PUBLIC AUDITORS.

(To the Editor). Sir, —1 was very much gratified by the perusal of the letter which appeared iv your issue of the 3rd inst., under the above 'heading, by your correspondent "Lex " Itisa' matter in which I take considerable interest; it has occupied my mind foi some^ little time, arid I 'have been waiting for a favourable opportunity of expressing my views on this subject, which coincide very much with those of your correspondent.

The case which is supposed by your correspondent might seem a little ex travagant were it not only too common. I refer to the fact that balance-sheets, involving multifarious transactions, and embracing, it may be, millions of money, are in many instances audited by non professional auditors, who may have retired •from the directorship of the company the previous year, and will probably be re-elected to that office so soon as they are eligible—men of probity and honour, no doubc, but utterly incapable for such a position, which requires not only a special training, but also a natural aptitude to fulfil such duties satisfactorily. The whole system of unprofessional (and in some cases professional) auditing is a perfect farce. It is useless, and worse than useless, bscause those balance sheets are sent forth to the shareholders and the public, signed by the auditors, as having thoroughly examined the books and accounts, and, found the:n correct, and the unsuspecting shareholder rests contented, feeling that his interests have been protected by a . thorough, scrutinising audit. Such balance sheets may or may not be correct, but so far as auditing is concerned they mightas well be signed by managers or secretaries themselves. Shareholders as a rule are too apt to rest content if they receive a pretty fair dividend each half-year, not caring to inquire from whence that dividend is derived, whether from capital or revenue. Such instances as Overend, Gurney, and Co., the Leeds Banking Company, and many other joint stock Companies which collapsed while paying large dividends,^ do not appear to have'been sufficient to induce shareholders to exercise even a moderate degree of caution in thi3 respect. There is no doubt that Government ought to take - this matter up, and make it compulsory to have the accounts of all registered joint . stock Companies audited periodically by a duly qualified professional auditor. The suggestion of your correspondent that the accountants of New Zealand ought to form themselves into an Institute >of Actuaries and Accountants is one deserving the serious consideration of the profession .in this colony, and I should very much like to see -his suggestion carried out, not only in this, but also.in the sister colony. _ Such an Institute would serve as a protection not only to the profession, but also to the public. As we have already remarked,' the profession of public accountant is one which requires not only a special training, but also a special fitness for the work, but how often do we find that stuck clerks, who have been unable to do any good at home or.in the colonies, as a last resort take a room and give themselves out as account ant, that being a profession which requires very little capital to start. Such accountants, if they have friends who can pull the wires - satisfactorily, get appointed to all sorts_ ot positions requiring professional skill, which is the one thing they lack ; and so much has this been the case that, iv the neighbouring colony, when cases of embezzlement are brought to light in Government and other accounts, it seldom fails that those accounts have been credited and vouched as correct by some accountant. Such facts only serve to bring the profession into ridicule and contempt. It is, therefore, highly desirable that accountants, who are accountants indeed, should move in this matter iv order to protect themselves and the public against the quacks of the pro fession. As suggested by your correspon dent " Lex." let the accountants of New Zealand take this matter tip, and form themselves into a 'faculty or institute, similar to those at home, making the terms of admission such as to exclude those who are incapable, and at the same time giving a guarantee to the public of the fitness of its members to follow the profession of accountant and actuary.—Yours, &c, J. SCOTJLLER, Accountant, Melbourne.

PUBLIC AUDITORS.

TO THE EDITOR.

Sik,— Reading " Lex's" letter upon this subject in your yesterday's issue, brought me back to eighteen months ago, when your contemporary (since, defunct) took occasion to advert to a case -in a neighbouring colony, where the judge, in sentencing a defaulting county clerk, condemned in no measured terms a tolerated system of audit, which certified the erroneous accounts as "audited and found correct," signed by so and so, his X mark. The evidence of incapability which this docket bore upon the face of it, stamped its utter unworthiness, and outraged decorum. Yet .was it not much worse than many others I have seen, and it is not more strange than true ..that men who in any other matter would scorn to do a dishonest or any .other act having the slightest suspicion of equivocality, hesitate not to attach their signa tures, vouching the correctness of accounts they are not able to audit, or have never taken the trouble to examine. 'These too confiding gentle men inflict this gross irjustice upon the public, . let us hope in ignorance, or for the honour of seeing their name in print; safely not for the paltry fee of a few guineas! And so matters go op, until from slight omissions passed unchecked, offenders are emboldened first to borrow, next embezzle, and then comes tli". crash: everyone is amazed, and some ruined. It 13 not always that the most careful and pains 'takiner actuaries or accountants succeed in detectipg clever frauds, and^sometimes irregu •larities and blunders put the appearance of deceit upon what may be simply clerical errors. Only the other day th« Colonial Treasurer in his Financial Statement shewed a surplus of some 90.000 (I think), instead of a deficit. The former Treasurers aocounts wet c said to be £"00,000 wrong, and to come nearer home it is not so long since the ghost of some .missing thousands conjured from the labyrinth, of City Council records went howling through our streets. Is it surprising then that "Lex" and others should cry out to see the accounts i and balance-sheets of institutions havingmillions of money in their disposal slummed .over by men who can barely distinguish between Dr.and :Cr. "Lesr" throws out a few suggestions respecting the licensing of Public Accountants, for the Ea.udit of public accounts, joint stock .companies., &c, which are very well in their .way"; but I fear that until the public ;take up the matter in earnest, and the press • sends out no unmistakable sound, any action ' taken by q, few isolated accountants here and .there would have no effect, and legislation, as in the matter of the Sharebrokers' Act, would be inoperative. The fact is, in both cases there ,are too many professors trading upon the heels of one another; even without poachers the game is not enough to keep them, alive; and >hke Darwin's developments of species, the field must be left to the survival of the flutest.— f. am, &c, Accountant.

TH 7 EVEMISG STAR, TUESDAY, JANUARY 8, 1378.

__^ e^^—mm Printed and published by the Proprietor Henry Brett, of Parnell, at his Genera Steam Printing Office, Wyndham-street, th City of Auckland, New Zealand. Tuesday, January 8, 1878.



