MAIL NOTICES.

Mails close for the following places as under, subject to the necessary alterations : — THURSDAY, March 31. For Northern Ports, per Mararoa, at 6.J50 si.mi. For Northern Forte, per Takapuna, at 6.30 a.m. FRIDAY, April 1. For Chatham Islands, per Kaliu, at 6.50 p.m. For .South America, United Kingdom, and Continent of Europe, per s.s. Dorio, as follows: — Ordinary letters at 6.M0 p.m; books, newspapers, money orders, and parcels, 3 p.m. ; guard's van, express train, 6.55 p.m. This mail will be due m London on May 12. ENGLISH MAILS. HOMEWARD—DIRECT MAILS. Doric, leaving April 2, due London May f2. SAN FBANCISCO MAILS. Monowai, leaving on February 27, due London March 30. Alameda, leaving on March 26, due London April 27. , T , Mariposa, leaving April 19, due London May 21. OUTWAED —DIKECT MAILS Ruahine, due Colony April 8.

The Ashburton Guardian. Magna Est Veritas Et Prævalebit. WEDNESDAY, MARCH 30, 1892. THE INCOME TAX.

Those fortunate individuals who are liable to Income Tax are now informed by " Gazette " notice of the manner m which they are to make up the particu lars of their income for the Com missioner. As the Gazette is not a generally read newspaper it will not be amiss for us to give the principal pro visions of the regulations. First of all, forms of return have been forwarded to the Post Offices throughout the colony, and will be available for those who have to make returns. The last day for forwarding the returns will be April 18. Incomes derived and re ceived m the colony, and incomes re ceived m the colony although not derived froma source within the colony, are both taxable ; thus a resident m New Zealand living on an income derived from any place beyond it will return such income. Companies m the colony being subject to income tax, the recipients of dividends from such companies need not include them m their income, but as the pastoral lands of the Crown are exempt from land tax, the incomes of pastoral tenants are made subject to taxation. Profits from gold and other mining, except coal, are liable to income tax. From the gross income from business will be deducted the losses, outgoings and ex penses actually incured m its produc tion, but several deductions of this nature cannot be allowed, and these are scheduled. Allowances are made m respect of Land tax on business premises, and a deduction up to £50 per year is authorised m respect of the premium paid for insurance of the life of the person making the return. On incomes from employment or emolu ment a deduction of £300 is allowed on incomes above that sum, but no person or firm will be allowed more than one exemption, either m respect of business, employment, or emolument. Those whose net incomes do not reach £300 per year will be exempt from the i tax. No person will be entitled to a deduction of more than £200 m respect of any interest m a firm, and any in come derived by himself alone. To assist m collecting the tax from those m the employ of companies, firms, and persons, a list of employees receiving more than £160 will be given with each return, and m cases of Govern ment Departments and local bodies and others that are not taxpayers separate lists will be provided, and will be obtainable at Post Offices. It is not intended that income tax shall be collected and paid by employers on behalf of employees, but each person ia receipt of income will make his own return and pay tax m respect of it direct. The returns now called for will give the income derived during the year ending 31st March, 1892, and thereafter annual returns will be made of the income derived m each year ending 31st March. The general ex emptions are:—(a) General revenues received by or on behalf of Her Majesty the Queen m New Zealand, (b) By the Governor of the colony so far as respects the emolument of his office as Governor, (c) The revenues received by any County Council, Borough Council, Town Board, Road Board, Harbour Board, public Univer sity or public school, Education Board, School Commissioners, Licensing Com mittees, &c. (d) By friendly societies and building societies. («) By the owner or occupier of land m New Zea land, or from the use or produce of such land derived by such owner or occupier, or from mortgages of such land, except where otherwise specially provided. The last-named is of course most important, as it exempts from the payment of income tax rents of land, interest on mortgages and the income derived from the use or produce of land by the owner or occupier. In come deiived from dealing m produce, whether live stock, wool, grain, or any kind of produce, is not exempted by this provision.

LOCAL AND GENERAL.

