°- do. do. 73 82 0 (>■ June Qr. 55. Do. from Colonial Treasury 407 200 0 0' ■D°- do. " .! 408 700 0 0 do. purchase Wairapa 511' 2,250 0 0P°- do. Bay of Islands 512 700 0 0 I )o - do. "Wangarei 513 2,700 0 0 do. Waikato 514 1,200 0 0» [ V I [ Carried forward 54,637 17 1 4; I I

IN ACCOUNT WITH HER MAJESTY'S GOVERNMENT IN NEW ZEALAND.

Ike. Qr. 53.! By Payments for Onegorongo 20Aug., 1853. 1 30 0 1 0 Do. do. MeMaster's homestead 26 do. do. 15 o 0 *? 0, . < J°- Blpck No. 1, west side of lake 1 Sept. do. 1 1,000 o' n ~ 0, <}o. 2, east side do 6 do. do. : 700 0 ! 0 ~°- ' °- „ 3 . MeMaster's 10 do. do. 300 0 0 Do. do. Captain Smith 10 do. do. 100 0 0 <l °- -"lock No. 4, Pauwharenk.au i9 do. do. 1 000 0 j 0 Do - /Jo - Morrison's homestead 26 do. do 'lOO 0 ' o jDo. do. Gillies & Burlings 12 Oct. do. I 75 0 0 Do. do. Part of Captain Smith 14 do. do. 1 100 0 0 Do. do. Te Ore Ore 18 do. do. I 200 0 0 "°- «°- ?" ton , s r , un 25 do. do. 300 0 0 |Do. do. Wilson s do, and part of Pahana 29 do. do. 1 700 0 0 Do. do. Wiremu Kingi and Te Wereta 29 do. do. 487 0 0 ;Do. do. Kenata te do., for Land 1 Nov. do. 400 0 0 P 0 - <J°- Last Instalment for Waipukuraue 18 do. do. 3 000 0: 0 [Do. do. Austin's Land ! 29 do. do. '93 0 ! 0 Balance # 23,687 12 ! 4 1 £32,287 12 j 4 1 i 1854. Wairarapa k East Coast Natives. For claims to Wellington 1854. and Porirua 29th August. 100 0 0 Blacksmith's homestead, Turanganui . .. 22nd October. '10 0 (I Wharamea Block 2ndDeeember. 300 0. 0 Part of Wharamea 9th do. 100 0 ! 0 Manuwata Block 10th do. S00 0 0 Makoura 10th do. 100 0 t) Te Kaninamu. For Upokorongaruru 10th do. ;00 0 ' 0 Part of Whakama '12th do. 100 0 ' 0 Do. MeMaster's run jl2th do. I 100 0 0 D°- <lo- 13th do. ! 100 0 0 Gillies homestead, Otaria 13th do. 100 0 0 Waka. For Kurutawiti ' 14th do. j 120 0 0 Manihire. Do. 14th do. 100 0 II Northwood's homestead I;14th do. 100 0 0 Tamihana. Part of Block No. 1, west side of lake j I4th do. 200 0 0 Land on the Kuamahanga 1,15th do. 20 0 ' (t Waioringomai j 22nd do. 100 0 0 Part of instalment due in May,'54,forMoroa 22nd do. 100 0 0 j Block at theentranceto the Wairarapa road 23rd do. 1,000 0 0 |Ngaika. For part of Wilson's run \ 24 th do. 100 0 ; 0 Part of Capt. Smith's do 27th do. 200 0 ! 0 Te Wereta. For land East Kaiwata 27th do. 200 0 0 Homestead of John McKenzie at Te Witi 29th do. 50 0 II Hapuku. For Haimona Pitas land 31st do. 100 0 ! 0 Tautane Block 3rd January. 500 0 0 Te Awaite and part of Puhua 3rd do. 000 0 0 Ahiaruke 1th do. 250 0 0 Wharekaka Plains 4th do. 1000 0 0 Part of Huatinawa 6th do. 300 0 0 Extinguishing title of Ngatitaniu, Ngatia- 0 wa, and Ngatitowa tribes to Wairarapa 7th do. 700 ; 0 0 Cape Kidnapper 9th do. 1100 0 0 Part of Captain Smith's run 9th do. 250 0 0 Do. do, 11th do. 250 0 0 TeRopiha. For Koangawariwari 11th January. 1300 0 0 Okawa Block East Cape 17th do. 400 0 0 Te Kepa. For Claims to Wairarapa 17th do. 50 0 0 Awhea 18th do. 100 0 0 Pe & Hereoiea. For Claims to Wairarapa Gth February. 50 0 0 Kuau & others. Do. do 1st March. 40 0 0 CONTINGENCIES. W. Brown. His account for Governors party 19th August. 15 0William Ardley. Account lor Ferry at Wairarapa 23rd do. 1 6 6 Karaitiana. 15 days work at 3s. per day 24th do. 2 5 0 Pene. For dog killed by Europeans ;J0th do. 1 0 0 ■ Benatp. Wages 1st September. 3 5 (T Ferry. For Government Alessenger at Wairarapa 15th do. 0 3,0 HemiteMiha. For carryiijg Dispatches from Wairarapa to Wellington 21st do. 1 0 0 II. Morrison. Present to Te Manihera 10th October. 14 0 j 0 I Amount earned fo.ward 11,314 4 & Li

D. McLEAN, COMMISSIONER FOR THE PURCHASE OF LANDS FROM THE NATIVES

£ —r~r Brought forward £54,687 17 4 * * m £54,687 17 4

IN ACCOUNT WITH HER MAJESTY'S GOVERNMENT OF NEW ZEALAND.

Kaiari. Carrjing Sir George g7cVs'luggl'gj'from £11,314 4 6 t}., J* " airarapa to Wellington 10th October 9 10 n I a ° C0Unt f ° r Provisions for Natives . . 10th do. ' 10 0 native. For carrying Survey Instruments to and Te Wereta. B.JS";;; jg fc » JJ . •teamen. Tnm C.pt.in Smith', to Wmpl 1 10 4 H a Bo 9 wen h - fo°r r 2 1 6 Tatnihana. at 7<? !!!]1do! 3 " o For food supplied to Natives engaged on if' °M Uth r„ His account Present s to' Chiefs" ! i'.. 31st' do 6 19 li Pr™rtf t P o ChUfs Land CasUe P oint 1 0 0 J«j| £ U » 10 ! ; W • tt F °r fading Mr. Parks' Compass 17th do' 5 0 Herewina Ilawalio. Carrying baggage from Ahuriri to " 0 ij_ . . Waipukurau 17th .i n „ ,, Kerenim. For the use of an Iron Pot i Mikeara era. Carrying dispatches from Native Chiefs at W TTrwIrW v Wairara P a to M r - McLean at Ahiriri 14th December 2 0 0 jW. Hodder. Expenses of Natives l 7t h do. 1 10 n ior the use of a Horse to Hawkes Bay and i Tawhaki. ifw d °" 2 0 0 J V \rT Pm | kS ' Contractors account food for Natives (7th "do 144 '4 J J.M.Taylor. Account ... . 17th .1 ' "J ,! ' Jonah Hopkins. Demurrage of 'Sea Bell' at Wellington i.!. 24thFebrukry 7 0 0 Native Chiefs. Lent to them to be repaid out of Instal- J ° ments falling due for Land at Waira- • r ( rapa 9*?n *7 a j Taranaki Natives. For Waitoho.Wairaw & Arapaura ..." 2nd March. 200 0 o ! ,, Lxtmguishmg Claims to Nelson Province 10th do. 600 0 o Absentee >iatives. Queen Charlotte's Sound for Mangore 1854, 1-. ri Block ... 13rd January. 100 0 0 o. For extinguishing Claims of Absentees at 16th do " 800 0 0 Katatori. & cfiK Self and Tribe to several ** 3000 ° ° blocks of Land Purchased at New T)n v ? , 7 m J 0uth •••■• 7th do. 100 o 0 P Jtrri'1 ti 0r inland part of Waiaakaio Block 8th do. 200 0 0 Li.' GUmore -account for Stationery 23rdFebruary. 10 0 .Messenger From New Plymouth to Wellington .... 6 0 0 Sea Belle. Freight of £400 Gold to Auckland 4 0 0 KM. T, «"««'■«» CM., Foot.. For a Tent 16th' do. ' « » J E.Gudlipp. For repairing a Tin Box 18th do. J 6 J. E Sharland. Presents to Chiefs l 8th do. 2 4 I W Black. Presents to Natives (food) 18th do. 81 7 10 J. Crocker. do. do 118th do. 13 4 T U ?; ( ?, ilm . ore - J 116 ' 1 account for Stationery 18th do! 10 0 For copying a Deed 20th do. 10 0 Chief J< gahuru. Lent him 17tU do 8 0 0 £16,871 0 6 Balance unaccounted for £37,816 1G 10 £54,687 | 17 4 II I I If I "

•puopag cndtf jo ptdutiudoo*) sfasofvjijr j,/j£ funooov in 'sdaifvtf dtp uto.ij puwj Jo dsmp.ivj 9i/f jof l /t.ivfdX33g< dcitfvjtf 'duoyj "jr 'jj

1854 —— —— —— — — — • Nov. 9. To Allowances from Colonial Chest. .Vr. 630 300 0 0 " 14. " « . .Vr. 631 1,200 0 0 1855 Jan. 19. «< « f or the purchase of Land at Wangarci Yr. 85 1,500 0 0 % " 25. |j « « , ,y r . 86 500 0 0 | I 3,500 0 0 ' i j I I

STATEMENT OF AMOUNTS REQUIRED TO COMPLETE CONTRACTS ENTERED INTO WITH THE NATIVES FOR THE PURCHASE OF LAND.

The liabilities in the Wellington Province falling due in 1856 may be estimated at £4750 0 0 For the year 1857 200 0 0 Fjr the year 1858 200 0 0 £5150 0 0 To complete purchases now in course of negotiation in the Auckland Province 6000 0 0 Probable sum required in excess on the amount contracted for with the Ngatitoa tribe for completing the purchase of Nelson Province 2000 0 0 £13,150 0 0 The above sums do not include the 5 per cent which the Government have undertaken to disburse for native purposes, and which may amount to £1000. DONALD McLEAN.

PARTICULARS OF THE BALANCE IN THE CHARGE OF THE COLO\IAT TREASURER, AT THE CLOSE OE BUSINESS ON SATURDAY, ,^UGUST J.ODD. 0

§ Contents of Treasury Chest 441 11 11 Balance of Account at Union Bank 20 058 19 " New 8 per cent Debentures in deposit. 4 .. £20,717 15 9

MEMORANDUM OF TIIE BALANCES IN TIIE DEPOSIT ACCOUNT. Intestate Estates g 9 -j r> British Income Tax 32 1") !i Post Office—old account ... ... 2248 8 o Under Impounding Ordinance 20 18 S Hospital Trust (; 3 Grammer School Trust I 4 5 (| Native Hostlery Trust ... ... ... ... ... 63 (> Widows and Orphans Fund I]| q Rent of Market Place at Auckland. ... ... ... ... ... ... 58 10 0 .£4910 0 9 Deposits for Land Selections 26 988 9 6 Improvements on Lot No. 9 Section 1. Onehunga 15 0 0 £31,913 10 3 A. SHEPHERD, Colonial Treasurer. Colonial Treasury, Auckland, 20th August, 1855.

MESSAGE No. 27. The Officer administering the Government transmits to the House of Representatives the accompanying Abstract of the probable Receipts and Disbursements of the Government of New Zealand for the financial year 1855-6. The detailed accounts of this statement will be furnished to the House as soon as possible. R. H.Wynyaed, Officer Administering the Government. Government House, Auckland, 21st August, 1855. Abstract statement of the Probable Receipts and Disbursements of the Government of New Zealand for the financial year 1855-6. £ s. d. £ s. d. Gross Revenues 233,835 0 0 Deduct amount of Estimates 50,973 0 0 Expenses of Customs Department 12,000 0 0 Ditto of Surveys 20,000 0 0 Ditto of Civil List . . . . 16,000 0 0 Xew Zealand Company's Fourths 24,625 0 0 Land Purchases 20,000 0 0 143,598 0 0 Surplus Revenues £90,237 0 0 EXPENDITURE. Auckland. Governor ... ... ... ... ... 1,250 0 0 Governor's Establishment ... ... ... 1,446 7 6 Chief Justice ... ... ... ... 1,000 0 0 Colonial Secretary's Department ... ... 1,661 14 0 Colonial Treasurer's do. ... ... ... 892 10 0 Auditor General's do ... ... ... 806 3 4 Attorney General ... ... ... ... 525 0 0 Bank of Issue ... ... ... ... 166 13 4 Customs—Auckland j 31 q Monganui ... ... ... ... 674 8 4 Hokianga ... ... ... ... 172 6 7 Russell 147 15 0 Kaipara ... ... ... ... 226 14 0 Kawhia ... ... 189 4 4 Post Office—Auckland ... ... ... 1,249 9 7 Hokianga 0 2 1 " Russell 49 7 9 Native Secretary's Department ... ... ... 1,046 19 2 Registrar's ditto ... ... ... ... 419 13 4 £17985 5 5