ALFRED BUCKLAND



THE HAYMARKET. SALES of WOOL, SHEEPSKINS, and HIDES, EVTCRY FKIDAY. at 1 o'clock. For Sale: WOOLP A C X S. ALFRED BUCKLAND. THURSDAY, JANUARY 10. THE REMUERA YARDS. TD^OR SALE, at Remuera, on Thursday JD next, January 10, at 1 o'clock, 40 Fat Steers, from Sand Hills 60 Fat Cattle, from Tamaki and Otahuhu 300 First-cla a Wethers, ex St. Kilda 2(10 Well-fatted Lambs 250 Longwoolled Kwes Dairy Cows, Store Cattle Fat and Store Pigs ALFRED DUCKLAND FRIDAY JANUARY 18. THE HAYMARKET. IMPROVED FARM AT WAIUKU. FOR SALE, afc auction, on Friday, January 18, at 12 o'clock, The FARM known'as "Dickson's," contain ing 160 acres, in a high state of cultiva" tion ; well watered andsubdivided, with a ctood Dwelling and Outhouses erected on the property. £600 can remain on mortgage, at 8 per cent, per annum interest, if required. ALFRED BUCKLAND.



THURSDAY,. JANUARY 10' • THE RE M UEK A YARD S. WELL-BRED EWES. Tj^Oß SALE, at Remuera, on Thursday, -&- January 10, a Flock- of .250 Well-bred Ewe.". ALFRED BUCKLAND. TUESDAY,, JANUARY 15. WAIUKU CATTLE SALE. FOR SALE, at the Yards, near Kentish Hotel, on 'Tuesday, January 15, at 12 o'clock, ■ 70 Yearling Steers , 15 Yearling Heifers 15 Well-bred Cows, either .springing or forward in calf The above are all choice-bred cattle, carefully selected. Also, about 100 head Mixed Cattle, also from the District. alfret)~buc"klant>. FRIDAY, JANUARY 11. LEASEHOLD PROPERTY, PONSONBY ROAD. M. JONES & CO. HAVE received instructions from the City Council to sell by auction at the Central Sale Rooms, on Friday, 11th, at 12 noon, Allotment No. 3,0f Subdivision of Allotment No. 1, Section 50, City, situated on the Ponsonby Road, near Hopetown-street, having a frontage of 66 feet by 132 feet deep, together with the 4-roomed Cottage (with Porch), thereon at pfesent in the occupation of Mr John Mynott. Term of Lease, 25 years ; to run from Ist October, 1877. Conditions at the Office of the Town Clerk ; and at Sale Room. TUESDAY, JANUARY 22, AND WEDNESDAY, JANUARY 23. REMUERA SHEEP FAIR. FOR SALE, on Tuesday, January 22, and Wednesday, January 23, at noon, 3.500 Longwoolled and Half-bred Ewoe 2,000 Kwe Lamb 3 1.700 Wether Lambs 350 Lincoln and Leicester Rams 15 Southdown Ewes 10 Southdown Ram Lambs 30 Two-tooth Merino Rams. The above are from the Flocks of Messrs. J. Barr Broun, J. S. Grahame, Jas. Oil worth, Jas. Wallace, William McLaughlin, A. & J. Ander son, Robert Hall, Ben. iMaclean, Wm. Kerr, Maclean & Co., J. Middleton, H. Knox, Dr. Hale. C. C. Wood, Jos. May, Thos. Reid, Reid and Dickson. A. Lynch. Buttle Bros., Ed. Allen, Lyell Bros.. Jas. Hayr, Jos. Scott, J. H. Wright, Archie McNicol, Jas. Mathewson, W. P. Gor don. J. Kirkbride, Jno. Wallace. R. J. Taylor, David Thomson, Jno. Johns. Philip C. Thukeld, Alex. McDonald, G. Scott, Jas. Scott, H. Hill, John Keilly, C. G. Murphy, Wm. Routley, A. Jack, G. H. Selby, D. Nathan. Gco. Godkin, Chas. Roberts. James Rowe. Wm. Westney, John Dow, H. O. Dunsford, Wm. Polkincrhorne, James Crawford, and Hon. Henry Russell. The Ewes entered are mostly Longwools of a good class, and contain a large proportion of Young Sneep. The entries of Rams, particularly Lincoln, are from the best Flocks in this and the Middle Island. There are also several English-bred Imported Sheep of a high-class. ALFRED RTTCKLANT). THURSDAY, NOON. BOOTS! BOOTS i! TO BE SOLD BY AUCTION. R. A R T H U X HAS been favoured with instructions from the Importer, to sell by auction, at his Mart, Furniture Department, on Thursday next, at 12 o'clock noon, A Well-assorted New Shipment of Season able Boots, consisting of— 14 pkgs Assorted E.S. Lasting and Cashmere. Monday, January 14. freehold allotments and COTTAGE, BRADFORD-STREET, PARNELL. nHHE Subscribers have received instruct- I tions to sell by public auction, at their Land Mart, Fort-street, on Monday, 14th instant, at 12 o'clock. Two Allotments in Bradford-street, Parnell, 80 feet frontage by about 90 feet deep, with comfortable Four-roomed Cottage, and a good bricked well thereon, situate opposite the residence of J. Allender, Esq., and close to ;the property of J. M. Dargaville, and now occupied by Mr. P. McAnninny. Also, In the Estate of Wm. Ferguson: MONGONUI.—North-eastern portion of Allot ment 47, Parish of Mangatete, 39 acres. SAMUEL COCHRANE & SON, Auctioneers. THURSDAY, JANUARY 17. FREEHOLD PROPERTY. CORNER OF LORNE AND COBURG STREETS. TO BE SOLD BY AUCTION. T HIHE undersigned has been favoured 8 with instructions to soil by public auction, at his Estate, Land, and House .Sale-room, Queen-street, on Thursday, 17th January, 1878, at noon, VICTORIA-STREET, corner of Lorn^-street, an Allotment, having a frontage to Victoria street of 37 feet, and to Lome-street of 57 feet, being part of Allotment No. 2 of Section 14, City of Auckland, with the building thereon. Victoria-street, corner of Coburg-street, an Allotment, having a frontage to v ictoria-street of 3GJ feet, and to Coburg-street of 53 feet, being part "of Allotment No. 1 of Section No. 14, City of Auckland. The position of these Allotments being so near to Queen-street, and each 1,. ring frontages to well-made streets, being adi» cent to large build ings, make them worthy tho attention of any one requiring sites for business premises, and of Capitalists and Speculators. R. A R T H U R, Auctioneer. THURSDAY, JANUARY 10. EXTENSIVE SALE OF STEAMBOATS, HULK, COALS, OFFICES AND STORES ON WHARF, BOOK DEBTS, &c, &c, COMPRISING THE WHOLE OF THE PROPERTY OF THE AUCKLAND STEAM PACKET COMPANY. E. & H. ISAACS HAVE received instructions to sell by auction, at their stores, Fort-street, on Thursday, January 10, at 11 o'clock. The SOUTHERN CROSS, steamer, with all Furniture and Fittings. The PRETTY JANE, steamer, with all Fur niture and Fittings. The GO-A-HEAD, steamer, with all Furniture and Fittings. The OANTERO, Hulk. Coals on board the Hulk. Stores and Offices on Queen-street Wharf, with all Fittings and Stores therein. Book Debts of the Company, including that of theFiiian Government. &&, &C. &C. The above Steamers have only just been In spected, and. received, their Government certifi cates in November last. For absolute sale without reserve.



