G.—s

8

It is almost impossible to realize tlie reckless disregard for accuracy displayed in these transact tions, or the flagrant indifi'erence to right with which the Natives have been saddled with charges on their lands. The incorrect way in which the payments' referred to have been charged is the more singular, since there seems to have been no attempt on the part of Mr. Young to turn the inaccuracies in these cases to his personal advantage. On the 29th of August, 1879, a sum of £60 9s. 6d. was paid to D. Asher, a storekeeper; and, as Asher's claim at the date of payment amounted to £138 16s. 6d., Warbriek —Mr. Young's clerk, who paid the money —directed Asher to write down certain items of the bill, as dictated by him. Warbriek then selected from the bill the items shown in Mr. Asher's account attached, with the object of making up items to fit the amount of a cheque tor £60 which Young proposed to pay. He could not, however, bring the sum nearer than £60 9s. Cd., and he thereupon handed him (Asher) the cheque for £60 and paid the remaining 9s. 6d. in cash out of his pocket. An examination of the items so selected shows that they comprised supplies for the Natives specified in the statement following, and to the amount set opposite to each in the second column ; and the payment is charged against the Natives in the sums set forth in the third column. The several sums so charged amount, however, to only £59, though the cheque drawn was for £60 —Mr. Young having evidently made a mistake of £1 in his scheme for the distribution of the amount. The 9s. 6d. paid in cash is not entered in the cash-book at all.

Comparison of D. Asher's Account with Cash-book.

Names of Natives. Amount of Q-oods and Cash supplied by Mr. Asher. I Amounts as charged in Cash-book. £ s. d. 1 14 0 2 5 0 20 0 7 12 0 13 8 6 3 0 0 £ s. d. Hakaraia ... ... ... ... ... 1 11 0 Maihi Pohepohe ... ... ... ... 2 5 0 2 2 0 Eakitu ... ..: ... ... ... 20 0 Rota Rangihoro ... ... ... ... 7 12 0 5 0 0 Eruera te Tikao ... ... ... ... 13 8 6 5 0 0 Enoka Te Whanaki ... ... ... ... 3 0 0 3 0 0 Cash to Natives of whose names Asher has no record, Young's 7 i IK n 0 orders for the amount having been given up to him \ 2 2 0 5 0 0 5 0 0 3 0 0 15 0 0 Ditto ... ... ... ... ... 5 0 0 Ditto ... ... ... ... ... 5 0 0 Ditto ... ... ... ... ... 5 10 0 Ereatara ... ... ... ... ... ... 500 Te Ahiriro Ngakuku ... ... ... ... ... 5 0 0 Tamati Hapimana ... ... ... ... ... 3 10 0 WiKingi ... ... ... ... ... ... 1 0 0 Hohepa Tamamutu ... ... ... ... ... 200 EiriaRopiha ... ... ... ... ... ... 2 10 0 Te Amo te Rangi ... ... ... ... ... 11 1 6 Tamati Hapimana ... ... ... ... ... 7 12 7 Arama Karaka ... ... ... .., ... G 3 11 5 0 0 5 0 0 5 10 0 5 0 0 5 0 0 3 10 0 10 0 2 0 0 2 10 0 11 1 6 7 12 7 6 3 11 £60 9 6 £59 0 0 Not entered in cash-book ... ... ... ... ... 196 i £60 9 6 £59 1 0 9 0 6 Total ... ... ... ... £60 9 6 I will next take the case of the several payments made to Messrs. Home and Reid, drapers, to whom Mr. Young paid the following sums on the dates set opposite to each : — 1878. 13th December ... ... ... ... ... ... £100 1879. 12th February ... ... ... ... ... ... 50 „ 8th May ... ... ..'. ... ... ... 40 „ 2nd September ... ... ... ... ... ... 30 „ 16th September ... ... ... ... ... ... 34 £254 At the date of the first payment —£100, on the 13th of December, 1878—Messrs. Home and Reid's account amounted to £124 Is. 3d. for goods supplied to Natives, as set forth in the first and second columns of the statement beneath; while the sum of £100, paid on account, was charged in Young's cash-book, as shown in the first and third columns ; —