Resident Magistrate's Department ... ■ / 233 13 0 Aborigines ... (i 99 14 3 Education ... ' 0 Pension— Tamati Walker "" s '?nn n gS* N " ii ™- d « Nw.-bri. ::: xS S General Assembly—Legislative Council ... ... 227 18 0 "t House of Representatives ... 886 4 3 « p"u' ng and . Contingencies ... 1,628 13 2 Census ... Bwldln S and Furniture ... 4,363 3 9 Government Domain ' ® 0 ::: ::: » im 6 i ... ... ;;; ;;; » » Foreign Postage ... ... ]" "* 12 10 Interest on Debentures \~i n Pensions "* - 1 ' 770 17 0 1181033 ... 34 17 8 Miscellaneous ... f 30 2 6 1 684 2 9 Hospital and Medical (Aborigines) ... J 159 17 5 New Zealand Fencibles ... ... 715 10 5 New Zealand Company's Fourths ... ... 30 402 7 0 Land Purchase Department ... ... .. 1 673 14 8 Presents to Natives on account of Land Purchases ... 862 3 6 Land Purchases—Auckland ... ... ... 559 j_- q Marine Survey and Gratuities to Pandora ' . fi'qo 10 in Refunds of Purchase Money ... ... ... 1 564 8 6 Land Department and Surveys ... .. o'n-o c a Refunds of Revenue ... ... ." 'hq jg g Ditto on account of Steamer Nelson ... ... 375 q q Registrar General's Department ... ... 244 3 4 Land Purchases—Wellington ... ... 11845 4 Nelson ... ' 70 0 0 0 New Plymouth 4,325 3 2 1 ravelling JLxpenses ... ggg yj 4 Donation to Mrs. Coate3 ... ... ... 200 0 0 Sunken Battery ... ... ... ... jgj g Agricultural Instructors ... ... ... 130 16 0 Tamaki Ferry ... ... ... 73 0 0 Total Auckland ... ... ... 93441 0 7 New Plymouth. Resident Magistrate's Department £264 18 10 Native Assessors 904 10 1 - police 30615 J Customs 432 6 2 Post Office f 012 11 ' (173 11 7 Hospital 395 5 4 Educational Purposes 113 0 0 Institution 16 3 0 Interest on Debentures 31 17 0 Miscellaneous 59 8 3 Land Purchases, Presents to Natives 198 0 2 Land and Surveys I 6 : ( 764 8 9 Supreme Court 6 5 0 Total New Plymouth 3,914 0 7

Wellington. Supreme Court j g Resident Magistrate's Court, Hawkes' Bay '384 0 4 „ , " " Whanganui !!!!'.!! 384 0 4 Hank 01 Issue q , q ft e Customs, Wellington o 79c r q Drawbacks of Customs '29 0 10 Customs, Whanganui -,<,O 1, 11 Hospital, Wellington r -,o , lfl •• S J « Aborigines 64 14 0 Educational Purposes 2 200 0 0 Government Brig ' g j _ g Steamer Nelson ft n General Assembly ] j g Printing and Stationery 56 18 0 Interest on Debentures jg g Purchase of Barracks at Porirua !!!!]!!!! 250 0 0 Government Domain 100 -10 0 Miscellaneous " 63 11 8 Pensions 70 0 0 Land Purchase Department 33Q jg 0 Land and Surveys .... 3,494 16 5 Ilawkes Bay 631 12 9 Cgdsus jQ g Q New Zealand Company's Fourths 1 194 jq 7 Repairs of Arms " 'jq2 4 9 Government House 1« ni n Postages 0 8 10 Immigration 240 0 0 Postmaster General 3Qg jg q Post Office, Wellington J 18 1 „ w , . 1128 6 4 Whanganui 19 5 0 Total Wellington 18,415 16 11 Nelson. p US *T® 1,159 6 1 I ost Office gg | g £ rint » n s 10 o o General Assembly 75 q 0 Land and Survey Department . . ( 156 9 9 _ T „ , , „ ( 2354 3 0 lNew Zealand Company's Fourths 5,102 15 6 Steamer Nelson 4 875 0 0 Total Nelson 13,830 15 10 Canterbury. Customs Canterbury £794 13 0 " Akaroa 208 3 8 Post Office 337 9 4 Supreme Court 51 10 q General Assembly 4 4 0 Steamer Nelson 375 0 q Miscellaneous 93 13 8 Land and Surveys 3,709 5 0 Total Canterbury 5,593 18 8 Otago. Customs 718 5 10 Post Office 171 13 10 ##

Resident Magistrate's Department 12G 10 3 Government Brig 13 os Interest on Debentures 108 16 0 Land Department 601 15 7 Land Purchases . 632 13 7j Colonial Surgeon . 150 0 0 Total Otago 2,523 1 9$ RECAPITULATION. Auckland 93,441 0 7 New Plymouth 3,914 0 7 Wellington 18,415 16 11 Nelson 13,830 15 10 Canterbury 5,573 18 8 Otago 2,523 1 9| Total for all the Provinces 137,698 14 4} Land and Surveys 15,647 12 9 Land Purchases 20,688 1 3| New Zealand Company's Fourths 36,699 13 1 Customs 11,487 2 5 Miscellaneous 53,176 4 10 Total 137,698 14 4£

MESSAGE No. 51. In compliance with the request contained in Resolution No. 19, dated 21st August, 1855, the Officer administering the Government transmits to the House of Representatives the accompanying Copies of an Estimate of the Sums to be deducted from the Ordinary and Land Revenue, now under appropriation as first charges,—specifying in particular the sums, if any, which will be required for the purchase of Native Lands during the currency of the period of Appropriation, including a statement of all outstanding liabilities, on account of the purchase of Native Lands. R. H. Wynyard, Officer administering the Government. Government House, Auckland, 3lst August, 1855.

STATEMENT OF AMOUNTS REQUIRED TO COMPLETE CONTRACTS ENTERED INTO WITH THE NATIVES FOR THE PURCHASE OF LAND. The liabilities in the Wellington Province, falling due in 1856, may be estimated at £4,750 0 0 For the year 1857 200 0 0 For the year 1858 200 0 0 J £5,150 0 0 To complete purchases now in course of negociation in the Auckland Province 6,000 0 0 Probable sum required in excess of the amount contracted for with the Ngatitoa tribe for completing the purchases of Nelson Province 2,000 0 0 £13,150 0 0 The above sums do not include the 5 per cent., which the Government have undertaken to disburse on Native Purposes, which may amount to £1000. (Signed) Donald McLean.

AMENDED STATEMENT OF THE P ROB ABLE RECMPTS AND DISBURSEMENTS OF THE GOVERNMENT OF NEW ZEALAND FOR IHE FINANCIAL YEAR 1855-6. r, r> £233,835 0 0 Deduct Estimate's'for the* year 1855-6' £50,973 0 0 Supplementary Estimates 6,073 surS ,sDepartments kooo o 0 civil I;:;::;;::::.::::::::::::::::::: woo o o New Zealand Company's Fourths 24,625 0 0 Land Purchases (for completion of contracts) 13,150 142 821 0 0 Surplus Revenues £91,014 0 0 August 30, 1855-

NEW ZEALAND. Particulars of the Balance in the charge of the Colonial Treasurer on 28/4 August, 1855. Balance of Cash Book - New 8 per cent. Debentures in deposit - " 13 9 217 4 3 £17,199 18 0

memorandum of the balances in the deposit account. Intestate Estates - British Income Tax - " 3251 2 5 Post Office, old account - " 32 15 9 Under Impounding Ordinance - . ! " " " .f £ Hospital Trust - " 20 18 8 Grammar School Trust - . . " " " " 276 6 3 Native Hostelry - . . _ " " " " 14 50 Widows and Orphans Fund - . " " " " 63 6 Rent of Market Place, Auckland. - ® 5o 10 0 Deposits for Land Selections - a « Improvements at Onehunga . 9 6 " 15 0 0 £31,913 10 3 Colonial Treasury, ' Auckland, 28th August, 1855. C ° lomal Treasurer -

Colonial Treasury, Auckland, g IR 28th August, 1855. at this'date t0 f ° rward to you a Statem «it showing the Cash balance of this Treasury In furnishing the present statement for the information of the Committee of Finance, I think it necessary to explain that a sum of £4591 125., the amount of bills drawn on this sury or ililitary Barracks sent from Melbourne to New Plymouth, has been charged against my account at the Bank as having fallen due on the 13th instant, but not included \ m y s a emeut furnished you to the 18th instant, as I have not been authorised to bring the said Bill to account. 6 . ' to this liability in my verbal statement to the Committee as eventually being refunded from the Military Chest. I have the honor to be, Sir, Your most obedient humble servant, TT o- i, TI A. SHEPHERD, p) ewc ' . Colonial Treasurer. Chairman of Committee of Finance, &o.

BALANCE SHEET AS ESTIMATED

if s. d. To Province of Auckland on account of Surplus £ s.d. Revenue 9 ; 072 3 3 " " New Plymouth, on account of Surplus Revenues 1,515 5 0 " " Wellington, on account of Surplus Revenues 9,143 17 6 " Otago, on account of Surplus Revenues 383 5 6 20,114 11 3 " New Zealand Company's Fourths 4,270 0 0 " Intestate Estates and others 5,860 0 0 " Land Deposits, less the sum of £16,073 Is. 5d. advanced to Mr. McLean fcr Land Purchases 16,822 16 10 £47,067 8 1

ON 30th JUNE, 1855.

CHARLES KNIGHT, Auditor-General. N.B. No accounts for 6 months ended 30th June, 1855.

~ i " I T £ is. d. % Balances in hands of Public Accountants I 37,608 | 3 10 " Surplus Revenues over paid— £ s. <1. Province of Nelson 3,207 8 3"' f " Canterbury 6,251 18 0 j 9,459 ; 6 3 ✓ ' I I ; £47,067 10 1 / i

STATEMENT SHEWING THE ESTIMATED SURPLUS

| s. d. Due to Provincial Treasuries 011 the 30th June, 1854 35 904 ' 3 H New Zealand Company's Fourths . . 4,2/0 . 0 0 Intestate Estates and other unavailable Deposifs 5;860 ! 0 () Land Deposits 1 32,896 0 | 0 I | Surplus Revenues 74 078 j g 1 £153,008 4 11 — ~ „ i_ I

REVENUES OF THE YEAR ENDING 30th JUNE, 1855.

I CHARLES KNIGHT, Auditor-General.

£ s. d. l?y Balances in hand on 40th June, 1855, 37,608 3 10 " Imprests issued to Mr. Commissioner McLean, out of the unavailable Land Deposits ; but now treated as an issue out I of Revenues which will accrue during the financial year ending 30th June next, and therefore not to be taken into account in the distribution of the Revenues of 1854-5., | 16,073 1 5 41 Province of Nelson being amount overpaid on account of the Surplus Revenues of the period ending 30th June, 1854,.. \ 4,284 13 2 Advances issued to Province Auckland 36,673 3 ~ New Plymouth 2,436 8 10 Wellington . i 62 76 11 3 Nelson 9j585 0 j " Canterbury 25,653 10 6 °tago ' 4,417 12 3 £153,008 4 11

SURPLUS REVENUE ACCOUNT AS ESTIMATED

£ si To Province of Auckland, credit on £95,021 2 5 34,143 5 0' New Plymouth " 7,897 0 7 0 0 Wellington « 47,143 11 2 16,938 16 0 Nelson « 29,672 8 6 10,662 5 0 Canterbury " 18,561 9 1 6,668 15 0 Otago •' 7,865 10 6 2,827 0 0 £74,078 1 0 . province of £ s. d. To Advances issued to Provincial Treasurer 36,673 3 7 Balance due 9,072 3 ;j £45 745 6 10 PROVINCE OF £ s. d. To advances 2,436 8 10 Balance due 1,515 5 0 3,951 13 10 PROVINCE OF £ s. d. To advances 16,276 11 3 Balance due . 9,143 17 6 25,420 8 9 PROVINCE OF £ s, d. To Balances overpaid on. 30th June, 1854 4,284 13 2 To Advances 9,585 0 1 £13,869 13 3 PROVINCE OF £ ». d. To Advaiices * 25,653 10 '• £25,653 10 6 ' PROVINCE OF £ s. d. „ .... 4,417 12 3 I o Advances . • »»«•»»» oqo t <: Balance due £4,800 17 9

FOR THE YEAR ENDING 30th JUNE, 1855.

£ s d By Surplus Revenues 74,078 1 0 1 £74,078 | 1 0 _ li I AUCKLAND. £ s. d. By Balances on 30th June, 1854, 11,602 1 10 44 Proportion of 3urplus Revenues 34,143 5 0 £45,745 6 10 NEW PLYMOUTH. £ s. d. By Balances on 30th June, 1854 1,113 13 10 " Proportion of Surplus Revenues 2,838 0 0 £3,951 13 10 WELLINGTON. - , £ s. j d. By Balances on 30th June, 1854, 8,481 12 i 9 41 Proportion of Surplus Revenues 16,938 16 j 0 £25,420 8 9 NELSON. £ s. d. By Proportion of Surplus Revennes 10,662 5 0 Balance overpaid 3,207 8 3 £13,869 13 3 CANTERBURY. £ s. d. By Balances on 30th June, 1854, 12,7 2 17 6 " Proportion of Surplus Revenues 6,668 15 0 £19.401 12 6 Balance overpaid 6,251 18 0 £25,653 10 6 OTA GO. £ j s. d. By Balances on 30th June, 1854, i 1,973 j 17 9 '• Proportion of Surplus Revenues 2,827 i 0 0 j £4,800 j 17 9 CHARLES KNIGHT. Auditor-General,

New

Particulars of the above balance .. Viz.: £7,671 7 2 In the hands of District Commissioner at Wellington £2,250 0 0 Waikato 450 0 0 Bay of Islands 700 0 0 Whangarei 275 0 0 Balance at Union Bank, Auckland 018 11 4 Expended m Province of Auckland since 31st March', 1855, for which accounts are not yet rendered ...1,977 15 10 £7,671 7 2

D*. Donald McLean, Esq., Land Purchase Commissioner For the Receipt and Expenditure of the Advances made to him t f 1. • , . RECEIPTS. To Cash received from the Colonial Treasurer (Auckland) , 22 i 6 * *' " Sub-Treasurer ('Wellington)........ 13860 n n « .< « Commissioner Crown Lands do 0 0 " « « " Ahuriri 400 0 0 ;; « coiwic,,™ ■■ woo » » Sub-Treasurer „ " ° 0 r " " S^ cwton&Co -' :: «» 2 i Advances repaid.. " " : •' •' ■* i i •' •' •'!•"! •'!!!! 22 S 2 453 0 0 Totai, £53,601 13 4

Zealand.

