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plex and incomprehensible, in proof of which I might add that the tariff originally consisted of only 506 items, and now bears 2,800 Commissioner's decisions. This speaks for itself. We therefore trust you will give favourable consideration to the following recommendations, and, if possible, give effect to them in framing a new tariff: — "Recommendations by the Associated Wholesale Warehousemen of New Zealand re Customs " Tariff. " All-cotton and union piece-goods and flannelettes to be charged a uniform duty of 10 per cent., with the following exceptions, which are to be free: Calicoes, white and grey, all widths; sheetings, pocketings, silesias, tailors' and bootmakers' linings, ducks; drills, striped and checks; moleskins ; cotton cords of all descriptions, including beaver-skins, plain and corded; dungarees, denims, jeans, cotton italians, cream dressed hollands; union tweeds, not exceeding 9d. per yard. " Linen goods to remain as at present, 20 per cent. "All apparel woven throughout— i.e., other than made up of textiles—includiug knitted shawls, irrespective of size or material, to be classed as hosiery, 20 per cent. " Silk laces, mechlins, and all mourning crapes should be 20 per cent., as drapery. "Braids of every description —except gold and silver lace specially used for uniforms —to be charged 10 per cent. ; gold and silver to be free. "Fur trimmings should be classed with ordinary trimmings at 20 per cent. " Mending- and knitting-cottons should be free. " Blind-cords, including glace, should all be free. " Upholstering-gimps are admitted free, while cords to match, used for like purpose are charged 25 per cent., but should be free if in the piece— i.e., quarter-gross cards at least. "Consider that all hessians, whether striped or plain, should be free. "All millinery, hats, and bonnets (trimmed or untrimmed) should bo 20 per cent. To effect this, the tariff item, "Feathers, ornamental, including ostrich, 25 per cent.," should be struck out. " All bona fide discounts, excepting cash discounts, should be allowed. " That, instead of the tariff standing as at present, with 506 tariff items and 2,726 Commissioner's decisions thereon, the tariff should be amended to embrace these decisions, and reprinted. "Suggest that in future all fresh decisions be notified by wire to the several ports, and advertised, thus bringing the decision into force in all ports on the same day. " The charging of duty upon casing and baling should be eliminated from the tariff. In no other port in the Australian Colonies is a duty imposed upon casing and baling, and, as showing the inconsistency of such a charge, we have only to mention that, while duty is charged upon cases containing dutiable goods, cases containing free goods are exempt ; and, further, cases charged at the rate of from 10s. to £1 10s. in the Home invoices, on which a duty of from 10 to 25 per cent, is charged, only realises 2s. 6d. in this market, thus resulting in an absolutely heavy loss to the importers. " That the Commissioner be recommended to give decisions on goods upon which duty is paid under protest with more promptitude than in the past, as the delay has caused serious loss to the importers. " Sargood, Son. and Ewen, Cock and Co., "Bing, Harris, and Co., Sclanders and Co., " Ross and Glendining, A. Clark and Sons, "Btttterworth Brothers, Macky, Logan, Steen, and Co., " Edwards, Bennett, and C<p., W. McArthur and Co., " Olney and Co., J. Allen, " Wholesale Warehousemen and Importers, New Zealand." John Ross examined. 538. The Chairman.] You spoke of the number of items in the tariff: does that apply simply to the soft-goods department ?—No ;to the whole tariff. That is all I have to say on this matter. The present deputation represents nearly all the wholesale houses in the colony. It is probable that some of the other gentlemen may have something further to say. 539- I do not understand the deputation to represent that the tariff all round as affecting softgoods is unduly high ?—We have no desire to reduce the revenue. We wish to equalise things, and not to be subject to all the annoyance which at present exists. 540. Mr. Mackenzie.] As far as I can find out, Mr. Ross, there are really five headings under which goods are brought in now—free, 10 per cent., 15 per cent., 20 per cent., and 25 per cent. Do you not think it would be better, taking the 20 and 25 per cent, lot, to make that uniform—say, 22-J- per cent. ?—lt would certainly simplify matters very greatly. 541. I suppose a difference of 5 per cent, does not signify?—No; but I think your duty in many cases is quite high enough, compared with other colonies. There is quite protection enough. In the exemptions you exempt union dress hollands under 9d., but do not exempt cream dress hollands. I want them put under the same headings as the others—viz., under "hollands." We have put a large number of items that are practically free under the heading " 10 per cent." to avoid these anomalies. 542. What is the lowest tweed they are making in this colony at the present time ?—I could not tell you. A member of the deputation: From 9d. to Is. 2d. 543. Mr. What is union tweed subject to now ?—2O per cent. 544. That would bring it up to lid.: and you are then, instead of helping the local industry, interfering with it ?—-The local industry would not be interfered with at all. If we make a tweed