SUPPLEMENT TO THE EVENING STAR

MR TOLE ON SEPARATION.

[FROM « HANSARD.';] !

In accordance with nr. • publish from the wJ*^™^ the speecn mad. in the s debate b, the member for m M ) *. lole. He said ;

Sir, the incident which has just now happened reminds me very much of the closet-scene in "Hamlet," where Hamlet says to his Queen Mother,—

"Look here upon this picture, and on this ' By this, I mean the contrast between the two honorable members of the Native race who have'addressed the House on this question. The first honorable member, who seems to be an apt pupil, has learned his lesson and delivered it accordingly H e 'i s a gentleman who, as far as t'know, was returned to this House to support such measures as ihe present, which would not only tree his own people, but also relieve his European fellow-subjects of the_ burdens under which they now sufter. Then we have the other honor able gentleman whom it was sought by every possible menus—by summary jurisdiction, 1 may say—to oust from the seat in this House to which he was so justly entitled. You see that honor able member performing his duty in an independent praiseworthy manner, and supporting not only the rights of his own people, but also those of his fellow inhabitants of the white race in the -North Island. And now, Sir, in ven turing to address myself to the vital subject which is under consideration, it would be exhibiting too great con fidence in myself if I did not say that I approach it with a considerable amount of diffidence and responsibility; and whilst I might have rested content with the very able speeches which have been delivered by honorable gentlemen who have spoken in favour of these resolutions, and with the speeches which have ostensibly been made in opposition to them,. I am, Sir, never theless, not unmindful of the fact that I am here representing a constituency which, like other constituencies in the colony, is jealous of its rights and privileges, and therefore I feel it my indispensable parliamentary duty to speak on this occasion, and exert my humble endeavour to carry these re solutions. I believe, Sir, New Zealand never played so great a part in the his tory of mankind as it is about to do now. We are on the point of a con stitutional upheaval, which is to cover the land with these gory delineations under which the country is to be ruled in future—to adopt the counties pro posed by the Government, or to accept these resolutions which would, if carried, result in giving us greater territorial and financial independence than we now experience. Therefore Ido not think I should be speaking in an exaggerated form if I were to say that the result of this debate will nor only determine the destinies of the colonies for centuries to come, but will leave a deep mark upon the s.tnds of time which no future tide of events will be able to efface. To my mind, Sir, the principle of these resolutions has been proved by the speeches of the honorable the mover, the honorable member for Auckland City East, and the honorable member for Waikato. It was very easy for those who followed these honorable gentlemen upon the other side to characterize these speeches, respecti vely, the first as being weak and having nothing in it ; the second as being a sort of hitting all round, with nothing in it but a great deal of bad taste ; and the third, they were kind enough to admit, contained something in it. No doubt there was something in the speech of the honorable member for Auckland City East, which, to some fastidious tastes, might seem a little indiscreet: still I think that some honorable mem bers who followed, might, even if they did not wish to comment upon these indiscreet expressions, have handled, if they could, the many grave accusations he made, the gross inaccuracies he ex posed in the Financial Statement, and his estimate of our melancholy condi tion. But that has never been done, up to the present time. Very nice speeches in support of the Ministerial side of the question have been made, but I believe it will be admitted on all sides of this House that no gentleman , on the Ministerial benches or any other part of the House has grappled with the statements made by the honorable member for Auckland City East. The honorable member for Selwyn made a statement, I may almost call it a vow, that if convinced of the saving in the cost of government proposed by these resolutions, he would vote for them; and I am inclined to believe that after the speech of the honorable member for Waikato he must be converted. I say that the speeches then made, and some which followed—those of the honorable member for Parnell and the honorable member for Dunedin (Mr. Stout), as well as some others—are a credit to the gentlemen who delivered them and to the colony. I take the word credit in its extended sense, and add " a pecuniary credit," for I believe that these speeches as viewed by the world would do more to support the pecuniary credit of the colony than all the Ministerial speeches we have heard up to this time. They will show this, at any rate, that if the Government | cannot prudently administer public moneys, and make up their accounts in j

