CUSTOMS TARIFF—REMISSIONS MAY TOTAL £330,000

Evening Star, Issue 19661, 14 September 1927, Page 4

CUSTOMS TARIFF—REMISSIONS MAY TOTAL £330,000

THE RESOLUTIONS ■ INTRODUCED

General Revision Proposed Remissions and Protective Scales Measures to Enlarge New Zealand’s Markets Liquor and Tobacco Untouched M lt is estimated that if the House adopts the proposals I have already dealt with in some detail, it will mean a concession of about £IBO,OOO per annum after allowing for any increases in duties further to protect local industries. If further proposals for negotiating commercial agreements with other countries are brought into effect it will mean concessions in duty approximating £150,000 per annum, making total remissions of duty amounting in the aggregate to £330,000 effected by this revision of tariff. “This amount of remission may be still further increased if the effect of the extension of British preference is to divert trade from foreign countries to Britain. On the other hand, it may be somewhat reduced if such transfer of trade does not take place.” In these preliminary words the Minister of Customs (the Hon. W. D. Stewart) introduced into the House of Representatives last night the resolutions amending the Customs Tariff. He made them a very complete explanation of the purpose and scope of the proposed changes. Among interesting items affecting every household arc the proposals to admit free cotton piece goods of British origin, intended for table cloths, table napkins, towels, and the like; also table chinaware, linoleums, matting, etc. The wheat industry will be protected by a sliding scale of duty based on the current domestic value at the port of export.

THE MINISTER'S SUMMARY WEAPON PROVIDED TO ENLARGE MARKETS i i REOUSIHS 11VIHG ARO PRODUOTIOH COSTS 1 p’ns United Pkess Association.] WELLINGTON, September 13. In the House of Representatives tonight W- X)owiHo Stewart (Alinistcr of Customs) made the following statement upon the introduction of the resolutions iamending the Customs tariff: “The subjects which the Government % a a had in view when considering its proposals have been as follows: — 1. To reduce the cost of living and the cost of production both_ in the primary and secondary industries, 2. To assist local industries (both farming and manufacturing) either by increasing the protection already afforded to a certain number of such industries or by reducing the duty on the raw materials, machinery and plant used by them. 3. To encourage still further trade in goods produced in the British Empire instead of in those of foreign origin. 4. To remove the protection at present afforded to the very limited number of what are regarded as uneconomic industries, or to the one or two industries which have ceased to operate in the Dominion. 3. To provide further negotiating power to secure new and increased markets for New Zealand products. HOUSEHOLD NECESSITIES REDUCED. “ The reduction- in duties which alfect the cost of living and the cost -of production are of twofold nature—they consist partly of concessions which appear in the tariff schedules and of others, the nature of which will be explained Inter. Reductions of duty are not as a rule made to operate immediately, but are postponed so that traders who have imported the goods affected and paid the old duty thereon may not have to meet unfair competition with other merchants who have obtained their goods at the lower rate. Time is therefore given to enable, as far as possible, stocks of goods already cleared to be disposed of. On this occasion the date has been fixed at June 30, 1925, but with regard to items which are not affected by this consideration the reduction takes effect immediately. “ Some of the items upon which it is proposed that concessions in duty should bo made are: Cotton piece goods so woven or marked as to indicate that they arc to be cut up, plain tablecloths, table napkins, towels, quilts, sheets, and similar articles. These goods, whether in the form of piece goods or of separate articles, now pay a duty of 20 per cent, if British. It is proposed to admit them free if of British origin, thus making the goods described which are in use in every New Zealand home available at the lowest cost to all classes of the community. Other items upon which remissions of duty are to be made are table chinaware and earthenware, linoleum and similar floorcloths, mats, matting, and floor rugs of rubber or similar materials. These are used in f Tactically every household, and should, feel, be admitted free if of British make. The above articles have hitherto been very important revenue-producing items. “The manufacture of cement and asbestos building sheets is not, I am advised, how carried on in the Dominion, and it is proposed that such sheets should ba exempt when produced within the Empire. The Government also proposes to take the duty off galvanised corrugated iron of British origin. The industry as at present carried on in New Zealand is not regarded as one suited for the conditions prevailing here. , “Some other articles upon which reductions and remissions of duty are proposed are, cash registers, adding and computing machines, accounting and book keeping machines, electric loconfolivcs, apray pump outfits (other than motive power), tractors suited for wharves or pavements, screwed wrought iron pipes of whatever diameter, certain drugs and chemicals suited for use as culture media, etc., in scientific investigation and . hospital work. It is intended also to reduce the duty on British-grown maize, while retaining the present rate on the foreign article. Tin’s concession in duty should benefit the poultry and pig-raising ! industries. , , ,

SLIDING SCALE FOR WHEAT. “Considerable attention has, during the recess, been given to the question of the production of wheat in the Dominion. _ It is the policy of the Government that New Zealand should, if possible, grow sufficient wher-t for its own requirements, and thus so far as this essential and staple food of the people is concerned be independent of outside supplies. During the last few years this matter has been dealt with by mean* of embargoes on importation, price fixing, and Government control, and importations. These courses were necessary at the time they were brought into operation, but are considered unsatisfactory, and should not be continued. Honourable members will recognise that the Now Zealand farmer will not grow wheat un-, less he can be reasonably assured of a return sufficient to recoup him for his labour, cost of production, etc. On the other hand, it is desirable that the price of bread should, as far as statutory provision can ensure, be kept within reasonable limits. It is believed that these objects can best be achieved by means of a sliding scale of duties, decreasing when the prices of wheat and flour rise outside New Zealand, but increasing when the prices of these commodities fall. The basis upon which the duties are proposed to be levied depends on tho current domestic value at the port of export to New Zealand. When these values are 5s 6cl per bushel and £l3 per ton for wheat and flour respectively, the duty is to bo at the rate of Is Id per bushel and £3 10s per ton. These duties decrease and increase in inverse relation to tho prices of wheat and flour. It will thus be seen that if the current domestic values of wheat a.ncl flour outside Now Zealand increase above the figures I havo mentioned by, say, 6d per bua’iel and £1 per ton respectively, tho duty will bo reduced to 7d per bushel and £2 10s per ton on wheat and flour. On tho other hand, if the current domestic values of the commodities decrease by the samo amounts, thq duty will ho similarly increased. The Government believes that tho result of these duties will bo to stabilise within certain more or less definite limits the prices of wheat, flour, and bread in the Durainon. PROTECTING INDUSTRIES.

“ In determining the industries which should receive tariff assistance tho Government has very carefully considered the report of tho Tariff Commission. That report has been prepared with tho greatest, care after hearing evidence from all sections of tho community. Tho Government ij general policy is that assistance should, where thought necessary, be granted to industries which are suited to Now Zealand conditions which are carried on in an economical manner and are considered to bo in the interests of tho Dominion as a whole. The view of tiie Government is that the Dominion cannot develop along progressive lines if it has to depend upon the primary industries alone. It will be recognised that farming and manufacturing industries arc, up to a point, intcr-depend-ont. Assistance has therefore been granted to certain of such industries where the conditions just referred to havo been fulfilled. It is recognised that at tho present time some industries arc not in a satisfactory financial condition, but it is thought that this is probably due rather to the financial stringency from which wc are now happily emerging than to the ot . ation of the tariff. There is no need to say that several applications were received for high tariff protection. The Government is, however, of the opinion that a high protective tariff is not in the best interests of the Dominion. It believes that industries are more likely to be conducted on satisfactory linos if a certain measure of competition is allowed to take place. If the protection granted to an industry ia such that reasonable competition does not exist there is, I believe, a tendency for such an industry not to avail itself of the best nanufaeturing methods or to keep its plant up to modern requirements. It is pleasing to record the fact that a considerable number of well-equipped and well-managed industries in New Zealand arc being sucessfully and profitably conducted under the present tariff. “There are, however, certain industries in New Zealand with efficient plants and conducted on sound lines which appear to be, suffering either from a decreased production or a production not sufficient to allow the plant to be operated economically. In these instances Parliament must face the question either of abolishing the protection, and probably forcing the industries out of existence, or of granting i-creased assistance. In these cases, where the continuance of such manufacturing concerns in considered to be in the public interest, the Government has proposed eo. tain increases in duties, but only sufficient to enable the industries to prosper if efficiently carried on. In deciding upon the industries which should receive further assistance, the Government has taken into consideration the possibility of the further utilisation of materials "produced in the Dominion. It is unnecessary to state that many of our manufacturing industries now use considerable quantities of raw materials of local origin. Among the items upon

