Wairarapa Daily Times. [ESTABLISHED 1878] SAUTRDAY, SEPTEMBER 24, 1892.

Wairarapa Daily Times, Volume XIII, Issue 4227, 24 September 1892, Page 2

Wairarapa Daily Times. [ESTABLISHED 1878]

SAUTRDAY, SEPTEMBER 24, 1892.

Beihg the extended title of the Wairarapa Daily, with which it is IDENTICAL.

In an able address the Chairman of | the Wellington Chamber of Commerce on Thursday last referred to a question which is a burning one in the country as well as in the town. The requirements of rural centres are very material, and we may do good service by calling attention to his remarks, which, as reported in the N.2. Tim, are as follow:-

Ho considered that the auditing of publio companies' accounts was a subject that should cngago the attention of the Chamber of Commerce, as the failure of so many joint Stook companies was primarily due to imperfect auditing. He would suggest that the various chambers in New Zealand should issue certificates to persons who bad sufficient business knowledge and experience in accounts, and that persona holding 6uch ccrtfiicates should be paid in a liberal manner wheo acting as auditors,

On many occasions wo havo felt it our duty to point out the very imperfect manner in which many minor local bodies in ibis district have been wont to present their accounts. It has been no uncommon experience to find annual meetings adjourned because either statements have not been ready, or when they have been prepared they bave not been audited, and even sometimes when they have passed the audit stage they have heen so obviously irregular and imperfect that the public could place litt'e or no confidence in them. It follows that it would be greatly to the benefit of the district to obtain an improved status for auditors and .ommensuraie pay for audit work To expect an audi* i or to discharge long and exhaustive duties for a nominal fee is by no means a rare experience in the Wairarapa. Tiiishas been one of the main reasons why inferior work has been so frequently turned out. But is the remedy proposed by the Wellington Chamber of Commerce a satisfactory solution of the difficulty ? Wo fear not, for we question whether the guarantee of such a body would carry much weight. For some reason or another the men of the highest standing in the Wellington mercantile world have not been in the habit of identifying themselves with the Chamber of Commerce. Why thoy do not take their proper place at its meetings we know not; all we can tell is that the Chamber becomes, without their counsel and support, a Becond-rate body which does notoarry with the publio that weight which it ought to exercise. If tho business of auditors is to be regulated, the task must be accomplished by men who will oommand implicit confidence and respect. Probably the better way to go to work would be for some auditors of thehighestßtandingintbeKmpireCity to organise an association, lay down Btrict rules for transacting auditorial l work, fix a scale of fees, and then admit suoh personß as may be deemed compe.tent.aß members. There would be a demand in country districts for the services of members of such an association and. very many public bodies would be relieved from grave difficulties by being able to secure the aid of an accountant whoc? qualifi-

cations were so guaranteed. Then again, if once certain standards for audit were determined and some referee for the character of the work available, the nlip-sliod balance sheets of the past would disappear. Only the other day we asked a skilled accountant" Is this document, which purports to La a balance sheet, a proper statement of accounts ?" The aaswer was, "It is not a balance sheet at all I" We fear thai too many statements'of accounts under the of balance sheets are very misleading, We cm rememher the time in this district when the act of auditing was considered to lie in the npplicaiion of a convex leeß tu assots and a concave lens to liabilities, Wo have lung passed this stage, and auditing in tlie vVairarapa, has been for some years past on better lines. We frequently see now-a-days first class work which is a credit to the district, but much still remains that requires grading, and it is satisfactory to find the Chamber of Commerce, even though it be not all that we could wish it, attempting to grapple with the difficulty,

The nitrate fields are the most valuable source of Ohili's revenues, and together with iodine yield an annual revenue of nearly 41,600,000. The following team has been selected to ropresent Manawatu in the football match against Wellington to-day:— Full-baok, J. Robinson; three-quarters Speed, W. Robinson, Jewell; halves, Shannon and Duncan; forwards, Matheson, Matravera, Mowlcm, Manning, Smith, Alloworth, Johnston, Whito, and Farquharson, The annual general meeting ot the Masterton-Opaki Jockey Club will be hold this cyening in the Club Hotel at 7.30. Sir Patrick Buckley appears to have threatened the Hon. Mr Pharazyn with the loss of bis seat in the Legislative Council if the latter continues tu say nasty things about the Government! This is one way of "holding the fort" The Hibernian element, says Typo, I sometimes comes out delightfully in the leaders of the Wellington Timts. Of Mr John Morley it says, that he " his a future beforo him which the world will not easily forget."

