H.—44a

17

practice to dealing with industrial matters that closely affect the common interests of the members, including the demands of workers' organizations and proposed legislation dealing with coal-mines. It takes no part in the fixation of selling-prices, these being arranged by each company separately according to its own circumstances. Among its by-laws are enactments that "No commissions, bonus, rebate, fares, passages, hotel expenses, or allowances of any kind shall be made to any employee of any customer, either by any firm or member or their representative," and that " the provisions of the Secret Commissions Act must be strictly adhered to." The income earned by capital in mining is subject to the ordinary income-tax. For local rating purposes it is the practice to assess the value of the coal presumed to be in the area worked by a coal company. In those cases where the land is privately owned the lessor's interest and the lessee's interest are separately assessed, but as leases invariably provide that the lessee shall pay all rates and taxes arising out of the mining operations, the payment of county rates usually falls upon the company. As soon as a colliery is opened up the Valuation Department assesses the value of improvements effected, and values the coal in situ. In those cases where counties impose rates on capital value, rates are paid on the valuation of the improvements, and on valuation of the coal presumed to be in the area. Wherever counties assess upon the unimproved value only, county rates are imposed upon the valuation of the coal. A certain amount of dissatisfaction exists with the methods of the Tax Department in regard to allowance for depreciation in assessing income for tax purposes, and with the principle of assessing all the coal in situ for local rates. 4. LABOUR. The number and classification of persons employed in the coal-mines of New Zealand for each year from 1878 inclusive are set out in Table 13.

Table 13.—Labour and Output.

The number of workers in and about the mines increased fivefold, comparing the average for 1879-81 with the number in 1914. The ratio of output to labour has increased at a still more rapid rate, so that the output per person employed underground increased nearly 70 per cent, between 1878 and 1916. It is worth noting that the three years of the war period, 1915-17, show the highest triennial average of output per man. The output per underground worker is higher than in most

3—H. 4 lα.

Persons employed. Tons raised per Person employed Underground. Year. Above. Total. Below. 1878 1879 1880 1881 1882 1883 1884 1885 1886 1887 1888 1889 1890 1891 1892 1893 1894 1895 1896 1897 1898 1.899 1900 1901 1902 1903 1.904 1905 1906 1907 1908 1900 1910 1911 1912 1913 1914 1915 1916 1917 1918 147 361 393 338 392 388 414 466 512 416 485 590 506 525 590 531 556 554 617 688 803 717 763 833 1,174 1,143 992 1,159 1,136 1,365 1,130 1,053 1,176 1,050 988 1,090 1,102 366 888 890 1,145 1,213 1,111 1,275 1,251 1,334 1,277 1.196 1,298 1,393 1,274 1,347 1,381 1,447 1,599 1,843 2,006 2,082 2,135 2,525 2,436 2,518 2,767 2,902 3,032 3,463 2,925 3,198 3,197 3,558 3,106 3,000 2,893 2,892 513 802 1,038 |963 1,043 1,249 1,283 1,483 1,605 1,499 1,689 1,717 1,846 1,693 1,681 1,888 1,899 1,799 1,937 1,912 2,003 2,153 2,460 2,754 2,885 2,852 3,288 3,269 3,692 3,910 3,894 4,191 4,599 4,290 4,328 4,250 4,734 4,156 3,988 3,983 3,994 443 475 540 456 440 503 481 468 477 523 563 533 516 618 588 609 627 609 593 600 655 665 609 651 687 662 641 633 634 706 681 590 639 711 750 715 703