H.—3

Besolved, That the Public Trustee request the Solicitor of the Public Trust Office to prepare a memorandum setting out, as the result of his experience in the practical working of the department, in what respect (if any) the scope of powers and duties of the Public Trustee could be enlarged, and by what means, and in what manner and form, the law affecting these matters and the administration of the department could be amended, altered, re-enacted, or regulated with advantage. Besolved, That the Public Trustee be requested to furnish a return of the Land Assurance Fund under the Land Transfer Act, showing its progress from commencement of account, indicating quarterly increase or decrease of the balance year by year up to close of the 31st December, 1880. Besolved, That the Auditor-General be requested to prepare, for the information of the Commissioners now making inquiry into the Public Trust Office, a memorandum respecting the system of audit adopted by him in respect to the Public Trust Office Department, such memorandum to give the following information : (1.) How long the Public Trust Office has been under investigation by the Audit Department. (2.) The method of audit, and whether any change has taken place in the same, by the Audit Department since the Public Trust Office first came under inspection by same; if so, the reason of such change. (3.) The details of the actual work performed by the officers of the Audit Department in connection with such audit. (4.) The number of hours employed in connection with such audit, and whether it is "a daily, weekly, monthly, or yearly audit. (4a.) Whether the Audit Department has ever made any suggestion with respect to the mode or system of book-keeping adopted by the Public Trust Office. (4b.) Whether any officer connected with the Audit Department has ever reported any matter in connection with the Public Trust Office which required special investigation by the Audit Department; and, if so, the details of same. (5.) The names of the officers who have acted in connection with the audit of the Public Trust Office since the commencement of its operations, and the period of time in which they were employed upon the work. (6.) The total amount paid to the Audit Department by the Public Trust Office for audit, giving annual amount each year. The secretary was instructed to write to the Public Trustee again reminding him that the Commissioners have not yet received the audited balance-sheet of the Public Trust Office for the year ending 31st December, 1890. The Commission adjourned at 1 o'clock.

Monday, 6th April, 1891. The Commission met at 10 a.m. Present: The Hon. W. J. M. Larnach, C.M.G. (Chairman), A. Loughrey, Esq., and T. Kennedy Macdonald, Esq., M.H.R. Examination of books and records continued. Besolved, That the Public Trustee be requested to furnish a return giving the titles or names of all accounts opened in No. 4 Check-Ledger in alphabetical order, describing fully the object and purpose of each account, and which of same are usually in debit and which in credit. Besolved, That the Public Trustee be requested to furnish a return of all property, real and personal, sold privately by the Public Trustee since the Trust Office began business, showing separately the name of estate interested, nature of real property, nature of personal or chattel property, when disposed of, date when disposed of, gross amount sold for in each case, net amount paid to Trust Office in each case, amount of any valuation made in each case, column for remarks by Public Trustee. Besolved, That a return be prepared by the Public Trustee, showing all estates coming into his hands that have proved to be insolvent, and the amount of dividend that each of such estates has paid, and also those where no dividend has been paid; showing also the costs and charges of administering each such estate by the Public Trustee, and how the funds have been disposed of. Besolved, That a return be prepared of all letter press-copy books that have been kept by the Public Trust Office, date of commencement, date of finish ; also all written letter-copy books, giving numbers and series or classes of books ; also all private letter-books, if any. The Commission adjourned at 5 o'clock.

Tuesday, 7th April, 1891. The Commission met at 10 a.m. Present: The Hon. W. J. M. Larnach, C.M.G. (Chairman), T. Kennedy Macdonald, Esq., M.H.R., and A. Loughrey, Esq. Examination of books and records continued. Besolved, That, in addition to the diagram already furnished of class- and check-ledgers in use in the office, a similar diagram be prepared of the whole of the other books in use by the Public Trust Office, or separate diagrams of the many series of books in use, so that the Commissioners may judge of the value of the system now practised. Besolved, That a return be furnished of the total amount paid for legal services by the Public Trust Office since its foundation, detailing the names of solicitors receiving same, and the amount paid to them each year; also any commissions, fees, or special allowances made to them during such years. The secretary was instructed to inform the Public Trustee that the Commissioners would proceed to take his evidence at 10.15 a.m. next day. Eight reports from agents of the Public Trust Office were read and ordered to be printed. A report was also read from Mr. F. J. Wilson, Solicitor in Public Trust Office. The audited balance-sheet to the 31st December, 1890 (applied for on the 16th March), was presented to the Commissioners by the Public Trustee. The Commission adjourned at 5 o'clock.

XVII