EFFECT OF THESE EEDUCTIONS. If we do not at once grant complete emancipation to the breakfast table, we shall show our sincerity by giving sub stantial relief, as much relief as we can afford in the present year, and therefore, keeping in view the stability of our finance, as muchfas would promote the welfare of the classes particularly affected. TEA. —I have estimated the revenue on tea this year at £84,000, and we propose to reduce the duty from 6d to 4d per lb, proving a relief to tea drinkers of £28,000 a year, tea being a universal beverage. I have not estimated the recovery from increased con sumption. SUGAK.—The sugar duty mainly bears on the same classes as does the duty on tea, but it affects a number of industries which require special consideration. A reduction of duty in the first place might possibly tend to prevent or retard the cultivation of sugar in the colony. To whatever extent it would in this way operate the existing rate now offers prospective protection. The benefit in thus encouraging the estab lishment of the industry is perhaps more hypothetical thau real, for it is probable that in but few in stances is the amount of protective duty to be placed in comparison with soil, climate, the price of labour, and other circumstancesjinidetermining the success of such an industry. Whether this will ever be a sugar-growing countiy or not, it is likely to have an increasing commercial intercourse with those countries which can

produce sugar under the most favourable influences, and the exchange of productions with them will be stimulated by the invita tion to reciprocity which we hope by the reduction of our import duties. The reduc tions in the price of sugar woixld probably largely influence the success of the fruit preserving industry which at present exists, and will become important if our manufac tures are able to compete with those of other countries. I should not omit to mention that a reduction duty would be a direct relief to the beer drinkers and the brewers whose responsibility to the treasury I shall refer to presently. But, sir, sugar is one.of the common commodities of life, an article of food necessary to the comfort and happiness of all, and the Government had no difficulty in deciding as to what should be done in this matter. The duty on sugar is now a Id per ib., and we propose to reduce it to a Jd. The estimated revenue from sugar this year is £137,000, and the relief to the consumption will reduce somewhat the loss to the revenue on this item, but the effect will probably not be great during the present year. Wines. —The duty on Australian wine we also propose to revise. Before the year lS*^ memoranda were sent home from this colony to the Secretary of State urging the right of our legislature to establish differ ential duties on articles, the products of the Australian colonies. Honorable members will recollect that the question was urged with more than usual energy, indicating that the matter was thought to be one of some importance to the colony. The result of the correspondence was, that in 1873 the Imperial legislature passed the Australian Colonies Duties Act, which enabled any or all of the Australian Colonies to establish with each other, and with New Zealand, differential duties applicable to their natural productions, but, strange to say, no action up to the present time has been taken by this colony to give effect to the system ahout which, at one time, it dis played unusual anxiety, yet it has appeared to the Government that the reasons for a reduction of the duty on Australian wine are as strong to-day as they appeared in 1871. The quantity of Australian wine imported into the colony in the year 1877 was 12,075 gallons, yielding in duty at 4s a galion, £2,415. The amount of the duty is' almost prohibitive, and its reduction on this article would, from the stimulus given to increased consumption and probably notentailaloss to the revenue. We propose this year to reduce the duty to 2s a gallon, estimating the same amount of revenue as when the duty stood at the higher rate. The Government are not without hope that the reduction of duty on Australia n wine will teudto promote a spirit of recipro city in the sister colonies towards New Zea land, and that some of the duties which, pro vent the development of trade, and limit the export of our productions thither will be re duced or abolished. We believe that this will be the case, at least with New South Wales, whose Postmaster General recently paid a visit to our shores, and whose desire to see established a close commercial alii- } an&3 and a more friendly intercourse between the two colonies w;is earnestly expressed. I ha.ye now to deal briefly with another ' article of -he same class, if it be true that duties should bear some proportion to value, and that luxuries should be taxed more than articles of general consumption. The Com mittee will, I trust, concur in the equaljjusfcice of its increasing the duty of sparkling wines from 4s to 6s a gallon. This duty is that fixed in most of the Australian colonies, and is a reasonable demand on those who will pay it. As there is not likely to be a decline in the quantity consumed, we expect £1,300 additional from this soarce, or a total from this des cription of wine of £300.

GENERAL RESULTS,

To sum up the effect of these change* we propose to abolish altogeter the duties on a great number of the conveniences and necessaries of life, with a loss to the revenue and a gain to the consumers of £19,726. The remission of 2d a pound on teas is £28,000, and the reduction in the sugar duty from Id to Jd alb will benefit the consumers to the extent of £68,500. The remission in Australian wine is £1,297, the amount being recovered to the revenue from theincreased consumption. The total amount of taxation thus remitted is £117,433, or in round numbers £117,000. As I have' shown to the committee nearly the whole of this taxation is taken off the commodities which a,re consumed prin cipally by the great body of people, or as in some cases a number of articles which yield hardly any revenue is struck off with the the object of simplyfying the tariff. This, then sir, is the nature and the extent of the relief which the Government see their way to afford in the present year, and we think the committee will at once recognise that the relief has been given with no niggard hand. That we have not passed the bouuds of prudence it will be for our proposals, when viewed as a whole, to establish. As the remissions arc intended to take place from the first of January, 1879. The loss t© the revenue in the present financial year will be about £58,000.

LAND TAX.

And now, sir, I shall ask the attention of the Committee to the propssals we have to make on the subject of fresh taxation. The policy of opening up for settlement the lands of the colony by means of railways, roads, and other works executed out of loan contracts in the foreign market has entailed upon the colony a very great responsibility in the form of interest, which has reached on the total debit a sum of about a million and a quarter, annually. On the other hand, one of the most marked effects of that policy has been to enhance the value of all property,especially land which derives a permanent benefit from the extension of the railway system and other means of communication. The increase in the value of fland is due tothe addition which the population has received by means of assisted immigration in a degree scarcely inferior to that cause tby public works, and as the same cause will continue its existence, a similar result may confidentially be expected. The exemption of thia accumulating wealth in land from contributing to the general revenue of the colony, has been condemned by the House as unjust to those who have been paying on the perishable necessaries of life, the principal poition of the taxation. We propose, therefore, to extend the taxable basis, with the double object of establishing more firmly the finance and credit of the colony, and of fairly adjusting the fiscal burdens according to the capacity of the different classes to bear them. Here I take the opportunity of

