FINANCIAL STATEMENT.

On thg House assembling at 7 o'clock last night, Sir J, Voobl delivered his Financial Statement. He said:—The year 1884-85 waa commenced with a deficit of £152,112. For £150,000 of this amount deficiency bills woro authorised to be issued, maturing on tho 31st March, 1886, Tbe balance of £2,ll2'was discharged out of the year's revenue. I proposed lost year that the £150,000 should not be turned into a per manent debt. I still hold to the same viow, : We must pay tho amount off in two or three years. The transactions of the consolidated revenue for tho year 1884 ---85, after discharging tho deficit £2,112, and leaving outstanding the £150,000, shows a credit balance of £10,891, or inclusive of the small deficit paid off, a surplus of £22,003. The total consolidated revenuo of the year amountod to £-3,509,494. Thore waa a de ficiency in the item of stamps, principally occasioned by an expected increase of postal revenue having by accident been twioe credited in tho estimates. The railways also showed somo deficiency, whilst the Customs exceeded to a small extont the estimate. Tha total deficiency in the estimato was £22,016. The expenditure, on the other hand, was less than the amount voted by £23,852, inclusive of £5,982 expended on service un provided for, so that the result was the sur plus in tho year's transactions which I have already stated. Land Fund. The Land Fund account ot the closo of tho year 1883 84 showed a balance of £80,447. The revenue received during the past year amounted to £160,969, of which £92,432 was for cash sales of land, and £68,537 for sales on deferred payments. The expenditure amounted to £209,485, so that at the beginning of the present finan cial year there was a credit balance of £31,931. Publlo Works Fund. Tho balance of credit of the Public Works Fund at the end of March, 1884, was £488,912, The total amouut placed.at the credit of the Public Works Fund during the year 1884-85 was £2,327,025. The ex penditure amounted to £1,336,727, leaving £990,298 at the end of March last with which to begin the year. In addition thereto we had tho balanco of the third in stalment of tho three million loan to receive, £155,000, also the new loan of £1,500,000 recently raised, amounting in all to £2,645,298, subject, however, to the re demption of deficiency bills, £100,000; the repayment of temporary advances, £500,000; and tho advancos to be accounted for in tho hands of officers, £250,000. Tho Public Debt. ZZZ.'. The amount of the public debt on tho 31st March, 1884, less tho Sinking Fund Ao count, was £29,574,903. Tho amount of that debt on the 31at March, 1885, was £30,649,199. It was increased by fresh issues and conversion?, tho conversions from a higher to a lower rate of Interest of couree having a tendency to a larger princi pal amouut, nut a less annual charge. The annual chargo last year was £1,570,989, whilst this year it is £1,593,692, exclusive of interest on deficiency bill*, and on the million aud o-half loan, Tho hon, gentleman then proceodod to congratulate tho Houso on the result of tho loan opera tions. Ho said:—Early in January ttp third and last million of the threo million loan of 1882 was negotiated with excellent results. Tho average rato obtained was £99 10a Id for cash hundred. Cunsldoring the quotation for consols and the Bank of England rato of interest ruling at the timo, tho price was exceedingly satis factory. The million ond a-half loan authorised last year has quito rocently been negotiated, at a still bettor figure—namely, au averago price of £100 6s 3d. As consols aro lower in price than iv January last, this result must be considered still morogrutify ing, and a comparison with the rates obtained for other loans enhances the gratification. Hon. members aro aware that within a few days of eaoh other threo loans besides our own were placed in the market, namely, thoso of Victoria, Queensland, and Sauth Australia. I asked the loan ugouts to cable me the re sults of tho four loans, and hon, uiombcrs will bo pleased, whilo tho pessimists amongst thotn will bo surprised, to learn that tho Now Zealand loan fotchod^the highest price of all. This is tho telegram re ceived from tho Agont-Ooneral :—"Nob price reducing interest and discount—Vic torian 10an,£99 4s 3d; Queonsland,£97 3slod; New Zealand, £99 9» 2d ; Adelaide, £99 5s 6d;" so that wo were nearly a fifth per cout. better than Victoria, an eighth per cent, bottor than South Australia, and more than two per cent, bottor than Queensland. It is right, however, to say that the Victorian loan was larger in amount, and that during the few days' interim tho market had somowhait improved. Still wo cannot avoid soeing that wo aro fortunate In tho judgment of our loan agents, and in that great strength of the immodiato issuer of our loans, the Bank of England. Tbo Treasurer then roferred to tho sus ..pension of the Sinking Fund, and said : That tho Act and tho operations proposed under it did not injure our credit is shown by the negotiation of the loans to which I have already roforrod. That it has beon a splen didly usoful Act is proved by the faot that through its agency wo havo converted £3,642,100 of tho £3,772,500 of consolidated (drawing) debentures left undrawn. This was the immediate action of the measure, for which I had to undertake an amount of personal responsibility last session, which at times almost frightened me, thoroughly convinced though I was of its value. As regards the terms of the conversion, we give for the consolidated bonds othor bonds bearing 5 por cent, interest for eovon years without a Sinking Fund. At tho end of the seven years wo givo 4 per cent. Inscribed stock for the 5 per cent, debentures at tho rato of 107 for eaoh hundred. Prac tically tho loault means this, the samo annual chargo for seven years, loss the Sinking Fund, and thereafter a saving of a little ovor j_ per cent, on the annual charge, after taking Into consideration the expense, and a sufficient annual provision to extin guish tho additional capital stock, I may say, in reference to tho other financial Acts of last session, that tho Wostland and Grey month Harbour Acts justified my expecta tions. It will be recollected that I con tended it would bo better to gauranteo the debentures, and -not to borrow for the Boards. It proved as I expected. When the Bank of England and the market asked us to undertake not to borrow furthor until the end of March, 1886, they had no diffi culty in excepting from such engagement the guaranteed debentures of tho Harbour Boards. The guaranteed debentures have realised a fair price.

Revision of tbo Cuatoma Tariff. Before proceeding to discuss the proposals of the present year, there are certain broad features to be considered, to which I must ask tho attention of the committee. Wo have arrived at a period of our history when it Is necessary to carefully consider tho nature and effects of the taxation of tho colony. The Customs revonuo, which is the most important branch of the revenue, requires to bo revised, by reason of several circumstances which havo como in ordinary course to largely affect its natural growth. I need only mention two of thoso circumstances. The increisuo of production in the colony, in which I include manufacturing, has tho tendency to sensibly diminish tho import duties on many articles which have yielded increasingly largo amounts in the past. Tho other is that alcoholic boverages, from which the heaviest Customs returns have hitherto been received, aro showing a diminished consumption. Both these facta are eminently gratifying, the latter from a moral and social point of view, tho exceeding value of whioh it would be impossible to exaggerate, the former for both utilitarian and social reasons of only less importance. To put the case briefly, a loss consumption of intoxicating drinks moans increased happiness and social woll-belng ; and larger local production means incroasod prosperity. It is clear that both theso cauaes arguo an increased power to pay cuatoma duties on whatever articles it is considered desirable thoy should bo levied. The returns of Customs duties on spirits during the last three-financial years are suggestive. They are as follows:—1882-83, £410,517; 1883-84, £404,500; 1884-85, £377,696; nnd for the first two months of the present finanoial year the receipts have been at'the rate of only £366,624 a year. Those persons who refuse to see in the condi tion of a new country the special circum stances which render inappropriate their ranging themselves under the old world banners of Protection or Free Trade may at least meet on this common ground that fiscal requirements aro the primary objects of Customs duties. I venturo togo one step further, and say there is no taxation more fair, just, and logical. I ask protectionists to agree with me in this, although thoy may see in Customs duties an ulterior object, the encouragement they give tolocalproduction, and I ask freetraders to render a like acqui escence, although they may argue that the remission of duties tends to lighten the cost of living, In short, Customs taxation is a natural and obvious species of revenue, and the freetraders who would specially diminish it, or the protectionists who would specially increase it, seek to modify ggtgftl