which increased duties are proposed to as. sist local industries arc the following:— Linseed oil, paints and varnishes (which use a considerable quantity of such oil) woollen floor rugs glass > bottles and jars, plaster pulp sheets, cabinets for rircloas sets, timber, electric insulators, oil engines, hydro extractors, brass pipe fittings, metal window frames, and gelatine ami glue. In the manufacture of many of these articles local materials are used. The Government also proposes to abolish the embargo on the importation of egg pulp, and to substitute rates of duty sufficient to alford protection to the poultry industry. It is considered that prohibition of importation, though it may be necessitated by abnormal conditions, is not a satisfactory means of afl'ording continued assistance to industries. TIMBER DUTIES. “Members will no doubt bo interested to learn the Government’s proposals with respect to the duty on timber. Largo quantities ol timber arc now being imported into New Zealand, and the Government is of opinion that the present position requires a revision of the Customs duties. The rates at present charged have, m general, been in force for many years. This of itself is, of course, not a reason why duties should bo increased. It should be <- -rnembcrccl, however, that during tho past 20 years tho value of timber (as of most other commodities) has increased considerably, while the duty has remained at practically tho same level, viz., 2s and 4s per 100 super feet for rough sawn and dressed timber respectively. The Government desires to encourage tho utilisation of its own indigenous timbers, and it believes that if tho duties proposed are accepted by tho Mouse, it will assist in bringing about this result. It must not, however, bo thought that tho Government is of opinion that tho present position of tho timber industry is duo entirely lo importations. This is a factor, but only one of tho factors, in bringing this about. Decreased demand for timber, generally decreased exports, relatively high production of timber in recent yours, and other causes have ail had their influence in producing the present state of tho industry. The Government proposes that the duty on rough sawn and dressed timber should generally ho at tho rates of 5s and 7s 6d per 100 super feet. A lower rate of 3s pci- 100 super feet is provided for bulk limber exceeding 25ft in length and 150 square inches m minimum cross sectional area. RAW MATERIAL ABOLITION. “It is, 1 think, obvious that effective assistance cun be given to manufacturing industries in the Dominion by reducing tho duties on such raw materials machinery, and plant as aro of necessity imported for their use. Wherever possible (ho Government has adopted this course, and m several cases important concessions have been made on such imported goods. Somo of t!ic industries to which further assistance is proposed to bo given by the reduction or abolition of dulyjon raw materials, etc., aro as under;—Tho textile industry, by_ tho exemption of raw cotlou and tho admission freo of British made cotton yarns; tho stationery manufacturing industry, by tho abolition of the duty on foreign paper in sheets; motor car assembling, by reducing tho duty on unassembled motor car bodies; apparel manufacturing, by tho exemption of silk picccgoods of British origin. Industries generally, by tho exemption of Kmpire-matlo machinery required by l..em when such machinery cannot bo economically rnado in tho Dominion.

“ With respect to these matters I might, mention (hat heretofore raw cotton and cotton yarns have been liable to a duty which practically precluded the manufacture of textile picccgoocl? other Oian those made wholly of wool. While tho Government is of opinion that it is very desirable that the manufacture of all-wool materials for which tho name of New Zealand is so justly famed should be encouraged by tho community, it feels that it js somewhat anomalous that tho tariff should place difficulties in the way of the local manufacture of union textile materials— i.e., mixtures of woollen and cotton, while such materials are largely imported and compete with our all-wool fabrics. It seems to mo that if it is advisable that the tariff should retard the manufacture in the Dominion of union textiles, tho importations of these fabrics should be restricted. Such a course dees not commend itself to the Government, and it is therefore proposed that the duty on raw cotton and that on British-made cotton yarns should bo abolished, so that those woollen mills which desire to manufacture union materials may do so without tariff restrictions on their raw materials.

So far as stationery manufacturing is concerned, it is considered that our manufacturers are placed in an unsatisfactory position owing to rho fact that if they used paper of foreign origin they navo had to pay a duty of 20 per cent, thereon, A manufacturer in Great Britain can obtain his foreign paper free of duty, maim facture it into stationery and other articles, send it to (.ho Dominion, have it as a general rule admitted under the British preferential trail!’, and sell it in competition with the New Zealand made goods. It is, therefore, proposed to remove the duty at present charged on foreign paper of the classes chiefly used in the manufacture of stationery. The Government proposes also to grant tariff assistance to the assembling of motor cars in New Zealand. This is an indust ir, which in the course of time must Iweomo an important one for (his Dominion owing to the number of employees who will probhably be engaged and the plant and machinery required to undertake tho work. There is, too, the further advantage of reduced freight on a motor vehicle imported in an unassembled condition as compared with the complete car. Tho Government also proposes to exempt British silk piecegoods with the threefold object of reducing tho duty on an article which is now in common use, of assisting local clothing manufacturers, and o£ granting increased preference to British countries. It is proposed also to render tome assistance to the electric development of tho country by an alteration in tho duty on oils, winch will, I believe, practically exempt all transformer oils, and by tho exemption of dressed or shaped hardwood polos specially suited for power transmission linos. MACHINERY REMISSIONS. “From a pcrusual of items 350 and 351 of tho resolutions it will bo scon that considerable alterations are proposed under the tariff hitherto in force. Certain British-made machinery to be used for industrial purposes was admitted free oi duty, provided that it was of a da.-.3 not, economically made m tho Dominion. At the" same lime certain other machine; and appliances were, specially mentioned as liable to duty at various rates. The effect of this was that none of the machines or appliances so specially mentioned could to admitted for industrial purposes, and tins was the case whether the machines and appliances could or could not ho manufactured in New Zealand. For example, Diesel oil engines are not at present mado in New Zealand, but owing to the existence of a tariff item, imposing duty on oil engines having less than _ 100 brake horse power, there was no option but to cuargo duty on such oil engines of that horse power. It will therefore bo seen that the new proposals provide the means for admitting free from British sources many machines and appliances which are required for tho development of our industries and are not ns yet economically mado in New Zealand. PIG IRON DUMPING. “A company has been carrying on this industry at Onakaka for a number ol years. It is found, however, that the success of the undertaking has been prejudiced to a. considerable extent by the importation of Indian pig iron. The. Government has been making inquiries, and satisfactory evidence has now _ been received to show that this iron is sold to New- Zealand purchasers under conditions which amount to dumping. It is therefore nroposed to charge a Jumping duty on shipments of such pig iron, where its imposition is warranted, equal to the difference between the current domestic value as defined by the Customs Acts and tho actual selling price as set out in section 11 of ‘The Customs Amendment Act, 1021.' So far as tho information in my possession enables me to form a conclusion, tho dumping duty will, as a rule, bo an amount exceeding £1 per ton. ami in some cases even reaching £2. If the jroa is invoiced in future at prices which

have been shown in recent months importers will be required to ensure that the correct particulars as to current domestic values, actual selling prices, etc., au shown upon their invoices, and that the goods arc properly entered. It is considered reasonable, however, that merchants should receive notice of the imposition of this duty, and accordingly the action indicated will be taken with respect to all such shipments imported after December 31 next. If, however, an endeavour is made to defeat the objects of the dumping provisions of the Customs Act by the importation of pig _ iron in what arc regarded as large quantities, the Government reserves the right to impose the duty immediately. It is believed that this action will, with the assistance already given to the industry, enable it to be successfully carried on. BRITISH PREFERENCE. “ The Government has still further developed its policy of according preference to goods of Empire origin. During the last few years tho importation of foreign goods has increased considerably, and it is hoped that tho proposals now made will result in transferring a substantial proportion cf this trade to those British countries which aro our host customers. It is not possible to forecast how far these alterations will achieve the objects in view. It is proposed to increase tho duty on foreign made Uinematograph films to 3d per foot. It is believed that in several eases the alterations made in the general tariff will have the dual effect of increasing Empire trade, and tho equally important result of affording assistance to local industries against foreign competition. PROTECTION WITHDRAWN. “The Government finds that in a few cases industries are being carried on which aro not suited to New Zealand conditions, and that, ono or two have been discontinued. In these cases it is proposed that tho protective duties at pre.-ent imposed bo abolished, BARGAINING TARIFFS. "An important, part of Iho Government's policy in connection with the revision of tho tariff still remains to bo mentioned. Honourable members aro no doubt a warn that certain countries arc adopting tariffs having maximum and minimum rates with a view (o obtaining advantages for their goods in tho markets of other nations. If other countries do not accord favourable tariff treatment tho maximum rates mo charged on imports. On the other hand, if such favourable treatment is granted the minimum rates are levied. In other words, such tariff's arc negotiating or bargaining tariff's. VvTii'e the Government fully appreciates the wisdom of having a maximum and minimum tariff and proposes to ask Parliament for authoiify which will in effect provide for this, I think (hat a more fully effective means of negotiation is to possess power to grant tariff concessions in return for favourable customs treatment of New Zealand products in markets abroad. It is, in my opinion, necessary that every endeavour should be made to find new and increased markets for our products, especially onr primary products, and if flic Government, while granting concessions in duty on articles used by the community, can in making those concessions increase Ilia markets for New Zealand goods, a double benefit will have been conferred. It is hoped that, through the means which I have just explained, the unequal balance of trade between Nitre Zealand and certain other countries may be removed. I think that in such matters tho hands of tho Government have been strengthened by the recent declaration of the Imperial Conference that ‘Great Britain and the dominions are autonomous communities within the British Empire, equal in status, and in no way subordinate one to another in any aspect of their domestic or external affairs.' On tho goods which it is proposed should ba dealt with on this basis the remissions obviously will Lave to lie postponed until n later date, corresponding with tho time at which success is achieved in securing more favourable entry of New Zealand goods into overseas markets. It is fully recognised that tho United Kingdom is not in a position to make any tariff' concessions, and it is proposed that any reductions in duty made under this scheme on the goods of any country below the rates set out in the British preferential tariff should automatically apply to Great Britain. A provisional list of the goods (and the suggested rates thereon) which might be made the subject of such negotiations will bo found in the appendix to the resolutions. There arp one or two other items not included in this list which may also be the .subject of such negotiations. A matter which has given the Government some concern in this connection is the existence of certain commercial treaties with foreign countries to which Now Zealand is a party. Ono of (he terms of these treaties generally is that this Dominion would aycord to such countries most favoured nation treatment. Any concessions, therefore, made on tho goods of any foreign countries would have had to bo automatically extended to the products of the countries with which treaties existed. Tho Government proposes during the cocoas to go fully into tho question of (ho wisdom or otherwise of retaining these treaties, and where it is considered in flie beat interests of the Dominion that they should bo abrogated, tho necessary stops will, wherever possible, be taken to achieve this end. So mo of these treaties were catered into many yours ago before onr position in tho Empire was as fully developed as it, is to-day; m fact, in torno eases they were made before tho foundation of New Zealand. Eor example, this Dominion is a party to a treaty with Denmark made in tho seventeenth century, and to several made with foreign countrcis over 100 years ago. SCOPE OF RESOLUTIONS.

