The Ashburton Guardian. Magna est Veritas et Prævalebit. WEDNESDAY, DECEMBER 23, 1891. THE NEW TAXATION.

It ia not surprising to hear that con liderable difference exists on more than dne point of the Land and Income Assessment Act, between those who are liable to pay taxes under it and those whose duty it is to make up the returns on which the taxes will be levied. As regards land taxa tion disputes have arisen as to what do and what do not come under the head of improvements, and on what batis th«y are to be valued. These questions will no doubt be adjusted without much difficulty; but a ques tion that has aruen m connection with the taxation of foreign debenture holders m financial eoinpanies carrying on business m New Zealand may not be so easily disposed of, and may require to be dealt with m an amend ing Act next session of Parliament. Amending Acts, it may be said, almost necessarily follow the introduction of any great measu-e of reform ; the main Act establishes tli« principle, but can scarcely possibly embrace every detail m the working of the wwasure. According to a letter addressed by the Commissioner of Taxes to the Northern Investment Company oi New Zealand it appears that the Commissioner claims : 1. One penny m the £ on the registered mortgages on laud—namely, (m the case of this company) Id per £on £470,921. 2. Incon-etax at Is m t'.ie £ on fclw? interest at £~> per cent, on the Aeimitnvm issued m England, viz., £581,041. «. li^omei Tax at Is m the £ on £12,235, him the net profits M*fultf by the compMty. I. is conteuded ti*4 fca^tion uu ■Hu

basis means that the debenture-holders would be taxed twice over on their investments, namely, firstly, on the amount of the mortgages, and, secondly, on the interest on'the deben tures the principal of which had already been taxed m its form of money out on mortgage. It seems to us that the intention of the Act is clear that all money lent on the security of mortgage upon land is to be taxed per se, and that the absentee debenture-holder is to be taxed as such on the amount of the interest which he takes out of the country. The mortgage tax will as a matter of course be paid by the companies, and will re duce the amount of net profits on which income tax will have to be paid, and we fail to see that the contention that the Act imposes triple, or even duplicate taxation. Should, however, the taxation Act prove to have this effect, thero need be no doubt that the Government will take steps to have it amended before the tax is collected. The principle of the present system is that all shall pay their fair share of taxation, and no provision that may be found to work- unfairly will be per mitted to remain m force.

LOCAL AND GENERAL

J. Magee, 40 yards, was omitted from the handicap published m yesterday's " Guardian " for the half-mile race at the Caledonian Society's sports. The Master of the Home wishes to acknow- i ledge, with thanks, the receipt of 41bs tobacco from Messrs H. Davis and Holmes, also 21bs tobacco from the congregation of St. Stephen's Church, per Rev E. A. Scott, for the use of the inmates. A San Francisco professor claims to have invented an aerial bicycle. The operator's feet rests on the treadles, which work a screw or propeller, formed of four kite -1 shaped funs. Id shape the machine some what resembles a cigar, and is filled with air. It is said to travel with or against the wind. Bereaved widow (to servant): "If that is, a caller, Bridget, you may say that Mrs Henderson is feeling so bad that she is quite unable to see any one." Servant (returning): "It's not a caller, mum; it's the dress maker." Bereaved widow: "Ask her into the parlor, Bridget." The Executive of the New Zealand Amateur Swimming Association held a meeting at Auckland last night, when the champion ships for 1892 were allotted thus:—l2o yards, Hamilton; Quarter-mile, Ashburton; Half mile, Christchurch; Mile, Auckland; Water J Polo, Christchurch. The plunge and dive championships were unallotted. A lunatic giving the name of General Moroney, has, it appears, during the past few days, been bothering the manager and accountant of the Bank of New Zealand at Nelson for monej\ He states that he has £1,000,000 lying to his credit m the Bank of England, and that he has had a large sum of it put to his credit m the Bank of New Zealand here. This is purely a delu sion. He has no money m the Bank. By a hurriedly made calculation on the ground when the result of the liming ex periment at Mr Restell's farm was being tested last Saturday, the ground measured was stated to represented one-fortieth of an acre, whereas the area, 5J yards by 5| yards (one perch) is the one hundred and sixteeth part of an acre. The results will thus be that the unlhned land produced a yield of 1 toti 17cwt 161bs of grass to the acre, and the limed land 4 tons 14cwt lcjr 41bs to the acre. Speaking ;it the presentation of prizes at the Sydenham School on Friday, 2dr T. S. Weatow, the Chairman of the Boa?d of Education, paid a very high tribute to the inspectors and teachers of the public schools. He said that the temporary inspectors (Messrs Foster ane Scott) had been much impressed by the amount of good work done, and the extent and high moral tone of the education imparted to the children were the highest testimonies to the zeal and ability of the Board's officers and teachers. The Cromwell Jockey Club decided to make the public pay the totalisator tax at its annual meeting, and this decision has caused the Kavvarau Licensing Committee to exercise its powers m a singular manner. The Committee having been applied to for a temporary transfer of a license by the purchaser of the right to the refreshment booth at the race meeting, met on Friday and resolved to charge a fee of £35 (the usual charge being 30s) unless the Cromwell Jockey Club would guarantee that it would not impose upon the public the tax of 1£ per cent. An acrobat belonging to Sells Bros.' circus troupe, named Henry Zorella, met with on accident m Sydney while practis ing a fall from a trapeze. The distance from the trapeze to a net into which he falls is 35ft. This was accomplished suc cessfully, but the rebound of the net was so severe as to jerk the acrobat out again, and he fell another distance of about 10ft on to the ground, sustaining such injuries as to render necessary his immediate re moval to St Vincent's hospital. When admitted he was suffering seriously from concussion of the spinal cord. A well-known citizen brought to our office last night (says the "Otago Daily Times") a bottle containing corporation water drawn at a high level. The appearance of the water may be guessed when we say that a person, when asked to give his opinion as to the contents of the bottle, m three guesses stated that it was medicine, that it was a liquid for renovating clothes, and finally that it was gum. Another hazarded the opinion that it was honey. The water was a dirty yellow colour, and when allowed to stand for a few moments a thick sediment formed. The importance of filtering or of boiling such water cannot be too strongly impressed upon householders. With regard to the rain-making experi. ments m India, the Madras correspondent of the "Times of India" wrote on October 29 : —"Further rain-making experiments were carried out by Mr Wolfe-Murray, collector of Cuddapah, on the 25th. There being no wind to fly a kite, the dynamite was ex ploded by a fuse on a rock at an elevation of 2400 feet above the sea and 200 feet above the plain. Ten packages of dynamite, of 101 b weight each, were placed on the rock abont fifty yards apart. One fuse failed to light. The concussion was felt hundreds of yards distant. About six hours after the explosions, with the sun still shining, came a magnificent shower of rain, unaccompanied by wind and with no thunder till the rain passed over. The shou'er lasted about half an hour, when the channels running into the water tanks received a full supply. The day was rather cloudless than otherwise, The rain gauged about one inch over a portion of its area. It is estimated that thirty square miles of the heaviest rain fell not on the site of the explosiou, but $ mile or more away. Outside of the dynamite rain area tjiere was only an ordinary drizzle. The cost of the explosions was within 200 rupees."