The Statement of the Land Purchased in the several Provinces corrresponding with this Expenditure can be obtained from the Government. DONALD McLEAN, Chief Commissioner.

in Account Current ivith Her Majesty s Government. Ck for the Purchase of Native Lands from 1st January, 1854, to 23rd August, 1855.' EXPENDITURE. £ g d By amount paid for "Purchases of Land," "Advances," and " Contingencies," as per Accounts rendered, viz.: Province of Auckland 14 966 n 2 Wellington 23,938 5 10 elso ° 2,700 0 0 New Plymouth 4 305 3 2 u , 45,930 6 2 Balance 7,671 7 2 Total £53,601 13 4

No. 1

PROVINCE OF AUCKLAND.

A Return showng the number of Acres acquired from the Natives, and of lands partially paid for, in the year 1854, commencing March 28th.

There are several instances in which the final payments cannot be definitely stated until the surveys of the external boundaries of each purchase are made, the reserves defined, and the extent and quality of the land accurately ascertained. The dates of payment in the several Districts will appear in the accompanying'schedule of receipts and deeds of transfer. About 200,000 acres of these purchases have been surveyed, or partially surveyed ; but the greater portion of the purchases have not as yet been surveyed, consequently, the acreage may be in some places under estimated, and in others over estimated. DONALD McLEAN, Chief Commissioner for the Purchase of land from the Natives.

xt r t.1 i EstimaName of Block. District. ted No.of Amount paid. Amount due. Total. acres. Auckland 450 450 0 0 s. d. £ s. d. Kalh® * v aih f ke 2000 100 0 0 100 0 0 200 0 0 lvaihau ...Manukau 300 60 0 0 60 0 0 lakapautotara Papakura 9000 400 0 0 400 0 0 Waiuku Manukau 30,000 2600 0 0 500 0 0 3100 0 0 Ahuroa and Kourawhero.... Mahurangi 32,000 900 0 0 Wainui Mahurangi 14,000 600 0 0 1 arekakau Mahurangi 1500 100 0 0 lcuakaka Whangarei 20,000 Whangarei 200 0 0 lakahiwae Whangarei 1500 75 0 0 Awakino ... Mokau 18,500 500 0 0 lutaenui, Hutiwai te koao, T Tr i . Tureakina, Mata, Kotuku Wham 8 aroa 80 »°00 350 0 0 Karoroumanui Waikato 640 20 0 0 Piako, Thames, and part of™ Waikato adjacent to Piako mes 100,000 1055 0 0 Koheroa Waikato 6000 100 0 0 Taitomo Hikurangi 3000 100 0 0 50 0 0 150 n n Hotukiwi Thames 1200 50 0 0 liawhitu Waikato 640 30 0 0 ; Harehare Kawhia 100,000 200 0 0 300 0 0 500 0 0 Karoromanu Whaingaroa 1000 50 0 0 Kawhia Kawhia 3000 64 0 0 Waiheke 900 200 0 0 r p an^ toea •: Waikato 2000 50 0 0 luhionorangi Manukau 4000 50 0 0 liangitawhiri Is- 15<m m Q Q 100 0 0 220 0 0 Matakawau Manukau 5000 30 0 0 Karoroumanui, under esti- , lr .. . „ , ,, ,, mated ... Waikato Heads 1448 Onekura Thames 200 60 0 0 M aipa Waikato 170 40 0 0 Poupouwhenua Whangarei 4800 I 488,248 Return for the Half-Year ending June 30th, 1855. Wakahara Whangarei 2500 170 0 0 Tokatoka ; .. Whangarei 4000 300 0 0 MataKohe Whangarei 500 50 0 0 Manaia Whangarei 4000 200 0 0 Taumata maire Mokau 24,000 500 0 0 Maunga Tapere Whangarei 18,500 1500 0 0 Iiuarangi Whangarei 35,000 700 0 0 Orakei Auckland 470 2000 0 0 Karioi Whaingaroa 12,000 100 0 0 500 0 0 600 0 0 100,970 488,248 589,218

PROVINCE OF AUCKLAND.

Return of Homesteads purchased in the year 1854.

DONALD McLEAX, Commissioner.

2

_ • Date of v- For whom pur- Quan- » . ., . Purchase. *> ame - chased tity. Amount P aid - Remarks. Acres. £ s. d. June 23 Rawitu, Waikato " Armitage 300 30 0 0 Estimated quantity. July 29 IWaipa, Waikato D. II. Heather 170 40 0 0 Surveyed by Mr. Hogan. July 8 jOnekura, Thames " Pagitt 200 60 0 0 Estimated quantity.

NO 2. PROVINCE OF AUCKLAND.

Return of Lands for which Mr. Commissioner McLean is in treaty, and which were partially paid for in the year 1854.

Return (continued) for the Half-Year ending June 30th, 1855.

Date - Name - Block - I° re °s f Amount paid. A ~ to Total. XStZST \r°L ea fo 'o 0 Nofstated. 6 ' & ''' May 1 Mokau _ Mokuu 100 0 0 100 0 0 200 0 0 -lutaenui _ Whaingaroa 100 0 0 200 0 0 300 0 n 4Karoroumamu Waikato 2088 20 0 0 Not stated ,fn Ur na Waikato 100 0 0 do. Ij Henri U Watini's ™ ° ° '° # ° ° 200 ° ° claim Whaingaroa 72 0 0 Not stated. June6Aotea Aotea 100 0 0 do. 19 Mangatawhiri Waikato 6000 100 0 0 do. 21 Arohaki Thames 150 0 0 do! t l i/ 110 ™ 0 Hikurangi 3000 100 0 0 50 0 0 150 0 u July 4 Harehare Kawhia 100,000 200 0 0 300 o 0 500 0 0 o tlutiwai Whaingaroa 100 0 0 100 o 0 200 0 0 Karoromanu Whaingaroa 50 0 0 Not stated. IS luhionorangi Manukau 4000 50 0 0 do. 19Rangitoea Waikato 2000 50 0 0 do! 26 l'ututawa Waikato ... 50 0 0 do " Wairere Waikato 30 0 0 do. 26 Kaiotemanu Manukau 50 o 0 do. Hauraki Whaingaroa 50 0 0 do Parekakariki Waikato 50 0 0 do! Katikako Waikato 50 o 0 do. 31 Koutu Thames 20 0 0 do. August 4 Kotuku Whaingaroa 100 0 0 do 5 Wakanuku Piako 210 0 0 do! 8Rangiora Hauraki 100 0 0 do. TeKoma Thames 80 0 0 do! 9Te Poua Thames 30 0 0 do. August 9 Opoia Manukau 35 o 0 do. Hauhaupunamu Thames 25 0 0 do! 26 Rangitawhiri Great Barrier 1500 120 0 0 100 0 0 220 0 0 October 2 Matakawau Manukau 5000 30 0 0 Not stated. Nov. 11 Waiuku Waikato 30,000 2000 0 0 2000 0 0 I do. 600 0 0 500 0 0 1100 0 0

Date. Name. District. Acres'" Amount paiJ. Am0 ™ t .j t0 be Total. 1855 - £ a. d. £ s. d. £ s. J. Jan. 1 Taumata Maire Mokau 24,000 500 0 0 Feb. 3 Orakei Auckland 470 2000 0 0 Karioi Whaingaroa 12,000 100 0 0 5QQ Q o 600 0 0

PROVINCE OF AUCKLAND.

DISTRICT OF WHANGAREI.

Return of Lands acquired, and of Lands partially paid for in the year 1854.

Return continued, for the Half-Year ending June 30th, 1855.

Ihis return is furnished in order to show the date of transfer in each instance of the several blocks that have been purchased. DONALD SIcLEAN, Commissioner.

Date. Name. District. ted No.of Amount paid. Amount . , t0 be Total. acres. paid. ' s. d. £ s. d £ s d May 26 Waipu Whangarei 30,000 200 0 0 June 22 Wainui do. 14,000 600 0 0 200 0 0 ,, Ahuroa, Koura- i whero do - 32,000 900 0 0 300 0 0 July 7 Takahiwai do. 1500 75 0 0 14'Poupouwhenua do. 4800; 10 0 0 17jMangawai do. 50,000 • Ruakaka do. 20,000 Parekakau do. 1500 1 100 0 0 153,8Qol i

„ Estima- . , Date. Name. District. ted No. of Amount paid. Alrlount , to be Total. acres. paid. w , , . £ 8. d. £ a. d. £ s. d. vv akahara Whangarei 2500 170 0 0 Tokatoka do. 4000 300 0 0 Matakohe do. 500 50 0 0 May Manaia do. 4000 200 0 0 January Maunga Tapere do. 18,500 1500 0 0 May Ruarangi 35,000 700 0 0 I 64,500 — —j

No. 3

PROVINCE OF WELLINGTON. A Statement was furnished, with His Excellency's Message No. 19, to the House of Reprc sentatives, shewing the purchase, from August 20, 1853, to March, 1854, of One Million nine hundred and ninety-three thousand two hundred and forty acres, for a sum of Twenty-three thousand nine hundred and forty pounds. In addition to this, several other blocks have been purchased in the latter end of 1854, and in the beginning of 1855. The estimated extent of these latter purchases I am at present unable to furnish with any degree of accuracy, until I receive further returns from Wellington.

PROVINCE OF NEW PLYMOUTH. During the years 1853, and 1854, about 30,000 acres of land have been acquired by purchase from the Natives.

PROVINCE OP NELSON. During the years 1853 and 1854. negotiations have been entered into with the Natives to purchase upwards of eight millions of acres in the Nelson Province. The negotiations are not yet brought to a termination, although a considerable amount of the purchase money has been paid.

PROVINCE OF OTAGO. The unpurchased portion of the Otago Province was acquired in 1853.

PROVINQE OF CANTERBURY. The Canterbury Province has been ceded to the Crown, with the exception of some questions of minor importance that have yet to be adjusted there. DONALD McLEAN, Commissioner.

Sums paid on Account of the Collection of the Customs Revenue of New Zealand for the nine months ended 3ls£ March, 1855, as far as Accounts have been received.

Auckland. Salaries £2X39 10 4 Incidents 317 g 4 Warehouse Rent U7 0 0 Preparing Returns for General Assembly 50 0 0 2623 19 8 Monganui. Salaries 87 10 0 Incidents 9 0 0 96 10 0 Hokianga. Salaries 105 0 0 Incidents 23 16 7 128 16 7 Russell. Salaries 101 17 0 Kaipara. Salaries 163 0 0 Office Rent 9 15 0 Incidents 53 19 0 226 14 0 liawhia. Salaries 112 10 0 Office Rent 13 0 0 Incidents 13 17 0 139 7 0 New Plymouth. Salaries 282 12 0 Incidents 15 8 10 2JB 0 10 Nelson. Salaries (6 months).. 347 8 3 Tor 6 months Passage of Landing Waiter from Wellington 30 0 0 only. Building Privy 15 13 6 Fitting Searchers Office 29 6 0 Boatmen 69 8 30 Incidents 30 7 9 522 4 4 Wellington. Salaries 1659 15 0 Office Rent 61 11 0 Extra pay to Tidewaiters on Board Ship 128 3 fl Repairs to Boat 14 6 10 Expenses caused by Earthquake 15 10 2 Incidents 44 g 6 1923 13 0 XVanganui. Salaries (6 months) 77 6 0 For 6 months Gratuity to late Sub-Collectcr 50 0 0 only. Incidents 1 9 5 128 15 5 Canterbury. Salaries (6 months).... 310 0 0 For 6 months Office Rent 40 0 0 only. Incidents 47 6 6 397 6 6 Akaroa. Salaries 149 1 10 Otago. Salaries .. 310 0 0 Incidents.. ..... 81 11 6 391 11 6 £7,187 17 8 Chaeles Knight, Auditor- General, - a

Sums paid on Account of the Survey of Land, and the Collection of the Revenue arising from the Sale of the Crown Lands, for the nine months ended Hist March, 1855, as far as accounts have been received.

