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26. Q—Have you any instructions to carry to the credit of any particular Province money advanced for purchase of land ? A—An accurate account of the payment is all I am required to furnish. 27. Q —When you [purchase native lands, in what way do you proceed to obtain money ) A—l communicate to the Government that certain lands are for sale, and request certain moneys to be placed at my disposal. 28. Q —Are much sums placed at your absolute disposal ? A—lt depends upon nature of the purchase. All the money required for the immediate purchase is placed at my disposal. 29. Q—How do you draw it ? A—l draw it on my own receipt, authority having been given to the Treasurer or Commissioner of Crown Lands to pay the specific sum required. 30. Q—Are you in the habit of drawing on the Commissioner of Crown Lands 1 A—l received instructions to draw on the Commissioner at Wellington. 3'- Q —l suppose you never draw more than what is required for immediate purposes ? A—With one exception ; there was land at Wellington which could be bought advantageously, and, pending the arrival of instructions from Auckland, I received £4000 from the Collector of Customs. 32. Q—Do you give securities as a public accountant ? A—Yes ; myself in £1000, and two others in £500 each. 33. Q—Do you, when you make purchases, make official reports of the nature of the country ? A—As nearly as it can be arrived at; but difficulties have arisen in doing so from the want of surveyors. 34. Q —Are there any under Commissioners ? A—Yes ; Mr. Kemp, at the Bay of Islands; Mr. Johnson, at Wangarie ; Mr. Rogan, at Waikato; Mr. Cooper, at Wellington. They furnish their accounts to me from time to time, and I am accountable for the sums placed at their disposal for the acquisition of land. Mr. Kemp was temporarily employed as Chief Commissioner in my absence for about six months whilst I was in the South, which time he rendered any accounts that were in the office direct to Government. The Auditor-General attended, at the request of the Committee, to give evidence; and the following questions were put to him by the Committe and answered:— 1. Q —Has Mr. McLean rendered any accounts subsequent to the striking of the account No. 1 transmitted by you ? A—l believe that he has, but I have not seen them ; and I am uncertain whether they are accounts or mere statements. I received an ordinary account current, but I have not examined it; I can therefore give no particulars. 2. Q—t an you state how much cash is in Mr. McLean's hands. A—l cannot till he renders his full account? I know how much he has received from the public revenue, but I cannot state what balance he holds, until I have examined his accounts ? I have repeatedly urged Mr. McLean to render his account. 3. Q —Has he or not furnished them in compliance with your request? A He has not. 4. Q—Do you attribute this to the fact of his being absent in different parts of the country ? A—l do. 5. Q —Had you any special reasons for making this request ? A —The accounts not being furnished regularly, it appeared to me very desirable that Mr. McLean should be urged to render his accounts quarterly, as other accountants do, that he should enter into sureties for the purpose. At the same time, I am well aware that on account of Mr. McLean's frequent absence from the Seat of Government, it has hitherto been very difficult for that officer to prepare his accounts regularly ; the nature of his duties requires his frequent absence from the Seat of Government. 6. What is the amount of Mr. McLean's sureties ? A—Himself in £1000, and two others in £500 each. 7- Q —ln what mode are moneys issued to Mr. McS.ean, and by what authority ? A—l he usual mode is for Mr. McLean to report what native lands are desirable; the Government having approved, the necessary instructions are issued by the Colonial Secretary to the receivers of Public Revenues to pay the sum required for that purpose.