carried down. The fact is £577 15s lid of that amount had been apportioned to various streets accounts, and £350 should have been brought down as an asset. The result is that there is no such asset in your ledger. On folio 201, " working tools and plant" stands an asset of £50 on 15th November, 1872. There is not a single posting to it afterwards, yet on the 15th November, 1873, these are shown in the printed statement at £100. This kind of thing gets to be a serious matter at folios 202, 203, and 205, these being severally the accounts for horses, drays, and harness. The total debits of these accounts amount to £223 5a 6d, hut in the printed statement of accounts for last year, 'eheir total value is set down at £120. Doubtless Messrs Fiaser and Waymouth wore satisfied that this sum was right, and that no horses have gone astray '; but this case well exemplifies the value of the re-opening journal entry, as it would have set forth what numbers of horses, carts I and sets of harness go to make up the £120 value. Thus the basis of the next I audit would have been laid down.

Tlie Wellington City Auditors re marked in their report last year, " "We have simply now to express our opinion that unless the city accounts are for the future kept by double entry, they will ere long be in a hopeless state of confusion." Respecting this remark, it is noted on page 6, of that city's last printed state ment of accounts, " The books of the Council will hereafter be kept by double entry in accordance with the recommen dation of the auditors.' 5 But my recom mendation of double-entry is advocated by higher authority than this —Mr Hamilton, Accountant to the Education Board of the Privy Council, and Mr Ball, a partner in the firm of Quilter, Bali and Co., the most celebrated firm of public accountants in the world. These men who, joint authors of an excellent little ■work on bookkeeping, say, " The system of double-entry is not only applicable to public accounts, but without it no complete record can be effected, nor due security against error obtained." I suggest that the necessary journal entries to render the accounts in your ledger correct, be made without loss of time. "Were that done, the accounts kept by double-entry in future, and the cash-book and journal kept posted up, it would follow as a matter of course that your ledger would always sftiow how any account stands. WATERWORKS DEPARTMENT. I have examined the work done by Mr Henry Wright, and have much pleasure in testifying to the industry and fore thought he has shown in obtaining the necessary data for starting his office work correctly, and the skill with which he ha?; used them. He has opened his books properly by double-entry. Ido not agree with him on some minor points of method, but I consider his ability unquestionable. I strongly advise the Council not to lose this gentleman's services. There will be an immense amount of work in this department, and I think him admirably qualified to manage it. GENERALLY. I think the treasurer should be the chief bookkeeper. I think the secretary of the waterworks will have quite enough to do to attend to the business portion of his department without keeping the books. But above all things, I think it is necessary that the Town Clerk should have the supervision and control of all the work of the office, and be held responsible for its being properly done. Per Contra. Auckland, 15th August, 1876.

Report of Mr. Henry Wright, Accountant.

Auckland, 15th August, 1876

P. A. Phillips, Esq., Town Clerk. Sir, —I have to acknowledge your letter of Sth instant ; and in compli ance with the request therein contained, I now beg to furnish, you with the report desired by your Committee. Although there is but one system of keeping books by double entry, yet that system is capable of being varied in form, in order to adapt it to the various kinds of business to which it may be applied. A plan which would be well suited to the affairs of a mercantile house or bank, would be cumbersome and expen sive if applied to the affairs of the city. The collection of the City revenue, amounting to a yearly sum of about £30,000, necessarily involves a large amount of office work, inasmuch as it consists chiefly of several rates, collect able in two semi-annual payments in trifling sums, ranging as low as six pence; whilst the other sources of revenue, such as endowments rents, license fees, police court fines, etc., are all in small amounts, causing increased , work, and great liability to error. In addition to this there have to be con sidered the various Acts of Parliament under which the business of the city is conducted, which entail many unneces sary forms and much needless labor. Councillors occupy the twofold posi tion of trustees for the ratepayers and representatives of absent debenture holders. They are therefore in every case morally, and, in many instances, legally responsible for the misconduct of city affairs. In the execution of these trusts, therefore it devolves upon them to see that the accounts of the city are kept with scrupulous exactness; and I desire especially to point out to your committee that whilst its duty is to avoid any unnecessary expense or extrava gance in the management of city affairs, it must not, by any mistaken parsimony, encourage the possibility of inaccuracy in the accounts. I have now been nearly four months engaged in the City Council offices, and during that time have made myself thoroughly acquainted with the present system and routine. As I now find the books, they afford

