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to pay duty. Engineers' lathes could be made here, but watchmakers' could not. The furnaces we use and the dental furnaces are identical. We have also to pay duty on screw-presses, which, as engineers' tools, come in free. Crucibles if imported as jewellers' crucibles pay duty, and if imported as dentists' they do not. Mr. Glasgow : The Commissioner's decision is that a dental blower and furnace, as artificers' tools, are free. Witness : The blower is not a furnace at all, and we get it free in both cases. The brushware includes a lot of items ; but I do not think there is any dispute regarding that on the part of the Landing-waiters. As tools of trade they should be free, on the ground that they cannot be manufactured in New Zealand. It would not pay to obtain the appliances to make them here. 835. Mr. Hutchison.] You are often at the Customhouse, Mr. Neill. Do you find the officers anxious to meet-you as far as possible?—l have not a single complaint to make against the Customs officers at Dunedin at all. They are rather the other way. 836. Mr. McGowan.] If these lathes were imported free, do you think that -would lead to any increased employment of labour in the colony ?—lt would give a man facilities over another man who has not got them. Ido not think it would increase the number of hands employed. 837. Are you aware that jewellers' furnaces have been used for other purposes than jewellers' work ?—The same article is used by dentists, and there are similar appliances that come in free at the present time. 838. Are you aware of the necessity of the Government keeping a knowledge of all furnaces ?— There is no necessity clown South, but I have heard that something occurred in the other Island twelve months ago bearing on the question. Ido not think it would serve any good purpose to keep a list of them, and where they are. 839. Have you not goldfields in the South? —I do not think these furnaces are used on the goldfields at all. There is a furnace used in the School of Mines and one in the cement-works, for chemical purposes only. 840. The Chairman.] Is there any possibility of distinguishing the brushware used in your trade from .that, in use in any other trade?—l do not know any other beside our trade using it. It could be used for cleaning plate. 841. What are screw-presses?— They are made of steel, for die-work—for raising the gold- and silverwork, and, after the die is made, for taking the impression from the die ; also for all cutting-out after the impression has been taken. The cutting-out press is largely used for links. 842. Would it be easy to describe it in the tariff? —There could be no difficulty about jewellers' presses and cutting-out presses, because they are not used by any other trade.

CHRISTCHURCH. Feiday, 15th Febeuaby 1895. (1.) John Deappeb examined. 1. The Chairman.] What are you, Mr. Drapper?—Paper-bag manufacturer, Christchurch. I have had thirteen years' experience in the trade in the colony. I wish to inform the Commission that previous to 1887 the duty on the paper used for this industry was 2s. 6d. per hundredweight; 2s. 6d. more was then added to protect our manufacturers, who stated that they were just commencing the making of this paper. Seven years passed before we saw this paper on the market, and then only in small quantities, and not so suitable as the imported, which we are still getting. It comes under the heading of " wrapping," although virtually it is used for manufacturing bags. Excepting the very light weights, bags are still imported in large quantities. 2. You think there should be a duty to protect the bag-making industry ? —Yes, either on the bags or less duty on the imported paper. 3. Was the increased duty put on in the interests of the paper-manufacturers ?—Yes; they are also makers of bags. Mataura, and Water of Leith, Dunedin, are the factories. 4. And on the coarser bags it would appear that you have a protective tariff as against the makers of 2s. 6d.; they pay 7s. 6d., and you ss. ?—Yes, on the paper itself we pay a duty of ss. a hundredweight. The Home value of bags is about £1 16s. to £2 a hundredweight, and the Home price of paper £1 2s. a hundredweight. 5. You claim you have no advantages as against the paper-manufacturer ?—No. We cannot depend upon the local makers for paper. The Mataura company told me they could not continue to supply paper at the price they are doing now. For the first orders they charged me £32 a ton, but they stated that the next lot would be more. I refer to " cap " paper, for drapers' bags, &c. 6. You ask for an increased duty on imported bags ?—Yes; the present duty is 25 per cent, on these bags [samples produced]. 7. And you want an increase of duty?— Yes; it is the light bags we want an alteration in more particularly. 8. On the coarse bags, would an increase to 10s. suit you ? —We should want all that. 9. On the other class of goods, now 25 per cent., would an increase to 33 per cent, suit you?— I believe it would stop the importation. 10. How many manufacturers are there in the colony?— Two in Otago, and another man here besides myself. My bags are made by hand. 11. Can you tell us the amount of labour employed in your trade ?—I employ my own family of five, and when pushed a couple of hands extra.

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