MAIL NOTICES.

Mails close for the following places as under, subject to the necessary alterations : — WEDNESDAY, March 23. For United Kingdom, Continent of Europe and America, and West Indies, (via Saa Francisco,) Sandwich Islands, &c, &c., and also for Northern Ports of New Zealand, per Takapuna, as follows :— Ordinary letters at O.lf> p.m. ; books and newspapers, registered letters, at 5 p.m. ; money orders 3 p.m. This mail is due m London on April 27. THURSDAY, March 17. For Australian Colonies, and also for United Kingdom and Continent of Europe (specially addressed " via Brindisi" only), Point de Galle, India,* China, Japan, &c; and also for France, Algeria, Mauritius, Cape of Good Hope, &c., (specally marked per "French packet" only), per express (to connect with s.s. Wairarapa at Port Chalmers) at 15J.30. p.m. ENGLISH MAILS. HOMEWARD—DIRECT MAILS. Kaikoura, leaving March 19, due London April 28. Doric, leaving April 2, due London May 12. SAN FRANCISCO MAILS, Monowai, leaving on February 27, due London March 30, Alameda, leaving on March 26, due London April 27. OUTWARD —DIRECT MAILS Ruahine, due colony March 21. SAN* FRANCISCO MAILS. Mariposa, tlua colony March 23

The Ashburton Guardian. Magna est Veritas et Prævalebit. TUESDAY, MARCH 15, 1892. KING TAWHIAO'S SUBJETS.

A noteworthy sign of the times whs the sentence, last week, at Auckland, of two natives to twelve months' imprisonment for the offence of remov ing a surveyor's mark. The offence, m I itself, was not a very deadly one ; its I importance was derived from the cir cumstances surrounding it. There was no intention to injure any man's property ; nothing of the way of out rage. The act was committed simply because Tawhiao ordered it. The natives obeyed his command, and have gone to gaol with the cheerfulness of 1 martyrs m a good cause. What the | " causa " i?, or was, is not very ctaar. Even Tawhiao himself does not allege that any injustice was being done to him by the survey of this particular block of lard ; and from a remarkable i letter which Kerei Kaihau sent to the "New Zealand Herald" while the charge was pending, it appears that Tawhiao's objection is to all surveys, everywhere." The letter was sanc tioned by the whole of Tawhiao's com mittee, and is a statement of the posi tion which Tawhiao has taken up. Kerei Khakau writes it, he says, "so that the whole world may see the murderous way the Government are treating Ta whiao and his people, the Maoris," and he sets down all the grivances, real or imaginary, of which the Maoris com plain, to having Land Courts and surveys. The whole situation is sum med up m Tawhiao's message to the Native Land Court at Mercer—" No matter what decision the Court and the Government give m regard to lands m Waikato, I will not consent to the decisions to come upon my lands and people, because Waikato is the nation, and 1 am their chief. I will conduct and adjust the lands of my people the Maoris." Alluding to the trouble about the trig stations, Kerei Kaihau says:—" The Government thought by arresting one of us it would frighten the Maoris. There are more of the com mittee to carry out the work of our mister. The Government must kill the lot of us before it would end. . . The Government is only losing money m arresting Kima when Tawhaio and I are the foundation of all this work. . Although that one is ar rested, another would take his place, until the whole of our Maoris are ar rested. Very good ! Tawhaio and I will be the last to finish our work." It appears that at first Kima only was charged ; but when he was brought up at the Police Cqnrt, Kerei Kaihau was present, and insisted that he also was guilty, that he had told Kima what to do. He would not keep quiet, and consequently wasalsoarrestecl char.eel, ' and imprisoned. The law has been vindicated by these two misguided men being sent to prison, but it is evident from\he attitude of Tawhaio that this will not end the trouble. Probably Mr Carroll will be able to point out a way to arrive at an understanding with the impracticable old " King." We hope so, as these petty differences are very annoying, and though it is un likely they will develop ir.to anything more serious, they should not be allowed to continue.

LOCAL AND GENERAL.

