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No. 164. Sir,— Niue, Ist April, 1905. I have the honour to forward to you herewith a statement of the Niue Island revenue for the quarter ended the 31st ultimo; also returns showing the state of the banking account and the total funds to the credit of. the island on the 31st March. The Customs revenue amounted to £144 2s. Bd., a's against £333 19s. 7d. for March quarter, 1904. Lever's Pacific Plantations (Limited), who pay the bulk of the Customs duties, this time imported only about half their usual quantity of goods. Not only that, but they have shipped away part of their surplus stock, obtaining drawback of duties on some of it. This bears out the suggestion contained in my letter to you of the 13th January, that the traders here have been overstocking. The loss of the revenue formerly obtained from liquor will also account for part of the shrinkage. The expenditure has been small this quarter, and the cash on hand here is £761 Bs. Bd. The balance shown in the banking account is only approximate, as I have no knowledge of the amount of the cheques drawn by Mr. Maxwell in Auckland. You will notice that the total funds to the credit of the Administration amount to £2,361 6s. 5d., an increase since last year of over £200. Interest due will have to be added to this, also stamp-sales since the 31st October, 1904, and the cheques drawn by Mr. Maxwell deducted. I have, &c, A. Paul, The Hon. Ci H. Mills, Minister in Charge, Acting Resident Commissioner. Cook and other Islands Administration, Wellington.

Enclosure. Niue Island Revenue Account for Quarter ended 31st March, 1905. 1905. Receipts. £ s. d. 1905. Expenditure. £ s. d. Jan. 1 To Balance brought forward .. 647 14 8 By Labour .. .. .. 11 4 6 Customs duties received .. 144 2 8 Road work . . .. 6 3 0 Shipping fees .. . . 212 6 Freight " Countess of Ranfurly" 12 2 7 Emigration fees .. . . 9 2 0 Stamps for office use .. 0 5 0 Court fees .. .. 010 0 Interpreter .. .. 0 5 0 Wine (colonial), sold under Stout, purchased under LicensLicensing Act .. .. 710 0 ing Act .. .. 3 0 0 Stout .. .. .. 3 0 0 Whisky .. .. .. 0 17 3 Whisky .. .. .. 0 3 0 wine (colonial) .. .. 10 0 Miscellaneous .. .. 0 1s Horse-feed . . . . 016 0 Stores for Niue Government.. 0 12 6 Boat's crew .. .. 10 0 Refunds and drawback of duty 14 12 0 Allowances to constables .. 1 10 0 53 7 10 Mar. 31 Balance—cash in hand .. 761 8 8 £814 16 6 £814 16 6 A. Paul, Niue, Ist April, 1905. Acting Resident Commissioner. Niue Island Account Current, Bank of New Zealand, Auckland. 1904. Dr. £ s. d. 1905. Or. £ s. d Dec. 31 To Balance to credit .. .. 587 3 0 Niue stamp-sales in New Zealand to 31st October .. 12 14 9 Mar. 31 By Balance (approximate) to £599 17 9 credit in bank .. .. 599 17 9 A. Paul, Niue, Ist April, 1905. Acting Resident Commissioner.

Total Funds to Credit of Niue Island Administration on the 31st March, 1905. On fixed deposit, Bank of New Zealand, Auckland ... ... 500 0 0 In Post-office Savings-bank ... ... ... ... 500 0 0 Balance (approximate) to Credit Account Current, Bank of New Zealand ... ... ... ... ... ... 599 17 9 Cash balance in Niue ... ... ... .. ... 761 8 8 £2,361 6 5 A. Paul, Niue, Ist April, 1905. Acting Resident Commissioner.