UNITED SEBVICE HOTEL, CORNRR OF - QUEEN & WELLESLEY-STREETS. JOHN HANCOCK, Proprietor. IMPORTER OF FOREIGN WINES AND SPIRITS. Apcclasd. 3ST.Z. MANGAWHARE HOTEL, NORTHERN WAIROA. Visitors may rely upon receiving: every attention at the above Hotel. Private Rooms for Famj^iks. *3T Boa^s for Hire to all parts or the River. Charges Moderate. EDWARD DOWNING. Proprietor. /ACCIDENTAL. OCCIDENTAT \Jr JLJ, Occidental Hotel. The New Additions to this Hotel are now completed—viz.. Six "'irst-class Bedrooms and Parlours ; the Finest Billiard Room and Bar in the Colony. In returning thanks to the public for past favours, the Proprietor wishes them to know that he is now in a position to offer the best of accommodation. EDWD. PERKINS. Proprietor. N.B.—Curiosities of all kinds wanted. Best of Prices given. Centaur's Index, and Victoria Racing Club Programme for 1877, in printed phamphlets, to be seen. CRITERION FAMILY & COMMERCIAL HOTEL, O T A H U H U. ..AMES WILLIS Bess to inform the inhabitants of Otahuhu and surrounding districts that he has leased the above. Having for the .past nineteen years been Manager of-the above old-ostablised and popu lar H' tel business, he cari with,confidence invite ail former patrons and friends to continue their support, assuring them no trouble will be spared to Rive satisfaction. None but Best Brands of WiDea and Spirits. Secombe's Sparkling Ale on Draught, Fivst-class,Stabling. JAMES WILLIS. THE CRITE RI O N HOTEL CAMBRIDGE. First-class Accommodation for Families. SAMPLE ROOMS FOR COMMERCIAL GENTLEMEN. BEST BRANDS WINKS AND SPIRITS O* Hand. GOOD STABLING. Horses for Hire at Moderate Charges. EDWARD HE WITT, Proprietor. |?DEN yiHE ¥¥ °TE Lj eden tekuace. List of Prices:— Martell and Hennessey's Brandy, 4/Glil bott'e Greenless and Colville's Cumpbelton Whisky 4/ and 4/6 (proof) $ bottle Dunville's Whisky, 1/ '& bottle Rum, 3/; Old Jamaica (proof), if; small, 2/ 3> bottle Cousen's nherry (best), 4/: small, 2/ $ bottle Sandiman's (best) Port. 4/; small. 2/ "ii> bottle Amontillado Sherry, 5/ ; small, 2/G $ bottle Old Tawny Port, 5/; small, 2/G $ bottle English Ginger Wine, 3/ per bottle. Ix Case (Genuine Brands): Hennessey's and Martcil's Brand, -VG r$ bottle Bisquit's Dubouches Brandy, 5/ %' bottle Case Brandy. A-pint bottie, 2/ Schiedam Schnapps. 4,0; small, 2/G ri3 bottle Geiipra, JDKZ, large, 4/ ; small, 2.9 •'fjibottlo Old Tom, 4/ © bottle Dunvllle's VVhiaky, 4/ $ bottle Townsena's Sarsparilla. 5/ V bottle English.Ale and Porter (best brands), 1/3 $ bottle All Spirits sold by the Gallon (over-proof) same as from Bonded Store. Assorted cases of the above made up for Families and Picnic Parties. Terms strictly Cash (no exceptions). SAMUEL EVINSON. Proprietor. Auckland. 12th November, 1877. _ OI N T RUSSELL HO TE L. MERCER. D. ARKILL begs to inform the travelling public that he hai made great improvements to the above well-known Hotel, and in addition to other excellent accommodation, there is now added a _ Railway Refreshment Room, for the special convenience of travellers by every train. The Best of Wines and Spirits. Han cock's parkling Ale. T&TATCHES, CLOCKS, JEWELLERY. A. G. BARTLETT. [Established Fifteen Years.] To ensure a sound durable LEVER WATCH, try A. a. BARTLETT, whose practical know ledge of Manufacturing Good Watches, and many years connection with tb« Trade, enables him to offer for sale Watches equal to the best London houses. WATCHKS, by Thos. Russell and Sons, Guaranteed. WATCHES, Gold and Silvor Geneva, Guaran teed. English Hall and Bracket Clocks. Jewellery, Gold Chains. Lockets, Studs, Dress Rings, Silver and Jet Goods. Watches properly repaired and adjusted. Chronometers repaired and rated by Transit observation. A. G. BARTLETT, CHRONOMETER. WATCHMAKER, AND JEWELLER, QUEEN-STREET, Opposite the Bank of New Zealand. mAILORING. We would respectfully invite Custom ers who find a difficulty in getting a good fitting Garment, to give us a trial. We have engaged a First-class Cutter, whose lemg experience war rants us in assuring those who may favour us with their orders, that they can rely on getting something superior in style and fit. Cargo and McKaig Queen-street, Next E. Waters', Confectioner. S3T All Tweeds thoroughly shrunk, and orders executed on the shortest notice. /GALVANISED IRON WORKS. S. PARKER, MANUFACTURER of GALVANIZED IRON RTDGING, SPOUTING, PIPING, And all kinds of Sheet Iron and Zinc Work. CORRUGATED IRON TANKS on Hand, Made to Order, ut the Works, Wellesley-street. Plumbitfg Work in every Branch of the Trade. Gasfitting of every style done at shortest notice. Experienced Workmen sent to any part of the Country. S. PARKER has erected first-class machinery, and having completed allj, nis arrangements for manufacturing, is in a position promptly to execute all orders. List of Prices forwarded upon application. Orders per coach, train, carrier, or coasting vessel, receive immediate attention. S. PARKER, Licensed Plumber for Auokla Waterworks, wellesley-street, Auckland. Q N SAL E DUFFIELD'S ADELAIDE FLOUR. IN LOTS TO SUIT PURCHASERS. D. H. McKENZIE. Decembers, 1877.