conditions by artificial ones. lam far from say ing that such a modifioation is necessarily unwise. It constantly falls within the range of the duty of Parliament to specially intensify or abate the application ot recog nised principles, but I have yet to show why I claim for Customs dutiea the character I have assigned to them. They are fair, just, and logical, because It is reasonable that the producors of other countries^ should not come hero to enjoy all the benefits that the complicated machinery of Government affords to them without con tributing to its cost. This proposition is in no way affected by the question of whether tho ultimate charge falls on the consumer rather than on tho producer. If it be ad mitted that it falls on the consumer alono, which is open to question, as at least to some extent it affects the lesser or greater profits of the producer, it is still clear that tho con sumerwho finds it desirable to consume exotic produotionß should, on their behalf, contri bute something to the cost of the Govern ment, the operations of which enable those productions to find a market, Customs duties havo in addition the two great ad vantages of being cheaply collected and of falling on those who in greater or lesser pro portions oleot to consume dutiable goods. The average coat of collecting Customs duties amounts to only £2 14s 83 per cent. But it is undesirable that the whole taxa tion of the colony should be concealed, so as hot to come home in a forcible manner to the taxpayers. Hence, to gether- with indirect taxation, there should be taxation of an unmis takably direct character, as also some of thatingenious medium between the two that stamp duties supply. This leads mo to state that, together with the revision of the tariff, it is desirable to pass under review tho direct and semi-direct taxation of the colony. The most important point which arises from this contention is, that if there are to be Customs duties whioh will affect the cost of Eroduction by country producers, they must aye assistance to open up their land. The means the provinces afforded for opening up the lands by roads and bridges was the foundation of the colony's progress. We have since gone in for more ambitious arterial systems, but the time has come round when we must consider, as a complement of these systems, the opening up of the country, and es pecially those parts in which the present means are small. To base the aid we render on tbe present moans of the recipi ents would be to give to those who have rather than to those who •* ant. Honce I am free to confess that I recall a great deal of what I said lost session about each district depondlng on its own taxation. Of course this should be so in a measure, Wo cannot refuse to enable the districts which have prospered to prosper still furthor, but we must go beyond this, and remember the spirit of the old provincial aid rendered to young district* — that the feeble require special sustenance. The assistance cannot bo based on the means of each ; larger aid must be given in proportion to the poorer districts. Our proposal then is,

Settled Subaldos

extending over many years, but divided after a plan which will give greater con sideration to the poorer distriots. The scalo will adjust itself so that as a district becomes richer its receipts, though perhaps larger, will be based on a lesser scale. This is not the place to fully discuss tho proposi tion; I mustrefertoit to an extentlittlo more than to elucidate our financial proposals. It is, however, necessary to explain that the long term of years to which we propose tho colony should bind itself has its object to settle the finance of tbe local bodies and enable them to borrow on tho security of tho subsidies. We aro, moreover, distinctly of opinion that the local bodies should be released from tutelage. The conditions under whioh the subsidies should bo expended should be prescribed, ond the Boards bo hold responsible for the proper expenditure of the money, but we do not approve making the expenditure subject to tho supervision of the Government. The experience of the Roads and Bridges Construction Act, nnd the enormous labour it has devolved on tho Public Works De partment, show the fallacy of a system in which the responsibility is divided. We can never have a satisfactory system of local government unless the ratepayers are mado to feel that they have no one but themselves on whom to depend for a wise expenditure of the corporate funds. One hears at times reproaches levelled at local bodies because of their great number, and by tho many people engaged on them. If these bodlos overlap and repeat each other's work, there ls of course, objection to them ; but if they do distinct work, I not only see no objection to the local govern ment being divided amongst a great number of persons, but much advantage in it. The unequal expenditure during the last three yoars on roads, bridges, and analogous country n orks la a striking plea in favour of tbe more regular system we now submit, We propose to repeal the Roads and Bridges Construction Act, but to fulfil the obliga tions incurred under it. We propose that part of tho charge of the subsidies shall, for live yoars, come out of the loans, but the sum proposed from this source will be very much less than we have grown Into the practice of taking for these purposes from borrowed money. The amount of subsi dies to local bodies we shall submit as a sum not exceeding £300,000 per annum for 25 yoars, of which one-half, for 6 years, shall bo provided by loan. We propose that iv this amount shall be contained some special subsidies to goldfleld counties, and we in tend still to continue tho rating of Crown land, but tho Crown's liability not to extend to rates beyond Jd i B the £. Wo shall sub mit a power to the Governor to arrange with local bodies for making roads specially required to open up lands newly sold, or about to be sold.

Dwellings for Labourers.

I cannot refrain from adverting to one special power which we desire to place at tho optional disposal of local bodies, a powor which is as beneficial as it is likely to bo profitable. I allude to providing dwelling-houses, with small areas of land attached, for labourers, all over the country at moderate rents, or on terms of pur chase by instalments. Suppose, to take an example, that a local body puts up a house at a cost of £80, on a piece of land of the value of £30 or £40, the total cost would yield a good return at 4s a week, with a right to the fee simple in about fourteen years; or, at 5b a week, a right to the fee simple in about ten yearn. We propose to exempt thoso dwellings, whilst under lease, from seizure for debt. They may be erected by hundreds all over the colony. They will give to the labourers means of comfort, the want of which has been apparent in this colony, ond is painfully apparent in older countries. Tho local bodies will run no risks; for these properties will constantly acquire additional value, and be good security for the liability upon them. As to the properties themselves, I am supposing lands to bo used in the vicinity of towns and country townships; they will become within the period mentioned of great value.

This Voar's Subsidies.

It is intended the subsidies shall only be one-half for tho present year. The reason is this: It is necessary to fulfil all the engagements for roads and bridges, either promised or entered into, including those under the Roads and Bridges Con struction Aot. The amount required for this purpose is very large, and a half-year's subsidy for the present year seems sufficient. The amount of £30,000, which I have mentioned, is the maximum amount which will be allowed based on rates. Ib is estimated that according to the present rates it will amount to about £250,000, ond for this year one-bolf of that willbo £125,000, We submit that for this yoar the consoli dated revenuo shall contribute £75,000 of that amount, and that £50,000 shall be con tributed from the Public Works Fund. Tho subsidies]will Include small contributions to towns, and larger ones to road districts and counties. This is irrespective of the treat ment which we propose to adopt with charitable institutions and hospitals. Wo will ask hon. members to suspend their judgment on tho subject until all the measures are before the.m. We will, if acceptable to the House, at once bring down the Local Government and Charitable Aid measuros. They are three in number. We will move the second reading, and ex plain the nature of each, and then adjourn tho debate until all of them are before the House. .

Protective Duties.

-We are far from saying there are not some industries which the State should foster, but these should be commanding, conspicuous industries like that of the fisheries, and the fostering should bo direct in character by bonus > but with regard to industries gene rally, the question with those who pursue them should bo, Are they calculated, when the difficulties are overcome, to stand on their own merit, and defy competition ? Whilst having first, a regard for revenue requirement, we think it quite desirable to have a consideration for the occupation of those who may be striving to surmount the difficulties attending the earlier stages of industries. But Idistinotlystatetbeprimary objects of Customs revenue; that the tariff should be entirely within tho control of Parliament unless (as in the case of beet sugar) a distinct contract is registered, nnd that Parliament, in dealing with the tariff from time to time, should not be fettered with implied engagements of an indirect character. 1 say to m .nufacturera through

out the country, that they will be..unwise if they Tin vest large sums in industries un der the idea that these will be continually bolstered up by tariff arrangements. They may reasonably exercise their judgment as to the probable duration of the duties which at the outset will assist them, but their calculations should bo made on the pre sumption that their industries within a reasonable period can defy competition else where, and even beyond this, that there is fairly a prospect of their being able to supply j outside markets, the Islands, and otner countries accessible to New Zealand. Open good prospects of an extra market, and I am convinced that industries of a substantial character can be, carried on in Now Zealand with a reasonable prospect of defying outside com petition, and of> supplying in tbe face of competition other countries. We shall ask for a revision of the tariff because the present one is too complicated, and has lost, Besides, its elastic character.