Mr "Jimmy" Tyson, the Australian millionaire, has offered to buy £200,000 worth of Queensland Treasury Bills. The Sydney observatory has secured an excellent photograph of Swift's comet, which is now visible m Australia. At Geraldine Fair to-morrow Messrs H. B. Webster and Co. have a large entry of sheep, including some splendid " straight lines '' of crosgbreds. An old resident, who has kept a tally for about a quarter of a century, and counted m those to be heard of before he began his register, tells the "Herald" the Elginshire is the thirtieth casualty at or near Timaru. And m money she probably equals or ex ceeds the previous twenty-nine. The cricket match between Ashburfcon and Tinwald, which was to take place to morrow, has fallen through owing to some of the Tinwald cricketers being unable to play. A match of some sort, however, will be played, and those willing to take part are asked to be on the ground m good time — half past three sharp. The Sydenham Borough Council havo cie oided to apply for extra police constables m order that at least four should be stationed m the district. The supporters of the request made it on the ground of the large extent to which 'arrikinism was carried on m the district. The population of the borough is now nearly ten thousand. We recently published a paragraph to the effect that a Congregational Church m Palmerston North had been removed bodily from a corner section to make room for an hotel. A reverend gentleman informs a contemporary that the statement cannot possibly be true, since there is no Con gregational Church at Palmerston North, and not enough Congregationalists to support one. With reference to the reported resigna- j lion of Mr A. H. Turnbull of the manager, ship of the Christchnrch Farmers' Co-opera tive Association, Mr Turnbull states that he has decided to remain with the Association for the present. He also denies that there is any truth m the rumour that he had accepted a responsible position m connection with the New Zealand Loan and Mercantile Agency m Sydney. A sheep dip, the "Carbol Crystal," which has obtained favourable testimonials from some of the principal flock-owners m New Zealand, is advertised by Mr Henry Zander, the local agent. It is an American patent, and has attained a great sale m that country. The special ingredient is a white wood tar spirit winch gives great lustre to the wool without robbing it of ifcs yolk. It is soluble m cold water. At the meeting of the Oanraru Presbytery last week, white the question of the establish ment of a cottage manse at Dun back was under consideration, the opinion was freely expressed that the township of Dunback was fast lerogradiog. One reverend gentleman went so far as to say that if the Presbytery waited a little they would soon be able to get a hotel. It was also stated that »oftice had been given that the Dunback coach was to cease running, and, although this notice had been withdrawn, ifc was only a matter of time before it would be carried into effect.—"Mail." Advice has just been received (says the "Evening Post") that Sir Robert Stout K.C.M.G.. has been appointed an honorary oJttcer of the Grand Orient of France. The appointment confers on him all the powers of a member of the council of the order, which is virtually the .Standing Committee of the Grand Orient, and give,* him the right if he should at any tlsne visit Pari?, to take his seat m the Supreme Council, J?he appointment of honorary officers was (Hs. ciis-sed by the Grand Orient m January If 0' and the proposal was, m accordance with the regulations of the order, submitted to all the lodges under the fira«d Orient for their consideration prior to its adoption.. It was then brought up for ratification at the. meeting of the Grand Orient m September last, and Sii? Robert's appointment is the ; first under the pew oj?iUu.a»ce,