a better form, there are still men in New Zealand who understand accounts, ailih it" thoy are placed in their hands, can properly keep them, and restrain reckless expenditure. I ask honorable members what was contained in the Premier's speech, which lasted for an hour, or an hour and a half? To my mind it contained two points. One was the humiliating admission of the financial difficulties" of the colony. I think these are his words : " Owing to the prejudices of the honorable mem bers leading them to give expression to these difficulties."--But if those diffi culties did not exist, I am sure honor able members would not give expres sion to a disparaging opinion concern ing there. The other statement was, that if these resolutions were carried, the policy or schemes of the Ministry : would be destroyed. The sympathies of honorable members were thus en deavoured to be awakened by a threat of resignation. As on other occasions it has been found to answer well, it is now tried on this occasion : but I am sure that it will have no weight what ever with honorable member., of this House, or with the country at large. 'The speeches delivered against the resolutions charge them with being too meagre. They seem to me to be re- > garded from two points of view, or rather by two sections of honorable members holding different views. The first section say they are meagre, be cause they will not have them at any price ; they will not have any resolution for constitutional amendment that comes from this quarter of the House. Then there are those honorable gentle men who would like to get into power ; and for that reason they call the resolu tions meagre. The latter honorable gentlemen say in effect, " If the honor able member for the Thames had brought down a resolution for the severance of the two islands altogether, we should have gone with him." But if he had done so, those very same honorable gentlemen, in all probability, would have said, " If he had brought in a resolution which would have federated the two islands, we would have gone with him." It appears to me to be impossible to know how to meet such men. The resolutions do not appear to me to be meagre, and I do not see how, under the circum stances, the honorable member for the i'hames could have gone into detail in them. It seems to me, Sir, that we must first of all affirm a grand principle, and allow the rest to go to the people. According to the old maxim "The voice of the people is the voice of God;" I believe that is the best law. At any rate these islands will be able to work out their destinies as well as i-toad Boards. It may seem to honor able gentlemen that I am fond of quoting passages, but I feel I am at liberty to do so to support my own impressions. However, I will endea vour to be as short as possible in any thing I do quote. Lord Brougham said, treating of the fundamental prin ciples of government, — * " We have stated the people is the real origin of aU.power that is . . .

whose acquiescence is obtained by a regard to the common interest and the general expediency — the party for whom Grovernment exists, and for whose good alone it has any right to exisf; and from hence we have deduced the maxim that the people's advantage is the guiding rule for deciding on all questions of State The truth is, that all admit that the interest of the people ought to be considered by those who a-dminister the Govern ment. But few reflect that it is the only consideration which ever ought to enter into our mind in weighing one measure or one institution against another. That the people ought to be well and cheaply governed all allow ; but the people ought also to be as well governed as it is possible, and at the cheapest possible rate. They are not to be thankful for any one improve ment, for any one privilege, for any one saving which any Government may make, while any institution re mains unreformed —any right is with held —any expense, not absolutely necessary, is incurred. This is the great truth which modern times have taught, and which daily expereince illustrates. The people ought to have the greatest liberty they can safely enjoy, and the cheapest government that suffices to regulate their affairs. It is a right which happily is now understood by them, and the sooner their rulers learn it and comply with it the better."

That, Sir, acknowledges a consi r derate reference fco the people. Now, the resolutions seem to me to be very clear indeed. The first says that "the state of the colony requires that its financial and constitutional arrangements should be reconsidered." This is a truth which, in the words of a convival song, " no body can deny." Then " the unity of the colony is to be preserved." That seems to be a very puzzling matter to some honorable members. One honor able mem ber from the West Coast knit his brows in very great discontent and said he could not possibly under stand how there could be unity. But the federal, is essentially that govern ment which will secure unity. The people in the North and the people in the South joined.in harmony, knowing that they will proportionately share the financial and other burdens upon the colony, and knowing that, in the event of aggression, they will