“I may state that the first resolution abolishes the old tariff and substitutes Iho now rates. On this occasion it has been decided to allow tlio provisions of .section 145 of the Customs Act, 1913, to operate. This means that if goods (not being warehoused goods) are imported into New Zealand before the coming into foreo of the resolutions, but are not entered for Homo consumption until after that time the importer is entitled to enter the goods either at the old or the new rates, whichever is most favourable to him. All warehoused goods entered for Home consumption after to-day will be subject to the new rates. Tin* second resolution provides for the admission of goods under the British preferential tariff or the general tariff according to whether they do or do not comply with the conditions governing the granting of preference. The third resolution keeps alive, except where specially affected by the now rates, the various decisions which have been made classifying goods under the following old tariff items; —Articles and materials specified by the Minister and on such conditions as he may prescribe suited for and to be used solely in the fabrication or repair of goods within New Zealand; apparatus, appliances, articles, and materials for educational purposes ns may be approved by the Minister and under conditions prescribed by him. The fourth resolution is necessary to bring the exemptions from primage duty into lino with the new tariff items. Certain minor alterations have been made in the list of exempted goods. The fifth and sixth resolutions, are intended to keep alive (he tariff arrangements which have been made with the Commonwealth of Australia and the Union of South Africa until any amendments are made after due notice to or agreement, with (hose countries. The last, resolution is intended to keep the present tariff in force in the Cook Islands until the Customs Amending Act is finally passed into law and the question of bringing the new' duties and exemptions into operation in those islands has received consideration. AMENDING BILL FOLLOWS. '■’As honourable, members are aware, it is the usual practice to pass resolutions introducing a now tariff without a discussion of the details. The resolutions must in due course bo followed by an amending Bill, and opportunity is thou afforded to the House of fully discussing the items of the tariff. The Bill will not be brought down until a reasonable time has been given to Parliament ami the public’ .to consider the Governments proposals,.

FORM OF TARIFF. “It will bo noticed that in the new tariff only two columns —the British preferential and the general tariff columnsare provided for. It is proposed to dispense with the intermediate tariff which appeared in the 1921 Act. This middle tariff was adopted for the purpose of being able to negotiate with other countries, but in view of the proposals which I have already outlined it is not considered that any good purpose will be served by retaining it. It is also proposed not to continue the system of suspended duties —i.e., duties at rates inserted in the schedule which may be brought into force by Order-iu-Conncil. It is thought that, owing to the fact that trading conditions so frequently change, rates proposed, say, this year might be quite unsuited to future conditions. It will also be noticed that the number of items in the tariff bus been reduced from 641 in the 1921 tariff to 146 in the proposed schedule. This bus been done by re-grouping and consolidating some of the items, and it is believed that this will make for clearer definition and a more intelligible understanding of the tariff by the general community. Honourable members will see that below each item of the now tariff the corresponding item of the old tariff is printed in heavy type, and the -rates and exemptions which are abolished arc shown in light erasure type. When the items of tho old tariff (as distinguished from the duties and exemptions) aro in the same terms as those proposed in the resolutions this is indicated by the words in heavy type, ‘as above.’ So that full information may bo available I have arranged that, where the rates of duty under the tariff agreements with Australia or South Africa differ from those under the British preferential tariff, these rates arc specially shown, On this occasion the items in the tariff have been numbered and an index has been made up for general convenience. It is proposed lo lay on (he (able of the House at an early date tho report of Iho Tariff Commission in order that honourable members may linvo lime to study it before tho Tariff Bill comes down. THE OFFICIAL SUMMARY The following is fho official statement compiled by the Customs Department showing tho principal alterations made by the revised Customs tariff introduced into tho House of Iteprescnfativcs to-night:— Cattle ami horses (other than stud), formerly dutiable, are now free. Maize, formerly 2s per cental under the British preferential tariff (8.P.T.) reduced to Is. \V neat and Pour now based on sliding scale of duties decreasing and increasing as tho current domestic value in the country of export increases or decreases. If that value is 5s fid per bushel for wheat or £l3 per ton for flour, the duty is Is lit per bushel, or £3 10s per ton. Eor every variation in value tho duty varies inversely by the, same amount. Duty on biscuits (other than ships), cocoa, and chocolate and confectionery, all kinds, is 20 per rent B.P.T'. and 40 per cent general (nriff G.T. Formerly such biscuits wore 2d B.P.T. and 3d per lb G.T. Cocoa and chocolate were 3d B.P.T. and 5d per lb (I.T. Confectioner,- {oilier than chocolate confectioner.) was 2d B.P.T. and 2d per lb G.T. Chocolate confectionery was 3d per lb or 20 per cent, B.P.T’. and 5d per Ih or per cent, according to method of packing. Foroign-grown lemons, previously Id, arc now 2d per lb. Macaroni and vennccilli, free 8.P.T., and 20 per cent. G.T., from July 1 next; formerly 20 per cent, and 35 per cent. Egg pulp and similar preparations, now 25 per cent, and 15 per cent,; old rates 20 per cent, and 35 per cent. Salt, still free 8.P.T,, but 25s per ton G.T. ' Preparations from animal glands and tissues, formerly 20 per cent and 33 per cent,, now free. Surgical appliances for wear, now exempt from all duty. Baw cotton now free; formerly Id per lb. ' molenms and rubber matting and rugs free 8.P.T., and 20 per cent. G.T. from July 1 next; formerly 20 per cent, and 35 per cent. Cotton, linen, and silk piece goods (other E an laces and nets), plain table cloths, towels, quilts, sheets, and similar articles, from July 1, 1928, free B.P.T. and 15 per rent, G.T.; formerly such piece goods woven or marked for cutting up and such towel quilts, etc., were 20 per cent, and 35 per cent. Plain cotton and linen piece goods wore free B.P.T. and 10 per cent. G.T, while silk piece goods were 10 per cent. B.P.T. and 13 per cent. G.T. {Meat wraps and cheese bandages, formerly 10 per cent. G.T., now free. Boot soles and heels of rubber, formerly 10 per cent, and 30 per cent., are now free B.P.T. and 20 per cent. G.T. Leather hags and leather manufactures, previously 20 per cent. 8.P.T., and 35 per cent. G.T., are 23 per cent, and 43 per cent. Eiibbcr hot water bags and bottles, formerly 20 per cent. B.P.T’. and 35 per cent. 0.T., will from July 1 next be free and 20 per cent. Plain glass bottles or jars between one and eight fluid ounces, from April 1 next will be 20 per cent, B.P.T. and 40 per criit, G.T.; formerly these were free B.P.T. and 10 per cent. G.T. Bottle and jars exceeding eight fluid ounces, now 15 per cent. 8.P.T., and 33 per cent, G.T.; these bottles were formerly 10 per cent, and 23 per cent,, mid jars free and 10 per cent.

Earthen; glass, roofing tiles, ridging, and finiais, formerly 20 per cent. G.T; now 25 per emit. Cement and asbestos sheets, roofing slates, and tiles, formerly 10 per cent. B.P.T. and 20 per cent. 0.T., will from July 1 next be free and 15 per cent.

Plaster pul]) sheets and plaster board, now 20 per cent. B.’P.T. and 40 per cent. G.T'.; formerly 10 per cent, and 20 per cent.

Earthenware and ohinawaro for table use. from July 1 next, free B.P.T. and 20 per cent. G.T.; formerly 20 per cent, and 35 per cent. Great organs, previously 20 per cent 8.P.T., and 35 per. cent. G.T., are now free from all countries.

Wrapping paper in largo-sized sheets nr rolls, now Os 6d per cwt 8.P.T., and 10s Od G.T.; was previously 20 per rent, or 5s per cwt, whichever is the higher, and 33 per cent., or Ss Od per cwt. Wrapping paper in small sizes, now 55 per cent. G.T.; previously 40 per cent. Paper, n.c.i., in largo shots, is now free from all countries: formerly free B.P.T. and 20 per cent. G.T. Adding and computing machines and instruments, accounting and bookkeeping machines, cash registering machines, and combined adding and typing machines, free 8.P.T.; were formerly 20 per cent. Electric machinery or appliances, free 8.P.T., and 20 per cent. G.T.; were previously free and JO per cent. Electric locomotives now included in this item. Wireless broadcast receiving sets, mounted in cabinets. 10 per cent, B.P.T'.; and .'lO per cent G.T.,: formerly free and 10 per cent. Power-driven spray pumps, including outfits therefor, arc free from all countries; formerly pump only was free. Tractors suited for warehouses, wharves, or pavements, now free 8.P.T., and 10 per cent. G.T'.; formerly, 10 per Lcni. and 35 per cent. Many machinery items appearing in the old tariff have beep oniiUcd, but it these are of a class mad* 1 in New Zealand (hey will be subject to 20 per rent. B.P.T. and 40 per cent. G.T. It of a kind not made in Xew Zealand the Minister may approve of their admission free B.P.T. and 20 per cent- G.T. Brass valves and cocks, hydro-extrac-tors. electric insulators, and oil engines, if of a class made in New Zealand, now 25 per cent, and 45 per cent., otherwise free anti 20 per cent. Corrugated sheet iron, formerly 2s per cwt B.P.T. and 3s G.T,, will, after July 1 nest, be free and 20 per cent. Brass pipe fittings, formerly free or dutiable according to the class of pipes for whi'ch they were fittings, are now 20 per cent. B.P.T. and 45 per cent, G.T. Wrought iron screwed pipes over fiin in internal diameter, formerly 20 per cent, jj PT ami 33 .per cent. G.T., unless for casing, are nojy fret* JK - ceut *

Metal window sashes or frames, now 25 per cent. B.P.T. and 45 per cent. G.T., were formerly 20 per cent, and 35 per cent.