Auckland. Salaries Surveyor General's Department £2 787 19 A Contract Surveys 1203 1 2 Parchment 11.1.11111.1 111 111111111 11111111 206 18 6 Contingencies 207 1 o Officeßent .'ll " "11 "" 1111 19 2 6 Erection of Survey Station (Mahurangi) 82 0 C ■ 4,506 16 9 New Plymouth. Salaries q 4 Repairs of Office " J65 0 q Presents to Natives " 43 14 ' Horse llll.rilllllllllli: 65 0 0 Contingencies 35 1 3 946 15 9 Nelson. Salaries (6 months) 532 6 0 For 6 months Contract Surveys 69 g g only. Parchment 7,5 jg g Provisions for Natives 68 16 6 Immigration 420 0 0 Contingencies 104 19 0 1,271 6 6 Wellington. Salaries 1 635 17 Survey Labourers 339 6 0 Contract Surveys 150 0 0 Office Rent 13 12 0 Contingencies 314 7 3 2,453 3 2 Hawke's Bay Salaries 440 2 0 Survey Labourers 71 0 0 Office Rent 13 18 6 . Contingencies 106 14 3 631 14 9 Canterbury. Salaries 1,242 10 0 Survey Labourers 217 12 0 Rations for do 220 14 7 Horse lost on Survey 50 0 0 Horses and Drays 460 7 10 Surveys 34 5 4 Office Furniture 19 2 8 Officeßent 150 0 0 Contingencies 157 13 0 2,552 5 5 Otago. Salaries 408 12 0 Survey Labourers 47 2 6 Office Rent 35 8 0 Contingencies 62 6 7 553 9 1 £12,915 11 5 Chaeles Knight, Auditor-General. August 22, 1855.

■Sums paid for defraying the Expenses of the Services mentioned in the Schedule to the New Zealand Constitution Act for the nine months ended the 31s£ March, 1855, as far as Accounts have been received.

The Officer administering Government £937 10 o Chief Justice 750 0 0 Pui»ne Judge 600 0 0 ESTABLISHMENT OF THE GENERAL GOVERNMENT. Colonial Secretary and Clerks £1,087 10 0 Governor's Establishment 504 14 10 Colonial Treasurer 525 0 0 Attorney General 450 0 0 Auditor General and and Clerk 485 1 7 Contingencies 60 8 4 3,112 14 9 NATIVE PURPOSES. Educational Purpoees : 4,250 0 0 Resident Magistrate Auckland 225 0 0 New Plymouth 150 0 0 Rotorua 131 5 0 Waikato 87 10 0 Hawke's Bay 50 0 0 Pensions 75 0 0 4,968 15 0 £10,368 19 9 Chakles Knight, Auditor-General. August 22, 1855.

CIVIL LIST

Office. Name. Date of Appointment, or Authority for Expenditure. Salary. Officer Administering the Government Lt.-Colonel R. H.Wynyard, C.B. .. . £]2 - n Chief Justice William Martin, Esq 10()(] Puisne Judge Sidney Stephen • •' »• •• oOO ESTABLISH MENT OF THE Governor's Establishment. Private Secretary Major Cockraft, succeeded by ... , _ Captain F. J. Travers i 1nn Aide-de-Camp Lieut. Glad. Wynyard, succeeded Clerk A. b J. L succeeded' by pCr tUem Capt. Balnea vis, succeeded by James Holt ... /» 1Rn Interpreter Captain Balneavis " " 6s. per diem. Colonial Secretary's Department. Colonial Secretary Andrew Sinclair f7nn Commissioner of Crown " " Lands and Chief Clerk .. William Gisborne , r „ First Clerk G.E.Elliott " " " " 250 Second Clerk James Holt, succeeded by A.C.P. Macdonald j 5n Colonial Treasurer's Department. Colonial Treasurer Alexander Shepherd .. y 0(| Attorney General's Department. Attorney-General ........ WilliamSwainson ' goo Auditor General's Department. Auditor-General Charles Knight son Clerk William Dover 150 Contin gencies. Stationery 150 Printing 200 I Petty expences \\ £178 7s ) Native purposes. Schools Church of England .. £3500 Wesleyans KJOO Rome 800 Resident Magistrates. Auckland Thomas Beckham 300 New Plymouth Josiah Flight .. .. 200 Rotorua Smith . . .j \ ] 175 Waikato Walter Harsant .. .. 125 Hawke's Bay Alfred Domett 200 Pen sions. Te Whero-whero 50 Te Puni .... .. .. ... 50

DEPARTMENT.

CHARLES KNIGHT, Auditor-General. 4

c °"-« Officer Administering the Government draws half • Salary. The Governor will draw half Salary from date of embarkation. Six months leave of absence granted to Mr. Justice Stephen ; Mr. Daniel Wakefield performing GFNERAI GO VERNMENT ie duties office with half salary. Captain Cockraft drew half salary up to 31st July 1854. The other moiety was drawn in England by Mr. on leave of absence. December 1, 1854. 1 £ )0 October 1 Increase to be paid from Civil List Contingencies " « As above. Absent on leave; drawing half salary. Duties performed by Mr. Whitaker, whc receives the other half Salary. 17th July, 1854. ! The increases of Salary issued to First and Second Clerk in the Colonial Secretary's Office charged against the petty expenses. £100 October 1, 1854. Salar >' increased to £400 on condition that the excess should be refunded if the Assembly makes no provision for it. .

Statement showing the Amounts of Government Scrip, Issued,

Audit Office, Auckland, August 31, 1855.

■ I Audit Office, Auckland, August 31, 1855.

■£ 7 •^wwwvy t . ? X.me of P„rinc e . Description of Scrip. Amonnl Issoed . E „~ New Plymouth . . Government Scrip NdSOn Government Scrip £58;771 0 Q £48>653 l5 Q Wellingt0n Government Scrip 52;705 0 0 18,397 o 0 Government Scrip 950 0 0 950 0 0 Hawke's Bay Canterbury Government Scrip jyjj G ta go Government Scrip jjy T .j | | £112,426 0 0 ; £68,000 15 0

Statement shewing the Amount of Scrip Province of Description of Scrip. When Exercised. New Plymouth .. Scrip (not being Government Scrip) New Zealand Company's Land Orders .......! Nelson Wellington Land Orders and Scrip not being Government From 29th March, 1853, TT , , x, to 31st Dec., 1854,.. Hawke s Bay Canterbury Compensation in respect of Land Orders 9th October, 1854, Otago

Exercised, and to be Exercised, up to the several dates undermentioned.

I I Chakles Knight, Auditor-General.

Charles Knight, Auditor-General.

To be Exercised. Remarks. 30th September, 1854, Nil. 31st March, 1855, . . £10,117 5 0 31st August, 1854,.. 34,308 0 0 31st December, 1854, 0 0 0 Issued to Natives by Mr. Kemp, Native Secretary. Query was addressed to the Commissioner at Hawke's Bay on the 20th January, 1855 Nil. enclosing forms of the returns required, and requesting him r 'to forward "Nil" returns if no Nu. Scrip had been issued. No reply has yet been received at the Audit Office. £44,425 5 0 ■ ...

Exercised {not being Government Scrip.) Amount Exercised. Eemarks. £4,760 2 0 i? 26 A ; 2 E " ? nd 16 r : h^ ve been in exchange for Land orders. e eturn not yet received from the Commissioner. 27,654 2 0 p U6ry . el ?closing the form of return required was addressed to the 450 0 0 has bTnTe n ceived Hawke 8 on the 2nd Januar y. 1855. No reply Nil. £32,864 4 0

NE W Z E ALAN D.

Statement of the payments made by the Colonial Treasurer into the Commissariat Chest at Auckland, on account of the New Zealand Company's debt, from the 22nd May 1854 to the 18th of August 1855 inclusively.

Fifty thousand one hundred and four pounds, two shillings, and five pence stg. ALEXANDER SHEPHERD, Colonial Treasurer. Colonial Treasury, Auckland, 20th August, 1855.

Date For 1>ro " nce ol For Province of For Province of For Province of For Province of T , Auckland. Otago. New Plymouth. Canterburv. Wellington. iotal. 1854. £ s. d. £ s. d. £ s. d. £ s . d. £ s. d. £ s. d. May 22 18,418 18 11 Sept. 21 4,727 13 9 21 325 1C 10 Oct. 12 762 11 2 Nov. 17 921 15 11 17 480 10 3 Dec. 8 570 4 3 1,299 19 5 504 4 11 595 10 0 Jan. 26 297 14 1 Feb. 7 723 13 10 March 6 700 17 11 16 465 2 7 8057 11 0 7777 12 6 April 10 644 12 7 May 9 670 3 11 June 8 876 12 1 July 6 550 12 3 Aug. 13 711 6 9 20 17 6 31,383 4 6 1,765 2 0 504 4 11 8,653 1 0 7,798 10 0 50,104 2 S i —

Particulars of the Balance in the hands of the Colonial Treasurer on 31s# December, 1854.

Balance of Cash Book 13 10 New 8 per cent. Debentures in Deposit . . . * • • • 217 4 3 £44,277 18 1 MEMORANDUM OF THE BALANCES IN THE DEPOSIT ACCOUNT. Intestate Estates British Income Tax *2 Post Office old account qq ? o " new account .....••••• 99 0 "9 Under impounding Ordinance 20 18 8 Hospital Trust '6 6 ,! Grammer School Trust . . . . . • • • • • 14 5 0 Native Hostelry Trust Orphans and Widows Fund 167 4 4 3,260 0 4 New Zealand Company .....••••• 297 14 1 Deposits for Land 36,504 17 9 Provincial Government . . . . . - • • • • 254 7 1 Improvements at Onehunga 93 15 6 £40,410 14 9 A. Shepherd, ■ Colonial Treasurer. Colonial Treasury, Auckland, 21st August, 1855.

Charles Knight, Auditor-General.

Approximate Balance Sheet on 30th June, 1855.

£ £ j £ To New Zealand Company's Fourths - - - 4,270 1 By Balances in the hands of the Accountants on the Intestate Estates - - - - • ... 5,860 June, 1855 37 gQg Advances from the Commissariat Chest in Overpayments to Provinces on 30th June, 1855 - - o 737 S\r r pvSntV h nf P ° f Land ? ' Surplus t0 the crcdit of the General Government on Nelson _ Wellington and | 30t h September, 1853 6;2 55 Land Deposits - 32,896 I Ditto ditto on 30tl1 Jun e, 1854 5)96 4 Amount to be provided for the period ending 30th September, 1853 - - . . - 17,665 Deduct Educational purposes - £5,156 Savings out of Appropriation Ordinances - - 7,325 12,481 5,174 Amount to be provided for the period ending 30th June, 1854 15,789 Deduct Educational purposes .... 4,590 11,199 j Balance 14 968 £67,532 I £67,532

ENCLOSURE TO No. G4.

CIVI L LIS T. Governor £2,500 0 0 Chief Justice 1,000 0 0 Puisne Judge 800 0 0 ESTABLISHMENT OF THE GENERAL GOVERNMENT. Private Secretary and Clerk to the Executive Council 300 0 0 Aide-de-Camp, 10s. 6d. per diem 191 12 6 Clerk 180 0 0 Interpreter 100 0 0 COLONIAL SECRETARY'S DEPARTMENT. Colonial Secretary 700 0 0 Commissioner of Crown Lands, charged with the Correspondence relating to Crown Lands in all the Provinces, and acting as Chief Clerk 350 0 0 Eirst Clerk (£5O from Ist Octaber, 1854, in addition to the 250) charged against the Civil List Incidents 250 0 0 Second Clerk (£25 from Ist October, 1854, in addition to the £150 150 0 0 COLONIAL TREASURER'S DEPARTMENT. Colonial Treasurer 700 0 0 ATTORNEY GENERAL'S DEPARTMENT. Attorney-General 600 0 0 AUDITOR GENERAL'S DEPARTMENT. Auditor-General 500 0 0 Clerk 150 0 0 CONTINGENCIES. Stationery 150 0 0 Printing 200 0 0 Inicdents * 178 7 6 NATIVE PURPOSES. Church of England ) 3,500 0 0 "VVesleyans } Educational purposes 1,600 0 0 Church of Rome ) 800 0 0 Resident Magistrates, their Resident Magistrate, Auckland 300 0 0 Courts, Pensions to Native " " New Plymouth 200 0 0 Chiefs and other Native " " Rotoiua 175 0 0 Purposes. " " Waikato, £50 in addition to the £125 and £25 for for house rent 125 0 0 " " Hawkea' Bay 200 0 0 Pensions for Te Whero Whero.... 50 0 0 Te Puni 60 0 0 £16,000 0 0 •Charged with the payment of the extra Salaries to the two Clerks in the Colonial Secretary's Office; and with the additional Salary and House' Kent allowed to the Resident Magistrate at the Waikato. Charles Knight, Auditor-General. Audit Office, Auckland, September 4, 1855.

ENCLOSURES TO MESSAGE No. 14.

[Circular-] Colonial Secretary's Office, Auckland, 17th October, 1834. SlR '~ lam directed by his Excellency the Officer administering the Government to inform your Honor that it appears from the following statement that.the estimated surplus of the General Revenue for the year ending 30th June, l«oo, is 77,433/. Receipts. £ Land Fund Receipts - - - IMS Custom and other Receipts - - lu ' 200,000 Expenbiture. £ New Zealand Company's Debt - - Land Purchases - - - 20,0W) Customs Department - - - lu.ou Expenses provided for by the Appropmtion Act - - - - 36 ' 497 122,567 To be divided amongst the Provinces - £77,433 The distribution will be effected out of the current receipts, and accordinelv the several Treasurers will be instructed to pay over monthly to the Provincial chests one half of the net Customs receipts, and the Commissioners of Crown Lands to pay over one half of the balance of the Land Fund Receipts after deducting the New Zealand Company's Debt and cost of surveys in each Province. I have, &c., (Signed) Andrew Sinclair, Colonial Secretary. His Honor The Superintendent, Wellington.