Tariff Alterations.

One word more. We believe the Go vernment, wherever it can prudently do so, should encourage local in preference to outside production. It should do so in the first plaoe on the score of economy, that is to say, the prospect that the local producer will be ablo to supply in the end much more cheaply and satisfactorily. In order to remove the misconception as to competing value which now surrounds Government imports, they shall not be free from Customs duties nor from reasonable wharfage charge. Without going at length into the nature of the tariff, I may say it is framedon theprincipledf revenues and on the interestof simplicity. We have made as few distinctions as possible. The free entries are ouuinerated,and the articles not enumerated are subject to ten per cent. We slightly in crease the duty on spirits. We put a duty on foreign coal, and an extra duty on tea, but we ao not Increase the duty on sugar. It is so useful for purpqses of fruit preserving and making jams and preserves, that I should have been glad to reduce the duty on it. Other changes I need not now refer to. On the Whole, the tariff is calculated to do no more than restore the diminished power of the alcoholic duties, and of those with which local industries have interfered. We have thus a sure guarantee that if it come upon a population ready to meet it, its effect on the people will be less harsh than the tariff of 1882.

The question of Direct and Semi Direct Taxation

next calls for consideration. With regard to the latter—the stamp duties—we think they require revision for increase in one important respect, but principally with the view of surmounting tho cleverness of those who, under present circumstances, manago to evade them. The succession duties are altogether inadequate, They are much less than in Great Britain, and it can not be alleged that in that country there is an undue want of consideration for the pos sessors of property. We have also to defeat the ingenuity of those who, with the ruling passion strong in death, pass the lastdays of lives they have devoted to the acquisition of wealth in marvellous devices to deprive the State of the revonu6 which should be payable on their decease. With regard to direct taxation, it is no secret that Ministers prefer a land and income tax to a property tax, and the House and country are divided in opinion on tbe subject.' We have come to tho conclusion that a compromise is necessary and expedient. As is the case with all systems of taxation, there is great advantage in a people having become used to them.' Thuß we see in some countries the people educated to a modo of taxation which would be utterly distasteful to the denizens of other countries. The people of New Zealand havo grown accustomed to a pro perty tax, andiif for no other reason, a great deal is to be said in favour of retaining it. We think It may be so modified as to de prive it of some of the features that are ob noxious to tbe views of those who prefer a different system of taxation, aid it is in tended to make proposals in this direction. The primary alterations wo wish to make are to provide for the exemption of agricultural Implements up to a certain sum, also to provido for the exemption of machinery up to a certain amount. I must not be understood to havo changed my opinion on the subject of the property tax. 1 look on it as unwise in principle and undesirable in its effects, I should prefer a simple land tax, In the assessment of which the valuation of improvements wasexcluded, and an income tax if tbe land tax required to be supplemented. But, as I have said, a great deal of heed has to bo given to the fact that people become accustomed to any system of taxation after a time, be it good or bad. Again, nothing could be more objectionable than a constant change from one system to another, and it seems pro bable if some compromise be not effected, that we shall oscillate for years between the two systems of property and land tax. Again, though an income tax is In my opinion a lair way of getting at the earnings of the people, It has features of an objectionable nature to which it would takeyears to become accustomed, and I may say furthor, as far as I am personally concerned, that whilst I pre fer a land tax to the compilation of the property tax, I am not insensible to the risk ono runs in espousing a land tax, to its being supposed he is favourable to such a tax, not for income purposes, but for destroying existing rights. lam no friend to parcelling out the land In large estates, and I hold that as regards our future disposition of lands we are free to deal with them in the manner that is best calculated to put a numerous population on the soil; but whon I look back at times past, and remem ber how, from time to time, special induce ments were offered to rich men to buy large estates because of the money being wanted, of how, in fact, for the sake of money, the public estato was frequently sacrificed, I cab see no justification for dis turbing bargains whioh, however im politic, were entered into with deliberation, In the course of time some of these estates may be wanted for settlement, and when they are the Stato has a perfect right to take them on payment of compensation, but at present we nave millions of acres, and do not require anything of the kind. I am therefore well disposed to a compromise which does in fact give a land tax, but ac companied with a tax on the capital value of personalty, instead of on the incomes of its possessors, I was also, it may be remembered, opposed to any property tax or land tax unless it was localised. Here again I have somewhat modified my views. If such a tax were localised, the town would chiefly enjoy it, and tho oountry districts, which most require it, would get the least, For the sake of that mutuality of interest to which I alluded, it is better the State should Collect the whole and arrange its distribution.

Property Tax Raised to Throo-fartliings.

I carried last year the repeal of half tho property tax, and sold that I would like to do away with.it all if the charitable aid could be localised. I propose now to return to the Jd in the pound to cover the amount of charitable aid contributions which it is still intended the State should supplement looal expenditure to meet the subsidies to local bodies, and to contribute to the inoreased defence expenditure. Pro perty should surely bear its share of this burden. It will not, I think, be possible to bring into force at once the changes proposed in respect to tho deductions for improvements'. A fresh valuation is being taken, but it cannot be completed in time to affect this year's expenditure. The Com mittee are no doubt prepared to learn that provision will havo to be mado for increased expenditure this yoar. Last year a sum of' £64,000, for interest on a converted loan, was saved to the year by theprocessof conversion. Then there Is the increased interest on the third million loan, and half a year's interest on the million and a-half just issued. On the other hand, thore is the reduced interest In respect of the conversion of 5-30 deben tures, and the floating debt, and thero will be a considerable saving this ye&r on the item of £30,000, for exchange for paying in torest in London. Still, on the whole, the permanent charges show an increaso ; thore is an increase which is purely nominal. Thore are other items of increased expendi ture, such as that for tho Colonial Exhi bition in London for making the triennial valuation under the Property Tax Act, the usual large increase for tho education vote, and the inoreased expenditure for de fence purposes. There is the expenditure for the direct mail service,' but of course there is tho revenue derived from it. The English mail servico costs no less than formerly, but we havo not yet doubled tho postal receipts because of two mails; a month. Tho reduction in the use of the Brindisimail is most satisfactory, and we save a considerable amount on the coat of last year on the present San Francisco mail service.

