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Under the heading " Lands and Survey, Miscellaneous," the net expenditure is shown as £23,400 less than estimated. To a large extent this is due to the fact that expenditure upon such works as improvements to recreation-grounds out of Government subsidies have been discouraged during the war, but the amounts hitherto voted will appear in the estimates and be held available until conditions become normal. Also, votes for roads provided for out of the Consolidated Fund have not been extensively drawn upon, the cause being attributed largely to the difficulty in obtaining adequate labour. A new account recording expenditure under the Discharged Soldiers Settlement Act appears for the first time in this report. A complete system has been set up in connection with the transactions under this Act, which is more fully reported upon in parliamentary paper C.-9. Taking the operations under the Discharged Soldiers Settlement Act into consideration, the gross expenditure passed for payment b}' the Department is £19,000 less than in the previous year, but it is anticipated that during the year operations under the Discharged Soldiers Settlement Act will show a substantial increase, incidentally increasing the gross financial transactions of the Department. Rates are to be levied during the year on the Hauraki Plains settlers to provide money to carry out maintenance of the completed works hitherto provided out of Consolidated Fund, and the Rangitaiki land-drainage ratepayers will be requested to pay rates extending over a period of forty years to recoup the expenditure, together with interest and administration charges. Fresh valuations of the Hauraki Plains area and the Rangitaiki Land Drainage District have been provided by the Valuer-General.

Summary of Expenditure approved during the Year ended 31st March, 1917.

Postponements of Rent. The statutes under which postponements of rent may be granted to Crown tenants are the Land Laws Amendment Act, 1912 (section 13), Land Laws Amendment Act, 1914 (sections 43 and 44), Discharged Soldiers Settlement Act, 1915 (section 7), and the War Legislation Amendment Act, 1.916 (section 13). Under these enactments an amount of £21,151, comprising rent and other payments which fell due during the year, was postponed, the number of tenants affected being 398. At the 31st March, 1917, the amount still postponed was £25,478.

Voto No. Name of Voto or Acoount. Not Amount voted. Glross Expenditure. Recoveries. Not Expenditure. 69 70 118 120 121 Consolidated Fund. £ Lands and Survey .. .. 160,050 Lands and Survey, Miscellaneous .. 53,942 State Forests Account .. .. 32,643 Scenery Preservation Account .. 10,826 Land for Settlement Expenses .. 6,491 £ 160,050 53,942 32,643 10,826 6,491 £ s. (I. 176,422 16 5 32,935 12 4 28,143 11 8 1,554 19 3 3,865 18 11 £ s. d. 44,187 13 2 2,394 3 10 334 1 0 £ s. d. 132,235 3 3 30,541 8 6 27,809 10 8 1,554 19 3 3,755 19 8 109 19 3 II 15 Public Works Fund. Improved Farm Settlements .. 6,000 Lands, Miscellaneous .. .. 9,000 6,000 9,000 546 6 10 1,093 19 2 .3,553 8 9 817 7 5 Cr. 3,007 1 1.1 276 11 9 Totals .. .. ..278,952 278,952 244,563 4 7 51,396 13 5 193,166 11 2 Permanent charges under special Acts (section 19, Appropriation Act, 1916 —war bonus) Hauraki Plains Settlement Account (section 93, Reserves, &c, Act, 1916) Rangitaiki Land Drainage Account National Endowment Account Native Land Settlement Account Swamp Land Drainage Account (section 95, Reserve, &c, Act, 1916) —■ £ s. d. Kaitaia .. .. 3,843 7 3 Poukawa .. .. 1,538 4 6 Waihi .. .. 1,182 14 7 8,145 11 13,936 19 19,245 0 6,040 6 34,390 13 9 6 0 6 4 0 5 1,037 0 0 6 8,145 11 13,936 14 18,207 19 6,040 6 34,390 13 9 6 6 6 4 6,564 6 32,324 4 12,121 11 12,999 4 4 3 0 6 2,956 17 1 6,564 6 29,367 7 12,121 11 12,999 4 4 2 0 6 Discharged Soldiers Settlement Account Land for Settlements Account Special Acts (Deposits Accounts, refunds of revenue, &c.) Totals 145,767 17 2 3,994 2 7 141,773 14 7 Grand totals 1390,331 1 9 55,390 16 0 334,940 5 9