Auckland is by far the largest town in the North Island, with its suburbs, now containing nearly 50,000 inhabitants. Up to 1864 it was also the seat of Government, but that was then moved to Wellington as being a more central town. There is much rivalry between Auckland and Dunedin, the largest town in the South Island. Dunedin is the capital of the pro-provincial district of Otago, which is chiefly inhabited by Scotch, or people of Scotch descent. The Scotch have the great merit of sticking to their friends. If there is anything to be done or gained, a Scotchman naturally gets the preference. I heard an amusing illustration of this on the way to New Zealand. At one of the ports in Otago a steamer required new boilers, and tenders were asked for. One was much lower than the others, and was accepted. The name of the contractor appeared to be Macpherson, but when sent for he turned out to be a Chinaman. He had been shrewd enough to see that he had no chance of getting the work in his own name. The total population of New Zealand is a little over 500,000, and the public debt is about L37,000,000. This seems to show that taxation must be high. A good deal of this large amount has, it is true, been expended on railways, which all belong to the State, and therefore the burden, though heavy, is not quite so heavy as it appears at first sight. A friend at Auckland told me that New Zealand is a paradise for working-men and for men with capital, who can safely lend it at a high rate of interest. It is probably, too, a capital place for domestic servants, who everywhere in the Colonies seem to have pretty much their own way. I have also heard that dentists are much in request. A lady, living near Auckland, had to drive twelve miles, and then put her name down in a book three weeks beforehand, to see the dentist! But for people who want to find something to do, and have no money and no manual skill, the prospect is not so smiling. For instance, I should not imagine that teaching is a lucrative pursuit--private teaching that is to say, for in public teaching the supply is in excess of the demand, and, no doubt, rightly so, in a young community. New Zealand annually spends on education L500,000, or L1 per head of the population, a higher proportion than is spent by any other country. Formerly there was the University of Otago and the University of New Zealand, but the former has now ceased to have the power of conferring degrees, and has been virtually amalgamated with the University of New Zealand. This University has affiliated colleges at Auckland, Wellington, Christchurch, and Dunedin, though the latter is still styled the University of Otago. Each of these colleges has a staff of highly-paid professors, with not much to do as yet in the strict line of business, to judge by the number of students. But of course the taste for advanced education has to be created before it can be much in request. The salaries are large enough to tempt over some of