The Civil Service,

There has been no subject which has so much engaged the consideration of the Go vernment during the recess as that of the Civil Service, It will be remembered that last session, or during the short previous session, my predecessor, Major Atkinson, holdout hopes of large reduction in the cost of the Civil Service in connection with a system of classificatian, A committee of Civil Servants had examined into the sub jeot, and had made confidential recommenda tions. We have examined and considered with the greatest oare the observations and conclusion! of tbe committee, To most of

the reductions mentioned we have given effect i For example, we havejnade several reduc- i tions in the Treasury, but adopting as far i as possible the suggestions for avoiding ■■ keeping unnecessary accounts. In the i i Financial Statementlastyear there were also savings proposed in the Audit Department. Wo havo decided that the general audit of the railways could be left to tho Railway j Department's own excellent system, and that it would be better to let the Customs Department do its own audit. As to these two changes a bill will be introduced, and I shall propose to refer it to the Publfc Ac counts Committee. Tho pay of the civil servants in this colony is less than in any other colony, whilst the officers are certainly on the average not_ in ferior In capacity and capability. Tho Civil Servants are in the unfortunate position of being unable to defend themeelves if they are attacked, and it is not a popularthingfor a Government to defend them. I have had exceptional opportunities of judging, and I am of opinion that the Civil Servants of New Zealand are subjected to heavier strain of work than is the lot of other Civil Servants. I now come to the question of classification, whioh in other words means placing the Civil Servants to some extent beyond the fnfluence of caprice. I cannot see that classification is In itself an operation which directly saves expenditure. I have tested it in half a hundred different ways, and in no way do I see that it means less money, except in the inducement it holds out to the best men to continue in. the service. We have come to tho conclusion that a complete change is desirable, and that officers admitted in future to the service shall have the right to less retiring com pensntions, whilst all officers shall have be fore them those more Immediate odvan, tages which lead to spur them on to zeal and excellence. The saving In the one will, we believe, in the end compensate the temporary increase in the other. We propose there should be a right to only one month's notice, or salary lithe officer has been not more than 18 months in the service and to only three months after a longer service. To make the Government independent of these considerations, which always create reluctance to dispense with an officer's service, we propose further that it shall be a oondition of an officer's joining the service in future, no matter in what capacity, that ten per cent, of his salary shall be impounded to be invested at compound interest, and to be given to him' on his leaving the service, or to his rcpresenatives on his death, [The Colonial Treasurer here entered into details, in respect to the classification,] The classification will not include the officers of tho Legislature, nor those of the gaols or working railways, which already have their own system of classification. We estimate the cost, apart from the rises oft cadets, to which they are aheady entitled, at about £6,500 this year, at about £10,000 next year, and thereafter there may bo aboijt a like rise for a year or so, and then gradual reduction. On the whole, the increase will not much exceed those which, jas a rule, are spasmodically madp. In the end there will be considerable reduction on the spasmodic increase, and tbe new rules of entry into the service will greatly promote future economy, ( The Land Fuud. The expenditure for the current year is estimated at £208,971. This includes the usual charges under special Acts. The revenue for the year from land sales is estimated at £163,900 ; so that, taking into account the credit balance of £31,931 at tho end of last year, we shall have a deficiency, on the &lst March, 18S6, of soma £18*000, which is likely to be reduced by payment not being made with in the year. Ordinary Expenditure of tho Year. The j ordinary expenditure of the year already described already amounts to £3,972,133. I have three items to add to this, viz., £6,500 for tho proposed Civil Service amendments, as to which I say, if not passed in the shape proposed, some of it at least must be asked for by way of additions to salaries; £75,000, which I estimate is about the amount that will come In for payment on account of subsidies to local bodies ; and I propose to pay £50,000 of the deficiency of ISS3-84. j We must either begin to pay this deficiency ! off or resolve to fund it, a decision I should much regret. These items bring the expen diture to £4,103,633. On tho other hand there is revenue £4,115,000 and the surplus of £19,891 ot the beginning of the year, making together £4,135,790, and leaving a surplus on the year's transactions of £32,158, which is not unlikely to be largely absorbed by supplementary estimates.

Publlo Works Expenditure.

I have already said that, taking into account the million and a-half loan, there are about two millions of money available for expenditure, subject to advance in the hands ,of officers to be accounted for. Without trespassing on the details which jmy colleague, the Minister for Public ; Works, will lay beforo you, 1 may say that we estimate there will be an actual expenditure of about- £1,700,000 this year, which will include about £170,000 on har bour defences. It will be seen then that, after accounting for advances, the?e will be but a small sum left for expenditure after the end of March next. Out of the North Island Railway loan there will be some amount repayable for works defrayed out of other loans. As the Committee are aware, we intend proceeding with that railway as fast as possible, but the actual expenditure up to the end of March 30 is not likely to much exceed £10,000. The defence ex penditure in present loans will have to be repaid. It will be apparent, tlwefore, that we have provision for little beyond March, and scarcely enough to corry us on until the House meets in ordinary course next year. ■ In regard to the general question of borrowing I must say a few words. When the Minister for Public Works brought down his plans in ISB2 for the three million loan be stated that if he were to stipulate for votes to complete all the works he proposed he might have to ask for ten millions more or less. Wo inherit these obligations together with others which have grown up since, and the plain meaning is that we shall continue year, after year the construction of great works to suoh an extent as Parlia ment considers advisable.

More Borrowing.

It is necessary to look the position fairly in the face, and to draw,a line' as to the purpose for. which money should be bor rowed. When, we proposed the million and a-half loan last session we drew atten tion to the enormous proportion of it that would be absorbed by roads and bridges. One of the objects of our policy which I have disclosed this evening is to set a limit to borrowing for indiscriminate pur poses. As soon as we can end the engage ments at present contracted we hope there will be little money borrowed by the colony for roads and bridges. But we reoognise the great' objects these works fulfil, and we propose a sufficient finance to local bodies to carry them out. As regards railways, besides the Main Trunk lines, there are hundreds of miles for whioh a cry comes up from the country. We pro pose that, In future, there shall be three classes of railway; Forest railways, the cost of which the State forests will defray ; district railways, for which the local bodies who recommend them shall defray one-half tho yearly interest in excess of receipts; and main trunk lines, for which the colony shall be wholly liable In his Statement last year the Minister for Public Works laid down certain principles which should guide tho House in relation to future borrowing. Tho railways have not yielded the revenue anticipated last jear. The Government deemed it expedient to make some re? ductions .in rates, believing that tho tariff should not be framed solely with the view of exacting the utmost possible re ceipts. There were other causes which led to a less revenue. These will be explained in the Public Works Statement. I tako it that the House means to carry out the work of , defence, and that during this and the two succeeding years not less than £3C0,000 will bo re quired; for the purpose. We shall ask authority for only one million far 1886 ---87, of which £250,000 will be for defence for that and the previous year, £50,000 for immigration, £200,000 for roads, bridges, and buildings, £100,000 for purchase of native lands, and £400,000 for railways -

Advances to Farmers,

It may be as well, whilst I am on the sub jeot of borrowing; that I should say the Gov ernment havenotadopted the idea shadowed forth during the recess of borrowing money to lend in small sums to farmers on freehold security. Whenlspokeonthesubjectldid so with reservation which I expressly made. On further examination I found that the English Government had ceased to make direct advances to land improvement, ond had substituted forita systemof authorising the wsue of mortgage debentures, for which; the State was not liable This system works excellently well in Great Britain, far bettor than the old one of direct advances, whilst the State has no liability. Bills will be submitted to tho Houso for giving effect to this English system. It will, I think, go some way towards satisfying the demand for cheap money for the securities of local bodies and for land improvements. The Bast and WestCoastand Nelson Railway of the Middle Island demands a few words. The Government are of opinion that this

railway must be constructed. but«„>„ still averse to makine it atthTt \% We colony iUta^Zto^X™*** they have no doubt that ParlCf Si consider how it may be given AriT, \*? U creasing the grant of lanf. TheJfe^ right to inform the committee \u^ lt

