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SWAMP AND DRAINAGE ACCOUNT— continued. KAITAIA DRAINAGE DlSTRlCT— continued. Balance-sheet as at 31st March, 1928 — continued. Liabilities —continued. £ s. d. Assets —continued. £ s. d. Brought forward .. .. .. .. 600,756 10 10 Brought forward .. .. .. .. 335,584 9 9 Waihi Drainage District — Hikurangi Drainage District— £ s. d. Levy for repayment of capital cost, Pukehina .. 50 0 0 Drainage-works .. .. 133,411 4 4 Levy for repayment of capital cost, Kaikokopu.. 75 0 0 Interest Account — Proportion chargeable to district 33,195 13 3 _ 166,606 17 7 Mangawai Drainage District— Drainage-works .. .. 1,877 .15 9 Interest Account — Proportion chargeable to district .. 525 9 0 2,403 4 9 Harihari Drainage District — Drainage-works .. .. 4,354 15 1 Interest Account — Proportion chargeable to district .. 940 17' 10 5,295 12 11 Buildings .. .. .. .. .. 2,611 19 3 Wharves .. .. .. .. .. 89 11 3 Plant and machinery .. .. .. 50,344 8 11 Loose tools .. .. .. .. .. 622 12 1 Live-stock .. .. .. .. .. 40 11 3 Fuel, &c. .. .. .. .. .. 3,074 0 6 Stores on hand .. .. .. .. 6,282 4 0 Sundry debtors — Advance on mortgage .. .. .. 210 0 0 Interest on mortgage .. .. .. 2 12 6 Hut rents .. .. .. .. 21 14 8 Dredge-hire .. .. .. .. 234 0 0 Flax royalty .. .. .. .. 117 8 Rent under section 4 (5), Swamp Drainage Amendment Act, 1926 .. .. .. 76 0 9 Miscellaneous .. .. .. .. 264 7 1 Sundry debtors for rates : Kaitaia Drainage District— County SubdivisionsSpecial rates for interest and £ s. d. sinking fund .. .. 2,795 6 4 General rates of maintenance .. 792 13 8 ■ —■ 3,588 0 0 Town District — Special rates for interest and sinking fund .. .. 518 1 1 General rates for maintenance .. 125 8 7 643 9 8 Sundry debtors for rates : Waihi Drainage District— Pukehina Subdivision—Special rates for interest and sinking fund .. .. .. 373 4 5 Kaikokopu Subdivision —Special rates for interest and sinking fund .. .. .. 552 18 8 General rate for maintenance over whole area .. 1,016 12 4 Kaitaia Drainage District— Balance carried forward on special rate account— Town District .. .. .. .. 1 6 11 General rate account for maintenance .. 197 14 3 Waihi Drainage District— Balance carried forward on General Revenue Account—Central Subdivision .. .. 1,449 7 9 Cash in hand of Post Office .. .. .. 29 13 11 Balance at end of year—Cash in Public Account.. 19,262 18 0 £600,881 10 10 £600,881 10 10 J. B. Thompson, Under-Secretary for Lands. J. H. O'Donnell, Controller of Accounts. I hereby certify that the Statement of Receipts and Payments and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended : — The authority for levying rates provided in the Swamp Drainage Amendment Act, 1926, has not been fully exercised, and the deficiency has been made good by a subsidy from the Consolidated Fund. G. F. C. Campbell, Controller and Auditor-General. The subsidies were granted by Parliament, and rates were subsequently levied for the net amount payable by ratepayers after crediting the subsidies. J. H. O'Donnell, Controller of Accounts.

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