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19. That if an occupier who has received a reduction sells out after ten years' occupancy, it bo at the discretion of the Land Board to collect arrears before transferring. 20. Suggestion re stock and station agents taking over current account. 21. That stock accounts held by firms be taken over by the Government. 22. That advances for lime be treated as special advances. 23. In connection with a second mortgage under section 2 : — (a.) Where the value is less than the settlor's liability to the Crown, the settler to be re-established on a new basis of value, if by doing so he is likely to succeed. (b.) Where the Crown's advance is amply secured, but the value is not covered by other encumbrances, that the settler's position be stabilized by the discharge of all liabilities in excess of realization value. If the subsidiary mortgagee to the Crown refuses to fall in with this proposal, then in the interest of the Crown and the settler steps should be taken to force the position. (c.) That where a second charge exists against land under mortgage to the Crown, the equity in same should be purchased and a further advance made to the settler for the amount. The existence of these hamper a settler in his operations, and can in most instances be negotiated for discharge with advantage. (d.) That capable and tactful men be appointed to endeavour to make satisfactory arrangements with holders of private mortgages subsequent to the Crown's security. (a.) That no concession be made in cases of second private mortgages unless the second mortgagee will allow similar concessions. 24. To remit one year's rent or interest and postponement of two years' rent or interest to end of term. Recommendation to be general and to apply to all settlers. 25. That pound-for-pound subsidy be granted for the eradication of blackberry. 26. In certain cases, management of soldier farms to be placed in the hands of suitable trustees. 27. Government to guarantee fruitgrowers on export of fruit. 28. That the limit of advances for large bush sections be increased to £3,500. 29. That there be no limit regarding advances for stocl< on large bush sections. 30. That the limit of advances on partly improved farms be raised from £750 to £1,200. 31. That reliable and tactful men be appointed to interview second mortgagees. 32. That assistance be given to cope with the rabbit pest. 33. That in certain cases better road access be provided. 34. That additional Rangers be appointed. Referring to Schedule 1 appended hereto and summarized below, showing the estimated cost of giving effect to the various recommendations made by the Inquiry Boards and the estimated cost of giving effect thereto as modified by the Land Boards, it must be recognized that the figures are approximate only. The utmost care has, however, been exercised in the compilation of the figures, and it is considered that the schedule gives a very fair estimate of the position. A perusal of the schedule will show the cost as under : — Estimates Estimates calculated on calculated on Inquiry Boards' Land Boards' Recommenda- Recommendations, tions. .£ £ Loss of capital .. .. .. .. .. .. 1,255,634 995,383 Annual loss of rent, and interest owing to reduction of capital .. 62,906 49,236 Immediate loss of rent and interest on remission .. .. 472,453 363,829 Postponements .. .. .. .. .. .. 408,194 537,429 Capitalization .. .. .. .. .. . 46,074 7,220 Additional money required for current account beyond, present limit 293,220 255,820 It is in this Schedule 1 that the conflict of opinion between several of the Inquiry Boards and the Land Boards shows out. In several instances they are not in accord, but in others are quite agreed. The reports of the Commissioners of Crown Lands, giving the conclusions and deliberations of the several Land Boards arising out of their meetings with the Inquiry Boards, are appended hereto, and bring out prominently the points of disagreement. Each Land Board spent some days considering the Inquiry Board's report concerning the former's district, and much weight must be attached to the experssed opinions of these gentlemen, who are very familiar with the districts which they respectively administer. There is no difference of opinion between Land Boards and Inquiry Boards in the principal issue at stake —viz, that assistance is necessary : both Boards' answers are in the affirmative. They, however, disagree in some cases as to the form the assistance should take. In North Auckland District, for example, the Inquiry Board's recommendations are for revaluation, remission, and capitalization ; while the Land Board's recommendations are principally for postponement of rent and interest. In this connection, Schedule 1 shows at a glance in what direction the asfistance is recommended by the Inquiry Board and Land Board respectively.

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