The treasurer of the Masterton Hospital acknowledges with thanks tho receipt of £lO from Messrs W, and H, Beetham, and £BO from the employes of Brancepeth. The Carterton Horse Parado is being held this afternoon. | Messrs Bnyes and Wondeu aro going to erect commodious livery and bait stables adjoining tho Forester's Arms 1 Hotel, Greytown.

Tho residents of Feathoraton have presented Mr W. Fife, chemist, with a purso of sovereigns as ut mark of esteem, and in acknowledgment of services rendered to the community.

A large number of trout-fry have just been liberated in theHutt River—3o,ooo last Tuesday near the Upper Hntt, and 30,000 near tho Silverstnam Railway Bridge. To-morrow 24,000 will bo sent up to the upper waters of theAkatarawa, a tributary of tho Upper Hutt, and it is proposed, sayo the Evening Post, to liberate large numbers at liolmont, and in the Pukuratahi, above Kaitoke.

The following story is sent me, writes Mr Labouohere, apropos to others that have lately appeared in Truth illustrative of the honesty or otherwise of chance travelling companions. 1 give it not only for the Bako of the pretty way in which tho debt was repaid, but because the parties in this case were first-class travellers, which makes both tho original act of kindness and the repayment of it tho more wondorful :-Some years since a friend of mine was travelling from Plymouth to Wales,via Bristol. On arriving at the pier at the latter place, it was found that no boat could cross that night owing to the bad weather, In the carriage with my friend was n lady with a little girl. Under my friend's advice they repaired to the nearest hotel, but, before parting with him, tho lady confess sed that not expecting her journey to be so prolonged showas unprovided with money. My friend held out his hand with four or five sovereigns in it, Tho lady took one, thanking him, and asking him for his card, which he gavo her, 1 am not aware that he ever learned the lady's name, down to the time of his death. But, about a week after, a basket was delivered at my friend's house which contained a very fine salmon. Round the heacl was a ribbon, with a card attached, on whioh was written," St. Matt, iviii, 27," and that was all, At the writer's suggestion, 1 leave my readers to hunt up thotoxt, always supposing that they have not got it at their fingers' ends. The natural point is that in this case also the fisherman found tho piece of money.

Lena Lady Scott, mothor of the two Divorco Court heroines " Babs" (Lady Russell)and''Giddy" (Mrs Dick Russell), made her appearance In the unattractive role of bankrupt at Basinghall Street on Wodnesday morning The gross debts, says a London correspondent, amount to £14,358, of which .£3,768 are unsecured, ana assou nil Her ladyship, a faded and simpering old sheep, dressed lamb fashion, wore a good deal of jewellery. When the proofs were gone through. Lady Scott objected to onofor £lO3 put in by her Bon-in-law, Earl Russell. She said upon his marriage with iior daughtor she had givon Lord Russell a dressing-bag worth £9O, and considered that was sufficient answer to the debt. The noble earl, who has a frugal mind, could' not, howevor, seo this argument, and the proof was admitted. Questioned as to tho pel. lery she wore, the bankrupt vowed it was her daughter's. "No one," quoth she, " regrets the position 1 am in more than I do. It will be the best endeavour of my lifo to pay you all in full, 1 am Bomotimea very lucky, ana 1 may be again." This speech—implying, her hearers thought, that the lady gambled—had an effect the reverse of cheering on her creditors. There was, however, obviously no uso in remonstrating with such a silly person, The meeting nominated Mr Child trustee of the estate, and a committee of three inspectors was appointed. These little matters arranged, " Beau" (as her children called horl tripped off to join "Giddy," who waited outside in a hired brougham.

The morning after the East Manchester election. Jones: " Hello, Brown : whore are you off to in such <i hurry?" Brown : "I'm just going across to Robinson's for a shave." Jones: " What I haven't you heard ? ' He's charging yoa Liberals double money for shaving this morning." Brown (incredulously): '-'Nol Why, pray?" Jones (with a grin): "Because you've got such long faces."

