9 *mm—*^~}. ■■■ T; ufßcienb revenue to meet obligations without unduly taxing the necessaries of life through the Customs We advance, therefore, just as far towards this ideal tax as the conditions of a sound finance will permit us, and if we stop short of what some might desire it must be re membered that the history of financial reforms and changes shows that the ends sought to be attained were seldom if ever reached at a single effort. We pro pose to introduce a Bill lo abolish the property tax, and to provide for a land and income tax, and in respect of the land tax to grant an exemption on improvements up to the value of LSOOOfor each owner, and alao to impose a graduated tax upon all persons and com panies the value of whose land less L3OOO of improvements shall amount to LSOOO. It is estimated that the deduction of im pavements will cause a loss of revenue of about L 60,000, and the graduated tax will bring in an increased revenue of L 61.890. I have not considered it advis able to suggest a higher rate of graduated tax than that stated in the tables, Ihe payment of the additional sum of L 61.890 will form an important extra contribution to the revenue by the holders in large estates, and it will be paid by less than 3000 owners. In addition to the deduc tion for improvements thsrewillbethe ex emption Of lisoo from an owner's land, and it is not proposed to grant the exemptions when an owner's land, less deductions he may claim, will exceed LISOO. Ihuh, it a farmer h&s land worth LBOO the im provements on waich */c valued at L3OO, the exemption would make him not tax able. With land worth LI2OO and im provements L4OO, the balance would be L3OO. In the assessment of the tax an owner will be allowed to deduct from his land the amount of any mortgages, and the mortgagee will pay tax on the total of his mortgages at the same rate as the owner on his land—that is, Id in the £ — but the graduated tax will fall entirely on the owner, and he will pay this on the full value, less the allowance for improve ments. For the purposes of the tax, it is i considered that the mortgagee is a part- j owner of the land, and that he should share the responsibility in the matter of taxation, to which principle however, we make the graduated system an exception. I should here state owners will not be asked to pay the land tax on the value of the interest of any tenant who holds a lease in which he has a -marketable good will. The tenant will be assessed with , the value of his interest. We propose to graduate the tax on the following scale :— On a total taxable value of LSOOO to LIO.OOO, l£d. On LIO.OOO to L 20.000. l|d. On L20,0#0 to L 50,000, lj|d. On L 50,000 to LIOO,OOO, lk\. On LIOO,OOO and over, iftU It will interest the Committee to know what a land tax is expected to yield on this system. Supposing the ordinary Kite to be Id in the L, the result of an all-round tax of Id on the land "of persons as distinguished from companies has been estimated by the Property Tax Depart ment at L 177,596, and the graduated division of ths tax on persons at L 46,567. The all-round tax on land of companies at Id amounts to 127,36.1,' ant* the gradu ated at L 15,323. If we add these amounts together we obtain a gross total of L 266,847/ 'I. 1 attach a tAble giving the amounts that would be payable on estates held by persons and companies, and from this it will •be seen that more than L 25.000 will be paid tvs graduated tax in respect of landowners each of whom has a greater value than LIOO,OOO. These owners are less than fifty in number. As a strong and raedily grasped argument in favor of a graduated land tax I have had published with the tables attached another giving the propor tion between the numbers of those who own land and the value held. This table deserves the most careful attention of all who really desire to see the occupation of our lands placed in « hioie satisfactory condition, and it will convey a highly interesting lesson to tkose who profess to believe that landed property in this colony is so owned as to secure anything ap proaching the largest possible graduation from it Touching the principle of a graduated land lax the Committee will probably desire to learn how its incidence | bear* on wealth compared with the taxa- ] tion paid by members of the working classes. I will endeavour to (-how the amount of taxation paid through the customs respectively by an artisan and a laborer each having a family of five, the former receiving 53s a week or £137 per year and the ktter 39s a week, or LlOl per year. The artisan would pay in duty Ll2 10s 4d, equal to 9*l per cent on his earnings, while the laborer would pay Lll 11s sd, or 11.4 per cent, on his earnings. This allows for no broken periods or for period* of sickness or non-employment, during which the earnings might cease, while the paying of duty, at least to some extent, would continue. Let us now sec what an owner of land worth LlGo,ooq would pay •n"the graduate*} land tax, deducting pQpQ for imnrqrgmeijtH.. Ap l£d the t»x will amount to Is9o, or about 9| per cent, on an assumed income of L 7350. In addition he might pay 3 per cent, on his income to the Customs. The result illus trates how inequitable has been the system of taxation prevailing in this coun try, and exhibits one efficient cause of the tendency of wealth to accumulate rapidly in the hands of a few.' Assess ments will be made of both the improved and unjmproyed v^lue, and it'is hoped that efforts wiU before "successful than in this past to secure a'fftir and eyeii \alua fion, fpr-theiiejs reason to fear that many qf the jarfer estates ha,ve not been as sessed at their fair cash v.ilue, It is pro posed to give greater powers fco the Tax Commissioners in order to ensure a more equitable result. INCOME TAX. Having dealt with the land tax and itsin cidence, I now come to the consideration of a tax on incomes derived from trade and commerce. We believe the property tax to be grossly unjust in its operation in imposing, without discrimination, burdens on capital, whether productive or unproductive, and discouraging indus try./ For this obnoxious form of taxation yfe Intend to substitute an income tax of fa inthe 11.' there will be ait exemption li Lift), 'and a' deductiou by way of abatement of a like amount from income.* Which dp not; exceed 1000. Companies Will be, subject to the same, rate ©f incomf fca*, but it wilj be understood in all cases whore income tax is charged tha.t \t will »ot be levigd on jwoliU derived froju land, which is reached by the land tax. Lnder the heading of Companies are. included all joint stock corporations, b inks, shw phi", fire and marine insurance and gold mining jompanies. There will not be any exemption in the case of companies. Ihe revenue derived will not be so large as afc present, b^t'th.', }ne,idenc,e of the tax will be more equitable, and those corpora tions which are in a progressive stage will be treated leniently, while those who are making large profits will |pay proportion ately. Life insurance associations are at present charged Id in the £on the.amount of their funds invested in the colony. We propose to charge an income tax of Id in 5 on (ihe>income derived''-from personal rrop iertv;ifntlie"colo thy, but land tax wi'j >v charged on tneir Hnd'.' It> is estimated hat they will not'be so severely taxed as n the'past, and t\\e alteration-wjH, 3 think, serve at* an encouragement to |avcst in the colony, and will afford some relief to institutions that fire serving a most ■botieticlal purpose. I» order to preventmiHconceptionitwill be wall for me to state distinctly that the income tax will not be levied on any income derived from land qr from money lent on morb gago. Such property will be subject to $o, land tax, only, In, charging the tux

