9186. Tell us what is the stacking charge at Melbourne?- I cannot find that out.

9187. But the figures which you give are simply valueless unless you can give us the comparative figures at capital ports in other places?- I will send the particulars in or bring them personally. At Williamstown the berthing dues of a 6,000 ton boat for the time it is tied to the wharf are ½d. per ton per day, which works out at £12 10s. a day. At Fremantle for the first seven days for the first 4,000 tons it is 1d. per ton per day.. Any tonnage over that is ½d. per ton, the same as Williamstown. That makes a difference to the boat berthed at Fremantle of £8. 6s. 8d. per day, that is , for the first six days.

9188. What you mean is that the rate of £10,000 is excessive, but you are not able to give us figures by which the Commission will be able to ascertain whether that charge is excessive?- I can quote the South Australian stacking rates on the railway.

9189. That is the country rates?- Yes. In South Australia at inland stations it works out at 3½d. per ton per year. In this State the rate works out at 2d. per ton per year.

9190. Then the advantage is with this State?- It is slightly. On the question of wharfage at Fremantle I have only taken one line, that is strippers and harvesters set up. The estimate is by measurement, or cubic contents. 9191. What are the charges at Fremantle?- Six shillings per ton wharfage and 6d. per ton harbour improvement rate, and there is a handling charge, a flat rate of 3s. A machine which measures six tons would amount to 42s. for a harvester.

9192. What are the comparative charges at Port Adelaide?- I cannot say what they are at Port Adelaide. I can at the other ports.

9193. You must compare a principal port with another principal port, but I can tell you what the charges are. At Fremantle the Sunshine people can land a Sunshine harvester for £2. 16s.; at Port Adelaide for 6s., and at Melbourne for 13s. 4d.? - I am not surprised at that. Would the contention of our Association for representation on the harbour trust come within your scope?

9194. That has been brought before us by Mr. Stanistreet, but we will here anything you have to add, if you like?- I will hand in some figures I have here--

     Total tonnage handled for year ended 30th  June, 1914, 944,000 tons.  Total tonnage handled for year ended 30th June, 1915, 753,000 tons.  On 16th June, 1916, at Fremantle, wheat stacked, 1,282,000 bags; wheat shipped in 1916 to that date, 976,000 bags; equals 188,000 tons.  Stacked at railway sidings, about 150,000 tons; total, 338,000 tons.

In regard to taxation, my branch is opposed to land taxation, on the principle that in regard to farming lands it is a direct tax on industry, because farm lands can only be considered in one light, a business proposition. It is not a speculative concern at all. At any rate it has not been for many years. It is considered that the taxation should be on the commercial value of land, that is, the value of the land in the open market.

9195. Do you not think that it would be very disturbing to alter the whole business of taxation and would it not provide a source of litigation for years to come?- It is provided in connection with other commercial concerns. I brought the matter under the notice of the chief assessor of the Taxation Department, and asked what he did in the case of land going above Government values, and he said the circumstances would govern the case. If the land in the open market exceeded the Government values, and he said the circumstances would govern the case. If the land in the open market exceeded the Government price the Taxation Department would raise the value accordingly. There are instances where land has been held by joint lessees. They have taken up more than 1,000 acres, and they are within the scope of the Taxation Act, and have been charged with the tax on the excess land. We have an instance of that in a holding of 1,700 or 1,800 acres of which 600 acres was wodgil country, and my branch considers that in such cases where taxation has been paid on worthless country the tax should be refunded. In regard to local taxation and administration by ;local governing bodies in the Bruce Rock district, owing to the bad season last year no one could pay their rates. I think only about six persons in the district paid their rates and the secretary was belting everyone about for their dog taxes and wheel taxes, so as to make up his salary. It was felt that there was something wrong in an arrangement of that kind, where the secretary should be employed at a salary in excess of the collectable rates.

9196. What do you suggest that the Government should do?- When it hands certain powers to the local body, if the local body cannot manage its affairs, do you think the Government should step in?- We want to stop the work of possible cliques in making impossible assessments and appointing an administrator, whose cost is out of all proportion to the work he does.

9197. Should not that be a matter for the voters of the local authority?- That is quite right, but most of them are without votes on account of their arrears.

9198. But the secretary is only doing his duty in collecting the rates and it should not be inferred that he is collecting rates for his own salary?- The fact of it was that a number of women and children in the district who were in a deplorable condition had to pay away the few coppers or shillings they had to the official who was practically doing nothing for his salary.

9199. You must not say that against an officer; I will not allow it, and we shall decline to listen to any statement which reflects upon a man who is only carrying out his duties?- In regard to timber for farm buildings. It is necessary for farmers to have timber for farm buildings at a low rate to enable them to give their wives and children some comfort in their dwellings. Hence my branch advocates a very low rate for timber on railways. The next item I wish to refer to is land rates, that they should be in accordance with the commercial unimproved value.

9200. What do you mean by that?- That is, in accordance with their value in the open market.

9201. By Mr. VENN : That would be hard to regulate?- The fact of land being a business proposition, there would be some business basis to go upon.

9202. By the CHAIRMAN : Do you suggest that the land which the Government sell is not worth the price charged?- You tell us you come from Bruce Rock, where under the amended legislation the land