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under 9d. it is not used for clothing at all, but for shirtings. This fourteen-penny tweed is used for bush shirtings. 545. We shall probably have evidence brought before us with a view to further protection being obtained for the woollen manufacture ?—I have authority from factory agents in the woollen manufacture for saying that they think the present tariff is quite protection enough for any purpose they require. 546. Mr. Tanner.] From all the factories ?—They are quite satisfied from a protective point of view. Mr. Kirkcaldie: One reason union tweeds are imported largely is because they are used for lining overcoats. 547. Mr. Mackenzie.] You are asking that union tweed shall be imported free, and not subject to this 10 per cent. Where, then, is the encouragement to local industry ?—ln this way :If you o-et cheap lining you can manufacture goods within the colony ; practically it creates, industry. We cannot make a cheap tweed here, consequently it ought to be admitted free. 548. And you will admit that that tweed they make at Is. 2d. is a better bit of stuff than that at9d.?—Yes. 549. About the revenue question : did you consider that pretty carefully ? —We did. 550. And you reckoned that the exemptions and increases .would balance ?—Yes. 551. If we framed a duty doing away with the " free " and 10 per cent., do you think there would be any necessity for a Customs expert ?—That is a question I do not think we ought to be Mr. Kirkcaldie : If the tariff were so framed the Government would very soon find whether they were overofficered or not. All we ask is that the tariff should be equal to all. Mr. Mackenzie : If you do not ca.re about giving information as to the necessity for a Customs expert, perhaps you could tell us whether you think a Customs expert prevents an enormous amount of fraud. Mr. Kirkcaldie : I do not know. Mr. Ross : I do not think there has been an enormous amount of fraud in the colony, but if it were going on ft would be the means of checking it. 552. Mr. Tanner.] Regarding your statement that the woollen companies were perfectly satisfied with the present tariff, are you aware that certain woollen companies have asked for an increased duty—a tariff absolutely prohibitive ?—I believe Mr. T. K. Macdonald has. Mr. Tanner : Let me say that Mr. T. K. Macdonald's name comes into this subject now for the first time. Witness : He mentioned it in the speech delivered at the last meeting of the Wellington Woollen Company. Mr. Tanner: I am not speaking of recommendations which came from the Wellington Company. They did not come from Wellington, and the Wellington Company had nothing to do with them. 553. The Chairman.] I gather, Mr. Ross, that you recommend generally a simplification of the tariff, so getting rid of the definitions you have much difficulty with: apparently you think there should be only two rates of duty ?— I do not say that, but I leave the tariff to be put on a broader classification.' Our recommendations are merely alterations suggested in the present tariff as it now exists. 554. These recommendations would, you think, if carried out, have the effect of doing away with the grievances, and at the same time bring in the same revenue as is obtained at present ? — That is our opinion, after careful consideration. (12.) John Kiekcaldie examined. . Witness : After what has been said by Mr. Ross, there is very little left for me to say, but I have rather to point out one or two anomalies in connection with the tariff which are operating at the present time. Frillings are charged 20 per cent., but I have received a notice from the Customs saying that we would not be fined. [Letter produced.] Frillings, I contend, are 20 percent., and to say we will not be fined is treating us as if we were trying to take advantage of the Customs—a thing no one has any intention of doing. 555. The Chairman.] What had you been paying before you were asked to pay this?—2o per cent., and now they want to charge us 25 per cent. At the present time I have a case of goods in dispute invoiced " Ceylon shirtings," and, while one portion is marked " free," another portion is marked "20 per cent." These are all invoiced at 5Jd. and 6|d. If you will turn to " union shirtings " in the tariff you will find that they are free. 556. Is there any ground alleged for the difference ?—We are not bringing these things before you in a local sense only, but as representing the whole colony. My clerk, who passes all our entries, was in one of the sheds'this week—the matter refers to Messrs. Sargood, Son, and Ewen, and Ido not think Mr. Ross will object to my making the statement here—and informed me that Shannon told the Landing-waiter to pick out samples for duty out of Sargood, Son, and Ewen's case. This he refused to do, as he was unable to state which were dutiable and which were free, but said he would post the firm for the lot and make them pay duty on the whole. That, I understand at the present time, is to be contested. My own cases have been in the possession of the Customs for three weeks. They are in suspension'now. I also wish, to bring before the Commission's notice a case in which a wholesale firm in town is interested, but their representative is unable to be present to-day. Last winter they had four shipments of braids : three were admitted free, but on the fourth they had to pay 20 per cent. The firm referred to is the firm of Macky, Logan, and Steen, and their local representative, Mr. Caldwell, told me that he sold some braids recently, and they were delivered, but they had not been away more than a couple of days when they were returned by the purchaser with the remark, " I can buy the same goods 20 to 25 per cent, less," the inference being that