stand together and unitedly oppose any foe that may come ripon them—that will seen re ■unity. T think nothing can be clearer than that a Federal Govern ment must be maintained, that there must be two local Governments, and that an present we can do no more than affirm a principle and allow the people to settle the details. The Dominion of Canada has been referred to, and the Minister of Justice alluded to the two islands of New Zealand being so close together, with telp.o-ra.phic com munication and every facility for being .governed by one Government: but there are a number of islands in the Dominion of Canada which have separate Governments. The island of Newfoundland consists of 4.0,000 square miles only in area. Prince Edward Island contains an area of 2,173 square miles, and has a population of 90,000. Nova Scotia has an area of only 18,000 square miles. Now, compare the ureas or respective sizes of these islands with that of the North and Smith Islands of this Colony of New Zealand, we arrive at the follow ing proportions — viz., that New foundland is only about two thirds of tlio size, of our North Island, or one half of the Mouth ; Prince Edward Island, roughly, one-twentieth of the North, or one-thirtieth of the South Island ; and Nova Scotia, equal in it i self only to the province of Auckland, represents about one-third, in territorial extent, of the North Island, or one fourth of the South. Island. Yet these islands, so close to a very lai'ge conti nent, enjoying all the latest appliances of civilization, have separate Legisla tive and Executive Administrations. Again, we find, amongst the islands of the West Indies, Jamaica containing an area of only 6,400 square miles; the Island of i\ revis, area 50 square miles, and a population of only 9,800 in habitants; Tobago, area 97 square miles, and I^,ooo inhabitants. Similar in area to the last Island, though not in the West Indies, is that of Malta, which is governed by a Governor and a Council of Government, partly nominated and partly elective. Then, continuing the West Indies, we have Grenada, 133 square miles in area with a population of 30.000; and Trinidad, 1,750 square miles in extent and having a population of 80,000. There are many others which are really not bigger than some of the islands round our coasts ; and yet each of these possesses a Government ; con sisting of a Governor, an elective Ex ecutive Conncil and a Legislative Council. Then let us cioss over to South Africa. There are fivo indepen dent States that are now seeking to he federated, under the direction of Mr Fronde, two of whose areas is just about equal to that of the Province of Auckland, and whoso population is only double of that province—viz., Natal, 16,145 square miles; and Griqualand, 1 ,GOO square miles. Each of. these has a Government, with a Legislative Council and an Executive Council. We conae now under the lee of Great Britain, and we find there tho Isle of Man, which only contains 180,000 acres, about one-half the size of o;io of the Canterbury runs, and has a population of 54,000. The Channel Islands contain about seventy-three square miles, and though they are so near to England they occupy an independent status, with a Governor and an elective Coun cil. I need not mention the Conferera tions of the German and Austrian Empires, which have been referred bo. I may say, Sir, I have taken out these figures to exhibit the proportion our population and area bear to other countries, so as to show what form of Government we have aright to expect. The Kingdom of the Netherlands is about one-fifth of the size of the North i Island. The Confederation of Switzer land is not as big as the Province of Auckland and it has also an indepen dent status. In the United States, which have been referred to, there are about nine, out of a total of forty-six: States, each smaller than the Province iof Auckland. Compare these facts i with the position of the North Island ■of New Zealand, whoso area is about ' 28.000 square miles, with its beautiful ■ coast, which has been described by j many honorable members, and its bays and rivers, and with a rapidly increas ing and enlightened population. I think, Sir, I have shewn that terri torially and according to population we have precedents for establishing at least federal unity, notwithstanding the geographical, and telegraphic argu ments used by the Hon. the Minister ofJustice ; and now are we to be told we cannot govern ourselves! The same may be' asked of the South Island. Take, again, Queensland as another instance. When that colony separated from New South Wales in 1559, it only contained a population of 18,0U0, Sydney tried, as Wellington is now trying, to keep this distant country attached to it ; but Queensland, like other colonieSji-esisted, as has been said, and " cut the painter." Let us now compare tha financial position of many of the countries I have alluded to, and particularly of the independent islands, with our own financial position. I refer to their public debt and their exports. Take the Island of Ceylon, which I forgot to mention. It is about half the size of the North Island, and its public debt is £600,000, and its ex ports £3,000,000. I am giving the figures in round numbers. Newfound

