ON THE FINANCE ACCOUNTS OF THE COLONY.

B—No. ,'-\

Page 17. Judicial. — Travelling expenses of Judges on Circuit £413 9 0 The vote for this item was only £300; but the total Supreme Court Expenditure is within the total Estimate for the Service. The travelling expenses of Judges are directed, by order from the Colonial Secretary, under date 13th September, 1854, to be paid at the rate of £2 (two pounds) per diem. The allowances actually made are at the rate of two guineas per diem. This allowance must be held to add somewhat to the Salary of those Judges of the Supreme Court who travel on Circuit. Page 20. Customs. —The Receipts from Customs at the Ports of Auckland and Russell include fees received under the " Merchant Shipping Act." It is singular that no other Ports of the Colony show receipts under this head. Pages 22 and 23. Postal. — Nelson contribution to Local Posts £97 13 2 This amount is overstated by £40 13s. lid., which will remain for adjustment in the next accounts Page 27. Miscellaneous. — Census £2017 17 3 Your Committee has had its attention drawn to the apparently excessive expenditure under this head in the Province of Auckland. For the information of the House a detailed statement is appended hereto, and marked E. Page 27. General Contingencies ■ —£1288 18s. Bd. Your Committee appends a Schedule of particulars included in this hem, marked C. Page 27. Supplementary Account. —lnclusive of the sum of £138 ss. 9d., deducted from the the first item of this account, for the reasons above given, the total expenditure on Services not contemplated by the Appropriation Act is found to be £2199 9 6 Excess of Expenditure over votes i 6809 3 0 i>ooB 12 6 Page 29. Civil List. —The expenditure during the year for General Executive purposes out of the Civil List was £10,753 10 7 For Native purposes 3925 16 1 14,679 6 8 The Savings upon the Civil list for three years ended 30th September, 1859, were:— General Executive purposes £2426 19 0 Native purposes 2378 1 3 £4805 0 8 It may be considered that Expenditure incurred upon this account for General Executive purposes before the 30th of June is entirely disbursed before the 30th of September ; but it is plain that that for Native purposes is not, and cannot be so. In fact your Committee finds in the books of the Treasury Post Entries— i.e., payments made subsequently to the 30th September for services prior to 30th June, —to a very considerable amount. It is therefore of opinion that the Savings on the General Executive Departments should be carried to revenue, but that the apparent savings for Native purposes should be carried to the credit of the same purposes in the ensuing year. Page 31. Reserve Fund. —Your Committee has been careful to ascertain that the items of this account are the balances of votes over actual disbursements, in cases only where expenditure has been incurred prior to the 30th June of sufficient amount to exhaust the vote. Page 85. Loan Account,— Expenses Resident Magistrate, Akaroa £85 0 0 This item belongs properly to the accounts of the year 1856-7. The voucher bore date erroneously in the year 1855, instead of 1856, which mistake has led to the error in classification. Your Committee does not deem it desirable, however, that the accounts should be opened up again for the adjustment of this unimportant amount. Page 35. Land Purchases, Province of Auckland. — Compensation to Pukekohe Claimants, and cost of valuation and improvements £992 0 0 Your Committee is of opinion that compensation to European purchasers, who have been dislodged by the establishment of Native claims to their land, ought not to be charged upon a fund provided for the extinguishment of Native claims. The Committee recommends that this charge be removed from the third division of the £500,000 Loan. Page 35. Total Land Purchases, Province of Auckland, £12,05G 4s. 6d. The amount for the year, with the interest of which Auckland is charged (page 3, No xii.) is £15,000. The difference is not easily explained ; nor can the exact expenditure on which interest is chargeable for any year be readily ascertained. Your Committee does not think that the account now rendered requires re-adjustment, but it recommends that in future all issues made during a half year should, after giving credit for refunds, be charged with interest from the commencement of the half year. Your Committee regrets its inability to report any satisfactory result from an investigation of the expenditure of the third or land purchase division of the loan of £500,000. It would be futile to suggest any check upon the manner in which moneys are spent out of this portion of the loan, under the present system of Native Land Purchase.

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