Mr Archibald, one of their pastoral tenants writes io the Oaniaru Harbor Board, stating that m consequence of the continued "perse cution" of the Rabbit Inspector, he would be obliged to give up his Oteuiatata run (160 a). He had never seen the rabbits fewer, and it was impossible to comply with the demands of the Inspector. He wished it to be undspsfood that he was giving up the run solely on aceo»i>£ of the Inspector's demands, and not because he twuld not work it. He wished to know whether the JJoard would take it off his hands on March i, or whether he should offer it m Duuedin with the im provement*. He had pub A2OO of improve ments on it m fencing and a hut, and was afraid to put up n woolshfijij,, as ho was losing the run. He has taken 4,00!) ruklfitp off the run -The Board declined to relieve Me Archibald from " persecution" by the Rabbit Inspector by relieving Imu p,f the run.

FARMS TO LET

The proposals of the Government m relation to a change m the incidence of taxation, much as they have been, and are being denounced by bitter partizans who persistently refuse to believe that any &ood thing " can come out of Nazareth," are already begin ning to work out their justification by the test of results. Une of the chief ends m view, though by no means the only one, was the bringing about of a condition of things which should make it the interest of holders of large es tates to turn them to better uses than m many instances they have hitherto been put, either by themselves bring ing those estates into cultivation or by subdividing them among holders or subholders who will do so. That object, it begins to appear, is likely to be accomplished, for from various directions we hear of large estates which it has been determined to submit to this very desirable process, among these being a large block on the Waikari Estate situated on the flat of that namr, and extending from a point about three miles south of the Waikari railway station to a point about two miles north of Gladstone (recently re named " Hawarden ") and lying south of the Waitohi river, west of the Great North Road, and intersected by the main line of railway. This is part of the famous Gltnmark property which has for so many years been a barrier to settlement m North Canter bury, and the whole of which, it may be hoped, will, if the present experi ment be successful, ere long pass into the hands of an industrious and thriv ing tenantry, to the great advantage of the owner, the tenants, and of the colony at large. It is to be regretted very much that greater publicity has not been given to the fact that these Waikari lands are m the market, the announcement, so far as we are aware, having only been made m the Christ church " Press " newspaper, and thou sands of persons being consequently m entire ignorance of the opportunity offered. "We accidentally became pos sessed of a sale plan while on a journey a day or two ago, and m order that those of our readers who are on the look-out for farms may not miss the opportunity, we thus prominently draw attention thereto, by way of a gratuitous advertisement. The sale plan comprises an area of 10,935 acres, divided into 69 allotments, of which nine, grossing an area of 807 acres are marked as " soW," thus leaving sixty allotments open for application. Of these there are sixteen ranging m area form 50 to 100 acres each ; twenty-nine of from 100 to 200 acres; seven of from 200 to 300 ; four of from 300 to 400 ; three of from 400 to 500; and one of 570 acres. The conditions on which the land is offered are as follow :— Term of lease 21 years, with option of renewal for a further term of ■ seven years, or of purchase, at arbitration rental, or valuation. Land is to be fenced by lessee before stock placed upon it. Rent to be paid half-yearly m advance. Not more than three crops m succession, (one of these to be a root crop) to be taken off the land, which after or with the third crop must be laid down m English grass and clovers, the land to be three yeaw m pasture before being again cropped. At least three-quarters of the area of the hold ing to be laid down m permanent pasture three* years before the expiry of the lease, and to be delivered up m good condition. At all times during the lease not less than one-third of the agricultural land must be maintained m permanent pasture. Gorse, broom, and sweet briar prohibited. Lessee may not sublet without the lessor's written authority, and must at the end of his lease deliver up all fences, drains, gates, etc., m good condition. Lessee to pay local rates, but the Land Tax to be paid by the lessor. Valuation to the extent of one year's rent to be allowed to lessee at expiration of term of lease m respect of residence and sub stantial farm buildings. Lessor to have right to resume possession if rent at any time allowed to fall six months m arrears. Lessee to pay cost of pre paring lease and counterpart. Sub ject to the foregoing conditions, ten ders are to be sent m to Mr G. H. Moore, Glenmark, on or before the 31st December, current —that is to say on or before next Thursday week. Posses sion of the land can be given to successful applicants on or about the Ist February. How much of the large area of land thus offered for agricul tural settlement will be taken up, depends, of course, upon whether Mr Moore is willing to accept a fair rental, that is to say a rental which farmers can afford to pay, but if m this respect there is no obstacle, we feel satisfied that every one of these sixty holdings will readily find a tenant, unless it happen that for the present applica tion are few m consequence of insuffi cient publicity having been given to the fact of the land being m the market.

CHRISTMAS CHEEK.