2

[Circular Colonial Secretary's Office, Auckland, «5j _ 28lh October, J854. With reference to my circular of the 17th instant, apprising your Honor ot the instructions that have been issued on the subject of the distribution of the Revenues ot New Zealand, I am directed by his Excellency the Officer administering the Government to state that it is intended the new arrangement should have effect from the Ist July last, and that any payments which may have been made into the Provincial chest ot Wellington in excess of the proportion nowauthorised should be adjusted in future payments. ihe Commissioner of Crown Lands has been accordingly instructed to reapportion the net Customs receipts for the past period of the financial year, commenced on the Ist July last, and to deduct the excess of the two-thirds over one half of those receipts (which has been paid into the Provincial chest at Wellington under Governor Grey 's Regulations on account of the current financial year) out of the net monthly apportionment to the Province of Wellington. Ihe Commissioner of Crown Lands has also—as regards the Land Fund been instructed to re apportion the Land Revenues for the past period of the financial year, commenced the Ist July last, and if any over payments have been made into the Provincial chest at Wellington on account of the current financial year, to make the necessary deduction out of the next monthly apportionment to that Province. I have, &c., (Signed) Andrew Sinclair, Colonial Secretary. His Honor 'ihe Superintendent, \\ ellington-

325— 17th Oct., 1854' Soo—2Sth Oct., 1854

Superintendent's Office, Wellington, sth December, 1854. Sir, — Referring to your circular Despatches of the numbers and dates quoted in the margin, 1 have the honor to request that you will have the goodness to afford me some furthe explanation on one or two points connected with the financial arrangements proposed by his Excellency. I. In his Excellency's iMessage (No. 5) to the House of Representatives, his Excellency stated that on the 31 st July last there w.s a balance of £50,000 available for the current expenses of the Government. Of this available balance no notice whatever is taken in your Despatches of the 17th and 28th October. 2. By the Constitution Act the sums expended in the purchase of Native Lands are made a first charge upon the Teriitorial Revenue, not of the particular Province within which such lands may be purchased, but of the whole Colony. But the sums expended during the last fifteen mouths in the extinguishment of the Native title in this Province have been furnished from its own Land Fund, and I believe that the same remark will, to a greater or less extent, hold good with respect to the other Provinces (Auckland and Taranaki) of this Island" I shall feel obliged by your informing me whether these land accounts have been adjusted in accordance with the provisions of the Constitution Act. 3. The available surplus (on the 30th of July last) of £50,000 ought, I submit, either to hive been re-distributed amongst the several Provinces, in conformity with the Constitution Act, or, if not so distributed, it ought to have been treated and dealt with as part of the Revenue for the current year. Assuming that it is not the intention of his Excellency to distribute it, but

3

that it forms part of the Revenue of the present year, it appears that the financial statement for the year commenced July Ist, 1854, and ending June 30th, 1855, would stand thus RiCEirTS. £ Balance on 3lst July - 5 ),000 Customs Receipts (less cost of collection £10513 - - 89,487 £ f New Zealand Companys's debt 25,000 j Land Fund, less < Land Purchases - - 20,000 > ■ 40,443 ( Surveys, &c. - - 14,557 i 59,557 —-— 179,930 Expenditure. Civil List ..... 16,000 Expense provided by Appropriation Act - 36,497 52,497 Surplus to be divided amongst the Provinces - 127,433 5. To cover this expenditure of f52,497, less than one-third of the net Revenue—Ordinary and Territorial—would be required, leaving two-thirds (or 7~24ths) for the Provinces, instead of one-half as proposed in your recent despatches. 6. As so great a diminution of the Provincial Revenue is very serious, and as the necessity for it is not borne out by his Excellency's financial statements to the House ot Representatives, I shall feel obliged by your explaining the discrepancies between the account, as now rendered, and that submitted by his Excellency last Session. 7. I shall also feel obliged by your informing me at what periods it is proposed to adjust the accounts between the Provincial and General Governments supposing the present apportionment to yield either more or less than is required to meet the expenses of the General Government. I have, &c., I. E. Featherstone, Hon. A. Sinclair, Superintendent. Colonial Secretary,

Superintendent's Office, g lßj _ Wellington, Feb. 20, 1855. Adverting to your despatch of the 18th ultimo (No. 16), in which vou inform me that the land account has been adjusted in accordance with the Constitution Act, I have the honor to request that you will have the goodness to furnish not ~ I have, &c., (Signed) I. E. Featherstone, The Hon. A. Sinclair, Superintendent. Colonial Secretary, Auckland.

4

Colonial Secretary's Office, Auckland, 22nd March, 1855. Sir.— With reference to your Honor's letter of the 20th ultimo, requesting to be furnished with a statement of the final adjustment of the Land Account, I am directed by his Excellency the Officer administering the Government to inform your Honor that the accounts alluded to have not been finally adjusted, but as is usual in similar cases, where there is a difficulty in getting the whole of the accounts, an approximate adjustment based on the accounts as rendered is made, until the accounts now outstanding are rendered, the books for the nine months in question cannot be closed. I have, &c., (Signed) Andrew Sinclair, Colonial Secretary. His Honor The Superintendent, Wellington.

Superintendent's Office, Wellington, 26th June, 1855. Sir, — I trust that it is unnecessary for me to apologise for again pressing upon his Excellency's attention the very unsatisfactory state of the financial relations at present existing between the General and Provincial Government of this Province, or for pointing out to his Excellency the grievous hardship to which this Province is subjected, and the embarrassing position in which the Provincial Government is placed, by his Excellency delaying the payment of the sum of six thousand seven hundred and ninety-eight pounds, fourteen shillings, and eight pence, acknowledged to have been due to it on an adjustment of the Public accounts for the nine months ended on the 30th June, 1854. Permit me briefly to recapitulate certain facts. Ist. Under Sir George Grey's financial arrangements of the Ist of August, 1853, the accounts between the General and Provincial Government were to have been adjusted at the end of each quarter. Sir George Grey's instructions, however, have been wholly disregarded, and up to the present time the General Government has not furnished any statement ot accounts intelligible to anyone of the Provinces, for it is notorious that they are one ard all protesting against the proceedings of his Excellency's Government in regard to the finances of the Colony. 2nd. This neglect of the General Government was, even so far back as the meeting of the General Assembly, felt to be fraught with such serious injury to the Provinces, that the House of Representatives appointed a select Committee to investigate the public accounts ; but their labours having been suddenly brought to an end (oy proceedings to which it is unnecessary to refer) before the enquiry was half completed, the only result was to strengthen the impression of the House of Representatives that the past expenditure had not been in accoi dance either with Sir George Grey's Regulations or with the Constitution Act. 3rd. After repeated applications for adjustment of the accounts between the General Government and this Province, I at length received your Despatch of the 23nd January, 1855, in which you stated that the sub-Treasurer had been authorised to pay into the Provincial chest the sum of six thousand seven hundred and ninety-eight pounds, fourteen shillings, and eight pence, being the • amount due to the Province of Wellington on account of the Surplus Revenues of the nine months ended the 30th June, 1854 ; but in your subsequent Despatch of the Bih March, 1855, you informed me, that in consequence of the large expenditure on the purchase of Native lands during the present year, his Excellency

£6798 14f. 80.

£6798 14s. Ba.

5

hid countermanded his previous instructions, and ordered the sub-Treasurer net to pay any portion of the debt due to this Province, and which ought to hava been liquidated nine mont's before. 4th. In reply to my leiter of the sth December. 1854, asking for further information on one or two points connected with his Excellency's financia 1 arrangements, you intimate, among other tilings (in your Despatch oi the 1 Bth ot January. 1855,) that the Land Account has been adjusted in accordance with the Constiiution Act, but when I request you to favour me with a statement of the account so adjusted, you inform me (in your Despatch dated 22nd March, 1855,) that the land accounts have not been final y adjusted. 5. From returns which have been furnished me by the Crown Land Commissioner at Wellington of the Revenue and Expenditure of the Wellington Land Fund, from the 29th Vlarch, 1853, to the 31st March, 1855, it appears that the toial land revenue for that period amuunted to £40,8/ L 4s. Cd. ; that of this amount there w.is paid for Native Land Purchases £19,996 lis., and to the Provincial Government the sum of J. 1825 16s. 3d. Now bearing in mind that the cost of extingu'shing the Native title is, by the C onstitution Act, a first charge upon Revenue of the the whole ' olony, and looking to the amount of Land Revenue distributed to the Provincial Governments of other Provinces, I submit that these returns afford the most conclusive evidence, not only that the Land Accounts have not been adjusted in accordance with the Constitution Act, but also that this Province has b.en hitherto most unjustly deprived of a very large portion ot its revenue. 6. In the meantime, the Provincial Government, relying upon the assurance of his Excellency the Officer administering the Government that the accounts had been adjusted in accordance «lth the Constitution Act, and that the debt of £(>798 14s. Bd, due to them for nearly a year past would be paid, have contracted obligations which otherwise they would not have been justified in incurring. Under these circumstances, I venture most respectfully and most earnestly to lequest that his Excellency will be pleased to inform me whether it is the intention of his Excellency's Government to pay the debt due to this Province on the 3l)th of last June, and if so, within what period. I have, &c., (Signed) I. E. Featherstone, Superintendent. The Hon. A- Sinclair, Colonial Secretary, Auckland.

Colonial Secretary's Office, Auckland,9th July, 1855. Fir, — I have the honor to acknowledge the receipt of your Honor's letter of the 26th ultimo, calling attention to the " very unsatisfactory state of the financial relations at present existing" between the General and Provincial Government of the Province of Wellington ; and, in reply, I am directed by his Excellency the Officer administering the Government to make the following remarks : — Your Honor, in recapitulating certain facts connected with this subject, states that under the late Governor's arrangements the accounts between the General and Provincial Governments were to have been adjusted at the end of each quarter, but that these Regulations have been wholly disregarded, and that up to the present time the General Government has not furnished any statement of accounts intelligible to any one of the Provinces,

6

The regulations here alluded to direct, when the accounts of Tin „ c each quaiter reach the Treasurer of New 7p,i, n ,i accounts ot the Revenue of rt ™ I ' l b ' rt leciion, the proportion due to each Province during t | le qu .ftrr ° which might then be found due to any Provinces «asto he I 1u I balance of the Province. The,, tionl were iTeST.hI ff A™'£" L' '"'Z7 \\ ith the exception of a portion of the Customs Accounts 'tl, i' t i Accounts had, up to the termination of the month of J a, ua vB<S . at Auckland. The officer at Wellington X aultt d 7" reC6lVed the South had not considered it his duty under the new fin */ C ccounts at Ct ° rS CUSt " mS ' t0 m,aer aC ~«*' their receipts and duties o/the r A H Trn haS } ndireC \ l ? a " inl;ul verted on the performance of the to male the Ml De P artment ' lam in ju»tipe to the Auditor General! to make the following statementln the beginning of February In", i < llor-Ueneral proceeded from Auckland to the Southern Settlements 'to obtain - rr n TTS" g th V' eW d,UieS Which had d volved "l'on hirDepartment hit Hr y ' 3 y°r tWO beforp tl,e opening of the Generd AssemJccount's -° rnost o^'vthl tt h Auck!and ' a " d . bro "B ht with him many of the missing .ccounts , most of which, however, had been prepared by officers new to tlit duties of 1 übljc Accountants. Much t iije and labour were required to l.rimr into uniformity these numerous accounts, which embraced the transa tions of the fverT i "li 111 fi ■ ma, 'f "i Tbe Auditor-General's time was, however, p.nici pally engaged during the first two Sessions of the General Assembly jn furnishing information tor the Assembly, and in attending several Committees of the House ot Representatives, while his only clerk, was promoted, at an early penod in June, 1854, to the clerkship of the House of Assembly. And in sect of the Land Fund Accounts, the Auditor General found on his visit to the oi. that no accounts had in apy cases been prepared, but the Accountants were waiting the receipt of instructions as to the mode in which the accounts were to be prepared, and io whom they were to be rendered, although some of them had been in receipt of the Teriitorial Revenues during the greater portion of the quarter ending 30th September, 1853. On the 30th of June, 1854, none o [he undermentioned accounts had reached the Audit Office in Au. kland. The dates pn which they were received are placed opposite them: Auckland Customs Accounts for March 2nd, t ,J 1 !5 ? '\\ Received g:nd September, 1854. Land l J urc base Department for the period ending March, 1854 (Wellington Purchases) Bth November, " Post Office Accounts for years 1852 and 1853 .. " 3<)th May, 1855. Land Purchase Department, Auckland " 2<)th June! " New Plymouth Post Office, March 2nd, 1854 .. 6 h November, 1(134. Nelson Land I-'und, April and May, IJ-/54 " 6th "' " Litto ditto, June, 18/54 " 27th December " Hawke's Ray Land Accounts for the whole period ending 3lst March, 1854 " 30th March, 1855. Otago Land Fund, April and M>iy 1854 « ) 2th September, I*B5 4. Customs Accounts, Kaipara, March 2nd, 1834.... " 26th October " Sub-Treasurer's Accounts, Ntlson, June, beptember, and Dec mber 2nd, ...... Not yet received. Wellington Treasury, April and May, 1853 .... Hot received. Nelsc.n Customs, June 2nd, 1854 Received 27th December, 18)4. Mew Plymouth Land Accounts, ditto " Ist " « It is quite clear, therefore, that the Audit Department had not the means to adjust the aecounis at the end of each quarter, and that the facts of the case do not support your Honor's' assertion that the late Governor's instructions had been wholly disregarded. The Auditor-General, with the aid of a clerk new to h : g office, reported, as .early as the 23rd of November, t854, about two months alter the termination of

2 Colonial Treasuiers <S Sub-'l'reasurers. 5 Oommissioners of Crown Lands, including Surveyor r Oenerai 11 ("ollectors and subCollectors Of CllSr toms. 8 Postmasn.iasters, the whole of which were entirely new to tlieir departments.

