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G. W. Williams, Chairman. W. Babkee, Jun., Secretary. Examined and found correct.—James Edwaed FitzGeeald, Controller and Auditor-General.

MARLBOROUGH. General Statement of Receipts and Expenditure for the Year ending 31st December, 1888.

John T. Eobinson, Secretary. Examined and found correct. —James Edwaed FitzGeeald, Controller and Auditor-General.

NELSON. Sic,— Nelson, 7th March, 1889. The School Commissioners, Nelson, have the honour to present their report and copy of their accounts, which have been duly audited, for the year ended the 31st December, 1888. The work of the Commissioners during the past year has been chiefly formal, consisting principally of the collection of rents and the settlement of the inevitable questions which arise in dealing with the leasing of a considerable area of land, mostly in small blocks, to a number of tenants. By the accounts it will be seen that the arrears of rent on the 31st December last only amounted to £83 12s. 3d., an amount which the Commissioners are pleased to report is now considerably reduced by subsequent payments. During the year the Commissioners have issued four leases, at a gross annual rental of £32 16s. There are still several reserves, which have been offered for lease by public auction, remaining unlet, and the Commissioners have had under their consideration the question of inviting tenders for leasing the same, but have decided to defer the matter for the present, with a view to obtaining better rentals in the future. I have, &c, The Hon. the Minister of Education. Alfeed Geeenpield, Chairman.

ilCU lities. iates to local bodies jegal expenses ... .waiting appropriation in purchase of land .ccrued for secondary education ... £ s. d. £ s. d. £ s. d. 4 15 2 26 6 0 511 6 0 136 13 2 Total liabilities ... 679 0 4

'eceip is. Primary Education Reserves. Secondary Education Reserves. Total. 'o Credit balance, 1st January, 1888 Arrears of rents for previous years Bevenue—rent of reserves for current year £ s. a. 43 5 4 28 5 0 33 15 0 £ s. a. £ s. a. 43 5 4 28 5 0 33 15 0 Total receipts ... 105 5 4 105 5 4 Expenditun iy Salaries and allowances to officers Credit balance, 31st December, 1888 Cash in hands of Treasurer £ s. d. 25 0 0 72 10 4 ) 1 10 0 f £ 6 ! i i s. a. 5 0 £ 31 74 s. d. 5 0 0 4 Total expenditure 99 0 4 6 5 0 105 5 4 Assets. £ s. 74 0 137 15 a. 4 0 £ s. d. £ s. a. 74 0 4 189 15 0 ialance of cash, 31st December, 1888 .rrears of rents due 52 0 0 Total assets 211 15 4 52 0 0 263 15 4 Liabilities. —. il.