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Penrhyn Island, 31st May, 1892. I owe you on balance of payment for shell six hundred and thirty-one dollars ($631-00). Thos. Haeeies, Master of " Torea," pp. Donald and Edenborough. This is to be paid to Tautaitini, Akavanui, Penrhyn.—T. H. Penrhyn, Bth September, 1892. Eeceived from Penrhyn natives one bag cash, $2,031; one ticket for $170 ; one ticket for $631; by 3,658 shell, at 15c, $548-70; 1,487 shell, at 15c, $223-05: total, $3,603-75. This is paid on schooner " Norval," the balance to be paid on arrival. Thos. Haeeies. The following is indorsed on the back of this receipt: "$3,603-75; also cash, $5-00; also cash, $20-00: total, $3,628-75." Teanslation op Lettee signed by Tautaitini " foe the Goveenment of Omoka," and sent TO " THE GoVEENOES OF EaEOTONGA," PEODUCED BY THE NATIVES TO JUDGE TePOU AS Evidence in their Case on the 23ed Septembee, 1892. Earotonga, 15th September, 1892. Salutations to you, and may you live long in Christ's blessing ! Amen. It is we, the Government. These are our words to you :We now send two men to get our money from Harries. Look to them. Harries got our money into his hands through false statements. (1.) He said that the vessel was in Earotonga. (2.) That the vessel was a new one. (3.) He has given out falsely in Earotonga that he has an agreement with us, the Government of Omoka. We made no such agreement. Our last word is for the money held by Harries to be paid over for the " Te Uira," to make good our agreement with Piltz. Another word to you is: If Exham and Harries are in trouble about our money, ask them to produce the agreement. He says that he told us the vessel was fourteen years old ; this is another of his false statements. Also, that he had told us the price of his vessel was $4,000. Enough. From the Government of Omoka, Tautaitini. [Note. —Over his name Tautaitini has written "Victoria, Queen," which I can only fancy to be his own way of declaring himself a British subject.—F. J. Moss, B.E.]

Teanslation of Lettee sent by Judge Tepou to Me. Haeetes. To Harries. Avarua, 28th September, 1892. Salutations ! This is my word to you : The Penrhyn people have come to me again to get their money ($2,000) from you. Take $1,600 for their debts. Give the $2,000 to them now. Tepou, Judge, Avarua.

Enclosure No. 2. Teanslation of Lettee sent by Judge Tepou to Donald and Edenboeough on the 3ed Octobee, 1892. To Donald and Edenborough, Earotonga. Earotonga, 3rd October, 1892. Salutations ! Herewith are my words to you. The money belonging to the Penrhyn people that we were in trouble about: do not take it to New Zealand; let it remain on this land, as it is money still in trouble. Sufficient. Tepou, Judge, Avarua.

Enclosure No. 3. Teanslation of Lettee sent by Judge Tepou to the Beitish Eesident asking his Aid in the Penehyn Natives' Case. To Mr. Moss. Avarua, 3rd October, 1892. Salutations ! I now make known to you that I have written a letter to Donald and Edenborough not to take away the money belonging to the Penrhyn people to New Zealand. You help me in this troublesome work. Enough. Tepou o te Eangi, Judge.

Enclosure No. 4. Copy of Letter feom the Beitish Eesident to Messes. Donald and Edenboeough, op Eaeotonga. Gentlemen, — British Eesidency, Earotonga, 3rd October, 1892. Judge Tepou has just written to me that he has given you notice that the money belonging to the Penrhyn natives, placed in your hands by Mr. Harries, must not be sent to New Zealand, as he has been informed that it will be by the " Eichmond." He asks me to help him in preventing this being done,