On motor vehicles imported with unassembled bodies suited or designed for carrying passengers, body duties now aro 5 per cent. B.P.T. and 10 per cent. G.T.; formerly they were 10 per cent, on first £2OO and 5 per cent, on the remainder 'B.P.T. and 15 per cent, on tho first £2OO and 75 per rout, on the remainder G.T. Unrefined linseed oil in large containers is now 0d B.P.T. and Is 3d G.T. per gallon, instead of Cd and Is. White lead ground in oil, now (is B.P.T. and 0s G.T., formerly 10 per cent. B.P.T. and 20 per cent. G.T. Paints and varnishes arc now 20 per cent. B.P.T. and 30 per cent. G.T.; formerly 15 per cent, and 25 per cent. Specific gravity refined mineral oils increased from .870 to .830, which will admit free practically ail transformer oils. Laths and shingles, formerly 2s per 1000, now 10 per cent. Bough sawn timber, formerly 2s per 100 super feet, is now 6s, except in tho case or sizes not le.-s than 25 feet in length and having a minimum cross sectional area of not less than 150 square inches, when tho duty is 3s. Sawn dressed timber, formerly 4s, now 7s 6d per 100 super feet. Wooden doors, formerly 20s per cent. B.P.T. and 35s per cent. U.T., now 25 per cent, and 45 per cent. Spoonblado oars and sculls now free from all countries; previously 20 per cent, and 35 per cent. Hardwood polos dressed or shaped specially suited for power transmission lines, formerly 20 per cent. B.P.T. and 35 per cent. G.T.; now free. Cut corks and bungs free G.T.; formerly 10 per cent.

Crown seals, formerly freo B.P.T. and 1 10 per cent. G.T,, now 20 per cent, and | 40 per cent, Stained glass windows, formerly 20 per cent. B.P.T. and 35 per cent. G.T., now free.

Several item? which were previously 25 per cent. B.P.T. and 40 per cent. G.T., are now 45 per cent. G.T., while various items formerly 20 per cent. B.P.T. and 35 per cent. G.T. are now 40 per cent. G.T. In those eases the British preferential rate has not been increased. Tiro general tariff on certain items has been increased from 10 per cent, to 20 per cent. Some of these are surgical, dental, and scientific instruments, bicycle tyres, sheet and plate glass, artificers tools, holts and nuts, sewing machines, metal woodworking and similar machinery and appliances. Kinematograph films, formerly Id per foot G.T., now 5d per foot. British-made films are still free. Bennett in bulk and power-driven churns remain free 8.P.T., but are now 20 per cent. G.T. NO ALTERATIONS. The following are some of the items upon which n 0 alteration has been made:—Grain and pulse, manufactured or unmanufactured (other than maize, wheat and flour), tea, candies, preserved fish, dried fruits, fresh fruits other than lemons, matches, soap, starch, sugar, cigarettes, cigars, tobacco, ale, spirits, wines, disinfectants, dyes, toilet preparations, rubber lyres for motor vehicles, cardboard and oilier similar boards in largo sizes, paper n. c. i. in rolls not less than 10 inches wide, manufactured stationery, agricultural implements and machinery, dairying machinery n. e. electric lamps, traction engines, iron bars, bolts, channel tee and rolled girders, metal cordage, iron rails exceeding Tin, rails and rail fittings for tramways or railways, wire netting, metal woven wire mid plain metal wire, bicycles and tricycles, vegetable oils other than linseed and fish oils, cod liver oil, waxes, basketware and wickcrware, brushes, manures, nets and netting, ami tanning materials. The resolutions give the benefit of section 143 of the Customs Act, 1915. to the importer, and with the exceptions indicated above apply to all goods imported or entered after September 15. Certain alterations are also made in the list of goods exempt from primage duty. The resolutions a lso maintain tho Australian and South African tariff agreement. BRIEF DISCUSSION

COMPLETE EiFSfiE RECIPROCITY URGED At the conclusion of the Minister's stalemeat Mr M. J. Savage (member for Auckland West) said it . was impossible to discuss the resolutions in detail, but he would like to learn what the Government really had in mind. Was tho tariff to bo revenueproducing or was it for tho laudable purpose of encouraging industries? Ho feared that British preferential tariffs would be only a paper provision since trade would go to the countries to which money w» lent. If lnr iff was meant to assist industry and so develop employment, then it was worth supporting. Mr Savage commented on tho small amount of business done between New Zealand and Australia. Ho criticised tho incidence of the timber duties, arguing that some safeguard, was desirable, for (he people against, higher prices being charged by Kcw Zealand sawmillers. Mr G. IT. Eoibes (Ilunumi) said that farmers and manufacturers had lately been passing resolutions in favour of a reduction of duties other than (hose on British goods, and the tariff, which was intended to be protective of the industries, tended io create a monopoly within the country, and there should ho an efficient Board of Trade to see that the. P CO P'° were not subjected to higher prices for protected goods. Sir Joseph Ward (Invercargill) said lie hoped the Minister would furnish a more convenient statement of the proposals. So far as ho could seo there was no reduction in (ho preference to British goods. Tin; preference was only given by increasing tbo tariff on foreign goods. What was needed was a reduction in the British preferential duties, otherwise the consumer could not expect any benefit in (he prices ho had to pay for goods. So far as lie could sec (he relief granted in the tariff was not going to benefit the man whose income tax had lately'been increased. lie urged that tho imposition of a high tariff wall would mean an increase in tho cost of articles to tho consumer. Mr H. E. Holland (Leader of the Opposition) said ho hoped that when the Bill was introduced it would do something to conserve (he interests of the people of New Zealand and those engaged in (he production of goods peculiar to New Zealand. Safeguards like that applied in tha case of wheat should bo provided in the timber and other industries. Mr Holland stressed the need for complete Empire reciprocity. If we granted preference in trade, he said, wo should get a similar concession in tho financial market. Mr A. Harris (Waitcmata) thought it unwise to exclude foreign trade by unduly raising the preference to British goods. He deprecated the remission on raw cotton as likely to damage the local woollen industry by opening the way to a mixture of cotton with wool. Mr T. M. Wilford (Unit) said the Minister claimed that the proposals made for a reduction of the cost of living, and at present members could not gainsay that. He was, however, disappointed at the small amount of benefit the motor body building concerns received under the proposals. New Zealand could produce motor bodies as good as any to be found anywhere, and the encouragement of local builders would increase the available employment. All parts of the Empire should do their utmost, to spend their money as far as possible among themselves. Mr Wilford said ..there lately had been a tendency in New Zealand to build up associations corresponding with what the Americans called trusts, and these tended to limit production, Mr W. J. Girling (Wairau) commended the encouragement given to the woollen manufacturers of New Zealand. The discussion was carried on by Messrs W. E. Parry (Auckland Central). W. A. Vcitch (Wanganui), and E. J. Howard (Christchurch South), and after tho Minister had briefly replied the resolutions were agreed to.

THE SCHEDULES The extracts from the second schedule do no more than give the chief items of the proposed new tariff, the items that differ from the old rates; and not all of these. There arc only two tariffs—British Preferential and General. The first quote in all cases refers to the former, the second to the latter; where there is only one quote the rate is the same in each tariff.

On and after July 1, 1928, free; 20 per cent, ad val. Australian Treaty rate, 30 per cent, ad val. Meals, potted or preserved—2o per cent, ad val.; 40 per cent, ad val. Australian Treaty rate, 2d per lb, except on mutton birds (20 per cent, ad val.). Milk or cream, preserved, evaporated, or dried, and including any of the foregoing in combination with casein, sugar of milk, or other milk product—--25 per cent, ad val.; 45 per cent, ad val.

Pickles—3s per gallon; 4s Gd per gallon.

Sauces, chutney, soy, and catsup, in vessels of ten gallons capacity and under—4s per gallon; Gs per gallon. Egg pulp and white or yolk of eggs, whether desiccated, liquid, frozen, or other, also any similar preparation of egg—2-5 per cent, nd val.; 45 per cent, ad val.