Mr Walter Beatley has purehasedd 75 shares m the Wellington Opera House. ) Mr John McKelvic, one of fjo pioneers of the Rangitikci district, died on Saturday ot heart di°ease. A child was bitten by a katipo at Petone while lying m a perambulator, ami is m a critical condition. The beach at Petone swarms with these spiders just now. ■ The annual -Ashburton Ram and Ewe j Fair will be held at Tinvvaid \ards on Thursday, March 24. Entries should be forwarded as soon as possible. It is'stated that m the event of the Mokau Coil Company going into liquids ti m. which it. lias decided upon doing, there is every probability of a new co-operative company being formed m Wellington to work the mine. Mrs McGillum, phrenologist and palmist, who has been doing a big business down I South, is advertised to visit Ashburton | to-morrow, and may be consulted at Henry s I Commercial Hotel. The operations of the Wellington and Mai'awatu Railway Company for the past year have been of a profitable character, and a dividend will be declared at the annual meeting next month. 20G9 ranis and 63 ewes have been entered for the Canterbury Rani Fair at Christclmreh on Friday. Last year's entry numbered 3313 rams. The falling off is accounted tor by the withdrawal of stud sheep for the North Island. At a sale of books m Dunedin on Friday afternoon, a copy of Hoehstetter's "New Zealand " was knocked down at a bid of 3Cs, a regular bargain, and an edition of Sir Walter Buller's "Birds of New Zealand" (two volumes) brought £8 only. The Kumara " Times " says that, as in stance of the " pecuniary embarrassment," as Mr Micawbcr would call it, of the local bodies, none ia so striking as the Borough Council passing £1 on account of the usual auditing fees of £10. A divorce suit is pending m Melbourne between those well-known entertainers Mr and Mrs Charles Hugo, who were lately m Ashburton with a minstrel and variety com pany. The wife's pe'ibion is on the ground of cruelty and drunkenness. A remarkable instance of the sagacity of bees is to be seen m the garden of Mrs W. Thompson, of Killinehy. Two very large sunflowers, nine inches acros?, which have shed their seed, have been taken possession of by a swarm of bees. Arrangements having been made to protect them from the weather, the little creatures have made themselves comfortable, and are rapidly filling with honey all the cells left vacant by the seed. It is a pity (says the O.unaru " Mail") that Her Majesty the Queen has withdrawn her bounty of £.1 3s to the mother of triplets, otherwise a matron of Reidston would have been awarded the amount. The lady has had the honor and privilege of presenting her gratified lord with three bouncing boys. The Acting-governor is afforded an oppor tunity of fittingly recognising the impor tance of the evein. At the Borough Council meeting last night, the Football Club's application for the use of the oval at the Domain was reported upon by the Works Committee, who recom mended that a rent of £G 5s be charged for the use of the oval by the Club. Crs Paul and Thomas favored the reduction of the rent to £2 2s but the Council adhered to the Commit tee's recommendation. In the coarse of the discussion, a reconsideration of the rents charged for the use of the Domain by the several Athletic Clubs was suggested by the Mayor, with a view to a more uniform tariff being adopted. This was supported by Cr Scaly, and generally found favor with the members. There is every probability that steps will be taken m this direction at an early date. At St. Joseph's Cathedral, Dunedin, on Sunday evening, Bishop Morgan spoke on the subject of education. He explained how hs was misinformed m reference to the use of "C">!lkt'.-s British Histoiy" m the Queens town public school. He regretted this, and at once withdrew the imputation, and if an apology was necessary he willingly tendered it. But he added that it made no difference so far as his argument m Invercargill was concerned. His argument there was that the present system of education acted un fairly and unjustly towards the Catholics of this country—that it took their money for godless education —the mon*»y that should be spent m their schools —and orlieially authorised the use of books m schools which contained insults and calumnies on Catholics and their Church. His lordship spoke at considerable length, reiterating all he had said regarding the godlessness of the public schools, and introducing, as is his wont, some new matter.—" Otago Daily Times." The Treasurer of the Horticultural Society, Mr W. H. Rule, with the Secretary, Mr Quanc, attended at the Arcade Chambers yesterday as advertised, for the purpose of paying the awards made at the recent Show. Those prizes which depended upon aggregate points were won a3 follows, viz. : —Mr J. Orr's cash prize of 103 for largest prize taker m pot plants, open class, Mr G. T. Smith ; Mr A. Orr's prize of 10s for largest prize-taker m pot plants, amateurs, Mr W. H. Rule; the last named exhibitor also taking M r J. Porter's special prize of a dozen Japa nese chrysanthemums. Mr J. P irter's prize of a dozen incurved chrysanthemums, for largest prize?taker m cut flowers fell to Mrs Clarke ; the President's (Mr E. G. Wright's) cash prize of 2ls for best collection of vege tables and fruit grown by a cottager, to Mr Benjamin Baker; Mr R. Murray's prize, value 21s, for largest prize-taker m vege tables (amateurs) to Mr J. Whittington ; and Mr J. Henry's prize of 10s for largest prize-taker (amateur) m all classes to Mr W. H. Rule, Those prize-winners who did not call for their awards yesterday are requested to apply to the Treasurer, without delay, and are reminded that prize-money not claimed by the 28th instant reverts to the Society. Messrs Reid and Gray have just importel to the order of M r Nelson Eden a Clayton and Shuttleworth's threshing plant. The demand la3t year upon these combiner was so groat that Messrs Reid and Gray had sold out the Jasfc they had m stock of the five-feet mills. It will be remembered that by an unfortunate accident Mr Eden's mill was destroyed by fire m November last, and it was not until December that he gave his order for a new mill. Messrs Reid and Gray promptly cabled to the Home firm for the fiyerfeet mill wanted, m addition to the others they had ordered for stock, and with equal promptness Messrs Clayton and Shuttlgworth shipped the machine, the pre vious oi'det' having already been fulfilled and afloat, and the mill for Mr Eden arrived m the colony on February 3, m time for the threshing season. The mill was set up m Messrs Reid and Gray's Ashburton Yard, ami fitted Wfth qnQ of the firm's improved elevators attached to the mill, as well as one of the new Kingsbury chaff blasts, made m the local yard, This mill has the advantage of being two fept longer m the shakers than is usual, giving an increased capacity for saving loooe grain, and the increased length of course adds to %Mo riddle room, and as a consequence to the general papcjty of the mill. Mr Eden was highly pleased v/j'th the mill, which was tried m the yard before Ho set jbo work with her. In this he lost no timo, and he is m full work with her at Highbank, the estate of fcf r M, Ingle Brown.

FARM NOTES.

Grain harvesting has been reduced .to a fine point m California, A recent report from Stanislaus county shows that it costs just eiahty cents per a.ire to harvest the crop from a ranch of 7330 acres.

Farmer, (examining a sign he had just put up with the legend, " To Trespassers —prepair for eternity !") —'■ I like ths idea, somehow or other. It has a religious feelin 1 runnin' through it, and at the same time it means business."

At a meeting of delegates from all branches of the Victorian Farmcis' Asso ciation and its affiliated bodies a resolu tion was carried endorsing the request for an increased stock tax. Motions were agreed, to expressing the opinion that the butter bonuses should be continued, that, bonuses on fruit growing and wine-making should be introduced, and the duty on potatoes increased from 10s to £2 per ton. A resolution was agreed to protest ing against any increase m the railway fares and freights. The stock tax which farmers ;».sk is £2 per heal on all live cattle imported into the colony ; Id per 1b on all dead ment ; 'h per head on sheep and lambs ; 10,s per head on pigs ; *nd £4 on Ik rses.