ho adequate means of check, nor d( they in any way present a true oi reliable record of the transactions o the city. Some of the largest ant most important items are absolutely not shown at all in the Corporatioi books, leaving sums amounting to manj thousands of pounds totally ttnac Counted for. It is in fact utterl} impossible for any person, be he nevei So practised an accountant, to ascertaii the position of the financial affairs o: the city from its books of account. H is extremely desirable therefore that i more correct plan should be adopted and I will now proceed to state in whai manner this may be done, whilst at tli€ same time materially reducing the general office work, and bearing in mind that the two chief objects oi book-keeping are simplicity and pres rention of error. THE GENERAL, SPECIAL, AND SPECIAL WATER RATES. At present the particulars of these rates ai*e written no less than three times over in three different sets of books ; but as the information required to be recorded is precisely similar as regards all these rates, there can be no reason why tlie whole might not be condensed into one set of books, with suitable money columns, alternately red and blue, to avoid the likelihood of entering- under a wrong heading. At the close of each financial year the whole of these columns should be added up ; and the totals of the amounts paid must then tally exactly with the sums to the Cr. of each rate account in the ledger, whilst the totals of the rates levied should be journalized to the Dr. of each such account; and as no Profit and Loss Account is necessary, these totals should be place tod the Cr. of an account to be opened for the purpose, and which might be called a " Receipts and Expenditure Account." The rates uncollected for that year should then be entered in a separate book, to be called a rates arrears book —the total amounts of such ar rears being journalized to the Cr. of each rate, and placed to the Dr. of an account to be called " Rates Arrears Account." The object of this would be to consolidate in one book all rates in arrear, instead of keeping open the TEN useless accounts for outstanding rates which I now find in the ledger. By adopting this plan, and transferring everything to a " Receipts and Expen diture Account," all operations would ac closed to a point at the end of each year, and error and confusion avoided. ' The rates arrears book would be a complete annual check upon the ledger, would render the accumulation of ar rears less probable from the facilities it would give in having a defaulters' list easy of reference, and the total arrears on each property ascertaina'ole at a glance, instead of having to refer back, as now, through over a dozen old books. This book would not require re-writing annually, but would serve for several years if properly planned. THE NOTICE BOOKS AND RECEIPT BOOKS should, in like manner, be reduced to one set instead of three, and all the particulars should be written upon the face of such notice or receipt, instead of being endorsed on the back accord ing to the present plan, which merely multiplies the labor and causes incon venience and loss of time. The forms would require to be larger than at present; and the receipts should be numbered with consecutive printed numbers—each receipt of course cor responding with its block. THE CASH BOOKS. There at present in use no less than eight cash books, the object of which is difficult to discover, as they are merely copies of the bank pass books of the various banking accounts, with the exception of one, which is an aggregate of all the rest. These should all be done away with, and the banking accounts kept in the ledger. In the transactions of the City Corporation, a cash book is quite a superfluous record, as no cash payments are ever made ; and all moneys re ceived go direct into the bank, and are paid out again by cheque only. In a mercantile house or bank, where cash is both received and paid, a cash book is of the first necessity, as it enables the cashier to check the daily cash balance in his possession, and thus ascertain at once if there has been any error in his day's transactions. In the Corporation accounts however a DAILY CASH RECEIPTS BOOK showing each, day's revenue from all sources, similar to the one I have opened for the Water Supply Accounts, is a far preferable book, and all that is re quired to enable the accountant to journalize correctly, and check the Receiver's blocks. The abolition of a cash-book is a plan now adopted by many large companies whose cash transactions are few, and which has received the approval of eminent accountants, as it throws every thing, of necessity, into the ledger; so that the position of any account ( may there be seen at a glance by turn ing to its folio. THE JOURNAL as it now exists is scarcely ever made use of, and it is owing to this that the ledger accounts are imperfect and deficient. In any system of book-keeping, the journal is the chief and most indis pensable book of record, and should I contain a short resume, of every trans