Summary ana Conclwion Reference has boen made to L _ < questions that it is desirable tor ßn £J 0??*" the salient points of the subjects^"^ - ' posals I have brought beC tfe' mittee this evening, as well as £ .*: clear some details :-l. That thr^J?.*ke of last year on the 0 2fe°'J expenditure account left a cSM' •' ance of £20,000. 2, The Pubufw b_ expenditure amounted last v««. ? £1,336,000, and that takinl f_* acoount the million and ahalf I_£„ .P 10 was at the end of March last abouttL n > ; lions to begin this year with. TakKt 1' ■ advances outstanding in the hands nf«l •" as cash, 3. That the negotktionofonH^ has proved very satisfactory.and that S 8 i last million and a half we '2L? * - did the Governments of VictoriT£ tll(m -' land, and South Australia CSsfe" at about the same time. 4 » Aot of last session dealing'wit?',tha v conversions and with the Sinfing pL'im proved a great success, and is free S? ' suspicion of having adversely alfey? credit of the colony; that throuKn» h8 sion affected under its authority w?k VM' ■' already been able to pay off £7i boo J. 7 s debentures created the last year to sent th.c growing accretion ofW's?'?" ing Funds. 6. That the finan^r^ chinery of the WestpSrt Z fl^ ' mouth Harbour Acts has proved m «_S" 6. That the Government hS„S* the services of the loan agente 6 n& Bank of-England. 7. That The »8 revenue requires to be revised u^ of the satisfactory facts thatlt te come affected by the dlminishM' sumption of spirits and by tL ,' creased local production of dutiable «£ 1 8. That it be adjusted on The & that whilst the primary object fal?* fiscal purposes, and whilst we by no J. 5 commit ourselves to State protect I" should not be unmindful of tKX Z tariff may render to local production^ ' principles which have been kept In i£_ far as practicable in considering th* posed alterations in the Customs tariff if.™' been that the various articles named tfi in should be clearly and expUcitlyde«S' so as to secure absolute unifo^tSH?' . levying of the duties at the severs?<2 '< hot. seam the colony. Wiafc uufiteS , revenu^producing, and not ptehftffl' duties shall be imposed on all ar9cles*S' can be; produced or manufactured la the colony. That raw.materials used in _Z factures and special articles requiraTf™ manufacturing purposes which c_Sk* V present be produced In the colon. Z 1 > moderate cost should be exempted frn_» duty. That all free goods shou^be a &. fically enumerated and that unenumsS goods should be liable to ad valoreS* 9. Tl^ttesucc^sionddutiesbsScwaMi-"; but still bo kept less than they are tkS! in Great Britain, and that tfiS* exemptions be retained. -. 10. TlmttlwstS duties be increased, more particularly M of duties off conveyance, whilst precaution should be taken to guard thewven ue 11 That we cannot afford to part with noDolfc tion, and must recognise that the swartl P ";■ .!' classes of the community should heln-earli other. Ip-Thatroadandbridgeeonstwoate" - lsessential.toopeningupthecouotry.butthitv we cannot continue to throw'the wtolecos! of it on borrowed money. 13. Th»tftelocal bodies mu-jt manage their own;«.&its. aid have incomes which they can dep&d upon < that for this purpose the Mneblicfeted revenue shall be charged with a fixild tub sidy for 25 years. 14. That to localise the direct taxation lin the districts In whioh it is raised would not answer the con. dition required to be met, as it wraid leave the least provided the bodies that most want help. 15. That the division should ba made on a carefully considered self-adjusting scale. 16. That special assistance ehonldb* ■ given to goldfields counties, 17, Jhat manufactures are essential to the wealth of tho country. 18. That we must attend and put to the best uses the great resources the colony possesses in its forests and i fisheries. 19. That we should introduces i moderate and gradual system of civil ser vice classification. 20, That the proporty tax should be altered so as to effeota compromlM between its advocates and the advocates for a land tax and income tax, and that for this year it shall be fixed at Id, 21. That we should my off £50,000 at j least of £150,000 deficiency of 1883-84 22. That after that provision the provision for subsidies to local bwjies, and for th« increased cost of defences and education,' a surplus of £32,110 will remain, whijh will be subject to reduction by supple mentary votes. 23. That wo eboula not allow tha favour in which are loans are held in the London markot to Induce ub to borrow mor© than we consider to be wi», 24. That we should endeavour to fall into a system under which we should reduce ■ borrowing for indiscriminate purposes. 25, That wo should have three classes of rail ways in future—main trunk, district, and forest railways —the last to be charged to the ! State forests and half the annua! charge of district railways to be borne by thedu tricts benefited. 26. That the'expenditure upon permanent defence should be charged ■ to loan. 27. That we should authorise a Loan for One Million to be Issued Next Year, to serve up to the end of the finanasi year 1886-87. That £250,000 of this loan should be for defence, £50,000 for itnmb gration, £200,000 for roads and bridges, £100,000 for tho purchase of native lands, £400,000 for railways, 28. That wi attach great importance to giving bu_3 inducement to private capitalists to con struct the East and West Coastand Nelson railway, 29. That to meet the demand for ... cheaper money for land Improvement and for loans to local bodies we will submits Mortgage Debentureßill,whichwillembodf the system which has been found to work advantageously in Great Britain, without entailing any liabilities on thb State. The Treasurer then moved the rakfluttoM = 1 embodying the new duties* which appear on our inside pages. 1

Parliamentary Union House of Representatives.

■ ■ ■ ■ • "■■■, !".'.»■: ~..,'-"v> . ;--■••■.'-: . This body waa formally opened last night by commission under letters patent froni the Governor, the Commissioner, being til' Premier (Hon. W. Gorris), Mr P. A. Phillips, and Bay. W. Tebbs. The Clerk (Mr W. B, Bennett) being absent, Mr R." J, Debney took his place. Seats wers then selected by the members present as foi' lows:-

Waltemata, I'hdmas Henderson! Kaslort Maoil, H. J. Debneyj Auckland. East, w, Gorrlo; Eden. J. M. GeddlS! . jwttn.'<jjk,, f: Boardman; Thames, W. tteGnl]trttF&nß, - James Coates; Dunedin Central, O^W*B** . Franlln NOrth, Levi Conpland; I_yt»lton, i_ Wortbington; Auckland West, J. J™ 1(ul»!}' WakanuJ, S. Vaile; Manukatt, F., WWW; Anhley, ty. J. Napier ; Rofaey, Bey. W. Te»« ; Wellington South, Hudson WilllamEon; No* Plymouth. Charles Atkln; Btamnore, * Coopor; Caverslwm, J. Masfln; MsMpen^^j BUlfncttoni Inangahau. Adam Portoi tog**.* Bay, W. Crowtherj Auokland .No%; A_. Phillips; Northern Maori: Giaham ™™f' Mountlda, O.MoMaster; Napier,.Br._M»n>J Moore; Sydenham, R Cranwelll ,*»£g';;. South. W. Oooper7Wa«akl,F.X!lieOT!WW mandel, M. NlocolJ East CqMt,JV .&"£!>'., Bruce, J. Edmlston; BarolJslandß.feWMff' Laohlan; Inveroai_lll, T.L. White; WsMj. Andrew Bell; Nelson, O. W. Cave; CM« ohurch South, Dr. Purohaa; WaflWVk_£*■ Bobinson; Kumara,H.Bees (___*&itf___\ A ViUov.il; TAuranga. R. McDonald BMU, Dnneain Bast, J. .____. Campbell s Oamarn, Oersi- Peaoooke. Those who were not present may cnowe their seats by calling upon the Colonial- Seoretary (Hon. Mr McCullough). The Premier proposed MrfP.A, fW (Auckland North) for the Speakership, ar-a in doing so enlarged upon the exfSltWj he had gained in the Provincial Council an as Mayer. , .„j Mr T. L. White (InvercargiK)«««» the proposition and Mr Chas. Atkm (He* Plymouth) supported it. . . Mr Philips returned thanks, and on WJ conduoted to the chair again made a re BpOnSO* ' -'rt Xff The Colonial Secretary ond Mr H- **' Worthington (Lyttelton) tendered their con gratulations to the Speaker, . . After a general discussion on various wo jects, the House adjournsd till Monoay evening when the Governor will detoer n» speech.