It is estimated by the " Taieri Advo cate " that the total deficiency by damage from floods m the Taieri district m oats will amount to about 113,080 bushels, of wheat 27,135 bushels, 305 tons of potatoes and 152 acres of turnips. Taking the lowest possible quotations this represents a loss m money of £565 i m oats, £3813 wheat, and £457 m potatoes. This is ex cluding any loss occasioned by damage to grass sown fields, because it is uncer tain to say what effect the flood lias had upon the grass. The " Otago Daily Times " says that the damage m (lie Taieri is more than m all the rest of the province together.

The question of judging at agricultural shows is still a burning question m Eng land, and the subject i-i at the present time under consideration by the Royal Agricultural Society of England, The system ot employing three judges is uni versally condemned, but opinions are divided as between two judges and three, but only two *o judge, the third not going into the ring unless called upon At their annual meeting, during the Sintlhfield show, the Aberdeen-Angus Club I-.ad the matter under consideration. The mem bers of that club strongly condemned the three-judge system, and as strongly recommended that the names of the judges should he published prior to the shows, and that each judge be supplied with a copy of the catalogue during the time they are judging. The feeling is every day becoming stronger m Great Britain that every information should be sivon to exhibitors and judges, and a little consideration will show r.hat die more information the judges are given as to ownership and pedigrees the more responsibility i-> thrown upon them.

\Vriting on the prospects for 1892, the English agricultural correspondent of the "Witness" says: "No'hing ot a cheering character has occurred since the new year began. The weather has been gloomy, and the grim markets have been (Mill. There appears to be a fair plant of wheat where the autumn-sown crops h-how fully above the ground ; but many late fields are not entirely up at present, frost having bouncl the land hard .since the middle of December, except for a few days. The breadth sown is certainly a very small one, and farmers have been hoping for a mild and dry period to enable them to sow mere wheat. At the beginning of the present week a thaw set m, nnd the weather has since b en comparatively mild ; but we have had fross on two or three nights, and the ground is not yet free from it internally. The dulnoss of the wheat markets is a great disappointment. There is no reason for it except the report of the American Department of Agriculture to the effect that the American crop is over 611 million bushels. If there is any truth m crop statistics even a surplus of 250 million bushels of wheat m America, with all other expected supplies to Europe, will bo far short of European require ments up to harvest, allowing, of course, for the considerable portion ot' thatsurplus already received. For growers of wheat m other countries this phenomenal American crop came at a very awkward time, for without its extra abundance we should have seen the price of wheat up to a remunerative level, and farmers would have gained courage for fresh enterprise. As it is, the abundance of the crop will encourage American fanners to break up fresh land for wheat, while the Imvness of prices will discourage farmers elsewhere. But I still believe that we shall see a considerable advance m prices bpfore next harvest, for the Australian surplus will be a small one, and prospects m India are not at all bright, while South America has less to spare than was sent to Europe last year. The trade now is influenced almost exclusively by supplies m sight, and the squeezing time has not come yet. In the most deficient of years there is always plenty of wheat for several months after harvest, and it is not until the folio wing spring thatdemandbeginstopress sharply upon supplies. The extraordinary deficiency of 40 co 50 million quarters of wheat and rye m Europe, m excess of the ordinary deficiency of wheat, is not to be met by an extra production of abont 15 million quarters beyond an average crop m a merica. It is absolutely certain then that reserve stocks of wheat m the world must be drawn upon almost to exhaustion before next harvest comes m Europe, and this will involve an advance m prices. There is no escape from this conclusion, although the utmost allowance may be made for the economising of wheat and rye and for the substitution of other grain for I human fool. The wheat acreage of the world has been increased very slightly during the last ten years, while popula tion lies urown by tens of millions ; hence I conclude that the demand has fully over taken the supply, which was excessive at tiio beginning of the past decade, and that for a fo;v years at ler.sb wheat will com mand moderately high prices. Prcspects for meat ami dairy produce are most doubtful, The supplies of frozen mutton , have kept on increasing, m spite of very low pvicos, and the home supply of i mutton h.'.s increased also with the num ber of sheep. Our cattle, too, have grown m number, and supplies of beef have continued to advance, although live cattle imports have fallen uff. So long as the depression m die American cattle trade lasts shippers will be able to buy at prices low enough to enable them to keep up their heavy supplies ; but breeders are getting more and morn sick of their 'business ; so that a collapse must come before long unless prices improve. I see that some one m New Zealand has pre dicted the shipment of live cattle to this country. Ido not believe the plan to be feasible ; but if chjlled iu&tead of frozen beef could be sent, there would be a great opening ; altln ugh if supplies become heavier than they are prices will go dqwn. As to dairy produce,' New SSoaJand and Australian shippers arc to be cjiiarratq lated .ipon the success of the season's trale The butter has never come so well before, or soLl as well. The latest quotations are 100s to 126s per cwbfor New Zealand butter, an<} 112s to 126s for "Vic torian. These are pacing pi ices, and they tnay be expected during tho winter season if quality be kept up. Our own dairy fanners have a somewhat gloomy outlook, with imports from the colonies and Euro pean countries constantly increasing ; but as our horre supplies keep about station- ' ary, we must jmport more aj|d more

butter to supply the increasing popula tion, No New Zealand cheese has arrived this season, and perhaps it is as well that it is so, as markets are nob very tempt ing. Except for the very beso cheese, prospects are not at ail cheering."

