H.—2.

to the public—namely, that articles of daily use, and which are required by all classes, such as cotton goods and the lower class of linen goods — namely, hollands, forfars, &c.—be admitted duty-free. This in itself is a relief to the purchasing public to the extent of nearly £20,000. One of the greatest difficulties in connection with the soft-goods trade has been that of classifying certain items of drapery, especially flannelettes and union shirtings. In some instances these goods are of such a pattern and make as to be readily usable as ladies' dress materials, instead of for shirtings, for which they are supposed to be intended, and complaints have arisen because the Customs officers have had to say on their own judgment how many pieces out of a given shipment were dutiable and how many were not. To overcome this difficulty your Commissioners have thought it wise to place on both these lines the same rate of duty as upon ordinary textile goods. 27. In view of the fact that a number of persons resident in the colony, and : especially in the large cities, are in the habit of importing for their own use; tailor-made goods, or short lengths of tweeds, to the injury of the local manufacturers, it is recommended that those who indulge in this practice should be required to contribute to the revenue in a somewhat greater degree, and your Commissioners have accordingly recommended the imposition of a special rate of duty in these cases. 28. Evidence has been given by the match-makers and importers, to which: attention is directed. Taking all the circumstances into consideration, your Commissioners do not think the industry of sufficient importance to the colony to justify the large loss of revenue which will follow its development, and they have therefore decided to recommend the reduction of the duty at present in force. 29. Your Commissioners have been approached by the Colonial Sugarrefining Company (Limited) with a request for the imposition of a higher rate of duty on imported beet-root sugar, but they are unable to recommend this, as they do not consider that a case has been made out for the alteration proposed. 30. Your Commissioners recommend that the duty on tea should be reduced by 2d. per pound, which is equivalent to a remission of £34,000. 31. Your Commissioners also recommend that the duty on kerosene be: reduced by one-half—viz., from 6d. to 3d. —equivalent to a remission of nearly £18,000; and that 32. Salt of all kinds, including agricultural salt, should be admitted free. i 33. They further recommend for free admission fencing-wire, plain and: barbed. This concession is equivalent to a remission of nearly £14,000, and is in the interests of country settlers. 34. The statistics show that the importation of binder-twine has fallen to very small proportions, the great bulk of the twine used in the colony being now of local manufacture. The duty upon this article is therefore an unimportant item from a tariff point of view, while it has an irritating effect upon agriculturists, and it is recommended that it be removed. 35. The question of imposing a duty upon sheep-dip, in the interests of the local manufacturers, has been very carefully considered by the Commission. On the part of the manufacturers it is claimed that as good an article can be, and is, produced in the colony as can be imported, and also that it can be supplied at as low or even a lower price; but it is alleged that prejudice and custom have prevented the local manufacturers securing the control of the trade. On the other hand, these contentions are disputed by a number of witnesses representing the sheep-farming interest; and, in view of all the circumstances, and especially of the depressed condition of the pastoral industry, your Commissioners are unable to see their way to recommend that a duty should be imposed. 36. It has been represented to the Commission that recently considerable importations of horses have been made from Australia, and that there is an apparent probability of large importations of cattle in the near future. It is felt that, until the sister-colonies are willing to admit horses and cattle from New Zealand free, and so long as most of the other colonies impose duties thereon, it is only fair that some corresponding duty should be levied upon horses and cattle ii—H. 2.

Short lengths and tailor-made clothing.

Matches.

Sugar.

Tea.

Kerosene.

Salt. Fencing-wire.

Binder-twine.

Sheep-dip.

Horses and cattle.

IX