I.—lob.

10

[o. B. BUSSELL.

Tinned Tobacco (Duty, 3s. 6d. per Pound).

Merchant's average buying-price, 12s. 6-9 d. per mille. Duty, Retailer's average buying-price, £1 14s. per 17s. 6d. per mille = 1424 P er cerit - mille, duty paid ; average selling-price, £2 15s. Examples.—Old Gold Cigarette: Cost, 9s. 9d.; duty, 17s. 6d. per per mille: profit, £1 Is. per mille =62 per mille = 180 per cent. Tabs Cigarette : Cost, 9s. 6d.; duty, 17s. 6d. cent. per mille = 185 per cent. Scissors Cigarette: Cost, 6s. lOd.; duty, 17s. 6d. per mille = 255} per cent.

Merchai Tobac< at drawing Supplies f 10 Company of New Zi rom the Ai :aland (Lira merican Jted). Retailer drawing Supplies from the Mi jrchant. Brand. JS| rt 3m 8.9 Ph,h g§ ■*? gPH PQ 5^ « a s a -a a 3 o Ph a 2m Cm <3 2 Ph o -d * 3 +» P 3Ph S X o p, Ph M O cj rt g S3 3° to t»l £?d o cs_; *i a 3^ $£•§ m s — » R 2 3 c3 p. n at In rf'O .2 d Hi . *- 0 "~" **£ an ■ o£ ft * i d p o Ph S ft <ia td o E Ph 44 <d o E Ph "o ** p dPn Ph i o d « — Ph 0 a ° g « Capstan, 1 oz. 2 oz. 4 oz. Havelock, 2 oz. 4 oz. 8. d. 2 8 2 7 2 4 2 8 2 8 s. d. s. d. 3 2 0 6 3 2 0 7 2 11 0 7 3 2 0 6 3 2 0 6 Per Cent. 181 22$ 25 18 18 Per Cent. I 20-45 - I 1 s d. s. d. 6 8 10 8 6 8 8 0 6 5 8 0 6 8 8 0 6 8 8 0 a. d. 4 0 1 4 1 7 1 4 1 4 Per Cent. 60 20 25 20 20 Per Cent. I 29 Merchant's average b' lyii g-prii je, 2s. 7d. per pou: id ; duty, 3s. 6d. ler pound = 135 pe: r cent, o: buyingirice. Ci< tan ■Mes sold in New Z 'ealand (Duty, 17s. 6d. per Mi ille). Merch Tobai lant drawing Supplies froi ceo Company of New Zea n the Ame land (Limi lean ,ed). Retailc :r drawing Si ippliea fro] the Mer< lant. Brand. Buys Case Lots at per 1,000 in Bond (Net). Sells Broken Parcels of (A) 1,000, (B) 5,000, (C) 10,000, (D) 60,000, at per Mille in Bond (Net). Proflt per Mille in Bond. Percentage of Profit rer Mille in Bond. Average Percentage 3f Profit of Vlerchant on xll Lines. Buys Broken Parcels of (A) 1,000, (B) 5,000, (C) 10,000, (D) 50,000, at per Mille, Duty paid (Net). Sells per Packet or per Tin, realising per Mille, Duty paid (Net). Profit per Mille, Duty paid. Percentage of Profit per Mille, Duty paid. Average Percentage of Profit of Retailer. Old Judge 8. d. 14 7$ s. d. (A) 19 0 (B) 18 0$ (C) 17 6$ (D) 16 7 s. d. 4 4$ 3 5 2 11 1 H$ Per Cent. 30 23} 20 18J *er Cent. £ s. d. 1 16 1 1 15 7 1 15 0$ 1 14 1 £ s. d. 2 10 0 2 10 0 2 10 0 2 10 0 £ s. d. jO 13 11 0 14 5 0 14 11$ 0 15 11 Per Cent. 38$ 40$ 42$ 45 Per Cent. Cameo 14 7$ (A) 19 0 (B) 18 0J (C) 17 6$ (D) 16 7 4 4$ 3 5 2 11 1 11$ 30 23} 20 13* 1 16 1 1 15 7 1 15 0$ 1 14 1 2 10 0 2 10 0 2 10 0 2 10 0 0 13 11 10 14 5 10 14 11$ jO 15 11 38$ 40$ 42$ 45 Vanity Fair 12 8 (A) 18 0 (B) 17 1 (C) 16 1 (D) 14 7$ 5 4 4 5 3 5 1 11$ 42i 35 27 15 1 15 1 1 14 7 1 13 7 1 12 1$ 2 10 0 2 10 0 2 10 0 2 10 0 10 14 11 |0 15 5 0 16 5 0 17 10$ 42$ 45 50 56 Three Castles, oval packets 12 8 (A) 18 0 (B) 17 1 (C) 16 1 (D) 14 7$ 5 4 4 5 3 5 1 11$ 42$ 35 27 15 1 15 1 1 14 7 1 13 7 1 12 11$ 2 10 0 2 10 0 2 10 0 2 10 0 0 14 11 0 15 5 0 16 5 0 17 10$ 42$ 45 50 56 Three Castles, cartons 14 7$ (A) 19 0 (B) 18 Oh (C) 17 6$ (D) 16 7 4 4$ 3 5 2 11 1 H$ 30 23} 20 18* 27.061 16 1 1 15 7 1 15 0$ 1 14 1 2 10 0 2 10 0 2 10 0 2 10 0 0 13 11 0 14 5 0 14 11$ 0 15 11 38$ 40$ 42$ 45 I )■ 62 Three Castles, tins .. 17 4 (A) 21 0 (B) 20 6 (C) 20 0 (D) 19 3 3 8 3 2 2 8 1 11 211 17$ 15 11 1 18 1 1 17 7 1 17 6 1 16 9 3 15 0 3 15 0 3 15 0 3 15 0 1 16 11 1 17 5 1 17 6 1 18 3 97$ 92$ 100 105 Capstan, tins 13 2 (A) 16 6 (B) 17 6$ (C) 16 7 (D) 15 1 5 4 4 4$ 3 5 1 11 40 33 26 15 1 15 7 1 14 7 1 14 1 1 12 7 3 15 0 3 15 0 3 15 0 3 15 0 1 19 6 2 0 5 2 0 11 2 2 5 110 117 122$ 130 Old Gold (A) 15 2 (B) 14 2 (C) 13 2 (D)11 8$ 5 5 4 5 3 5 1 11$ 55 45 33 20 1 11 10 1 10 10 1 10 3 19 2$ 2 10 0 2 10 0 2 10 0 2 10 0 0 18 2 0 19 2 0 19 9 1 0 4$ 57$ 62A 65" 70 9 9 Scissors 6 10 9 3 2 5 36 16 0 2 10 0 14 0 92$ Tabs 9 6 14 11 5 2 52$ 17 0 2 10 0 1 3 0 87$