on incomes derived from professions and from occupations in which profit is not made from capita], and on salaries, we propose to exempt all incomes of L3OO and under, and to deduct L3OO from all incomes above this amount. An income of LSOO, will therefore pay on L2OO, and an income of LIOOO on L7OO, with a rate of 3d in the L on the first L2OO over the exemption, and 6d in the L above that amount. A person in J possession of LSOO income will pay under this proposal L 2 10s per annum, in possession of L6OO, L 5 per year ; of 1700, L 7 1O.«, and so on. Considering the comparative independence of those in possession of salaries or incomes above L3OO a year, the smallness of th« rate will commend itself as fair ; on the other hand, it will be recognised that posses sors of such incomes should not be asked to contribute the same proportion as those who derive their incomes from property. Referring generally to the alleged inquisitorial character of an in come tax, I beg tr. assure the Committee that I hay« given this my most careful attention, and I fail to see any reason why the assessment for an income tax should be more vexatious to taxpayers than that for property tax purposes, and I am convinced that it will bo possible to so*adjust this mode of collection as not to increase at all events the inconveni ence of the taxpayer. I have now to bring together the esti mates of land and income tax of amounts receivable ur.der the different schedules of the Bill :— Land tax, including land Mid mort gages, under Schedule A.D., L20'6,847. "jglncome tax under schedule B, includ ing bankf, life insurance, gold mining, fire and marine insurance, and other com panies (omitting profits from land and mortgages), and companies' debentures other than mortgage debentures, L 47,300. Income tax under schedule C, from trade and commerce, L 40,000. Income tax under schedule D, profes sions and salaries, L 15,000. These give a gran 1 total of 1339,147. Pending the '.esults, however, of the triennial valuation of property shortly to be made, and receipt of income tax re turns, it will be s£.fe to deduct from the total estimate 5 per cent as a margin, thus arriving at a total net revenue cf L 300.690. At the end of the present year, the new system not coming into force until next March, the different es timates will bo revised in the light of the returns, and it will then be possible to make a more accurate forecast of the receipts. The proposals I have the hoieor of submitting will tend, I believe, to adjust the direct taxation of the i country in accordance with the capacity of the different classes of the community to bear it. The exemption of improvements , Up to L3OOO on land affords a material re- Kef to farmers and improv ng land owners, while it direstly encourages thrift, in conveying the intelligence that industry find labor no longer mean addi tional burdens. The graduation of taxa tion on the large estates is in accordance with the principle of the equality of sacri fice, and will act in the direction of plac ing a check on monopoly. New Zealand is a colony of comparatively limited area, and it is for the people to say whether the land, out of which all must, live shall be widely distributed, or whether it shall be held by a privileged number, Our policy, we believe, raises the issue in the most practical form, while it will be seen not to be unfair when we compare the taxation contributed by the different classes. The abstract fairness of an in come tax on profits derived from trade and commerce has never been questioned. Our change in this respect gets rid of a number of exceptional taxes which retft on no principle, substituting a simple tax on profits realised, The comparatively light income tax under the head of salaries mid professional incomes will fall only upon those whose positions enable thum bo c ntributo it without in •om'enience the exemption of L 303 affording ample protection to all who will come within thy limits of the schedule If, on the whole, we have not gone far enough in tin opinion of some, or too far, we ask for that . consideration which would weigh the diffi culties of a large and comprehensive change in the incidence <jf taxation, such a-3 providing sufficient revenue for our needs, and at the same time relieving the industrial classes from the crushing effect of an unjust system. If we Inve not ac complished all that some wished, our pro posals at least will have gone far towards the end we hove in view. Had the land tax of 1878 been retained and improved we should by this time have had perhaps the fairest system of taxation of any coun try under the British Crown, but the re trogressive step taken a year later has produced the opposite result, and we are in the position of those who have been wandering on the wrong path, and are forced to "cautiously retrace their steps. It is in the light of this experience we submit oir proposals wjth rull confidence that the country is ripe for and will accept CONCLUSION, Before concluding, I consider it my duty to direct the attention of the Com mittee to the lesson conveyed by the census returns recently issued. Briefly, the rough results of the census, as shown by the enumerators, give a population of 623,352 persons, not including Maoris, against 578,482 persons in March, 1886, making W hyirVse for five years ot 44 870. But the natural increase for tins period, b,ein'g' thp excess of births over deaths, is 64,168 persons},, so that thelow by excels of' departures qver arrivals is 19 298. the arrivals recorded in the five years were 73,380 and the departures 83,048, giving a lo^s of 10,562 persons:* It'would thus appear that the unrecorded departures amounted to 873,5 persons. The full outgo of population from, the colony has evidently not been returned to the Registrar-General in the monthly statements, and it is well kn >wn that >n the years 1888 and 1890, and of late, the steamers for Australia were greatly crowded, owing to a disposition on tie part of the floating population to leave for If tw Wales}, Now, 10-e Ls alis, of wehlth and, wealth-producing po\ye which°demandis th.3 serious consideration of Parliament. We r.aturally congratulate ourselves on the increase of the exp >rts, but the reasoij for congratulation suffers aeiious abatement whei} th^ discovery is made that more people are leaving than arriving in th.c, gojany. If we cannot retain our population we should know the reason why, in order that tie remedy for such a state of affairs may, if possible, be applied. The returns of the census took us all by surprise. No one imagined that the loss had been so great, or thnt the exddus had/made" so large aii mrovd in the New JSealmd bom population. It is not (fttiq&fctory m,ere]y tq repeat the cry fctiafc tlie gelation of public works has been the cause of this exhausl.- --inc emigration. Doubtless this may be one of the causes, but if so. there is the «reater reason to shape our policy to overcome the difficulty. It appears to the Government that the first thing to lie done is tp obtain an accurate knowledge of the'facts^hW many lipeop?e'are un employed/ why' employment does not exist for all, whether labor should not be organised by the assistance of Govern ing sq that it may be more equally, dis tributed and menmqre easily find enn Joy ment. In a word, what is wanted in i this respect is v system W<*W wlii 6 li statistics may bo furnfchod to a qentral office at frequent intervals, weekly or monthly, of the state of the labor market in every part of the colony. The unem ployed evil appears to be centred princi pally in the large cities, to which men oi?t of work seem, to be attracted. As