~P T> OET E R & ri O. FURNISHING IRONMONGERS, Queen-street, Auckland. E. P. and Co. have Just Landed, ex Oxford Thurland Castle, Loch Uiui, and Emily Chaplin,— iLARGE SHIPMENTS FURNISHING IRONMONGERY, The whole of which have been care Sally selected in the European and American Markets. Pur chasers will find the Greatest Variety and Largest Stock of Furnishing Ironmongery in Auckland, and the goods now offered are tneJ3EST value ever offered in this market. BEDSTEADS. French and Half-tester Iron and Brass Bed steads, with improved foot-rail; Child's Cots and Bedsteads. FENDERS. Bronzed and Berlin Black Dining and Drawing Room Fenders, with real bronze mountings; Nursery, Bedroom, and Kitchen Fenders. FIRE IRONS. Steel Ormolu Head and Kitchen Fire Irons, Pokerettes, Coal Vase Tongs, &c, &c. LAMPS. Bronzed, Real Bronze, and China Vase Lamps, with Hinks', Duplex, Queen, Eclipse, Anu capnic, and American Burners. German Reading Lumps, &c., &c. GAS FITTINGS. An ENTIRELY NEW STOCK of CHANDE LIERS and BRACKETS, of ENGLISH and FRENCH DESIGNS. Gas Heating Stoves, for Flat and Tailors' Irons, &c, &c. STOVES. AMERI CAN " PASSP OR T" COOKING STOVES, with or without hot water attach ment. SMIT I I & WELLSTOOD'S COOKING STOVES of all sizes. LEAMINGTON RANGES, from 3 feet to 5 feet 6 iuches, with or without covings and plate racks. REGISTER GRATES, Berlin Black and Fine Cast, best finished, with tiles and bright beads. CUTLERY. J. Rogers and Sons', Lockwoods', and P. Wal ton's Ivory Table Knives, White Bone, Stag, and Black Knives and Forks, Pocket Knives, Scissors. fci' '.'TRO-PLATED WARE. Tea and Colfee Services, Cruet and Pickle Frames, Breakfast Cruets, Sardine and Bis cuit Boxes, Fish Carvers, Fruit Knives, Candlesticks, Knife Rests, Butter Knives, Salvers, Egg Frames, Kettle Stands, Tart Servers, Orange Saws, Crumb Scoops, &c, &c, plated on Nickel Silver. BRUSH WARE. DAWSON'S BEST Hair Brooms, Scrub and Bannister Brusbers, Paint Brushes, Turk's Heads, Fine Brushes, Horse, Dandy, and Spoke Brushes, Sec, Sec. MATS. Prison-made Cocoa Fibre, Brush, and Open Door Mats, Wool-bor'tered Mats and Slips. BATHS. Hip, Sponge, Showor, Koot. Child's, and Plunge Baths ; ENAAiEU.E^Uaat IronPlungaßaths, &c. &c. JAPANNED WARE. Japanned Iron and Best Paper Tea Trays, Waiters, Toilet Sets, Boiler Fillers, Cash Boxes, Lanterns, &c. Britannia Metal Tea and Coftce Pots, Mustard Pots. Candlesticks. Sec, Sec GARDEN TOOLS. F owcr Pot Stands, Brackets, Fern Standsand Boxea, Moss Baskets, Ivy Stands, Plan Sprinklers, Fumigators, American Garden Tools, in sets, and Trowels, Rakes, Hoes, Spades, &c. Galvanized Iron Wire Netting for Fowl Houses, &c, &c. Wood Bread Platters, Butter Coolers Tea pot Stands, Bread Knives, &c. Ken rich and Sons' Tinned and Enamelled Hol lowaro with patent covers NOBLE'S DYNAMITE, KREB'S LITHO FRACTKUR, Blasting and SportlngPowdcr Caps, Single and Double-barrel Guns, Load ng, Cop Ding, and other Sporting requisites MANTLEPIECES. White Marble and Enamelled Mantlepieces for Dinine:, Drawing, and Bedrooms, in great variety. HITCIIEN' CELEBRATED BLOOD RESTORER. A NEVER-FAILING REMEDY.' For all Skin Deseasos, Rheumatism in all its forms, such as Gout, Neuralgia, Sciatica, and Lumbago, likewise cures Chronic Dysentry, and is a valuable, remedy ag a Family Medicine for purifying and cleansing the blood. No bottles are genuine unless bearing the Pro prietor's Signature. HAMILTON BROTHERS. Queen-street, WHOLESALE AGENTS. Sold Mr J. EDSON, Chemist, Quean-street. Mr A G. Hughes, corner of Shortland and Princes-streets; Mr ROBINSON, Chemist, Par neli : Messrs Hill & HUDSON, Victoria-street; Mr.l( ai.lwkll, Otahuhu ; Mr. Fallwell, and T. R.GILLMAS, Onehunga. *>-*) I fstimoxials can |be seen on application to the Proprietor at his residence, top of Wake lie.ri-t-1] 111. 'I he .'