•D.—No. 7a.

Boarding Officer and Tide Surveyor boards all vessels on arrival; puts Tidewaiters on board vessels from ports out of the Colony, or on any coastwise vessel having a considerable quantity of Bonded Goods on board; visits the Tidewaiters frequently, to see that they attend to their duty; takes an account of ships' stores, and puts them under seal while in harbour. Acts also as Searcher, in which capacity he has charge of goods delivered from the warehouse for removal under bond to other ports, or for exportation. Keeps an account of all goods transhipped, and generally performs any duty that may be required afloat, including the landing and putting on board of mails. Tidewaiters are placed on board of ships for the purpose of preventing goods from being landed without proper entry. They receive written orders from the Landing Surveyor before anything is permitted to be discharged. When ships discharge in the Bay, they send Boat Notes on shore to the Landing AVaiter, containing lists of the goods in each lighter, and enter all deliveries in books which are supplied to them for each ship. Gauging is done in the various Bonded Warehouses, of which there are twenty-one. The goods are carried from the pier to the warehouses on unlicensed carts, the carters giving receipts for packages only. AVhen necessary an officer accompanies the goods. We think this imposes too much labour upon the Customs, and risks loss of revenue. The gauging should be done on landing, and before removal. For this purpose, a Gauging Shed should be provided on the wharf. About 10,000 packages are sent into bond per quarter; this is exclusive of 1500 packages entered for transhipment coastwise under boud, and 2500 transhipped from vessel to vessel. No charge is made upon licensed stores for bonding, nor for licenses to act as Customs Agents,which latter are taken by each merchant, who generally authorizes a clerk to act for him. Wo think that in order to cheapen the cost, and facilitate collection, fees should be charged to the persons convenienced by the possession of such privileges, aud that on no account portions of premises used as Free Stores should be licensed as Bonding Warehouses. The legal landing places at each port should be restricted, as the business and conveniences of each will allow, so as to reduce the Customs staff" and expenses. The Collector can draw on the deposit account at the Bank by his own signature : we recommend the counter-signature of another officer. POST OFFICE DEPARTMENT. This Department is presided over by a Minister, the Hon. the Postmaster-General, under whose control is the following Staff: — A Secretary, £600. An Inspector of Branch Offices, £500, and Dead-Letter Officer. A Chief Clerk, £285. Four Mail Agents, £200 each. Three Clerks, £150, £140, £140. A Stamp Printer, £250; a Lad assisting, £62 125.; and A Messenger, £109 10s. This Department manages the Sea and Inland Postal Services, prints and issues Postage Stamps, superintends the Money Order business, the Telegraph Department and the Marine Board. The Secretary has the general control, under the Minister's instructions; drafts letters and conducts correspondence. The Inspector of Branch Offices is also Dead-Letter Officer. An inspection has been made this year of the Hokitika, Greymouth, Buller, Nelson, and Picton Offices, occupying fourteen days. Tho duty done consisted in examining the business of the offices, arranging times of local services, and checking accounts and books. This officer examines Dead Letters, notifies them by posters, and if unclaimed returns them to writers, if within the Colony, or to Post Offices whence sent, if outside of the Colony. The Inspector also keeps the stores of the Local Offices, and issues to them. A Clerk, at £150, assists the Inspector in his office duty : keeps a store-book of receipts and issues. The Chief Clerk, at £285, is in charge, under the Secretary, of the correspondence. Keeps Money Order Accounts for other Colonies and the United Kingdom, which he posts from Postmasters' lists. Makes out warrants of appointments of Postmasters, Stamp Licenses, and Gazette Notices. Keeps a Lapsed Money Order Account. Three Mail Agents are attached to the Panama Service. They sort all mails outwards and inwards on board the ships, and are in charge of the mails. One Mail Agent is attached to the Melbourne Service; ho sorts the letter portion of all the mails inwards, and of which he is in charge. A Clerk, at £140, is Record Clerk. 200S letters received from Ist January to 31st May, 1866. Keeps an Index of these letters. Writes some letters. Keeps a register of reports of errors —388 to 31st May. A Clerk, at £140, enters outward letters. One copying machine is used in the Office—l 264 letters from Ist January to 31st May, 1565 ! 750 copied by hand. Makes out Money Order Advice Lists in duplicate. Copies reports on Wrecks. Is sometimes assisted. The Stamp Printer, at £250, presses from copper plates, on special paper issued to him from the Colonial Secretary's Office, 1000 sheets at a time. The paper is accounted for three or four times a year, on which occasions the spoiled paper is examined and burned by a Board of Survey. The stamps printed from day to day are kept in a fire-proof safe ; about once a week they are handed over to the Chief Clerk in the Treasury, who thereupon gives an acknowledgment to the Chief Clerk in the Colonial Secretary's Office of the number of sheets received, on which the Printer gets an acquittance from the Colonial Secretary's office. All the engraved plates are kept in the Colonial Secretary's Office, except the one being printed from, this being kept in an iron safe in charge of the Printer. A numerical indicator, or " Tell-tale," was procured last year to affix to the printing press; two attempts were made to adjust it, but as both failed to make an effectual check, this additional apparatus has for a time been abandoned. In the Treasury the stamps are treated as money, and are issued to Postmasters

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EEPOET OF THE CIVIL