D.— No. la,

respectfully refer you to letters forwarded by me to the late Superintendent, which will furnish a detailed explanation of the matter, and the grounds upon which I made the statement "I feel it my duty to say that had the late Provincial Government supplied the necessary requirements of the Pilot Station, many valuable lives would most probably have been saved on this occasion," in the report I sent to your office, dated 8th instant, and as regards the signals wanting on that occasion, I have to refer you to letter dated 22nd January, 1862. As regards the authority for my son acting as Signal-man, I have to inform you that he was only acting as a substitute for Miv Hugh Evans (the appointed Signal-man), during leave of absence, which was approved by letter, bearing date 14th September, 1861, by the late Superintendent, and with respect to the age of the young man acting as Signal-man, I have to inform you he has turned twenty-one years, and any one who knows him can testify as to his intelligence. I have also to state that the want of boat ways for launching on this melancholy occasion, was a serious deficiency, which prevented the life boat from being brought into service, and this deficiency I have not omitted to bring under the notice of the late Provincial Government repeatedly for years past. I have, <fcc., Thomas Wkc, His Honor the Superintendent, Auckland. Pilot and Harbour Master, Manukau.

Enclosure 1 to No. 7. ME. WING TO THE SUPERINTENDENT, AUCKLAND. Harbor Department, Mauukau, 16th January, 1860. Sir, — With reference to your Honor's request that I would furnish you with a statement of improvements which I consider necessary in the Harbor of Manukau, I have the honor to report that the extensive districts penetrated by the numerous arms and creeks of the Manukau, as well us to induce traders from Melbourne and elsewhere to visit the Harbor, the following improvements, in addition to those already effected by your direction, ought to be made with as little delay as possible. The greatest hindrance to the trade of this Harbor, hitherto, has been the high rate of Insurance charged for shipping entering it, which charge would be greatly reduced so soon as the Harbor was properly Buoyed and Beaconed. 1. Slippery Creek and Papakura Channel, being the outlets from the Coal Districts, require to have the rocky obstructions cleared away, and the Channel Buoyed and Beaconed, so as to make it available for a larger class of vessels than are at present employed in the navigation. 2. The Mauku and Waiuku Channels, having several sunken dangers, also require to be Buoyed and Beaconed, in order to their safe navigation. 3. The South Channel at Manukau Heads ought to be Buoyed and Beaconed, so as to make it available for Steamers. This would be a very great advantage to all classes of vessels entering and leaving the Harbor. 4. I would also suggest that a jetty and Boatways be constructed at the Pilot Station, in order to facilitate the launching of boats which at times is most difficult. ~>. The Main Channel leading to Onehunga, from Puponga to Shag Point, requires to be completed with Buoys and Beacons. 6. To make Onehunga Wharf available it requires to be widened and extended for a considerable distance, so as to enable vessels to approach or leave at half-tide, as already reported to your Honor. 7. A Jett)- ought to be erected and other improvements made at the Wliau Township. Also I would suggest the necessity of erecting Telegraph posts in order to communicate with the Heads, which is often much wanted. On the whole, I would take the liberty of stating that in my opinion a large expenditure will be required to make such improvements on the Harbor as will be neccssai-y for the well-doing of the place. I have, &c, Thomas Wing, Harbor Master.

Enclosure 2 to No. 7. ME. WING TO THE SUPERINTENDENT, AUCKLAND. Pilot Station, Manukau, 30th April, 1862. Sir,— I have the honor to report that it is necessary that the Boats, and rigging about the Signal mast and davits be put into serviceable repair before the winter sets in ; and that the labour and materials mentioned in requisitions enclosed are required to perform the same. I have, <fcc., Thomas Wing, His Honor the Superintendent, Auckland. Harbour Master and Pilot.

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LOSS OF H. M. S. "ORPHEUS."