Printed and Pol. shed by *»%>%*& Rmmr Bramr, of _\W__*3___f_l\Mi BATCWUT, JUW & UK-

I, uu.i3.E__ zu,. 1890

8



AmctSoQßf . MONDAY, JUNE 22. , By Order of the Mortgagee. PROPERTY, PROSPECT TERRACE, PONSONBY. j JOHN REID & CO. Have;recelvOd instructions from the Mortgagee to sell by public auction, at their Store. 26, Qngen-st, on Monday, June 22, at 12 oolook A LL THAT PIECE OR PARCEL OF A. LAND, situated in PBOSPHCT TER RACE, Ponsonby, boing Lot No. 86, of tho Sub division into Allotments of tho Original Allot ment No. », of Seotion No. 8, of the Suburbslof Auokland. together with tho SIX-ROOMKD HOUSE thereon. MONDAY, NEXT, Noon. ©LOCKS, TOYS, FANCY GOODS, STATIONERY, BOOKS, KITS, To Cleab Consignments. R. ARTHUR Has heen favoured with instructions to sell by auction, at his Mart, Queen-street, on Monday next, at 12 o'olock, noon, A LARGE ASSORTMENT OF CLOCKS, j3l Tlmepieoes, Albums, Accordeons, Con certinas, Musical Boxes, Jewellery, Vases, Lustres, Combs, Brackets. Kits, Baskets, Fancy Bags, Hats, Trimmings, Hoods, Caps, Hat Orna ments, Coral, China, Flower Pots, Photo Cases, Pipes, Opera Glasses, Mirrors, Bronze Orna ments, Music Cases, Games, Pockot Books, Pouches, Stationery, Books, Clothing, Drapery, Note Books, Oleographs, Pictures, Shawls, Shirts, So. Also, Boots, Perfumery. Egg Boilers, Sundries. Sic,, &c„ &o. FBKD. 0. RICHARDSON] . [THOS. M. JACKSON WEDNESDAY, JUNE 21. EXCHANGE SALE ROOMS. By order of the Registrar of the Supreme' Court. EfOHTY-NINE ACRES AT HUNUA. [■.MESSRS RICHARDSON & JACKSON Have received instructions to Sell, by order of the Begistrar of tbe Supreme Court, at their Exohango Sale Booms, Durham street West, on Wednesday, tho 21:h day ol June, 1885, at 12 o'olook, ALL THAT ALLOTMENT OF LAND In the Provincial District of Auokland, in tbe Colony of New Zealcnd, containing by ad measurement Eighty-nine Acres and One Bood, more or less, situated in the Parisu of Hunua, in the County of Eden, and boimr Allotment number twenty-seven, of the said Pariah, with all Improvements thereon, as the same is now in the occupation of Mr William Hall, jun. _ RICHARDSON & JACKSON. I. 0. BIOHARDSON.] [T. M. JACKSON. WEDNESDAY, JUNE 24. GLADSTONE ESTATE, GLADSTONE ESTATE, MOUNT ALBERT. Messes RICHARDSON & JACKSON Have received Instructions from Mr Cramp to Sail by Publlo Auction, at their Mart, on Wednesday, June 21, at 12 o'olock, (TUBE FOLLOWING ALLOTMENTS, _____ the pick of tho Gladstone Estate:—Nos. lOt, 105, (&, 69, 70. 71, 72, 73, 68. 60, 59. The ground ls adapted, for Market Garden; to be seen to bo appreciated. Only few minutes from Mount Albert Railway Station; and 'buses and trams will be running Immediately. Terms: One-fourth Cash i tho balanco for.flye years at 6 per cent. Plans at ourOfilca, 81, Queen-streC Rooms. W. S, COCHRANE.] [JAS, DACRE, monday, june 22. allotmentTalexandra. The Subscribers will sell at their Booms, Queen street, on Monday, June 22, at 12 o'ctook, By order of the Agent for the Public Trustee, in the Estate of Jno. Irvine, deceased, ALLOTMENT G7, TOWN OF ALEX ANDRA WEST, containing 1 AORE. SAMUEL COCHRANE and SON, Auctioneers. W, 9, COCHRANE] fJAMES DACRE MONDAY, JUNE 22. By Order of the Mortgagee. FREEHOLD ALLOTMENTS & THREE COTTAGES, CORNER op STEWART AND MARY STREETS, KELLI*S PADDOCK, MOUNT EDEN. The Property of Mr Samuel Jenkin The Subscribers have reoeived instructions from the Mortgagee to sell by public auction, at the Land Mart, Queen-street, on Monday, June 22 at 12 o'clook, LOT 52 AND PART OF LOT 51, of the Subdivision of Allotments 8 and 9, Seotion 6, Suburbs of Auokland, having front ages of 81 feet 3 inches to Mary-, .reet, and 179 wet 8 inohes to Stewart-street (Kelly's Paddock), Mount Eden, together with the three recently ereoted Cottages, containing one six rooms and tbe others five rooms each, known as the pro perty of Mr Samuel Jenkin, BAMUEL COCHRANE & SON, Auctioneers. W. 8, COCHRANE,] [JAS. DACRE .WEDNESDAY, JUNE 24. 200 ACRES, TAUPIRI 460, ACRES, WHANGAMARINO 200 ACRES, MANGAPIKO 40'iCRES, KAIWAKA. . The subscribers hive received Instructions from the agent for the.Public Trnstee. to Bell by auotion, at their Rooms, Queen-street, on Wednesday 2ith Instant, nt twelve o'olock, THE FOLLOWING FREEHOLD PRO PERTIES, sold under the Provisions of the Bating Act, for Non-payment of Bates :— PARISH OF TAUPIRL Lots 86 . m, 367. and 368, containing 200 aores Lot 802, containing 50 aores Lot 180. containing 50 acres Lot 179, containing 50 acres Lot 296, containing 50 acres. PAjSISH OF MANGAPIKO. Lot 108, containing 60 acres, fronting the Man gapiko Elver •. Lot 15, containing 50 aores, fronting the Manga plko Biver Lot 806, containing 60 acres, fronting the Man gapiko Biver Lot 101, containing 60 aores, fronting tho Man gapiko River. PARIBH OF WHANGAMARINO. Lots 70 and 71 containing 60 acres Lot 285, containing 20 acres Lot li, containing 60 aores Lot 39, containing 50 aores Lot 58, containing 50 acres Lot 91, containing 60 acres tot 117, containing 80 aores Sot 00, containing 50 acres Lot 19, containing 50 acres. PARISH OF KAIWAKA * Lot 106, containing 10 acres. SAMUEL COCHRANE AND SON, Auctioneers. TUEBDAY, JUNE, 23, TfIXTENSIVE TTNRESERVED a ALE OF , TmANCY Q.OODS (From the South), AMOUNTING TO £425. TO FANCY GOODS DEALERS AND OTHERS. GABRIELLEWIS Has received instructions to sell at his Rooms, on above date, at 11 o'olook. A CONSIGNMENT OF ABOVE GOODS. The Stock of a Fancy Goods Store, from the ' South. NO BEBEEVE. WEDNESDAY, JUNE 24, "'f;'..". . 'At .Noon. By Order of the Mortgagee, FARM OF 27 ACRES AT THE WADE.* The Subscriber has received instructions from tbe Mortgagee to sell by public auction, at bis Land Mart, 65, Queen-street, on Wednesday, June 21, at 12 o'clock noon, ALL THAT PARCEL OF LAND, 1 situate at the Wade, being Part of Allot ment 11, and Part of Allotment 12, of the Parish , of Auckland, containing about 27 aores. ' Further particulars may be obtained from Thos. Cotter, Esq., bbortland-street. ' GEORGE SIBBIN, Auctioneer. . . T TUESDAY, JUNE 23. ~" ' HUNTER & NOLAN ■' WM, HOLD THHIB " ! ! %TT B. B, X L V S A L B r " AT : 0 THE NEWMARKET YARDS, £ Junntion of Great South and Onehunga Roads, Jj or ' , A-' FAT AND STORE STOCK, DAIRY g COWS, SHEER AND PIGB. l« DURHAMJARDS. J FOR BALB; f,at the Durham Yard*, f, every Tuesday, at 11 o'olook, g. mow, TALLOW. WOOL, and SKINS, J| HBSBTBR & NOLAN. *!



