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grounds. The following statement shows the amounts which have been so released to the persons beneficially entitled thereto or to their authorized agents. These figures comprise only amounts which have actually been refunded by the Custodian, and do not include the value of properties in regard to which'power to retain and liquidate has not been exercised (e.g., assets belonging to internees or other ex-enemy nationals who have been permitted to remain in this Dominion, certain property belonging to the British-born wives of German nationals, &c.). Payments made in respect of claims established by New Zealand nationals are not included in this statement. (1) Amounts belonging to persons or firms who have submitted satisfactory documentary evidence that they possessed prior to the outbreak of war, £ s. d. British, Allied, or neutral nationality, or were in a condition of statelessness 16,838 8 8 During the war all persons resident in enemy-occupied territory, irrespective of their nationality, were regarded as enemies for the purpose of the War Regulations, and consequently all amounts payable to them during the war were required to he paid to the Custodian of Enemy Property. On the conclusion of peace the necessary steps were taken to release the amounts belonging to British, Allied, and neutral subjects, or persons without nationality. (2) Amounts belonging to persons of former enemy nationality who have acquired the nationality of an Allied or Associated Power under one of the principal Treaties of Peace, or were otherwise entitled under such treaties to the release of their property .. .. .. .. .. .. .. .. 6,730 19 9 These persons are entitled to the release of their property in accordance with the express terms of the various Treaties of Peace. (3) Amounts belonging to British-born subjects who lost their British nationality on marriage, and who subsequently to the coming into force of the Treaty of Peace have been renaturalized as British subjects .. .. .. 29,312 19 1 These moneys have been released in conformity with the policy of the Imperial authorities in connection with similar cases in the United Kingdom. (4) Amounts belonging to British-born wives of German nationals .. .. 16,346 5 2 (5) Proceeds of investments representing savings from earnings made in New Zealand by German nationals who were not at the outbreak of the war permanently resident in the Dominion and who are now in necessitous circumstances .. 3 ,028 3 9 (6) Compassionate releases upon grounds other than (3), (4), and (5) above . . 10,161 17 9 (7) Moneys belonging to aliens who were interned during the war, and/or who were repatriated from New Zealand at their own request or otherwise .. 40,254. 15 5 (8) Moneys belonging to the German Church Trust at Christchurch, released in pursuance of an Order in Council dated 23rd April, 1923, made under section 54 of the Reserves and other Lands Disposal and Public Bodies Empowering Act, 1922 .. .. .. .. .. .. .. .. 971 15 2 (9) Amounts transferred for disposal by the Commonwealth Clearing Office, the liquidator of the English branch of an enemy company, or in accordance with the Ex-enemy Absentee Property (Samoa) Order, 1923 .. .. .. 1,171 1 0 (10) Amounts transferred to Consolidated Fund : — (а) Proceeds of realty acquired by a German subject which was forfeited and declared by the Supreme Court to be vested in the Public Trustee in trust for His Majesty the King £ s. d. under section sof the War Legislation Act, 1917.. .. 520 4 5 (б) Sundry amounts where the legal or beneficial owners could, not be traced .. .. .. .. .. .. 1,728 17 4 2,21-9 1 9 (11) Miscellaneous releases .. .. .. .. .. .. .. 628 11 11 £127,723 19 5 CONCLUSION. 172. I feel that on the occasion of the annual report, in addition to dealing with the actual operations of the Office it is fitting to refer to those matters arising out of the work which its extensive experience has proved to be important to its clients or of general interest to the public. I have therefore endeavoured in this report, as in previous years, to set forth the salient features arising out of the year's operations, and to comment upon some matters that seem to me to be of special importance or general interest. I recognize that the very name and nature of the Office imperatively demand that the service it renders should be of the highest character, and that the constant

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