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suspicion at the time that there was a little catch in it on the part of Mr. Stewart, of Sargood's, and I think this explanation will show that there is no favouritism shown to any one. 596. Do you think importers require the exercise of such vigilance ; they say they have no desire to work against the Customs, but they are most anxious to co-operate with the department ? In my opinion, increased vigilance is required in the protection of the revenue, and if such vigilance was relaxed thousands of pounds would be lost to the revenue. I think it would open, the eyes of the Commission if Mr. Glasgow could confidentially show it, say, for the last twelve months, the cases we have had to deal with outside the drapery trade altogether, particularly with Sydney, Melbourne, German, and American houses. 597. Mr. Mackenzie.] Outside drapery, you are the general expert for the Government ?—I deal with everything. I have had over thirty-six years' experience in hardware, grocery, and general merchandise, as well as drapery; and at the present time I am dealing with a case of holloware, where a man has got a lot of special discounts, he protests and will not accept them. Mr. Glasgoio : Another important matter touched upon by the deputation was that of " casing." The Chairman : Their grievance was that duty has to be paid upon the wrapping, or casings. They say that the cases bear 20 or 25 per cent., and, as a matter of fact, they cannot sell the cases for as much as they cost, as shown in the invoice, and, on the other hand, the cases sometimes contain free goods. Mr. Shannon : It is a matter of loss of revenue. If the Government think they can afford to do without the duty derived from casings (which comes to a considerable amount), well and good. Other Treasurers could not. The importers do not pay one penny of it. It forms part of the cost to the people who buy the goods. Moreover, if cases were allowed free, dishonest importers would be better able to manipulate their invoices, as I could explain. (15.) Chaeles Nees examined. 598. The Chairman.] What are you ?—I am a millwright and importer, residing in Ghuznee Street, Wellington, and have been in business twenty years. 599. What representations do you wish to make to the Commission?— Artisans' tools, such as plumbers' tools, tape measures, soldering-irons, butchers' saws steels and knives, paperhangers' scissors, should be admitted free of duty. I am also an importer of wood-working tools, and, as the Government are assisting sawmills in the matter of the export of timber, the duty on their machinery and oils should be removed or else reduced. They pay now 20 per cent, ad valorem. 600. Does it apply equally to oils and machinery ?—Plain iron is free and a circular saw is free, but the machinery for driving it pays 20 per cent. I have had to pay lately 30 per cent, ad valorem for goods imported from Sydney. They were part of a shipment of machinery from the Chicago Exhibition, and I had to pay an extra duty of 10 per cent, because they passed through Sydney; but if I had imported them from the manufacturer direct I would only have paid 20 per cent. I also complain of having to pay 4s. duty per 100 ft. on veneering [specimen produced], face-measure-ments, when it should be on the superficial measurement. Our firm has only paid on the superficial measurement hitherto. 601. Your grievance is that on previous occasions you were charged by the Customs on 100 superficial feet only ? —Yes. 602. And on subsequent occasions they charged you on the 100 ft. run?— Yes. I also complain of having to pay duty on the photos of machinery imported with machinery into the colony. 603. You ask that tools and parts of tools now used in your business should be admitted free as artisans' tools? —Yes. 604. Mr. Stevens.] Cannot that veneering be made in New Zealand?—l could make it if there wore no duty on the tools. 605. The Chairman.] Is there a large demand for it ?—No. There would be if it could be produced here. We have very fine figured stuff here if we could make it cheap enough. 606. Mr. McGotvan.] Are you aware that veneering is already made in New Zealand, and has been for the last twenty years ?—lf any one has made it in New Zealand it is myself. 607. It has been made in New Zealand, and not by you. Are you aware that one of the Scotts nas been cutting veneering for more than fifteen years ? —I have been cutting it for thirty years. (16.) Percy A. Hadley examined. 608. The Chairman.] What are you, Mr. Hadley ?—Manager of the Litofuge Manufacturing Company, New York and San Francisco. Our colonial office is in Customs Street East, Auckland. 609! What is this manufacture ? —Boiler compound, or anti-fouling compound. 610. Have you a factory in this colony ? —We have just established one, and taken a warehouse, in Auckland. 611. This composition is made for all kinds of boilers? —Yes; marine, locomotive, and stationary. We wish to establish branches and to manufacture in the colonies, but the raw material is dutiable, thereby prohibiting us from manufacturing here. [The duty has since been removed from the raw material.] 612. What is the composition of it?— One article is " cutch," or " cataque." This comes in a manufactured form, and cannot be used for anything else. It at present bears a duty as a drug of 15 per cent., and we want it in free. 613. What quantity would you be likely to use in a year?—lt is impossible to say until we know the requirements of the trade. At present we want about 20 or 30 tons a year. 614. Mr. Stevens.] What value would that be?—lt costs me about 6d. a pound, or £40 a ton. 615. The Chairman.] Could you give us a rough idea, without disclosing any secrets, of what the other materials are? —The others on which we pay duty are sumac, a powder. Mr. Glasgoio : That is free. Witness : I did not know that.