the first step in the trwfment of disease is to submit a careful diagnosis, so we must know the conditions surrounding I the unemployed malady before we shall Ibe able to overcome it. We are thin naturaly led to the practical consideration of the establishment of a Labor Bureau, under the charge of a Minister of the Crown. Having obtained our informa tion, the next step of course is to apply it so as to utilise this wealth in t c form of human beings, who are wandering f through our streets in search of work, or who are leaving us altogether because there appeared no gleam of hope if they remained. I have referred to the cessa tion of public works as one of the assigned causes of the exodus. Does it not show that the method of carrying on public works has been radically vicious, when they no sooner cease than those engaged oa them are compelled to emigrate I If the Public Works had been made subordinate to settlement they would have created a demand for population; on the other hand, in the way they have boon conducted they | have been instrumental in driving it away. I submit as a subject for earnest con sideration of the Committee, that not a mile of road or railway should be con structed by the colony in the future with ! out provision being at the same tima made for the location of the people engaged in the work on the land, if possible, in the ! neighbourhood. This may mean a radical change in the methods of entering into I contracts, and it certainly will entail a moro direct responsibility on the Govern- I ment, but it will transform into s uidy ' settlers, with a stake in the country, a large proportion of those, who, seeing no prospect here, are ready to embark for I other lands. 'Vith a view to immediate relief, and ■ op] i igth • xodus,wepropo c to put in hand such public works as are of a productive character, aud for which moneys are available. Our first duty as legislators, it appears to me, is to see that it is made easier for the people to have comfortable homes. A great aggregate wealth may be built up in thje hands of a f •<* whi'e tl • many n »7 be pr-u c ised but this is not civilisation, and it is not n sign of heidih in the State. . In the "Financial Reform Almanac for 1»-»1 we have the following appalling statement offices:-—" In London one person in every five will die in tl • work house, hospital or lunatic asylum : in 1888, out of 79,949 deaths m London, 41,505 being over twenty., 10,1/0 were in workhouses. 7113 in hospitals awl 380 in lunatic asylums, or altogether 17 663. Moreover the percentage is in creasing, In 1887 it was 20.6 of the total deaths? m 1888 it rose to 23,3., Ihe in crease was exclusively in the deaths in the workhouses and infirmaries. Considering that comparatively few of the deaths are those of children, it is prolable that one in every f< ur London adults will be driven into these refuge* to die, and the proportion in the case of the ltiai-ual labor class must of course be still larger. The number of persons who die whilst in receipt of outdoor relief is not included in this calculation. The number of pauper funerals is not given in the ofncial re turns, but it is computed to bo at least one-third of the total number of deaths, and that in spite of millions of insur ances in burial chbs and industrial insurance societies." And this 13 the civilisation of the wealthiest city of the world. Well may we question the eco nomic and social system, of which this is the product. Should we not seek to establish our civilisation in this new; land on a Lroader basis, in a deeper sym- ; pathy for humanity? Nor need we fear that In pursuing this aim we shall fail to reap that material prosperity of which financial statements aim at being the embodiment. The wide diffusion of wealth and industry among the people are the surest guarantees of a buoyant revenue and a heal, liy exchequer. I see only the closest relationship between a people well placed and fu'ly employed, •md a State e.i.joying the Ugliest credit , m. 1, discharging every ;)blij;at/oi>, moral j and legal, imposed upon it. In urging thu consideration wu are re-minded of a maxim which wo believe to be the ossance if all sound financial anl social economy, that the safety of the people is the high est law and demands the first considera tion of the State. 1 have, Sir, to return my sincere thanks to hon. members for i heir attention.

