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1902. NEW ZEALAND.

PUBLIC ACCOUNTS COMMITTEE (REPORT OF THE) ON PAPER B.-19a.-"THE PUBLIC REVENUES ACT, 1900": CORRESPONDENCE IN CASE OF DIFFERENCE OF OPINION BETWEEN AUDIT OFFICE AND TREASURY AS TO REFUNDS OF STAMP DUTY ON ESTATES OF DECEASED MEMBERS OF CONTINGENTS.

Report brought up 26th August, 1902, together with Minutes of Evidence, and ordered to be printed.

ORDERS OF REFERENCE. Extracts from the Journals of the House of Representatives. Tuesday, the Bth Day of July, 1902. Ordered, "That a Committee, consisting of ten members, be appointed to examine into and report upon suoh questions relating to the Public Accounts as they may think desirable, or that may be referred to them by the House or by the Government, and also into all matters relating to the finances of the colony whioh the Government may refer to them ; five to be a quorum: the Committee to consist of Mr. J. Allen, Mr. Colvin, Mr. Fisher, Mr. W. Fraser, Mr. Flatman, Mr. Graham, Mr. Guinness, Mr. Palmer, Sir William Russell, and the mover."—(Hon. Sir J. G. Wabd.) Thursday, the 3rd Day of July, 1902. Ordered, "That Paper No. 62,' The Public Revenues Act, 1900': Correspondence between the Audit Office and the Treasury relative to Refund of Stamp Duty on Estates of deceased Members of Contingents be referred to the Public Accounts Committee."—(Hon. Sir J. G. Wabd.)

HEPOET.

PAPER 8.-19 A.—"THE PUBLIC REVENUES ACT, 1900": CORRESPONDENCE IN CASE OP DIFFERENCE OF OPINION BETWEEN AUDIT OFFICE AND TREASURY AS TO REFUNDS OF STAMP DUTY ON ESTATES OF DECEASED MEMBERS OF CONTINGENTS. The Public Accounts Committee, to whom was referred the abovementioned Paper, has the honour to report that it has considered the same, and is of opinion that no action is necessary. Tuesday, 26th August, 1902. G. Fisher, Chairman.

MINUTES OF EVIDENCE.

Tuesday, sth August, 1902. Refunds of Stamp Duty on Estates of Deceased Members of Contingents. — (B.-19a.j Mr. James Kemmis Warburton, Controller and Auditor-General, examined. (No. 1.) 1. The Chairman.] The Committee would like to hear what you wish to say with regard to this matter? —I may say that the attention of the Audit Office was drawn to a certain item in the estimates for the year ending on the 31st March, 1902. The item to which I refer is under Vote 48. It is for £100 for the remission of stamp duty on the estates of deceased members of contingents. I forget the exact terms in which the item is stated on the estimates, but it is- for the remission of stamp duty on the estates of deceased members of contingents. Looking at

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