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dependent for its prosperity on the fruit industry, and the Committee urges that this proposal be given effect to. Evaporated Fruits, Vinegar, <&c. Then there is the question of the encouragement of the manufacture of preserved and evaporated fruits, cider, vinegar, &c, and in this connection your Committee recommends that the terms of the Sale of Food and Drugs Act, 1908, as regards vinegar be rigidly carried out. Fruit-cases, Sulphur, and Imported Machinery. With the ever-increasing scarcity and the cost of suitable timber, and the impossibility of meeting- the increased demand at reasonable prices, your Committee is of opinion that no bar should be put upon the importation of cases or case timber, either by Customs duties or otherwise ; also that the planting of Pinus insignis and other suitable timber in fruitgrowing districts should be encouraged or carried out by the Government. Sulphur is so very largely used for spraying that the Committee recommends the consideration of its being produced locally instead of being imported at a very high price. Where it is necessary to import machinery for the successful carrying-on of the fruit and allied industries, such machinery, where it cannot be manufactured in New Zealand, should come in free of duty. Orchards for Soldiers. Where returned soldiers decide to take up land for fruitgrowing it is recommended that they should receive small acreages of high-class land, upon which they might cultivate vegetables, small fruits, &c, until their trees come into bearing. Orchard-tax and Advances. Owing to complaints regarding the administration of the proceeds of the orchard-tax your Committee recommends that a Government nominee should have a seat on the board of directors of the New Zealand Fruitgrowers' Federation. Provision is now made under the Fruit-preserving Industry JAct, 1913, for advances to the extent of £9,000 in any one case for the purpose|of establishing cool stores for fruit, fruit-canning works, &c, and when a greater amount is required in any district the sum can be procured only by application through or by another applicant. Your Committee therefore recommends that the limit should be raised. Increased Production of Butter-fat per Cow. Your Committee has taken considerable evidence on the question of increasing the yield of butter-fat, and has found that the average is 1(51 lb. per cow, which is far too low in a country so favourably situated for dairying as New Zealand. When it is considered that there are 793,000 dairy cows in use, and that an increased yield to 200 lb. of butter-fat per cow would produce about £2,700,000 in extra money, the importance of the subject can be readily understood. This suggested increase of 39 lb. of butter-fat per cow is not unreasonable in view of the fact that the production per cow increased from 1421b. in 1910-11 to 1611b. in 1916-17, and that many herds are at present producing 200 lb. —indeed, some produce 2501b. and 3001b., and in exceptional cases 400lb. An increase of fat per cow would result in a reduction in the cost of production, and in the opinion of the Committee the utmost endeavour should be made to bring about such increase. It was stated by a reliable witness that it costs £13 12s. 6d. per annum to run the average cow, including capital outlay and labour, which, if correct, on a production of 161 lb. of butter-fat per cow, makes the cost Is. 8-3 d. per pound, while on 1801b. the cost is Is. 6d., and on 2201b. it is Is. 2-Bd., which illustrates the point. Testing of Herds. The question of testing is all-important, especially when it is considered that m 1918-19 only 17,000 cows were tested out of the large sum total in New Zealand.