.troßges recommendation for this medi cine own intrinsic worth, as shewn by the marvellous cures effected on well-known and much respected members of our community. J'hr^ e&t proof of this is to be found in the large nim or of testimonials received by the maker, iiankfullv- acknowledging the- restoration of oalth experienced b using this panacea. At the reouPS o rho already cured, the proprietor now b if! ho "Blood Restorer" more prominen efore the Public, in the sure certain hor-r that this utilising of the gifts of mercif Providence will prove a great blessing to sufl n huoianity, by curing long seated discas nd averting threatening sick ness Iho wan of a roliable rcnv-dy for Rheuma *• sm, &c. has long been felt as one of the greatest calamities of the age. While other means and medicine have been proving them selves vain and delusive this remedy has been silently and steudily unloosing the cruel lingers of disease, and freeing captive man from that deadly embrace. The people are now requested to give tho Blood Restorer a fair and impartial trial. And the Praprietor would have it dis tinctly understood that the«ures of Rheumatism, &c. are due entirely to tho medicine's wonder ful effect upon the blood, by its cleansing, puri fying, and in vigorating system. Impurity and inactivity of the Mood is the cause of most 3ickness and pains. Af tera course of this medicine blood vessels—which have become, as it were, choked up with unhealthy matter—become exhilirant with pure scarlet life-blood, flowing naturally along, and impart ing in its course vigour and strength to the en tire system. N.B,—Country Settlers will find in Hitchons" Blood Restorer an almost complete substitute for the Doctor. It arrests Colds, allays Fever*, and builds up the system. Children take it with wonderful results. No household should be without it. ANOTHER MIRACULOUS CURE. The following is striking evidence of the won derful effects of the Blood Restorer, after all other means have failed to cure :— Rokeby-street, Auckland, Ist December, 1877. Mr. Hitchens,— Dear Sir,—l have to thank you very much for the benefit I have received through using your valuable Blood Restorer, and as a warning and guidance to others, would mako known the particulars of my illness and cure. Some months ago I was taken ill with pains in the back, sup posed to be lumbago. So far from being bene fitted by the attendance of medical men, I grew rapidly worse, and the pain became agonising. One day my hu3band had in his hand a portion of an old Auckland Evening Star, containing your professional announcement of the medicine and its cures. The paper was of a back date, and the advertised agent's address, a Chemist in Wellesley-strect. My husband applied to him for Hitchens' Blood Restorer, but the Chemist used such illnatured remarks to dissuade us from testing the virtue of the medicine, that we felt there was some spite at work, and deter mined more than ever to give it a trial. Tho pleasing result of the trial was, that after taking it a week, I felt wonderful relief; before many bottles were taken, I was not only liberated from a sick room, but felt in perfect health; appetite was restored, strength re gained, and I have to thank God that you were at hand to provide the moans of my rapid cure, and enable me once more to attend to my household duties. Yours every gratefully, Mrs. Walter Knox. To Mr. Hitchens, Upper Wakefleld-street. ERCHANTS, AGENTS, and others, can have Office Books Ruled and Bound, any pattern, to suit requirement. Magazines, Music, and other Works bound in any styles, by WILLIAM LEYS, Bookbinder, Machine Ruler, and Account Book Manufac turer, next doorj to Evening Star office Wyndham-streer.. pj-sim AHLI AS! T"Y A II L I A Sj! Ov CHOICEST VARIETIES. Ptjtph- _Purchasera choice, 10?, per dozen. fHi^h.. selection left to me, 6s. per dozen. PLANTS! P PLANTS Tomato L Cauliflower Melon A Cabbage Cucumber N Broccoli Veg. Marrow T Lettuce S. Yeitche's Autumn Giant Califlower, 2s. per hundred. R. BAIRD, Victoria-street. Nursery: Mechanic's Bay. F. WEBSTER, • WHOLESALE AND RETAIL SADDLER AND HARNESS MAKER: 113 QUKKN-STREKT, AUCKLAND. Wext thft Union Bank). J~N 0. C." •CLOU G~ H, MASEFIELD'S BLILDINGS, Albert-street, Violinist, Teacher of the Violin, Viola, and Oboe, dramatic leader, etc. Brass and String Bands taught, and Musica Pieces effectively arranged for tho same for any instrumentation or number of performers. Concerts, Balls, and. QuadrilleTarties attended.