disclaiming and repudiating the charge which is sometimes made that the Govern ment have in contemplation a clas a tax. The very contrary is the fact. We hold that the system which we propose to correct has worked unfairly in the past; that it has favoured the escape from taxation o the greater portion of the wealth of the colony, and has implanted a strong sense of an injustice in the minds of the wages class. The re-adjustment we hope to effect will tend to efface the inequalities 1 have referred to, and instead of promoting hostility between classes, will remove the causes whichhave been gradually estranging them. The worst enemies of the privileged classes are those who, while crying out against class legislation, are intent on preventing any settlement of grievances, for the longer the re-adjustment is delayed, the more violent will the remedy be when the time comes, as come it must, for its application. We believe that no form of wealth is more legitimately called upon to contribute a portion of the public revenue of the colony than the value of land, minus improvements which for brevity I shall call the unimproved value, as no other commodity increases so rapidly in value from the increase of popula tion and the natural progress of a country. By exempting improvement we award a premium to and discourage a system of speculation which thrives only upon the labour of others. Now, sir, there are two methods by which the unimproved value of land may be found. The first is

classification, with a tax and arbitary value attached to each class, as in Victoria, -where the distinction is arrived at by estimating the sheep-carrying capacity of the Land. At first sight this system appears simple and easy of application. It has the ob vious effect of discouraging the build ing of large areas, unless the quality of the soil is mode, and there is abundance of capital to work in. The principal objection to it is that with a given number of classes it does not recognise the position, value of urban and suburban property of sufficiently distinguish between the capacity of the holder of poor land, and the holder of rich land to contribute the tax j between property in proximity to railways aud roads, 1 aud property isolated from arterial lines of communication. But perhaps the strongest objection is that the tax is comparatively stationary, and does not bring under it the increase of unimproved value which takes place between one period and the other. The system to which the objections do not hold good, and which has recommended itself to the Govern ment, after much consideration, _ as the fairest, is framed on a direct direct valuatiou according to the market value, deducting improvement. Every holding would have its own special value derived from position and quality, includ ing accessibility to market, situation in towns or suburbs, the productive capacity of the soil, and other natural advantages. The principle I propose is to tax the actual value to sell, minus improvements, em bracing both town and country, with a re valuation every third year. A man, in making improvements, will know that he is not at the same time swelling the exactions of the tax-gatherer, but that the reward of his industry is altogether his own. Wo propose to follow the precedent of the in come tax in England in exempting values below a certain amount. Every holder will be entitled to claim an exemption to the extent of £500 on the total value of all his holdings, and no one will be called upon to pay the tax the value of whose property is not more than that sum. The landholder, except where the lease is held from the Crown, will have the right to deduct from his rent at the time of payment the amount of the tax. The minimum improved value of laud will be fixed at £1 an acre. The measure we shall introduce to give effect to these proposals will provide for a system of assessment within each County and Municipality, setting forth the improved and unimproved value, and it will empower the local bodies, at their option, to accept the valuations required' under the Hating Act. By the exemption of improvements the industry of the improving settler escapes taxation ; and by not taxing the first £500 of unimpioved value, the settler commencing with small means is left un burdened until, in making a start in life, he rise 3 above his dimcuhies, while the class character of the exemption is des troyed by making it universal. The annual valuation of highway and local boards this year is £2,343,249, and the munici palities £1,467,746, giving a total annual value of £3,810,995. The high way valuations are incomplete, and the annual value may be taken at £4,000,000. This, capitalised at 5 per cent., gives £80,000,000 as the im proved capital value of the real property of the colony. It may be more, as the valua tions seldom reach the market value, but we accept it as the basis. I deduct for im provements three-sixteenths, or £15,000,000, and for the exemptions of £500 another £15,000,000, leaving £50,000,000 of a total value under our proposal. We propose that property under this head shall con tribute a half-penny in the £, which on £50,000,000 will yield to the revenue a sum of £104,166, or, in round numbers say, £100,000. The net gain to the revenue will, however, not reach this amount by £10,000, the estimated cost of valuations and collections. The Government believe their proposals on this Bubjecb will be received as characterised by fairness and moderation, as founded on a principle just in itself, aud so applied as to iuflict the least hardship on any class of the com munity.

TAX ON JOINT STOCK COMPANIES.

We propose, sir, to equalise the burdens of taxation still further bj imposing an in come tax on joint stock companies transact ing business in the colony. The first and greatest objection to a general income tax, that of false declarations, does not apply to companies whose profits require to be pub lished. The capital, moreover, invested in these companies differs from the capital a private individual employs in his business, the first being generally the accumulated savings of the investor over and above what he requires in his trade or profession. In the prosperity of the colony these companies directly participate, while many of their shareholders live out of the colony, and without effort, or responsibility to other forms of taxation, continued to draw away their profits. We think,, sir, that to impose a tax of 3d in the pound on the net profits of all joint stock companies registered or trading in the colony will not show any want of appreciation of their value or enterprise, or in the last discourage this form of corpora tion ; but that on the contrary more than a corresponding benefit will be returned in the prosperity and contentment of the people. A careful estimate of the rjaid-up capital and profits of the companies shows an annual income of £800,000, and 3d in the pound, or £ per cent, will yield £10,000 to the revenue. There is a large proportion of the companies which pay no dividends, and any attempt to tax the paid-up capital by means of an increased stamp duty (an alternative plan) would fall Avith great severity. But no company show ing a net profit for disposal at the end of the year can reasonably object to pay in taxation so small a per centage as 3d in the £of their income. We have no doubt, sir, but that the companies will admit that we have treated them with consideration, and with a due regard for the important interests involved.

