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Auckland, who have plant enough to supply blocks for all the requirements of the whole colony. We have timber grown in the colony called "mangian," which we use for shells of blocks ; it is equal in strength and durability, and very much lighter than elm ; but we have to use iron and lignum-vitse for sheaves, as we have as yet found no timber suitable for sheaves in the colony. B. Blakey.

Sulphur "Works. No. 172. Evidence of Mr. J. A. "Wilson before the Commissioners on Local Industries, at Auckland, 10th May, 1830. Mi name is J. A. Wilson. lam the owner of White Island. I have been manufacturing sulphur for about two years. I have a lai'ge amount of plant, some of which has answered very well, some has not. The sulphur that we are manufacturing at present is for the purpose of sheep-dip. We have now a large stock on hand for sale; but we find that the industry has to struggle against the prejudice that exists against any colonial-made article, although the quality is equal to the imported article. In this struggle we are assisted by the small duty of Is. per hundredweight, and we beg that this duty may not be removed. We do not request that the duty be increased, as we think we can. struggle through without any increase of duty. This request applies to all kinds of sulphur that may be in the market, including sulphur for sulphuric-acid manufacture. An attempt is about to be made to get the duty removed from sulphur imported for sulphuric-acid manufacture — i.e., sicilicain sulphur. Now, I object to this, because sicilicain sulphur is a manufactured sulphur, being sublimed from low ores brought up to a high standard —and this is the very thing that we have to accomplish to compete with them ; hence I think that the duty ought not to be removed. This industry has so far grown up under the protection of a duty imposed on the imported article ; and when this industry is fairly established I have no objection to the removal of the duty. Regarding sulphuric-acid manufacture, I would recommend to the Commission that a duty should be imposed upon the imported article, to stand for not less than three years —I should say 15 per cent, duty, as is imposed upon certain other chemicals. The effect of such a duty would be that sulphuric acid would in a very short time be manufactured in the colony. We have already been applied to to supply sulphur to such a manufacturing company, and negotiations are in progress to that end. We can supply the sulphur, and the consumer will not pay any more on account of the duty being imposed ; but we simply use the duty as a lever to foster our industry. We need not expatiate upon the advantages the colony would obtain from this industry : it must be evident to the Commission. We therefore hope every effort will be used to foster it. The reason I appear is because my son who manages the work is not in Auckland at present. J. A. Wilson".

Flax Manufacture. No. 173. Evidence of Mr. Alfred Oldhaji before Mr. Commissioner Tinne. Orakei Eoad, Eemuera, 12th May, 1880. My name is Alfred Oldham. I have been in New Zealand for twenty-two years; of that time I have been about six years engaged in the various industries connected with the manufacture of Phormium, tenax —flax-dressing, scutching, baling, spinning, carding and weaving, twine-making and rope-making. For the last two years I have been engaged in weaving floor-matting from Phormium-tenax fibre, and can make an article which has been amply proved to be more durable than cocoa-matting, and which I can supply to the retail sellers at a price below what they can obtain it from the importers. But if 1 have to supply the importers, allowing them the same profits as they now get from the imported article, 1 can hardly pay wages. If a duty were impose® to such an extent as would cause the present wholesale dealer (importer) to transfer the trado to me, the article I would make would not cost any more to the consumer; and the retail dealer or shopkeeper would derive as much or more profit from it than he is now allowed by the importer. I have seen five-quarter matting in a passage in the Supreme Court in Auckland, which cost the Government, through the importer's hands, 3s. 9d. a yard. I supply phormium matting, made in Auckland, the same width and of much better quality, for 2s. lid. a yard : thus there is a clear loss to the Government of lOd. a yard, which they pay to the importers; while my industry is starved almost out of existence. On the average of the various widths of matting —that is, taking broad and narrow together —the difference in cost is about 6d. a yard against the consumer if he buys matting imported from abroad. Matting made of phormium has been thoroughly tested by the Railway Department, and has been pronounced superior to the imported coir. I have applied to the railway authorities to allow me to contract for the supply of all they require, whereby the Government would be saved about Gd. a yard on all the matting used; but 1 am told that all the store contracts are let to one man for a particular class of goods (in which matting is included), and he is an importer. Although my factory is now small, it is large enough to supply far more than is used in Auckland; and if my trade were increased by the trade now going to the importers coming to me instead, it would enable me not only to make the article at a cheaper rate in the long run (by the adoption of more machinery and the division of labour), but in time I should be able to make an export of it. The fibre prepared for my special use is of a different finish to that required for rope-making ; and the effect of a thorough establishment of my trade would be to steady the flax-dressing industry, and enable the flaxdresser to get better profit by being able to sort his fibre. Alfred Oldham, Onehunga.