ASD

Before leaving Adelaide for Britain, Mr \ Munro gave a reassuring account of the Victorian finances, and said tint the London investors had made it as unn :csC3san y hot for Australia as it had been ma.de for him m | Melbourne. A blue-nosed shark, measuring 12 feet m length, was caught near Manly (New (south Wales) by a young man named Hanson. The shark, on being towed to thebeadi, was opened, when a ring seb with a handsome stone was found inside the carcase. The New South Wales Government analyst has had a case under his notice where a man drank 13 glasses of rum m succession m 30 minutes. The man died. In the 13 glasses of nun were 7^m pure alcohol, soz to 6oz cf which constitute a fatal dose. The " P.ihiatua Star " suggests that the Government should vary its offer of a reward m connection with the Pahiatua poisoning. It has never, says the "Star,"been proved that any murder was committed. A free pardon and a reward of £150 should be offered for information which would clear up the mystery. According to the "Southland News" the' sealskins over wliich there has been so much litigation met a glutted market m London, and had to be disposed of at a great sacrifice. The top price, it is said, was 8s 6d per skin. * Under ordinary circum stances they should have brought up to £5 each. The Wellington " Press " says :—" We understand, on the very best authority, that the Government intend to bring m a Bill next session to do away with the Rail way Commissioners." What "authority" is referred to by our contemporary as " the very best" we know not, but we don't believe that the Government have any such intention. Robert Nesbit was this morning charged, before Messrs Rees and Vyilliamson, J.P.s, with having been guilty of grossly indecent conduct on a train the previous evening, and with resisting the police. He had been under the influence of liquor, and the first offence was committed at Orari when the express stopped; the second was at Ashburton where he was arrested. He pleaded guilty and the bench sentenced him to a week's im prisonment for the indecent exposure. On the other charge a conviction was entered. Always make sure of your door. A well known race-goer and a friend stayed at a hotel m Brighton from Saturday till Mon day. On Sunday morning the sportsman, who had risen early and was hungry thought the other fellow had slumbered long enough. So he went upstairs, beat a tattoo on the door panel, and shouted, "Now, then? When the blazes are you going to get those trousers on ?" There was a faint giggle, and a silvery voice replied, "Not till I am married, sir, I hope !"— " Westporfc News." We have received from London a " rough proof for the Press only, " of a brochure entitled " The Life History of Tennessee 0. Claniii (now Lady Cook), from her childhood to the present time: her experiences and her work. " Lady Cook or Tennessee C. Ciatlin practised as a physician m New York, and m the pamphlet treats of a variety ot social subjects. She wishes to see women placed on an equality with men, and does not disguise her contempt for her own sex m the life they have perforce to lead. The monthly meeting of the Chertsey School Committee was held on Saturday evening. Present —Messrs X. McDowell (Chairman), Copland, Murphy, and Page. A letter was received from the Board of Education stating that they could not grant the extra desk and tank applied for. The request of the sports committee with regard to the use of the school, etc., was granted. The chairman reported that the gates and gymnastic apparatus had been repaired, and that the spouting was now m working order. The Board's contractors were busy painting and papering the buildings. A novel law suit was before the Supreme Court at Auckland last week, the second of its kind m the colony. A gum merchant sought and obtained an order to compel the owners of an adjoining allotment to pull down a wall which shut out the light from certain windows m plaintiff's store. The law is, that if any person has the uninter rupted use of light for twenty years, he possesses it as an indefeasible right, but it at any time during the twenty years he clones up the lights for a considerable period, he forfeits that right, or if for twelve months the light is shut out by any other person he loses that right. A womau was cured ot the influenza m a comical fashion at a town m England called Sittingbourne. Although very ill, and the temperature was low, she refused to have a fire m her room until the doctor threatened to cease attending her unless his orders were carried out. It was then discovered that she had her savings, amounting to £80, hidden up the chimney, the existence of which she wished to conceal from her husband, and that was why she objected to a fire. The excitement consequent upon her having to reveal the fact, coupled, possibly, with the genial warmth of the tire, cured her m thirty hours. A French lady, who married an English naval officer, has been made the victim of a terrible vengeance wreaked on her by a for mer admirer. The lady was at Lucerne with her mother not long ago, when she re ceived a telegram from London, signed with the name of a high naval official, stating that her husband had died of cholera m India. She believed the false news, and m a fit of madness killed heiself with poison. A few days after this tragic event the husband came back. It is needless to describe his despair. He is convinced the telegram was sent by a man who was one of his wife's former suitors. The English police have, it is said, been communicated with. We (" Oamaru Mail") are informed by gentlemen who have been over a large extent of the district that a considerable amount of grain still remains m stook. Some of the stocks do not app3ar to have been touched since the heavy storm of the beginning of last month, their owners evidently preferring to let them remain and rot or do as bsst. they may rather than bestow upon them the labor necessary for turning the sheaves and expos ing them to <he drying effects of the sun and wind. To what purpose it is hoped to put this grain it is difficult to conceive, but m the face of the fact that other wheat which was exposed to the storm, but upon which care was afterwards bestowed, has turned out well, those who have left their stocks uncared for certainly appear to have been guilty of wasteful neglect. Mr Carroll has been talking very straight to his constituents. At o, meeting at Hastings Hcnare Tomoana proceeded to question Mr Carroll, His first words were condemnatory of the Public Trustee having anything to do with Native lands, Mr Carroll pointed out to him that he was m error as to that gen tleman being m any way connected with Native affairs, except so far as intestate estates, West Coast affairs, and miners' rents were concerned. The speaker considered it was well such was the law, as no one could be better acquainted with thcunsoundntss of Maori trusteeship than Hcnare himself. It was well the day had passed when the trustees squandered the money of the minors m racing and midnight revelry, and when the minor came of age he found himself a beggar. The majority and minority reports of the Royal Commission appointed to inquire into the Baie Chaleurs scandals were made public on February 17. The President, Judge Jette, exonerates'Mr Mercierand all his Ministers, and alone condemns the editor Pacaud and the contractor Armstrong for the transaction by which the Province of Quebec suffered a less of 175,000 dollars. The other -judges, Baby and Davidson, unreservedly condemned Mr Mcrcicr and Mr Langclier, the ex- Secretary of the Province. They declare that they were found to have received a portion of the money of the Chaleurs subsidy. Judge Jette finds carelessness to be the highest crime that can be attributed to Mr Mercier ■ and his Ministers, and that Mr Charles L-ui^elier reneived over 9000 dollars from Pacaud after the Baie Chaleurs subsidy hat' been paid. The payment by Pacaud of 23,000 retired notes, which were given by Mr Meicier to another Minister, and the proceeds, which were used for election pur poses, is found by Judge Jette to have been without Mr Mercier's knowledge, the latter supposing' they had been retired by his co- BiKlopsera. Judge Baby and Davidson find that Mr Merger wss very anxjous tip tayof ti.e B^ie Chaleurs contractors.