A mist: useful scheme for technical education m gardening and spado industry is now under the consideration of the Worshipful Company of Gardeners and the Roy.il Horticultural Society of Great Britain. The two societies propose to establish a British School of Gardening, where Hds of from 15 to 18 years of age may receive a thorough and practical 1 raining, and elementary scientific in struction, The Gardeners' Company proposes to furnish a house at Chiswick, m the immediate neighborhood of the Rojal Horticultural Society's pardons, for the reception <•{ students, to appoint competent lecturers ami instructor.o, and to establish classes for the practical teaching of the craft of gardening and spade industry. The cost for a. lad living at the .school would be about £45 per annum, inclusive of everything except clothing ; a»d for a lad attending the classes only £10 or £15. To carry out the project it is calculated that an initial sum of £1000 is required, and an annual income of £250 for three years, after which the school should become self supporting. It is proposed to raise the funds by subscription. The Gardeners' Company heads the subscription list with £250. The Horticultural Society is also making an effort to encourage cottage gardening by offering a free grant of one of its bronze Banksian medals to such cottagers' societies as are not grounded on any sectarian basis, but are free and open to all cottage competitors m the parish or district concerned. The medals will bo offered for the best plants and flowers, fruits and vegetables grown m cottage gardens.

THE AUDIT FARCE.

Quis custodiet custodes ? —Who shall watch tho watchman I?—may well be asked m viesv of the frequent examples of the utter inefficiency of tho system of audit as applied to the accounts of public institutions. Not a Bank or Company exists but has some pro vision for the inspection and certifying of its accounts and balance sheets, but week after week proofs are continually coining to hand that the system of chock and counter-check which lias been devised for the purpose of safe guarding the interests of depositors and shareholders is m a large number of instances wbollv inefficient and value less. Without going quite so far as our Sydney con temporary, the •' Bulletin," we. can testify to the fact that m New Zealand, as well as m I New South Wales and m the Home country, the audit system as at present m opeiation is often nothing better than a farce which —reversing the usual j order of the stage —only too often > precedes a tragedy. Tt is only too true that auditors frequently perform the work for which they are paid m the most perfunctory manner, and sometime.'; pass over without detecting it, evidence which absolutely stares them m thn face of cooked accounts. Why, we remember an instance m which the treasurer of a company passed to credit as against the moneys he was debited with having received a considerable sum as ■' uncollected subscriptions," but for which adroit manceuVre his accounts would of course have shown a debit balance to the like amount against himself. And yet that balance sheet bore the auditors' 'signatures, and it was not till a long time afterwards discovered that the treasurer was a defaulter. Scores of instances of this sort of thing could be cited, though we should not like to assert, as does the " Bulletin," that " there is absolutely no balance-sheet on tho face of the financial earth to which hundreds of auditors will not certify—provided they receive their fee without the slightest question." Referring to a number of glaring in stances of the inefficiency of the audit system our contemporary writes:— " The accounts of the City of Glasgow Bank were duly inspected for some 12 or 15 years of utter rottenness, and always ' found to be strictly accurate.' The Bank of Van Dieman's Land was audited m like manner. So was the Northumberland (New South Walen) Banking Company, which was attested as being m a highly prosper- 1 ous state until it dried up like a vision. So was that other bank which recently failed to discover that its manager had allowed himself an unsecured overdraft of something over £100,000. Matthias Larkin was audi ted formany years without arousing the slightest suspicion. Every swindle —every glaring fraud which lives upon the public m any part of the world— is duly and scientifically audited ; and so long as the swindle is perpetrated by the directors or proprietors of the in stitution —that is to Fay, by those who hire the auditor-—the report always announces that things are m a condi tion which exceeds the brightest hopes of ererybody concerned. Among all the bubbles that have burst m recent times there is—so far as we are aware —not one case m which the blind and deranged supervisor of accounts did the slightest service m protecting the interests of the shareholders or the out side public. Judging from results, there seems to be every reason to believe that Ananias was an auditor." As to the remedy for the evil animad verted upon, the "Bulletin" suggests that "m the first place, the auditor, like tie lawyer and the physician, should be a licensed officer, who has proved by examination before a com petent board his fitness for his work, and an absolutely and hopelessly ig norant member of the profession should be made an impossibility. And, m the second place, the auditor of every company should be appointed by the personal suffrages of the shareholders assembled m general meeting, no direc tors being allowed to vote. Such an j arrangement is absolutely necessary, seeing that the chief business of this j particular official is to keep a strict watch upon the directors. He exists on the assumption that the board and the manager and the clerical staff are a joint public conspiracy to be con tinually guarded against. He is, m short, a hired detective and spy, and j if he is entirely dependent for his ap pointment on the very enemy lie is supposed to watch with a sleepless eye his supervisions necessarily a mockery. And, having accepted his position, he should be held civilly and criminally responsible for the due performance of his duties. He practically undertakes to prevent, or to promptly detect frauds ; if he is incapable of doing It, then he has obtained his salary under false pretences, and should be treated accordingly ; if he is capable of doing it, and does not do it, then he should 1)3 prosecuted for criminal negligence or for wilful dishonesty, as circumstances direct. The position is a strictly logical one, The man who undertakes to supervise a steamship or a locomotive is held responsible if the steamship is wrecked or the locomotive is shattered either through his care lessness, or his ignorance, and the fact that he did not wilfully run his engine or his vessel to destruction is not regarded as any sufficient excuse. The man who undertakes, to supervise a financial iustitutj.on suffers no hardship if he is ideated qu an. exactly similar ] principle." There is a good deal of sound sense m these suggestions, and it is at any rate certain that if there is to be any reliance placed upon the audit of the accounts of public institu tions and companies some better and more efficient system must be devised than that which is at present m opera tion. ■