land has a debt of £200,000, and its exports amount to £50,000. Jamaica has a' debt of £600,000. and exports to the extent of £1,000.000. Trinidad's debt is £77,000, and its exports £1,700.000. Victoria has a public debt of £12,000.000, and its exports are £15,000,000. South Australia, witk a debt'of £2,000,000, exports to the ex tent of £4,000,000. Western Aust ralia has a debt of £130,000, and its exports are ,£260.000. New Zealand last but not least, with a debt of £20,000,000, exports to the amount of £5,000,000. From these figures it appears that whilst Newfoundland, Jamaica, and South Australia in ex ports double their debt ; and whilst Victoria has £3,000,000 of exports over its public debt, and Trinidad exports to the extent of twenty times its puc lic debt, poor New Zealand has a debt four times greater than its export?. Under such a condition of things it has been happily expressed that Aye have not only sold our birthright for a mess of pottage, but that we have also drawn upon our children's inheritance, and are leaving them to fight out the battle which we are too cowardly to face. I Then for this £20,000,000 'of debt it j may naturally be asked what have we got? We have got an extravagant Civil Service, we have got a little immigration of an unprofitable character, ; we have get a temporary peace with the j Native race, which has hitherto been, I and is being bought, I believe, at the price of losing our British prestige; and we have got a few centralised and expensive public buildings, and a few miles of railway; whilst, at the same time, the lands which are being acquired are locked up and capitrl being driven from the country. If the honorable baronet the member for MarscLn were here, I' would ask him how far he could travel north of the city of Auckland comfortable in atiy vehicle . I would ask him if he could travel twenty miles'. And in the face of this,' the cry that is brought against Provincialism is, that the out lying districts have been neglected. Yet with all these we cannot point to any great national im provements, or any improvements that are worth mentioning, within such a short distance of the city of Auckland. I may here also mention—it is a local matter—the Kaipara Railway Exten siow to Auckland. That is a work which has been hanging between heaven an earth for the last four years. Tie money, apparently, has been ap propriated; questions innumerable have been asked about it; petitions have been sent in; public meetings have been held ; the representatives have from time to time urged its construc tion ; but excuses of delay have always been made ; and just when, as a new representative, I thought every possible excuse had been exhausted, in answer to a question I am told by the Minister for Public Works that people are making large demands for compensa tion ; so that I really do not know now what further excuses will be made by the Government on this subject. ' Unless Ministers will honestly say they won't do the work, they will have to resort to the old excuses. It has been said that the people have forced on this great debt; but I cannot coincide in this. I do not see why any Go vernment, intrnsted with public money, should allow itself to be forced into any extravagant expenditure. When the people during the passage of the Aboli tion Bill, were most clamarous that these gentlemen should stay their de stroying hands in their descent up in the Constitution, they were not listened to. From end to end of the colony, the whole population rose and asked the Government to delay the passage of that measure ; but they did not listen to the people then, although the " clamour of the people" is made a pretext to squander public money. Now, sir, I believe the people desire the adoption of these resolutions. This feeling was, I think, abundantly, exhibited at the last general election; and my own election fur nishes proof of its existence. I was a thoroughly untried man in politics, and unknown to most of the people who elected me. I was asked to oppose a gentleman who was a long resident in the district, having lived in it for about thirty years, and who had all his friends there, as well as large estates. But his principles appeared not to run with the popular wish ; and it was owing to the views I entertained being more in accordance with public feeling that I was elected. And, sir, within the last few days, gentlemen who, at the time of my election, were amongst my bitterest political opponents, have nobly recanted on a public platform, and have subscribed to resolutions of this character: "To oppose the Coun ties Bill now before the House, in all its stages, as being an expensive and vague form of government, and alto gether uusuitable to our requirements." And they have added a further resolu tion to the effect, " That the Auckland members be asked to support Mr Whitaker's resolutions to make the land revenue colonial revenue, and, failing to carry that, to support the separation of the two islands." This, I believe, is only the first symptom of a strong reaction which will inevitably permeate the whole colony; and I am of opinion that even those districts from which members have come who oppose these resolutions, will yet send to the House expressions similar to .