ANIMALS, AGRICULTURAL PRODUCTS, FOODS, AND GROCERIES. Live animals, including cattle and horses—l'rce. Animals, food for, of all kinds, including horse and cattle spices and condiments, proprietary or j otherwise; mixed bird seed—2o per j cent, ad vaL; 40 per cent, ad val, Chaff —£l per ton. Grain, and pulse, ' unground and unmanufactured, viz,.— I (1) maize, Is per cental, 2s per cental ; (2) wheat, when the current domestic value at the port of export to New Zealand is 5s Gd per bushel of GUlb the duty shall be Is Id per bushel of 601 b, provided that (a) when the current domestic value at the port of export to New Zealand exceeds 5s 6d per bushel of 601 b the rate of dutv shall bo decreased by id (half-pcaifj - ) per bushel of GUlb for every Rl (halfpenny) or fraction of id (half-penny) by which the said current domestic value exceeds 5s Gd; and (b) when the current domestic value at the port of e/port to New Zealand is less than 5s Gd per bushel of GOlb the rate of duty shall bo increased by Rl (halfpenny) per bushel of 601 b for every id (half-penny) or traction of id (halfpenny) by winch the said current domestic value is less than 5s Gd. Grain and pulse, ground or manufactured, viz.—(1) barley flour, prepared, 2s Gd per cental; (2) bran or pollard, Is per cental; (3) maize, flaked, 5s per cental, 7s per cental; (4) malt (whole or ground), rice malt, 5s per cental, 7s per cental; (5) oats or oats in admixture with other grain, id per Jb, id per lb; (6) pearl barley, id per lb, fid per lb; (7) peas (split), id per lb, Rl per Jb; (8) wheat-flour, including wheatmeal and similar preparations of wheat, when 'the current domestic value at the port of export to New Zealand is £l3 per ton of 2,00011) the duty shall he £3 10s per ton of 2,0001 b, provided that (a) when the current domestic value at the port of export to New Zealand exceeds £l3 per toil of 2,0001 b the rate of duty shall bo decreased by Is per 2,0001 b for every Is or fraction of Is by which the said current domestic value exceeds £l3; and (b) when the current domestic value at the pift of export to New Zealand is less than £l3 per ton of 2,0001 b the rate of duty shall be increased by Is per 2,00l)lh lor every Is or fraction of Is by' which the said current domestic value is loss than £l3; provided, further, that whore wheat-flour, including wheatmeal and similar preparations ot wheat, is imported in packages weighing less than 1501 b the current domestic value thereof shall lie determined as if such goods had been, imported in packages weighing 1501 b or such other standard weight as the Minister may approve;. Oatmeal and rolled oats, Australian Treaty rate—2s Gd per cental. Hops, Australian Treaty rate, 9d per Onions—£l per ton; £1 R)s per ton.

Salt—Free; £1 5s per ton. Sugar of milk in containers capable of bolding not less than 561 b net weight on declaration by a manufacturer of infants’ foods that it wall be used only by him in the manufacture of such foods— Free; free. Australian Treaty rate, 15 per cent, ad val. DRUGS, CHEMICALS, ETC.

Baking powder, yeast and similar preparations, yeast foods—2o per cent, ad val.; 40 per cent, ad val. Chemicals and chemical preparations, including photographic chemicals—2o per cent, ad val.; 40 per cent, ad val. Essences, culinary or flavoring—2o per cent, ad val.; 40 per cent, ad val. Essences, synthetic—viz., amyl acetate, amyl butyrate, amyl caprionatc; amyl formate, amyl isovalorate, benzaldehyde, ethyl acetate (acetic ether), ethyl benzoate, ethyl butyrate, ethyl formate, methyl benzoate, methyl salicylate, oenanthic ether; and similar acids. alcohols, aldehydes, esters, ethers, ketones, phenols, or other similar substances, suitable for the manufacture of culinary or flavoring essences or perfumes, as may he approved by the Minister—Free; 20 per cent, ad val. Glycerine, crude or refined—Free; 20 per cent, ad val. Medicinal preparations (except wines) containing GO per cent, of proof spirit or less; medicinal preparations, drugs, druggists’ sundries, and apothecaries’ wares, n.c.i.also aerated water makers’, cordial makers’, and brewers’ drugs, chemicals, and other sundries, n.e.i.—2o per cent, ad va!.; 40 per cent, ad val

Opium—2o per cent, ad val.; 10 per cent, ad val.

Rennet, in table!; form or in liquid form in containers having a capacity of one pint nr under; rennet in powder, in small packages suitable for retail sale—--20 per cent, ad val.; 10 per cent, ad val.

Rennet—Free; 20 per cent, ad val. Saccharin, in tlio form of tablets, pilules, granules, or cachets, each containing not more than 4 grain of saccharin in combination with at least 10 per cent, of alkali—2o per cent, ad val.; 40 per cent, ad val. Apparel and rcady-mado clothing, hosiery—2s per cent, ad val.; 45 per cent, ad val.

Potatoes —£l per ton; £1 per ton. Seei I f» —viz., canary grass seed, hemp seed, linseed, lucerne seed, maw seed, millet seed, sorghum seed, unmixed— tree; free. >Solid wort—(kl per lb. Vegetables, fresh, dried, or preserved —2O per cent, ad val.; 40 per cent, ad val.

Vegetables, fresh, including beans and peas in pod, Australian Treaty rate freo (this docs not include onions in their natural state and potatoes). Aerated waters and beverages—2o per cent, ad val.; 40 per cent, ad val. Cocoa and chocolate, including cocoa beans roasted or crushed, also cocoa or chocolate mixed with milk or with any food substance whatsoever—2o percent. ad val.; 40 per cent, ad val. (toffee, essence of, and essence of coffee mixed with milk or with any food substance whatsoever —20 per cent, ad val.; 40 per cent, ad val. Australian Treaty rate—2s per cent, ad val. (fruit juices, unsweetened, in containers having a capacity of less than Igal, fruit juices sweetened, syrups, raspberry vinegar, sweetened—2o percent. ad val.; 40 per cent, ad val. Citrus fruit pulps, including fruit juices containing such percentage of citrus fruit pulp as may be determined by the Minister, sweetened or unsweetened. in bulk or otherwise—2o per cent, ad val.; 40 per cent, ad val. Biscuits, other than plain and unsweetened, or dog biscuits—2o per cent, ad val.; 40 per eein. ad val. Confectionery, including medicated confectionery, liquorice, and sugared or crystallised fruits—2o per cent, ad val.; 40 per cent, ad val.

Lard, slcarine, and refined animal fats—2o per cent, ad val.; 40 per cent, ad val.

Stcarine, on declaration that it will be used only in the manulacturo of candles, matches, soaps, leather, or other articles approved by the Minister —Jd per lb; Id per lb. Kish—viz.. (I) anchovies, salted, in casks or other containers capable of holding 2Sib net or over—free; free. (2) Kish, fresh, smoked, dried, pickled, salted, preserved by cold process, or preserved by sulphurous acid—lt's per cwt; 15s per cwfc. Co) Kish, potted ami nreserved—viz., salmon, including any liquor, oil. or sauce—lijd ner lb; 3d per lb. (1) Kish, polled and preserved, including any liquor, oil, or sauce—2d per lb; 3d ner lb. Fruits, dried—viz.. (I) currant, s, dates, ligs, prunes, raisins—free; (2) not elsewhere enumerated—2d per lb; 4d j)er lb.

South African treaty rate—fruits, dried, other than dried apples—free.

Fruits, fresh—(l) apples and pears— Id per lb; lid per lb. (2) Apricots, cherries, grapes, medlar.?, nectarines, passion I'ryjt, peaches, plums, quinces, tomatoes—ld per lb; Id per lb. (->) Lemons—ld per lb; 2d per lb. (I) Blackberries, currants, gooseberries, raspberries, and strawberries—id per lb; id per lb. (3) Bananas, grapefruit, mandarines, and oranges—free; Id per lb. South African Treaty rate — free.

Fruits, preserved in juice or syrup--25 per cent, ad val.; 45 per cent, ad val. Fruits preserved in juice or syrup, fortified with alcohol to any extent exceeding 40 per cent, of proof spirit, shall he charged 80s per liquid gallon on such juice or syrup, in addition to the appropriate duly on the total value of the goods. Australian Treaty rate —BS per cent. ad val. Trees and plants—viz.: ( ! ) Fruit trees and plants—viz., apple, apricot, blackberry, cherry, currant, gooseberry, lemon, lime, loganberry, nectarine, orauge. peach,, pear, plum, quince, and raspberry—2s per cent, ad val.; 45 per cent, ad val, (2) Flowering trees and plants—viz., rose—2s per cent, ad val.; 15 per cent, ad val. Jams, jellies, marmalade, and preserves—2d per lb on the actual or reputed weight, whichever is the greater; 4d per lb on the actual or reputed weight, whichever is the greater. Australian Treaty rate, 2jd' per lb. Macaroni, vermicelli, spaghetti, egg noodles, and similar alimentary pastes— Up to and including June 30, 1228, 2D ,per ad val.; 40 per cent, ad val.

Bags and sacks of textile or felt; filter bags and slicatlis—2o per cent, nd val.; 40 per cent., ad val. Boot and similar laces, of any material other than leather—2o per cent, nd val.; 40 per cent, ad val. Braids and bindings, all kinds; cords of wool, cotton, silk, imitation silk, artificial silk, or of combinations of (lioso materials with one another or with any other materia!- —20 per cent, ad val.; 40 per cent, ad val. Brattice cloth of jute or hessian— I ho; 15 per cent, ad val. limiting, in the piece—Free; 15 per cent, ad val.

Buttons, crochet and similar—2o per cent .ad val.; 40 per cent, ad val. Colton, raw—Free; free. Cotton and other waste, engineers’— Free; IQ per cent, ad val. Drapery—2o per cent, ad val.; 40 per cent, ad val. Feathers, ornamental, including ostrich feathers; artificial flowers, leaves, or sprays; natural flowers, leaves,, and sprays, dyed, painted, or similarly treated —25 per cent, act val.; 45 per cent, ad val. South African Treaty rate, 15 per cent, ad val. Floor coverings—viz.: (1) Carpets and. floor coverings—2s per cent, ad val,; 45 per cent, ad val. (2) Linoleum and similar floorcloth, mats, matting, and floor rugs, of rubber or similar material —Up to and including Juno 30, 1925, 20 per cent, ad val.; 40 per cent, ad val.: on ami after July 1, 1928, Irce; 20 per cent, ad val. Australian Treaty rate on rugs of woo! or containing wool, 25 per cent, ad val.

