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getting some better ones now) were not equal to the imported ? —That is a statement I do not admit. 402. It is a true allegation?— Chemically they are the same. The difference between the English article and the locally-made one is that one is made in New Zealand and the other in England. 403. In many cases it was more like alum than soda crystal. It would not dissolve so readily ? —I have been making soda crystals many years, and we are increasing our business every year, and we can hold our own against the English article. The local article is exactly the same chemically, and hardly any others are imported at all. 404. Mr. Tanner.] With regard to the oil you describe as " foots," or " settlings," if that were imported into the colony, would it be possible to put it through the process you describe and obtain from it a refined oil ?—No ; it has already been refined, and run out. Take cotton-seed oil, the seed is heated, ground in a mill, and pressed; finally the oil comes away, and what is left is treated with acids and pressed, but it is the " foot " that is left, and is totally unfit for the original purpose the oil is fitted for. 405. You spoke of fancy soap as a disturbing element in the soap trade. Is the importation increasing?—l think it is. A considerable quantity is imported, and Turnbull told me the sale is very large, and increasing steadily. 406. Take ordinary common soap: is it not a fact that the colony supplies all its own requirements ?—Yes ; that is one reason why we are independent of the duty. The makers in the colony are quite able to supply the whole colony; and if we had a free port in Australia we could send soap there, and fight the English article. 407. Is it a fact that a large quantity of soap is exported yearly from New Zealand?—lt is not a fact. A little may be sent to the South Sea Islands, chiefly blue-mottled soap, the principal constituent of which is cocoanut-oil, made by firms in Auckland—Warnock Brothers and another company. 408. In a few words, you are fairly-well satisfied with the present position of soapmaking, which is an expanding industry, and affords steady reliable employment, providing you can get the material on better conditions ?—Yes; certain oils, which would enable me to compete with the English soap. I cannot import on present conditions. 409. Mr. McGoiuan.] Do you think that the present duty on " Sunlight " soap is not sufficient protection ?—lt is quite sufficient. The material of which that soap is made is free in the Old Country, but I am taxed. 410. But they are taxed on their side. Cannot you compete favourably apart from that?— No ; labour is quite different. Salt is five times the price; it costs from £2 10s. the ton, and my last contract in Glasgow was 12s. a ton landed on the wharf. Everything is cheaper in the Old Country which is used in soapmaking; and to attempt to make certain soaps, unless the articles used are free from duty, is useless. Every ton of that " Sunlight " soap which is sold means a ton of soap out of the hands of the makers here. (8.) A. E. Kernot examined. Witness : I presume the evidence I have to offer will not be published ? 411. The Chairman.] No. We are not publishing the evidence at all. You appear in connection with the subject of wax vestas?— Yes. I am an importer in business in Wellington, in this colony, six years. 412. Will you state how the tariff affects you, and what suggestions you have to make ?—I thought it would be well to bring before you the question of the duty on wax vestas from the revenue point of view. The present revenue derived is £16,300 odd; but a firm have commenced the manufacture of vestas in Wellington. They require in this industry no skilled labour, but employed in it are fifty-eight girls. These girls earn from 6s. to 9s. a week. One man draws about £2 ss. a week; and there are four boys at 6s. The total wages paid is from £1,380 to £1,580 per annum, and the total amount of duty payable by the local manufactory will not be more than £500. 413. Payable on what ?—On the raw material—stearine. Wages, say, £1,400, duty £500, leaving a difference of about £14,400 between the amount now collected in duty and the amount disbursed by this company in wages and duty. That amount the colony will lose if the locallymade matches come into general consumption, and the advantages derived are merely the small amounts collected in duty and paid in wages. 414. Do you say this factory is capable of turning out enough matches to do away with the whole of those imported?— Comfortably, and with the expenditure of very few pounds. 415. With the number of hands mentioned?— With a very small increase of hands. Asa matter of fact, the import of matches has totally ceased on account of the starting of this factory. They have been competing since November. 416. Mr. Hutchison.] You propose that we should stop the manufacture ? —The present price of matches in England is 2s. 4d. a gross, and the duty here is Is. 4d. The local factory charges 3s. Bd., and therefore it is just slightly under the Home article. The company pockets the whole duty, as matches cost 4s. landed here. 417. The Chairman.] You say the local manufacturer can produce it at that price ? —At a selling-price of 3s. Bd. 418. It follows you will shut out the Home article at once?— Yes, arid you get no advantage except the amount of wages. The work is all done by machinery, and the revenue loses £16,000 in duty. 419. Your contention is that the colony practically gives £16,000 to get £1,600 ? —Yes, and subsidises a factory that employs no labour, but only girls. A further argument against the industry is that it is notoriously dangerous to health. Phosphorus poisoning sets in. 420. Is not there a way to stop that?—No; dozens of ways have been put forward, but statistics show it is as plentiful as ever. 421. Is that what we call " phossy jaw " ? —Yes.

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