Licensing Matters

(I'KR FRKSS ASSOCIATION,

Oamabu, June 16 The polling for the election of a Licen sing Committee took place to-day, and rc suited in the reversal of the previous deci sion of the ratepayers. The polling was m follows:—For the Moderates 12b/, for the Prohibitionists 1082. The number who polled at the last election was .340, and on the present occasion 491. Ohkistchuhcij, June If. It is stated that the Secretary qf the Licensed Victuallers' Association! lias W- an. fctbrmatfon. agai^ \V, J., Ru«W, ftn» violating the nr-ovisionsof the Licensing Act by acting on the Sydcnham Licensing Committee while being a paid o.tticer ot tiie Government.

Local Railway Matters.

[srECIAL TO GUARDIAN,]

W-Et-LDJOTftN, .^U6 I<>, The Mf nber for Ashtyplou interviewe,cl the Railway Commissioners to.cUy m reference to' compV'tpg flip plan,titfg fit Railway Reserves in dast strcset, »"d als« us to the discontiniyiUP/J of 44iyin« the nicrhb train at Bromove, Tq the likttey question the Oummwsl'JUoru liforoised their careful cons-deration, but they lio.U out no hope as to the first,

The House of Commons and Compensation.

IMPORTANT "RESOLUTION.

In the House of Commons on April 27, Mr John Ellis moved—"That this Hoy.se is of opinion that a large reduction in the number of houses licensed for sale ot intoxicating litjuors \s desirable, ai.d thatp, local authorities sl\ou\d be'entrusted vr^th further, powers of control oy,erth,e, issue of such licenses, an 4 wfyh, re.sp.eot to the daj a and liou,m during whu>h/ t,he. heens'.d, houses should be Qpgft." Mr PuHon moYpd, tq «¥«»s>ftftw the ri vat word " that the wovcls " provided adequate compensa tion be paid." In the course of the de bate, Mr J. Mo: ley supported the motion. On a division the amendment was carrried by 190 votes to 129, a majority oi? 61 The motion j v s amended, 5 was next carried by 182 vo£cs against 111, a majority of 71. Commenting on the matter, "The Times" writes : —Mr Ellis' \uotion was of a mode.-st and n}Hiinusin.g character, in contrast with somq of the extvavatrant Local Option Bills that have beon lately introduced. This iv, however, no more than was to bo expected. It is in the application of abstract prepositions to concrete facts that difficulties arise and injustice is done. Mr FjiUon. offered an amendment deolarmg that no' scheme *ould be 'sat'isfiiictciiy which did not provide comtensatioh for the pecuniary interests attected by the withcVawal of licenses ox\ %e\]pr?A %tf>Vf\dh- Mv Morlev'si re^oraed J\dmiaß.ion of an "equitat^e "■ "claim on this score hmi into a laboured arEumensto prove th?\t the publicans, after fch© notation c>f l:\ sfc year» must he ttvktiij fco have had uuUoo that their Ucenaoa were held at the pleasure of their neighbors. The I%'io of this seems o halt a littl*. It is not surprising that the House, after a desultory debate, re jected Mr Ellis' propositions, and ac[ cepted Mr Fulton's amendment. The cte§iro of Farlianwut to abate the evila of

] the drink tiaffic has been once more placed on record, and at the same time the equi l table claim which Mr Movie? and even Sir Wilfrid Lawsor used to acknowledge in other days has been reaffirmed.

