APRIL 2.] THE NEW ZEALAND GAZETTE. 577

Leather cut into strips for trouser-protectors, as leather cut into
shapes, 22½ per cent.
Leather-gimp, upholsterers’, as a. & m.s., free.
Leathers, piston and gland, for anhydride refrigerating machines,
as machinery for refrigerating meat, 5 per cent.
Leather straps for perambulators, as perambulator fittings, free.
Leeches, as n.o.e., free.
Leggings other than leather, as apparel, 25 per cent.
Lemon-juice, unsweetened, as n.o.e., free.
Lemon-rinds in brine, as n.o.e., free.
Lenses, ships’ sidelight, as a. & m.s., free.
Letter and figure punches, as hardware, 20 per cent.
Letter-clips, as stationery n.o.e, 20 per cent.
Levels, surveyors’, as n.o.e., free.
Lever punching-machines, as engineers’ machine-tools, free.
Life-saving apparatus, as n.o.e., free.
Lifting-jack, hydraulic, as hardware, 20 per cent.
Lightning multiplier, as stationery n.o.e., 20 per cent.
Lignozote, as varnish, 2s. per gal.
Lime, bisulphite of, as disinfectants, free.
Lime, chloride of, as disinfectants, free.
Limbs, artificial, as surgical appliances, free.
Limejuice champagne, as limejuice sweetened, 25 per cent.
Limejuice cordial (Thom and Cameron’s), as cordials, 16s. per
liq. gal.
Limejuice, unsweetened, as n.o.e., free.
Lime-screens (Gregory’s), as hardware, 20 per cent.
Lincrusta, Walton, as paperhangings, 15 per cent.
Linen yarns, suitable only for making carpets, as a. & m.s., free.
Lining-nails for carriages, as iron fittings, free.
Linoleum reviver, as furniture polish, 20 per cent.
Linseed-meal, as apothecaries’ wares, 20 per cent.
Lithographic printing-paper, as printing-paper, free.
Lithographic varnish for reducing lithographic inks, as a. & m.s., free.
Locks and bolts for cabin-doors, as hardware n.o.e., 20 per cent.
Locust-beans, as vegetables dried, 20 per cent.
Log-books, ships’, as manufactured stationery, 25 per cent.
Log-wood chips, as dye-stuffs, crude, free.
Lozenges, medicated, as druggists’ sundries, 20 per cent.
Lozenges, medicated, having proprietary names, as proprietary
medicines, 40 per cent.
Lubricator (Englebert’s), as oil n.o.e., 6d. per gal.
Lye (Greenbanks’s), double-concentrated, as soda caustic, free.

MACHINE, bone-crushing, as machinery n.o.e., 20 per cent.
Machine, bootmakers’ channelling, as machinery n.o.e., 20 per cent.
Machine, boring—viz., small frame-auger, as artificers’ tools, free.
Machine, button-fastening, as artificers’ tools, free.
Machine, card-cutting, hand, as machinery n.o.e., 20 per cent.
Machine-drills, as engineers’ machine tools, free.
Machine, engravers’ ruling, as machinery n.o.e., 20 per cent.
Machine, fleshing, as machinery n.o.e., 20 per cent.
Machine for biscuit-making, as machinery n.o.e., 20 per cent.
Machine for bottle-washing, as machinery n.o.e., 20 per cent.
Machine for button-hole stamping and sewing (bootmakers’), as
sewing-machines, free.
Machine for curving corrugated iron, as machinery n.o.e., 20 per cent.
Machine for fruit-paring, as hardware, 20 per cent.
Machine for label-cutting, as machinery n.o.e., 20 per cent.
Machine for linseed threshing, as machinery for agricultural pur-
poses, 5 per cent.
Machine for liquefying carbonic-acid gas, as machinery n.o.e., 20
per cent.
Machine for making honeycomb, as hardware, 20 per cent.
Machine for making stereo-plates, as machinery n.o.e., 20 per cent.
Machine for manufacture of wire netting, as machinery n.o.e.,
20 per cent.
Machine for meat-shredding, as machinery n.o.e., 20 per cent.
Machine for newspaper wrapping, as machinery n.o.e., 20 per cent.
Machine for paper-cutting, as machinery n.o.e., 20 per cent.
Machine for punching and flaring hoops, as machinery n.o.e., 20
per cent.
Machine for rolling leather, as machinery n.o.e., 20 per cent.
Machine, fret-saw, as wood-working machinery, 5 per cent.
Machine (hand), pill-making, as druggists’ sundries, 20 per cent.
Machine, hub-boxing or boring, as wood-working machinery, 5 per
cent.
Machine, knife-cleaning, felt-covered washers or discs for, as
a. & m.s., free.
Machine, numbering (hand), as stationery n.o.e., 20 per cent.
Machine, paging, hand or treadle, as printing machines, 5 per cent.
Machine, punching-and-eyeletting, as machinery n.o.e., 20 per cent.
Machine, rubber-stamp-making, as machinery n.o.e., 20 per cent.
Machinery, fibre-cutting, as machinery n.o.e., 20 per cent.
Machinery for brick-making, as machinery n.o.e., 20 per cent.
Machinery for fish-preserving, when identical with meat-preserving
machinery, 5 per cent.
Machinery, paper-bag-making, as machinery n.o.e., 20 per cent.
Machines, seaming and turning off combined, as knitting machines,
free.
Machines, seed-dressing, not being farmers’ hand-power cleaners,
as machinery n.o.e., 20 per cent.
Machines, sheep-shearing (Wolseley’s), as agricultural machinery,
5 per cent.