Fin's and other similar skins, and articles made (herefrom—viz.: (1) Fur skims,-green or sun dried—Free ; lice. (2) Furs and oilier similar skins, dressed or prepared, but not made no in any way—ls per cent, ad val.; 15 per cent, ad val. (3) Furs or imitation fur.s wholly or partly made up into apparel, rugs, or other articles; fur trimmings and imitation fur trimmings—2s per cent, ad val. ; 45 per cent, ad val. Haberdashery—2o per cent, ad val.; 40 per cent, ad val.

Hair, natural or imitation, curled, waved, or made up in any wav to make it suitable for wear—2s per cent, ad val.; 45 per cent, ad val. Hairpins, hatpins, safety pins. and. toilet pins—2o per cent, ad val.; 40 per cent, ad val. Hats and caps in any stage of manufacture, including hat hoods—2s per cent, ad val.; 45 per cent, ad val. Australian Treaty rate —30 per cent, ad val.

Lace, laces, and ribbons—2o per cent ad val.; 40 per cent, ad val.

Millinery of all kinds, including trimmed inns, caps, and bonnets—2s per cent, ad val.; 45 per cent, ad val. Tailors’ trimmings—viz.: (1) Haircloths and imitation haircloths—Frrc; tree. (2) Silesias veronas. Italian oloflns. and oilier lining materials of such descriptions as may ho approved by the Minister—Free; 15 per cent, ad val.

Tarpaulins, tents, sails, rick and wagon covers—-2ii per cent, ad val.; 4U per cent, ad val. Textile piecegoods of coitou. linen, jute, hemp, oilier vegetable fibre, cr combinations of these materials with OHO another :—(1) Having thereon or therein patterns, devices, or designs which indicate that they are to be cut up: Up to and Including June JO, 1228 —2O per cent, ad val.; 40 per cent, ad val. (2) So woven or marked as to indicate that, they are to be cut up: Up to and including June .80. 1928 —20 per cent ad val.; 40 per cent, ad val. (8) Not being tucked, sewn, or otherwise similarly worked: Up to and including June 80. 1228—Free; 15 per cent, nd val. (Note.—Textile piecegoods of cotton. linen, jute, hemp, or other vegetable fire, or combinations of these materials with one another, hemmed or whipped in lieu of a selvedge, shall not be deemed to be sewn or similarly worked.)

Textile pk'mgoods. composed of silk, imitation silk (other than mercerised cotton), artificial silk, or of combinations of these with one another, or with any other material except wool or hair;—(l) Having thereon or therein patterns, devices, or designs which indicate that they are to be cut up: Up to and including June 30, 192? —20 per cent, ad val.; 40 per cent, ad val. (2) So woven or marked as to indicate that they are to be cut up; Up to and including June 30, 1925—20 per cent.-ad val.; 40 per cent, ad val. (3) Not being tucked, sewn, or otherwise simi lariy worked : Up to and including Juno 30, 1928—10 per cent, ad val.; 15 per cent, ad val.

Textile piecegoods of cotton, linen, jute. hem]), other vegetable fibres, silk, imitation silk, artificial silk, or of combinations of these materials with one

another, or with any oilier material (except wool or hair), whether plain, hemmed, whipped, or similarly worked, and plain tablecloths, table napkins, towob, quilts, sheets, and similar plain articles which have been manufactured wholly from such pieeegoods merely by cutting, hemming, or any similar operation: On and tier July 1, 1028—Free; 15 per cent, ad v.d. Cotton pieeegoods—viz.: Tubular woven cotton cloth specially suited for use as meat wraps, cheese bandages, or caps—Free free. Textile piecogood.s— via.: Dress nets, curtain nets, embroidery nets, and similar nets. laco curtain material, and veilings, all kinds; also muslins of .such descriptions as may be determined by the Minister—2o nor cent, ad val.; 40 per cent, ad val. Textile' pieeegoods, including textiles of wool or containing wool—2o per cent, ad val.; 40 per cent, ad val. Australian Treaty rates: Textile pieeegoods of wool or containing wool, blankets. blanketing, shawls, and rugs of wool or containing w 001—25 per cent, ad val. All articles made of textile, felt, or other pieeegoods, or of any combination of the same, wholly or partly made up or manufactured, and not being apparel or clothing cither wholly or -partly made up—2o peri cent, ad val.; 40 per cent, ad val. Umbrellas, parasols, and sunshades—--20 per cent, ad val.: 40 per cent, ad Tal. LEATHER. GRINDERY, RUBBER. Leather—viz.: (1) Bookbinders’ leather of qualities approved by the Minister and under conditions prescribed by him—Free; 10 per cent, ad val. (2) Chamois leather —20 per cent, ad val.; 40 per cent, ad val. (0) Goatskins and kid skins, however dressed: Persians; reptile skins, dressed or undressed—Free; free. (4) Hide leathers, kangaroo skins, and wallaby skins, crust or rough tanned, bub undressed—s per cent, ad val.; 10 per cent, ad val. (o) Hog skins—Free; 10 per cent, ad val. "(6) Leather, japanned or enamelled; also such other leather specially suited for furniture and upholstery work, as may be approved by the Minister, and under conditions proscribed by him—Free; free. (7) Sole leather being bends each weighing 14lb net nr over—3d per lb; 5d per lb. (8) Leather belts (not being apparel), and belting, wholly or partly composed of leather—ls per cent, ad val.. or 3d per lb, whichever rate returns the higher duty; 25 per cent, ad val., or 5d per lb, "whichever rate returns the higher duty. Portmanteaux, trunks, bags of leather or of leather cloth, attache cases, suit cases, and similar receptacles (not including basket-ware, wiekenvare, oi receptacles made of similar materials)—2s per cent, ad val.; 45 per cent, ad val. Australian Treaty rate, 30 per cent, ad val. Rubber, manufactured of, viz:—(1) Articles composed wholly or principally of rubber, viz.;—(a) Water beds and cushions, ice bags and caps, air beds, air cushions, urinals—free; 20 per cent, ad val. (b) Hot water bags and hot water bottles up to and including June 30, 1928—20 per cent, ad val.; 40 per cent, ad val. On and after July 1, 1928, free; 20 per cent, ad val. (2) Rubber gloves, free; 20 per cent, ad val. (3) Rubber or guttapercha solutions and cements, free; 10 per cent, ad val. (4) Rubber tyring, suited for use on perambulator wheels, free; 10 per cent, ad val. (5) Rubber tyres, viz.:—bicycle, tricycle, perambulator, and similar, and inner tubes of_ rubber for pneumatic tyres, not exceeding in diameter—free; 20 per cent, ad val. (6) Rubber tyres, rubber tyring, and inner tubes of rubber lor pneumatic tyres—lo per cent, ad val.; 35 per cent ad val. (7) Rubber tyre repair outfits for bicycles, cycles, and motor vehicles, consisting of rubber solution, sheet rubber, and such other articles us may be enumerated by the Minister—free; 10 per cent, ad val. (S) Rubber valves and teats for feeding bottles, and rubber teats for use iu feeding animals—free; 20 per cent, ad val.

Saddlery, harness, whips, and whip thongs—lll) per cent, ad val.; 40 per cent, ad val.

GLASS, CHINA, EARTHENWARE. Bottles and jars, empty plain glass, not being cut or ground, except as specified, viz.:—(l) Bottles or jars specially suited for the distribution of milk or cream, all bottles or jars ground only at the neck for stopper or cap, infants’ feeding bottles with or without attachments —free; 20 per cent, ad val. (2) Other kinds, viz.:— (a) Having a capacity exceeding one fluid ounce, but not exceeding eight fluid ounces: Up to and including March 31, 1928—free; 20 per cent, ad val. On and after April 1, 1928—20 per cent, ad val.; 40 per cent, ad val. (b) Having a capacity exceeding eight fluid ounces—ls per cent, ad val; 05 per cent, ad val. (c) Others, free; 20 per cent, ad val. Wain empty stono bottles, plain empty earthen jars, up to Jin in diameter at tho month, whether wickered or not —free; 20 per cent, ad val. Bricks, fireclay, and refractory materials, viz.;—(1) Firebricks, 20 per cent, ad val.; 40 per cent, ad val. (2) Bricks, free; free. (.3) Refractory materials u.e.i., viz;—Canister, silica clay, silica bricks, magnesite, bricks, and similar bricks, blocks, or linings, specially suited for use in furnaces, retorts, and similar articles —free; free. (4) Fireclay (ground) and fireclay goods—2o per cent, ad val.; 40 per cent, ad val. Building materials, viz.:—(l) Roofing tiles, ridging, and fmials, glass, and earthen—lo per cent, ad val.; 25 per cent, ad val. (2) Sheets (plain or corrugated), roofing slates and tiles, ridging, and fmials, composed of cement and asbestos or of similar materials; Up to and including June 30, 1928—10 per cent ad val.; 20 per cent, ad val. On and after July 1, 1928—free; 15 per cent, ad val. (3) Plaster-pulp sheets, plaster board, and similar materials—2o per cent, ad val.; 40 per cent, ad val.

China-ware, earthenware,and porcelainware, viz.—Bowls, cups, saucers, plates, jugs, dishes, ten, pots, and such similar articles, suited for table use, as may ho approved by tho Minister; Up to and including June 30, 1928—20 per cent, ad val.; 40 per cent, ad val. On and after July 1, 1928—free; 20 per cent, ad val.