United Choirs Concert.

KINDERSPIEL.

The concert m the Oddfellows' Hall last night, given by the scholars and choirs of the Wesleyan and Primitive MeMiodist bin,day schools was very largely attended, m fact all ihe sitting room m the hall was occupied, and many of the audience had come long distances to be j present. The concert wms a repetition of the one which came off on March 14, and was given m response to the pressing re quests'of many oun try friends who had not had an opportunity of hearing the "kiudersoiel." The tiiv,t part of the programme was different from that of the last concert, and amoiur the items may be mentioned as having been especially well given, the duet from "Joseph " by Miss Steel and Mr Flower, and the choruses by the children " SuurJ-iy School Army," ''OSing Praises," "Christmas Kcho Song," and a floral song m which all the singers carried bouquets. The kinder&piel "Day of Rest and Gladness" was gone through with, if anything, more steadiness than on the previous occasion, and the choruses were very well sung. Mr Gamble has always betn fortunate m having a strong and telling alto choir under his baton," and this portion of the chorus gave great effect to the concerted work of the kinderspiel. The concert throughout was a great success, nearly every item being rewarded by a shower of bouquets, and other indications of satis faction. Much credit is due to Miss Shirtcliff for her successful training of the children m the "business" of the kinderspiel, and to Mr Gamble who has established for himself quite a reputation for teaching children choruses. A strong element of Success m the entertainment was the aid lent by the Orchestral Society under Mr H. A. Gates' bacon.

TELEGRAPHIC.

HOME AND FOREIGN.

PER PRESS ASSOCIATION

ILLNESS OF A PRINCE.

DFDF

THE GOVERNOR'S STAFF.

London, March 29, Lieutenant Clayton, of the Scots Guards, has been appointed Aide-de camp to Lord Glasgow.

A RIVAL CHURCH.

Rome, March 28. It is proposed to build a church m the city, at the side of St Peter's, at a cost of four millions sterling.

THE HEATHEN CHINEE.

DFDF

MURDER OF RUSSIAN EMIGRANTS.

St. Petersburg, March 29. Two Russians living at Bielostock have been charged with the murder of forty emigrants, from whom they obtained money under the pretence of smuggling them across the frontier.

THE REBELLION IN CHINA.

San Francisco, March 28. Advices received here from China state that m a recent engagement 8000 Mongolian rebels were killed, "besides 500 being burned alive. The rsbels captured 1800 of the Imperial troops, of whom they burns I 1000 and killed the remainder by other means

SOCIALIST OUTRAGE.

Pakis, March 28. The members of a Socialist Church visited another church m Paris yester day where the preacher, m the course of a sermon, made a statement that the Roman Catholic religion alone would be the salvation of the working classes. The Socialists protested, and got up a fight m the nave of the church. They danced and sang the " Carmagnole," a famous ditty of the revolution. Several of those present were injured.

THE ANARCHISTS.

Intense alarm has been caused by the succession of dynamite outrages recently experienced. Ravachal, the Anarchist leader, states that the Anarchists m the city possess sufficient dynamite to destroy the house of every Judge m Paris. Paris, March 29. Owing to the alarm occasioned by the outrages of Anarchists 30 per cent, of the foreigners m Paris are leaving. Proposals are before the Chamber of Deputies to make the State responsible for damage committed by -Anarchists. Concierges (door porters) are advised to keep their doors closed as a preven tive to Anarchist outrages. The police are watching the houses of magistrates.

AUSTRALIAN.

POLITICAL.

Sydney. March 29. Parliament will probably conclude at the end, of the week. The proposal

to have a short session later on to ( discuss one or two important subjects has been abandoned and Parliament will resume m August, when it is ex pected that the Electoral Bill will be immediately introduced. Brisbane, March 29. Parliament was opened to-day. In the speech from the throne the neces sity was shown for immediately re moving the restrictions respecting the employment of coloured Labour, and authority was also asked for the con struction of railways on the land grant system. It was explained that the latter system was necessitated owing to the condition of the money market precluding a loan being ob tained. It il* hoped thai time will -•■dmit of a discussion on the Federal Bill. A measure will be introduced to give effect to the proposal for the establish ment of provinces.

HARBOR BOARD BONDS.

Sydney, March 29. The " Sydney Morning Herald," re ferring to Sir John Lubbock's remark with regard to the claims of the New Plymouth Harbor Board bondholders, says that to charge the New Zealand Government and, by implication, colo nial Governments generally, with dis honor m connection with the non payment of interest is about as reason able as to hold the Governments re sponsible for mortgages on private pro perty. The charge, the " Herald" says, is entirely untenable.

BANKING PRECAUTIONS.

