B.—l [PT. IV].

PRISONS DEPARTMENT —continued. INVERCARGILL TAILORING INDUSTRY. Working Account for the Year ended 31st March, 1926. Dr. Cr. £ s. d. £ s. dTo Sundry expenses — £ s. d. £ s. d. By Sales .. .. .. .. ~ 688 12 4 Purchase of material .. .. 355 611 Closing stocks— Machine parts and repairs .. 7 12 Raw materials .. .. 13 8 5 Sundries .. .. .. 0 18 11 . Loose tools .. .. 15 4 5 — 363 7 0 28 12 10 Prison labour .. .. .. .. 491,11 0 Loss on working .. .. .. .. 186 12 10 Supervision .. .. .. .. 49 0 0 £903 18 0 £903 18 0 INVERCARGILL BOOTMAKING INDUSTRY. Working Account for the Year ended 31st March, 1926. Dr. Cr. £ s. d. £ s. d. To Opening stocks — £ s. d. .£ s. d. By Sales .. .. .. .. .. 1,308 14 0 Manufactured articles .. .. 180 5 0 Closing stocks— Partly manufactured articles .. 310 4 0 Manufactured articles .. .. 104 10 0 Raw materials .. .. .. 119 9 3 Partly manufactured articles .. 233 18 0 Loose tools .. .. . . 164 3 3 Raw materials .. .. .. 140 411 774 1 6 Loose tools .. .. .. 177 15 3 Sundry expenses— 656 8 2 Raw material .. .. .. 624 10 10 Loss on working .. .. .. .. 393 810 Tools and repairs .. .. 2 12 1 Machine parts and repairs .. 118 Lubricants .. .. .. 2 5 0 Power .. .. .. 2 4 5 Freight, cartage, &c. .. .. 6 13 2 Sundries .. .. .. 3 18 4 643 5 6 Prison labour .. .. .. .. 581 3 6 Supervision .. .. .. .. 310 0 0 Interest on capital .. .. .. 42 0 6 Depreciation on machines, &c. .. .. 8 0 0 £2,358 11 0 j £2,358 11 0 | - INVERCARGILL LABOUR CONTRACTS. Working Account for the Year ended 31st March, 1926. Dr. Cr. £ s. d. To Sundry expenses' — £ s. d. £ s. d. By Credits for labour .. .. .. .. 677 19 0 Tools and repairs .. .. ..18 16 9 Sundries .. .. . . .. I 18 6 20 15 3 Prison labour .. .. .. .. 358 6 3 Supervision .. .. .. .. 36 0 0 Interest on capital .. .. .. .. 37 17 8 Depreciation on plant .. .. .. 42 1 10 Profit .... .. .. .. 182 18 0 £677 19 0 £677 19 0

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