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The work was all properly done, and the contractors were entitled to the amount. The voucher No. 206 not certified either by my brother or myself, I know nothing about. Had this voucher been presented to me for a certificate, 1 would not have signed it, because the money was not due. In all cases in which I have certified for extras I have always given particulars. The only extras on this contract were a few culverts, of the value of £10 or £12, for Which I must have given a detailed certificate. The contract No. 3 Skipper's, was let to Courtney and Co., The contract is known as " Bnright's Contract." The vouchers certified by me are all correct. The voucher No. 6 is not certified by me or by my brother ; but it seems to be the final payment under the contract, and I may have sent down a certificate that the work was fully completed, and thereupon the payment would be made. As to the sum of £103 13s. 6d. paid apparently for extras, Ido not think the extras amounted to £30. I remember them well. They were for retainingwalls, and an 18in. culvert. I recommended certain culverts to bo built as extras ; but the Chairman would not allow the work to be done, and it was not done. The contract No. 4 Skipper's was let to Welsh, Davis, and Co. The amount was £1,634 11s. lOd. The vouchers 236 and 14 are correct. The voucher No. 121, certified my brother, I have never seen till now. The sum stated at the head of this voucher as the total amount of the contract is incorrect: it should have been £1,634 lls. lOd. There were extras to this contract. The particulars of those extras are set forth in the voucher No. 202, £124 13s. 7d. Ido not think the extras could have exceeded that sum. lam doubtful if they came to so much. lam sure they could not have come to £72 more. Thomas Powell. This statement was made and signed in my presence by Thomas Powell.—H. Livingston, 1/2/87.

No. 12.—William Mueeish examined, 14th January, 1887. I was for a long time —for many years—in the employ of the Lake County Council. I have had great difficulty at times in getting wages due to me. When I called for them at the office, the Clerk, Mr. Boult, would say he had not got them ready, but would have them ready the next time I came. I seldom applied for them within a week or a fortnight of the time they were due, and sometimes not for a month after. I was paid sometimes by cheque, sometimes in cash. In January or February last the County owed me two months' wages : one month was for January, and one was for a month as far back, it might be, as August. When I applied for the money due to me, perhaps, in October, Mr. Boult said " I will give you this one," and this went on up to January, at which time there was due to me my wages for the month of, I think, August, and those for the month of December—£l9 4s. in all. In January, when I applied for these, Mr. Boult gave me £15 in cash on account. In April, when Mr. Boult was leaving the office—l think on the last day—l applied to him for the sum still due to me. Mr. Boult gave me £1 4s. in cash, and an 1.0. U. (produced) dated the 30th April, 1886, for £3, which sum I have never been paid. I receipted the vouchers, as a usual thing, before I brought them to the office. That is a common practice with the men. I have heard of cases where similar difficulty has occurred with other men—Homer, George Anderson, and others. I once told Mr. Daniel in the office that it was strange a man could not get wages due to him, and he said he would give me his own cheque for the amount. I said "that would do properly;" but he did not give it me, and I went away. William Mueeish. I never indorsed a cheque in the office, and left it with Mr. Boult.—William Muebish.

No. 13. —Michael Cunningham examined, 17th January, ISB7. I remember having a contract in June, 1884, for maintenance of the main road, Queenstown to Arrow. The amount was £65. I received the amount in six monthly payments. I never received two payments at one time. On one occasion I came to town for my cheque. Mr. Boult said he had no cheques, or something to that effect. He told me that Malaghan, or any one in town, would cash my voucher. I took the voucher into town. I went to Malaghan's. They had paid all their cash into the bank, which was then closed, and could not casli my voucher. I met Monson, the butcher, in the street, and I asked him would he cash it. He did cash it, and I allowed him 10s. for doing it. I only received six monthly payments —not seven—on this contract. The signature on the voucher No. 146 is not in my handwriting. I never authorized anybody to sign my name to any voucher. On a previous occasion I had a sum of £63 owing to me by the county. It was more than three months overdue. I came to town to get the money. I had previously applied for it three or four times. I wanted the money because people were pushing me for money. I found the Council was sitting, and I determined to complain to the Council. I went into the Council Chamber, and sat down. Mr. Boult was writing at the table. He beckoned mo to come to him. He said to me, " Come here till I pay you your money." He then paid me the money in the Council Chamber. He gave me six £10-i!otes, and three £l-notcs. Mr. Hornsby, the editor of the County Press, was sitting at the table. Ho did not ask me to sign any voucher, and I did not sign one. The seven vouchers (Nos. 231, 23, 74, 135, 199, 80. and 165) are all signed by me. The five vouchers for the contract of £65 (232, 233, 56, 102, and 189) are all signed by me. The one No. 146 is not my writing. M. Cunningham. Note.—The foregoing evidence relates to an alleged payment of £10 lGs. Bd. charged in the cash-book as paid to M. Cunningham; who, it will be seen, denies the payment. The contract was for maintenance of a road for six months, payable in monthly instalments. Seven of these payments (£lO 16s. Bd. each) were charged. Only six were, however, paid to the contractor. The seventh was ultimately refunded by Jioult at the instance of the County Auditor. The voucher by which the alleged payment was supported to the Auditor has disappeared.—C. T. B.