Municipal Conference

(PEK PRESS ASSOCIATION.)

Wellington, June 16. At this forenoon's sitting it was decided thH a clause be inserted in the Ac< making it a fineable offence for owners of houses'to let or allow the same to be used for immoral purposes. A motion that it is desirable" that powers- to regulate the amount of open area of ground which should be attached to each dwelling house should be fi*ed by statutory legislation, was lost. It was resolved that power be given to municipal bodies to compel owners of v&cant sections to fence same in all cases, and costs of such fencing, if undertaken by the corporation, to be charged on the land. A motion that the Legislature be asked to more liberally define what is a common lodging-house, and also to empower municfpalities to approve or disapprove of the internal fittings of such houses, etc., was lost by 12 to 10. J

THE ABHBUUTOK C-TIAJiDIAN,/ WEDNESDAY, JUNE I*7, 1891.



W. H. Collins and Op,, TIMBER & COAL MERCHANTS. EAST STREET " FRIEDLANDER BROS. HAVE THE FOLLOWING SHIPS TO ARRIVF— Warwickshire, Bankville, Lake Superior. ~*-W ANT ED- •:'. " 5000 SACKS WHEAT FOR SHIPMENT PER ABOVE.VESSELS. IMMEDIATE DELIVERY] " ::' ;: 1 -piUCE -/niVEK. f'\i Friedlander Bros. GEORGE JAMISON WOOL, GRAIN, AND GENERAL MERCHANT, ' '&' ■■.■ I ■■;■■■■■■■■■■ l- * . ■■■■■■ '• ■;: :■■' J. :';.■•.■!&■>i ■ ■ ■■ ■• i i -v X-: -1 Seed Wheat, Oats, & Barley; * :' ;< '' —ALSO—" v ' ' ""' " ; ' " l BLUESTOI^E, PLOUGH SHARES, OILS, FENCING WIRE, STAPLES, TEA, SUGAR, FLOUR, SOAP, CANDLES, [OATMEAL, & GENERAL FARM STORE&. DRAI\ IMIM:§-AII Sizes, v AO-ETSTT POR THE NEW ZEALAND FIRE AND MARINE INSURANCE CO. " ■. ■ - ♦ THE NEW ZEALAND SHIPPING CO. ■.'.■",'■ THE UNION STEAMSHIP COMPANY OF NEW ZEALAND., rTAVING PURCHASED ON HIGHIY SATISFACTORY TEBMS AN IMMENSE STOGI COMPRISING-^ : DRAPERY, 1 > CLOTHING, ' BLANKETS, FLANNEIiS, eft. Have every confidence in offering the saui^ uotfonly tojheir Friends, but to the General Public for llllllllililAi U Uilfefe \ special Room for lifnoleuns * €nrpel« 9 has been Ailed up IJS OUR PREMISES Jg ! I KAUPOri TTOTTSE ;? ASHBUBTamI EOBEItT ' :: M'Uli^ PRACTICAL WATCH AND CLOCK MAKER, JEWELL^RfS^^ Was to hand a n immense Stock o f WATCHKS, CLOCKS, JEWELLERY |j PLAT 3of the latest and most approved designs.. ' • WATCHES.—^oId and Silver, Eenglish and Geneva, Ametjcan Hunters, Grystals. ' - JEWELLKRY. -An almost endless variety of Fine Gold, Bright Gold Silver Brooches, Lockets, Lnd;'cs' and Gentleineii's Guards, p &c./ t s«v J" A splendid assortment of Gem, Weddhu;, Keeper; and Signet Rings of all sizes. A large and well selected Stock of MARBLE CLOCKS and TIMJJ^PjipCES, Silver Plated Goods, suitable fur Christmas and Wedding Presents, at redfuced|>rices. Exceptionally liberal terms to Presentation u'ommittaeg, School Committee* &c. &c. Al iDepartments'of works done on the Premises with deupatoh, and at modtrit liaFgl EAST STREET, ASHBUBTO^U; »;



£^~ O W LAN D I NG,- Ex Bkambletye, 100 TONS 100 splendid NEWCASTLE COAL, to be sold at LOWEST RATES. > A trial solicited. J. A. CLOTHIER, t" TinwaldJ ART NEEDLEWORK AND? FANCY DEPOSITORYj, / CONTAINS the Latest Novelties 'in | \J Fancy and Artistic Needlework direct from Home. In addition to the above Mrs Adams Has opened special Lines in APRONS, PINAFORES, Ladies', Children's and Infants' CLOTHING. SOCKS and STOCKINGS knitted by latest iirproved Knitting Machine. Agent for Mesdnmcs Weigel and Butterick's cut paper patterns," and for -the Eclipse Dye Works. Registry Office for Servants. EAST STREET, ASHUURT ON.