f^OUNTRY OATTLB SALBB. Papakura—Wednesday, Juno 21 ALFRED BUCKLAND. TUIBDAYB. BHH HAYMARKI2, SALE OP WOOL, BHEBPSEINB, HIDES, TALLOW, HAY, and STRAW, eaoh TUESDAY, at 13 o'olook. ALFRED BUCKLAND, MONDAY, JUNE 22, At 11 o'clock sharp. HOUSEHOLD FURNITURE HOUSEHOLD FURNITURE AWn EFFECTS ■ ajNIJ EFFECTS OF THE IMPERIAL BOARDING-HOUSE (20 Bedrooms), GREY-STREBT. D. F. EVANS Has been favoured with Instructions from Mrs W. A. Waterman (who U leaving Auckland) to sell by public auction, at her residonce. Grey-street, on Monday next, Jnno 22, ot 11 o'clook sliarp, THE WHOLE OF HER VALUABLE AND VARIED HOUSEHOLD FURNITURE, Comprising tho following— THREE SUITES HORSEHAIR COUCHES AND CHAIRS. Parlour and Occasional Tables, Sofas, Cane and Austrian Chairs, Booking Chairs, Varied Assortment Choice Oil Paintings, Chromoa, &o, Fenders and Flreirons, Lace Curtains,' Binge and Poles, Braokets, Toilet Tables, Washstands and Ware, Bedroom Chairs, Small Racks, Mat tings (Cocoa., China, Coir, Sec), Kidder minister. Tapestry and Brussels Carpets, Doormats and Slips, Passage and Dining Oilcloths, Hegistor Grates (portable}, 21. Single Three-quarter and Full-sized Iron Bedsteads (quite new. and fanoy designs), 1 Lavender-coloured Iron, Italian Double Bedstead with brass railings (handsomely designed), 12 Looking Glasses aad Hand' Borne Mirrors, a Choice Assortment of Bed Linen, Pillows and Bolstors (Foather, Flock, Kapock, Flax, &01. Feather Beds, Spring Mattrasses and Palliasses, Blankets (Double and Single). Sheets, Pillow Slips, Bugs and Counterpanes, Wool Mats, Toilet Covets, Hair Combes and Brushes, Clothes Brushes, Shoe Brushes, Scrapers, Splashmats, Fire Grates, a Choice Assortment of Single and Double Chests Drawers, Oilcloth Squares, Bellows, 1 Herbert Smith's Cooking Ranges (complete and quite new), 4 Large Boilers (1 pure coppor, holds 20 gallons, portable), also 1 of Messrs Smith and Wellstood's Eco nomical Ranges (nearly new), 1 Portable Blnk with Stopper, Washtubs (wooden and galvanized). Saucepans, Steamirons^Ciothos Baskets, Grand Assortment of Kitchen Utensils, Gas Fittings &0., &c, &c. D. F. EVANS. Auctioneer. DECLARATION OF WAR. LIFE OR DEATH 1,000 600.000 LIVES ENDANGERED. A Never Failing Remedy. Whilst very elaborate preparations are being made at homo and abroad for the propagation of warfare, and the wholesale destruction of i»uman life, few permit themselves to give a moment's thought to its preservation, and the permanent maintenance of God's greatest bless ing—Good Health. Dyspepsia, indigestion, and the multitude of Ills to which tho flesh Is heir, dally carry off thoir myriads of victims, and in tho midst of disease and despair, when medical skill seems baffled and human aid is in vain, try Emil Frese'a Ham burg Tea,.whioh, lilse the silver lining of the blackest cloud, inspires the suffer or with hope, and has saved Its thousands, and prolonged the lives of tons of thousands. Lost the honest testimony we publish from time to time may be* doubted, wo heartily invite the readers of Auokland Evenino Star to correspond with our patrons direct, and beg to call attention to the letter annexed. SAVED AT LAST. None Nood Despair Hope for the Hopeless. 10, Klng-ptreet, Sydney. GBftTLEMiw,—For many years I have suffered f'om acute chronic dyspepsia. In order to rid myself of it I have travelled all over the world, and been treated by the most eminent doctors In nearly every civilised land, but without avail. Only last year I spent a holiday on the Bluo Mountains, abstaining from busi ness altogether, and also undertook a journey to tie popular health resorts of Victoria, bnt without gaining any appreciable relief. Having read so much about the merits of Hamburg Tea, I was induced to use It, and I am happy H> say with such beneficial results that I write this without solicitation-not as a testimony thoughtlessly given without proper trial, * ut as the honest re ■ommendation of a grateful sufleror, land will back it un by my inituenoe and personal assur ance. 1 am as woll known aa most Sydney merchants, and to all who suffer from there morselees pangs of dyspepsia, I earnestly com mend ypur Hamburg Toa.—Yours faithfully, aSOLTit}. Wholesale Depot for Auckland— M. LEVY & CO., QUEEN-STBEET, AUCKLAND, TEE SOUDAN. ADDRESS TO THE TROOPS. « EVERY MAN TO DO HIS DXJTt." BY TELEGRAM. SoUlers of Now South Wales I Aotoated by a spirit of loyalty and patriotism, you have volun tarily offered your servioes to tho mother country. Those servioes have been heartily and cordially accepted, and you go forth to meet a brave but relentless foe, in a foreign land. The heart of tbo oolony Is with, and the eyes of tto world on, you. Bemember that when amidst the din of battle, Bngland's greatest naval; hero expected "Evory man to do'bis duty." They did it.. IjTew South Wales at your hands etcpects Hkewise. Do it or die In the at tempt. Eotterdealh than dishonour. Strive by your Btrict obedience to orders, your fortitude H nS? r a" oiroumstauces, and your heroio actions in the field, to omulate the gallant deeds of your ancestors, and make your adopted country justly proud of her sons. So far, the pageantry of war has been your lot, now rou are to encounter the stern realities. Shoulder to-shoulder with the veterans of the British Army you will bo ffiw °?>.i 0 M$ bI?Y, O Gordon's death and defeat the Mahdi's followers. In you lot the hostile Arabians find foemoa worthy of their steel. Soldiers 1 Many have offered, but few havo been chosen. You are that chosen few. The honour of a colony ls Involved in jour future oareer, while the pulse of its people fcrobs with esoltement and expectation, in anticipation of tho doeds of her eons now so eager for the fray." Let not that colony be deoaived. nor the sympathies ether people mis placed, thiough affir aotlon on your part If any °* Jo^^'0' ll be BS a soldier-at your post. The Governm6nt of your country havo made every provision for yonr •utiiit and comfort, both en route and on the field. With the change of ollmate, however, to which you will be Bubjeoted, an addition to yonr kit of a bottle of St. Jacob's OU will be found invalu able. You leave these shores with the good wishes and God Bpeed of thousands strong in thofaiUithaf you will do your duty, and that when ttecatapaign is over you will be justly' entitled to that meritorious welcome at tho hands of the Colony that la only extended^to brave and gallant mon. Advance New South Wales.; God Save the Queen. Wholesale Depot for Auokland— M. LEV? & Co,, Queen-sieebt, Auckland, FLIES AND BUGS, 1»«Um, tawas, machea, aula, twd bugs, ratgflttl. gopbex^'chlpmal-lu, cleaMd out by ''Itoagb on r-'ms,: KM___sU_on»,Pn_!»«* »*••'*-—'* Vnoktimd "PIXTENSION OF PREMISES.! FURNISH'THROUGHOUT. SEE OUB STOCK AND PRICES OF Bedsteads, Matttrasseo, Palliasses, Fenders, Fireirons, Linoleums, Oiloloths, Furniture, Door Mats, Paperhanglngs, Ranges, Colonial Ovens, Register Orates, Perambulators, Lamps, Mangles, Garden Tools, So-, Seo. LETTS, WOODWARD & CO,, IRONMONGERS & HOUSE FURNISHERS, , UPPEB SrMONDS-STBBBT, Auckland. . "; f\ VlO K'S B II ILI 8, SSL ALBERT-STREET. JJttJfc QUICK begs to return his Sincere hanks for the Liberal Patronage received rhile carrying on the Business known as 'Quick's Livery and Bait Stables," Albert troet, and trusts that MESSRS JAMES DIG "•AN & CO,, the gentlemen to whom ho has elinqnlsbed the same, will be accorded Support ian equally liberal manner. Patrons can reli pon being treated civilly and fairly by his sua esson., wider whose proprietary he feels sure ac hostelry will become the favourite of Auok snd. .J. DIGNANI JT. FOLEY) [P. LUNDON MESSRS JAjdis BIGNA& & CO. having urchased Mr F.Quick's Business, hope to merfi «c patronage so generously bestowed on their ite and popular predecessor. For Hire-Han >m Cabs, Open and Close Carrlagen, Buggies oi very description, Waggonettes, Breaks and mnibustft Ladies' tnd Gentleman's Saddle < lorses, Private Carriages with Livery, Hearses ] _}.¥<_?&. Coaches. Orders by Poet, Tele- ! »ISh, «_" Tefephoc'. ,(No. W receive careful : ttention. The Stables provide uosurauued ooommodatlon for Jo-ao. &C, NliiMMtind- ■