7

the 2nd Session of the General Assembly, that he had so far advanced in the examination of the Public Accounts as to have determined the amount of Surplus Revenues for the period ending 30th June, 1854, so far as could be done from the accounts which had reached his office, but that in consequence of several accountants having failed, up to the end of November, to render accounts for the whole of the period, it was impossible to adjust the accounts finally. On ihe 29th December following, it was determined by the Govevnment that until all the accounts were got in from the Provinces no final settlement could be rnr.de, but that the authorities of the several Provinces should be informed as early as possible of the probable amount to be at their disposal. On the 4th of January, 1H55, the Auditor-General recommended that the settlement should be made at once, on the ground that the Provinces might enjoy the ad vantage of appropriating the surplus (as then determined) in aid of their revenues. This recommendation was adopted, and instructions were issued for the payment of £6708 14s. Bd. due to the Province of Wellin ton. Late in the month of February following, the Government received the unexpected information that large sums of public moneys had been advanced by the authorities at -Wellington, for the purchase of lands from the Natives, in excessot the expenditure authorised. The total amount advanced on this account, for the v«hole of New Zealand, during the financial year ending 30th June, 185 a, amounts to no less a sum than 134,530 ; while the sum which has been set aside for that purpose was only £20,0 !0. It is scarcely necessary to state that this unexpected expenditure in excess of the estimated Revenue, must seriously interfere «i h the financial arrangements of the Colony. Not only had nearly the •whole of the available balance in the Colonial chest at Wellington been issued for the purchase of lands from the Natives, but the whole of the New Zealand Company's fourths held in deposit, and unavailab'e for Colonial purposes, amounting to about £7800, were also issued for the same service, so that the first obligation of t .e Government was to make good the deposits due to the New Zealand ( ompany out of the Colonial chest at Auckland. This having been done, and the amount remitted to England, your Honor was informed that in consequence of the large expenditure in the purchase of Native lands in the Province of Wellington, it was not in the power ot the General Government to make arrangements for the early payment of the sum due to that Province, and that the sub-Treasurer had therefore been instructed to make no payments on that account until he received further instructions on the subject. In reference to another part of your Honor's letter* it is found that it was stated in reply to your letter of the sth December, 1854 (asking, among other things, to be informed whether the .Land accounts had been adjusted in accordance with the Constitution Act), that the adjustment had been made in accordance with the Constitution Act but that the final adjustment of the surplus revenues would be made as soon as possible alter the whole of the accounts of the period ending 30th June, 1854, has been rece'ved at the Audit Office, a statement which js strictly in accordance with the Auditor-General's report, dated 23rd November 1854 As none of the Land Fund Acco.ynts.of the District of Ilawke's Bay were received until the 31st March last, although repeatedly and urgently called for, it was not until a short time s.ince that the Auditor-General was able to close the accounts for the period under consideration. In reply to your Honor's renewed ;pp ication for the payment of the surplus due to the Province of Wellington, I am directed to inform ycur Honor that it is found on making up the accounts, that the arrangement under w ich the whole of the net Land Receipts were paid into the Provincial chests had left ro large over-payments to the Provincial chests at Nelson and Canterbury Un iJ. these over-paymants are recovered, the debt at present due to the Province or Wellington, as well as nearly an equal sum due to the Province of Auckland cannot be liquidated. I have, &e., (Signed) Andrew Sinclair, Colonial Secretary. His Honor live Superintendent, Wellington.

8

Auckland, September Bth 1854. Sm, I have the honor to call your Excellency's attention to the following passage in the message No. 5, from your Excellency to the House of Representatives, published in the Government Gazette, dated the 7th instant. " At Canterbury the suits appropriated by the Province Legislature amount "to £19,000. The Land Fund Receipts now lying in the General Chest " at Canterbury, exceed £30,000 of which 22„>00i would be payable into the " Provincial Chest under the Government reguladons, had the Superintendent " been prepared to give the guarantee that the money should be appropriated in " accordance with the Scheme of the Canterbury Association.'' I beg to acquaint your Excellency that almost the whole of the sum of 30,000'. referred to in the above paragrap i has arris-n ftom the sale of land outside the Canterbury block, under the regulations of the 4th March, 1853, and is no way affected by the guarantee which the Superintendent was called upon to give w tli regard to the proceeds of the land within that block. I am not aware of any valid reason why the sums in question have not been paid into the Provincial Cheat by the Commis.-.ionei, according to the instructions of his Excellency the Governor, and I have the honor to request that your Excellency will be pleased to direct their payment accordingly, I have &c., ( ? igned) Jamls Edward FitzGerald. To His Excellency the Officer Administeiing the Government.

Colonial Secretary's Office. Auckland, tept. 13, 1854. Sin, I have the honor, by direction of his Excellency the Officer Administering the Government, to request that you will pay over to the Provincial Treasury the whole of the proceeds of the sales of Crown Lands, which may be payable into the Provincial Chest under the regulations of Governor Sir George Grey, and that you will also be good enough to explain why a balance exceeding 30,000;. was retained so long a time in your chest without distribution. I have&c., (Signed) Andriw Sinclair, Colonial Secietary. The Commissioner of Crown Lands, Canterbury.

Colonial Secretary's Office, Auckland, ?ept. 10", 1854. £IR, , .... I have the honor by direction of his Excellency the Officer Administering the Government, to request you will pay over to the Treasury Chest of the General Government on account of the years 18j4-5, one-third of the balance of the Land Fund remaining, after deducting the cost ot collection, the New Zealand Company's one fourth, the expense of land purchases, and the remaining two-thirds into the Provincial Chest as an advance on account of the unappropriated surplus of the revenues of the Colony. I have &c., (Signed) Andriw Sinclair. Colonial Secretary. The Commissioner of Ciown Lands, Canterbury.

9

Land Office, Christchurch, October 11th. 1854. Sir, I have the honor to acknowledge the receipt of your letter (No. 285) dated the 13th ultimo, requesting me, by direction of his Excellency the Officer Administering the Government, to pay over to the Provincial Treasury the whole of the proceeds of the sales of Crown Lands, which may be payable into the Provincial Chest under the regulations of Governor Sir George Grey, and that I will also be good enough co explain why a balance exceeding 30,0001. has been retained so long a time in my chest without distribution. In reply to the enquiry contained in the last part of your despatch, I beg to refer you to my letter of the 20th ultimo, (No. 155-54), in which I have explained that I had hitherto treated the monies paid into my chest for the purchase of Crown Lands as an unavailable deposit, until the parties should be put in possession of their Croivn Grants, and that I waited to be instructed if, in doing so, I acted right. In consequence, however, of the fresh instructions contained in your pre* sent despatch, and the urgent applications which I have received from the Provincial Government that I would at once proceed to distribute the balance of monies in my chest, according to the instructions which I received from Sir George Grey, I have directed an account to be made out up to the Ist July last, treating the whole amount of monies received up to that date for the purchase of Crown Lands as available, and paying over the due proportion as directed to the Provincial Treasury Chest, and the fourth due to the New Zealand Company to the Account of the Colonial Treasury at the Union Bank of Australia, Lyttelton. A statement of this account, with the usual Bank Vouchers, I shall forward to you immediately, so soon as it is prepared. Referring to your letter of the 1 6th September (No. 300) which instructs me, by direction of his Excellency the Officer Administering the Government " to pay over to the Treasury Chest of the General Government on account "of the year 1854-5 one third of the balance of the Land Fund remaining " after deducting the costs of collection, the New Zealand Company's one-fourth" " and the expense of land purchases, and the remaining two-thirds into the Pro- " vmcial Chest, as an advance on account of the unappropriated surplus of the " Revenues of the Colony." I presume that the year 1854-5 will date from the Ist ot July last. Having therefore distributed the land fund which was in my Chest up to that date, as directed according to Governor Sir George Grey's instructions, I understand that I am now to distribute the land fund accruing since that date (July Ist, 1854,) in the manner directed in your despatch referred to above I have accordingly directed the cash account for the quarter ending the i ii " e P tem °? r last to kf made out in accordance with those instructions and snail forward it to you with the usual vouchers so soon as it has been prepared. I have, &c., (Signed) William Guise Brittan, Commissioner of Crown Lands, rpi tt . , Canterbury. The Honorable, ' the Colonial Secretary.

Colonial Secretary's Office, g jR Auckland, October 17, 1854. • fam t,lrecte(J ' , b y ins Excellency tl'ie Officer Administering the Government, il' at 11 appears from the following statements that the estimated surplus of the General Revenue for the year ending 30th June, 11:55, is £77,433

10

Receipts. £ Land Fund Receipt - - 100,000 Customs and others - - 100,000 £200,000 Expenditure. £ New Zealand Company's Debt - 25,000 Land Purchases - 20,000 Surveys, &c. .... 14,557 Civil list - - - - - 16,000 Customs Department ... 10,513 Expenses provided by Appropriation Act. 36,497 122,567 To be divided amongst the Provinces 77,433 The distribution of this surplus will be effected out of the current receipts, and accordingly his Excellency requests you to pay over monthly to the Provincial chest of Wellington, one-half of the balance of the Land Fund receipt of that Province remaining, after deducting the New Zealand Company's debt and cost of survey. I have &c., (Signed) Andrew Sinclair, Colonial Secretary. The Commissioner of Crown Lands, ( Canterbury.

Colonial Secretary's Office, Auckland, January 23, 1855. SIR, It appears by a memorandum of the Auditor-General that you have received instructions to pay to the Provincial Authorities the whole of the proceeds of the sales of Crown Lands, payable into the Provincial Chest, under the regulations of Governor Sir George Grey and that you accordingly treated the whole amount of monies received up to the Ist July last as available; and after deducting the fourth due to the New Zealand Company, paid over the remainder to the Provincial Chest agreeably to the regulations established by Sir George Grey. It also appears that in consequence of the course taken, treating the Land Fund Receipts at Canterbury as unavailable deposits during the period prior to to the Ist July last, and of then bringing them forward in the public accounts for the period subsequent to that date as revenue, the whole [of these receipts will now be distributable according to the term of adjustment for the current year under which it will be found only one-half of the Net Land Fund receipts are payable into the Provincial chest. Under the above circumstances I have the honor, by direction of his Excellency the Officer Administering the Government, to request you to adjust the overpayments mads on this account out of the future proceeds of Land Sales in the Province of Canterbury, by paying over to the credit of the Colonial Treasurer at the Union Bank of Australia, the whole of the net proceeds of Land Sales, after deducting the New Zealand Company's fourth, until the adjustment is complete.

11

His Excellency is not aware that this, however, will make any essential difference to the Province, had the receipts been treated as revenue for the nine months ending 30th June last, the total amount payable into the Provincial chest for the full period commencing Ist October, 1853, and ending 30th June next would be nearly the same as under the present arrangement. I have, &c.. (Signed) Andrew Sinclair. Colonial Secretary. The Commissioner of Crown Lands, Canterbury.

Colonial Secretary's Office, Auckland, 28th March, 1854. Sib, — In reference to your letter received from his Honor the Superintendent of Canterbury respecting the distribution of the Land Fund, I am directed by his Excellency the Officer administering the Government, to request your strict observance ot the instructions conveyed to you on that subject in my letter of the 23rd January last, No. 25. I have, &c., (Signed) Axdrew Sinclair, rrii . . Colonial Secretary. I he Commissioner 3 of Crown Lands, Canterbury.

Land Office, Christchurch, g iß * April 20th, 1855. I beg to acknowledge the receipt of your letter of the 2Sth ult, requesting, y direction of his Excellency the Officer Administering the Government, that I [ u > T's ® tnc ,-7 l " e instructions conveyed to me respecting the distribution of the Land Fund in your letter of the 23rd January last. No. 25. e J n r ep 7i, 1 h f Ve the honor t0 inform you that I have distributed the -whole ot the Land Fund accruing up to the 3lst March last, in accordance with those instructions, the sum of Two thousand six hundred and fifty.five pounds, seventeen shillings and seven pence three farthing, stg., has been paid into the account of the Colonial Treasurer of New Zealand, at the Union Bank of Australia. Ihe manner m which this balance has been treated in the accounts which will oi war ed in due course, is explained in the enclosed return, sent, according to my instructions, to the Sub-Treasurer at Lyttelton. I have, &c., (Signed) William Gdise Btittan, Commissioner of Crown Lands, The Honorable Canterbury, the Colonial Secretary.

