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made her first trip in April, anel will make such further voyages during the season as may be necessary. Needless to say, the arrival of a steamer proved, a most welcome; surprise to the islanders. lam sure we; can rely on the latter to do their utmost by increasing production to ensure the continuance of a steamer in the trade. The loss of still another contract auxiliary schooner, the " Kaeo," towards the end of last year again emphasized the urgent need for replacing this type e>f vessel with a wellfound steamer. We were fortunate in having the Samoan Administration's steamer, the " Lady Roberts," available to make an emergency trip between Apia and Nine; on that occasion. The isolation of Niue Island will be; further greatly diminished by the installation eif a radiotelephone equipment this year. The apparatus has been thoroughly tested and proved by the experts of tli!! Post and Telegraph Department in the Dominion, and is now in course of erection at Niue. The new station will work through, the Apia radio, and the latter is being provided with the; necessary transmitting-gear to enable conversation to be maintained! between the; two territories. M. Pomare, Minister for the Cook Islands.

REPORT OF COOK ISLANDS ADMINISTRATION. Rarotonga, 14th April, 1924. Finance. The revenue for the year amounted to £19,137 7s. lOel. ; the; expenditure was £18,430 18s. 4d., leaving a margin of £706 9s. 6el. The Revenue and. Expenditure Accounts are set out hereunder, from, which it will be seen that the year's operations resulted in a cash credit balance of £3,509 3s. I Id. Statement of Revenue and Expenditure for the Year ended 31st March, 1924. Bevenue. ■ £ s. d. Expenditure. £ s. el. Balance as at 31st.March, L 924 .. 2,80214 5 Aitutaki—Salaries .. .. .. 598 (ill Aitutaki. Wharf Account .. .. 116 3 1 AUu—-Salaries .. .. .. 345 10 0 Copra duty .. .. .. .. 2,134 210 Audit Account .. .. .. 65 0 0 Customs duties .. .. •• 10,986 5 I Arorangi Sohool (new building) .. 1,148 211 Cinema licenses .. .. .. 15 0 0 Agricultural classes .. .. .. 25 0 o Cartage, Shooks Aoodunt .. .. 27 19 2 Atiu—New Building Account .. .. 812 (i Diving lioerises .. .. .. 40 0 0 British Empire Exhibition .. .. 79 2 2 Dog-tax .. .. .. .. 130 o () Contingencies .. .. .. G72 2 o Fruit-inspection .. .. .. 1,28] .'! 4 Courts .. .. ..... 1,296 13 3 Film oensorship .. .. .. 917 3 Education .. .. .. .. 927 4 4 High Court fees and fines .. .. 1,046 (i (i Experimental farm .. .. .. 275 5 2 Hall licenses .. .. .. 2 0 0 Freezer Account .. .. .. 231 18 (i Marriage foes .. .. .. :!l (i (I Furniture .. .. 743 11 0 Mofforfees .. .. .. .. 92 10 0 Government buildings—Upkeep, exteuNative Land Court fees .. .. 98 I 0 sions, &c. .. .. .. 1,310 9 2 Passport fees .. .. .. 14 0 0 Medical Department, .. .. .. 2,970 4 X Post-card sales .. .. .. 4 9 5 Lepers .. .. .. .. ! 17 15 4 Post ()Rice boxes .. .. .. 7 10 Lunatics .. .. .. .. 129 5 (i Rents .. .. .. .. 19:! !(i 8 Mail subsidy .. .. .. 20 O O it on I rates .. .. .. .. 7li 2 (i Mangaia—Salaries .. .. .. 404 10 0 Shell duty .. .. .. .. 274 19 2 Manihiki—Salaries .. .. .. 284 0 0 Shippingfees .. .. .. 317 0 Mauke—Salaries .. .. .. 384 0 0 Stamp-sales .. .. .. 1,027 12 5 Mitiaro —Salaries .. .. .. 75 0 0 Trading licenses .. .. .. 576 4 0 Penrhyn—Salaries .. .. .. 320 0 0 Water rates .. .. .. 122 (i li Police .. .. .. .. 1,018 17 4 Wireless Aooount .. .. .. 28S 17 4 J'ost Office .. .. .. .. '658 II .'! Ammunition Account .. .. II 4 8 Prisoners .. .. .. .. 299 12 3 Liejuor Account .. .. .. 88 5 (i Public, works .. .. .. 397 18 8 Printing Account .. .. .. 124 17 5 Pukapuka—Salaries .. .. .. 14 0 0 Resident Commissioner's Office .. 903 .'! 4 Roads and bridges .. .. .. 986 0, 2 Subsidy—Flying-foxes and rats .. 2.18 19 0 Telephones '.. .. .. .. 170 8 10 Treasury and Customs ~ .. 751 0 7 Truck Account, .. .. .. 177 19 7 Water Account, .. .. .. 16 9 0 Whare .. .. .. .. 23 19 (i Wireless students .. .. .. 92 2 5 18,430 18 4 Balance as below .. .. .. 3,509 311 £21,940 2 3 £21,940 2 3 J'ARTKUII.ARS OK BALANCE. £ s. (I. Cash in bank .. .. .. .. .. .. 151 5 9 ('ash in hanel .. .. .. .. .. .. 921 17 5 Cash on deposit . . .: . . .. . . . . I ,0(10 O 0 £ s. d. Amounts elite to Administration .. .. 2,354 10 1 Less amounts owing .. .. .. 484 2 2 1,870 7 II Less Freezer Accounts . . ~ .. 134 7 2 ■ 1,739 0 9 £3,509 3 II

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