QR6ANS! AK6ANS! MASON AND HAMLIN. Some of those Beautiful Instruments are now n Sale at their Sole Agents in Auckland. HOFFMAN & SON, Piano and Harmonium Warehouse, QUEEN-STREET, (Nest to Bank of New Zealand . ONEY TO LEND, on Mortgage.— F. Ring, Agent, Snortland-atreet. "ONEY TO LEND.—A large sum o Money to Lend, in suras of £100 and up wards, at very low interest.—Apply to Mr W. Aitkeii, Shortlanti-street. __ M~ "ONEY TO LEND, on Mortgage, at the usual rate 3of interetc—W. H. Con nell, Vulcan Lane. ONEY to LEND in large or small sums, at low rate of interest.—Apply to Mr. LATSHLEY, Solicitor. High-street. ONEY to TEND on first-class free hold security, at low rates of interest.— R. C. DYER, Shortland-street. ONEY TO LEND in large or small sums at a moderate rate of Interest.— Jackson and Russell. Solicitors. "ONEY TO LEND, in large or small sums.— S. Yaile, Commission Agent, (SVioW'ia.nri-srrPAt.. naxt the Post-office. UXnEi 1O LEND on MORTGAGE of First-class Fi eehold Securities. WAI. COLEMAN, Solicitor, Vulcan Lane. HKISTMAS "IW'EW YEAR'S PRESENTS! -LI GIFTS,! NOW ON VIEW ED¥AKD iT¥AYTE'S, 100, QUEEN-STREET. THE LARGEST AND MOST CAREFULLY SELECTED STOCKS EVER OPENED IN AUCKLAND, comprising— Christmas Stationery School Rewards and Books for Pre sentation Writing Desks Photographic Albums Scrap Albums Leather Tourist Cases Inkstands Purses Card Cases, &c, &c, &C, NOW ON VIEW, AT EDAVARD WAYTE'S, QUEEN-STREET Millinery . IVL-lineky vi mrs. butterworth, MILLINER, Wishes to inform the Ladies of Auckland, and her country friends, that she is Now Showing a Large Assortment of New Millinery in great variety. TRIMMED HATS, FROM 1/11. LADIES' COSTUMES, FROM 5/11. CHILDREN'S COSTUMES, RIBBONS, FEATHERS, FLOWERS, &C ]M KS. BuTTERWORT H, London & paris pattern depot, i millinery drapery, and under clothin g establishment. Paper Patterns of Every Description. QUEE N~Ts T R E E T, Auckland. L O V E T T, o TAILOR AND WOOLLEN DRAPER, Opposite United Service Hotel, Welles lky-strewt. Has always on hand a Well-selested Stock of Black and Blue Superfine Cloths and Doeskins ; also. West of England, Mosgiel, and other Tweeds. A good fit guaranteed. Prices moderate. Tweed thoroughly shrunk before making up. The Trade supplied at a very small advanc en coat for cash. mHE GREATEST WONDER OF J. MODERN TIMES. Long experience has proved these famous remedies to be most effectual in curing either the dangerous maladies or the slighter com plaints which are more particularly incidental to the life of a miner, or those living in the bush. Occasional doses of those Pills will guard the system against those evils which so often beset the human race, vi —Coughs, colds, and dis orders of the livera nd stomach—the frequent orerunners of fey dysentery, diarrhoea, and holera. HOLLO WAY'S OINTMENT la the most effectual remedy lor rscalds or wounds, ulcers, rheumatism, and all skin diseases ; in fact, when used according to the printed directions, it never fails to cure alike deep and superficial ailments. These Medicines may be' obtained from all respectable Druggists and Storekeepers through out the civilised world, with directions for use in almost every language. They are prepared only by the Proprietor, THJMAS HOLLO WAY, 533, Oxford-street, London. *** Beware of Counterfeits that may eminate orm t.ho Unitflri SfoUwt. HO S. J. H A R B U T T, WHOLESALE BRUSH MANUFAC TURER, corner of Victoria-street EAST and COBURG^STREE'I. AUCKLAND. Flour Mills supplied with Brashes for Dressing 'Flour, or old ones refilled. Ci L O T H■ I N ip« MEN'S TWEED SUITS, Recopiraended for Fit, Style, and Wear, 355. IJ3L Our arrangements are such that wear enabled to produce such suitable Goods of every class, that we rarely fail in making permaneu customers of those who once patronise us. CARGO & McKA IG, QUEEN-STREET. N OUR READY-MADE DEPARTMENT WE HAVE Boys' Suite, from 10s. Youths' Suits, from 20s. Men's Trousers, from 7s. 6d. Mom's Tweed Galatea Coats, from 15s 6d. Tweed, Cloth, Diagonal, and Diced Pagets, from 17s. 6d. CARGO & M c X A I G, Queen-street. ff SHIRTS, -®« Perfect Fit & Superior Value Guaranteed CARGO & McKAIG Invite particular notice to the above Depart- SSnaent, to which they devote special attention. WHITE SHIRTS Serviceable, and Fine Linen Fronts, &c , 3s. lid. is. 6d., ns. 6d., 6s. 6d., and 7s. 6d. COLD SHIRTS Best British Prints, fast colours, 2s. lid Best French Cambric, special patterns, 4s. 6d. and os. 6d. FLAX SHIRTS Choice assortment, ex Sam Mendel. f(AEGO & l\/f CT7AIG, QUEEN-STREET, Next E. Waters. Confectioner. ATER ! WATER !! WATER !! ! If you wa nt Water laid on at reasonable prices, call on R. CHALMERS & CO., Plumbers and Gasfitters, Dornwell's Buildings, Darby-street. Licensed Plumbers for the City Waterworks.