12

Return of all monies due from the Land Revenue of the Province of Canterbury to the General Government of New Zealand, for the months of r a D T? ber ' 1854 > and February, and March 1855, (the division of the same having been suspended at the request of his Honor the Superintendent, of Canterbury. ) £ portion of balance of Land Revenue to the 3ist March 1855 (vide Colonial Secretary's letter, 28th October i , " - - - 1332 12 0+ due to Provincial Government (less 9/. 6s. 4id. overpaid in Quarter ending 30th, September 1854,) Ist instalment to General Government on acconut of the sum of 10,821 Z. 17s. Bd. over paid to Provincial Government, 24th October, 1854j vide Colonial Secretary's letter 23rd January, 1855. . 1323 5 7, 2655 17 7| (Signed) William Gdise Brittan, Commissioner of Crown Lands, Land Office, Christehurch. Canterbury. April 16th, 1855.

Superintendent's Office, Christchurcb, 15th February, 1855. SIR, — The Commissioner of Crown Lands has communicated to the Provincial Government a copy of your letter to him, of the 23rd of January, No. 25, on the subject of the application of the Land Fund of this Povince, directing Mr. Brittan to make no further payments to the Provincial Treasury. As I am persuaded that His Excellency has not been rightly informed of the facts of the case, I have to request that you will be so good as to bring the matter before His Excellency, in order that the decision of the General Government may be reconsidered His Excellency appears to have acted upon an opinion giren by the AuditorGeneral, to the effect, that because Mr. Brittan considered the funds coming into his hands, as unavailable deposits, until after the Ist of July, the money in question is to be distributed according to the appropriation of the General Assembly, instead of according to the Regulations of Sir George Grey, which were in force before that day. But I beg to submit that the whole proceeding of the Commissioner retaining this money in his hands, as an available deposit, was irregular, and not warranted by his instructions. I beg to be understood not as attaching any blame to the Commissioner. I have no doubt Mr. Brittan conceived he was acting rightly, but I submit that he misconceived the nature of the funds in his hands. I beg to refer you to Mr. Brittan's letter of the 11th of October, (No. 170) 1854, to yourself on this subject, explaining his views, Mr. Brittan says,—" that until the land were surveyed, and a Crown Grant issued, he considered the money paid by the purchaser to be a deposit." If that were the case, the money in question ought to be considered as a deposit still, for the land is not yet surveyed, nor is the Crown Grant issued. His Excellency will find on enquiry that no other Commissioner in the Colony has taken the same view as Mr. Brittan. Money paid as a deposit for land to be.putup to auction, —any money paid as part of the price of the land is deemed to be an unavailable deposit, but money paid in fu)l for the land is not so, under any existing regulations.

13

This is the manner in which the law is adminisiered in Auckland, Wellington, and Nelson. Those Provinces have received their respective shares of the Land Fund accrueing under the same circumstances as that which is the subject .■of this Despatch. His Excellency eannot intend that a difference in the mode of viewing a matter of account by the servants of the General Government should be allowed to operate as creating an entirely different distribution of the Land Fund in the different Provinces. If the view taken by the Auditor-General be correct, then, in justice to this Province, all the funds arising fron the sale of lands in other Provinces ought to be brought to general account as unavailable deposits, until jSuch lands have been surveyed, and Crown Grants Issued. I have therefore the honour to request that Mr. Brittan be instructed to make up his accounts in the manner suggested bv himself, in his letter of lltli October, 1854, and that he be instructed in future to hold no moneys in his hands, except such as are bona fide deposits on incomplete sales, but to pay v er all funds at once, according to his instructions, to the General and Provincial chests, and contrary to the practice in other Provinces of the Colony. I have, &c., (Signed) J awes Edward Fitzgerald, Superintendendent. The Honourable the Colonial Secretary.

Colonial Secretary's Office, Auckland, 27th March, 1555, Sis, — Adverting to your letter of the 15th ult,, (No. 17) on the subject of the application of the I.and Fund of the Province of Canterbury, lam directed to inform you that His Excellency the Officer Administering the Government agrees •jvith your Honour in the opinion that the distribution of the Land Fund should ire the same in all the different Provinces. Respecting your remarks with regard to the light in which deposits for the payment of land is regarded, His Excellency has further directed me to observe that your Honour is incorrect in supposing that at Auckland all moneys paid in full for Crown Land are available for distribution, without reference to the land being unsurveyed at the time. On the contrary all moneys received for unsurveyed lands have invariably been treated as unavailable deposits, and even at the present time there is no less a sum than £36,682 )ss. thus deposited, no portion of which will be paid into the Provincial Chest until the surveys of the land purchased have been received. Mr. Commissioner Brittan has been required to comply with the instructions contained in my letter of the 23rd January last, No. 25, to which your letter alludes. I have, See., (Signed) Andrew Sinclair, Colonial Secretary, His Honour the Superintendent, Canterbury.

Superintendent's Office, CJiristchurch, 23rd April, 1855. Sir,— A ithcugh at the risk of importuning His Excellency, I am compelled again to refer to your letter of the 27th ultimo, on the subject of the Land Fund of this Province, and again to request His Excellency to re-consider his present instructions to the Commissioner. His Excellency is aware that on another occasion, that relating to the Land Fund within the Canterbury Block, I did not scruple to advise the adoption of a course strictly legal, although it was thought by many to

14

J5 ' against the interest? of the Province. I may therefr.re respec' fully cfairrt His hxcellency s consideration, when upon the same grounds I ur<re the reconsideration of a decision, founded, I am informed, not on His Excellency's own views, but on a memorandum by the Auditor-General, a decision which deprives this Province of more than eleven thousand p mnds of Revenue, which belongs to it upon every ground of equity and public faith. I have first, to express my regret that I shcrUld have mis-stated the practice of the authorises of the Land Office in Auckland. I stated what, according to mv own recollection, I had been informed was the case I am, however, struck with the fact that His l xcellency does not deny the correctness of my assertion as regards both Nelson and Wellington. But I desire to represent to His Excellency the real' nature of the purch .se from which the money in question arose. It is quite trtfe the land Was not surveyed —nor is it surveyed now.—nor Will it be, as-1 am informed, tilf the end of next summer. But there can be no doubt, notwithstanding, that the sale is a bona fide sale, that the purchaser could not have obtained his money bacK, that he had an equitable title to the land purchased, and could have Compelled an ordinary seller to complete the title. There was never any doubt as to the existence of the land, the only delay arose from the insufficient' staff of surveyors to mark out the boundaries. The purchaser had been duly informed that he was to have the land, and has actually exercised rights of property over it, such as warning squatters to remove. Ihe whole transaction does not present any feature of uncertainty, in which the payment could be considered to be of the nature of a deposit. I cannot understand any payment being of the nature of a deposit, unless it be subject to a contingency of being feturned to the depositor. And I must re-' spectfully, but emphatically protest against the so'emn engagements entered into by Sir George Grey with the Provinces, being violated by what is virtually a mere fiction in the accounts of the Auditor-General. In equity and justice, from the' moment the money was taken, and the purchaser told he Was to have the land, and the surveyor ordered to go and lay l't out, the money so taken was the Land* Fund of the Province, and was liable to be distributed according to the regulations of the Governor. His Hxcellency cannot but remember that I spoke so hinV on this subject al-' most the day of my arrival' in Auckland, on the 24th May. '1 hat His Hxcellency requested me to let the matter stand over for a short time, as he was occupied by su'jects which must be attended to by the return of the steamer. Had it not been for this accidental delay, His Excellency's instructions to Mr. Brittan to' pay over the money would have issued, and been obeyed before, instead of after the Ist July, and the Auditor-General would not have questioned tire payment. The funds in question have be n already appropriated by the' PovincialCouncil last year. Engagements have been entered into to large amounts, which' must be met. His Excellency was fu'ly aware of this, because he sanctioned the Ordinance appropriating this very sum of money, and not only that, but His Excellency informed the House of Kepresentatives, in a message, that this money was payable to the Province. lam therefore entitled to claim that the pledges gi l en by their Excellencies Sir George Grey and the Officer administering the Government sha'l be kept in respect to these funds. I beg you will immediately bring this etter under His Excellency's notice', and present my respectful request that until the General Assembly shall otherwise direct, the half of the L .nd Fund shall be p id over to the Provincial Treasurer as heretofore. I have, &c., (Signed) James Ldward FrrzG-nAi.n, Superintendent. The lion. A Sinclair, Colonial Secretary, Auckland.

15

Colonial Secretary's Office, Auckland! 12th June, 1855. — I have the honour to' acknowledge the receipt of your Honour's' letter' of th'e' 23rd of April las!, on the subject of the Land Fund of the Province of Canterbury, which letter I have duly submitted to the Officer administering the Government, and I am directed in reply to it, to mike the following remarks : — With reference to your Honour's observations' regarding, the interpretation of " Land Deposits," His Kxcellency does not see any important objection to treating such deposits as Revenue in cases where there is no doubt of the lands applied for being actually Waste Lands of the Crown. With respect to'your Honour's claim that the whole of t'he Surplus Revenues' arising from the disposal of Waste Lands in the Province of Canterbury during the period ending the 30th June, 1854, belong to that Province, and your Honour's protest against the violation of the engagements- entered into by the late Governor, His Excellency instructs me to state that the distribution of the Surplus Revenue's of New Zealand is provided for bythe Constitution Act, and if your Honour contend? that the late Governor issued regulations by which the whole' net Land Revenues of Canterbury, during the period alluded to, are subject to no general charge, and (ifter deducting the New Zealand Company's fourth) are payable finally into the Provincial Chest, without regard to the rights of the other Provinces of New Zealand,' then su-cb a distribution of the Land Fund would be in direct contravention of the law arid th'e Government would be unable' to enforce it. But, in fact Sir George Grey's regulations of the 4th March, 1853, expressly prov ide " that the charges created by Parli iment are to be first defrayed in the* manner prescribed by the Constitution Act." The charges created by Parliament are — Ist. The New Zealand Company's Debt. 2nd. All expenses incident to the management and sal 6 of the Crown! Lands. 3rd. The expense of Larid Purchase from the Natives. 4th. The whole of the sums mentioned in the Schedule' of the Constitution Act.- amounting to £ 10,000. With regard to> the' last charge, it is one also" on the Revenues raised under any Act of the General Assembly, but up to the full period under cortsider.ition, no Revenue Acts had been passed by the General Assembly, and Consequently the whole charge of the Civil List tails on the Land Fund. The Regulations of Sir G. Grey provide for the whole of these charges, but they make no provision respecting the distribution of the' surplus, for this has been provided for by law, and the 60th section of the Constitution Act prohibits the Governor from even assenting to an Act of the General Assembly, altering the distribution of the Revenues of New Zealand. Respecting the appropriation of the surplus, the Act under which the' Regulations by Sir George Grey were issued, does not confer upon Her Majesty (nor upon the Governor, on delegation from Her Majesty) the power to appropriate any portion of the Revenues arising from the disposal of the" Waste Lands of the Crown. This power is conferred upon 1 the General Legislature by the 54th Section of the Constitution Aet. As the General Assembly has not passed any Act appropriating to thS public service any portion of the Surplus Revenues under consideration His Ex-* celiencv considers that the Surplus Revenues arising from the d sp >sal of the Waste Crown Lands in the Province of Canterbury, must be distributed according to the role laid down in the Constitution Act. The provisions of tile' Cons'itution Act as to the disposal of the Lind Revenue, are explicit and peremptory, and His Kxcellency has no authority to deal with it in any other manner than that prescribed by the Act. I have, &c., (Signed) Andrew Sinclair, Colonial Secretary. 11 is Honor The Superintendent, Canterbury.

ESTIM A T E S OF THE EXPENDITURE OF THE GENERAL GO VE RNMEXT OF NEW ZEALAND, FOR THE YEAR COMMENCING Ist JULY, 1855.

