A. —4b.

Turn to page 60 of the Fiji blue-book. The personal emoluments there are how much ? —£7,537. That is £2,500 more than you show. You have drawn a comparison on page 9on the comparative costs of collecting the revenue ? —Yes. If the figures in the Fiji blue-book are correct your comparison is wrong ? —Certainly it is much more in Fiji. You make a remark somewhere that the cost of auditing in Samoa is not known ?—I do not know. lam reading from your report: " Cost of auditing in Samoa is not known " ? —That is so. Look at page 12 of the estimates for 1926-27. Auditing expenses, £300 : " That provides for expenses of auditor from New Zealand and the auditing of departmental accounts by a local auditor, who is at present the Public Trustee." How could you say the cost was not known when that was in the estimates ?—lt is in the estimates, but it could not have been before me when I wrote that. The Chairman . But it should have been. Mr. Meredith.'] Were there no comments from Mr. Nelson and the others when they read that ? —No. The Chairman: Are you going to touch upon the figures on page 6 relative to the revenue and expenditure per head, Mr. Meredith ? Mr. Meredith.'] I propose to touch upon them shortly. You have complained that the fares and allowances are expensive from overseas, £1,800 ? —Yes. If you knew that Fiji pays £5,053 for the same, would you consider that the Samoan amount is excessive ? —Yes. You did not take the trouble to find out how much it was in Fiji ? —Evidently not. Wednesday, 28th September, 1927. Edwin William Curb further examined. Mr. Meredith.] On page 12 in your report concerning trading concerns, Mr. Gurr, you made reference to the new wharf. Now, in connection with that new wharf, was or was not a committee set up to make recommendations in regard to that before the work was instituted % —I have heard so. Were you not in Samoa at the time ? —1 was in Samoa, but not here in ApiaDid you know the cause of holding up the work on the wharf ? —I did not know for certain. Did you not know that when pile-driving was started a false bottom was found ? —I have heard so. You heard that before this report was written ? —Yes. And, if that were so, was it not wise to have the whole of the bottom thoroughly investigated before proceeding with the work ?—I should say so. What is the secrecy to which you refer on page 12 ? —Secrecy as to the cost of what is stated here as a blunder. But in what way do you say there was definite secrecy ? —That it could not be ascertained, as far as I was informed, who was responsible for not surveying that part of the lagoon before the letting of the contract. Did you inquire ? —lnquiries were made by the members of the committee. Did you yourself inquire ?—I made no personal inquiries. This is your report ? —Yes, that is my report. Do you know what will be the ultimate cost of the wharf ? —I do not know. I did make inquiries, and I was told that the cost was £8,000. You made inquiries from whom ? —From the head of the Public Works Department. What was the estimated cost of the wharf to be ? —I am not sure, but I think that the estimated cost of the wharf with the Customs shed on was £12,000. Do you not know ? —Not from memory, unless I looked up the report. Do you know what was the ultimate cost ? —I was informed last week. Did you know at the time you wrote that report ? —The wharf was not then finished. Did you know that there was to be any increased cost when you wrote that report ?—We anticipated that there would be. On what grounds ? —On account of the survey of the bed of the lagoon. The contractors met with difficulties that were not contemplated before which would increase the cost. Do you know now that the cost, if anything, is under the original estimated cost ? —I could not tell you, except that I was informed by the Public Works officer that the cost of the wharf up to date was £8,000 ; but that he qualified (saying it could not be reckoned as under the estimate) when I remarked that it was under the estimate of £10,000. In the original estimate we had the Customs shed ; that Customs shed has not yet been built. Regarding the electric light, Mr. Gurr, that is purely a matter of the Reparation Estates, is it not ? —I am not certain. At the time we thought that it was a Government utility and the property of the Administration. You took the responsibility of critizing it ? —I did. But you did not take the trouble to find out whether it was Government or a New Zealand Reparation Estates concern ? —We took it for granted it was a Government concern. But why did you take it for granted when you criticized ? —From the reports I had received. Hearsay ? —Yes. So that in this report you have prepared you have acted on hearsay ? —There were the plans there, and we were led to believe it was a Government utility, and that it was the property of the Administration, There have been changes from the Government to the Reparation Estates from time to time.

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