Professor Marshall tells us that the oak in a general way requires to grow from 126 to 200 years before it is fit to out for large timber, AriER the deluge of waters we have experienced for the last two months wo may hopo that now "Spring, mild etherial spring," will visit the land and prove to bo no transient guest, Everyone wants fine weather, Everyone war.ls to see the radiant sunshine, and every laJyin the city is doubtless most anxious to see the wonderful and attractive spring fashions sow openout at To Aro House, We may say that we haveboen greatly p leased with ournew Bpring goods, and wo are quite Burs that they will meet with the approbation of our customer?. We shall be happy to show them to all visitors, without unduly soliciting them to buy. • We have a I very large quantity of the newest spring foihione, in all departments, ready for inspection at Te Aro House, Ladies would no doubt he pleased to inspect these beautiful goods, and make an early selection, We can assure them that there is a treat in store for all who may visit oar warehouse, The fashions are beautiful, the variety is very great, and the selection is, without controversy, one of the very best we have overbade at To Aro House,—

Thus in the Manawatu Daily Stand. «d :-'■ We regret to learn that Mr J. 6. Bush has taken offence at the verse of rhyme inserted in our report of McLcan's Juvenile Australians, and willingly express our sorrow at having been the cause of wounding one whom we raped." Clerk (to patent medicine man): "Hero is a curious credential from one of our customers," Medicine man : "Bead it," Clerk; "Bofare 1 took your elixir my faco was a sight, You ■iiwhttiiseeifc now, Send mo another buttle for my mother-in-law."

In hygienic matters the Japanese have everywhere a habit which maj have a' lesson for us. In their nightly batb and morning wabh the water is never cold, nover warm, but always aB hot as it can be borne, To foreigners this habit seems very surprising but the moat inveterate Englishman, if he stays in the country I long enough, abandons his cold tub in its favour, The cold-taking which it is suapooled must follow it, is found not to occur if the water has beon hot enough, The heat is maintained by a littlo furnace beneath the bath. In the bath tho bather or bathers tako a prolonged soaking, the washing proper being dune on the bathroom floor'; then follows n second and final soaking, drying with a towel, and a lounge in bathing wrapper. This habit seems to promote softness and suppleness ot tho skin, and by persons inclined to rheumatism is, soon found to be altogether preferable to the cold bath jn every particular. The poorest of the' Japanese hear-of a cold hath with amazement, and would be Bure the man who used it must bo a barbarian. With respect to the superiority of the hot bath oyer the cold, I have come to find that in my own case certainly tho Japanese are right.—Dr Benjamin Howard, in tho ' Lancot.' January 10, 1892. A passage in the Native Office Reports for this year contains a warning to country settlers living in bush districts whero wild honey is to. be. obtained. Mr Q. T. Wilkinson, tho native agont at Otorhanga, reports the death of two young Maoriß within a fortnight from eating honey. Whilst in the bush, ho says, they camo upon a treo containing honey, which they a'e of plentifully. On their return home they were taken ill with severe pains, and ''although emetics were given to them and the ' Maori remedy of placing them in water was rosorted to, thoy died in great pain." 1 The Native theory as to the oause of the ' fatality was that the small plant called wairolii, which grows in moist, swampy i places was in flower. The honey from i this, they stated, was decidedly poisonous and likely to cause death if taken in ' CSCCEB,

A fhitekino verdict.—Speaking of one of the most noted of colonial specialities, tho press saya:—"Sharland's Baking Powder deserves more than a passing notiw.for the "Moa" Brand Bak. ing Powder enjoys a reputation second to none. From ono end of New Zealand to the other, large ordets are received for this popular brand. Even in tho most out of tho way districts the careful homo-wife, possessed with tho laudable ambition to make her bread and her scones bettor than her neighbours', buys Sliarlatid's Baking Powder, and triuniphs over tho fow of her less sensible sisters, who, from a mistaken sense of economy, buy apparently cheaper brandß, Tho recipe of a qood Baking Powder is anything but a secret j but how very few manufacturers use, as Messrs Sharland & (Jo. do, the best only of materials, carefully tested before mixture and exactly proportioned," Readers, who require an economical, satisfacbiy and healthful Baking Powder, cannot do better than use tho " Moa" brand.—Anvr