29

H.—2

7ft. lengths. A good shirt can be made out of 3f yards. Being sellers of the material, various lengths are sold for various sizes, as suitable for men's, youths', and boys'. Mr. Ross : It would entail a large expense to cut these things up. 572. Mr. Tanner.] Do you do anything in the importation of coir mats and matting?— Yes. There is not a very large sale, and I do not think it is increasing. 573. Are the goods imported.from London or India?— London. 574. Do you import any raw material?— No. I believe there is a maker in town who gets the great bulk of the mats to make. 575. Do you think in the future the importation will gradually diminish?— Yes. We do not import any ; we buy them here. 576. Supposing flannelettes, instead of being admitted free up to a certain value, were charged 10 per cent., how would that affect those persons who are engaged in making this material into shirts ? —lt would add about 2d. to the cost of the shirt. 577. Mr. Mackenzie.] Under what class would the corded ribbons used for hats come when they were not dutiable ?—lf they came in as hat-bands for the local manufacturers of hats they were not charged, but if in the piece they paid duty. A hatter can now get his special bands without any duty in the piece. 578. Could those articles be used for any other purpose than hat-bands ? —None whatever. (13.) D. Jones examined. 579. The Chairman.] Do you wisli to give evidence, Mr. Jones ?—The only matter I wish to 'refer to is one relating to laces. Cotton laces are charged 20 per cent., but if there is a little silk in them they are charged 25 per cent. The trouble is to define what is silk and what is cotton, as the latter goods are made so much like silk. (14.) Mr. G. V. Shannon examined. 580. The Chairman.] You are a Customs expert attached to the Customs Department?— Yes. 581. Some information has been given us to-day relating to the operation of the present tariff in regard to soft goods, and we thought you should be made acquainted with the evidence, so that you might give the Commission any information you may have to offer on the matters mentioned. The reporter will read the evidence over to you [evidence read to witness] ?—I think the first matter I have to explain would be Mr. Kirkcaldie's statement respecting "frillings." Frillings containing no silk are regarded as drapery n.0.e., and silk and all materials mixed with silk are charged 25 per cent. Frillings come under the head of " drapery," and are always charged 20 petcent, if not mixed with silk. 582. Mr. Mackenzie.] I understand the frillings were composed of another material with a slight silken thread through it? How are the officers to draw the line as to the quantity of silk in an article of that kind? —The rule in the department has been if the things were all silk or mixed with silk to charge 25 per cent. duty. 583. The CJiairman.] You say that if there is any silk in them the department takes the benefit of the higher rate? —Yes. I am of opinion that in a new tariff silk ought to read " Silk in the piece, 25 per cent." ; and then " Articles and materials composed of silk or containing silk, 25 per cent." That is the suggestion I make to overcome the difficulty, A deputation waited upon Sir Harry Atkinson, and asked him to make a concession to them in regard to dress goods wdiere the greater portion of these dress goods were not composed of silk, and he granted that concession. 584. Mr. Stevens.] Do you think it would be possible to define the quantity of silk these goods should be allowed to contain by which the deficiency in the tariff should be rectified ? —I think that would be impossible. 585. Mr. Mackenzie.] The point is, if the basis of the, thing is silk the tariff seems to bring it in at 25 per cent. ?—The Commissioner of Customs in 1888 (Sir Harry Atkinson) interpreted it otherwise, and it remains unaltered by the department. With regard to shirtings, these are the materials [produced] called " shirtings" which Mr. Kirkcaldie spoke of this morning; these I have examined on the wharf during this week. The department has been very liberal, and where a doubt has existed as to whether an article was a shirting or dress material they have asked the importer to cut it up and make it into shirts. Lately Home manufacturers have been making dress goods as near shirting patterns as possible for the purpose of getting them in free for their customers, and it is very hard often for people who know their business to tell where the shirtingends and the dress goods begin. Ido not think shirts will be made of Mr. Kirkcaldie's goods, samples of which, taken from the cases on the wharf, I have now laid before the Commission. If Mr. Kirkcaldie says that these could not possibly be made into anything else than shirts he and I do not agree. He came down before these goods [samples No. 2 produced] were opened up and insisted upon getting the goods in as coloured cotton shirtings free. I was present in the Customhouse at the time." I looked at them and said, "I think Mr. Kirkcaldie there is silk in these, and if you will leave them I will try them, and let you know." I did so, and found they were mixed with silk, and we charged him 20 per cent, as textiles. These goods are sold for blouses and dresses. 586. Mr. Hutchison.] Mr. Kirkcaldie stated it was exceedingly difficult to find out whether there was any silk in them ?—I can always tell, and so can any man who knows his business, but we admit the great difficulty that has arisen in these matters. Sargoods passed these goods [samples produced] as shirting and free, whereas they are not shirtings but cotton piece-goods on which 10 per cent, duty was collected. 587. Mr. Mackenzie.] Are not these extreme cases? —This is an extreme case; but we get them on the border-line; and if I were asked my opinion I think I could get over the difficulty, and not interfere with the trade. In all doubtful cases we do not ask them to pay 10 per cent., but we say, "If you want them for shirts, as we know they are on the border-line of dress goods, if you cut them up and make them into shirts, you shall have them free." This is the Commissioner's decision.