) action, which must be shown in such a • distinct manner as to be sufficient foi f all ordinary purposes of reference. I The Water Supply journal is kept in i this manner, and its completeness as s i record of every transaction is owing tc r there being no cash-book used. THE BANK ACCOUNTS. Although there is no real necessity foi so many banking accounts as are now used, yet, perhaps, the system might still be retained with advantage, as it adds to the simplicity of the records. WATER SUPPLY. In this matter it is necessary, to some extent, to depart from the rules which have guided us in the other affairs ot the city ; as, in this case, the Council has a commodity to sell, and is placed precisely on the same footing as a trader, or a gas or water supply com pany, inasmuch as it has speculated to the extent of a fixed outlay, with a view to a remunerative return. The revenue to be derived (that is the price or rate to be charged for the water) must be based upon the annual cost and expense of the works—a posi tion quite the reverse of the ordinary undertakings for city improvements and the repairs of streets, where the amount to be expended is determined by the amount of surplus income, and a profit is not looked to. It becomes necessary, then, in order to show whether the operations for the year have been successful or otherwise, that the department of water supply should be kept entirely distinct, having its own separate books <vf account, to enable it to declare annually a correct profit and loss account, in order that the Council may be enablod, if a profit is shown, to decide whether the rate can be reduced for the forthcoming year, and what amount can justly bo set aside for sinking fund ; but if a loss appears, to ascertain how such has arisen, and how it may be avoided thereafter. The Waterworks Act provides very dis tinctly for such profit and loss state ment, and this provision cannot bo properly carried into effect unless the department is kept carefully separate. THE WATER RATE, which must shortly come into force, cannot be entered in the other rate books, as the particulars will be quite dissimilar. Whilst the special or general rates are fixed and unchangeable, the water rate will be an ever-varying one, differing in the rate per cent, with each consumer, and subject to special extra rateage in no less than six or seven different ways. Water rates must, by the Act, be payable in advance, and the amount to be paid by each consumer Oiinnot be computed before the rate is due, as in the case of other rates. Each | application for water must be accom-! panied by a tender of the proportion i of rate chargeable to the end of the-; current half-year, the amount of which j can only be calculated at the time of such application, and must be checked by the certificate from the plumber, as to the nature of the supply, in order to prevent persons fraudulently obtaining a greater supply than they are entitled to, or charged for. No work of any kind must bo done to the pipes withoiit written permission from the office, or water would be used ] in all directions without the knowledge of thejCouncil; indeed, ithas been found, in all cities where the water is laid on, that the most difficult problem is how to prevent its reckless waste or un authorised use. It would be quite impossible to mix up the water rates with the general affairs of the city, without causing the most complete confusion and loss of i revenue from water supplied • and this fact is so well known and acted upon in every large town, that the water depart ment is always entirely distinct one. In Melbourne, this department is under the control of a secretary, ac countant, audit clerk and staff of clerks ; and although it is there of course on a larger scale than Auckland, the prin cipal differs in no respect, and as their system has stood the test of fifteen years' experience, I think this city could hardly do better than adopt their plan, as far as it is applicable to the relative size of Auckland. It is not within the province of this report to touch upon the details of management, any more than they relate to the books and the officers that will be required, and I will merely content myself with pointing out to your Com mittee that an increase in the city revenue of about £12,000 annually for water supply, the control of ex tensive works, and the reticulation of the city and suburbs with pipes through which the water flows, must necessarily prepare the Council to provide addi tional officers, in order to ensure that an undertaking so vast and important shall be properly managed, and controlled with, the strictest supervision. In conclusion, I have not attempted, nor do I desire, to disguise the identity of this i*eport, and it is only in deference to the expressed wish of your committee that I inscribemyseif with the motto,

" Experto Crede."

Auckland, August 15th, 1876.

MR SWANSON'S SPEECH.

Sir, —Tho thanks of the community are due to you for the publication in last night's issue, of Mr Swanson's speech in the House on the Separation question. I commend it to the perusal of every elector in the province of Auckland, and especially to the advocates of Centralism, and to the readers and admirers of the Southern Cross. How any ma-r In his senaas or any well-wisher ot his oountry can support a newspaper which defends such a rotten state of things as Mr Swanson exposes is to me a mystery. I t-ke this opportunity of expressing my individual thanks to Mr Swanson for the fearless, ontspoken way in which he has done his duty. If yon have the speeoh still in type, and could issue it again in another number, 1 am sure a great many electors who did not get lasi night's Star would be glad to purchase it.—Yours &c, Colonist.

SUPPLEMENT TO THE EVENING STAB.

Printed ana published by the proprietor, Brett, of Parnell, at his General Steam Print wg Office, Wyndham-street.fln the Oity of AuoMana. New Zealand. Wednesday, August^O, 1876



