A.—3

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Governor of the Colony of New Zealand, acting by and with the advice and consent of the Executive Council of the said colony, doth hereby modify the New Zealand Customs tariff in its application to goods imported into the Cook and other Islands aforesaid by declaring and directing as follows: — 1. On the first day of December, one thousand nine hundred and six, the Order in Council of the second day of August, one thousand nine hundred and tiw (reducing to one shilling the pound the duty on certain tobacco imported into the said Islands), shall be and be deemed to be revoked. 2. The duty on black-twist tobacco imported into the said Islands on and after the said lirst day of December, one thousand nine hundred and six, shall lx> one shilling the pound (in lieu of three shilling! and sixpence the pound as fixed by " The Customs and Excise Duties Act, 1888 ") where the Collector is satisfied thai the genuine invoice value at the time of importation does not exceed one shilling and threepence the pound. J. F. Andrews, Acting Clerk of the Executive Council.

AUDITOR'S REPORT. No.-46. Sir, — Cook and other Islands Administration, Wellington, 27th September, 1906. I have the honour to acknowledge the receipt of your Utter of the l*>tli August last, forwarding the Auditor's reports for the year ended the Slerl March, 1906. The notes affixed In the Auditor to the balance-sheets were referred to during the passage of the departmental estimates through Committee of Supply; but I declined to produce the reports on the grounds thai they were marked "Confidential," and thai they contained references to persons which I did not feel justified in making public. 1 think that, in future, reports by the Auditor eEould nol be marked " Confidential," and I shall be glad if you will so inform Mr. Brown 1 am glad that the principal matters referred to by the Auditor—namely, the payment of all accounts direct from the Treasury, the whan manuhirt, and the schooner accounts—have already received your attention. On the whole the position appears f o be quite satisfactory. 1 have, &c, The Resident Commissioner, Rarotonga. James McGowan.

REPORT ON VISIT MANGA lA, ETC, No. 47. Sir, Rarotonga, Cook Islands, 10th October, 1906. I have the honour to reporl thai I returned to this island on the Bth instant per mission steamer "John Williams," having visited each of the following islands on the dates named: Mangaia, 17th September; Mauke, 18th September; Mitiaro, 19th September; Atiu, 20th September; Takutea, 20th September; Aitutaki, 21st September; Rarotonga, 24th September, and left same <lav; IVnrhyn, 28th September; Rakahanga, 30th September; Maniliiki, Ist October; Pukapuka, 4th October; Rarotonga, Bth October, at 8 a.m. With a few exceptions I found everything in a satisfactory condition, and I am in a position to report that the Natives of the most backward islands are now beginning to understand the system of government by Council. Hitherto there has been a certain element of dissatisfaction among ■ eof the rangatiras for whom there was no place in the Council, but now they see the futility of fighting against the law. At Mangaia I appointed Daniela Tangitoru (a most reliable man) High Court policeman, at a salary of .£6 per annum. At Mauke there is still a certain element of opposition to tin- Resident Agent, Tararo, not that the latter lias committed any fault, but simply because there are other Arikis who think they should be Resident Agents. I have, however, made it very clear to these malcontents that they must not allow this feeling to extend to breaches of the law. The people of Mauke are the least satisfactory of all Polynesians; they have a most fertile island, but grow little if any food, and are the most notorious of all bush-beer drinkers. At Atiu the people are still savage, but of a very good type. The administration of the law is not quite what it should be, but we cannot afford to keep a paid Resident Agent at this island, and for the present must submit to Native ideas of justice. A Chinese trader has lately been fined £5 for speaking evil of Arikis, and very foolishly paid the money instead of appealing to me. On inquiry I found that he had not spoken evil of the Arikis, but he had charged excessive prices for his goods, an-d the simple (?) Natives had adopted this device to get even with him. I ordered the £5 to be returned to him. At Penrhyn I found the island suffering from a plague of rats, who are eating the young cocoanuts as fast as they form on the trees. 1 will, however, deal with this matter in another letter.