Chinawarc, earthenware, pnrcelainwarc, and stoneware—‘2o per cent, ad val; 40 per cent, ad val. J)rai nago pipes drainage tiles, conduit pipes, earthen—-0 per cent, ad val.; 40 per cent, ad val. Flooring, wall, hearth, and garden tiles—2o per cent, ad val.; 40 per cent, ad val. Glass (sheet, common window or plate), whether polished, colored, bent, or otherwise, cut to any size or shape—free; 20 per cent, ad val. Glass (hovelled, silvered, or _ with rounded or polished edges), mirrors, and looking glasses (framed or unframed) —25 per cent ad val.; 45 per cent, ad val. Glassware: Globes and chimneys for lamps, lamps, lanterns, and lampwick—--20 per cent, ad val.; 40 per cent, ad vai. Stone, viz.:—(l) Granite, marble, or other stone, in the rough or rough sawn, not dressed or polished—free; free. (2) Granite or other stone and imitation stone, viz.:—(a) Dressed or polished—2s per cent, ad val.; 45 per cent ad val. (b.) Articles made therefrom or from cement—2s per cent, ad val.; 45 per cent, ad val. (3) Marble (dressed or polished) and articles made from marble—2s per cent, ad val.j 25 per cent, ad val. (4) Slates specially ■suited for the manufacture of billiard tables—free; free. FANCY GOODS, ETC. Camera covers and . cases—2s per cent, ad val.; 45 per cent, ad val. Clocks, time registers, and time detectors—2o per cent, acl val.; 40 per cent, ad val. Fancy goods and toys 2 sporting, gaming, and athletic requisites, including billiard requisites, fishing. tackle (arti-

| ficial Hies and other baited hooks), walking sticks, combs (hair and toilet) .—2O per cent, ad val.; 40 per cent, ad val.

Films for cinema(ograpli or riiml.iri instruments: (i) Suitable for uso only with homo cinematographs—free; Id per lineal foot. (2) Others—free; 3d per lineal foot. Jewellery, plate (gold or silver), platedwarc—2o per cent, ad val.; 40 per cent, ad val. Australian Treaty rate—2s per cent, ad val. Lay figures, busts, and dress stands—--20 per cent, ad val.; 40 per cent, ad val.

Magic lanterns, cinematgraphs, and ! similar instruments, including rn.cocsories peculiar thereto—2o per cent. a : l val.; 40 per cent, ad val. Mouldings in the piece and panels suited for use in picture frames or fur-niture-making, in building construction, or for similar purposes—2o per coat, ad val.; 40 per cent, ad val. Australian Treaty rate—2s per cent, ad val. Phonographs, gramophones, graphophonos, and similar instruments, including accessories peculiar thereto—2o per cent, ad val.; 40 per cent, ad val. Tuning forks, and other appliances, peculiarly suited for use in tuning musical instruments —Free; 20 per cent, ad val. Photographic goods—2o per cent, ad val.; 40 per cent, ad val. Sensitised surfaces, and albumonised paper, plain, not being postcards or other stationery—Free; 20 per cent, ad val. Statues, statuettes, casts, and bronzes—2o per cent, ad val.; -40 per cent, ad val. Tobacco pipes, pouches, and cases, cigar and cigarette holders and cases, cigarette papers—2o per cent, ad val.; 40 per cent, ad val. Toilet preparations and perfumery, including perfumed 0i1—25 per cent, ad val.; 45 per cent, ad val. PAPER AND STATIONERY. Albums, all kinds—2o per cent, ad val.; 40 per cent, ad val. Articles made of cardboard, papier maehe, or similar material—viz..: (1) Flower pots, tabic and household utensils—2o per cent., ad val.; 40 per cent, ad val. (2) Cream mugs, honey jars, and similar receptacles, printed or otherwise —Free; tree. Cardboard, pasteboard, wood-pulp board, corrugated board, millboard, iibro board, straw board, and clothJincd board—2o per cent, ad val.; 40 per cent, ad val. Crayons, all kinds —Free; 20 per cent, ad val. Directories of Now Zealand, or of any part thereof ; covers'* for directories —25 per cent, ad val.; 45 per cent, ad val. Envelopes, plain—2s per cent, ad val.; 45 per cent, ad val. Envelopes, printed, lithographed) or embossed—3o per cent, ad val.; 50 per cent, ad val. Handbills, circulars, programmes, play bills, printed posters, trade catalogues, price lists, and fashion plates. (Note. —This shall not apply to trade catalogues or price lists of the goods of linns or persons having no established business iu New Zealand.) —Gd per lb; Is per lb. Ink powders and ink pellets—2o per cent, ad val.; 40 per cent ad val. Ink, printing, black, in packages containing not less than lewt, tho current domestic value of which does not exceed 7d per lb —Free; 20 per cent, ad val.

Ink, printing, stencilling, and similar inks—ls per cent, ad val.; 35 per cent, ad val.

Ink, including writing, drawing, and marking ink—2o per cent, ad val., or 2.s per galon, whichever rate returns tho higher duty; 40 per cent, ad val., or 4s per gallon, whichever rate returns tho higher duty. Taper, or cellophane hags, all kinds—--25 per cent, ad val.; 55 per cent, ad val.

Paper or cellophane hags, printed or lithographed—3o per cent, ad val.; 60 per cent, ad val. Australian treaty raio—3o per cent, ad val. Emery paper, emery cloth, and glass paper, cut into shapes, iu rolls, or in sheets—Free; 20 per cent, ad val. Monotype paper, in rolls, suitable for use with monotype machine —Free; 20 per cent, ad val. Paper, imprinted—viz., true vegetable parchment- glazed, transparent, greaseproof paper, greaseproof imitation parchment paper, and similar paper of such, qualities as may be approved by the Minister—Free; free. Paper (other than wrapping paper), waxed, imprinted; also such paper printed and then waxed—Free; 20 per cent, ad val.

Paper or celligJ-anc, and paper or cellophane wrappers, printed, lithographed, or ruled—Free; 25 per cent, ad val.; 55 per cent. _ ad. val. Wrapping paper, printed or imprinted—viz.: (1) In_ sheets of size not less than 20in by loin, or the equivalent or in rolls not less than lOiu wide —6s (3d per cwt; 10s Gd per_ cwfc. 12) In sheets of size less than 20in by loin or tho equivalent or in rolls loss than 1 Oin wido (except such rolls specially suited for industrial or similar purposes in such widths not exceeding 2in as the Minister may determine)—2s per cent, ad val.; 55 per cent, ad val. Stationery and paper, manufactured •—viz., account books, scribbling books, fetter books, copying letter books, counter books, guard books, copy books with headlines on each page, drawing hooks, sketch books, diaries, birthday books, scribbling, and letter blocks; book covers, book markers, billhead, invoice, and statement forms, cheque, and draft forms; tags, labels, all kinds; printed window tickets, blotting pads, Christmas, New Year, birthday, Faster, and other booklets and cards; printed, lithographed, ruled, or cmbosscd_ stationery—2s per cent. ad. val.; 45 per cent, ad val. Stationery, cards, printers’ menu, programme.' calendar, Christmas, and .similar, of cardboard, celluloid, or similar material, edged, or having embossed or printed thereon such words as “Menu,” “Calendar.” “Christmas Greetings.” hut otherwise imprinted, and suited to he completed in New Zealand-—2O per cent, ad val.; 40 per cent, ad val. METALS AND MACHINERY. Bellows—2U per cent, ad val.; 40 per cent, ad val. Bolts, and holt ends, up to 2! in in length, including insulator bolts, u.e.i.; nuts, blank or screwed; metal threaded screws, screws for wood; setscrews, engineers’ studs, taper pins, and split pins; rivets and washers—Free; 20 per cent, ad val. Buckles, and similar articles, wholly of metal (other than precious metal), oven if covered with leather or cloth— Free; 20 per cent, ad val. Chain, and chains, metal (other than key, watch, bracelet, pendant, eyeglass, and similar chains, and chain made of precious metal), plain, or with hook, swivel, or ring atttachcd—Free; 20 per cent, ad val.

Cartridges, cartridge cases, and materials for the manufacture thereof—viz.; (1) Cartridges—(a) Shot, 10 to 24 bore—3s per 100 or 30 per cent, ad val., whichever rate returns the higher duty; 5s per 100, or 50 per cent, ad val., whichever rate returns the higher duty, (h) Shot—2s per cent, ad vai.; 45 per cent, ad val. (c) Ball, .22 calibre—Free; 20 per cent, ad val. (d) Others—2o per cent, ad val.; 40 per cent, ad val. (2) Cartridge cases—(a) 10 io 21 bore—ls (id per 100, or 30 per cent, ad val., whichever rate returns the higher duty; 2s 6d per 100, or 50. per cent, ad val., whichever rate returns the higher duty, (b) Others—--25 per cent, ad val.; 45 per cent, ad val. (3) Parts of cartridge cases, including tubes for the manufacture of cartridge cases; gun wads, all kinds—3o per cent, ad val.; 50 per cent, ad val. (4) Shot and bullets—los per cwt; 20s per cwt. (5) Metal cups for the manufacture of cartridge cases—Free; free. Guns, tools, and ammunition, specially suited for use in whaling—Free; 20 per cent, nd val. Fire engines; chemical fire engines; chemical fire extinguishers, including

such chemicals for charging tho same as may bo approved by tho Minister; fire hose, and couplings therefor, portable lire escapes, lire ladders, also fire reels, on declaration that they will he used only by lire brigades; and such other articles (including firemen’s helmets) peculiar to uso by lire brigades or in fire extinguishing, as may bo approved by tho Minister—Free; 20 per cent, ad val. Fish hooks, unmounted and without attachments—Free; 20 per cent, ad val.