CO NFIDENCE. JLhe .Argyle .Mouse, CORNER OP VULCAN AVENUE AND QUEEN-STREET. HUGH HOGARTH, Having purchased the Stock of DRAPERY and CLOTHING of the well-known House of Mr. J. W. Pearse, would remind his friends and patrons of his 15 years' experience in Messrs. Arciid. Clark and Sons', Shortland-street, and can confidently assure them that he will give satisfaction in every branch of his Establish ment. The Stock having been purchased at a low figure, H. IT. trusts that it will find a ready market, and as an inspection is only wanted to prove this, ho feels positive that a thorough appreciation will bo the result, having deter mined to Sell a GOOD ARTICLE at a MODE RATE PRICE. N.B.—Opening Day: SATURDAY, the Bth n stant. pUB LI C NOTICE. J. THOMPSON, THE PERMANENT DYER,' (LATE OF TARANAKI), Begs to notify that he has COMMENCED BUSINESS, at the Top of Shortland-stkeet, in the, above Branch, and having obtained the Best and Most Permanent Dyes, is able to undertake work of any description^ in such a manner that a trial is all that is required. Ladies' Dresses cleaned, renewed, or dyed any colour, without, requiring to be taken to pieces. Damask Curtains and Table Covers cleaned, dyed, or colours renewed, in Blue, Green, Scar let, Crimson, Marone, and Magenta, preserving the patterns, and beautifully hot pressed. Gentlemen's Clothing cleaned and renewed, or dyed, and w«ll pressed. Silk Dresses dyed any colour. Velvet Jackets dipped and well finished. Kid Gloves cleaned equal to new. P'eathers cleaned, curled, or dyed any colour. N.B.—Orders left at the above address will receive prompt attention. xxXmTl~t"o'n~ waikat o. sandes & co., CHEMISTS AND DRUGGISTS, Have always on Stock a complete assortmen of Drugs, Chemicals, Perfumery, Toilet Requisites, Horse and Cattle Medicines, Sec, Sec. Sec. Stationery, Tobacco, Cut Tobacco, Fancy Goods, &c, in endless variety. £ST Agent: Auckland Evening Star. i~l E O R G E A X E R 8, \3T Freeman's Bay SOAP AND CANDLE WORKS. Cash Buyers of Tallow. mHE DUBLIN DBESS, MANTLE, JL AND HABIT-MAKING ESTABLISH MENT, Wykdham-stbekt, corner of Albert street. MRS. ATKINSON Having Removed to more suitable Premises, situated as above, wishes respectfully to inform the Ladies of Auckland, and surrounding dis tricts, that all orders entrusted to her care will receive immediate attention and dispatch. Wedding and Mourning orders made up on the shortest notice. N.B.—Ladies in Country Districts can have their material fashionably made up without their presence, by a system of self-measurement, to be had on replication. "OHOTOGRAPHY TO MEET THE JL TIMES !—E. NORRIS, 222, Queen-street, Auckland (late of Oxford-street, London), has determined to make a great reduction in the price of his work. In future the price will be : First-class Cartes de Visite, Ss. per dozen, not lesa than 1 doz. taken: Children. Is. per dozen extra: Cabinet Portraits, 5 for 13s. The New Ferrotype Portraits, made on enamelled Steel Plates, finished while waiting :—Carte de Visite size, 3 for ss. ; Cabinet size, 1 for 2s. 6d. -J Lon don Artist and London Prices AIKAWAU TIMBER YARDS CUSTOM-HOUSE-STREST AND BREAKWATER ROAD. E. CARR Has on Hand and to Arrive : A Good Assortment of KAURI. First and Second Class; also WHITE PINE, specially prepared for Ceiling and Flooring, at Low Rates. Shingles, Palings, House Blocks &c.,_ Sec. &c. CHEAP TIMBER ! CHEAP TIMBER The Undersigned are selling SASHES DOORS, and MOULDINGS at the VERY LOWEST RATES. Have also on hand a very large and superior stcck of First and Second Class Building Timber of all kinds, at lowes rates. Wood Turning tn all its Bkanohhs.—Chai Legs and Backs, Table, Bed, and Sofa Legs, a very low rates. Price Lists on application. THE UNION STEAM SAW MOULDING SASH AND DOOR COMPANY (Limited), MECHANIC-' BAY. N.B.—Town Orders can be left at No. 36, In surance Buildings. __ AMERICAN SEWING MACHINES THE LARGEST SALE IN AUSTRALIA. Reduced Price List. "THE HOME" SHUTTLE-LOCK-STITCH. THE PERFECTION oF MECHANISM? Simple, Compact, Efficient, Durable, and Complete. It sews with the least possible amount of labour, and a Girl of Twelve Years can run it without fatigue. It is a Triumph of Mechanical Genius. ' THE HOME" SHUTTLE is the only practlca Low-price Lock-stitch Sewing Machine ever invented.*!*-^* HThis UNEQUALLED MACHINE uses a straight needle, makes the " Lock-stitch" (alike on both sides), has a self-adiusting tension, and is adapted to every variety of sewing for any wear, from the lightest muslins to the heaviest; AND WILL EVEN SEW LEATHER ; it Will Hem, Fell, Bind, Cord, Braid, Seam, IVck, Ruffles, Hemstitch, and Gather. This Machine will sew on and gather at the same time, and will work equally well on Silk, Linen, Woollen, and Cotton Goods, with Silk. T-: jien, or Cotton Thread. It is not neceßß«w-y for tie to endeavour to de tract from the merit* of anr otter machines. We claim to sell THE BEST FAMILY SEWING MACHINE IN THE MARKET, without regard to Price, and we feel confident that whenever persons wishing to buy Sawing Machines give the "HOME" SHUTTLE SEWING MACHINE a fair trial, in competition with other Machines we will have the preference. With; the Machine is furnished—Hemmer Brader, Shuttle Bobbins, Oil Can, Oil, Screw driver, Five Needles, Guage, Table Clamp, and directions for use. All securely packed in strong case with hinges. P R I C Ei- Concnslete in box >._„___ SA 03. With Table and Treadle m 6s. With Table and Treadle, Half-Cabinet, with Cover, Lock and Key .. .. „ £7 7s In proof of their superiority over all other Machines, we guaranteh them fob i?ive YEARS. Where the genuine "HOME" SHUTTLE MACHINES, stamped with our name, are not procurable, we will send tliPtn diner, to pur chasers on receipt of remittance or reference. L. D. NATHAN & CO SOLE AGENTS. We have appointed the undersigned Sole Retail Agent for Auckland, where the Genuine Home Shuttle Machines are procurable by time payments. Illustrations, Specimens, and Tuition free of char ge J. V. BREDA, Shortland-street. JAMES ADAMS, WATCHMAKER, VICTORIA-STRKET. A FEW DOORS ABOVE ALBERT-STREET. Work done well and cheap:—Watch Glasses, 6d.; Watch Keys, 3d.; Watch Cleaning, Lever, 45.; Geneva, 33. 6d.: Putting in Main Spring, 35.: Watch Hands, 6d. each. Good Warranted Silver Geneva Watches, price £2 55., in case. N.B.—lf work is not done satisfactorily, no charge will be made. JO H N K. SMITH, BUTCHER PARNELL. Has Removed to New Premises adioining the Barrel. J.K.S. has to tender his thanks for the hearty support accorded by the Parnell public, and to announce his Removal to Laro:e and more Central Premises. The public can choose from the following " Parnell Bill of Fare" :— Legs of Mutton, 4d. per lb.; Fore-quarters Mut ton, 2Jd. per lb.; Loins Mutton, 3id. to id. per lb.; Boiling and Roasting Beef, also Pork, Lamb. Veal, Sausages, at lowest town prices. Further Reduction on Saturday. A N OTHER LOCAL INDUSTRY. -caL DUTTON BROS. Beg to inform the public that they have started the MANUFACTURE of every description of CORKS, viz., Wine and Beer, Ginger Beer and Lemonade, Brewers' Bungs, Chemists' and Druggists' Vials, Daffies, &c. All kinds of work executed in the said material. Orders from all parta of the colony promptly executed. CORK MANUFACTORY, UPPER-QUEEN-STREET, AUCKLAND, Near the Turkish Baths. N SALE, AT COST PRICES. Galvanized Iron Wire Netting, Nails, and Splendid Strong Buckets, Zinc Slate Nails, Brass Fittings for Gas and Water Pipes, 8-light Chandelier for gas, candles, or oil; Side Lights for Vessels, &c, &c. N.Z. LEAD & GALVANIZED IRON WORKS, VICTORIA-STBEET.