That term of the year which is by common consent called " the festive season " is close at hand, and every body is preparing for it, or at the least looking forward to some little luxury. In other towns numerous appeals arc being made on behalf of the poor, sick, aged° and unfortunate, whose means will not allow of their supplying them selves with Christmas fare. In Ashburton, fortunately, there is not the same necessity that exists m many other places to appeal to the goodwill which pervades, or should pervade, everybody at this season 5 but still there are those amongst us for whom Xmas will bring no pleasure unless the benevolent come to the rescue. The Old Men at the Home, some poor families, others who are suffering from sickness, and, it may be, other deserving cases, should be remembered at this season. Mr Fox, at the Home, will no doubt be glad to receive gifts of anything that will contribute a little enjoyment to his charges, and we are sure the ministers of religion m tiie tow it and district will distribute to the best advantage anything that is placed at their disposal. Those m need have never yet been neglected at this season, and we are'sure" they will not I 9 forgotten this y,ear.

TELEGRAPHIC.

HOME AND FOREIGN

(per press association.

N.Z. AND RIVER PLATE MORT GAGE COMPANY.

London, December 21. 11 The annual report of the New Zea- I land and River Plate-Mortgage Agency shows that sufficient profit was made to have allowed a 5 per cent dividend to be declared, but the Directors had decided that the amount should be carried to the detained dividend fund. GLADSTONE IN DISFAVOR. Liverpool has refused to confer the Freedom of the City on Mr Gladstone. WINTER IN ENGLAND. Severe frosts are being experienced throughout England, and skating is genera). A hundred miles of ice ex tend between Northampton and Wis beach (in Cambridgeshire), the country having lately been flooded. HARBOR BOARD STOCKS. Auckland Harbor Board debentures have fallen £2. OBITUARY. The death is announced of Maddison Morton, the dramatic author. '■ The Duke of Devonshire is dead, aged eighty-three. London, December 22. The Unionist Press eulogise the late Duke of Devonshire and deplore the 1 necessity for the transfer of Lord Hartington to the House of Lords.

THE FAMENE IN RUSSIA.

St. Petersburg, November 22. Three Grand Dukes have subscribed 120,000 roubles fco the famine relief fund and the Czarewitch has given a donation of 50,000 roubles. Extensive relief works are being organised, and will be ready by the spring.

TEE SITUATION IN CANADA.

Ottawa. December 22. The Hon. C. E. B. Deboucherville has formed a Tory Ministry for Quebec m succession to the Hon. H. Mercier's Government.

THE UNITED STATES AND CHILI.

Washington, December 21. The Secretary of State has assured General Monte, the President of Chili, that he is confident that an amicable settlement of the difficulty will bo made after a complete inquiry into the dis turbance. The " Tribune " confirms the state ment that the United States navy is preparing for war. THE STATES AND CANADA. Washington, December 22. The United States military forces on the. Canadian frontier "will be trebled within the next six months. This step is being taken by way of precaution.

NEWS FROM KHARTOUM.

Cairo. December 21. The refugees from Khartoum state that for nine years they were m ignor ance of the events m the world. Khartoum, they say, is m ruins, and a small force could easily capture the Soudan.

MONUMENT TO PRINCE BISMARCK.

Berlin, December 21. Several million marks have been subscribed to erect a national raonu to Prince Bismarck.

THE COALITION TARIFF.

St. Petersbubg, December 21. The" Novosti" considers it necessary for Russia to promptly secure a com mercial treaty with France.

AUSTRALIAN.

THE NEW SOUTH WALES TARIFF.

•Sydney, December ■ 22. In the House to-night, Mr Reid, j leader of the Opposition, raised a technical point, contending that as the question of the imposition of duties had been dealt with and negatived earlier in the session, resolutions on the Financial Statement were out of order. The Speaker ruled that there was a vast difference between an abstract I resolution and resolutions of Committee of ways and means, therefore the present resolutions were in order. The debate is proceeding on the motion for the reception of the resolu tions as passed by the Committee. A MILLIONAIRE KILLED. Harris, a millionaire, was run over and killed on the railway at Paramatta to-day. A MISSING VESSEL. The ship lolanthe, from Brisbane to Newcastle, is missing. She is now eighty-one days out.

THE GLUT OF POTATOES.

Newcastle, December 22. The " Herald " says it is rumoured that a cargo of potatoes by the St. Kilda, from Wanganui, New Zealand, was discharged into the sea, this step being taken m preference to paying duty on the shipment.

INTERPROVINCIAL.

A acKLANi), December 22. The value of bullion from the Waihi Company's mine during the past four weeks is £2230. The Council of the Jubilee Institute for the Blind have resolved to make an addition to their building, as the Govern ment intend to bring over the New- Zealand blind patients at present m Mel bourne and Sydney, nine m number. A boy, named Donald Craig, three years and seven months old, son of a gardener at Epsom, was drowned there to-day through falling into a well. Francis Heading, aged fifty, a wharf turncock m the employ of the City Council, was found dead \n the harbor this morales;, he having committed suicide m a most determined manner. He had tied his feet and hands together and thrown himself into the water, and tied himself to the wharf steps at the same time. He was a native of Denmark, and an old sea-faring man. His accounts were considerably deficient. This was probably the cause of his suicide. The beacon-keeper at the Manukau Heads, Henry Jacobson, was proceeding down the Manukau harbor when his boat; swamped. While he was m the water Jacobson was attacked by a shark, but keeping the monster at bay with an oar, he then drew a sheath knife and ripped it severely, and the fish swam away. Mastekton, December 22. The " Wairarapa Daily " states that the wheat crop around Masterton, especially m Makar'a and Lower Mani, is being de stroyed m a wholesale manner by a black arub. The little pest, which if not ujjjikea ma^ob j(i appearanQe, attacks

the wheat ab the rout and works its way \ up the stem until itj completes the work of de-traction. The grub has only lately been discovered. One farmer ab Makaroa states that wheat whi^h a week ago was m a flourishing condition is now quite j brown and unfit for cutting, whilst the fields of several others have been atcacked m like manner. Singularly enough tha grub has not affected the oat crops. Specimens of the pest are being senb to' , Sir Jas Hector. Dotedin, December 22. At ths Cir.y Court, Martin Taylor, of Christchurch, pleaded guilty to a charge of promoting a Calcutta sweep, and whs fined £10 and co>ts, to, be paid within fourteen days, m defaulc one months' im prisonment with hard labor m Lyttelton prison. The cases of Batchelor v. Gore, m which the plaintiff sought to recover £125 foe .medical attendance, and the cross action Gore v. Batchelor, m which £500 damages were claimed for improper and negligent, treatment, were concluded to night. The jury, after retiring for an hour, gave a three-fourths verdicb for Dr Batchelor for the full amount claimed by him.

