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some way be able to compete with English and American manufacturers. Also that, if a protective duty of 15 or 20 per cent, were imposed on all manufactured saddlery and harness imported —say for five years —local industries would be nursed, more money be circulated in employment, and, as a consequence, the public generally would reap the benefit. As far as lam personally concerned, I should be benefited at the present time by no protection, as imported goods are more profitable than those of local manufacture; but, for the future benefit of the trade of the colony, I consider that local industries should be fostered. I have, &c, James Wiseman.

No. 120. Mr. Thomas Ekeehan to W. Swanson, Esq., M.H.E.. (forwarded to Commissioners at Auckland). Sic,— Auckland, 10th May, 1880. I desire to bring under your notice the ill effects operating upon an industry in which I am engaged —namely, that of last-making. By an alteration in the tariff of last year the duty was taken off, and lasts, I understand, are now among the articles under exemption of duty. Such an alteration could not, I think, have been intended, being against the spirit of tho other matters dealt with in the tariff. It has had the effect of seriously crippling my industrial occupation ; and, although a considerable amount of capital has been expended in establishing a plant for the manufacture of lasts, yet, by the unexpected withdrawal of a small protection, which was afforded mo by the imposition of a Customs duty, I am unable to compete with the imported article, and an industry on which much has been laid out has been rendered profitless. If you, Sir, in your place in the House of Representatives, can afford me any assistance, I shall be grateful; and I shall be glad also if you could represent the matter to the Commission now sitting on local industries. I have, &c, Thomas Freeman.

No. 121. Evidence of Mr. Chables Coombes, of Coombes and Sons, Tanners, Dunedin, before the Commissioners. Gentlemen, — Dunedin, 18th May, 1880. I represent the firm of Coombes and Sons, and will state to you what the little grievance of our trade is. We have all our raw materials free —our barks and our oils. Our firm makes leather here and in Christchurch. In Victoria or Adelaide, when trade is slack there, the manufacturers send their surplus stock down to New Zealand, sell it at a lower price, and fairly swamp us. We cannot send our leathers over there, as there is a 30-per-cent. duty both in Victoria and Adelaide; so that, when we are slack here, wo are obliged to send our hides over to them, and they make them into leather and send them down to us. We require to be placed on the same footing that they are on. Since they have got a 30-per-cent. duty on manufactured leathers, let us have the same. If we admit their leather duty-free, they should allow ours to go in duty-free. Lot every man in our trade compete one with another on the same footing—that is what I contend for. I am not ashamed of our leather. Boots and shoes made from our leather gained prizes for material and workmanship at the Sydney Exhibition. Saddlery, also, made from leather made in our shop got a prize. We could get labour in Victoria for £2 a week, but lam obliged to pay the same men here £3 to £4 per week. A little while ago I had seventy men working for me; but trade became dull in Victoria, down came the leather from there wholesale, and I was obliged at once to discharge half my men. I have not thirtyfive men now. I repeat that all we require is to bo placed on the same footing as the Victorian tanners. lam not the least afraid of Victorians sending their leather down here if we were on the same footing as they are. We can produce a better article than they can ;if that article was open to them, we could send them an article which would give us a good deal of their trade. But when trade is slack there, and they send us down their leather wholesale, we are obliged to send away our hides. That gives them a double advantage over us. 163. Mr. Stevens.'] What price per pound would be sufficient to give you the protection you want ? —Just what they charge us in Victoria and Adelaide. 16i. The Chairman.'] You want 30 per cent, ad valorem. What is the value on sole-leather?— Tenpence to Is. Id. 165. Mr. Stevens.] Do you know what is the total amount of manufactured leather that comes from Victoria and Adelaide ? —No. There are only two tanneries in Dunedin to a population of over 20,000. I would ratter have free-trade than protection. 166. Mr. Bain.] Do you import the barks you use ? —Tes. IG7. Have you tried native bark ? —Tes. 168. Has it answered at all ? —-Yes, it is a very good tanning bark. 169. What is the restriction on your using it—its cost ? —I cannot get it. 170. Have you advertised for it, or made it public in any way that you want it ? —Oh,, yes ! Last year, I suppose I bought three hundred and sixty or four hundred pounds' worth. As soon as I got to work with it, and had made a start with it, I could not get a further supply. 171. Where is it got from ? —There is plenty of bark around these hills. 172. Could not the unemployed make something by going and gathering bark ?—I suppose so. 173. Is it generally known that you are a buyer of this bark ? —Yes. 174. Is the price you pay for it remunerative ? —Yes. 175. But what are the facilities for getting it ? —-Last year I went to an expense of £150 to get a bark-mill for the purpose of grinding the bark. 176. The difficulty, then, is in getting a sufficient quantity ?—Yes. I want about 40 tons monthly. 176 a. The Chairman.] Could you use that quantity a month regularly? —Yes, I do it. I had it from Southland last year. The saw-millers are throwing away thousands of pounds every year. It is no use bringing it up covered with mud, as they do from the saw-mills.