T> ISQUIT, BUBOUCHE & CO. [Established 1819.] SHIPPERS"'OF BBANDY COGNAC .fBISQUIf:-^. J?%Osi' /fIUBOUCHE & CVV";^ ,' ' ICOGNAC^ - " . '~{, HDS., QR,-CASKS, CASES,' AND FLASK. liv*" Soias Agent in Auckland —' 1 P. NATHANS CO. r^EUICKSHANK, MILLER & CO., IRONMONGERS, 22 0, QUEEN-STREET, Auckland, Would call attention to the very LARGE SHIPMENTS IRONMONGERY, Ex ' Inverallan,' 'Bebington,' 'Chown- THORPE,' AND 'AEGOSY.' AMERICAN GOODS. Falling Axes. Broad Axes, 10 to 12 cut Sbip Axes Bench Axes, Carpenter's Adzes Ship Adzes. Claw Hatchets Hunters' Hatchets Shi- g-ling Hatchets, Lathing Hatchets Adze Eye Hammers, Farrieis' Hammers Novelty Braces, ADgle Borers, Panel Saws^22 Screw Wrenches American Brooms, Broom Handles Axe Handles, Adze Handles, Hatchet Handles Scythe Handles, Hammer Handles Norton's Patent Single and Doable-action Gate Hinges. Eagle Ploughs, Bulloclr Bows and Keys Thermometer Churns, Washing Machines Long and D-handled Manure Forks Garden Rakes Peerless, Dover, and other Egg Beaters Knife and Scissor Sharpeners, &c. ENGLISH GOODS. Mathieson's Trying Planes, Jack Planes Smoothing Planes, Iron-sole Smoothing Plane 3 Smoothing Planes, plated bpfore mouth Compass Planes, iron-soie Compass Planes Trenohing Planes, Fille^ter Planes, Plough Planes Bead Planes. Babbat Planes Squares, Bevils, Guagea, Turn Screws Spokeshaves, Braces and Bits. Augurs Engineer's Squares, straight Edges, Rules Saw Pads, Fret Saws, Frame Saws Sorby's Tools. Hand Saws, Tennon Saws Panel Saws 22 and 20, Rip Saws Firmer Chißels, B wil Back Chisels, Socket Chisels Firmer Gauges, Joiner's Adzes Fencing Adzes, Screw Augurs Gilpin's Tools, Shell Augurs, Screw Augurs Augur Bits, Caulking Irons, Caulking Mallets. Also, Large Shipmentß of Mangles, 2 and 3 roller Wringing Machines Leamington Hinges Colebrookdale Stoves American Stoves Register Grates, Fenders, &c, &c. Rowatt's Patent Anucapnic Lamps. SINGE E'S gEWING J^J AOHINES! STONE BROTHERS Have the pleasure of announcing that they have been authorised to make a SUBSTANTIAL REDUCTION IN THE JPRIOE OF THE SINGER machine. SEWING SINGER aar MACHINE, ~s* SEWIKG SINGER machine. SEWING to " m 2 g 3 ■ad* >> .§ a -a H O WITH A FURTHER DISCOUNT FOR CASH !!! The Supreme Excellence of the GENUINE HINGER has been amply proved by the unequalled amount of Public Patronagb it has received, and by the Host of Imitators who vainly attempt to copy its Merits. The temptation to practise FALSE ECONOMY, by Purchasing Cheap Imitation Machines, is now done away with by the REDUCED PRICE Of the SINGER SEWING MACHINE! "Which is admitted to be The Best Machine in the World ! For further particulars, apply to Stone Brothers, SOLE AGENTS FOR THE PROVINCE OP AUCKLAND. IyrARSHALL & COPELAND'S CELEBRATED DuNEDIN J&..X..X.-AJ JT ALE A.LE, In Bot es,!. Quarts, and Pints, FOR SALE BY J. C. MOREIN & CO., GBOCERS, WINE AND SPIRIT MERCHANTS, QUEEN - STREET, Next door to the New Theatre. N.B.—All orders carefully Packed and Delivered in any part of the Town or Suburbs. I^OSES i BONES! B0M8~! Bought in any quantities for Cash at the Freeman's Bay Bone Mills, and at No. 101, Lower Qneen-street, bY J. & J. SOPPET.^



