Auckland Saturday Jany.7 1860 Dear Sir I forward to Searancke by this mail the Mem. and authorities concerning Land Purchases - I trust that I am right in sending them thus, rather than to you at Canterbury - I think that with the Memoranda concerning transactions with Captain Steward, I shall be able to complete that portion of the accounts, but although I expect to have them all clearly entered before your return, I fear that until then you will be unable to obtain credit for them, as Mr.Richmond seems inclined to retain them all over, for explanation from yourself, yet at the same time is very desirous that you should not now be troubled with them - I hope that you are already deriving benefit from change and quietness - I find very little difference in the office here, it is of course rather dull after the changeable life that I have been leading lately, but I find plenty of accumulated work to prevent any chance of my feeling ennui - I have been to see your house, and also to Hay's garden about those trees you wished me to send down to Moore's - He advises me to delay till a little later in the season, as transplanting at this time is very unsafe - It is a great pity that Hay had no orders from you concerning planting round your house as you thereby lose a whole season - I went to Mrs.Kingdon's with your letter but Mrs. Kingdon was away in the country and Douglas was out - I am going there again this afternoon - Cameron is in a great state of excitement about your horse, as he has sold his own place and is now living in town; the horse is stabled and will I am afraid eat his head off before he can be sold - Horses are not of more than half the value, that they were last year - everybody being forced to sell owing to the want of feed, and the parched up condition of the country - Your horse being an entire, cannot procure admission into paddocks where there are other horses. With regard to your kind wish respecting my saving money, I am afraid that I shall prove but a poor hand, but I shall certainly commence by taking the first step, and endeavour to cure myself of foolish extravagance and waste - Yours truly George Friend