LAND PURCHASE DEPARTMENT. £ s. d. £ s. d. Principal Commission 500 0 0 Travelling Expenses JOO 0 0 Native Secretary attached to c Department 300 0 0 Two District Commissioners 600 0 0 Sub-Commissioner at New Plymouth 50 0 0 Interpreter 150 0 0 Two Clerks ... 273 15 0 Clerk and Messenger, at ss. per diem 91 5 0 Office Rent 75 0 0 Contingencies 200 0 0 '2340 0 0 POST OFFICE. Auckland. Postmaster 300 0 0 Chief Clerk 200 0 0 Second Clerk 150 0 0 Messenger 90 0 0 Village Postmasters and Letter Carriers 170 0 0 Contingencies, including Gratuities to Masters of Vessels, Bags, Stationery, &c 300 0 0 — 1210 0 0 £3,550 0 0

2

... ... , Brought forward £3.5,50 0 0 Wellington. Postmaster .. Cleric 300 0 6 100 0 0 District Postmasters and Letter Carriers 70 0 0 Contingencies and Gratuities ... Rent 100 ° 0 35 0 0 — 605 0 » T Vanganui. Postmaster Contingencies .... 60 0 0 20 0 0 — 80 0 O llaicke's Bay. Postmaster JVeiePfymowi/i. Postmaster, and also Registrar of Deeds - Q Q () Two District Postmasters , n . „ . Ou U O Contingencies * * «>o 0 0 126 O O Kelson. Postmaster „ Contingencies 25 s ° 0 ° 0 £ Inter-Provincial Communication between Nelson, Wairau, and Wellington ' 2QQ 0 Nelson and Motueka 50 Q 580 0 O Canterbury. Postmaster . m . „ xUU V 0 Sub-Posts, Christchurch jqq 0 0 Akaroa --- ; 100 0 0 Kal P Ol 50 0 0 Contingencies and Gratuities 80 0 0 530 0 0 Otago. Postmaster (also Collector of Customs) Clerk 75 0 0 Sub-Post, Dunedin j0 g q Contingencies 50 0 0 155 0 0 Postal Intertrovincial. Overland between Auckland, New Plymouth, and Wellington 500 0 0 Postal Communication between the Provinces by Steam.... 6000 0 0 6500 0 0 INTEREST ON DEBENTURES. Interest on 8 per cent Debentures, Principal £27,253 lis. 6d. 2180 6 0 Interest on 5 per cent. Land Debentures, Principal issued at Auckland £91 Bs. 9d 45 11 0 2225 17 0" PENSIONERS. One Pensioner 25 0 0' Walker Nene's Ordinance. Walker Nene's Annuity JOO 0 0 Gratuities to Chiefs 100 0 0 225 0 0 £14,606 17 0

3

Bi ought forward... v £14,606 17 0 DEPARTMENT OF THE GENERAL GOVERNMENT, NOT PROVIDED FOR OX THE CIVIL LIST. GOVERNOR'S ESTABLISHMENT Allowance to Governor in lieu of Government House *n<l Office Rent 400 0 0 Allowance for 3 Horses, 4s. each horse 219 0 0 Messenger 90 0 0 709 0 0 GENERAL ASSEMBLY. Legislative Council. Clerk 200 0 0 Messenger, 6s. per diem when employed 75 o 0 275 0 0 Home of Representatives. Speaker 400 0 0 Clerk 2,50 0 0 Assistant Clerk 200 0 0 Chairman of Committees ]00 o q Serjeant at Arms 250 g Messenger, at 10s. per diem when emploved 120 0 0 Expenses of Members, exclusive of Speaker 2800 0 0 Passages for Members of both Houses 600 0 0 Printing, Stationery, and Contingencies 1000 0 0 5620 0 0 COLONIAL SECRETARY'S DEPAREMENT. Messenger .. „ B 90 0 0 COLONIAL TREASURER'S DEPARTMENT. Clerk . 250 0 0 AUDITOR GENERAL'S DEPARTMENT. Chief Clerk 50 0 0 Second Clerk 150 0 o 1-hirdClerk 150 0 0 — 350 0 & BANK OF ISSUE. Auckland. Manager .... ... b 150 0 0 Wellington. Manager l r o 0 Clerk 175 0 0 475 0 0 SUPREME COURT. Travelling Expenses of Judges on Circuit . ... . . Auckland. Registrar 4 0 o"o"o Clier 90 0 0 Contingencies 50 Q Q 540 0 0 £23,215 17 O

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U r„. , T> . Brought forward £23,215 1? 0 ellington. Registrar (also Registrar of Deeds) 400 0 0 Deputy Registrar 2 25 Q Crier 90 0 0 Contingencies 60 Q Q 775 0 0 Nelson. Deputy Registrar g 0 0 Q Contingencies 20 Q 0 70 0 0 NewPli/montli.De-pwy Registrar 25 o 0 Contingencies 10 0 0 35 0 0 Canterbury. Deputy Registrar g 0 0 Q Contingencies 20 o 0 70 0 0 Otago. Deputy Registrar 25 o 0 Contingencies jq q q 35 0 0 REGISTRAR GENERAL, UNDER THE MARRIAGE ACT. * Registrar General 3qq q q Messenger 12 0 0 312 0 0 REGISTRAR OF DEEDS. New Plymouth, also Postmaster 200 0 0 Canterbury, for 7 months arrears of 1853 87 10 0 Nelson (also Resident Magistrate Nil. — 287 10 0 NATIVE SECRETARY'S DEPARTMNNT. Secretary 300 o 0 Forage Allowance at 4s 73 0 0 ' Clerk and Interpreter 200 0 0 Inspector of Mills 250 0 0 Maori Messenger 250 0 0 Natite Assessor's 180 0 0 Messenger 78 0 0 1331 0 0 AuwPlymouth.Assistant Native Secretary, also Sub-Commissioncc for Purchase of Native Lands 100 0 0 Nine Native Assessors 210 0 0 Three Native Policemen 177 0 0 487 0 0 RESIDENT MAGISTRATES COURT. Auckland. Chief Clerk 250 0 0 Interpreter and Clerk (half salary) also Clerk of the Legislative Council, with the salary of £200 per annum 125 0 0 Extra Clerk 180 0 0 liailiff 155 0 0 • 710 0 0 Wanganui. Resident Magistrate 200 0 0 Forage at 4s. per diem 73 0 0 Interpreter 78 0 0 ■ 351 0 0 £27,679 7 0

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Brought forward £27,679 7 0 East Cape. Resident Magistrate 200 0 0 Interpreter at 7s. 6d. per diem 136 17 6 336 17 0 llawke's Bay. Clerk and Interpreter jgg q Nelson. Resident Magistrate (also Registrar of Deeds at Nil) 300 0 0 HOSPITALS. iVanganui. Surgeon 150 0 0 Forage at 4s. per diem 73 q q Two Attendants 60 0 0 Rations and Contingencies 317 5 0 Expenses of Visits to Natives 18 0 0 618 5 0 XewP/ymouth.Surgeon j 0 0 0 0 Horse Allowance 4s. per diem 73 0 0 Nurse and Cook 45 12 0 Servant 45 12 0 Rations 100 0 0 Contingencies (including Repairs and Alterations) 50 0 0 • 414 4 0 Otali. Resident Surgeon g0 0 n GRANTS IN AID OF HOSPITALS TO DEFRAY THE EXPENSES OF TREATING NATIVE PATIENTS. Auckland 650 0 0 Wellington 550 0 0 ° ta B° 50 0 0 Canterbury 50 Q 0 Nelson 100 0 0 1400 0 0 Bishop of New Zealand 600 Q . MISCELLANEOUS. GOVERNMENT DOMAIN. Auckland. Gardener 100 q q Native Labour 78 0 0 Ran S er 72 0 0 Keeper of Government Grounds 15 ]0 265 12 II elhngton Government House and Grounds. Gardener and Housekeeper 12q 0 0 Contingencies 2 - Q Q . , 145 0 0 Printing and Stationery iOQO Q Q Firewood at Auckland ..., 200 0 0 Travelling Expenses 600 „ Q Presents to Natives soo Q Miscellaneous 200Q Q Q TV. . i_ 0 0 Inte J^-- 0 " Debentur es, Principal issued at Wellington, at 8 per cent. X 0075 los „ , , . , 294 0 0 Schools under the management of the Church of Rome.... 600 0 0 Wesleyans 700 0 0 1300 0 0 Total £37,663 5 0 2

POST OFFICE. Auckland. Building new Post Office 1090 0 0 i Nelson. Building, £20 extra 20 0 0 New Plymouth. Barracks 7000 0 0 Auckland. Sunken Battery at Point Britomart 200 0 0 Building Offices for the General Government 5000 0 0 £13,310 0 0

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SUPPLEMENTARY ESTIMATES OF THE EXPENDITURE OF THE GENERAL GOVERNMENT OF NEW ZEALAND, FOR THE FINANCIAL YEAIt ENDING 30TH JUNE, 1855.

GOVERNOR'S DEPARTMENT. Extra Clerk from June Ist to September 30, 1854, at 6s. 6d. per diem £39 13 0 RESIDENT MAGISTRATE'S DEPARTMENT. Auckland. Resident Magistrate, extra salary from Ist October to 30th June, at £100 per annum £75 q o Chief Clerk, £200 from Ist July to 30th September, 18-54 ) " £250 from Ist October to 30th June, 1855/ 27 0 0 Clerk and Interpreter, £200 from Ist July to 30th Sept., 1854, £125 from Ist October to 30th June, 1855 143 15 0 Extra Clerk, £150 from July Ist to September 30, 1854 ) " £180 from Ist October to June 30, 1855 f 172 10 0 Bailiff, £120 from Ist July to 30th September, 1854 ) " £156 from Ist October to June 30, 1855 / 14 ' 0 0 ) 775 5 0 COLONIAL SECRETARY'S DEPARTMENT. Extra Clerk, 6s. per diem from July Ist to Sept. 30 1 " 7s. 6s. do. from October Ist to April 23, 1855 f <617 6 Assistant Messenger, from July Ist, 1854, to December 31, at Is. per diem g 2 o 85 19 6 COLONIAL TREASURER'S DEPARTMENT. Clerk, July Ist to September 30, 1854, at £138 ) " October Ist to June 30th, 1855, at £175 ...J 168 15 0 168 15 0 AUDITOR GENERAL'S DEPARTMENT. Chief Clerk, Ist October, 1854, to January 15, 1855, £25) 16th January to June 30th, 1855, £50 / 32 5 0 Clerk, 16th January to June 30, 1855, £150 58 15 0 Extra Clerk, 6s. per diem 84 12 0 175 12 0 DEPUTY REGISTRAR. Wellington. Deputy Registrar, July Ist September 30, 1854, £150 37 10 0 From October Ist to June 30, 1855, £200 160 0 0 187 10 0 £1,432 14 6

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Brought forward £1>432 u 6 POST OFFICE. Awckland - Messenger, from October Ist to June 30, £90 67 1 0 0 Hawke's Bay. Post Master, April to June 20th, £20 - . , 0 u o 5 0 0 NATIVE SECRETARY'S DEPARTMENT. Auckland. Inspector of Mills, July Ist to June 30, 1855, £250 250 0 0 Agricultural Instructors 74 15 0 Messenger, Feb. Ist to 30th June, 1855, at 30s'. per week 31 10 o Native Assessor, January to June 30 5 Q 0 361 5 0 LAND PURCHASE DEPARTMENT. Interpreter, Ist July to 30th June, 1855, at £150 per annum 150 0 0 August to November, at 6s. per diem 36 12 0 Clerk and Messenger, May and June, os. " " 15 5 0 Surveyor, Ist July to 30th June, 1855, at £300 per annum 300 0 0 Whale Boat " x t * * 21 4 0 Iwo .Native Attendants on District Commissioner, at 3s 6d perdiem 127100 650 11 0 HOSPITALS. Key, Plymouth. Surgeon, Ist July to 30th June, 1855, at £100 per annum 100 0 0 Nurse and Cook, 2s. 6d. per diem i 5 12 6 Servant, 2s. 6d. per diem 45 I 2 6 Contingencies and Rations 74 0 Q Fora S e 54 12 0 319 17 0 Deduct provision made by Act of Appropriation, 1855.. 250 0 0 69 17 0 Wanganui. burgeon, Ist July to 30th June, 1855, £150 per annum.. 150 0 0 Two Attendants " " £60 " " 60 0 0 Fora S e " " £54 15s 54 15 0 Rations & Medicine " " £300 300 0 0 Contingencies and Repairs 100 0 0 664 15 0 Deduct provisions made by Act of Appropriation, 1854.. 420 0 0 244 15 0 ASSISTANT NATIVE SECRETARY. New Plymouth. Secretary, January Ist to 30th June, 1855, £100 50 0 0 RESIDENT MAGISTRATE. Nelson. Resident Magistrate, Ist July to 30th June, £300 per annum 300 0 0 REGISTRAR GENERAL'S DEPARTMENT. Auckland. Registrar General, £100 from Ist July to 30th) September, 1854, ( 250 0 0 £300 from Ist October to 30th June, 1855, ) Messenger, Ist January to 30th June, 1855, £12 6 0 0 256 0 0 REGISTRAR OF DEEDS. New Plymouth. Registrar, Ist May to 30th June, 1555, at £200 33 6 8 £3,470 19 2

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Brought forward £8,470 19 2 RESIDENT MAGISTRATE. Russell. Resident Magistrate, Ist July to 31st Dec., 1854, £200 .. 100 0 0 Interpreter, ss. per diem 45 10 0 145 10 0 Wanganui. Resident Magistrate, Ist July to 30th June, £200 200 0 0 Interpreter, ss. per diem 91 g Q Forage, 3s. per diem 54 12 Q 345 17 0 PENSIONERS. Ilatckes' Bay. Te Hapukei, Ist July to 30th June, 1855, £60 per annum 60 0 0 Wanganui. Hore Kingi " .. « f2 O „ (1 20 0 0 80 0 0 INTEREST ON DEBENTURES. Wellington. Principal, £3,675 16s„ issued at 8 per cent, 5 per cent only provided for no 5 6 Bishop of New Zealand 600 0 0 MISCELLANEOUS. Survey of the River Thames 200 0 0 Wellington. Repairs of Bank of Issue 30 0 0 Supreme Court Offices 75 0 Q Government House 201 17 lo Military Building at Porirua ] 250 Q(J Charter Mountain Maid , . . Auckland. Rifles „ • ' 150 0 0 fetores—lron bedsteads for Natives 278 0 0 — 1320 17 10 £6,073 9 6

ESTIMATED GROSS RECEIPTS OF REVENUE. Customs. Auckland £60,000 0 0 New Plymouth 6,000 0 0 Wellington 32,000 0 0 Nelson 13,000 0 0 Canterbury 10,000 0 0 Otago 10,000 0 0 131,000 0 0 Post Office. Auckland 1,200 0 0 New Plymouth 100 0 0 Wellington 700 0 0 Nelson 100 0 0 Canterbury 135 0 0 Otago 100 0 0 2,335 0 0 Land Fund. Auckland 40,000 0 0 New Plymouth 4,500 0 0 Wellington 18,000 0 0 Nelson 20,000 0 0 Canterbury 12,000 0 0 Otago 4,000 0 3 98,500 0 0 Miscellaneous Receipts 2,000 0 0 £233,835 0 0