I ' ■ WpiLECTRIOIITY IS LIFE: i PULVERMAC ER'S i GALVANIC CHAIN BANDS, BELTS, . AND BATTERIES. ' 3o Bimplc that anyone can viso them; wonderful it results, and yet bo gentle in aciion that they may be applied to mere infants. TESTIMONIAL. f We, the nnflerslgnea, have much pleasure in testi t. fyiug that Mr J. L. FtrLVKKMAcrißii's recent improve menis in his Voltaic Batteries and Galvanic Appliances t for Medical purposes are of great importance tc Scientific Medicine, and that ho is entitled to the consideration and support of every one disposed tc farther the advancement ©f real and useful pro gress. 1 Signed by— „ , t Sir C. LrcooK, Bart., Ehyeician to H.Mi the f SlrH. Holland, Bart., F.R.S., Physician to ■ n.M the Queen; 1 Sir Wn.r.iAM Fbhoussont, Bart., F.K.S., Phy- I Bioian to lI.M. the Queen ; Sir J. K. Martin, Bart., C.8., I\R.C.S., l F.R.S. Dr. E. SiKVKKINfI, F.R.0.P., Physician to n.K.I£. the Prince of Wales, and Phy i Rieian to St. Mary's Hospital; Dr. It. Qcais, V.K.G.P., Physician to the Hospital ior Consumption, Brompton. Prom among the thousands of Testimonials to the 1 cxtraordiuary Curative power of those Galvanic , Appliances, we extract the following as being horough'.y reliable:~ TO THE EDITOR OF TfTli " CHRISTIAN WORLD." Sir,—Knowing fhat your valuable journal has ever b"en a m<»dium of doing good, not only to the souls of men, but alas to tlielr bodies, as evinced by the great interest you hare ever taken in the benevolent movements of tho day, I have taken the liberty to j address you upon a subject which often appears in j your advdrtiaintr columns, but which I fear, cither ! through iirnonmoc of its [troat value or tho f^ar of being duped, is overlooked by a very large number of your reactors. I allude to medical galvanism, as applied for tho cure of dim a«e, Mit more psper iaily that system of self-application inventor! by Mr Pulvormacher. Many of thii giiri's which have como before mo have been treated for months, and some for years, by men of undoubted ability and Pit ill in the medical pro fession, who liaVfi tntrcn the utmost paina, aad ex ; haustcd every resource of tho apothecary in vain, have been cured by Pulwrmachor'a system in v few I w 'eks. I will not say that every case has met with ! like results, but I do affirm that the proportion of I succosi which has attended my feeble efforts during 1 tho last two or three years would !>e p.u'ticient to ! establish a first-class reputation for any medical man, ! especially considering 'hat nearly all the patients ha<i been under good medical treatment, and many of them had been Riven up aa hopeless. Will you allow me to recite a i'iVf (nets? NEURALGIA. Fifteen monthn since T lent a 10s Gd band to a lady who lad been a great sufferer from nkuraJjOlA for four Months. She Rtatcd that pho had boon under tlio care of two eminent medical men (whos« natnoß phe Ravp). but that she had not obtained tho Rmalk>st relief; she had not been able to «et one hour's sound sleep for many weeks; that she was almost in dis traction from the constant severity of th»> pain I placed the band upon her head, requesting her to wear it till the pain ceased. I ca\l"d upon her a week after, when she expressed her deep gratitude for mj kindac-'R, Rtating that aha was entirely free from pain, and had slept soundly all night for several nights, and that her Btrenyth was rapidly recovering. NERVOUS DEBILITY. Last summer a gentleman wro c to me from Hor bury complaining of great nervous debility and prostration. He had tried medical aid in v*in, Hfi feared his age was against him, being near 70. but if I thought there was hope ho would try. I advised him to try tho 60s combined band. He did not re ceive *ny great benefit for several trials, wrot" me one or two despairhi',' letters, but T enoourai/ed him to persuvere. I heard nothing of him from October un'.il six weeks since, when ho wrote me a letter ex pressing his f<ratitudo in no measured terras, stating that he was quite recovered ; that he had enjoyed the best winter's health during the laat winter which he had known for many yea>-s. RHEUMATISM. Thirteen months azo I mot Ja well-known and highly respectable solicitor of this town, walking at a very feeble pace, as if in (;reat pain, with a Btaff in one hand and the other hand stretched out nn stiff a" fit had neither life nor power. I took the liberty to stap him and ask tho nature of his complaint. He informed mo that hti wis a great BufferM1 from rheu matism, which extended from the fllioulders to the j tip of liis fingers, causing his arm to become quite i stiff; that he had received tho beat medical advice, i . Sfot no relief, but wan in great pain night and diy. I I strongly advised him to try a galvanic band, which I h*i ultimately desired f would obtain for bim It [ roa h d from the shoulder to the pa!m of