"YJT # R- haywaed, |: FL/NERAL UNDERTAKER, UPHOLSTERER, A MATTRESS MAKER, WYNUHAM- STREET. ."-Ttin ■'' ' rv-'i'iiiii ii iimuj^*""., i DE V I T a GUNMAKER> 24 4, queen-stkeet, Opposite the Market. ON SALE, IN STOCK— Single and Double Breech-loading and Mazz loading Fowling Pieces. Just Received, ex Late Arrivals— Best Brands in Gunpowder Shot, Eley's Double Waterproof Caps, Gar rid<re Cases, Wadding. Patent Shot Con centrators Cylinder Wire Cartridges, for Breech-loadin Shot Guns Gun Cases, Waterproof Covers Game Bags, &c. Breech-loading Implements of every descrip' tion Patent Chilled Shot Breech-loading Revolvers and Ammunition Infantry Swoads Fishing Tackle Fireworks. ~O OTTER & C 0., DURHAM-STREET, HAVE ON SALE: Ex City of Auckland— 400 bags W. & W. Fine Salt 300 boxes Candles (Belmont and Brandon) 100 cases Oolman s Starch 250 casks Cement 25 cases Pickles (C.&B. and Warranted) 45 cases Vinegar (Whybrow and Morton) 25 cases Salad Oil (O. & 8., Morton, and* Whybrow's) 56 boxes Keen's Spice 10 barrels Barcelona Nuts 5 cases Keen's & Colman'sD.S.F.Mustar 100 doz. Nelson Gelatine 20 kegs Carbonate of Soda 30 jars Cream Tartar and Tart. Acid 40 barrels Currants 40 boxes jftleme Raisins 48 boxes Sultana Raisins 400 boxes Figs 24 doz. Neave's Food 100 tins assorted Varnish French Calf, Basils Muntz MetH-1 and Nails White Lead Oil, Boiled and Raw Anchors Sugar, Tea Sardines, A and J's (Alberts Herrings, Salmon Cornflour, Arrowroot Paper, and Paper Bags Cocoa and Chocolate Whiting, Soda. Crystals Soap Powder, Baking Powder Flour, Bran, Sharps Potatoes. &c, &c. VENETIAN BLIND FACTORY,. y WIRE GAUZE BLINDS, and PERFORATKD ZINC BLINDS, MAY BE HAD AT THE AUCKLAND VENETIAN BLINP MANUFACTORY, CORNER OF COOK AND GREI-STREETS Of any dimensions, in any number from One to a Hundred, within a given time, of the best quality, and reasonable pri :es and sent to all part 3of New Zea land. Terms cash. Estimates returned by Post. A. & A. BUSBY (Late M. Horten Busby). VENETIAN BLIND MAKERS AND WIR WORKERS. Cornets of Cook and Grey-streets. BOKEb ! BONES ! BONES ! Bought in any quantities for Cash at the Free man's Bay Bone Mills, and at. No. 101.. Lower Queen-street, by J. & X SOPPET. _ QHIPOTAIfDL^ir&SAIiL"MAKENG. IO NOTICE OF REMOVAL. A. B. DONALD Having taken over the balance of the lease of those centrally-situated Premises, corner ot Queen and Fort-streets, lately occupied by Mr. Thomas Williams, as a Ship Chandler. Sail maker, &c, would intimate his intention of CONTINUING THIS BUSINESS IN ALL ITS BRANCHES, and trusts to secure a fair share of support. A.B.D. takes this opportunity of thr -.iking the Shipping Community and General .1 üblip for the liberal patronage accorded him 'luring the last ten year?, and from his personal knowledge of the Business, hopes to secure a continuation of the favours so liberally bestowed upon him. BWW? - N.B.—A Large Assortment of TENTS and TARPAULINS always kept in stock. / Messrs. Close. Bros., Grocers and Tea Dealers, Queen-street, Auckland. MR. FAULDER, Sole Contractor to the City Council for the Emptying of Earth Closets, Privy Boxes, Cesspits, &c, is prepared to attend punctually to all requests regarding the above. Persons desiring to have the said places attended to, either weekly, fortnightly, or otherwise, can have the same done by leaving a notice, either verbal or written, with the Inspector of Nuisances. City Council Office Queen-street WC. D E N N E S • has Just Received, and has to arrive a Splendid Lot of — Taylor's Paten 17 n „_„._,. Home Shuttle j" Genuine Princess of Wales Arm and Platform, Wheeler & Wilson Howe 1' [genuine and Improved And other good makers of Sewing Machines Also, The Royal Washing and Wringing Machine. For Cash or Weekly Payments. GREAT MACHINE DEPOT, QUEEN-STREET. N.B.—Repairs cheaply and quickly executed and guaranteed. To Schools and Othtcrs.—Magic Lanterns, Slides, &c, for oil or lime-light, on Sale oi Hire at Lowest Prices. Weekly payments taken, ana full instructions how to use the above. OACKS! SACKS! SACKS! Wanted to Purchase any quantity Good Second hand Sacks; also Salt Bags. Apply to &. BAIRD, Victoria-street.