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the General Government, of which £2665 10s. 1d. was deducted from the Gold Duty of the previous half-year as alluded to by me in my last report. 2nd. That during the months of November and December last, no gold was exported, owing to a new Gold Duties Act having been passed by the Legislature at the last Session of the General Assembly, under which the Gold Export Duty was reduced to 2s. per ounce. The result was, that the Banks held over their gold until after 1st January, 1873, the day on which the New Act came into force. During this month—January, the Gold Duty collected amounted to £2529 1s. 9d., viz.:--at Hokitika, £1608 2s. 6d.; at Greymouth, £912 19s. 3d. 3rd. That owing to the stoppage of the Drainage Company at Ross, and the shifting of the flume of the Greenstone and Eastern Hohonu Water Race Company, several large claims could not be worked, and consequently the yield of gold fell off. I estimate the loss to the revenue thereby to amount to £1500, being Export Duty on 15,000 ozs. of gold, I append a statement in explanation of the above.

The next items, Miners’ Rights, Business Licenses, &c., amounted to £4452 10s., showing also a decrease of £269 19s. 4d. In a former Report, I drew attention as to the advisability of having this source of revenue more carefully supervised, and I am now still of the same opinion, which is, that the law is evaded to a very great extent by a large number of men engaged in mining operations. Assuming such to be case, I greatly fear that if the proposed reductions in the number of the Gold Receivers, as recommended by the Departmental Committee of the County Council are carried out, that the loss to the revenue under this heading will be very greatly increased, owing to the distance which men would have to travel to obtain Miner’s Rights, Business Licenses, and Registrations. The only plan that seems to be at all feasible or likely to meet the exigencies of the case would be to have an officer appointed as Inspector of Miner’s Rights, Business Licenses, &c., whose duty it would be to visit, on certain days, each district, and ascertain and see that all Rights, &c., were regularly renewed. I feel sure that his services would be thoroughly repaid by the additional revenue he would be the means of collecting.

Spirit Licenses amounted to £4452 10s., showing also a decrease of £602. The loss of population caused by a number of all classes having left for new gold discoveries in Australia and other parts will no doubt have affected this source of revenue, at the same time, I have good reason to believe that sly grog selling is still carried on, and that constant vigilance is required in order to stop the same. As this is a portion of the Police duties, I fear that, considering the other duties they have to perform, and the new duties to be imposed on them by the before-mentioned proposed reductions, that a falling off in this revenue may be also expected.

The revenue derived from the Sale of Land and Pasturage Licenses (independent of Land given in payment for Public Works), amounted to £1282 2s. 6d., which, compared with the amount received during the corresponding period of last half-year, shows a decrease of £847 3s. 2d. ; yet, it must be borne in mind, that 2048 acres have been disposed of on account of Public Works, and which, represent, so far as the County is concerned £2048, therefore, this amount, added to the cash actually received for land, would give a total of £3330 2s. 6d.

The other items of Revenue require no particular comment from me, with the exception, perhaps, that the amount received for Tolls, Punts and Ferries, shows an increase of £1841 6s. 5d., which clearly proves that, to whatever causes the other deficiencies are attributable, the traffic throughout the County has not decreased.

With regard to the Expenditure during the half-year, I beg to report that none of the votes have been exceeded, and that the provisions of "The County of Westland Act Amendment Act, 1869," have been complied with.

I must again bear testimony to the beneficial results that have been effected by the introduction of the Storekeeper’s Department into the County Service, and the very efficient manner in which this officer has performed his duties. I am now in a position to certify that the expenditure for supplies to all Departments has been brought under proper control, at the same time enough are granted for carrying on the Public Service, with due regard to economy, and at any time an account can be obtained from the Storekeepers’ books.

The Statement of Assets and Liabilities (to which I alluded in my last Report as being deficient in formation), now contains full statement of the financial position of the County.

I have the honor to be, Sir,

Your most obedient servant,

EDWARD PATTEN,
County Auditor.