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one seeing that it is issued by the highest and most competent authority in the kingdom. In an exceptional case such as the " Bebington" where much sickness prevails it is quite possible that both medical comforts and medicines may run short; but it should be borne iv mind that such a case is a strictly exceptional one, and not to be guarded against by any conceivable scale of rations for these articles. As to any difference between the drugs we get from our own druggist and what are supplied at Apothecaries' Hall, we know none, except that the latter are charged about double price. Both, we beiieve, are drawn from the same source, and are equally good. AYe may state that the same firm which supplies us supplies all the ships chartered by the Queensland Government. The next question is that of preserved milk; this, we mention, is a very expensive item of the dietary scale, and in all emigrant charter-parties the scale for it is fixed according to the number of statute adults in the ship, not according to the number of children there may be amongst them ; indeed no other plan could be adopted. Tenders for the conveyance of emigrants are matters of very close calculation; and were the quantity required of such an expensive thing as preserved milk to be regulated by what may really be termed accidental surroundings, shipowners would never know what they had to tender for. Then, as to "condensed eggs," these have been struck out of all Australian charter-parties for years past. No doubt such an article may appear in the old form of Commissioners' charter-party already referred to, but they are not used at the present day. Wo now arrive at the concluding paragraphs of this Memorandum, which, we must say, as to its tenor and the language used, we are surprised to see in any official document issued by a Government. In effect, it makes a direct charge against shipowners (and, as our ships are under discussion, we must adopt this as against ourselves) of " systematically " shipping short supplies of stores for the emigrants' rations. AYe need hardly waste your time by pointing out to you that this is a most uncalledfor and unjustifiable assertion to make, and moreover a palpable absurdity. As you are well aware, we have to hand in a signed list of all stores shipped to Her Majesty's Emigration Officers before they will allow a vessel to prepare for clearance. These lists are in their possession for some days ; the stores are then closely surveyed by them on board the ship, the number of packages checked off, and occasional ones opened to test the quality and the correctness of weight even. Over and above all these searching checks on our good faith, however, is another, the existence of which is ignored in the Memorandum —namely, that for any breach of our contract we are liable to you in a penalty not exceeding £1,000, and anything like a short supply of stores would be a decided breach. The assertion or insinuation made in this Memorandum wears the absurd aspect, therefore, of the Government complaining vaguely that we are given to breaking our " contract " systematically, whilst all the time the puuishment for such a lapse is in the hands of the Government itself. We may say that, not only during the time we have had the pleasure of conducting the New Zealand emigration for you, but during the whole time we have been in business, no such unfounded or disgraceful charge has been made against us. Referring to Memorandum No. 43, 1872, we observe that the class of ships employed for the conveyance of immigrants is spoken of, and that, amongst others, the " Christian McAusland" is pointed out as unsuitable from insufficient side-scuttles or ports. Now, on this point we have to say, that none of Messrs P. Henderson and Co.'s ships (of which this is one) have ports, and yet their vessels have been pronounced by the Otago Government to be the finest emigrant ships in the world. The " Christian McAusland" is a sister ship to the " Jessie Readman," also despatched by us for your Government, and lately arrived in Wellington, and landed passengers to the entire satisfaction of the authorities. We fail to sco what valid grounds of objection can exist to the one ship and not to the other. It is now generally admitted that ship ventilation, to be of real service, must be from the deck, and not far from the side. Her Majesty's Emigration Officers therefore lay it down as a maxim that where there are scuttles they may bo utilized for light, but that the ventilation is to be from the deck, as being available in all weathers ; whereas in bad weather scuttles must be screwed up, and the air excluded, or else the 'tween-decks flooded, to the danger and discomfort of the emigrants. With regard to the cooking and baking accommodation, we are at all times ready to supply any extra amount of it that may be needed. This is a matter for the decision of the Emigration Officers here, and is under their supervision throughout. If they are satisfied in this respect, we do not see how the Colonial authorities can find fault. In conclusion, we would beg to remark, that whilst fully convinced of the bona fides of the gentlemen of your Government at whose instance these memoranda and the special report on the " Bebington" were drawn up, we cannot help thinking that their recommendations and suggestions have been based either on imperfect data, or on an imperfect acquaintance with the manner in which emigration business is carried on from this country to the Australian Colonies. In brief, their suggestions are these : that no ship shall be eligible for emigrants unless provided with a profusion of ports or scuttles; that all details as to choice of ship, internal arrangements of fittings, light, ventilation, and sufficiency of stores, should be equal to what would be satisfactory to the Emigration Commissioners ; and further, that larger supplies of medical comforts and medicines should be shipped. Now, we have shown you that in the last-named respect the Government can have extra stores provided if they think proper to pay for them, but that what w-e now supply is in accordance with our contract with you, and the Order in Council of the Imperial Government. We have also pointed out to you that ventilation from the deck is preferred by Her Majesty's Emigration Officers to ventilation from the sides of a ship, and that to insist on all vessels taken up for your emigrants having scuttles would be tantamount to shutting out from the service some of the finest ships afloat. We have only further to refer to the fact that the gentlemen representing the Crown who survey all ships intended for emigrants, and who rigidly examine fittings, stores, cooking appliances, and every other detail collected with the emigrants' welfare, are the very same staff of officers who used formerly to act iv a similar manner for Her Majesty's Emigration Commissioners when they chartered ships