THE BEER TAX. I have referred to the relief given to the brewers by the remission of one-half the sugar duties. The quantity of sugar re turned as' used m the breweries of the colony in 1876 was 2,271,6001b5., yielding in duty £9,465 ; supposing the same quantity consumed, the relief to the industry is £4,732. Thetotal duty paid by the brewers under the existing tarifi" on the materials— malt, hops, nnd sugar—is about 2s 8d per; hogshead. If the average value per hogs head be £5, the duty paid but slightly exceeds 2J per cent., and, .with the remis sion on sugar, the duty will be reduced to less than 2 per cent. Now, we are able to compare the position of the beer-drinkers in the colony with those of the mother

country, where the different taxes on materials and licenses constitute a duty of from 18 to 23 per cent, on the trade prices of beer. If the positions were reversed-the colonial consumer would have no right to complain, for the wages test would still be in his favour. At present, he almost escaped taxation on this article. The amount of duty paid by the brewers on malt in 1876 was £2,654, and on hops £4,832. Now the importations of malt are declining; £1 503 have only been collected on this head last year, and on hops, £4,136. And in a few years it is probable that the whole of the malt used will be produced within the colony. The productions of colonial hops is also progressing, so that the duty derived from the importation of these articles is not likely to be maintained. It will thus be seen that from all but_ a revenue point of view these facts are satis factory. Well, sir, we think the beer drinker will concur in the great moderation of our proposals, if we aek him to contribute a beer tax of l£d a gallon. It may be said that the consumers will not pay the tax at all, but that it will come out of the profits of the brewer, or of the retailer. It is only iv accordance with sound economic doctrines to suppose that all such charges ultimately affect the consumer only, and I do not wish to reason away the conclusion. How then will he stand ? He may certainly save his tax by drinking so much less beer, but as the habit of indulgence is strongerthan self denial there is no ground to anticipate in that respect an appreciable falling off. The tax on beer will then stand 6| per cent, addition to the 2 per ceut. at present con tributed indirectly on the materials ; or a small duty of 8£ per cent., a per centage considerably less than one-half the duty re ceived from the same source from the people of England. I estimate the con sumption In the colony at five million gallons, though there is some ground for thinking it may be more; but as our statistics are incomplete I have taken the lowest calculation. This quantity at l^d a gallon would yield a revenue of £31,250, or, say injround numbers, £30,000. We propose to allow the brewers a draw back of the duty on all beer exported from the colony. The mode of collections will be arranged to give the least trouble to the payer oAhe tax. The system of stamps prevailing in the United States, recommend ing itself by its simplicity and directness, the Customs Department will assume control of this item of inland revenue, and I do not expect any considerable increase to the staff in consequence. I submit this taxgto the Committee as one which, while touching with great lightness the con tributor, is calculated to strengthen, as it will augment, the finance of the colony.

FINANCIAL KESULTS.

Sir, I have approached that point when I may bring together our different proposals, and present the results in a condensed form to the Committee. The annual amount of the land tax I have estimated at £100,000 ; the income tax from joiut stock companies will, I expect, yield £10,000 ; from beer brewnd in the colony we hope to obtain £30,000; and from sparkling wines, say £1,000. These different sums maKe it a total in fresh taxation of £141,000. Deducting from this the total of remissions £117,000, there is a margin of £24,000, which the new taxes are calculated to bring in above the revenue remitted ; but there will stand against this margin the departmental expense incurred over the land tax, which will probably be not less thau £10,000 the first year ; but as the land tax and the tax on joint stock com panies will not come into force before the Ist January next the resultfor thisyear must be modified accordingly. The amount re ceivable from these taxes during the present financial year will, therefore, be £55,000- The beer tax will be receivable at once, and will yield for eleven months £27,273 for the same time. The increase on sparkling wines will give £1,000, making a total from the new taxes in the present financial year of £83,273. Deducting from this the esti mate of the^loss from iemissions for the half-yoar, dCsß,ftflO, we have a surplus of £25,273, and if we subtract the £10,000 estimated departmental post of collecting the laud tax, there remains a net surplus in favour of revenue of £15,273. Now, sir, although we do nor ask that the total of taxation should be increased, we propose that the margin should be allowed to stand. It would be over-refining the position to make the remission and the new taxes exactly equal, the data, as I have said, being, in many tespects, incomplete ; nor should it be forgotten that the work of effecting a thorough reform is not to be achieved in a single year. While we think the new taxes proposed will be sufficient with the continued progress and the in creasing nature of the revenue to yield all that will be demanded from the same source, we are not without hope that the state of the revenue at the end of the present financial year will enable us to make still further remissions on the neces saries of life and to proceed yet a consider able distance iv reducing the length of the tariff.

STATE OF COLONIAL FINANCE. Sir, one of the principal aims of the Government, since the termination of last session permitted them to devote attention to the question, has been to render simple and clear the financial position. The mag nitude of the labour requires time for its entire accomplishment. But I trust it has been within my power to state with some precision, and the actual state of the public accounts, to remove unnecessary distinctions, and establish others which appear natural and obvious ; to bring to a focus and under a survey the whole field of colonial finance. The credit of a British colony depends as much upon the openness and publicity given to its financial oper ations, even to their weakness and defects, as upon the traditional honesty and industry of the race. It is at the same time a fortunate circumstance that looking back over the field, there is nothing to disturb the faith which is reasonably reposed in our continued industrial, commercial, and financial prosperity. The changes _we propose to inaugurate are, we believe, strongly calculated to accelerate this prosperity, which moves only with pertain steps when public rights and justice are jealously guarded. I maintain, for instance, those inequalities of taxation which we propose to remedy, would benefit no man who intended ;to remain and make his permanent home in the colony. It would be vain to expect that all interests can be blended to mutual compromise, or to suppose that human nature can be changed; to break down the lines of demarcation between the allies of resistance and the advocates of progress; but we can easily imagine a progressiveness arising from the constitutional conflict of both elements, the common object being the welffare of the colony, and the difference only as to the means by which that object may in the highest degree be < btained. The policy I have the honor to submit on this occasion embraces questions of the largest interest to this colony. We have proposed to free commerce from unnecessary restric tions, and to relieve it from the ban of a system which offers a premium to dishonesty by making it difficult of detection. We have given direct encouragement to indus tries which are taking root in the colony by striking off the duty on articles used in manufactures. Foreign trade will be en couraged by the offer of reciprocity, which we advance without stipulations, leaving it to be further within the range of taxation. On articles of every day consumption, and among the necessaries of lif^, we have pro posed that the duty shall be either alto gether remitted or substantially relieved. The accumulations of wealth in the form of real estate and joint stock capital will be placed for the first time on the same level as tea and sugar, and be made to contribute a fair and not burdensome proportion of the evenue of the colony. We are convinced, sir, that these proposals, if adopted, will give a fresh. impetus to the march of pro gress in New Zealand, as they will-show a country inviting labour as well as capital from all parts of the world, by the justice and liberal character of its legislation. It cannot be doubted that the colony possesses

inexhaustible resources. It is true that nature has bestowed upon it the most livish gifts- but the country of nature must be matched by the beneficiences of our institution, arid.the equity of our public policy. To this end our purpose has been directed, and we ask the Assembly to give it form. - ' I

