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workers; and also to soldiers' widows. 7,005 furniture loans have been granted,, totalling £270,237. (c.) Tools of Trade, Equipment, Vrc. —An amount not exceeding £50 (free of interest) ma)' be advanced for the purchase of tools of trade, professional instruments, or such other articles of personal equipment as may be deemed necessary to the applicant in the exercise of his calling. applications of this nature have been granted, at a cost of £15,861. (d.) Assisted Passages.—Grants not exceeding ,£5O may be made to an incapacitated soldier or the widow of a deceased soldier in respect of passage-money beyond New Zealand, provided the Board or Local Committee is satisfied that such a change of location is desirable or necessary. Very few applications are received under this heading, and only ninety-three have been granted to date. The following chart shows the number of applications for financial assistance approved and the number declined each month : —

APPLICATIONS FOR FINANCIAL ASSISTANCE APPROVED AND DECLINED.

EXPENDITURE ON SOLDIERS. The total amount advanced to or expended on behalf of soldiers, with the number of cases in which assistance has been rendered, to date is given in the following table :— Number Amount. Loans : — of Cases. £ s. d. Business ... ... ... ... 4,413 773,148 11 0 Furniture ... ... ... ... 7,005 270,237 0 4 Tools, &c. ... ... ... ... 849 15,861 5 8 Grants : — Training fees, sustenance, &c. ... ... 5,661 155,023 6 6 Unemployment sustenance ... ... 992 4,918 6 4 Transportation ... ... ... 1,956 3,665 14 4 Totals ... ... ... 20,876 £1,222,854 4 2 It will be noted that £1,059,246 (86 per cent.) of the total advanced is by way of loan, and it may be mentioned that of this amount approximately £479,298 is entirely free of interest. Repayments. The fixing of the rate of repayment of loans is left entirely to the discretion of the Local Boards or Committees. The members of the Board are in touch with local conditions, and as