Melbourne, March 29. The Associated Banks have entered into an agreement to mutually assist each other. This step has been decided on m otder to stay anxiety and strengthen the confidence of customers.

INTERPROVINCIAL.

Auckland. March 29, Sir James Hector has visited the antimony find at Russell, and reports favorably of it. The suit McDonald v Greenaway, a claim for £205 for alleged jewellery sales and promissory notes signed, was con cluded at the Supreme Court to-day. Judge Connolly characterised the case as a most disgraceful one, and said one side was as bad as the other as far as fleecing young Greenaway was concerned. The jury returned a verdict for the defendant. The " Observer," the weekly newspaper which was cast m, damages for libel a few days ago, was sold yesterday ander bill of sale, and was bought m by Mr Brett, the mortgagee, for £550. It was subsequently purchased by Messrs W. J. Geddes and W, Bloomfield, who .fill continue its publication on new lines. Mr Geddes, who is sub-udi'or of the " Star," takes editorial charge, and Mr Bloomfield continues to illustrate the paper. Wellington, March 29. A sale of city property on behalf of the Bank of New Zealand Estates Company realised good prices. In several instances, however, the reserve was not reached, and the properly was withdrawn. At a public inouti'.ig to-night a resolu tion vas carried affirming the desirable ness of securing a site nearer town for the Annual Agricultural and Pastoral iShows, and bringing under the favorable notice of the Association the offer cf Mr H. D. Crawford of fifty acres at Kilbuinie, aba peppercorn rental fur twenty years. A fatal accident occurred at the Forty Mile Bush this morning. A man named Charles Stewart, employed by William.-* Bros, road contractors, on the iCagalione road, about fifteen miles from Pahiatua, was working m a cutting when a large boulder that was m the face of the cutting rolled on him. He was knocked to pieces. The man is not known to have any friends m the district.

LATEST CABLE NEWS.

HOME AND FOREIGN.

(PER PRESS ASSOCIATION.)

Received March 30, 11.45 a.m.)

BANK OF AUSTRALASIA.

London, March 29. The Bank of Australasia has de clared a dividend of 12|per cent, and carries forward £150,000 to reserve.

VICTORIAN FINANCES.

'' The Times" considers that the successful floating of the Melbourne Metropolitan Board of Works loan in dicr.tes that things are not so bad m Victoria as financial critics allege.

THE COAL CRISIS.

Two thousand tons of German coal have arrived for the London South Metropolitan Gas Company.

CRICKET.

" The Times" says the victory of Lord Sheffield's team forms a brilliant and gratifying conclusion to a tour which oaght to be eminently satisfac toiy both to Englishmen and colonists. The idea that colonial cricketers have deteriorated has been disproved.

THE SILVER QUESTION.

The Calcutta correspondent of the " Daily News," states that m view of the fall of silver, which it is alleged may be expected, the Indian Govern ment is considering the propriety of reverting to a gold standard.

THE EX-PREMIER OF CANADA.

Ottawa, March 29. Mr A. McKenzie, ex-Premier of Canada, is m a critical condition.

AUSTRALIAN.

DFD

QUEENSLAND AND THE BANK OF ENGLAND.

Brisbane, March 30. Sir T. McTlraith's speech at the opening of Parliament dealt specially with the relations between the Bank of England and the Government, and he took occasion to withdraw every thing he had said with regard to the Bank,

Tinwald Town Hoard.

The monthly meeting of the Tinwald Town Board was held on Friday, March 25. Present—Messrs M. Scott (chair man), E. Gates, and T. Williams. CORRESPONDENCE. From Rev. Mr Garbett re rates. —The Clerk informed the Board there were still some old labesou* standing. Authority was given to confer with the Board's s»licitor as to taking legal proceedings against certain ratepayers. CONTIiAOC FOR .STREET CHANNELLING, &C. The Surveyors reported this work had been inspected, but was not considered satisfactory, and gave an estimate of the amount that they considered should be deducted. Accounts were ordered to be furnished to Messrs Stone and Gudsell for half share of cost of above. ASPHALTING IOOTPATFIS. It was resolved that Messrs Clark, Hawkins, and Stone's application for asphalting footpaths be granted, provided they pay half cost of same. STORM WATER. Mr Williams pointed out accumulation of storm water m Catherine street. The Surveyors were instructed to report. OPENING JOHNSTONE STREET. Mr Gates said that a,« it was not a full meeting he would postpone his motion referring to opening .Jolmstone street, which he had intended bringing forward , that night. DOG NCJISAJSCE. Hesolved—That the police be asked to take proceedings against owners of unregistered dogs. PAYMENTS. After passing accounts to the amount of £21 7s 6d the Board adjourned.

THE MARKETS.