The Native Lands Question.

IMPORTANT MEETING OF NATIVES. (per press association.) Auckland, December 21. A Native meeting has been held at a settlement ut Te Kutm, near Otorahanga, at which the Naatimaniopoto. tribe decided co return to " King " .Tawhiao, and allow his mana to again hold sway over their lands. Several hundred Maoris were present, with a large number of principal chiefs of the Ngatimaniopoto. Tawhko was specially invited to attend. Wahanui and Taonui were both unavoidably absent but were represented. The natives regretted that thej had taken their Lands I from the jurisdiction of Tawhiao, and expressed disgust at the action of the Government m first inducing them to pass theirlands through the Native Land Courts, and afterwards declining to allow them to sell their property to anyone but the Government, at any price the latter chose bo pay. They resolved that they would attend no Courts find allow no surveys, and they affirmed tha,*-, the sole authority over their lands should be vested m Tawhiao, «as formerly. They declared that they would not meet Mr Cadman, the Native Minister, and further decided to hold a conference of Native chiefs at Maungakawa, Waikato, on May 2nd next, to discuss matters regarding their lands.

INQUEST.

An inquest was held yesterday even ing at the Hospital on the body of Patrick Hartnett, the man who fell from his horse on Thursday night on the . cilford Forest Jloa3, and died m the Hospital on Sunday evening from the injuries he received. Mr David Thomas, J.P., acted as Coroner, and Mr Joseph Scaly was Foreman of a jury of six. The following evidence was taken ;— Dr Trevor, Surgeon Superintendent of the Hospital, said deceased had been under his care since Friday last. The name of deceased had been entered at the Hospital as Hartnell. Deceased was insensible when he was brought m, and when brought round to speak could not rationally answer questions. He had a contused wound on the back of the scalp, buc otherwise showed no injury. He re mained m an unconscious state till Sun day. On that morninn he hid, to a great extent, regained consciousness, and Avas apparently doing well. Was sent for on Sunday evening, but was aw.ny at the time, Dr Bolger came m his place. That was between nine and ten. Dr Bolster found the man dying, and the man diec while the doctor was present. Made a postmortem this morning, lliero was considerable extravasation of blood under the skull, large clots of blood could be seen under the dura mater or first cover ing. The different coverings of the brain were much con jested, as was also the brain itself. The ventricles of the brain contained some two or three ounces of fluid more than than they should have done. The injury received was conclusion of the brain, and the immediate cause of death was bleeding suddenly coming on, which produced the clot of which he had already spoken. A fall from a horse would probably produce the results he had mentioned. Directly after the injury, the man wanted perfect rest, and being driven about the town would tend to lessen his chance of re covery. Saw deceased at Newmans stables on Friday evening, and ordered hia removal to the Hospital. This was the first time witness had seen him, Oor sidered him seriously injured then. There were then nosymptons of drink about him. An injury such as deceased had sustained would be very easily mistaken for drunkenness, and doctors as well as lay men were frequently deceived by the appearances presented m such cases. Patrick Conolly, contr&otor, said he resided at the Ashburton Forks. Knew deceased, and had been on intimate terms with him for three or four years. As a matter of fact, witness's place had been deceased's home. On Thursday last, de ceased and witness attended the K.M. Court m Ashburton m connection with a lawsuit. Saw deceased afc two o'clock, and not again after that till eight o'clock. At eight o'clock had tea with him at Ranger's restaurant, after patting de ceased s hack m Newmans stables. Deceased was certainly under the influence of liquor, but could walk and talk. After tea deceased had a small class of beer at Shearman's Hotel. The hack was then not ready to go, and deceased left with Highstead, and was away for some time. Waited for him at the stables, and when he came back about three-quarters of an hour afterwards he seemed all right. Started with him close on ten o'clock to go home, and the horses travelled at a steady walk until opposite Restell's— about two and a half miles from town —when they commenced to go faster. Deceased struck his heels intc themare he was riding, and she bounded away at full gallop. When about three chains away, witness saw a great cloud of dust rise. Hurried forward and found deceased lying on his back on tho road. Got oil his hack, and lifted deceased, who seemed unconscious. Lifted deceased over to the side of the road, and loosed his neck tie and shirt buttons at the neck. He was then breathing. Shortly after a man named Bosswell came from the opposite direction and said he had met deceased's hack. Bosswell struck a match and looked at deceased. Not liking the look of deceased, sent Bosswell into town for help. Bosswell, Newman, and Paget all came up m a cab, Before they came up deceased began to move a little and vomit. This made witness think he was not so much hurt as sick from drink. Brought him to town m the cab, and took him to Devane's hotel, the proprietor of which refused to take him m, saying the hospital was the proper place to take him to. Then took him to Mrs Butler's, where he was also refused admittance on the pleas that they had no beds, and thut the hospital w<is the proper place for him, Then took him to the Commercial hotel, where he was also refused admittance by Mr Henry, who came out and looked at him. Mr Henry said he had been drink ing, and seeing the vomit on his beard would not have anything to do with him as he di-i not know him, and he had not got his drink m that house. He would not have anything to do with him as he might die m the place, and. he diij not?

want that. Bosswe 1, Paget, Newman, and himself came to the conclusion tint it was no use hawking the man about all night, and that it was better to take him f o^Newman'H stables, witness undertaking to stay all night. Page*, however, sf/.yed up till two o'clock. Deceased smelt so strongly of drink and snored so heavily that "they did not send for a doctor. Remained with deceased until about five o'clock on Friday morning, when witness got him on his feet, and enabled hun to relieve himself, and then laid him ciovra because he complained of being bad 111 she head. Had then, to leave on urgent business, but told Choat, who was m charge of the stable, to look after him no matter what ifc cost. Did not get back until Saturday morning, by which lime he had gone to the Hospital. Saw him there, and he shook hands with witness and asked how the horses were. He wanted to come home then, bub he dil not seem to underotind what^ had j happened to him." He was not a drinking man, and a very small quantity took effect upon him. He was a single man, and about forty years of age. Did not think his horse fell. The hotel? were all closed when they arrived m Ashburton. The sole reason why they did nob go for a doctor was that they believed deceased was only drunk. Considered he was perfectly fit to ride home m witness' company. When deceased was brought into town witness believed he waa drunker than he and his companions had thought he was. Did nob inform the police about the matter.

