circumstances he could not agree to compensate them for loss of profit, when it was clear that they had infringed the Revenue Laws of New Zealand. Mr. Upham took time to

consider the case.

April 1.-Mr. Hornby and Mr. Upham went through the evidence in the case of the "Baron Renfrew," but were unable on this occasion to agree upon it. They discussed also the case of the "Lord Nelson," and agreed that it must be dismissed. As Mr. Hannen, however, had intimated that he had another claim to submit in the same case, should the opinion of the Commissioners be against him on the first, it was agreed that he should be notified of the result of the deliberations of the Commissioners.

April 3.-The case of William Cook and others was assigned for hearing on the 13th of April.

Hearing was had by the agents in the case of the "Albion," John Lidgett owner.

April 4.-The Commissioners attended and examined the evidence in the case of the "Albion."

April 5.-Letters were submitted, by General Thomas, from the State Department, by which it appeared that the case of William McGlinchy, which had been heard on the 3rd of December last, had been settled.

Hearing was then had on the question of the jurisdiction of the Court in the claim of the Messrs. Laurent, and, after full argument of the same, it was submitted to the Commissioners.

April 7.-Long discussion of the Commissioners on the question of jurisdiction raised in the case of the Messrs. Laurent.

April 8.-General Thomas made some remarks in continuation of the hearing in the case of the Messrs. Laurent.

Hearing was had on the claim of Joseph Wilson, an officer of the Canadian Government, on account of an alleged

illegal arrest in Michigan, and the case was submitted to the Commissioners.

The claim of Alfred T. Wood for compensation, in consequence of his being arrested and detained by citizens of the State of Maine while resident in New Brunswick, was also submitted.

April 10.-The Commissioners attended to-day and conferred together on the cases of "Joseph Wilson" and "Alfred T. Wood," and adjourned to go through the evidence.

April 11.-General Thomas presented affidavits concerning the goods of certain parties on board the "Jones."

Hearing was had on the claim of Samuel Johnston for damage on a charge of violating the Immigration Act, and the case was submitted for decision.

Mr. Hannen was heard in the claim of Robert Hill for damage arising from the capture of the "Union” by an American ship of war after peace had taken place, and the same was submitted, after a few remarks by the Agent of The United States' Government, and disallowed.

The claim of Riddell Robson for the seizure and detention of the "Irene" was also submitted for decision and disallowed.

April 13 to 16.-Between these dates the Commissioners attended at the office and examined the evidence submitted in the cases of the "Jones," "Samuel Johnston," "Robert Hill" and "Riddell Robson," and held several conferences thereon.

April 20.-J. L. Clarke, Esq., attended before the Commissioners and submitted, as the attorney of the claimants, an argument in answer to the protest filed by the Agent of Her Majesty's Government as to the claim of William Cook and others.

Mr. Hannen proposed to reply in writing, and the case was adjourned for this purpose.

April 22.-General Thomas presented, by leave, the claim of Amos Frazer as to the brig "Douglas."

The Commissioners having been unable to agree in the case of the barque "Jones," opinions were severally delivered by them, and the case was directed to be committed to the decision of the umpire.

Some discussion was had on the case of McCalmont and Greaves, when the farther hearing of the same was postponed.

April 25.-The hearing, on the claim of Messrs. McCalmont and Greaves, was continued, and the case was finally submitted for the decision of the Commissioners.

April 26.-The Commissioners attended to-day, and examined the evidence in the case of the "Douglas ;" and also that presented by Messrs. McCalmont and Greaves.

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April 27.-The Commissioners attended at the office, and held a long conference on the cases of the "Douglas,' and McCalmont and Greaves, Mr. Hornby expressing doubts as to the propriety of further considering the former case after the correspondence had between the two Governments.

April 29.-The Commissioners attended for the general transaction of business of the Commission.

May 1.-The Commissioners further discussed the claim of McCalmont and Co., when Mr. Upham intimated that he did not see how it could be maintained.

May 2.-The Commissioners took into their consideration, to-day, the protests filed by the Agents of the two Governments, and the special agent of the claimant in the case of William Cook and others.

May 3.-The Commissioners attended for the general transaction of business.

May 4.-The Commissioners had a long conference with Mr. Hannen and Mr. Clarke relative to the course taken by

the Crown of England in respect of the estates of intestates dying without next of kin.

May 5.-Hearing was had in the claim of Mr. G. Rotchford Clarke for the recovery, or the value, of lands in Vermont, granted prior to the admission of that State into the Union.

May 6.-Mr. Clarke was farther heard relative to his claim to lands now in the State of Vermont, and the case was submitted for the decision of the Commissioners.

May 8.-The Commissioners attended, and went through the voluminous evidence adduced in support of his claim by Mr. G. R. Clarke.

May 10.-Mr. John L. Clarke, counsel in the case of the schooner "John," captured after peace was concluded in 1814, was heard, and the claim submitted.

Mr. Hannen read his reply to the argument filed by Mr. Clarke, in the case of William Cook and others.

May 11.-The Commissioners attended and examined the evidence in the case of the "John."

May 13.-Hearing was had as to the brig "Lady Shaw Stewart," seized at San Francisco.

General Thomas submitted, by leave, additional evidence in the case of the "Frances and Eliza.”

Hearing was had in the case of the ship "Albion," Lidgett, owner.

A memorial was also submitted by General Thomas, in the claim of the brig "Douglas."

The case of the "Enterprise" was assigned for hearing on Tuesday, the 23rd of May instant.

May 15.-Mr. Hannen made further remarks as to the question of damage in the brig "Lady Shaw Stewart," and the case was submitted.

General Thomas introduced, by leave, the affidavit of Mr. Frye, in the case of the barque "Jones."

May 16.-The Commissioners attended, and had a long discussion on the case of the "John."

May 17.-Conference on the case of the "John" continued.

May 18.-Hearing was had in the case of the barque "Pearl," James Tindale owner, and the case was submitted.

Mr. Hannen was heard in the claim of Messrs. McCalmont and Co., for return of duties paid on goods, afterwards seized by Americans.

The umpire met the Commissioners by their appointment, and arrangements were made as to the mode of proceeding in the cases to be submitted for his decision.

The papers in the claim of the barque "Jones," on which the Commissioners had agreed with the opinions delivered by them, were directed to be sent to the umpire.

May 20.-The Commissioners attended and examined the evidence in support of the claim for damages made in the case of the "Lady Shaw Stewart," but failed to agree upon an amount.

May 22.-Long conference to-day by the Commissioners.

May 23.-Mr. Hannen presented a memorial on behalf of James Crooks, in case of the "Lord Nelson."

Various English and American claims for returns of duties were presented by Messrs. Hannen and Thomas.

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Hearing was commenced in the case of the brig Enterprise."

May 24.-Hearing in the "Enterprise" was continued and concluded, and the case was submitted for the decision of the Commissioners.

May 25.-The Commissioners attended, and went through