those I have referred to as coming from Auckland. If these resolutions are not carried, and this central form of government is maintained, I believe that the people will not be fairly re presented ; because you cannot get gentlemen who will sacrifice their business for nine months in order to come here to represent the people. I believe it will really amount to that in the end, and that, as in some other colonies, members will be in session here for nine months. Besides, the interests of the two islands are so con flicting that local matters and petitions cannot receive that attention in a cen tral Legislature like this, which they ought to receive, and which would be bestowed upon them if there was > a Legislature for each island. I will, with the permission of the House, read a short extract showing that, even in England, the legislation is impertectly carried out; and I think it will be ad mitted that, if such is the case in re gard to a Legislature like the House of Commons, it is likely to be so here. In. 1874 it was said—l quote from Harrison's Essays on Legislature Re form, — " The way in which an ordinary statute is put together would be a scan dal to a solicitor or a conveyancer drafting a common settlement or will. ilt is nor but that the Bills are skilfully ! prepared when they enter the House" i this cannot be said for many of the Colonial Bills, the Debtors and Cre ditors and other Acts of last year, ! for instance, which are proposed to be amended in this session—" it is that the majority of Acts get finally settled lin a sort of scuffle, in which clauses are i tossed out or jerked in at random, and a legal hash of a hundred sections is pieced together, and repieced by a wrangling Committee . • • Thus the last state of the Bill is invariably I worse than the first. When it has 5 been amended in Committee, it is usually a thing of rags and patches; it comes into the House in the state in which it ought to go out, and it usually goes out in a state which is really little better than notes for a draftsman ._ . . . If testators, when executing their wills, were to put in new clauses on the spur of the moment, or the re spective families were to cut about the drafts of an ancient conveyance, wills and settlements would bear a strong resemblance to modern Acts of Parlia ment. . . . Now, at the present time, the minutest word misplaced in an Act may cause indefinite hardship, labour, or confusion. That words of such almost mystical value should be tossed about in the melee of factious divisions, is a crying scandal on our national good sense." Thai, Sir, inadequately describes the state we shall arrive at in this House, if we come here and endea vour to legislate upon matters tors in which the different interests are so dependent upon local circumstances, and so conflicting. It is all very well for honorable gentlemen to say they are supposed to consider, or do consider, matters which are of public importance to the whole colony ; out there is never theless a sort of local or personal feeling of neglect, which in practice really pre vents members from giving matters the consideration they ought. I believe, Sir, that popular rights are gaining pro minence all over the world, and that checks upon coercion are being found to be necessary every day. This is now acknowledged in England in relation to the subject of Home Rule, to which the honorable member for Riverton referred the other evening. In another page of the uook from which I have quoted there is a passage to this effect: —■ " Home Rule in Ireland is as yet to the English public something not very intelligible, and slightly tedious. What can they want % says the average house holder, aud why not pass laws in West minster as well as in Dublin I It is a matter of which but a few years suffice to develop the meaning. The next election, to all appearance, will force the householder to understand Home Rule, by showing him an immense pre ponderance of Irish votes forming a de finitely Irish party." The same author says in a foot-note, " This came about rather unexpectedly, within a month, in February, 1874. When this party for the first time is recruited from Pro testant and Catholic, and comprises within it Cromwellians, Ultramontanes and Republicans, it will knock at the door of English politics with a force which will have to be listened to; for it threateus, unless dealt with, to bring English parties to a dead-lock." ! I fear that I am wearying the House wifch these passages. Hon. Members. —No, no. Go on. MR. TOLE—But, Sir, I am im pressed with their applicability to the present subject. 1 am, perhaps, the youngest member of this House: — An Hox. Member—Hear, hear. MR. TOLE—The honourable mem ber for Duns tan says " Hear f but let me tell him that on this question I shall feel less remorse of conscience than some other honorable members. I have not come before the House to make any recantation. I hope I never shall be in that humiliating position. I see around me many politicians, on whose word I might rely, and whose guidance I might feel safe in following. But I ask this House, as an Auckland member, and with fervour,, to grant tis the management of our own affairs; for I hold, in the words of a thoughtful local writer, that ", By developing our .fine resources—and to speak as a