John Newman, livery stable keeper, corroborated the evidence of the previous witness. Deceased was drank wji.en he took his horse away to go home. Helped him to mount;. On coming back with him afcer he was thrown from his horse, went to Devane's hotel, where admission was refused. At Butler's hotel they were re fused admission, virtually because there was no room m the house. At Henry's hotel, the landlord looked at the man, said he was drunk, had not spent his money m his house, and would not take him m. Witness then suggested taking witness to a doctor or to the hospital. Conolly said this was hardly worth while, and volunteered to stay up with deceased all night if witness would allow him to be laid down m the stable. The general opinion was that deceased was only drunk. He was made comfortable that night m a stall with straw and rugs. In the morn ing and during the day he got up several times, and asked for a drink of water. As he did not seem lo get rid of his drowsi ness, sent for a doctor who, on Friday evening, ordered his removal to the hos- >■ pital. H. W. Paget corroborated the evidence of the two previous witnesses. Believed from what he paw that Hartnett wassimply very druuk. All present with deceased had the same opinion. Ab Devane's, the excuse given for not admitting deceased was that there was no room. Conolly offered to pay all expenses. Ab Butler's the same reason was given, but one of the daughters said she would go and see her mother. Waited a quarter of an hour for her return, but she did not come. As to what transpired at Henry's, witness' evi dence was the same as the other wit nesses. A doctor was not bothered about because they all believed deceased to be helplessly drunk. In the morning, caw deceased, who m reply to morning saluta tions said he was hick. The evidence of Bosswell and High stead, two other men who had seen de ceased before he stated, wis n.)t taken, beins; considered to be only corrohoi ativp. The Coroner pointed out that the case in volving the publicans was not so bad as at first sl^ht it appeared. All hands ap peared to have been satisfied that the m;m was very drunk, and they had said so to the hotselkeepers.' The jury then retired but asked afterwards for the evidence of Thiui'.s Jli^'sre-vi, wY'it^n ilutabout nine p.m on' Thursday ' last lie _ saw de ceased. Had some business with him, and when he invited witness iuto the Somerset witness had a shandygaff with him. Vfter that they went to Bufcler's and deceased had two glasses of shandy gaff with witness. At that time anyone could have seen that deceased was a good bit the worse of liquor. Came back to the stables, and left deceased with Conolly About half-past nine. He seemed to be fit then to go home 011 horseback. The jury returned a verdict to the effect that Patrick Hartnetb died from injuries received from a fall from his harse while under the influence of drink.

COUNTY COUNCIL.

WATER SUPPLY COMMITTEE,

At the meeting of the special committee of the County Council last Fridaj ■, to deal with the water supply application?, the following were granted:—MessrsSfcanton, McKeage, and o'Tiara, on guarantee by the Rangitata and Coldstream Road Boards. Messrs T. Scaly and Charles, an guarantee by the Rangitala Board Mr J. Daly, Scotsdean, on his signing letter prepared by engineer, stating terms. Messrs Pender and others on guarantee of Mount Hufct Board/Messrs Inwood and others, on cost being paid. Messrs Handcock, Green and Sciint, and others, on the usual conditions, work to be clone when the main has been enlarged. Messrs W. T. Wilson and McDowell, granted on usual conditions, to be done when extra supply from South Ashburton has bp.en secured. Messrs M. Charles*: -lamfs Jamieson jun., G. H. Sewell, A. F. Somerville, and G. Oroskell, on the usual conditions. Mr John Boyle, on paying proportion of cost of race supplying Roberts and Somerville. Several applica tions were refused, several were deferred, the reasons far all of which will be sub' mitted to the full Council m the Com mittee's extended report. Not half of the applications have bee" dealt with, as the Committee have yet to consider the appli cations from the Ashburton-Rakaia water supply district, the district dealb with on Friday comprising the Ashburton- Rangitata, with one exception.

MOUNT SOMERS.

A very successful concert m aid of the Presbyterian Church was given by the SpringlHirn choir, m the Mount Somers schoolroom on Friday evening last. The weather was perfection, and the audience was large, A long programme was successfully gone through, under the baton of Mr Price, Mrs Finlayson accom panying on the piano (which had been kindly lent for the occasion by Mr Hood). i A?l aave their respective items well, but the solos by Mm Diack and Miss Lambie, and the duets by Mesdames Sttwart and Diack and the Misses Finlayson were exceptionally well rendered and heartily received. During tlie evening light re freshments, which had been supplied by flic ladies of the congregation, were, handed round and highly appreciated, and tended m no small degree to enhance the pleasure of the entertainment, -Afc the close of the concert a hearty vote of thanks was accorded to the choir, the ladies who supplied the refreshments, and to Mr Wilson, who presided. The singing of the National Anthem brought a very pleasant evening to a close.

SCHOOL PRIZE DISTRIBUTION.

ASHBURTON HIGH SCHOOL.