the iiand, coiled all round the arm. Ten days Bfter he c m niOQCed to wear it he called upon me, plac»d thi> afllicted arm over hiR hhoulder with perfect ease, ex claiming, "Thanks to you, Soagt-r; you are a capital doctor " In three months he was perfectly recovered, and has had no return of thn malady WEAKNESS IN LOINS. Lust October a minister wrote mo from Rugby' statin? th*t ho suffured sevoro pain, attemlsd with groat weakness in the loins and legs, so thut he could not riio from his chair or w*lk anywhere without help. I advised him to get a spino b>vnd for tho loins, and h narrow one for tho lews. Ha wrote to mo a few woeks ago, expressing hin warmest gr-»titudc and , stating fiat in three weiks from the time he com menced to wear the bands he w.is so far re overod as o riso and walk anywhere without help. INDIGESTION. About the same tinvi <\ farmer residing at Buckle sham— a gentleman well-known in this neighbourhood —c«lled to seek my advice. 110 stated that hin diges tion was 10 weak that his sto-nach rejectei the simplest diet, even a bowl of milk from Ills own dairy (wh'ch of course was minus the chilk), that ho often felt as he should (all on the fields from sheer faintness ms he went about I recommended him to try t^e 60s combined hand He called again in Bix week*, thanked mo most heartily, and declared that he f lit physically a new man. To use his own wor.la, he Raid: "I have no trouble to out my fond, or to rot ! about anywhere, for I fool as if I had a new stamina SCIATICA.. Six weeks nince onR of tho principal tradesmen of his tnwn, well-known to nearly ever? inhabitant, crawled Hto my house with great difficulty upon a crutch and a staif. He was fn such great pain as to make it difficult for him to rehearse his c»se. »t last he informed me that ho hid honn troatnd for sciatici by a hiphly respectable physician whom he named, but that he had candidly assured him ' hat he feared he was bovond tho reach of medicine, and advised him to try galvanism ; and that he had «lso recom mended him to seek mr advice as to the best mode of treatment. I obtained for him a suitable band,which he at once commenced to wear, and in a fortnight he cast away his cratches, and can now walk erect, and attend to his business. He told me a few daj-s since that he had no pain now ; only a little weakness remained, which ho hoped would soon oas.3 off ; and that ho was just preparing to go a journey of several hundred miles. neuralgia; M.B, Norwich Road. loswich—About ten months since a poor woniMi called upon me, stating thit bis wife had long been a grevious sufferer from Neuralgia ix thig Temples and Pack. He said thfl pain was so scverf, md her gnans so piteous, that his life waß quite miserable. I advised him Wo 2 Band, but he said that unfortunately ho had been out of work f,ir six weeks, and could not raise more than two-thirds of the cost, but my sympathy had bean so aroused by his statement that I g*ve him the remainder from my own pocket, Fe never returned to report,, b"t a few week- after, M!r Shiploy one of the Town Missionaries called upon me, and stated that he had recommended tho man to come, and that the noor woman was completely recovered, but that he feared if she had not soon obtained relief she would have Rone mad, for her cries of suffering had long been so distressing as to ilarm her neighbours. He also said, the success of yonr Bands in that case had deeply interested him in the subject of Medical G-alvinism, and he has already recommended several patients. NERVOUS DEPRESSION. Mr N, Ipswich, one of our largest drapers, called upon me in March last, to ask my opinion of his sister's caie. He stated that she was in a low, nervous state, suffering from constant headache, indigestion, and general exhaustion ; she had long been under medical care, but medicine had failed to reach her case. I advised a set of Bands arranged to cover the nervous centres, giving full directions, A f«w weoka since her brother called again, statins: that the result had been highly pleasing and satisfactory, and that all her friends were surprised and delighted at the great improvement which had taken place. Ipwich, Suffolk, Kobsut Seager. * * We insert this letter because we know that the writer is qu'te incapable of misrepresentation, and that Ms object is one of pure philanthropy. The testimony that he bears to the efficacy of the electrical band's and chains is certainly most remarkable.— KdCW. The appliances are invaluable in all cases of Kheumatism Neuralgia Paralysis Headache Toothache Asthma Liver Complaint "Oeafness Sciatica Lumbago Gout Indigestion Debilitr Palpitation .*c, &c, &c. PRICES, FROM 133 6c! AND UPWARDS Pamphlets and all particulars forwarded Fjjeb. Sold by all Chemists, and by BAIftD ANJJ CO. QUEEN-STREET, AUCKLAND. <Ss* Sole Agents fok New Zealand. "Wh