(per phess association,)

London, March 28. Wheat is 6cl cheaper. Silver, 3s 3d per ounce. (Received March 30, 12.30 p.m.) Sydnky, March 30. Wheat, chick, 4s ; milling, 4s 8d to 4s lOd. Oats, feeding, 2s 2d to 2s (3d ; seed, 2s 7d to 2s Bd. Bran lid. Pollard 9s. Peas 3s 6d. Potatoes, Warnambools, £3 10s, Circular Heads, £4 ss. Onions £3 15s. Butter, dairy made, lOd. factory Is. Cheese 3|d to sd. Bacon C>d to 7£d. Hams. New Zealand lOd to lid. Melbourne, March 30. Wheat is firm at 4s 2d. Flour, stone made £9 5s to £9 10s, roller £9 15s to £10 ssl. O*ts, Algerian Is IOJi-d, medium stout 2s Ojd. Adelaide, March 30. Wheat marked weak ; latest quotations 4s 2d to 4s 3d. For flour there is a limited demand ; stone made £9 15s to £10, roller £10 to £10 ss. Oats, prime quality, 3s 4d to 3s sd. Barley, Cape 3s 9d, malting ss. Bran Is o|d. Pollard Is l£d.

LONDON WOOL SALES.

(Received March 30, 1.50 p.m.) London, March 29. At the opening of the wool sales to-day 12,300 bales were catalogued. There was a good attendance, and competition was fair. Merinos underwent a decline of five per cent; good crossbreds remained unchanged, but inferior sorts were slightly m buyers' favor.

TO-DAY'S TELEGRAMS

[per press association.]

C'enlOMI r 'l -tfV"!?-

Yv fcLUJN'GToN. Match 30. Commander Pike, of H.M.S. Tauranga, told a " Times " interviewer that, the de fences of Wellington are fairJy perfect and kept m first class order. The torpedo ar rangements are very good, and the scheme generally should be effective to repel any single cruiser. There was one point he had indicated to the Minister of Defence, which would doubtless be strengthened. Commander Pike considers the "Naval Volunteers of the colony an efficient force, able, so far as he has seen, to prevent a hostile landing. The Auxiliary Squadron exceed slightly m speed and armament the kind of vessel bargained for, and the Tauranga can hold her own against a second class cruisei. On a pinch she can steam 19 knots, and could beat the Orlando m moderate weather. It is intended to always keep two boats m New Zealand waters.

Tniiain-nv MtrikA.

The grooms on the tramway struck this morning for an advance of wages from £7 to £9 per month, and all hands except live struck with them. A reduced service is being kept up.

Pronrletmry Racing- <CIno«.

A deputation from the Horse Owners Association, Christchurch, waited on the Colonial Secretary, a day or two ago, complaining that some pioprietary clubs were not complying with the Rules of Racing as regards devoting the profits of meetings to the increase of stakes, etc, and asking, that the permission to such clubs to use the totalisator be withheld. Mr Buckley replied he could not see his way to do this, as applications for the use of the totalisatcr were referred to the senior magistrate m the district from which they came, and his opinion was acted upon.

The Colonial Bank.

(HE PRESS ASSOCIATION.;

Dunedin, March 30. At the Colonial Batk meeting, Hon. G. McLean congratulated the share holders on the smoothness with which the institution worked onward. The directors took some credit for this, and for limiting the total British deposits to an amount which could not materially affect them. Whatever lack of confidence m the colony might occur m England, he was happy to say there had been no lack of confidence as far as the Bank was concerned, for the total of deposits had been easily main* tamed m England, while colonial deposi tors kept increasing steadily. That the Bank's business should go oa steadily without disturbance must be gratifying, especially when they considered the financial disturbances that were taking place m the neighboring colonies. Even m this colony they could not ignore the fact that considerable sums of English money were being called up withdrawn from the colony to meet engagements c; m'mg due ab Home, which fc'mid people were afraid to renew. That this nervous ness would pass away he had little doubt, and people at Home .vould come to believe tliat if any British colony were to be trusted, New Zealand is the one first deserving of their trust. It behoved everyone, from the Government down ward, who could contribute to this end to do so.

FARM NOTES.

We have ie on the authority of Bake well, the father of the Leicester sheep, that sheep fed on clay soils produce the best wool, those on sandy soils next, while those fed on soils of a calcareous nature produce bub third-class wool. Chalky soils are credited with producing routrh wool.

Melbourne alone consumes 115,000 head of cattle and 15,000 calves m one year. We may estimate that m the whole colony 250,000 head of cattle aud 100,000 calves, are annually consumed as beef and veal. During 1890, 151,169 head of cattle were imported into Victoria but the information cannot be obtained as to the number of stores and fats respectively. It is estimated that over 150,000 young calves are slaughtered annually, because it will not pay to rear them.

The following interesting paragraph re latins; to wheat importations to Great Britain appeared m the " Mark Lane Ex press "of January 4 :—The English wheat average for 1891 is 37s id. The tithe average is still kept very low, largely owing to the extraordinary low averages of 1889 being included m it. The wheat average of 1889, which was 29s 9d, was the lowest since 1761, when it stood at 26s lOd per quarter. Following on the greatest depression for 128 years, the wheat average of 1890, which was 31s 9d, seemed a distinct improvement, on which the 37s Id of 1891 still further improves. No wheat average under 40s can, how ever, be regarded as denoting agricultural prosperity,' and the last 40s average was m 1883. From that year back to 1851 the mean value of wheat was always over 40s, and it was this period of thirty-two years which created the prosperity of the arable counties.

