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value of the property, as valued by the local Valuer, was £1,174, and that he recommended the property as good for a loan of £000, but made no mention of the fact that timber to the value of £500 was included in the valuation. This circumstance did, indeed, appear on the document known as the "Board Paper," which is prepared for the purpose of every such application; but this paper was in the possession of Mr. Heyes himself at the meeting. We are satisfied that Mr. Heyes did not call the Board's attention to the fact that the valuation included timber, and that in this manner he obtained an advance which would not otherwise have been made. We are also satisfied that Air. Heyes himself procured Mr. Dugdale to go to Westport for the purpose of inducing the local Valuer to alter his valuation by including the timber. It is true that the value of the timber ought to have appeared on the valuation-roll (since it was material for rating and taxation purposes), and, in omitting it altogether, the local Valuer was in error. But the purpose and result of the interview which Mr. Dugdale had with the local Valuer was to include the timber for the purposes of a loan, and this was whollv contrarv to the established practice of the Advances to Settlers Office. We find, accordingly, that Mr. Heyes, in co-operation with Mr. Dugdale, knowingly procured an improper loan from the Advances Office by misleading che local Valuer, and by failing to inform the Board of material circumstances which would have iuduced the Board to refuse to make the advance. We are of opinion, as in the last preceding case, that in so acting Mr. Heyes was guilty of gross impropriety, and that his conduct was without justification or excuse. F Waldegrave, Chairman. Jno. W. Salmond. Fred. Fttohett.

Sir, — Prime Minister's Office, Wellington, 21st June, 1910. I have the honour to acquaint you that the Government, after full consideration of the report of the Civil Service Board of Inquiry in connection with your case, resolved to call upon you to resign. I have, therefore, to request you to do so accordingly. I have, iVc, J. G. Ward, P. Heyes, Esq., Wellington. Prime Minister.

Sid,—- Wellington, 21st June, 1910. I am in receipt of your letter dated the 21st June, 1910, in which you inform me that the Government, after full consideration of the report of the Civil Service Board of Inquiry, has resolved to call upon me to resign, and requesting me to do so accordingly. I have no option but to comply with your request, and therefore place my resignation in your hands. I desire it to be clearly understood that the placing of my resignation in your hands is not to be deemed any concurrence by me in any conclusions adverse to me which may have been arrived at by the recent Civil Service Board of Inquiry, nor any admission of the justice of any such conclusions. I have, Ac, The Right Hon. the Prime Minister, Wellington. P. Heyes.

Sir, — Prime Minister's Olfice, Wellington, 30th June, 1910. 1 have the honour to acknowledge receipt of your letter resigning the appointment of Commissioner of Taxes; and, in reply, have to inform you that your resignation has been accepted as from the 30th instant. I have, Ac, J. G. Ward, P. Heyes, Wellington. Prime Minister.

Sir, — Office of the Minister of Internal Affairs, Wellington, 21st June, 1910. I have to inform you that the Government, in consequence of the inquiry held recently by a Civil Service Commission into the case of Mr. Peter Heyes, have resolved to call upon you to resign your position in the Government Service. I have to request you, therefore, to tender your resignation accordingly. I have, Ac, D. Buddo. J. P. Dugdale, Esq.. Inspecting Valuer, Valuation Department, Wellington.