fTHISTLE. HOTEL P, DARBY, Wholesale and Retajt WINK AND SPIRIT STOKE QUEEN-STREET AUCKLAND, B»gs aye to return many thanks to the public, lot th sir beral support accorded him for many years past. Having erected splendid" Premises on the site o the old House which was destroyed by fire, he Ii now prepared to execute all orders ontrusted to him from town or country, with t^e^ CHOICEST SELECTION OF WINES AND SPIRITS, Comprising— Sandlman'B Four Diamond Old Port Wlna Duff, Gordon's Sherry Champagne—Cliquot's Champagne—Perrler, Jonets Champagne—Moselle, pints and quart* Claret—Chateau, Larose Claret—Lafitto Claret —Leoville Claret—St Julian's Roal Old Jamaica Rum Henno«»y's Three Star Brandy And othei choice brands. ■ ASSORTED CASES MAT>E UP TO ORDER DIFFERENT BRANDS. BASS'S ENGLISH ALE ON DUAtTOHT. Liberal AI owancea made to wholesale purchasers TERMS : SI RICTLY CASH. Spirits overproof, the same as from bonded Store sold in any'quantity. T N CONSEQUENCE OP SAMUEL OOOMBES Having Sold the Luaac of his BRANCH STORE (The Leviathan Clothing Establishment), CORNER OF QUEEN AND SHORTLAND jSTREETS, To Messrs Close Bros, Grocers, Queen-street, A RETAIL AUCTION!! Will be held on TUESDAY, 22nd AUGUST, Commenciuf* at 11 o'clock sharp. _ The Sale will be continued daily .till the whole is disposed of. tar come ;e arl y! ! _jaa As the Stock will Do] SOLD WITHOUT RESERVE. GRANT & MORTON, Auctioneers. npHE ARGYLL HOTEL, X GIRBORNE, Opposite the Bank of Newt Zealand. The undersigned begs to Intimate that having jomplotod extenßivo alterations and addi' ions to his well-known and favourite hostelry, he is now pre pared to offer accommodation second to none in the district. 3. M. W. being In a position to importMa Wines, Spirits, &0., direct, none but the bestTßranaa are kept. Spacious and Lofty Dining and Commercial Rooms, A suite o cheerful well-ventilated Bedrooms have also been added to the premises. Bath and Billiard Room (one of Aloooi s best Tables. Civility and Comfort Combined with Moderate Charges. SAMUEL MVPON -WILSON, Proprietor. TADIES! T A DIES *sr THE CHEAPEST DRESSES "©a EVER OFFERED } IS AT jf 0- DYSON'S. J^ PULL DRESS. 12 YARDS, ONLY 9s. lid., Worth about double A most suitable Dress for between the Seasons. NO FICTION, But Genuine Bargains !! I come early and secure them, 84, Queen-street, Next Waters', Confectioner. E. W. DYSON, IS NOW OFFERING THE GREATEST BARGAINS In Direct Importations of "DRUSSELS AND rpAPESTRY FELT CARPETS, all widths, KIDDERMINSTER CARPETS, Hearthrugs, Floorcloth, BLANKETS, SHEETINGS, QUILTS, &c. VB~ The attention of Hotelkeepers and Parties Famishing is especially requested, as the Goods]are to be sold TJntjsually Cheap ! 84, QtTEEN -fa TREE T, Opposite^the Cabstand. ANTED KNOWN, that D. GOLDIK is prepared to supply all kinds of Timber and other Building Materials, Including Sashes, Doors, Mouldings, Broad Timber, House Blocks, Posts, Rallß, Hardwood Fellofs, Shafts, Iron Bark and Blue Gum Laths, Shingles, &c, &c, at the lowest market price, at bis Yards, Custom-house street. WANTED, Subscribers to Magazines to know that they can have the numbers Handsomely Bound, at a trifling cost. Musio and other Binding done in best styIe.—WILLIAM LEYS Machine Ruler and Account-Book Manufacturer, next door to the Evening Stab Office, Wyndham street.