[ According to the Wellington "Post" ' the industrial farms which it is proposed to establish m connection with the Labor Bureau, will be live m number. There is to be one as near as possible to each of the four large cities of the colony, and another will be established m the neighbourhood of Invercargill. The size of each will vary from 800 to 1500 acres, and it is in tended that the} shall be tillod by men who are unable to find employment at their usual vocations. The men will be obliged to erect their own houses, Govern ment finding the materials, and the authorities will also supply them with rations and pay them a small wage. It is probable that those who are industrious and show an aptitude for the work, will be allowed an interest m the proceeds of the farm. Government are now negotiat ing for the purchase of 1000 acres of land near Waikanac, on the Manawatu Bail way Company's line, as a farm for the Wellington district, and if. is intended to place about 1000 men upon it. Special provisions will be made m the case of married men, so that they may take their wives and families with them.

One of the oddest uses to which dead rabbits can be put, says "Bruni," is surely that of converting them into sheep fodder, and, unlikely as it may appear, this has hap pened, A. gentleman who has had many years experience m sheep-farming m Central Australia sends me the following extract from a station situated near the Dailing. He vouches for the honesty of the writer, and having some slight acquaintance with him, I can support the statement that he is not a likely man to wiifce an untruth. I may mention that the letter was written to an intimate friend and relative and not with the view of any portion of it being published. The following is the extract : —" My rams m go;ng out to the. north well the other day pretty well cleared the road of dead rabbits, and when they got to the well, where some hundreds were poisoned and m stacks, they fought like demons over tht>m. As yet I have not heard of any ill effects from the feast. I have seen ewes chewing bits of bunny, but took no notice of it, I knew that they will greedily eat grasshoppers on cold mornings when the hopper is too stiff to gel away." This is an instance of a number of sheep exhibiting a perverted appetite, but the curious part of it is that the poisoned food did not kill the rams.

The results of last season's harvest m Europe (writes the London correspondent of the "Age ") have been watched with an inquiring spirit, although few of the inferences drawn from them have been prominently brought under public notice. The respective partisans of farming on the large and small scales have been unable to claim favourable results on either hand, all modes of partition of the land have been, so far as results show, on the same dead level. This is to be looked for m the steady and continue m withdrawal of capital from agricultural industry. The peasantry are everywhere encouraged to enter upon the occupation of small allot ments with no other capital than that supplied by their muscles. There is a dis position to regard the large holders, rightly or wrongly, as selfish monopolists, and they have lately, m the years of low prices, looked out for other more profit able investments for what small incomes they may have been able to retain. Many of the large estates are heavily mortgaged and no matter to what low level rents and profits may be reduced, the claims of the money lenders must be satisfied m full. The landholders who are thus unfortu nately situated are unable to lay out capital on improvements, and they are no better off than their poorer neighbours. To restore the agricultural industry to the position it'should occupy it is necessary to recognise, and to act upon the principle that every plot of land, large or small, requires to have spent upon its improve ment, by manure or otherwise, a propor tionate amount of Capital, m addition to the personal skill or energy of its owner or occupier. This is a point which was m former days much insisted upon, but is now seldom alluded to.

Under the heading "The Greatest Draught Horse oftheNineteenth Century," the " Horse Breeder " (London) says : — We must m these columns offer our personal congratulations to the Post master-General. We question if Sir James Fergusson is aware of it, having been so much abroad, but on his home farm at Drumburle, on the Kilkerran estate, was foaled m 1866 the horse which more than any other has modelled the mind of breeders of work horses. Prince of Wales was there dropped by Old Darling. We have had many stories of his foalhood, some of which we hope to publish some day. "We never thought he would be anything great," was the remark made about him by one who saw him at his dam's side. This is a remark whish has frequently been made of great men as well as of great horses. As a matter of fact, Drew's Prince of Wales must be recognised as the greatest draught horse of the nineteenth century. General was the sire of Prinoe of Wales, a very good horse, more compact than Sir Walter Scott, his sire, a very good type of horse indeed, of which possibly Time o' Day was the best representative, though the latter was a little too short m his neck, m our opinion. Mr Eiddell, of iilaokhal], if he has a really good oolt by a son of Prince of Wales, and therefore great-grandson of General, m his posses sion, ought certainly to name him Post master-General. It is noteworthy that Prince of Wales was always a horse which captivated onlookers, while Darnley, on the other hand, was a sleepy, dreamy' gelding-Hke horse, There was a, lot of character about the former; about the

latter, none at all. He was heavy, mas sive, and walked well naturally; bufc Prince of Wales, on the other hand, was all fire and go ; trot him or walk him as you like, and that almost to the last. This dash and go ho inherited from Sir Walter Scott through General. Sir Walter Scott was the best mover, how ever, of all the three, good as Prince of Wales was m f >re and hitid action.

