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1926. NEW ZEALAND.

PUBLIC SERVICE COMMISSIONER (FOURTEENTH REPORT OF THE).

Presented to both Houses of the General Assembly by Command of His Excellency.

To His Excellency General Sir Charles Fergusson, Baronet, General on the Retired List in the Reserve of Officers of His Majesty's Army, Doctor of Laws, Knight Grand Cross of the Most Distinguished Order of Saint Michael and Saint George, Knight Commander of the Most Honourable Order of the Bath, Companion of the Distinguished Service Order, Member of the Royal Victorian Order, Governor-General and Commander-in-Chief in and over His Majesty's Dominion of New Zealand and its Dependencies. May it please Your Excellency,— As Commissioner appointed under the Public Service Act, 1912, I have the honour to submit the following report, as required by section 15 of the Act.

REPORT. The efficiency of the Service has been maintained at a high standard during the past year. The multifarious duties of the officers of the Departments are on the whole being carried out with keen intelligence, integrity, and ability. There is an abundance of evidence available clearly indicating that the individual officials are actuated by a desire not only to conscientiously discharge their duty but also to attain greater efficiency in their work. The system of administration during the past few years has undergone a gradual process of development and improvement. It has been strengthened by the appointment to positions of responsibility of officers of proved efficiency. It is realized throughout the Service that " merit and efficiency " are the important factors in considering promotion and advancement, and that individual effort in this respect is the only certain means to secure recognition. Administrative Changes. Since last report the following changes have taken place in the Administrative Division : — Land and Income Tax Department. —On the retirement of Mr. D. G. Clark, Commissioner of Taxes, Commissioner of Stamp Duties, and Secretary for Land and Deeds, it was decided to separate the positions, and the following appointments were made: Mr. A. E. Fowler, Deputy Commissioner of Taxes, was

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