Auckland Provincial Government Gazette.

381

Sub-section 5 provides that if the Land Fund of such Province be not sufficient to meet such charges the same shall be met and recouped to the Colony out of monies to be raised by direct taxation levied within such Province or district.

It will be observed that these enactments only refer to the Land Fund, and beyond that to direct taxation. Indeed the Act itself asserts that the 12th section only relates to Railways the costs of which are to be charged against the Land Fund of the Province. Nor do we need to go much farther to find strong confirmation, if any were needed, of this argument.

Sections 13 and 14 of the same Act deal with Railways the construction and costs of which are to be charged against the proceeds of waste lands of the Crown specially set apart for the purpose. Section 14 provides :-

1. That if the land set apart be not sufficient to meet the deficiency for construction, maintenance and working, it shall be met and recouped to the Colony by charges against Provincial revenues and by direct taxation in such Provinces, partly by the one and partly by the other.

2. If the deficiency be met in part by a charge against the Province, the Minister is to determine what the yearly charge shall be, and in so determining shall, as to the deficiency so to be charged, proceed in the same manner as directed by 12th section (i.e. by sub-section 2 and 3) of this Act, in the case of a Railway the costs in and about which are to be charged against the Land Fund of a Province. It then proceeds to make liable for these last Railways (under sections 13 and 14) the revenue of the Province, including the land fund of the Province and monies payable under "The Payments to Provinces Act, 1871," as in the case of the Provincial charges.

I do not therefore hesitate to advise your Honour that no money can legally be stopped from the Province by the Colonial Treasurer under the 4th sub-section of section 12 of "The Immigration and Public Works Act, 1871," beyond the Land Fund, and that the mention of other monies in that sub-section means this,—that the charges are to be charged against the land fund monthly, as near as may be to the manner in which other Provincial charges are charged, either against the Land Fund or the monies paid to Provinces under a certain Act: that all the latter part of sub-section 4 simply points out, as a matter of official convenience, how this public account may be kept.

I have the honour to be,

Sir,

Your obedient Servant,

W. L. REES.

(8)

Auckland, 28th June, 1875.

To His Honour

the Superintendent,

Wellington.

Proceed in first instance for monthly accounts. Then it will be found that sums have been wrongfully debited. Disputes between Superintendent and Treasurer, by "Payments to Provinces Act, No. 68, 1872," section 8, to be settled by Attorney-General. There is no Attorney-General. The Supreme Court only tribunal.

G. GREY.

(9)

Government Buildings,

Wellington, 30th June, 1875.

To Provincial Auditor,

Auckland.

Bank of New Zealand here requested to instruct their manager at Auckland this day by telegraph to place to credit of Provincial account Three thousand one hundred and thirty-seven pounds seventeen shillings and fourpence (£3,137 17s. 4d.), being balance of Capitation for April. Please inform Provincial Treasurer.

W. BEST.

(10)

Auckland, 3rd July, 1875.

To Secretary to Colonial Treasury,

Wellington.

Capitation and Special Allowance for April duly received. When may we expect to receive money for May?

R. B. LUSK,

Provincial Accountant.

(11)

Government Buildings,

Wellington, 2nd July, 1875.

To Provincial Auditor,

Auckland.

Three thousand one hundred and ten pounds seventeen shillings and fourpence posted this day for credit at Bank of New Zealand, Auckland, of Provincial Account, balance capitation, May. Please inform Provincial Treasurer.

W. BEST.

(12)

Treasury, Wellington,

29th June, 1875.

SIR,—

In transmitting to the Provincial account this day the amount of the Capitation Allowance for April, payable on the 30th May, I have the honour, by direction of the Honourable the Colonial Treasurer, to explain that this payment has been withheld until now in the hope that the Treasury might be able to adjust the charge against the Province in respect of interest payable under the Immigration and Public Works Act on monies expended in the construction of the completed portion of the Auckland and Mercer Railway.

Owing, however, to the ambiguity of the law as to the mode of making up these accounts, and to the difficulty of reconciling the views of the Commissioners of Audit and of the Treasury on the several points involved, it has been determined to postpone the preparation of the Accounts, and the recoveries to be made upon them, until Parliament shall have expressed in a clearer form its intentions in the matter.

The Capitation allowance for May will be paid at the due date (to-morrow) as usual.

I have, &c.,

C. T. BATEMAN,

Secretary to the Treasury.

The Provincial Treasurer,

Auckland.