On the evening of yesterday —being the I s nnual speech-day of the Ashburton High ' School, there was a large muster of the *! larents and friends of the pupils m the J; toys' schoolrnoni; which for the nonce * van fitted with si stage and proscenium, r ■Tie! adorned with the u*ual floral decora- fc ions. The chair was cakcn by Mr George f ■ ameson, seats on the platform being * tccupiod by Major Steward, M.H.R., P klr Andrew Orr, one of the Governors of he School, and Mr Buchanan, the head- j nastirl In opening the proceedings, tho Chairman apologised for the unavoidable '• ibserice of Mr W. 0, Walker and other c numbers of the Board, and then pro- •' seeded to congratulate the school and iti * supporters on the favorable report of the ' 3xaminer, which would presently be read. 1 Lie went on to say that many of the pupils educated at the Ashburton High School had made their mark academically and m business life, and he expressed regret at the fact that the advantages offered by the school were not availed of b.y the residents of the county and borough anything like to the extent they should be. The reason for this had been a standing puzzle for years, and he con fessed that he was unable to solve the problem. He hoped that the coming; year would see a satisfactory change, and that next *;erm a large number of neve pupils would com1 * forward. This would en courage the teaching staff, and m every way increase the efficiency of the school. He had now to call upon Mr Buchanan to read the Inspector's report. This was as follows :-— Canterbury College, Chriatchurch, December 21, 1891. The Chairman, Ashburton High School Board of Governors. Sir,— I have the honor to submit nry report on the examination of the (school. T have this time made fuller and more detailed reports on each class, and forward herewith schedules showing the marks of each pupil m each question m eacli paper. From these the teachers will be able to see exactly the weakness ar-d strength of each subject. Here therefore I shall con fine myself to a few general observations. On tho whole the work of th* two schools shows an improvement on that of the two previous years m which 1 have examined it. The boys' department has laboured under disadvantages owing to the head master's illness, but m spite of that the work is quite, satisfactory, Latin—This subject is well taught m the boys' school, The first class cspeci-' ally (Buchanan and Jeff) do extremely good work, though more might have been attempted. The accidence is good but the translation m Latin might be done more thoroughly. In the Girls' School, the first class is quite satisfactory ; the second less so, the work being m most cases very inaccurate. French.—This is one of the best sub jects m the Boys' School. The grammar is well done, but the translation suffers from the inaccurate English info which the pupils tutn tho French. The value j of the study of a foreign language as an aid to acquiring facility m English composition, is much diminished if this ' part of the work is not attended to. In the Girls' School the French is extremely well taught m Class 11., but the work of the First class is inaccurate and careless. English.—Class I. (boys) do well m Literature and Composition. The formal grammar is not so thorough. Class IT. is excellent m this subject. Class J. (cjirLs) does extremely well, all five girls pass ani one gets 76 per cent. The Second class is somewhat uneven ; weak informal grammar and analysis. The dictation of this form too is not good ; m the other classes, both girls and boys, it is quite satisfactory. Histort.—The boys' school ia very uneven m this subject. One question — the most important m the paper—is answered by one boy only. On the whole the result is only fair. m the girls' school the results also show son^e uneven ness. Geography.—The boys are weak m local geography, though they do Europe and Asia well. Only one boy, however, knew where Port Levy was, and most were inaccurate m describing the course of the Waikato. Yet geography, even more than charity, should begin at home. In the girls' school this is one of the best taught subjects ; only one girl fails to pass. The map-drawing of some of the girls is really excellent. Two girls especi ally (Miss K. Orr and H. Friedlander) do excellent memory maps of North America, I send their maps with the report. Mathematics. — Boys—Arithmetic is taught with excellent results. A.ll the boys get half marks and over, one obtain ing as much as 92 per cent, In the Jowei* division, howeyer, numeration and notation need attention. There are also two classes who take Euclid and Algebra ; and one that does Euclid alone. Class L (Jeff and Buchanan) do extremely well. In the other classes the subject is well taught j the weakest point is the definitions hi Euclid. I have to remark on the want of tidiness m the mathematical papers of many of the boys. In no subject is neatness and con cisenessofhigherimportftncefchanininathe- matics. Girls.—ln the girls'school Euclid and Algebra are not taught ;but allthegirls do arithmetic. In this subject the results may be characterized as fairly good, some of the girls do excellent work, but the classes are uneven. Notation and numera tion are a weak part of the subject. Here too, some of t^ie papers are not very tidy. Looking at the work as a whole, I am able to congratulate both sohools on having done a good year's work. The number of pupils is not so large as it ought to be ; it is a matter for regret that, considering the efficiency of the teaching, the school is not more strongly supported by the people of Ashburton.—l have tho honor to be, sir, your obedient servant, A. T. J. Alpress, M,A, P.S.—T ought to add that the highest class of girls, who sat for the matricula tim examination was not examined by me. From previous experience of the sound ness and excellence of Miss Saunders' teaching of the more advanced work, I have no doubt they have passed a credit able examination.—A.T.J.A. The reading of several passages m the foregoing was greeted with applause, and at its conclusion Mr Buchanan gave some interesting details of the work of the school, and the successes achieved by some of the pupils, concluding by reiterating the hope expressed by the Chairman that' it would be better supported m tb,e future than m the past. Major Steward, who was called upon by the Chairman to address the audience, said that even the cursory examination which he had been able to give to th? detailed results of th,e examination laid on the table with the Examiner's report, which had just been read, sufficed to show that Mr Allpress had very thoroughly tested the work of the school, every paper of every pupil being carefully annotated and every detail reoorded. This being the case, the fact that Mr Allpress had been able to report very favorably upon the progress of the year was all the more satisfactory because it showed that he had formed no hasty judgment. The Examiner had also been at the pains to point out all defects as well as all excellencies m respect to each pupil, which would enable, both teachers and taught to turn their attention to the precise points wherein improvement could be effected. Daring th«? year there had been special difficulties to contend with arising from the illness of the headmaster (from which they were all glad to see that he had thoroughly re covered), aud, :h.a.fc of some of th,a' pupils,

