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Enclosures. Niuk Island Revenue Account for Quarter ended 31st March, 1904. 1904. Dr. £ s. d. 1904. Cr. £ s. d. Receipts. Disbursements. Balance from 31st December, 1903 1,101 1 8 Horse-feed .. .. .. 5 5 9 Customs receipts .. .. 333 19 7 Office-rent .. .. .. 1 10 0 Trading licenses .. .. 3 0 0 Survey labour .. .. .. 12 12 0 Fines and fees .. .. .. 18 19 0 Labour .. .. .. .. 17 4 0 Shipping .. .. .. 1 19 0 Refunds .. .. .. .. 6 7 4 Miscellaneous .. .. .. 12 0 Sundries.. .. .. .. 4 19 Emigration fees .. .. 5 10 0 Purchase of horse .. .. .. 15 0 0 Sale of tobacco .. .. .. 417 6 Road expenditure.. .. .. 341 7 3 Stationery .. .. .. 19 6 Stamps for office .. .. .. 0 5 0 Compensation for trees .. .. 11 6 0 Timber .. .. .. .. 0 10 0 Canoe-hire .. .. .. 0 8 0 Freight .. .. .. .. 0 5 1 Allowance to police .. .. 1 10 0 Survey material .. .. .. 7 5 1 Food for prisoners' .. .. 1 18 3 Damages .. .. .. 0 16 0 Allowance to Councillors .. .. 218 0 Interpreter .. .. .. 0 15 0 Assistant's salary .. .. .. 17 0 0 £449 14 0 Remitted to Bank of New Zealand .. 359 5 3 Mar. 31 Cash in hand .. .. .. 661 9 6 £1,470 8 9 £1,470 8 9 C. F. Maxwell, Ist April, 1904. Resident Commissioner, Niue.

Niue Island Account, Bank of New Zealand, Auckland. 1904. Dr. £ s. d. 1904. Cr. £ s. d. Brought forward .. .. 1,074 6 9 Brought forward .. .. 684 16 3 Draft, Bank of Australasia .. 218 0 P. F. Colledge .. .. .. 3 5 6 Lever's Pacific Plantations 32 0 0 Upton & Co. .. .. .. 12 0 Expenses of Auditor .. .. 21 0 0 Postage .. ..' .. 0 0 2 Mar. 31 Balance to credit .. .. 399 010 £1,109 4 9 £,1109 4 9 C. F. Maxwell, Ist April, 1904. Resident Commissioner, Niue.

Total Funds to Credit of Niue Government on 31st Mahch, 1904. £ s. d. Cash in hand in Niue ... ... ... ... ... 661 9 6 Balance, Current Account, Bank of New Zealand ... ... 399 0 10 in Post-Office Savings-Bank ... ... .. ... 117 12 0 in Post Office ... ... ... ... ... 439 4 11 At fixed deposit, Bank of New Zealand ... ... ... 500 0 0 £2,117 7 3 To be added: Interest on Post-Office Savings-Bank Account and stamp-sales in Auckland since 31st July, 1903. C. F. Maxwell, Ist April, 1904. Resident Commissioner, Niue.

No. 168. Cook and other Islands Administration, Wellington, Sir,— Bth April, 1904. I have to acknowledge the receipt of your letter of the 25th February, forwarding Ordinance No. 1 of the Manihiki Island Council, which you have had signed by the President, Mr. H. Williams. The Ordinance was duly submitted to the Attorney-General for his approval, but he has returned the papers with the following minute: — Before this Ordinance is submitted for the assent of Hia Excellency the Governor, there should be a certificate by the President of the Island Council of Manihiki to the effect that the Ordinance was passed by the Council. The letter of the Resident Commissioner of the 25th February, 1904, shows that the Council passed certain resolutions, and that from these the Resident Commissioner has " drafted " the Ordinance as now submitted. The letter of the Hon. Mr. Mills to the Resident Commissioner of the 9th February, 1903, informed him that he should have " forwarded the Ordinance to the Counoil after drafting it." It seems to me that the Ordinance submitted for His Excellency's assent has never been passed by the Island Council of Manihiki, who merely agreed to certain resolutions, from which the Ordinance has subsequently been drafted. I think it ehould be passed by the Island Council in the form in which it is now drawn. Albert Pitt, Attorney-General. 24/3/04. I return the Ordinance herewith to enable you to give effect to the Attorney-General's views. I have, &c, The Resident Commissioner, Rurotonga. C. H. Mills.

No. 144.

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