TMPOBTANT OTICE GIVING UP BUSINESS! GREAT CHEAP SALE!!! fe BARGAINS UNPRECEDENTED! .£6,700 WORTH OF MILLINERY, DRAPERY, CLOTHING, &c, &c MUST! BE SOLDdtoikg NEXT MONTH. WILLIAM WILSON Having Disposed of his Premises, 204 and 206, Queen street, and being about to proceed to England, bega to tender his -warmest thanks to his numerous cus tomers and the public generally for the liberal support enjoyed during past years, and respectfully intimates that during this month and next the WHOLE of HIS LARGE and VALUABLE STOCK will be Offered at ASTONISHINGLY LOW PRICES ! As possession must be given on the beginning of September, THE BALANCE OF STOCK THEN ON HAND WILL BE SOLD BY PUBLIC AUCTION. THE WHOLE HOF TE STOCK HAS BEEN MARKED DOWN, AND A BON A FIDE REDUCIION MADE IN EVERY DEPARTMENT. THE BALANCE OF WINTER STOCK MUCH UNDER COST. MILLINERY AND MILLINER MATERIALS AT ONE-HALF FORMER SELLING PRICES ! Customers from the Country should certainly Call and see the prices and Value Offered. THE SALE WILL COMMENCE ON FRIDAY NEXT, JULY 28.| Early Inspection Invited. WILLIAM WILSON, 204 &, 5C6, QIII X-iiJJ IT, npHE UNDER SIGNED HAVEON SALE PORT—Superior Old Red, In wood and bottle SHERRY—Superior qualities and brands, bottled and in butts, hhds, qr.-ca3Ks, and octaves BRANDY—Henness/s and Martell's, in wood and case. Also, fine old Vintages for private families and Bisquit dv Bouche'a and De Laage Filto, in flasks and half-flasks W.I. RUM—3O 0.p., in hhds and qr.-caskg WHISKY —Dunville's, Greenless and Colville's Sherriff's Islay, John Eraser's Brackla, and Jame son's in bulk, and Lome's Highland, Dunville'i, and Stewart's in cases OLD TOM—Browning's, in bulk Booths', Burnett's, and Bernard's, in case SCHk aPPo—Adolpho Wolfe and Co.'s, quart* snd pints EVA—John de Kuyper and Son's Anchor Brand, In red and green cases ; J. H. Hecke's Holland!, in 3tone jars and glass bottles, and Cologne Gin GINGER WINE, in qr-casks and cases CLARET—Medoc, Chateau, Margeaux, St Julien,4o MARASCHINO—Noyeau, Curagoa, orange and white, and Sarsaparilla BlTTEßS—Seiner's, Angostura, Orange, and Pomet anaen CHAMPAGNE—CIiquotfs, Perrier Jouet's, Hoet Collin's, and Tie i ossy's SPAR.KLING MOSELLE—Dienhard'S quarts and pints LINDEMAN'S CAWAitRA HOCK AND OLABET Ist growth AMERICAN LIGHT WINE (Muscatelle) BOTTLED ALE—Bass's, Devenish, Tonnant's, Mlsopp's. and Ind Coope's BOTTLED STOUT—Byass's, Blood's, and Gain ness's BA^SN PALE ALB, In barrels GROCERIES, comprisinß—Belmont, Ozakerlt, and Field's Candles, Crushed Loaf Sugar, Bennetts Saltpetre, Blacking. Blacklead, and Sardines Reckett and Son's FRENCH BLUE TEAS and SUGABS PALE ENGLISH MALT VTNBGAR—Champion's No 24. in half-hhds. CTG\RS— No 2 K.S. in 500 boxes, La Oaob»s, Al beurne, Vquilla de Oro, Alonzo Carecte, Sir Robert P«el. Fior de Solor, La Perla del Tabaco. and Vi»rguero TOBACCO— Various brands PuNTS—Carson's Anticorrosion, red and stone colour; Blundell, Spence and Go's Gennina Ground and Nos 1 and 2 White Lead, Red Lead, White Zinc, Mid Brunswick Green, and Yellow Paints, Patent Driers, *c. Hodson and Col White Zinc and White Lead, in 281b drums OILS—Raw and Boiled Linseed in drums and barrels Colza In drums, and 'owner's Kerosene NOBLE'S <VNri> HOARE'S VAKNIBHEB OAK VARNlSH—Blundell, Spence and Co's, In cases, containing 16 1-prallon tins CORDAGE—Europe. Manilla, Bolt Rope, and Gal vanized Wire Rope Composition Nails for Muntz Metal Morewood and Rogers' Corrugated Galvanized Iron 7, 8, and 9 feet lengths Planing, Shaping, and Drilling Machines Power Geared bcrew Cutting Gap Lathes, 15,16, ana 2S feet beds One three hundred weight Steam Hammer. B. C. & Co. have now adopted the method followed by the large London Houses of VATTINO tUvt WINES and SPIRITS, this having been found to secure the delivery of a higher standard of quality than othenvise obtainable. Original packages delivered foj,m^Bond as heretofore when required. Indents executed fov all kindsof goods. BROWN. CAMPBELL & CO. _^ NEW ZEALAND INSURANCE COMPANY. FIRE AND MARINE. Capital, paid up and Invested £240,000. Insurance against LOSS BY FIRE of every des cription of Property may be effected with this Ooni' pany. Hulls Insured for the Voyage or Time. Merchan dise, Goods, and Freight Insured, by steamers and sailing vessels Risks on Specie subject to special arrangements. LOSSES PROMPTLY PAID «EO. P. PIERCE. Man* er TRADE MAEK> T> OUYER, GTJILLET & 00' COGNAC. [ESTABLISHED IN 180 .] MESSRS. LEwTs BBOTHEBS Auckland, . Have secured the AGENCY for this Celebrate" BRANDY, so justly considered the finest made. They always have on hand Hhds. Onarter-csß» . Cases, and Imperial flasks. | -