Northern main—by facilitating trans- ] port, by opening- tip the country, by 1 encouraging trade, aiid finally by managing our own affairs, and making our own laws, we would soon render the North Island a great State." If these resolutions are not carried, in plain English I do not know what is to become of us. I can only see one con sequence—l hope it will not resolve itself into a remedy—and that is that when the wrath and indignation of an oppressed people will be kindled, they will descend in thunder on the heads of those [gentlemen who try to force an unwelcome form of government upon us, and which the patience of a loyal people can endure no longer. I would quote again, Sir, with the per mission of the House, to show that this feeling has been recognised by the best writers upon political philosophy. The writer says : — Thus we see that, through the whole system of society, Expediency, or a re gard to what is for the general benefit of the community, is the only govern ing principle, and the only solid found ation of all rights. The people must , thus be the great object in view when ever we inquire as to the rights of the ruler and the duty of the subject. For the benefit of the people it is that government exists. "Whatever was its orgin is wholly immaterial. Violence, fraud, gradual and cunning encroach ment on the one hand, and the sub mission or yielding to a superior and irresistible force on the other, may have given rise to the Governments actually established ; and a continuance of force and of contrivance, and of fear and despondency and mutual distrust among the discontented, may support tVm still. But the reason why they should ba allowed to exist, and why they should be even cheerfully supported, is the benefit they confer upon the people, and the necessity of some system of rule for managing the people's affairs. The theorists of the seventeenth and early part of the eighteenth century, and the Legislature of the Revolution, who derived everything from a supposed Contract originally made between the parties, came by that erroneous mode of reasoning to the same practical con clusion to which the plain and obvious doctrine of Utility or Expediency leads us—that all government is a trust for the people—that kings have no rights in themselves and for their own sakes as rulers, and beyond those enjoyed by the community at large—and. that if they betray their trust by violating their duty, the duty of obedience ceases, and resistance becomes a right, and indeed a duty, where the abuses are sufficient to justify encountering the evils of the struggle, and where the prospect of success in resisting is very much greater than the risk of failure. " It may at first sight strike some persons that the doctrine which we have now laid down respecting the ground of obedience and the right of resistance is dangerous in its tendency, and may beget a disposition to loosen the foun dation of government, by engendering a proneness to speculate upon the chances of successful rebellion. But nothing can be more untrue. The 1 doctrine, if received at all, must be taken as it is, and withjits limitations. The right to resist an established Ex ecutive Government is only asserted when that Government has broken the laws, and therefore deprived itself of all title to claim the obedience due by the laws; or when the laws, which were made in different times, and ! adapted to other circumstances, have , j become a source of misery and injustice ! to the whole or the great bulk of the | community; or when, without any ! change of circumstances, they are thus ; cruel and mischievous, and when no ] hope exists of their being mendec ; peaceably by the forms of the Oonsti I tion, the rulers pertinaciously clinging j to them as a source of benefit to the ! few at the expense of the many ; and ! even in such circumstances .as these ' the doctrine does not justify resistance, unless the breaches of the law by the rulers are so grievous, or the defects in the Constitution are so hurtful to public happiness, that it becomes far better for the people to en ' counter the evils of civil struggle . than to continue suffering under the existing order of things. No nice cal culations—no mere turn of the scales— no petty balance of profit over loss— will justify us in arriving at this con clusion. There must be an existing evil generally felt, directly and sensibly pressing upon the community at large, and so great as to leave no comparison or doubt that it is worth while to get rid of it at the cost of a struggle with the rulers of the State and those who are always sure to take their part. Nay, even then the doctrine does not justify resistance, unless it is also clear that the chances of success are decidedly and very decidedly greater than those ;of failure, so as to leave but little risk of the ■ Government prevailing. Thus guarded, the doctrine surely can never be said to encourage rash and groundless attempts to work by violence an im provement which every sound principle must make every good citizen—every man who regards his own interest-.— always desire to see accomplished, if it be possible, by peaceful and lawful means.

" That the doctrine, as we have stated it, is sanctiomed by waiters of the most unquestionable attachment to established institutions both in the State and the Church, by the authority, of the most eminent statesmen, and the conduct of the

purest patriots, and, finally, recognised by the acts of the Legislature itself as tlie foundation upon which the consti tution of this country is established, there is no doubt at all."