How various are the interests depending on the welfare of the agricultural classes w.is illustrated on February 16 m she papers read at the Pcyil Statistical Society. Mr L. L. Prce's paper traced th i effects of agricultural d on tha rental of an Oxford college. In fifteen years the rental had fallen £7 per cent, although there had been a slight in crease m the acreage m the possession of the college. The fall m rents had besides absorbed the profits anticipated from the falling mof beneficial leases, On some of its estates also the college had latterly paid tithes previously paid by the tenant; on taking this into account, the fall m rental was made out to be about forty per cent. Abatements i had also to be made m certain cases. An estimate of the out goings on one estate m the shape of rates and taxes, repairs, insurance, management, etc, showed that two-thirds of the gross. rental were inter cepted on their way from the tenant to the landlord; and during the depression generally the expenditure nn repairs had rather increased than diminished. The fall m rent had been greatest on the estate containing the largest proportion of arable land, but the College had not had any farms thrown upon its hands. The most disastrous year of the agricultural depression, as measured by the state of the College's resources, was 1879. The depression on Guy's Hospital was illustrated by a paper prepared by Dr Steele. Guy's Hospital income from its landed estates sank, according to Dr bteele, from £41,840 m 1875 to £27>550 m 1891,—"Daily News."

The sad accident at Waiuku, Auckland, through which Mrs Stock was killed on her wedding day, while being driven home by her husband, occurred thus :—Mr Stock w&s driving his cart on a very dark night, without a light, ilong a road which was m process of alteration, the formation suddenly narrowing from 14ft #a 9ft, on an embank ment 16ft high, and the contractor had placed no light to warn travellers of danger, or any obstacle to prevent them running into it. The cart was capsized down the embankment, and the young woman was caught and smothered by the weight of one side of the trap forcing her face into the c!ay.

With reference to the scheme for Railway Kmployees Insurance the Wellington "Post" says:—lt will be recollected that about a year ago the Railway Commissioners formu lated a scheme of insurance and sick aid m connection with the service. Copies of the provisions of the proposed Bill were circu lated amongst the railway servants of the colony, and rreatings were held all over the country to consider the matter. The proposals were as a rule received m a hostile manner, and at length the Cora missionera decided not to move for legis lation on the subject just at that time. Since then Mr M'Kerrow and his col leagues have considerably altered the proposed provisions, whish now commend themselves to the bulk of the employes. The Commissioners have juat received a petition from 1600 of the men m all branches of the service praying that Government should be urged to bung m a Billl embodying the amended proposals. We learn that the Minister for Public Works suggested to the Amalgamated Society of Railway Servants that it should formulate a scharae of it* own.

tfHE ASHBtiRTON GITAftDIAy; WEDNESDAY, MARCH 30, 1893.



u.s.s co raSia u.ss.,ce UNION STEAMSHIP COMPANY OF NEW ZEALAND. STEAMERS SAIL prom LYTTEL TOK AS UNDER: Fer Wellington—Monday, Tuesday, Wed nesday, Thursday, and Saturday. Nelson—Tuesday and Saturday. Auckland —Thursday. Sydney—Every Second Thursday. Dunedin—Tuesday and Friday. Melbourne—Tuesday. EXCURSION SEASON CLOSES ON MARCH 31. GEO JAMESON, ___ Agent for  Wool. Wool. WooT ty C. TABART is making CASH ANOES on ths ENSUING CLIP FREE OF IOMWISSIOIT. PERIODICAL SALES held through, •sut the season, the finb one being early n November. All WOOL by Rail is CARTED FREE from Christchurch Railway Station to ray Store. For accommodation, light, &c, my Store is unsurpassed for the display of all lots. Prompt ACCOUNT SALES and PROCEEDS. Woolpacks, Twine, &c., at Lowest Market Rates. F. C. TABART, .iuctionee>\ Woo broker &c. Ohristchurch,



Don't be Deceived!—lf you want the best Medicine the world haa ever pro duced, try Colbmanje and Sons Eucalypti Extract. For all affections of the chesfe and lungs, consumption, asthma, coughSj colds, gravel, and kidney complaints. For influenza it bas no equal. Under the distinguished patronage of Earl Jersey, Governor of New South Wales, Lord Carrington, and the Emperor of Germany. Awarded medals at Sydneyl Melbourne, ana Adelaide, beating all competitors, and s the only pure Extract m the world. See that the label bears our trade mark (tree of life and signature Colemane and Sond, Cootamundra, New South Wales) without this it i? a fraud. Price, Is 6d and 2a 6d, Wholesale Dep6t tor New Zealand: Lich6eld street, Christchurch Sole Agents for Ashburton : The Ash burton Drug Company.—Advt the Most Effective MEDICINE m the world is SANDER and SONS' EUCALYPTI EXTRACT. Test its eminent powerful effects m Coughs, Colds, Influenza, etc.; the relief is instantaneous. Thousands gave the most gratifying testimony. Read this certificate:—" 24th April, 1885 — Messrs Sander and Sons, —It is with the greatest of pleasure that I testify to the excellence of your Eucalypti Extract. Having had inflammation of the bone of the leg, which came on after a severe attack of low fever, I was attended by Dr J. Boyd who had made strenuous efforts to save my leg, but without success. He found it necessary to amputate my limb. Having heard m the meantime of the wonderful cures worked by the Eucalypti Extract, I obtained a bottle, and the extract had not been applied more than an hour when I began to feel greatly relieved. After applying the extract every four hcursfor nine or ten days it was out of all danger, I would persuade al who may be effected with any such disease to give the Eucalypti Extract a trial, and., I am convinced that they will find is trhe most wonderful of medicines.—You js to., E J. Curnow, Wattle street, Sand hurst. —(Advt g