and it was all the more to the cr«dit nf the school fcli.it it had been übls nothwith standing to achieve a, good record. Like ; the Chairman, he (the speaker) regretted I that the school wa< not pupporteii as it. I should be, but, he thought this perhaps 1 was largely to be accounted for by ih« fact I lint flaring tlio past threw years or so (here had been a widespread depression from which all hid suffered and which had rendered it necessary for parents to keep their expenditure within the narrowest possible limits. But he hoped that with the prospect of a bountiful harvest and Rood prices for grain i here were sUms of " a good time coming," which it mi-/lit be expected would give :v fillip to the Ash burton High School as well as to other local institutions. The splendid system of primary education in the State schools also probably accounted in some measure for the smallncss of the attendance at the High School, but he would point out io parents that languages other than their : mother tongue were not taught in these schools, and that boy 3 who were intended for the professions cr who it was hoped would take a leading position among the educated generation which was growing up ought to be sent, when they were fib for it, to the High School to be grounded in the elements of a higher education. In this connection he would like to say that in his opinion it was very desirable that the primary schools and the high schools should be dovetailed or linked together by a system of scholarships to the latter given by the State to be competed for in the former, thus opening up the advantages of secon dary or higher education to all children of ability and industry whatever the position of their parents- In Waimate and one or two other places there were District High Schools in which primary and secondary education were carried on side by side. In the township named there was an en dowment for a High School proper, but the funds derived therefrom were not as yet sufficient to enable the establishment of a separate school, and meanwhile the Board of Governors were giving three or four scholarships annually to the District High School with excellent results. He hoped the day was not distant when the State would give similar facilities to the pupils of the prin.ary schools in all dis tricts, such as that of Ashburtuii, where High Schools existed. This matter was ono which he thought might very well be brought under the notice of their member, Mr Wright, who was always a frieud of education. He was tempted to dilate on this theme, but would forbear, as there was a very interesting and attractive pro gramme to be entered upon presently, and he would conclude by wishing both parents and pupils "a merry Christmas and a happy New Year." Major Steward then distributed the prizes, congratulating the recipients upon having won these honorable distinctions; the following being the LIST OF AWARDS. Boys.—Div. I.—English and Latin— W. Jeff. Mathematics—Li Buchanan. Arithmetic—S. Corrigan. ll.—Latin and English—V. Steward. Mathematics —M. Scott, lll.—Class Prize—J. R. Friedlander. Gibxs.— Div. I.—English—Alice Orr. Latin and French—Hetty Friedlander. ll.—English—Nellie Fooks. Languages —Sarah Harrison. lll.—Class Prize— Louisa Flower, Special Prizes.—Music—Emma Scott. Painting—Gertrude Steward. Mrs Steward's Prizes for diligent effort.—Girls—B. Geddings. Boys— C. W. Steward Hearty vo'es of thanks havinsj been phased by acclamation to the teaching staff and to the Chairman, the more entertaining portion of the programme was entered upon, This consisted of the ■following items, viz, :—Pianoforte .over ture. Miss Grubb ; duet. Master and Miss Scott; Girls' Chorus, " Wings " ; pianoforte solo, Miss Annie Bullock ; recitation, " The Cockney Abroad," Master David Friedlander; Cotillon, danced by eight young ladies; Comic operetta " Beauty and the Beast" ; Song, "Anchored," Mr L. Buchanan; Piano forte solo, Miss. E. Shearman ; Girls' Chorus ; Cotillon, danced by the , per formers in the Comedietta ; and & scene from " The Rivals." We have not space to describe the items in detail, but may say that the young performers displayed an amount of vocal, instrumental, and histrionic ability which was highly credit able to them, and was greatly appreciated by their guests. Than oame an adjourn ment to the girls' schoolroom, where re freshments were provided, and dancing was kept up till midnight, at which hour, after hearty cheers for the lady-teachers and the headmaster, an -exceedingly pleasant party broke ap.

We remind our mutant that the Akarman Company open fa-marrow' evening at the Oddfellows' Hall, They give an excellent . entertainment. Yesterday hia Honor Mr} Justice Denniston gave the important decision, mre the bank ruptcy of John Mann and the proof of debt of-.Samuel Garforth, that a creditor holding as security a life insurance policy of an amount protected by the Life Assurance Policies Act over the life of a bankrupt need not value such security, in' proving against the estate. • ■ . Before Mr W. G. Ree3, J.P., this morning a man named Denis Cullen, who had pre viously been an inmate of the Old Men's Home, was remanded for seven days on a charge of having no visible lawful means of support, Cullen had left the Home with the object of trying to earn his living, but had broken down, and he was now remanded pending efforts to place him again m the Home. Last night Mr Theodor Lichtwark gave a class lesson on horse training—at Mr J. R. Steel's forge. There was a vtry good - attendance, and the animal used, to illustrate the professor's system of training was a three-year-old filly by Blackwood Abdallah, the property of Mr Octaviua Digby. The filly had never been handled ac all, and after two hours' treatment by Mr Tbeodor, she was as docile as auy horse could be. On Tuesday evening, Mr Theodor gives a free lecture m Mount Somers school. A return match will be fired on Saturday at Timaru between the Ashbnrton Rifles and Timaru Navals. The Timaru team will be picked from the following:—Chief Petty Officer Bradley, First Petty Officers Lane, Stephens, Hathaway. Buckingham, Second Petty Officer Mather, Gunners Bain,-Dow, Gosney, "Wangh, G. Burford, A. Thompson, Stevenson, and Clark. The following men of the Ashburton Rifles have been selected : —Hon Member W.H. Rule, Hon Member S. Salek, Corporal J, W. Baker, Corporal G. Willers, Privates W. Pearson, B. Baker, Y. Hill, T. Pauling, T. Undrill, and D, Leiteh. Emergencies—Corporal Leitch, Privates W, Hefford and E, Constable. Marker—Private Welman. Hollo-way's Pills,—Changes of tempera turtj and \yeather frequently upset persons Who are most careful of their health, and particular m their diet. Those corrective { purifying, and gently aperient pills are the best remedy for all defective action of the digestive organs. They augment the appetite, strengthen the stomach, correct biliousness, ami carry oft' all that is noxious from the system. Hollo way's Pills are composed of rare balsams, unmixed with baser matter, and on that account are- peculiarly well adapted for the young, delicate, and, aged. As thia priceless medicine has gained fame m the past, so it will preserve'it m the future by its renovating and invigorating qualities, and Hie impossibility of doing harm. Tub Best Remedy fox? Indigestion— Norton's Camomile Pills ure confidenty recommended as a simple remedy for Indigestion, which is the oause of nearly all the diseases to which we' are subjects Norton's Pills, with justice called the ; Natural Strcngthener of the Human Stomach," act as a powerful tonicandgentlt* perient, are mild m theiroperation, and^ safe under any circumstances. Sold m bottles, at Is l}d, 2s 9d, 11s, by all ttiecUqpf vendors throughout the wor.|d,

