Gr —3.

Statement op Accounts poe the Year ended 30th June, 1931 —continued. Dairy Cattle Account. (Statement of Account to 30th June, 1930.) Debits. £ s. d. Cattle bought .. .. .. .. .. .. 1,040 3 9 Freight, droving, &c. .. .. .. .. .. 121 0 3 Rent .. .. .. .. .. .. .. 86 14 0 Interest .. .. .. .. .. .. .. 23 3 2 £1,271 1 2 (Statement of Account to 30th June, 1931.) Balance at debit at 30th June, 1930 .. .. .. 1,271 1 2 Debits. £ s. d. Cattle bought .. .. . . .. 23 10 0 Freight, droving, &c. .. .. .. .. 8 13 6 Rent .. .. .. . . .. .. 207 6 5 Rates .. .. .. .. .. 59 13 10 Interest .. .. .. .. .. 91 17 6 391 1 3 1,662 2 5 Credit. Cattle sold .. .. .. .. .. .. 25 4 0 Balance at debit, 30th June, 1931 .. .. .. .. £1,636 18 5 Live-stock : 158 heifers, £1,106.

Statement of Live-stock depastured on Stations as at 30th June, 1931.

Sib, — 102 Featherston Street, Wellington, 27tli October, 1931. I have to report that I have completed the audit of the accounts of the East Coast Native Trust lands for the twelve months ended 20th June, 1931, and have the following comments to make thereon :— Stock Account. —In the absence of Mr. H. Syme, Farm Superintendent, I have accepted without reservation the figures certified to by Mr. J. Harvey, Agent for the East Coast Commissioner at Gisborne, for the life-stock on hand at 30th June, 1931, on the various farms. Dairy Cattle Account.—Attached to this year's figures is a statement showing the analysis of this account for the years ended 30th June, 1930, and 30th June, 1931. Distribution. —-With reference to the distributions which have been made to the Natives from several blocks during the current year, Ī have checked the amounts which have been paid direct from the East Coast Trust, and have seen receipts for these. In most instances, however, cheques were handed to the Native Department for distribution to the various Natives concerned, through the Tairawhiti District Maori Land Board. I have seen receipts from the Native Land Board for the total moneys paid to them, but have not checked the individual receipts of Natives. The same procedure has been adopted in previous years —i.e., the individual payments are checked by the Government Auditor in the course of his audit of the accounts of the Tairawhiti District Maori Land Board. Interest. —Further to my remarks under this heading in the audit report on last year's accounts, the authority from the Native Land Court for these entries is in process of being obtair.ed. Subject to the foregoing remarks, I certify that to the best of my knowledge and belief the accounts are and I attach hereto a set of same for the period under review. I have, &c., D. E. Menzies, Chartered Accountant (Aust.), Auditor. The Hon. the Minister of Native Affairs, Wellington.

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Sheep. Cattle. Horses. Totals. Number. Value. Number. Value. Number. Value. Number. Value. £ s. d. £ s. d. £ s. d. £ s. d. Dairy Account .. .. .. 158 1,106 0 0 .. .. 158 1,106 0 0 Huia .. .. 2,476 1,609 5 0 164 777 0 0 .. .. 2,640 2,386 5 0 Iwinui .. .. 2,906 2,229 9 0 202 704 0 0 7 140 0 0 3,115 3,073 9 0 Kopua .. .. 4,628 3,250 5 0 565 2,112 0 0 8 40 0 0 5,201 5,402 5 0 Mahurangi .. .. 4,024 2,730 8 0 728 2,680 0 0 10 110 0 0 4,762 5,520 8 0 Onenui .. .. 4,984 3,160 3 0 608 2,183 0 0 21 135 0 0 5,613 5,478 3 0 Patemaru .. .. 3,560 2,474 12 0 433 1,517 10 0 9 60 0 0 4,002 4,052 2 0 Papuni .. .. 4,196 2,724 18 0 463 1,642 10 0 8 40 0 0 4,667 4,407 8 0 Pakowhai .. ■.. 726 550 16 0 64 188 10 0 .. .. 790 739 6 0 Pohaturoa .. .. 4,532 3,053 7 0 484 1,750 0 0 14 100 0 0 5,030 4,903 7 0 Paroa .. .. 4,781 3,588 14 0 444 1,545 0 0 13 245 0 0 5,238 5,378 14 0 Waimaha .. .. 2,934 2,016 10 0 372 1,512 10 0 13 160 0 0 3,319 3,689 0 0 Totals.. .. 39,747 27,388 7 0 J 4,685 17,718 0 0 103 1,030 0 0 44,535 46,136 7 0