The Best Remedy fob Indigestion-— Norton's Camomile Pills arc confidents recommended as a simple remedy foi [udigestion, which is the cause of nearly all ihe diseases to which we are subjects. Norton's Pills, with justice called the' •'Natural Strengthcner of the Human Stomach," act as a powerful tonic and gentle perient, are mild m their operation, and safe under any circumstances. Sold m bottles, at Is l£d, 2s 9d, 11s, by all medicine vendors throughout tha \?»rld, JS'inian Hyslop and Co.'s" Irr,jaeria pure Ceylon and Indian Teas are the best m the market —fidv,>



"Keatinq's Powder" destroys Bugs, Fleas, Moths, Beetles, and all other insects whilst quite harmless to domestic animals. In exterminating Beetles the success of this powder is extraordinary. It is perfectly clean m application. See the article you ourchase is " Keating's," as imitations are ' oxious and ineffectual. Sold m Tina, 6d ? 1% and 2a Gd each, by all chemists,



Ask for -Sinuin Hyslop, and Co, s i mperial new seasons Pure Ceylon and JndiaXeas. Special prices—(Viv



p_ .-I 1"- —»-——- Holloway's Pills and Ointment are remedies which should invariably be taken by travellers travelling m search of health, pleasure, or business. Many deleterious in fluences are constantly ab work m foreign climes, tendirg to deteriorate the health. These and the altered conditions of life will entail on those who travel the necessity of carefully attending to early symptoms of disease, and they will find the use of those remedies to be highly necessary, the action of the pills being purifying and strengthen ing ami of great service m cases of fever, ague and all inflammatory diseases, whilst, the ointment is a sovereign cure m cases of piles bad legs, bad breasts, wounds, and ulcer's. Hollo way's remedies do not deterio rate by chwg« oi climate,



iWitiiietl. CASH Adverfcise'iiea'r.s under th-s headim? not oxooddiag SIXTEEN WORDS I/-. Addresses may be Vffc at this Office. ; I7IOR SALE —Black Heifer, just * cilved, very quiet, a"d good milker. Apply, Office of this paper. 196 ' WANTED— \ Lady Boarder m a quiet family ; terms moderate j centrally situated. Address-" Home Mail Office. j ltfo FKW Choico Fans, just opened up also, Silk and Paper Fans from Is each— H. M. Jones. ___ HOW and When can I get cheap read ing for the Winter evenings 1 By joining my Circulating Library, 3s 6d per quarter.^-H. 3WL .lonks. /"IHOJCEST new season's Figs and \y Cartoon Table Dates m 31b Boxes, 2s each. —H. G. Flower, Confectioner, East street. _____ W" ANTEITKNONVN^ew Boots and Shoes for the wet weather, oi sound value at the '* Corner." W"~~ ANTED KNOWN, Grand display of new Millinery, Ulsters, and Jackets, at most reasonable prices at * The Corns k." ; \T7 ANTED Known!— Come and see W the Bargains now on at Melford House.—H. C. Segers. \l/"ANTED Known. —If you want W plenty of first class Drapery, Boots and Clothing for cash, come to Melford House Sale.— H. 0. Sep'tos. t IT ANT ED Known.—l have a large W stock of Tin and Ironware Goods to select from. Register Grates, Stoves, Portable Boilers, Spouting and Ridgmg kep*-. m stock.—J. W. Habdlky, East street. blM * WANTED Known.—Great Cash Sale now on at Melford House. Almost everything reduced. —H. 0. Segers. ALL Wool Colonial Tweed Suits to measure; fit and workmanship guaranteed; from 50s cash. Koberi Alcorn, Ashburton Clothing Marl, Saunders' Buildings. »HO .Meet the Times.—l am supplying ,JL Galvanised Iron Tanks from 30s upwards, warranted for twenty years, Force pumps, deep well cylinders of all descriptions, Inspection i»vlt^- — J. W. 1-la.rtvlby, Eas street. oj^l W" ANTED Known—That you will make no mistake for quality and variety m English and Colonial Boots, and his highly reputed make by calling at J. Moison's. During coming holidays dis count for Cash. Repairs done at once. A staff of men always kept and best material and workmanship guaranteed. \ EW Supplies of Stationery, Account Books, Music, Fancy Goods, Games, Orders for Printing, Book oinding, Picture Frames, promptly ex ecuted. Schools and offices supplied with pverv requisite. Magazines and News Ss li.pplied.-L "P. ANDRE WES & * CO., Stationers' Hall. _ Public Notices. 1892 W IHTEH. 1892 —NOW SHOWING— TH 0 New Overcoats and Water proofs New Tweeds and Suiting* LARGEST __ New Styles m Boys Cloth ing AND ew Hosiery and Gloves New Collars and Shirts CHOICEST New Scarfs and Bows New Travelling and other Caps fitOCk New Soft Felt Hats New Flexible Hats EVER New Styles m Boys' Hats and Caps New Rugs and Umbrellas SHOWN NewoTcle capes and Riding Aprona jjy New Goods m all Depart ments Inspection Respectfully XJ3. Invited NEW ZEALAND nothing Factory. W. H WEBBER, Manager. Agfints for WertheimOelebratedSewing Machine.