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286. Mr. Stevens.] Are you aware if the skins are more branded in India than in the colonies? —No, there are very few brands on East India cattle, 287. My experience is I saw cattle branded there to all appearance a perfect landscape of brands. I have never seen them branded so much as the hump-backed cow of India. Are you aware that leather tanned in India is not equal to leather tanned in the colonies or in Great Britain on account of climatic influences and the absence of bark ?—lt is not so good, not having got the right bark in it. (5.) Thomas Gabland examined. 288. The Chairman.] What is your name ?—Thomas Garland. lam a tinsmith, in Molesworth Street, Wellington. 289. How long have you followed the trade? —Seventeen years in Wellington. I wish to get tinsmiths' machinery admitted duty-free. It is now charged 20 per cent. 290. Does that cover all your tools of trade ? —All kinds of machines. 291. Could that machinery be manufactured in the colony?—I have not heard of any being made here. 292. Do you know of any reason why it should not be?—lt is a special trade, and there is nobody here who has had any experience in making it. 293. What is the value of the machinery that would be required in an establishment such as yours ?—You can go to any length you like almost. My plant would be worth £400, including the tools. 294. How many men do you employ ?—Ten men and boys. 295. What would be the value of machinery as apart from the tools for such an establishment ?—About £250. 296. How many similar establishments are there in Wellington ? —About five; the same in Christchurch ; and I think rather more in Dunedin and Auckland. 297. This machinery appears in the tariff at 20 per cent. ? —Yes ; but only within the last eighteen months. It was free before that. 298. What is the ordinary life of your machinery ?—Almost a lifetime. 299. Is there anything you would like to add ? —I would ask that tinsmiths' furniture or fittings should be admitted free. We have now to pay 25 per cent. 300. What is the meaning of stamped tin ?—Tin stamped in a press; such things as teapots, basins, &c. Prior to 1888 it was admitted free, but at that time some Dunedin tinsmiths imported some stamping machinery, and interviewed Sir Harry Atkinson, and got him to put a duty on those articles they were able to manufacture. I think it is unfair we should be called upon to pay duty on things we are not able to purchase in the colony. I should allow them the 25 per cent, on the articles that can be manufactured, and allow us the others free—those they are not making. 301. Do you wish to add anything further?—lf there is any loss of revenue involved, I would suggest an increased duty on enamelled holloware, which is interfering with our trade at the present time, and would benefit us more than the extra duty we put on tinware. 302. Mr. Hutchison.] What is it made of?—Of iron, and enamelled.

Thuesday, 7th Febeuaby, 1895. (6.) Sydney Philips, examined. 303. The Chairman.] What are you, Mr. Philips ?—A commission merchant, in business in Wellington. I have been in business three and a half years. 304. What is the subject you wish to bring before the Commission ?• —One subject is Australian wine, which has been dealt with to some extent, according to the papers, by the Colonial Treasurer in South Australia. We are agents for the largest South Australian vineyard people—Smith and Sons, Yalumba. At present the duty on Australian wine is ss. a gallon, and 6s. on other wines— i.e., " still " wines—a difference of only Is. a gallon. 305. Is that duty sufficient to induce the consumption of Australian wine as against other foreign wine?—lt is not sufficient. 306. You contend the advantage given under the tariff is not large enough ? —Yes. 307. What duty do you think is required?— That becomes a big question, as, owing to the Australian wines being so similar to the imported wine, there is no real difference made as between the two trades. If you buy a glass of Australian wine you get the same glass in size as you get of imported wine, and, if the wine could be sold by the hotelkeeper at a price he could make a decent profit, he could give a more liberal glass, and a very much better trade would be done. The imported wine now competing with Australian wine is a very low one, and less wholesome. 308. Do you contend that if the Australian wine were cheapened it would have the effect of reducing the price of the better class of other imported wine ? —lt would not affect other wine, but Australian wine would come more into general use, and people would get a more wholesome wine. 309. Can you give us any idea what is the relative consumption of Australian wine to other wine? —You could see that from the blue-books. My impression is that 30 or 40 per cent, of all wines imported are Australian. I find from the statistics of 1892 imported wine in wood appeared at 50,000 gallons, in bottle 15,000 gallons. 310. 76,000 gallons is given as the total imported, against 40,000 gallons Australian imported. Two-fifths of the total consumption appears to be Australian ?—About it. 311. Do you think that would be increased if the duty were altered in favour of Australian wines? —Apart from the fact that there would be an increased proportion of Australian wine imported, there would be an increase probably in the number of wine-drinkers. If people could get wholesome table-wine they would drink it. Wine is sold now in hotels at 2s. 6d. to 3s. 6d. a pint