LEVY OF THE DUTIES. The Treasurer concluded by moving : Ist. "That awards raising the Supply granted to Her Majesty therein shall be levied and charged on and after this 7th day of August, 1878, on all ale, beer, porter, or other malt liquor brewed or made in New Zealand, and excise duty of ljd per gallon, which duty shall be paid by brewers or other wholesale vendors of beer by means of inland revenue stamps, to be affixed by them, or by their agents or servants, in such manner as the Commissioner of Customs may direct, on every hogshead, barrel, keg, or other re sceptacle in which any ale, beer, porter, or other malt liquor are contained when sold or removed from any brewery, cellar, ware house, or other place in which the same be made or sold. 2nd. That in lieu of the duties Customs now charged on the under named articles, the following duties of Cus toms shall, on and after the 7th day of August, 1878, be charged thereon on im portation for New Zealand, and being cleared from any warehouse for con sumption, namely :—Bicarbonate of soda, 2s per cwt; cream of tartar, Is per lb ; tartaric acid, Id per pound ; fish, potted and preserved, Id per lb (or reputed pack age of that weight) ; bottled fruits, Is per doz; mustard, 2d per lb ; pickles, quarts (or reputed packages of that quantity), 2s per doz; pickles, pints, do., Is per doz ; sauces, 2s per doz (reputed pints, and so in proportion per doz of greater or less reputed quantities) ; starch, 4s per cwt ; blue, Id per lb ; lead and composition piping, 2s per cwt; nails, 2s per cwt; wrapping paper, brown, 2s per cwt; nails 2s per cwt ; wrapping paper, other kinds, 3s per cwt ; paper bags, 6s per cwt ;|wool packs, 2s 6d per doz ; corn sacks, 9d per doz ; flour bags, 3d per doz; boots and shoes, 6 and up wards, 12s per doz ; youth's, No. 2 to 5, 10s per doz ; boy's, Nos. 7 to 1, 6s per doz ; women's, No. 3 and upwards, 8s per doz ; girls', Nos. 7to 10, 6s per doz; children's, Nos. 0 to 6, 3s per doz j women's lasting and stuff boots, 8s per doz ; goloshes of all kinds, 2s 6d per doz ; slippers, men's and women's, No. 7 upwards, 5s per doz. Wines, sparkling, 6s per gallon. The reso lutious were agreed to, and the House adjourned at 9.15 p.m.

TELEGRAPHIC.

(From our own Correspondent.)

GRAHAMSTOWN, this day. MINING.

Alburnia : During the past week 501bs. of picked stone 'has been obtained from stopes intermediate level. The same amount of picked stone has also been ob tained from the west drive Whau level, where the reef is rather split up at present. In the stopes above the reef 2ft. 6in. thick, a little gold is showing every breaking down.

•ssNew North Chines : A rise has been started on Dixon's reef which is a foot thick with splendid indications of gold. A reef in the drive is also looking well.

SOUTHERN TELEGRAMS.

(PER STAR SPECIAL WIRE)

(From Our Own Correspondent.)

WELLINGTON, this day.

IMMIGRANTS FOR AUCKLAND,

A telegram from the Agent-General dated the 31st of July reports the departure of the May Queen from London for Auck land with 250 immigrants.

Catastrophe at the Thames.

Three Persons Drowned.

A FATAL accident, which will probably turn out to be of a very serious nature, occurred at the Thames last night. For some time past Mr George de Thierry, who usually rsides at Piako, has been staying with is his wife and family at Shoitland for the purpose of attending the sitting of the Native Lands Ceurt. Mr de Thierry started for Piako in a small sailing boat yesterday afternoon on business. This morning Messrs Chas. and Richard de Thierry, who reside in Auckland, received a /telegram stating that the boat had been discovered bottom upwards, and that their brother was drowned.

No particulars have come to hand as yet, but it is conjectured that Mr de Thierry, who was a little rash, must have put too much sail on the small boat, and hence the accident. Mr de Thierry was one of the pioneer residents of the Upper Thames country, and lived there through troublous cimes. He was respected and liked by all who knew him, and his untimely death will be much regretted.

FURTHER PARTICULARS.

[BY TELEGRAPH]

(From Our Own Correspondent.)

GRAHAMSTOWN, this day.

The fishing yacht Colombo capsized in the Gulf last night. Three men are sup posed to be drowned. She left here last night at half-past eleven o'clock in charge of Jonathan Thrupp, owner, and James Benny assistant with Mr Geo. de Thierry, Inspector, who was going to the other side to bring over a Maori who was required as witness at the Lands Court. At daylight this morning three fishing smacks discovered the Colombo bottom-up and all sails set near the other side. The body of a man, supposed to be Thrupp, was floating along side. It was blowing very hard last night. Thrupp was an able seaman, but was not accustomed to a small boat like the one he owned. He leaves a wife and five children. The steam launch Fairy has just started to search for the bodies.

AUCKLAND PRESBYTERY.

The Presbytery met this morning. Pre sent : Revs. S. J. Neill (Moderator) J. Brown (Clerk) R. F. Macnicol, A. Carrick, R. Sommerville, D. W. Runciman, D. Bruce, J. Gow, P. Mason, J. B. Monro, J. Macky, T. Nome, J. M. Fraser, and a number of elders. —Commissions were read appointing Mr A. Stewart elder of St. Stephens. Ponsonby, and Mr E. Rhodes, elder of Queen's Redoubt. --It was agreed that the names of parties on the Presbytery records who have not attended the meeting for two years be erased. Calls to Coromandel, St. David's and Opotiki.—Messrs King and Gilmour, presented a call from Coromandel agreed by 41 persons to the Rev. J. M. Fraser. Call accepted and sustained. Messrs Neill and Bruce were appointed a commis sion to induct. —Rev. ■!. McCallum declined a call from St.- David's, Newton, owing to the climate not agreeing with him. Matter deferred till next meeting.—Messrs Mark and Hay were appointed a commission to induct Mr Gow at Opotiki.—Revs. Brown, Mason, Ruuciman, and Bruce were ap pointed to take up various theological subjects in the training of students. — Various matters of slight importance were considered, and the meeting terminated.