THE ASHBURTON GUARDIAN : WEDNESDAY, DECEMBER 23, 1891.



v Keating's Powdeii " destroys Bugs Fleas, Moths, Beetles, and all other,insects, whilst quite harmless to domestic animals. ! In exterminating Beetles the success of this j powder is extraordinary. It is perfectly clean m application. See the article you Tmrchase is " Keating %" as imitations are oxious and ineffectual. Said m Tina, 6d, Is and 2s 6d each. W all chemists. Ask for Ninian Hyslop, and Co.'s Imperial new seasons Pure Ceylon nnd Xudiaa leas- Special. prioftH.-^Advt,)



Ceylon and Indftn fe.as .are direct Jro» eta Tea Y\wMMmMMvt')



Tl/IT W9 is a 4.-ij>ita£ housekeeper, Her conking i.s quite a treat ; Hoy cakes and puddings, like mountaws rise, In tjw b;i!{ing powder hur secret lies. w'ity'Wa^Jy"'* " Vaji't be Jie»t,



Wanted. '* CASH Advertisement wuier this j heading not eM*riing bIXIJSiIM* t WORDS 1/-. Addresses may be E Wt at this Office. 1 l OME of the beat nnd newest dolls to J O be seen ia Ashburton first opened up.—H. M. Jones. "vFuLli: TIDE and new books by the JL mail just in I -H : _M£Jo»B8 1 _ i _ »ppl y ,„ 80-*™ PATTOK, Mount Somers. __. QTKFHENs"bROS., Market House. O Special for Christmas-Hams, Bacon, and Cheese from E. Horsey's Prize D*iry. TOOTHING will Cool you so quickly and ll in*igoraie the system s j much as Ice Cream -H.G. Flowbr, Confectioner, East Street. Al*tld Known.—Great Bargains m Ladies' Cashmere Hose, Under clothing, Pinafores, &c. Come and see them. Handsome Xmas presents now giving away.—H. C v Seoers, Melford House. _____ WANTED KNOWN, a special lot of Hearth Rugs at Is lid, 2s €d and 2s lid; worth about doable, w. H. COI.LIBR. ' ALL Wool Colonial Tweed Suits to measure; fit and workmanship guaranteed; from 50s cash. Rommi Alcokn, Ashburton Clothing Mart, Saunders' Buildings. WANTED Known.—For first-class Drapary and Millinery go to Melford House ; cheapest shop m town. (Soe windows.) Beautiful Xmas present s being given awaj.—H. C. Sbgers. W" ANTEDKnown. -At • 'The Corner' now selling Ladies.' French bhofs. 5s lid. See them.—W. H. Collier WANTED Known—A Beautiful Line of French Dress Goods, double width. Is 10|d ; original value. 4s. -H. C. S boers, Melford House. WANTED Known.—l have a large stock of Tin and Ironware Goods to select from. Register Grates, Stoves, Portable Boilers, Spouting and Ridgmg kept m stock.-J. W. Haudlot, J|Mt «treet. *+™ O HEEP SHEARS. Having secured a O Stock of the celebrated b.8.A., and aT there are very few m the Colony, Shearers are requested to.call early.- Robert Alcorn, Saundera' Buildings. O~Meet th7Times.-t am aupplying Galvanised Iron Tanks from 30s upwards, warranted for twenty years Force pumps, deep well cylinders of all descriptions. Inspection invited.— J. W.-Hardlby, Eas street. h^Ul TirrANTED Known—That you will TV make no mistake for quality and variety m English and Colonial Boots, and hishishly reputed make by calling at J. Moison's. During coming holidays dis-, count for Cash. Repairs done at once. 1 A staff of men always kept ard best matenaUndjwrJtn^^ WANTED Known.--H. Bairstow has opened those premises m East street next.T. Orr and Co., aa a Furniture Warehouse. Latest designs m Vienna Chairs, and Iron Bedstead* on vtew. Having a good stock of well seasoned figured Rimu and Kauri, he is prepared to take orders for Furniture to any design. Inspection invited. Ilt6l CHRISTMAS HOLIDAYS. There will be no publication of the Mvil or Guardian on .SATURDAY, December 26—Boxing-Day. * poiTAL JNOTICES MAIL NOTICES. Mails close for the following places as under, subject to the necessary alterations ;— FRIDAY, December 25. For South America, United Kingdom, and Continent of Europe (specially addressed cor respondence only), per *.s. Aorargi, p a m Registered letters and parcels at 5 p.m. on Thursday, December 24. WEDNESDAY, December 30. For United Kingdom, Continents of Europe and America, and West Indies (via San Francisco), Sandwich Islands, etc., and also for Northern Ports of New Zealand, per Takapana, as follows :—Ordinary letters and papera, 0.15 p.m. ; registered letters, 5 p.m.; money orders, 3 p.m. This mail will be due m London on .February 3, 1892. For Chatham Islands, per Kahu, at 6,15 p.m. ,««»«• Christmas Day (December 2o), Boxing Day (December 26). and New Years Day (January 1), being postal holidays, the Ash burton Post Office will be closed except from nine a.m. till ten a.m. and from seven p.m. till eight p.m. Mails for Christchurch and North will close at fiv« a.m. . Mails for Dtraedin and South will close at ten a.m. , , , No Mails will be despatched after ten a.ir. A complete delivery of letters will be made by the Utter-carriers on Boxing Day, com- , mencing at eight a.m.