to live in and every article required to build it is increased in price. The duties are:—

Timber (Match-boarding) .. 3s. 6d. per 100 sq. ft.

                                            From United Kingdom.    From all other Countries.

Nails ... ... ... 5s. 5s. 6d. per cwt. Window Glass ... ... 2s. 2s. 3d. per 100 sq. ft. Sash ... ... ... 30 per cent. 35 per cent. Doors ... ... ... .. 4s. 6d. each Wire Doors and Windows 30 per cent. 35 per cent. Locks and Hinges ... 30 per cent. 35 per cent. Paint ... ... ... 7s. 6d. 9s. per cwt. Galvanised Corrugated Iron 20s 30s. per ton. Linoleum ... ... 10 per cent. 15 per cent. Carpet ... ... ... 10 per cent. 15 per cent.

To live as a civilised being he needs furniture, and we recognise his wants by making it as difficult as possible for him to obtain them. Of course, there are many things which to the city dweller would be indispensable, the farmer's wife can only sigh after, and she has to be content with crude household arrangements and cheap furniture and fittings. We help her to get even the bare necessities of a home by imposing duties as follows:—

                                                             From United Kingdom.       From all other Countries.

Bed ... ... ... ... ... 30 per cent. 35 per cent. Cot ... ... ... ... ... 30 per cent. 35 per cent. Blankets ... ... ... ... ... 25 per cent. 30 per cent. Counterpane ... ... ... ... 20 per cent. 25 per cent. Sheets ... ... ... ... ... 20 per cent. 25 per cent. Mattress ... ... ... ... ... 25 per cent. 30 per cent. Pillow Cases ... ... ... ... 20 per cent. 25 per cent. Looking Glass ... ... ... ... 35 per cent. 45 per cent. Dressing Table ... ... ... ... 35 per cent. 45 per cent. Alarm Clock ... ... ... ... 20 per cent. 30 per cent. Lamp ... ... ... ... ... 15 per cent. 25 per cent. Comb ... ... ... ... ... 30 per cent. 35 per cent. Brush ... ... ... ... ... 20 per cent. 25 per cent. Bedroom Ware ... ... ... ... 20 per cent. 25 per cent. Towels ... ... ... ... ... 20 per cent. 25 per cent. Boots and Shoes ... ... ... 35 per cent. 40 per cent. Suits, Tweed ... ... ... ... 40 per cent. 45 per cent. Hats ... ... ... ... ... 35 per cent. 40 per cent. Stockings ... ... ... .... ... .. 25 per cent. Men's Shirts and Singlets ... ... 40 per cent. 45 per cent. Women's Dresses and Woollen Materials 30 per cent. 45 per cent. Underclothing ... ... ... ... 40 per cent. 45 per cent. Baby's Clothing ... ... ... ... 40 per cent. 45 per cent. Imitation Jewellery ... ... ... 35 per cent. 45 per cent. Diamonds ... ... ... ... Free

But the farmer must produce in order to live, and at least we would expect that every possible chance would be given him to acquire his "tools of trade." In New Zealand and the United States, though they still retain a number of duties at customs, it has been recognised that for the development of farming it is essential that the farmer should get his implements as cheaply as possible, and all such are admitted free of duty. In Australia we encourage the farmer by increasing the cost as follows:—

                                                   From United Kingdom.     From all other Countries.

Oil Engine ... ... ... 25 per cent. 30 per cent. Plough, S.J. ... ... ... 25 per cent. 30 per cent. Plough ... ... ... ... 20 per cent. 25 per cent. Harrows ... ... ... 25 per cent. 25 per cent. Harrows (Parts) ... ... 20 per cent. 25 per cent. Do. ... ... 1¾d. 2d. Seed Drill ... ... ... 25 per cent. 30 per cent. Seed Drill (Parts) ... ... 25 per cent. 30 per cent. Do. do. ... ... 1¾d. 2d. Mower ... ... ... ... Free 5 per cent. Mower (Parts) ... ... Free 5 per cent. Do. ... ... 1¾d. 2d. Horse Rake ... ... ... Free 10 per cent. Harvester ... ... ... £12 £14 Harvester (Parts) ... ... 1¾d. 2d. Churn ... ... ... 25 per cent. 30 per cent. Churn (Parts) ... ... 25 per cent. 30 per cent. Do. ... ... 1¾d. 2d. Separator (Cream) ... Free 10 per cent. Grader ... ... ... 20 per cent. 25 per cent. Grader (Parts) ... ... 20 per cent. 25 per cent.

