5

A.—3

The " family land " should be good in quality, and the sections as close as possible together, so that the people may unite to make roads through it, and to keep them in order when made. Besides the "family land," there will be a great quantity of other land which is now lying waste, and which should be cultivated by leasing it to others if you cannot use it yourselves. But do not think of that till you have made safe your own people. Then see to the other land ; for remember, as Tusitala warned the people of Samoa, God suffers no people long to possess land who allow it to lay waste and idle, instead of being used for the good of man. Do not put off this work any longer, or it may be too late. It is the greatest work you now have to do. It means the salvation of yourselves and of your people in the land of your fathers, which has come down from them to you. Enough. From your friend, Feedeeick J. Moss, British Resident.

Enclosure No. 2. Statement of Revenue for the Year ending 30th June, 1896. £ s. d. £ s. d. £ s. d. Import duty ... ... ... ... ... 1,117 10 1 Post Office ... ... ... 123 8 7 Less 2i per cent, commission ... 3 0 2 ■ 120 8 5 Miscellaneous „ „ ... 19 9 6 139 17 11 1,257 8 0 One per cent, special hospital-tax .. ... ... ... 171 9 8 1,428 17 8 Balance on hand Ist July, 1895 ... ... ... ... 493 10 11 £1,922 8 7 J. H. Gaeniee, Collector. I have examined the above accounts, and compared them with the vouchers, and hereby certify that they are correct.—J. Soaed, Auditor.

Enclosure No. 3. Statement of Expenditure for the Year ending 30th June, 1896.

Vote. Service. Voted. Expended. Unexpended. Fixed appropriations— Payment of members Subsidies to local Councils— Atiu, Mauke, and Mitiaro Aitutaki Mangaia Rarotonga £ s. 54 0 45 0 45 0 45 0 45 0 d. 0 0 0 0 0 £ s. 49 10 45 0 45 0 45 0 45 0 d. 0 0 0 0 0 £ s. d. Collection of revenue— Collector, Rarotonga Revenue officer, Aitutaki „ Mangaia Atiu „ Mauke „ Mitiaro „ Mamae 30 0 7 10 6 0 3 0 3 0 3 0 3 0 0 0 0 0 0 0 0 229 10 30 0 7 10 6 0 3 0 3 0 3 0 3 0 0 0 0 0 0 0 0 0 4 10 0 3 4 Federal Court : Chief Judge Post OfficeVoted ... ... £43 10 0 Transferred to hospital 16 10 0 18 0 0 55 10 18 0 0 0 £27 0 0 Chief Postmaster Postal delivery, contingencies Postmaster, Atiu „ Mangaia „ Aitutaki 15 0 7 10 1 10 1 10 1 10 0 0 0 0 0 27 0 0 Carried forward 334 10 0 100 10 0 4 10 p