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the latter (although it may seem departing from my province to comment thereon), I beg most respectfully to point out that if it were the special duty of some officer, or rather an officer residing in each district, to see that spirit licences, business licences, miners’ rights, &c., were regularly renewed, it is my opinion that a great saving would ensue, and a marked difference be observed in the receipts.

With regard to the expenditure for the past half-year, I beg to report that it has been made in accordance with the estimates passed during the last session of the County Council. The provisions of “The County of Westland Act Amendment Act, 1869,” have also been carried out, and all vouchers audited previous to payment. An impression has arisen that some of the votes have been exceeded; and at the first glance it would appear that such was the case; but, it will be observed, that, where any excess appears, it is attributable to the fact that a sum of £3019 0s. 3d. was voted for payment of outstanding accounts over and above the other items, and which said accounts have been classified under the proper headings, in addition to the amounts voted for the service of the half-year.

Though perhaps unavoidable in the present instance, the practice of crowding vouchers amounting to nearly £14,000 into the account during the month of December is objectionable, for the reason that such a length of time must elapse before all the vouchers are properly receipted—the recipients, in some cases, living at Okarito, and other distant places. This has been the cause of the accounts not being audited previous to this date.

The actual liabilities of the County on the 31st December, 1870, amounted to £11,974 3s. 7d.; of this amount (supposing all the outstanding cheques to have been presented), there was due to the Bank of New Zealand £4747 4s. 6d. The outstanding accounts amounted to £2537 10s. 4d., and the balance of £4689 8s. 10d. is an amount claimed by the General Government, it having been discovered on adjusting the County account that the above sum had been overpaid.

The other items shown in the County Treasurer’s statement of liabilities are £5000 borrowed from the Bank of New Zealand on deficiency bills, which fall due in March next; and £3040 8s. 10d. due on deferred payment certificates for the construction of the Arahura road. Of this latter amount, £1295 was paid on the 13th February last, and the balance will be due in May next. Beyond, therefore, the outstanding accounts, and salaries, &c., due for the month of January, 1871, there are no very pressing liabilities. The £5000 due to the Bank of New Zealand on deficiency bills can no doubt be renewed in March; and the only other item of a pressing nature may be said to be the balance of the amount of the deferred payment certificate (£1745 3s. 10d.), due on the 8th May, 1871, and for which provision will have to be made. The overdraft due to the Bank on the 31st December, 1870, has already been reduced, and at this date only amounts to £1253 6s. 10d.

The assets, which the County Treasurer shows as a set off against the above, amount to £16,363 9s. 6d.; but it is doubtful whether, during the ensuing six months, the County will receive £12,000, released Sinking Fund, and therefore there will only be the local revenue to depend on with which to meet demands.

Should this keep up at the same rate as it has done for the last six months, viz., at £3500 per month, or £21,000 for the half-year, if proper economy is displayed, there is no reason why the County should not be extricated from its present difficulties.

Assuming the following to be the most pressing liabilities, it will be observed that after defraying them, and maintaining the Government Service, an available balance will remain, viz.:—

In conclusion, I would beg to remind you that some little difficulty was experienced when the members of the County Council went out of office on the second Thursday in December, 1870; a doubt existed as to whether the County Chairman still remained in office, as there is no clause in “The County of Westland Act, 1868,” bearing on the subject, I venture to suggest that provision should be made for the future.

I have the honour to be, Sir,

Your most obedient servant,

EDWARD PATTEN,

County Auditor.