THE MARKETS

(I'ER VKESS ASSOCIATION.)

London, March 11. The total amount of reserve m (he Bank of England is £16,820,000. The proportion o? reserve to liabilities is 44A per cent. Consols, 96, Three months' bills, 1$ per cent. New Z :aland 4 per cent inscribed stock, 103] ; 3^ ditto., 93]-. New Zealand long-berried wheat, 43s !)J, mirket quiet. Adelaide wheat, 44-j, quiet ; "Victorian, 435. Lamb has risen |d, but frozen meat is otherwise unchanged. New Zealand hemp is m moderate de mand. Common kinds have decline! 15s: superior sorts are unchanged. No. 1 best Scotch pig-iron f.o.b. m the Clyde, 40s 7kl. London, March 13. Tallow, mutton, medium, 25? 9d ; beef, 24s 3d. The English wheat market is depressed, the Continental and American are declin ing. The c irgo of wheat ex Othello, from. Melbourne, sold at aboui 39.-!. Iron is hardening. Copper has risen 13s 9d, owing to the progress of the pro ducers' combination.

THE WEATHER.

ALb'URD STATION,

The following is the Meteorological report for the week ending March 13, 1592:—

SPORTING.

(I'Bll I'KESS ASSOCIMION.)

Melbourne, March 14. Reprisal won the Port Philip Stakes at Williamstown m lmin 45secs,

CRICKET.

[I'iZR PllfcHS ASSOCIATION] Hobakt, March 14. The match between Lord Sheffield's team and Northern Tasmania was drawn m favor of the Englishmen.

THE WINDSOR MURDER

[per press association.!

Sydney, M-ircli 14. Williams resided m Sydney m 1882, and served a sentence for larceny here. He was subsequently arrested for fraudulent larceny and absconded from his bail. He then had a wife and family, whose present whereabouts are unknown. Quite a crop of Williaras's alleged misdeeds are reported from various parts of Australia. When arrested he offered no resistance and made no statement.

N.Z. Rifle Association.

ANNUAL PRIZE FIRING.

Ij'Ell PRESS ASSOCIATION.] Trkntham, March 14. The weather remaned beautifully line all day. The Nelson match occupied all the afternoon the following being the principal prize wuniers:— Robilliard, Kaiapoi, 89, £8 ; Howe, Wellington, 88, £G ; Speedy, Tenui, 87, £5 ; Henderson, Thames, 84, £4 ; Burns, Dunedin, 84, £4; Ballingcr, Wellington, 84, £4; Dougherty, Auckland, 83, £3 ; Holmes, Wellington, 83, £3 ; Prmgle, Hutt, 82, £3 ; Sergeant Perry, Wanganui, 81, £2; Patrick, Waitahui.a, 81, £2 ; Randall, Palmor.ston, 80. £2; ¥. Jones, Wakari, 80, t'2; Hofferns, Masrerton, 80, £2. The leading aggregates at the end of the day were, W. Ballinger, Wellington, 238 ; Purnell, Wanganui, 234; Dougherty, Auckland, 231 ; F. Jones, Wakari, 230; Spiers, Oamaru, 230 ; Robilliard, Kaiapoi, 229 ; Taylor. Auckland, 226 ; Proudfoot, Dune din, 225 ; Kennedy, Napier. 224.

ROAD BOARDS.

MOUNT HUTT.

The usual monthly meeting was held on Thursday, March 10. Present —Messrs Morgan, Johnston, and Browne. In the absence of Mr Cameron, Mr Johnston was voted to the chair. Mr Cameron wrote to apologise for his absence. clerk's report. Owing to the haivest there have been no works m hand by the Board for the past month. I INTERVIEW. Mr McLennan interviewed the Board with respect to work required on the road >o the Bkckfonl run. The Clerk was infetructe:! to specifiy the works required, and to endeavor to arrange with Mr McLennan to get the work done. THIRD 3. The Commissioner of Crown Lands wrote stating that the sum of £13 6* lid, " thirds" was accrued to the Board. The Clerk was instructed to give the necessary particulars respecting the manner m which the Board proposed to expend the same. ACCOUNTS, Accounts amounting to £18 11s 3d were passed for payment.

