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WELLINGTON GIELS' HIGH SCHOOL. Statement of Eeceipts and Expendituee for the Year ending 31st December, 1885. Receipts. £ s. d. Expenditure. £ s. d. To Balance in hand and in bank at begin- By Balance at beginning of year .. .. 228 15 4 ning of year (Buildings Account) .. 145 6 8 Secretary—Commission on fees .. 63 15 8 Grant from vote of General Assembly. 1884 350 0 0 Teachers'salaries .. .. .. 1,135 8 4 School fees .. .. .. ' .. 1,307 19 0 Examiners' fees .. .. .. 31 10 0 Balance at end of year .. .. 13C 19 5 Prizes, 1884 and 18S5 .. .. .. 21 12 9 Printing, stationery, and advertising .. 82 16 3 Cleaning, fuel, light, &c. .. .. 53 7 8 Rents, insurances, and taxes .. .. 11l 10 6 Interest on current account .. .. 1 5 11 Rates on reserves .. .. .. 48 0 1 Furniture .. .. .. .. 4 16 9 Sundries .. .. .. .. 11 19 2 Alterations in buildings, charged to Buildings Account .. .. .. 12 2 0 Balance in hand and in bank at end of year on Buildings Account.. .. 133 4 8 £1,940 5 1 £1,940 6 1 J. E. Blaib (pro Chairman). Charles P. Powles, Secretary. Examined and passed.—E. Macalistee, Provincial District Auditor.—l7th April, 1886.

NAPIEE HIGH SCHOOLS. 1. Statement of Eeceipts and Expenditure for the Year ending 31st December, 1885. Receipts. £ a. d. Expenditure. £ 8. d. To Endowments — By Balance at beginning of year .. 947 16 9 Capital Account—Price of reserves Office —Salary .. .. .. CO 0 0 sold .. .. .. .. 6,9G4 19 3 Other office expenses .. .. 15 8 6 Current income from reserves .. 213 IT 0 Other expenses of management .. 15 14 11 Prom property not a reserve, but Teachers' salaries and allowances .. 1,857 11 10 originally purchased .. .. G3G 5 3 I Prizes .. .. .. .. 911 0 Interest on moneys invested and on Printing, stationery, and advertising .. 24 8 6 unpaid purchase-money .. 213 15 8 Cleaning, fuel, light, &c. .. .. 95 2 9 Paid by School Commissioners .. 130 0 0 Book and stationery account and other School fees .. .. .. 1,319 13 3 temporary advances .. .. 98 1 6 Books, &c, sold, and other refunds .. 48 18 6 Building .. .. .. .. 30 9 6 Balance at end of year .. .. 1,797 9 10 Fencing, repairs, &c. .. .. 108 18 11 Rents, insurance, and taxes .. .. 139 4 9 Interest on current account .. .. 25 15 7 Endowments, sales account— Proceeds invested .. .. 4,600 0 0 Expended on site or buildings .. 3,165 1 0 Roads .. .. .. .. 89 4 3 Expenses of survey, sales, management, Sic. .. .. .. 47 9 0 £11,329 18 9 £11,329 18 9 J. D. Obmond, Chairman. David Sidey, Secretary. Examined and passed.—E. Macalisteb, Provincial District Auditor.

2. Assets and Liabilities. Assets. £ s. d. Liabilities. £ s. d. Arrears of rent— Overdraft at Bank of New Zealand, 30th J. A. Rearden, Sept. 3, 1885 .. .. 5 0 0 December, 1885 .. .. .. 1,707 910 David Hughes, Dec. 1, 1885 .. .. 110 0 Interest on same to 31st December, 1885, John Hayden, Dec. 2, 1885 .. .. 212 0 but not charged till end of March .. 34 12 0 D. B. Watt, Dec. 14, 1885 .. .. 19 10 0 £28 12 0 £1,832 1 10 J. D. Oemond, Chairman. David Sidey, Secretary.

3. Bepoets of the Inspectok-Genekal to the Hon. the Ministeb of Education. Boys' High School, Napier. —lnspected 26th October, 1885. Since my last visit to this school a new and commodious house has been built for the headmaster, with ample and suitable arrangements for boarders. The main schoolroom has been divided by sliding doors, and two class-rooms provided by using the old dining-room and altering another part of the house. Mr. Neil Heath succeeded the Eev. J. Campbell in the headmastership at the beginning of the year. Mr. Heath is not only a very active teacher, but he has the faculty of evoking activity on the part of his subordinates. In a school over which he presides the pupils will be sure not to be left to learn as well as they can by themselves a set of tasks prescribed by the teacher and recited to him, His methods are full