These, Sir, are the words of Lord P.rougham in his eminent work on Poli tical Philosophy. In conclusion. I would smmly say that, if these resolu tions are lost, they will, in all proba bility, be lost by the treachery of nor thern members—l tfieac by Auckland's own sons. Those gentleman know very well—as well as I do—that the one uniform cry throughout the Province of Auckland has been, that the greaJ curse of the prosperity of Auckland, has been the divisions of her members. That province endeavoured^ as far as possible, to send down on this occasion a united phalanx to gain thos rights of which her people have been deprived ; and Auckland now expects that all her members will join to carry these resolutions which relieve her of so much financial burden. If they do so, they will earn the everlasting gratitude of their country; and if they do not, their names will go down to posterity not as patriots, but rather as persecu tors of their country.

Reports on Office Matters of the Auckland City Council.

Report of Mr J. Waymouth, Pub lic Accountant and. Auditor to City Council. BATE BOOKS. I have re-arranged the columns in tlie rate-books in the pattern herewith marked No. 1, the advantage being that the num ber of the property on the rate-book (which is sufficient identification for the purpose of posting, &c.) is close to the money columns. At present the means of identification are on one side of a long }ook and the money columns on the other. A. considerable amount of liability to error will be done aw?y with by the arrange ment proposed. I have also sent: another pattern, marked No. 2, which, if it would be a legal rate-book, would save an im mense amount of labor. I think the first half of the next year's sixpenny special rate could be made to terminate on 30th June, and the second on 31st December, as these terms would be less than one year, and be therefore legal. By this pattern only two rate-books per annum would be required, one for each half year. Besides which, most people would pay all their rates at one time. A rate book like this would save your collector turning up each time three different rate books. The amounts by this plan are seen at one view. I have provided for the waterworks special rate being in every instance collected, because I understand the lenders were in formed that this rate was their security for payment of interest, and that the balance of it would go to the sinking fund, with the water rate as collateral security. This is, I think, complying with sub section 2 of section 58 of the Waterworks Act, 1872, which please read with the lost; sentence of section 54. It is especially desirable to keep this rate distinct, as it will tend to simplify this portion of the waterworks account by not having con tinually to be marking items on the rate book " not to.be collected," on account of the water rate being the larger amount. [ would work section 54 by charging thereon only the excess of the water rate over the amount of the special rate. I would comply with sub section 2 of section 58 by setting the whole of the spesial rate apart in a separate banking account, and transfer periodically any amount not re quired for sinking fund to the waterworks account, collector's cash book. It looks very bad to see a cash book paged ;it should be folioed. I suggest that this cash book have three additional columns on the Dr. side. The columns on this side would range thus : Dale, Block, Number, Name, Folio, General Rate, ■6d Special Rate, Waterworks Special Bate, Water Bate, and Totals. &c. In the four first money columns only current rates should be entered. Into the ■'Totals, &c,'' column, each item of arrears, endowment rents, interest on mortgages, &c, would be taken direct. This plan would promote accuracy, and save both the Collector's and the Trea surer's time when the receipts are checked and the totals paid Over. treasurer's department. Cash Book.—One does not often meet with six cash, books being used in one concern at the same time. I was therefore anxicus to see if this was one of Mr Waymouth's suggestions; but on referring to his printed report to the Finance Committee, dated 29th August, 1872, I find at page 10 he only speaks of one cash book. There is now, strictly speaking, only one cash book, namely, the general one—the other five being merely banking accounts, equivalent to journal entries. The keeping of these books was first adopted by your former Treasurer ; and as your present Treasurer finds it convenient to retain them, I see no objection. They do not complicate matters at all. Ledger and Journal.—ln order "that the ledger shall at any moment show the state of any account," and in order that the city's accounts may be properly kept, I think it is : indispensable that the accounts be kept by double entry. I see on the same page referred.to above that Mr Waymouth recommended this in 1872; and that, at the commencement of the subsequent financial year, your books were opened on this system, aud were kept by double entry by Mr Harrop, assisted by Mr FraseV, until loth Nov., 1873. Unfortunately, this system was then dropped; no finishing journal entries having been passed to close the books at that date nor to re open them for the ensuing year with a journal entry in accordance with the audited- and printed statement of assets and liabilities of loth November, 1873. Your account's since that date have been kept on no system at all. I do not blame Mr Brodie. He took them up in 1874 ; and, as I have pointed out, they were not in a fit state to be handed over to him. Look, for instance, at folio 200. On 15th Nov., 1873, the stone-breaking machine account is closed with a balance of * £927 15s lid, and the balance is not