ASK YCUR GROCER FOR CAN'T IJJI BEAT BA.I£IJN« POWDER. : iH UARA.NTEKD absolutely pure, and I \IX proved to be the beat for making delicious Scomss, Cakes, and Pastry. Sold by all leading Grocers in Tills, 6d, Is, and 2s each, and wholesale by t*ie manufacturer, G. E. WARBURTON, Chemist, "Tub Pharmacy." 6HOO T I MA R U, I Giving up Business 1 IN ASHEUKTON* S. W, ALCORN & Co, BEING desirous of Closing Business in Ashburton within two months, have decided to hold a GRAND CLEARING CHEAP SALE. I The People of Ashburton Town and County will now have an opportunity of .securing such Tremendous Bargains of New and Fashionable Drapery as they have not known for years. Every artie'e in stock REDUCED REGARDLESS OF COST, in order to Clear Quickly ; and marked in plain figures in red in\ % No accumulated Old Stool- to get rid of* all our stock being new, fashionable, and of superior fivtalitv. TER.MS CASft.—For-parcels of over ! £IQ, approved Bills at two Months will be taken. Kit, This Great Sale Com»iencea on FRIDAY, MAY 2S. Hats and fton.nets Trimmed FREE during the Sale S. W. Alcorn & Co., _Eji ST STREET, o 236 UPPER ASHBURTON ROADIJOARdT TENDERS are called for Shingling; portions of the Alford Forest Roadi between Rawles' Crossing uakl sorae three miles above Greenstre&t School, where required, some (KlOor 700 yards of Shingle will be. required. Particulars of \york can be had on application to the Clerk. Tenders to be in the Ash/burton Post Office by 12 o'clock noon o» SATURDAY, June 20th, addressed to the Chairman, a,nd marked " Tender." The lowest or ! any tender not necessarily accepted; By Order, .1. DAVISON, 6 141 . Clerk. SOUTH RAKAIAROAUDiStRK)? —Notice to' Defaulting Ratepayers. I am instructed by resolution passed % the Boanl to recover all Rates for the year ending March 31, 1891, before the 30th June instant. ALL RATES'not paid before Juno 20, 1891, will Ue SPED FOR without furthernotie^-— A, Makmg, Clerk and Collector to the' Board. 6 *69 A SHPaJRTQN BOROUGHCSON^t? j\ —-Tenders are invited from qualified persons for th.9 office of Engineer »wd Custodian to the Ashburton Fire Brigade. The amount of salary rtqitfred to be stated byfche Applicant^, a dwelling house rent free being pjwided' by the Council. Schedule oj duties may be seen, and ten dens with testimonials are to bo delivered, at the Town Clerks' Office, on or before* Saturday, the 20th June inst. Chab. E. Fooks, Tuwn Clerk. Ashburton, Jy,e 12th, 1391. _^_ 6 124 SPLENDID EATIMO POTATOES. mHREK SHILLINGS a Bag w 30s a JL ton, delivered. g_B7 ,_ D> THOMAS. * * ._* * * * * * *:: * FOR * :speedy cure; CONSULT . DR. T.EA3TOE ABBOTT,. 19 QUEEN'S WALK * (Oppotitt Town Hall),] g » MELBOURNE. » »m * * * -■* *~#



Clearing Bale AT LYNDHUEST, OK Thursday, June 18, 18 9 1. MR D. THOMAS has received in structions from Mh G. Gaul, who has sold his farm, to sell as above by Publio Auction on the Farm, LYNDHXJItST, The whole of his LIVE AND DEAD STOCK ns follows, viz., G Good Draft HORSES, and their Harness 1 Trap HORSE (can be recommended as thoroughly «ood and quiet) 460 Crossbrud LAMB*S, a very good line, Well built TRAP, by Jambs and Price, Set Trap Harness, Stee McCormick String Binder, Wire do., Two Farm Drays with Frames, One Tip Cart, Cambridge Roller with Turnip Canisters, McSherry Drill, Wo xlen Harrows^ Two Grass Scrippers, Two Dio,u.b}e and One Single-Ji'urrow. Plough, Chaffcubter and Horse power complete, Corn Crusher, Djs.c Harrows, Chain Harrows, Horse Covers, Rick Cloth, Wheelbarrow, Grindstone, Saddle and Bridle, Shaft Harness, Oaten Sheftves, Sixty sacks Oats, Seconds Wheat, Swingle-trees, Wire Netting for Sheep, Wool Table and Press, Two Ircn Tanks, empty Sack's. Two Pigs, and a very la,rgu number of useful SmyJwQs/ Also, HousehoIdFURNITURE andEFFEQIS^ including American Qrgan. by Cornish, Ne\y Yqrfc. Every thing jit the, way of Furniture and In\pleinent« is in firs^olasa order and as they are to, he put upfor unreserved Sale tliere ought to b« a good opportunity for picking up some rare bargains. Luncheon provided. Sile at 12 o'clock. No Reserve. X). THOMAS, 5*252 Auctioneer. OTBESEKVED SALE OF CpKOCEIMES, etc. ENTIRELY NEW STOCK. TUBSDAYATHUBSnAY JUNE 16th ancUtat, 4N^ ■ TUESDAY, 23 rd, in the following week, 11 o'clock sharp. MR ALFRED HARR^ON, in* structed by, Mkh C, MoFakl.ine, who is leaving tho district (hor husband having been appointed to a position iv which many of us will probably visit him) has decided to dispose of the whole of the new and care*, fully selected stock of GROCPWE^ Choice. X*®* sVg»rs, Jams, Candles Soap, |%>ur, Oattqea^, Currauts t Raisins, Kerosene, Bisc^its^ Brushwtvre, e|c, etO(, ete t on the PREMISES* BURNETT STREET Gomin.ent. is, unnecessary, Come and see for yourselves, Not a line wjlj be withdrawn. ! Nut a penny reserve. A month ago every parcel of it arrived fresh from the Wholesale Houses Aiso, on THURSDAY/JUNE 25, the whole of the Household Furniture, Horses, Carts, Harness, eto,, on the PREMISES, MOCUP. STREET, Partigukya Nurture ativertisvineut. 1^ *'cliock sharp, ALFRKD HiARRISON, Auctioneer. The Grapery sj\lo will be stopped at 4 o'clock^ eaioh. (Jay. to allow purchasers to honie comfortably, (j 2