ATTENTION! ATTENTION I SHALDERS, SON, BROWN & Co. We Would invite the attention of the public to,our great show 'of AUCKLAND-MADE HOSIERY, manufactured by Messrs. Archibald Clark & Sons, of Shortland Street. It is our intention to make a speciality of these goods, in , BOYS', GIRLS,' WOMEN'S and MEN'S, the Hosiery being 1 equal in finish to the best English Goods. i When in Queen Street, do not fail to inspect our Southern Window (containing the most excellent goods), au4, by wear ing $is new Hosiery, patronise a local industry. DO NOT FORGET THE NAME, ; SHALDERS, SON, BROWI4Q}. 204 & 206 QUEEN STREET. ! THE "CASTLE" DRAPERY HOUSE, ! JPOTION ,Q. 90EEN AND' GR|Y -STM3S. rmost ejncwely thank the public for t\e v§ry largo support and confidence vie nave deceived since opening bur Grand NEW premises. j Wi &J. BEEHAN & CO. i ,i i. • ♦—— —. I DRESJS^tnd SILK DEPARTMENT.—Wo have also to Intimate fp the public that ; wo are In possesion of all tbi LEADING NOVELTIES fortius season, both in DreM and i Fancy Goods. Fashionable Dress (Joo^s, from 7id. up. Good yalne in Black and Cdloured \ Ottomans ond Broohes, a^l tylfr, ?s. Ild. ijp. BlftpU ond Coloured Silk Velvets and 1 Velveteens, newest shades. In the MANCHESTER DEPARTMENT our Calicoes commence from le. lid. dozen up. Towels, 2s. lid. dozen to ss. each. Flannels, Blankets, Sheetings, Etc., at all prices to suit the times. Also a large parcel of Job Goods in all departments, bough, at large discount off usual prlco, vhioh we shall give our customers the benefit of. Black and Coloured Jerseys—a scarce lino—we havo just received. , CLOTHING DEPARTMENT.—Io this Departmont wo havo a full rango of Goods ; also several JOB LINES. Men's Bio Coats (lined), N. . Od. and 12s. Cd. Tweed Trousers (to match), ss. lkl. Dress Shirts, 'le. 9Jd. up. Working Shirts, from ls, lOd. A Gooi) Usurer, Tweed Suit for 255. Bd., 275. Cd., and 325. Cd., nearly half price. The balance of the Clothing is mostly Gcelong and New Zealand Twoods. In the MILLINERY and UNDERCLOTHING DEPARTMENT wo wilj bo found i most reasonable, (jnd our HATS and BONNETS, mostly made to order, cannot bo ; QxoelUid as fa. as style and teste go. ' The DRESSMAKING DEPART ME NT.-To the Ladies„--Thls is tho largest and. meet successful deportment in tho colony. Wo turn out to order, in tho newest 1 styles and perfeot fitting, up to fortt dresses ?er week. MISS DEMPSEY -attends to the waits in this depaVtmont wilji hor acknowledged ability, ond all orders can now ba turned out on the shortest notice, Also Habits, Dolmans, etc., etc. tw The Premises being our own property, and being conducted by ourselves principally, we will sell the best class of goods at lower prices than any other house n the;trade, our aim being to keep only the best Article obtainable. W. ohd 3. B. and Co. would be sorry to bind Customers to tho strict cash system ot present, connected with tho trade. Come with or without money, and we will treat you dewntlylkfid with olvility, and any goods bought not approved of will bo oxohnnged. j er Five pep Cent. Discount for Cash at rime of purchase, "sa . -W ' ■» ' W. & J. BEEHAN & CO., W GREAT DREBSMAKINQ and FASHION ESTABLISHMENT, •lih&^nitftS, tiLOSHrERSr GENERAL DRAPERS. AND SILK MERCERS, Junction of Queen and Grey Streets, Auckland, j ■-.'"■ .- ' ■ FIEE. FIRE, a" FIRE. 1 THE SALVAGE STOCK SALVAGE STOCK THE LATE FIRB AT OWEN AND GRAHAMS OWEN AND GRAHAM'S WILL BE SOLD AT SAMUEL COOMBES & CO.'S, I COMMENCING ON ** FHIDAY NEXT, "« ENORMOUS BARGAINS. GREAT SACRIFICES. ALL MUST BE CLEARED AT ONCE. SAMUEL COOMBES & 00 D? CANADA BUILDINGS, QUEEN-STREET. './ .: A; '7- '', 777 ;- ;;t ;f: / ~ -'.. ~• ... mwSS^UßmmWmm% i *- FAMILY AND SHIPPING , pdM^' IP^P^I ' OLD "OBSERVER"OFFICE, X^_L^ Xl_V^ £ VICTORIA-STREET WEBT (next to Theatre T IGHT HARNESS HORSES, SADDLE I Royal), JLi HORBES. and all kinds ot SPRING r „ „. ,n, IZA v m ._. , . VEHICLES. Hired. Bought, and Sold Tat I FamUtes In Town and Suburbs Waltedon tor CROWTHEB'S VIOTORIk BTABIES * Orders. Corned Beet and Port Supplied In WBLtBStKY^raKKT. BJ-a.BJ J u,s Large Quantities. Hams, Bacon, and Poultry - __________ ~_., .. », Dressed to Order. , :. ; '" "rr ' ll DOOR PLAHES, Stencil Plateß, Dies, TIyfUSIG, Portraits, Landscapes, ete.i \_ Monoanuns, eto., Engraved at tbe Sun Xu. fl Lithographed In Miniature and Coioin 8



= ■■ L"-L- Chambers's celebrated sewing mochls"* 28,- Queen-street. , , _, _. .„_- rnka Ohstis and Fibe atLornb-steeet.—Theuaaij" Furniture rescued from tho &**__s ?£2si together with Our 6xtenßive ( sto<* ol^wijb. are now offered to the P«b"9 a* y'ewsMff Prioos at our temporary premises in W/yg }, street East, Discount on Carpets from v"" In tho fl.—Garltck and Oranwell. ■