SUPREME COURT.-IN BANCO.

.(Before Mr Justice Gillies and Mr Justice Frendergast.) _ Beigham v. Morton and Others.— In this case, which related to certain pro perties belonging to Mrs Brissenden, Mr ■Justice Gillies gave judgment, overruling the demurer, with power to amend pleas. In re Malcolm Niccol.— This was an appeal from creditors'decision, touching the alleged claim of Henry Niccol on bank rupts estate, but which the trustees, relying upon the books could disallow.—Mr Cooper appeared in support of the appeal, and Mr Mackechnie for the respondent.— The claim of £1,312, the balance of £150, by Henry Niccol, was alleged to have been on a promissory note given shortly after the bankruptcy, but of which the trustee contended no satisfactory particulars had been given. The report of the late Mr Morton showed a large bal ance against Henry Niccol, -but Mr Cooper having argued in support oj: the appeal, and. Mr Mackecbnie replied, His Honor, the Chief Justice, considered, that the Trustee's decision was wrong, and should be reversed. The appeal was allowed with costs.

KVKNING STAK, WKDN ESP AT, AUGUST



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Pbofessor Stanich, the celebrated Pales tinian Aurist, who with wonderful success treats the Diseases of the Ear (deafness), from what ever cause they may arise. The Professor's stay in Wellington will be limited until the end of August, after which he will proceed, to his head quarters, Melbourne. Persons desirous of con sulting Professor Stanich will do well to do so at once, at the Occidental Hotel, Wellington. M



WH. DAMPIER'S Advertisement c of Wonderful Bargains will be found on the 2nd column of the 4th page. CATTLE NUISANCE. Wanted, a few Burges3es who wish to abate the Cattle nuisance to [subscribe a few shillings to pay a man for Clearing the Streets and impounding all Horses, Mares, Cattle, Geese, etc., found straying. Please communicate with M.H.. care Star. ANTED, an intelligent Youth.— Clarke Bros., Photographers. \W~ ANTED, a General Servant.—Apply T ? to Mrs. R. Home, top of Grey-street. WANTED, a Junior Clerk.—Address Box No. 11, P.O. WANTED, a quiet Buggy Horse, about lii hands; gelding preferred.—Apply to Dr. Hooper, Hobaon-street. ANTED, a General Servant.—Apply Mra. Brearly, Butcher, Wakefleld-street. WANTED, a thorough good General Servant; none other need apply.—Not tlngham Caatle Hotel, Abercrombie-atreet. WANTED, a good General Servant for a private family in town; wages, 12s. Nursegirl kept.—X. Henry's Registry, Shortland street. YJSTE call attention to the following Cheap V T Lines we are shewing :—Toilet Covers, Swiss Edging, Insertion, Lace, Children's Pina fores, Ladies' Trimmed Aprons, Boys' Youths' and Men's Shirts. Several clearing lines at very low prices. —R. French's Cheap Drapery, Hobson-Btreet. W "ANTED, one or two respectable working men as Boarders.—Mrs. Colli son, Princes-Btreet. YTSTAN TED, a Barmaid for Lower Bar. YT —Apply Exchange Hotel. W ANTED, hotel Female Cook (Wai kato), Laundress (town), Nursegirls, young Man to milk and garden, several Female Servants (town and country). Boys to milk,— Hannaford'a Registry. WANTED, a strong active Girl, about 16, to do general house work; must be able to wash.—Mrs. O'Brien, Newton Road. ANTED; two or three Boys as Apprentices to the Boot Trade.—Bailey and Wilkin3, High-street. ANTED, a respectable Girl about 16. —Mrs. Bishop, Newmarket. WANTED, two competent Miners.— C. Harding, Mararnarua Coal Yards, Break water Road. O~CARPENTERS. —Wanted, 2 Good Hands for Tauranga.—Apply to Mr. Tait, Lorno-street. WANTED, a Morning Governess for a privato family in Parnell; Music and French required.—Apply by letter to R.S., Star otflco. *{*» T>OARD OF EDUCATION. Wanted, a Teacher for the Puni School (South Mauku). Applications will be received by the Board not lator than Wednesday, 21st August instant. VINCENT B. RICE, Secretary. WANTED, a Barmaid for Up-stairs Bar. —Apply M. Gallagher, Cosmopolitan Hotel. ANTED, a respectable General Ser vant. —apply with references to Mrs. Jas. Cooper, top house Vincent-street. ANTED, a General Servant.—Apply Mrs. Macrae. Mount St. John, Epsom. \}l [ANTED, a smart Waiter.—Albert V V Hotel. WANTED, a Boy for Farmers' Hotel, Drury ; must bo able to milk.—Apply at Farmers' Hotel, or Mrs. Pollock. Queen-street.^ WANTED, by a wholesale house in town, an Experienced Salesman for the Grocory, and Wine and Spirit Department.— Address " A.8.," Box 61. WANTED, immediately, a Compositor. —Apply Star Offlco. WANTED to Let, an eight-stalled Stable, with good supply of water.—A. Mackie. Coach Builder, Durham-street. ANTED, a Woman Servant, for the country.—Mrs. Martin, coruer of Hob son and West Queon-streotg. W~ ANTED Known, A. Mallinson, Hair Dresser, Cut 3 Children's Hair neatly—charge. 3d. Nole the address: —A. Mallinson, Hair Dresser, nearly opposite the Firebell, Victoria-street. WANTED, a Clerk, who must under stand Bookkeeping and general office work, and write a good hand.—Amily, stating teems, to Box 57. Po3t-offioa. Auckland. ANTKD, a Foreman Compositor, for the "Bay of Plenty Times."—Apply at Star offlco any day at noon. LAUNDRESS Wanted, for Tauranga ; to one who understands her business good wages will be given.—Apply to Mrs. Grice, Newmarket. W ANTED, Machinists, Handworkers, Improvers, and. Learners for the Shirt making.—Appb^atSl^hortl ana-street. WANTED, by an energetic Young Man a situation in an Office, or as Collector; salary not so much an object as employment; good references.—Address H, Post-office. rjTo COAL CUTTERS. Wanted, by the Waikato Coal Co. (Limited), Tenders, up till MONDAY, 12th August, 1878, for Cutting and Delivering Coal from the Com pany's two Mines, near Huntley, Waikato. Specifications may be seen at tho Company's Office, 7, Wyndham-street, Auckland. WA NTED to LET, spare Room suitable for a Workshop.—W. Short, Wood Carver, bottom of Cook-street, Cousins and A-tkins old premises. WANTED,*? a General Ser References required.—Mrs C. S. Shayle George, Carletoni Gore Road, off Graf ton Road, rrTo lACflis.'i st' s. WANTED, a thorough competent Machinist; constant employment to a first-class hand.— Apply to the Printer of the " New Zealand Sun, Christchurch. WANTED, a good experienced Iron and Brass Moulder; wages, 11s. per day. Steady job to a suitable man.—Apply William Fairweather, Blenheim Foundry. ANTED, a clean respectable Boy for the Butchering. — Rayner, Victoria street. ANTED, a good Cook; references required.- Apply to Mrs. David Nathan, Bella Vista, Waterloo Quadrant. ANTED Known, the Hair-dressing Saloon in connection with the Working Men's Baths, is now open. Charges: Hair Cutting, 6d; Shaving, 3d; Shampooing, 6d. Boots cleaned on the premises. 555. Note the address: Working Men's Batiis, Victoria-3treet Bast. ANTED, Wanted, Wanted to Sell, a good Patent Singer Sewing Machine, £6 103 ; Glass Decanters, Is 9d each ; tw^ for 33 ; Superior Plate Polish. Is tin ; Glass" Decanters, full of treacle, 2s 6d; Cruets, three bottles, s6d each, or 23s per dozen; Cruets, four bottles, b6d . each, or 6 for 18s ; another lot Large Pictures, 6s 6d each, or two for 12s; Patent Watch Keys, for any watch, Is dozen ; Stpel Button Hooks, only Id each, Slate Pencils, 8d per box of 100, or 6s per 1000; Cruet Bottles, 61 each, or is 9d dozen; School Slates, from 2a 6d to 4s 6d dozen; also, a lot of other things too numerous to mention.— H. Watts. General Dealer, Pitt-street. | ANTED to Purchase, two or three pair of Carriage Horses 15 or 16 hands high.—Apply Crowther's Stables.