MOUNT SOMERS.

The monthly meeting of the Mount Somers Road Board was held on Monday, March 7. Present--Messrs Peache, (chair man) Edson, McMillan and Chapman. overseers' report. The Overseer's report was read and considered as follows : — Downs It iad to Mr Stephsnson's.—l have inspected thin road, and it will re quire half a mile of side drain, three fords and one culvert cost £19. It was resolved to give £10 to Mr Stephen son (who was present) to do the work to the satisfaction of the Overseer, Mr Peache contributing £1 of that amount. O'Shea's Road.—l have inspected this road, and about fifteen chains of drain and two crossings are required to make the road passable for «tock. Mr O'Shea's gate at the main, road is a very poor one. Ib would only cpen about a yard, and was tied up with barbed wire. He has also put up another gate about half way along the road. At the river end he has put up hurdles for gates. The Clerk was in structed to inform Mr O'Shea that the middle gate must be removed at once, and the others must be good and well hung gates, and not tied up with wire. Village Settlement Raad.—Mr Chap man asks for about eight chains of this road near his house to be formed and shingled. Ordered to stand over for a month .Ashburton main load m the vicinity of the Spread Eagle wants about 200 yards of shingle for repairs. There is £4 5s 3d towards chis work as " thirds " from R.S. 3 f)185, which is approved by the Chief Surveyor. The Overseer was instructed to invite tenders for the work for the next meeting of the Board. Old Sawmill Road.—Mr Simpson asks for seven or eight chains of drain tc be niadd on this lload ; estimate cost 10s per chain. It was resolved that the Board could not grant the request,. Gorge Road, —Milne is still working at his contract, and expects to finish m about ten clays. Brown has been har vesting all the month, so that his work is no further forward. PENALTIES It was resolved that owing to the dilatory manner m which work has been carried out I y the contractors, the penalty for non-completion would be en forced, on all future contracts, and the Overseer was instructed to write to Messrs Milne and Brown to that effect. CORBKSI'ON&ENCE. From the Crown Lands office, stating that the Government would give £50 towards the Village Settlement Itoads, on condition that the Board gave £16. Agreed to. In connection with this a deputation of village settlers interviewed the Board, asking how the money was to be spent, and making some suggestions. The Chairman informed them of the Board's proposals, which were considered satisfactory. HIRE OF TEAMS. It was resolved that the hire of two horses and tip cart be 15s per day. TENDERS. Tenders were opened for shingling on the Springburn Tramway Road, and it was left with the Overseer to arrange with contractor Harvey for the work. ACCOUNTS. The pay sheet, amounting to £10 Is 4d, was passed for payments, and the Board adjourned.

Supreme Court.

PRESS ASSOCIATION. I Wellington, March 14. The following sentences were delivered at the Supreme Court this morning :— Julia Mullane, larceny, admitted to pro bation on the recognisances of herself and father, £50 each, to be of good behaviour for twelve months; J. Hutchins, em bezzlement from a Friendly Society at Woodville—the Probation Officer's report was unfavourable, and he was sentenced to twelve months ; A, Fryers, larceny of a watch and chain, report unfavorable, twelve months ; John Nelson, stealing i thirteen sovereigns : prisoner had restored ' twelve, and the Judge gave him three months. James Madden was acquitted on a charge of attempting to stab the Hon. Dr Grace. Thomas RiorcUn received a sentence of twelve months' imprisonment for au attempt to wound.

Public Service Asso ciation.

ANNUAL MEETING

(tSS PRESS ASSOCIATION.)

Wellington, March 14. The Public Service Association, whose annual meeting comes off to morrow, have drawn a Bill for submission to the Government. The classification differs* from that m force, and the Board is to consist of eight members, four appointc d by orcler-in-Council and fcur elected by the heads of departments. Compensa^ tion is provided for by deducting, at the option of the officer, not more that seven per cent from his salary, which shall be at compound interest and be supplemented by an equal sum from the consolidated fund. In the annual leporc of the Public Service Association of New Zealand the Council record their great appreciation of the courtesy aud attention which its communications have received from Minis ters. Regret is expressed that the departure of Lord Onslow has deprived the Association of the patronage of the Governor as head of the Civil Service, but a hope is expressed that Lord Glas gow will consent to occupy the same position as his predecessor. On the 31st December last the number of members on the rolls amounted to 1072. The balance sheet shows a Ciedit of £115 2s 4d. The report says that the Association will mainly devote its attention to the passing into law of the Civil Service Bill, acceptable to aU parties and based upon the principle that a loyal, efficient, and oontented Service is essential to the g< cd government of the colony. In such a Bill the great questions of classification, pro motion, and retiring allowances, will occupy the chief place.

The Steamer Elginshire.

(PER PRESS ASSOCIATION.)