MONE\ TO LEND, upon freehold security, in sums to suit borrowers. Apply to Mk C. W. Puknbll, Solicitor, Montgomery's Buildings. 5 188 ODDFELLOWS' HALL. Friday, June 19 THE MIDGETS. JGENERAL AND MRS MITE, 1 HE smallest Married Couple in the worla, who have appeared before the Queen and Royal Family in ther unique Kntertainmcit, Also, — Miss Clara Spencer and Mk Alk. Lawton, in their specially selected' [Drawing-Room Perfor mance Admission, 2s and Is. N., —On Saturday Afternoon a Mati nee for Children will be held. 6 138 EAST STREET HOK.SE BAZAAK. SATURDAY, JUNE 20, 1891. 12 o'clock. MR JOHN (7. RESTELL hat received instructions from the Owner to Sell by Public Auction, at the above time and place, — 5 Superior Pedigree Draught MARES and GELDINGS ; all young, sound, and good workers. Further particulars in future advertise ment. JOHN G. RESTELL. J. R. BLAND, 6§140 Auctioneer.



Sparrow & Berrymaa VXT ISH TO CALL SPECIAL ATTENTION TO THEIR i TWO NEW DEPAETMBMT ri viz., ' BOY'S AND YOUTH'S CLOTHING O" ENTIRELY NEW bTOCK. ' , tTi L*K«E AND CHOICE ASSORTMENT IN ALL SIZES. MEN'S «ND BOY'S BOOTS AND SHOES OF EVERY DESCRIPTION. ___^_ _ALL GUARANTEED QUALirY. OTJIfc POLICY. Gkntlbmen.— i , w hI n to maintain our reputation as "Ths Leading Tailors and Out fitters in the District we will always endeavour to show the Largest and Best Stock , in each Department and guarantee perfect, fit and Best Workmanship in every garment to measure at the most reasonable prices. NB. We wish it to be definitely understood that we do not take orders from patterns «nA get suits made up in factories (like slops), but we always employ an efficient staft of first class tradesmen (tailors) on our premises. 2. We will not sell the so-called Cheap (low class) aoods, which are really dear at any price, bat every article we recommend we will be prepared to guarantee to give good wear. r ' * 3. By strict attention to business an;l carefully studying the interests of our customers—which we duem to be the only legitimate way to obtain their confidence and permanent support—we trust we shall always merit and receive your tsteemecl patronage . Assuring you of our best services at all times, We are, Dear Sirs, Yours respectfully, SPARROW & BERBYMAN TAILOES JLNJD OTJQ?FI1 ite^£3, 6 109 EAST STREET, ASHBURTON.



