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a 100-per-cent. duty on manufactured jewellery, and would request special attention to the working of New Zealand stones, such as greenstone, quartz, &c. We would also suggest that the following articles should be allowed to come in duty-free : Gallery-machine work of gold in the rough, jeweller's and lapidary's tools and materials. The demand in New Zealand being so limited that it would not warrant any one in laying down the costly machinery necessary for their production, and as they are required in the manufacturing here, it would aid in the establishment of the industry to admit them free. Trusting that you may consider these suggestions worthy of your consideration, We have, &c, Alt'. Reynolds. D. Gamier. Herman Penzhalz. Ant. Teutenberg. Seymour Wells. John Ayres. C. Goodwin.

No. 114. Messrs. A. Reynolds and C. Goodwin, Jewellers, to the Auckland Chamber of Commerce (forwarded to the Commissioners on Local Industries). Gentlemen, —■ Auckland, 6th April, 1880. In answer to your invitation, we beg to lay before you the following facts in connection with the manufacturing-jewellery trade : The manufacture of greenstone and quartz jewellery assumed considerable importance in this city, employing a number of hands. Capital was invested, and machinery introduced, and there was every appearance of establishing a trade that would be a permanent benefit to this city and province. About thre^ years ago a merchant's house in Dunedin sent to Europe stone in the rough state to be cut and mounted, which has led to the complete ruin of the trade here, it being found impossible to compete with the prices at which they are enabled to sell. As you invite suggestions, we would propose the imposition of such a duty as will prove prohibitive to the importation of manufactured jewellery, and are of opinion that no less a duty than 100 per cent, will avail anything. We are aware that 100 per cent, seems a very large duty to ask for ; but, wherever in Europe ours is an old-established industry, machinery and other appliances are so perfected that production is accomplished by means of boy and girl labour, and at a price that precludes us from making ours a New Zealand industry, unless in the early stage of our efforts a large duty such as we ask for is imposed. No doubt, when this industry is thoroughly established here, and appliances perfected, a much smaller duty will be sufficient. The question now is, Shall we make the trade of a working jeweller a New Zealand industry, by fostering it in its infancy to the necessary extent, or shall we prevent its establishment by withholding the necessary fostering measures ? We have, &c, Au?. Reynolds, C. Goodwin, (for the trade.)

No. 115. Evidence of Messrs. A. Reynolds and Seymour Wells before Messrs. Commissioners Tiune and Burns, at Auckland, 30th April, 1880. Mx name is Alfred Reynolds, lapidary, residing in Albert Street, Auckland. I have been in business as a lapidary thirteen years in Auckland. Referring to my letter and complaint therein stated, I and the working jewellers request certain alterations in the Customs tariff on jewellery to the extent of 103 per cent. This is asked for as a matter of trade, and, if the importation of. manufactured jewellery continues, the trade will be ruined here, if it is not so in fact now. The amount realized from the sale of jewellery manufactured in Auckland used to bs between £300 and £100 per week, the greater portion of this being greenstone jewellery. This trade is now nearly extinct. A number of hands were employed at this trade ; they are now idle. I thiitk, if a duty were imposed, the consumer would not pay any more for the article than at present, as I know that a gold chain was sold lately for £7 10s. per ounce, whilst I am aware that the same chain could be made in Auckland and sold for £6 10s. per ounce. The difficulty is with the shopkeepers : they are able to import and sell cheaper than we can manufacture, and they have a larger profit on the imported article, but the consumer does not purchase any cheaper. [At this stage Mr. Seymour Wells, a manufacturing jeweller, entered the room, and gave evidence along with Mr. Reynolds.] The trade is unable to compete with the importer at present without an import duty, as the jewellery in other countries is principally made by children at very low rates ; but we are well aware that the consumer does not derive any benefit from the imported article over the article manufactured in the colony; in fact, the consumer very often pays a higher price for an inferior imported article. Alfred Reynolds, Lapidary. Seymoue Wells, Jeweller and Assayer.

No. 116. Evidence of Mr. Baxter, Jeweller, Dunedin, before the Commissioners on Local Industries, at Dunedin, 18th May. 1880. I mat say, gentlemen, that I have been fifty years in the jewellery business, and I have never seen the trade in the state it has been here during the last three years. We have, in fact, nothing to do. Indeed, even medals, or anything of that kind required by Agricultural Societies, are not given to the manufacturing jewellers in the place to make, but are sent Home for, either to England or Scotland, With your permission I will read you a short statement of our grievances;