V^r ANTED X N O WN. TO TRADESMEN, MECHANICS, AND OTHERS. MUNKY ADVANGKD in SUMS o£ £2 to £50 on parsonal security, re-payable by weekly instalments, at L. 11. NEUMMGEN, Auckland Loan Office, 165, Queen-street opposite Savings Bank. Private entrance down right-of-way. /^ O T O B A T IT WANTED, the Public to Know that the Public Baths, Victoria-street East, are open week days, 7 a.m. till 9 p.m.; Sundays, 7 till 10 a.m.; and all week days,' except Saturday, from 2 till 1 p.m., for Ladies. Hot, Cold, and Shower Bath, and every convenience for Ladies and Gentleman, Is. i Y^TANTED Known, the cheapest place TV in Auckland for Hoots, Shoes, &c, is William Holhsworth's Cheap Boot and Shoe Warehouse, 29, Victoria-Btreet. Gentlemen's and Ladies' Boots and Shoes mj.de to order. Fit and Quality guaranteed. Fancy Slippers made up at moderate prices. 'ANTED KNOWN, that W. Br.>.v hill, Bootmaker, late of 70, Queen-atreet has removed to his new premises, 156, Quean street, next to the New Zealand Clothing Factory, where all orders for town or country, will receive piompt attention. Meetings IT O. G. T. The SIR HENRY HAVKLOCK LODGE No. 21, Independent Order of Good Templars meet, as usual, in the Alexandra-street School room, every TUESDAY EVENING. Door open at 7.30 p.m. Members of other Lodges cordially invited. D. G OLDIE, W.C.T. G. SQUIRREL. Secretary. O T A I L (3 R S. A Special Meeting will be held, at the British Hotel, Queen-street, on THURSDAY EVEN ING next, atJ5 o^clock. THE~KeguTar~Monthly Meetfng of the Prince of Wales Lodge, No. 1338, K.C., will be held at the Lodge Room, Masonic Hotel, Princes-street, TO-MORROW (Thursday), the Bth instant, at 7.30 p.m. Visitors are invited. By order of the W.M. l^T () T~" IO E" TO THE HOTEL-KfCEPER3 OF AUCKLAND AND SURROUNDING DISTRICTS. At a Meeting of Brewers, held at the Auck land Hotel, this day, it was resolved that, on and after this date, the PRICES of COLONIAL BEER and STOUT be RAISED from One Shilling and Sixpence to ONE SHILLING and KIGHTPENCE PKR GALLON nett, or from £4 to £t 10s. per Hogshead. J. C. SECCOMBE, R. WHITSON & SONS, HANDCOCK & CO , BKOWN, CAMPBELL & CO. WATSON & MURRAY, EHRKNFREID BROTHERS, W. J. SUITER &. CO. Auckland, 7th August, 1878. "VT O T I C E. TO THE HOTEL-KEEPERS OF AUCKLAND AND SURROUNDING DISTRICTS. A Meeting of the Hotel-keepers will be held on FRIDAY next, 9th August, at 3 o'clock in s he afternoon, in the Large Room of the Metro politan Hotel, Queen-street. Business: To consider the action taken by the Brewers in Raising the Price of Colonial Beer in Auckland. 7th August, 1878. T> E-OPE NIN G. JX RE-OPENING of the Occidental Cafe under the management of the Proprietor. All the Luxuries of the Season^ fjKAFTON ROAD DISTRICT VX BOARD. In pursuance of " The Rating Act, 1876." it is hereby notified that it is the intention of the Grafton Road District Board, after the expira tion of twelve days from the publication hereof, to make a Rate of Ninepence in the Pound upon the value of the Rateable Property within the said District, as appearing in the Valuation Roll now in force in the said District, for a period of twelve months, commencing Ist April, 1878, and ending 31st March, 1879; and that the said Rate will become payable on the 20th day of August instant. And it is further notified that the Rate-book is open for inspection by all ratepayers at the store of Mr. B. ricid, Kybor Paaa Road, any day CX cept Sundays, between the hours of 8 a.m. and 5 p.m., without fee. Dated this 7th day of August, 187 P. £23 GEO. P. PIERCF, '"*" Chairman Grafton Road District Board. E-OPENING of the Occidental Hote Cafe. GREATEST DISCOVERY KNOWN \X No More Bronchitis, Coughs, or Dii-theria. NEVER B WITHOUT WELBORNE'S SOL-FA TONIC JUJUBES. "We can highly recommend these Jujubes. No Pubic Speaker should be without them."— Invaluable to all who suffer from Influenza Chronic Asthma, Hay Fever, or Bronchial attacks. Sole Agent: J. P. KING, Chemist, Next National Bank, Queen-street, Auckland FENCIN G.—All kinds of Fencing undertaken by contract or otherwise, at owest rates by S White, Brighton Parnell. E-OPENING of the Occidental Hotel _ Cafe. fSCT O T I C E. The undersigned begs to announce that he has established himself as a Merchant and Commis sion Agent, at the address at foot, where the first instalment of samples, with prices marked, are on view for indentors' inspection. His friends in England baicg large buyers for this as well as other markets, are in a position to effect purchases to best advantage. On Sale, Just Landed, ex Dunelm: A consignment of Galvanized Iron Buckets, Kerosiue Lamps. Will be sold cheap. To Arrive, per Cerastes, now due : A quantity of Linseed Oil (raw and boiled) and Turpentine. Will be sold, ex Wharf, at low rates. H. R. SHROFF. High-street, Opposite the Police- office. I~jryE, EAR, AND THROAT SPECIA !j LIST.—Dr. Sohwahtzbach, Devonshire House, Hobson-street. Hours: 10 a.m. to 1 p.m RE-OPENING of the Occidental Hotel Cafe. G»wa. S7IOR FREIGHT OR J|||g|ks. JD CHARTER. LADY ABERDOUR. Apply to HENDERSON &TIMACFARLANE, Agents. BSTATEOF C. SUTTON. A Final Dividend in the above Estate will be payable at the office of Messrs Tonks and Co., on FRID A V next, August 9. H. BROWN, }Tmstees. ESTATE OF SUTTON & CO. Second and Final Dividend in above Estate of 6s 2d in the & is now payable. G. W. BINNEY, Trustee. TO LLCENSED WATER WORKS PLUMBERS. Town Clerk's Office, August 7th, 1878. The attention of Licensed Plumbers is called to Clause 9, of Waterworks Ky-Laws :—' No Licensed Plumber shall do any work con nected with the Water Supply without giving at least two (2) clear days notice thereof, and receiving written authority from the Engineer to do such worfc, and no work shall be done ex cepting between the hours of ;8 a.m. and 5 p.m " P. A. PHILIPS. Town Clerk. ¥71 IN A L Notice to Debtors in Lewis aj Bros. Estate.—All Accounts standing open on FRIDAY next will be placed in the hands of our Solicitor for recovery.—F. Kummer, Edward Isaacs, Herman Brown, Trustees. ROWN PRINCESS (No. 1) GOLD MINING COMPANY (Limited). Shareholders in the above-named Company are hereby notified that a Call (the fourth) of One Shilling (Is) per «hare has tuia day been made on.the capital of the Company, payable io the Secretary at the Registered Office of the Company, corner of Queen and.West Queen streets, Auckland, on or before TUESDAY, the 20th day of August, 1878. J. M. MACDONALD. Secretary. Auckland, 6th August, 1878.



