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No. 27. Sir,— Premier's Office, Wellington, 11th July, 1903. I have the honour to acknowledge the receipt of your letter No. 1, of the 31st March, in which you state you propose to transfer Mr. Large to Mangaia and to replace him by Mr. Proctor, and in reply to authorise you to give effect to your suggestions. I have, &c, The Resident Commissioner, Rarotonga. C. H. Mills.

No. 4.

No. 28. Sir,— Premier's Office, Wellington, 11th July, 1903. Referring to your memorandum of the 2nd April, No. 5, relative to the necessity for laying moorings at the anchorages of Rarotonga and Aitutaki, I am making inquiries as to the cost, and will let you know next mail what will be done. I have, &c, The Resident Commissioner, Rarotonga. C. H. Mills.

No. 5.

No. 29. Sir,— Premier's Office, Wellington, 11th July, 1903. I have the honour to acknowledge the receipt of your letter No. 20, of the 26th May, forwarding return of the revenue and expenditure of Niue for fifteen months ended the 31st March, 1903, which is very satisfactory. I note with satisfaction the large credit balance. I have, &c, The Resident Commissioner, Rarotonga. C. H. Mills.

No. 15.

No. 30. Sib,— Premier's Office, Wellington, 11th July, 1903. Regarding Makea Ariki's complaint against Mr. Yon Nagel, forwarded with your letter No. 23, of the 28th May, it does not appear that I can say anything until I receive your report after your next visit to Atiu. I approve of your proposal to appoint Mr. Cameron in place of Mr. Proctor to replace Mr. Large at Aitutaki. I have, &c, The Resident Commissioner, Rarotonga. C. H. Mills.

No. 16.

No. 31. Sin,— Niue, 13th July, 1003. I have the honour to submit to you herewith a statement of receipts and expenditure of the Niue Island revenue for the quarter ended the 30th June, 1903. You will gather from it that the total receipts from all sources amount to £322 14s. 3d., and the total expenditure during the period to £273 Bs. sd. The official salaries becoming payable during the quarter caused an increase of expenditure. The Customs duties would have amounted to much more but for the fact that the duties on the April shipments (the largest of the year) were collected in Auckland. Also the duties on two large consignments of goods from Rarotonga were collected in that island. The Niue revenue consequentl} , loses these duties, which amount to a large sum, especially as a considerable quantity of spirituous l'quor was included in the last shipment from Rarotonga, and although the Customs here has to take charge of this liquor and issue it according to regulations, the Niue revenue derives no benefit therefrom. The Resident Commissioner informs me that it is not purposed to credit this island with the amount of duty paid in Rarotonga on these shipments. This appears to be rather unfair to Niue. The Customs revenue here in future will be dependent upon the duty on tobacco from Auckland and any duties payable on goods imported by the Sydney firm" trading in Niue. I have not included the amount derived from the sale of Niue stamps in the receipts., nuftoupf' I am informed that this island is entitled to them, as I have no means of knowing what these proceeds amount to, or in what manner they will be dealt with. Any sums derived from sale of Niue stamps might be paid to credit of Niue Island Account, Bank of New Zealand, Auckland. I have, &c, C. F. Maxwell, Collector of Customs, Niue. The Hon. C. H. Mills, Commissioner of Trade and Customs, Wellington.