Tima.ru, March 14. The E'ginshire enquiry will be held on Thursday or Friday. ihe work now going on is for the benefit of whom it may concern. Lloyd'n agent is waiting instructions from Home with reference (o the sale of the vessel, and further efforts to save her. March 15. The water has got the upper hand m the Elginshire refrigerator, and the main engines are stopped. The engineers have come ashore. Nearly 3000 "carcases of mutton, 90 bales of skins and the ship's uiano wore landed last night. The ketch Comet left again at noon for another load of mutton, which will pi*obably be the last to be got sound. There is a powerful smell from the forward compartments. No information has been received as> to future proceedings ; the agents here are waiting a, cable from Lloyd's.

TELEGRAPHIC. HOME AND FOREIGN.

PER PRESS ASSOCIATION

DEATH OF THE DUKE OF HESSE.

Berlin, March 13. The Grand Duke of Hesse is dead. [The Duke of Hesse was the husband of the late Princess Alice of England.] THE HANOVER SUCCESSION. The Emperor has annulled the sequestration of the property left by King George of Hanover. THE CHARGE AGAINST A. BONAPABTE. London, March 13. Clovis Bonaparte was acquitted of the charge of conspiring to defraud his wife of her jewels. THE MELBA. DIVORCE CASE. The Court dismissed the appeal of the Duke of Orleans against Justice Butt's order delaying the issue of a commission to take evidence m Aus tralia pending the settlement of the question of Captain Armstrong's domicile. OBITUARY. The Rev Dr Cairns, President of i United Presbyterian General As- I sembly, is dead. A DEGENERATE SCION. ! Richard Frederick Cavendish, nephew iof the Duke of Devonshire, was fined 1 £2 for using obscene language at Cam bridge University. THE FROZEN FOOD TRADE. Cool chambers have been constructed at Port Said, on the Suez Canal, for an Australian firm who have arranged to land fruit and meat there every month from Australian steamers. The ex periment will begin m April. THE ENGLISH WINTER. The weather this month is the coldest experienced m England for twenty-two years. LABOR QUESTIONS. The delegates of the Durham miners will not submit to a reduction. Numbers of factories are being closed through the want of coal, and at Bristol the steamers are being laid up. The bookbinders' strike ended m their defeat ; March 14. The " Standard " declares that there is sufficient coal for private use to out last the stoppage of operations at the mines. It is believed the loss of wages will compel the men to resume work at an early date. Roans, March 13. The unemployed difficulty m Italy is becoming acute.

VICTORIAN APPLES.

London, March 14. It has been shown that two-thirds of the apples grown m Victoria are unsuited for the London market. Experts urge that new sorts should be planted. It is also stated that inferior tinning is prejudicial to an Australian preserved fruit trade.

BEHRING SEA.

Washington, March 14. The report is current that Lord Salisbury has agreed to renew the modus vivendi on condition that Presi dent Harrison undertakes to pay the amount of damages that may be here after awarded to sealers.

RUSSIA AND POLAND.

St. Petersburg, March 13. There are now 13,000 troops m Russian Poland.

THE ANARCHISTS.

Madhid, March 13. Twelve armed anarchists partly destroyed a railway bridge at Almagro.

THE VIENNA MURDERS.

Vienna, March 13. The sentence of death on the woman Rosalie Schneider for complicity m the murder of servant girls has been com muted to imprisonment for life. CHARGE AGAINST STANLEY. March 14. In the course of a lecture which he delivered m this city, Theodore West mark accused Stanley of being respon sible for the death of lieutenant Lick sich, who died m the Congo State. In consequence of this accusation the Lieutenant's parents are suing Stanley for £4000. CHILIAN AFFAIRS. Valparaiso, March 13, The Chilian Government has been re-formed under Matte as Premier. CANADA AND BRITAIN. Ottawa, March 14. It is reported m the city that the Canadian Government have decided to materially reduce the tariff on British imports. THE CHARLEROr CATAS TROPHE. The number of deaths m connection with the disaster at the Charleroi mine is about one hundred and fifty. TLe pit is on fire and flames are shooting up out of the mouth, and the work of rescue has had to be abandoned.

AUSTRALIAN.

RUST IN WHEAT. Adelaide, March 14. The Commission appointed to enquire into the causes and prevention of red rust m wheat have finished their work. They recommend early sowing Of wheat, harvesting of rust-infected crops m the early stage, and the growing of wheat after crops of a different order agreeably to the true principles of rotation. The Commission also proposed the establishment of central stations m each colony to test new wheats introduced into the country,

fSt ASHBtmTON GTTAtIMAft: fTTESDAY, MARCH 15, 1892.



Shade. (Higli Date. in Low. (High Sun. ! Monday ... 47• 76- 112- Tuesday ... 47* 81- 142 1 We-lii;v-^,'<v 4!-- (»>• I H"-! I'hursday... Ji 1 ~iO' \)2 M Friday .47' 83- 147 • Saturday ... 47' 78' 138* Sunday ... 47' 69' | 110*

State of Wcathsr.

Fine Calm

! ,',' N.W. .■Showers, Calm Five N.W. Showers, S. W. E.



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