Galvanised iron manufactures, made up from galvanised iron, or from plain sheet iron and then galvanised—2s per cent, ad val.; 45 per cent, ad nil. Australian Treaty rate—3o per cent, ad val.

Incubators for poultry raising—2o per cent, ad val.; 40 per cent, ad val. Iron drums, empty, not exceeding ten gallons capacity—Free; 20 per cent, ad val.

Lawn mowers—2o per cent, ad val.; 40 per cent, ad val. Adding and computing machines'and instruments; accounting and bookkeeping machines; cash registering machines, not including recording paper; combined adding and typing machines; typewriters (including covers) ; duplicating machines and apparatus; addressing machines—Free ; 20 per cent, ad val.

Churns, power driven, including butter workers; butter packers, butter pounders, and chcoso presses—Free; 20 per cent, ad val Dairying machinery, including coolers, but not including coil pipes or similar articles; machinery specially suited for uso in the manufacture of dried milk, casein, sugar of milk, or other milk product; also tho following articles on declaration that they will be used only in dairy factories, or iu thonianui'acturo of dried milk products —viz., vacuum pans, vats, or tanks, lined with glass, porcelain, or enamel, milk pasteurisers (not being coil pipes or similar articles) —Free; I'rcc. Engine governors and turbing governors—Free; 20 per cent, ad val, Machinery or appliances, electrical—viz.: (1) Machinery or appliances peculiar to tho generation of electricity, to the transformation of pressures of electric currents, or to tho conversion of one typo of electric current to another; electric motors: slide rails fo electric; generators or clcctic motors—Free; 20 per cent, ad val. (2) Switch boards, fuse boards, and distribution boards or boxes for electric circuits; shunt or voltage regulators; starters or controllers for electric motors; rheostats, and resistances, n.c.i. .including reactance or choking coils, for tho reduction or control of electric currents, condensers, relays, electro-magnets, switches, wall plugs and shoes or sockets therefor, circuit breakers, circuit makers, cutouts, fuses, wire or cable connectors and similar articles, and terminals; lightning arresters for the protection of electrical apparatus—Free; 20 per cent, ad val. (3) Carbons or electrodes for arc lamps, for electric furnaces, or for electric welding—Free; 20 per cent, ad val. (4) Electrical appliances peculiar to electro-plating, electro-chemistry, electro-metallurgy, surgery, telegraphy, telephony, including wireless broadcast receiving sets not mounted in cabinets, but not including cabinets or parts of cabinets for such sots; X-ray tubes and electrical vacuum tubes not suitable for purposes of illumination—Free; 20 per cent, ad val. (5) Electric locomotives; trolly poles or collectors for electric traracars or electric locomotives; frogs, crossings, and line-ears, for overhead conductors for electric railways or tramways—Free; 20 per cent, ad val. (G) Metal poles (not being pipes, piping, tubes, or tubing), specially suited for use in electrical transmission lines— Free: 2tl per cent, ad val. (7) Insular,od cable and wire; carbon in block, sheer, or rod; mica, vulcanite, insulating tape, and other insulating materials n.c.i,, not including insulating piping or tubing or insulating fittings for pipes—Free; 20 per cent, ad val. (S) Sparking pings for oil engines— Free; 20 per cent, ad val. (9) Wireless bioadcast receiving sots mounted in cabinets—lo per cent, ad val.; 30 per cent, ad val.

Windmills—2o per cent, ad val.; 40 per cent, ad val. Australian Treaty rate —25 per cent, ad val. Machinery, machines, machine tools, and appliances—viz.: (1) Anvils, forges, and hearths—viz., blacksmiths’ and similar—Free; 20 per cent, ad val. (2) Blacksmiths’, braziers’, assay, and treadle-power bellows—Free; 20 per cent, ad val. (3) Boring and welldrilling machinery; rock drills, and diamond drills; coal cutters—Free; 20 per cent, ad val. (!) Blowers, and fans,viz., exhaust, blast, and ventilating—Free; 20 -per cent, ad val. (5) Card clothing suitable for nso in woollen mills and paper mills—Free; 20 polecat. ad val. (6) Crucibles—Free; 20 per cent, ad val. (7) Grinding machines, emery, and similar; emery and similar wheels—Free; 20 per cent, ad val. (S) Grinding mills, grinding pans, ball mills, tube mills, bone crushers, corn mill, coffee and spice mills, food chopping, mincing, and similar machines— Free; 20 per cent, ad val. (9) Knitting, kilting, and sewing machines —Free; 20 per cent, ad val. (10) Peculiar to metal working, wood working, stone working, or glass working Free; 20 per cent, ad val.

Electric insulators; gas heating and gas cooking appliances; valves, cocks, and similar articles, of brass or other copper alloy—-25 per cent, ad val.; 45 per cent. ad. val. Hydro extractors; oil engines—2s per cent, ad val.; 45 per cent, ad val. Air compressors, gas compressors--10 per cent, ad val.; 20 per cent, ad va I.

Electric cooking and electric boating appliances—2o per cent, ad val.; 40 per cent, ad val. Other kinds—2o per cent, ad val.; 40 per cent, ad val. Australian Treaty rale—3s per cent, ad val. Artificers’ tools, not including brushes or brusinvarc; and tho following tools—viz., axes, hatchets, spades, shovels, forks, picks, mattocks, hammers, scythes, shccp-shoars, reaping hooks, scissors (not less than Htin iu length), butchers’ and other cleavers and choppers, hand saws, sawblades (machine or hand), hill-honks, bush-hooks, slashers, and hedge knives —Free; 20 per cent, ad val. Australian Treaiv rate —25 per cent, ad val.

.Hardware, hollow-ware, and ironmongery; manufactured or partly manufactured articles of metal, and manufactured or partly manufactured articles of metal in combination with any other material—2o per cent, ad val.; 40 per cent, ad val. Printers’ type and material—viz., (1) Printing typo and printing materials suited only for the use of printers; zinc plates or copper plates for photo-lithographic work—Free; 20 per cent, ad val._ (2) Stereotypes electroplates, matrices, half-tone and line blocks—2s per cent, ad val.; 45 per cent, ad val. Propelling screws, metal, including only bosses and blades—Free; 20 per cent, ad val. Kails for railways or tramways, including lay-outs, points, and crossings for the same; rail fastenings—viz., fish-plates, creep-dips, tic-irons, hearing brackets, bed-plates, east-iron chocks, and bored iron bars—Free; 20 per cent, ad val. Road graders and tar sprinklers— Free; 20 per cent, ad val. , Window sashes or frames, metal (now item, formerly classed as motal manufactures) —25 per cent, ad val; 45 per rout, ad val. Carriages, carts, drays, wagons, perambulators, and tho like vehicles, not including motor vehicles—2o ; er cent, ad val.; 40 per cent, ad val. Australian Treaty rate—2s per cent, ad val.

Cars, wagons, and trucks, railway and tramway—2o per cent, acl val.; 40 per cent, ad val. Australian Treaty rate—2s per cent, ad val. Carriage, shafts, polos, spokes, and felloes, dressed; bent carriage timber—--20 per cent, ad val.; 40 per cent, ad yal,

Ax to;, axle-arms, axle-boxes, ami axle-caps, oilier tiian those peculiar to motor vehicles, motor cycles, or cycles —Free; ‘2O per cent, ad val. Undercarriage springs, suited For the manufacture or repair of vehicles, including locomotives—Free; ‘2O per cent, ad val. Metal fittings, mountings, and trimmings, suited for the manufacture or repair of vehicles —Free; 10 per cent, ad val. GREASES, OILS, PAINTS. Blacklcad, grate and stove polishes, pastes, and liquids—2o per cent, ad val.; 40 per cent, ad val. Faints, colors, varnishes, and similar materials—viz., (I) Whitelead ground in oil—(3s per cut.; 9s per cud. (2) Paints and colors, ground in liquid —paints mixed ready for use, enamel paints, ships’ antifouling composition, paint-thinuors, driers, kalsomino, distempers, and similar preparations, in powder form—2o per cent, ad val.; 30 per cent, ad val. (3) Varnishes, lacquers, Brunswick black, japans, lithographic varnishes, printers’ ink reducer, tcrebine, gold size, liquid stains for wood, metallic paints, and liquid medium for mixing with the same, petrifying liquids suited for waterproofing concrete, plaster, and similar surfaces, or for use as paint, fused gums for the manufacture of varnishes —2O per cent, ad val.; 30 per cent._nd val. (4) Preparations for removing paint and varnish—2o per cent, ad val.; 30 per cent, ad val. (5) Putty and wood-fillers—£3 10s per ton; £5 per ton. ((3) Paints and colors, dry; barytes, whiting, and chalk—Free; free. TIMBER, WOODENWARE, FURNITURE. I’imbcr, sawn and dressed —7s (3d tier 100 sup. ft; 7s Gd per 100 sup. ft. Furniture and cabine.twaro, other than metal, including chairs of wood with wicker, bamboo, or cane seats, billiard tables, mantelpieces other than stone, doors and sashes, wooden, plain, or glazed—2s per cent, ad val.; 45 per cent, ad val. Handles, broom, mop, hoe. rake, and similar—2o per cent, ad val.; 40 per cent, ad val. Poles of hardwood, dressed or shaped, specially soiled for electric power transmission lines—Free; free. MISCELLANEOUS. Powders for adhesives and liquids for use with the same, put up for household use; mucilage, gloy paste, and similar prepared adhesives, in packages of less than one gallon—2o per cent, ad val.; 40 per cent, ad val. There are many others not here recapitulated.