Public Notices WANTED, to Let a Paddock, Six Acres, securely fenced; close to town.—Chables^ Bkaddell. 6 142 MISS A. FAWCETT, East Belt, knits Stockings and Socks of a,ll kinds at reasonable prices by tl\e latest im proved I^mVer. ($143 CtOQtt \KWN What Is U? WHY, that D. Cunningham, Alford Score, i.s selling best Westport Coal at 11s per quarter ton, and best Newcastle at 10s, delivered in any part of the town. Altord Forest Road, Ash buiiion, 6 189 MR T. BULLOCK _. —- -^ b4b~profertßW £-200.—-Dweinn.g-.l)Quse of five rooms, together wjth two seQUons, -1-aere, Cox street, £115. -—. Thvee*roomed Gnttnge and Ignore .section, Grey street, £100.—Oottago. ana NQetion, Town Belt East), £20). - Desirable pioperty, Beach Road, Trevorton. Five-roomed Dwelling house in first-class order. Very nice property. £148.—■ Dwelling-house of five, r^oms, together with |-acre, Wttlia^ street. £130.—i-acro, Bast Bolt, with Cottage. £195.—Fiv.e-rooine.d Ho.use j*i Cox street^ with l-.acre. section and y-Ql^ SAL^.—l^gh^ forest very desir able Su^rb^rn I\oporty fronting the Dunlin,, p^VQ a. vevy good iuvea'ment, AftT^y to T. BULIiOCK. TO LET.—Shop in corner of Arcade, now in the occupation of Mrs McFarlane. Good opening for an industrious man. Apply to T. B.yiiLOC^. TREES. TREES. TREES. ""I" 1 HE undersigned has much pleasure in I I. oflcring a l*\i'g\) o,f tup fullow ii\g truea, plunks, etc, which aro now roady for planting:—Apples are nil twice gralted on blight proof stocks and guaranteed to keep clear of the woolly aphis blight on roots. Apples, Apricots, Cherries, Peaches, Pears, Plums mid Quinces of all leading, varlt^es j Goose berries ftnd GvaTai^k j Gr^e-V^nes of the best varieties.'. Pinus Tnsignis, 1 and 2 year old, Larch I,' 2, and 3-year-old, Pinus Larkisj Abies,' "\\^vU§ 1^! Norway Spr'uc^ Mensie^sii j also, IQQjOOO Macimwpa \ year^ a gr^nd in\e \ and 30,000, 2; years transplanted, the beist in the district. Ooin,e ant^see far yourselves. All kind? of o!^}v<uon Lg4TvQesnnd Shrubs, UoHea, Cjivmejljivs, Khododendrons, Jas mines, Honeysuckles, Araucaria Im bricuta, etc. Also the newest and leading varieties in Chrysanthemums. N.B. Orders may be left with Mr W, C. Davis or Mr R. Alcorn, East ftfcteufc, AM ordeis by post f^liail receive niy p»":o»»J)fe attention. Ofitalogues ll oil appUcation 1* rf,AM(J^'t >ORTE,R ) Clifton'Nuraer^ ' 056 ' " AUento !n, Ashburt<S»,



Keatikg's Cough Lozenges cures Cough Asthma, Bronchitis. Medical ttstimo states that wo other medicine is so effectual in the cure of these dangerous maladies One Lozenge alone gives ease, one or two at bedtime ensuaes rest. For relieving difficulty of breathing they aie invaluable. They con tain no opium nor any violent drug. Sold by all Chemists, in tins, Is Hd and 2s 9d each The Best Remedy for Indigestion— Norton's Camomile Pills are confidenty recommended as a simple remedy for Indigestion, which is the cause of. nearly all the diseases lo whicn we are subjects Nouton's Pills, with justice called the 'Natural Strengthener of the Human Stomach," act as a powerful tonic and gentle pnrient, are mild in their operation, and afe under any circumstances. Sold in bottles, at Is I^l, 2s 9d, 11s, by al' medicine endors throughout the wo Id* Holloway's Ointment.—The great clij matic variations which soldiers and sailors experience render them liable to a variety of diseases, the development of which is favoured by exxiosure and hardships—often, it is to be feared, by their own carelessness as well. Holloway's remedies afford a safe and easy means of" cure for those constitu tional and local maladies which are so frequently engendered by residency in unhealthy climates and by incautious living. The Ointment is a wonderful healing application, and it cleanses the surface of oul sores and ulcers, soothes the throbbing and pain in eases of inflammation, and checks the progess of skin diseases. The Pills purify the blood, cleanse the liver, and emove all noxious matter from the system. The best medicine is Sander and Sous Eucalpy ti Extract. Test its eminent power ful effects in coughs, colds, influenza, etc.— the relief is instantaneous. Thousands give the most gratifying testimony. His Majesty the King of Italy and medical syndicates all ovoi' the world are its patrons. Read the official reports that accompany each bottle. We have no occasion to offer rewards in proof of the genuineness of our references. The official reports of medical clinics and univer sities, the official communications of the Consul General for Italy at Melbourne; the diploma awarded by the International Exhibition Amsterdam —all these are authentic docu ments, and, as such, not open tq doubt. We add here epitome of one qf the, various cas«js treated at the clinic of Schultz, M.D, Pro fessor, etc,~ <((J. 8., 24 years old; conges tional abscess on the thigh, Incisions made iv two places. Although Lister's dressing was applied, the secretion beoame, two days later, 'very copious, and had adopted a fcutid decomposed eharaoter. The temperature rose enormously. In consequence the dressing was removed and in its place were made during the day-time repeated irrigations with Eucalypti Extract. The offensive flcter ds appeared very soon, the fever abated within a few days, and the patient recovered after the lapse of several weeks. In this instance we iniidt not lose sight of the' fact that the latter treatment saved the patient's life.' Advt.) 3 Teas free from any excess of astrin gency. South British Tea Company s pure lends. All storekeepers Countess, Du-:hess, Princess, Empress are the registered uain.es of the new teas Free from any excess of stringency We are informed that the South British Tea Company have introduced heir pure teas into Ashburton.