v ; • Educational. ERR MAX X OBE R, Recently from Germany, TEACHER OF THE PIANOFORTE. Address: Mr. K. G. Schwartze, Jeweller, Albert Buildings, Queen-street, Auckland. ifcTAVIGATION taught by John S. JLI Dames, London Board of Trade Certifi cate, No. 501. Having successfully tutored over fifty Masters and Mates in Auckland, is -a guarantee of his ability to teach. School at No 16. Abercrombie-street. Term 3on application. NAVlGATlON.—Candidates for Certifi- Ajl cates of Competency as Master or Mate, are prepared for Examination by the Local ". Marine Board by Thos. Pennal, Master Mariner, at 49, Insurance Buildings, Queen-street.— " ; Hours, from 10 a.m. to 3 p.m. Evening Classes will be formed at private residence. xO Jbet. T~",' H~ OUSE and Shop to Let; also Work shop.—J. Heape, Draper. Symond3-street 0 LET, a House and Shop, with all fixtures.—M. McCulsky, top of Hobson street. For Sale. Xfl O R SALE. G OOD-WILL^ LEa SE, &c, £300. An increasing Butchering Business, position central; Horse, Cart, Harness, Tools, &c, &c. Apply to ' AUGARDE & RADFORD, Auctioneers, &c, Imperial Opera House, Manners street, Wellington. "TT ILLAGE OF OTAHUHU. For Sale, a Business Premises in the centre of the village. SAMUEL COCHRANE & SON, Land agents, Fort-street. 171 OR SALE, 56 kegs Corned Butter JL! (quality good).—H. B. Morton, Custom- Honse-Btreet. FOE, SALE, ex City of New York, Brooms, Canned Fruits (special assort ment), and Salmon.—H. B. Morton. FOR SALE, a number a sound Keg* (kauri and oak), at a low price.—H. B Morton. EVONPORT, NORTH SHORE.— For Salo or Lease, the handsome new Cottage, recently occupied by Mr. Mofflin, near the Ylctoria Wharf.—Oliver Mays. IHOR SALE, ex Martha Fisher, Barce -1 lona Nuts, Walnuts, Soft Shell Almonds, B. and M. Patent Safety Matches, B. and M. Fancy Oval Vestas, B. and M. Plaid Vestas, Star-shaped Muccaroni, etc.—H. B. Morton. 371 OK SALE, for £265, a Freehold Cottage . JO and Property in Cook-street, now yielding £36 8s a-year. SAMUEL COCHRANE & SON, Land Agents^ Fort-street. 3 HI ~d\ to £1000 LENT, on Building Society «<w? -S- principles, or on other terms to suit borrowers.—C. Williamson, Estate agent, Vul can Lane. Mortgages and Loans negotiated. pLd\ ACRE FARM in Wairoa.South, all itP\r rich land, fenced, sub-divided, and in good grass, with a splendid bush run, House of i rooms, dairy, stable, sheds. &c. Price, £300. —S. Vaile, House and Land Agent, ShortUnd street. **•> 103 PER ACHE.—BO acres first-class 3v)^J Land, 1J miles from Opotiki township^— S. Vaile, Land agent, Shortland-street. JL*AKG\ -FARM of 80 acres, of good lev© Land, 30 acres in grass in four daddocks, orchard and garden, House of five rooms and scullery, dairy, two-stall stable and loft, two store-houses, calves-house, shed for 20 cows, piggeries, &c. 1± miles from Auckland. Price, £450. Stock, if required, at valuation.— S. Vaile. Land and Estate Agent, Shortland-at. X?Q£A — WJULL-BUILT HOUSE of four ow/^t/v. rooms and wash-house, &c, with freehold allotment 50 s 100, at MouDt Eden.—S Vaile. House and Land Agent, Khortland-street* £*1 1A —Improved 10 acre Farm, fenced in e&JL JL i/ • £ paddocks, 6 «-cres grass orchard, &c, comfortable House of 3 rooms, cowshed, &c, 7J miles from railway station.—S. Vaile, Land and Estate Agent, Shortland-street, next the Post-office. jL*/t OC! —Excellent Farm of 88 tores of First dS/^LOt?. class Land, all fenced and in gras?, half-acre orchard, plenty of ornamental trees, House of 3 rooms, largo dairy, stock-yard, &c. Terms easy.