                                        From United Kingdom.            From all other Countries.

Grader (Parts) ... ... 1¾d. 2d. Corn-crusher ... ... 25 per cent. 30 per cent. Chaff Cutter ... ... 20 per cent. 25 per cent. Roller ... ... ... 20 per cent. 25 per cent. Milk Cans ... ... ... 25 per cent. 30 per cent. Bags, Corn, Bran, etc. ... Free 10 per cent. Stirrup Irons and Bits ... Free 5 per cent. Traction Engine ... ... 25 per cent. 30 per cent. Windmill ... ... ... 25 per cent. 30 per cent. Barb Wire ... ... ... 15 per cent. 20 per cent. Fencing Wire ... ... Free 5 per cent. Benzine ... ... ... ½d. 1d. per gal. Lubricating Oil ... ... 3½d. 3½d per gal. Axe ... ... ... Free 10 per cent. Grub Hoe ... ... Free 10 per cent. Rake ... ... ... Free 10 per cent. Spade ... ... ... Free 10 per cent. Pick ... ... ... Free 10 per cent. Crowbar ... ... ... 30 per cent. 35 per cent. Anvil ... ... ... 30 per cent. 35 per cent. Hammer ... ... Free 10 per cent. Chisel ... ... ... Free 10 per cent. Cold Chisel ... ... Free 10 per cent. Vice ... ... ... Free 10 per cent. File ... ... ... Free 10 per cent. Screwdriver ... ... Free 10 per cent.

While the farmer is engaged in clearing his land and getting it ready to produce, he has to purchase all the necessaries of life for himself and family, and we give him all the assistance possible by forcing him to pay duties on practically everything he requires. He is penalised all the time for the benefit of the poor manufacturers who requires "protection" for his industry. And it is of no use to the farmer crying out about the high cost of living, and asking for an increase of wages through wages boards or arbitration court. He has to take his chances as to what his own industry and fickle nature will provide for him, but in the meantime he must contribute to the support of the pauper industries of the city, and help to maintain in affluence the beneficiaries of the protective system. Duties on a few of the household necessaries:—

                                                       From United Kingdom.   From all other Countries.

Pots and Pans (Cast Iron) ... Free 10 per cent Pots and Pans (Enamel) ... 30 per cent. 35 per cent. Kettle do. ... ... 30 per cent. 35 per cent. Tea pot ... ... ... ... 30 per cent. 35 per cent. Coffee Pot ... ... ... 30 per cent. 35 per cent. Stove ... ... ... ... 30 per cent. 35 per cent. Copper (Washing) ... ... 30 per cent. 35 per cent. Washboard ... ... ... 30 per cent. 35 per cent. Broom ... ... ... ... 30 per cent. 35 per cent. Tea ... ... ... ... 1d. per lb. 1d. per lb. Coffee ... ... ... ... 6d. per lb. 6d. per lb. Rice ... ... ... ... 6s. per lb. 6s. per cental. Starch ... ... ... ... 2d. per lb. 2½d. per lb. Baking Powder ... ... 15 per cent. 20 per cent. Common Soap ... ... 30 per cent. 35 per cent. Dresser ... ... ... 35 per cent. 45 per cent. Chairs ... ... ... 3s. each. 4s. each. Crockery ... ... ... 20 per cent. 25 per cent. Matches ... ... ... 8d. per gross 1s. 2d. per gross (containing 100 or less of matches per box). Do. ... ... ... 1s. 4d. per gross 2s. 4d. per gross (containing 100 but not more than 200 per box). Knives, Forks, Spoons ... 10 per cent. 20 per cent. Flat Irons ... ... ... Free 10 per cent. Bucket ... ... ... 30 per cent. 35 per cent.

Only a few items on which the farmer pays duty are shown in these lists and no luxuries. In the case of ad valorem duties it must be remembered that the duty is not a charge on the invoice value of the articles, but the invoice price plus ten per cent.

The duties shown above have all been certified by the Collector of Customs as correct.