—S. Vaile, House, Land, and Estate Agent, Shortland-street. AGE AT NORTH SHORE FOR SALE, a comfortable Cottage, close to the Victoria Wharf, North Shore. _ SAMUEL COCHRANE! & SON. nnO BUILDERS, FIREWOOD. AND JL TIMBER MERCHANTS. FOR SALE, SEVEN DEARS' LEASE OF LARGE ALLOTMENT, Corner of Wyndham and Nelson-streets, 130 x 100 feet; also ,the House and Buildings erected thereon, with the right of removing the ame at the end of the term. LOST, at Supreme Court Buildings, a Roll of Plans of Kapara Block.—Finder will be rewarded on leaving same at Whitaker and Russell's Office, Wyndham-street. LOST, on Tuesday, a full-grown Calf,, red and while, the property of a widow.— Any person finding the same wi',l oblige by in forming Mrs. Baird, College Road. S. REWARD.—If the person who found a Blaek-and-Tan Terrier Dog on the 27ch July, will return it to C. A. Stubbs, Symonds street, next the Scotch Church, they will receive the above reward. T OST or STOLEN, a Brmdie Bull JLJ Terrier ; No. of Collar, 526. - Please return him to Mr Raynes, Parnell. Any person detain ing him after this notice will be prosecuted. QPECIALITIES ! SPECIALITIES !!— O Splendid Lines in Ladies' Underclothing; Paris Kid Gloves, 2s per pair ; Ladies' Hair Slides, from 3d each: Berlin Wool, 3d per dozen; Hair Pins, 6d for one dozen boxes ; Gents' Um brellas, from 2s 6d each; new Dux Collars, 6d per box, or 4s 6d per gross.—J. GREEN, three doors above Albert-street. EIXONIA HO USE..—Vacancies for two 1 Gentlemen, at Mrs. Cash el's, Upper Hod son-street. Terms moderate. /CREDITORS iv the Estate of Lewis \_y Brothers are requested to send in their Claims forthwith to enable the trustees to declare an early dividend.—F. Kuinmer,Fort st. TY7AITEMATA FLOUR MILLS? . V ¥ — PRICES CURRENT (WHOLESALE). Subject to alteration without notice. Sacks. 1003. 50's. £ s. d. & s. d. £ s. d. FineFlour.perton.. 15 0 0 1610 0 17 0 0 J.L. Flour, per ton.. 12 0 0 12 10 0 13 0 0 A. Flour, per t0n.... 12 0 C .. ... Sharps, per ton 8 0 0 .. ~ Bran, per ton 8 0 0 .. «.'." The above prices include sacks and bags. Sacks aiid bags not returnable. Terms—Cash. Office: No. 1, Queen-street, Auckland. JOHN LAMB, EDEN TERRACE HIGHWAY DISRRICT, At the Annual Meeting of Ratepayers, held on the 30th July, at the Bden Vine Hotel, the Trustees elected for the year 1878-9, were: Henry Waite, William Henry Haslett, Francis Humphreys Heighway, Murdoch Sinclair, Thomas Freeman. The Auditors appointed were: Christopher Bailey, F. G. Ewington. The Fence-viewkrs appointed were: John Grady, Frederick Kell. Henry Waite was elected to be Chairman, William H. Haslett to be Treasurer, and F. H. Heighway to be Secretary. F. G. EWINGTON, Chairman. A UCKLAND HARBOUR BOARD, TENDERS FOX IKON BUOYS. Harbour Board Office, Auckland, 7th August, 1378. Tenders will be received at this office until ' TUESDAY, the 13th instant, at noon, for the ; construction of Three Iron Buoya, in terni3 of plans and specifications to be seen at the Engineer's Oflice. ; The lowest or any tender not necessarily S,CO6Dt6d • ' Tenders to be endorsed, "Tender for Iron f Buoy." 1 ' \ J. T. BOYLAN, Chairman. } mHE AUCKLAND GAS COMPANY JL (LIMITED), .«^ JB pl AFFORD EVKRY FACIIiITZ- k"~\" ---t To persons willing to become Consumers O I- GAS. ■ * '■■.■;--" ■ ' i,--^.'f i The Company open the S .Tap the Main. ) Provide and Lay 10 feet o> Service-pipe into i the Premises, make goo the Street, - Footpath, and Premises. " , And SUPPLY a METER, keeping the whole in order, ■WITHOUT ANY CHARGE WHATJBVEE. Office of the Company: 3. INSURANCE BUILDINGS.