Machine, stabbing, as machinery n.o.e., 20 per cent.
Machine, thatch-making, as machinery for agricultural purposes,
5 per cent.
Machine, tinsmiths’ paning-down, as machinery n.o.e., 20 per cent.
Machine, twine-balling, as machinery for twine-making, 5 per cent.
Machine, varnishing (printers’), as machinery n.o.e., 20 per cent.
Magneto-electric machines, as druggists’ sundries, 20 per cent.
Magnifying-glasses, as fancy goods, 20 per cent.
Magpie-boards for making exercise-books, as a. & m.s., free.
Mahogany knobs, as turnery, 20 per cent.
Malleable castings for cheese-moulds, as hardware, 20 per cent.
Malt-cleaner and -grader (Acme), as machinery n.o.e., 20 per cent.
Malt-extract, for bread-making, as druggists’ sundries, 20 per cent.
Malt extract with cod-liver oil, as druggists’ sundries, 20 per cent.
“ Maltine ” includes only the Maltine Company’s extract and other
extracts of malt similarly put up.
Malting-plant, as hardware or woodenware, 20 per cent.
Manchester yellow, for colouring soap, as n.o.e., free.
Manganese, as n.o.e., free.
Manila kits, as basketware, 20 per cent.
Map and plate papers, as stationery n.o.e., 20 per cent.
Maps, wall, as educational apparatus, free.
“ Mariani,” coca-wine, as proprietary medicines, 40 per cent.
Marine glue, as n.o.e., free.
Marline, as cordage n.o.e., 20 per cent.
Massage instruments, as druggists’ sundries, 20 per cent.
Mastic cement, as druggists’ sundries, 20 per cent.
Masticator, gorse, as agricultural machinery, 5 per cent.
Mats, for boat-seats, as mats, 20 per cent.
Mattress wire staples, as hardware, 20 per cent.
Meal, linseed, as apothecaries’ wares, 20 per cent.
Measures, paper, check, as n.o.e., free.
Meat-choppers of galvanised iron, as hardware, 20 per cent.
Meat, extract of (Liebig’s), as provisions n.o.e., 20 per cent.
Medicated lozenges, as druggists’ sundries, 20 per cent.
Medicated lozenges having proprietary names, as patent medicines,
40 per cent.
Medicinal barks, herbs, leaves, flowers, roots, and gums must be in
their natural state to be free.
Melons, water, as n.o.e., free.
Metal cap-badges, as hardware, 20 per cent.
Metal caps, for broom-making, as a. & m.s., free.
Metal chin-straps, as hardware, 20 per cent.
Metal fittings for bonnet-boxes, as metal fittings for portmanteaux,
free.
Metallic pencils, as stationery n.o.e., 20 per cent.
Metallic pocket-books, as manufactured stationery, 25 per cent.
Metallic tape-lines, as hardware, 20 per cent.
Metal rolling-pins, for confectioners, as artificers’ tools, free.
Metal tops for trunks, as hardware, 20 per cent.
Meters (electric), as machinery, electric, and appliances, 10 per cent.
Meters, water, 20 per cent.
Microscopes, as n.o.e., free.
Milking apparatus, Buchanan’s self-acting, as n.o.e., free.
Milkpans, tinned, as tinware, 25 per cent.
Mill-belt fasteners, as hardware, 20 per cent.
Mills, jewellers’, as artificers’ tools, free.
Mills, fanning, as machinery n.o.e., 20 per cent.
Mills, flour (hand), as hardware, 20 per cent.
Mills for crushing horse-feed, as hardware, 20 per cent.
Mill, tan-bark, as machinery n.o.e., 20 per cent.
Mill, tea, as hardware, 20 per cent.
Mimeograph paper, plain, and mimeograph ink, as stationery n.o.e.,
20 per cent.
Mining shafts, tubing for, as manufactures n.o.e. of metal, 20 per
cent.
Mock kid, 1d. per lb.
Models for schools of art, as educational apparatus, free.
Mohair worsted yarn, as yarn n.o.e., 20 per cent.
Money-tills, wood, as woodenware n.o.e., 20 per cent.
Mops, wool, as ship-chandlery, free.
Motors, electro, and hand dynamos, as electric machinery and ap-
appliances, 10 per cent.
Moulders’ brushes, as artificers’ tools, free.
Moulders’ core-boxes, as woodenware, n.o.e., 20 per cent.
Moulders’ plumbago blacking, as n.o.e., free.
Moulds, wooden, for manufacturing hosiery, as woodenware, 20 per
cent.
Mouthpieces for brass instruments, as finished parts of musical in-
struments n.o.e., 20 per cent.
Mouthpieces for tobacco-pipes, as pipes, tobacco, 25 per cent.
Mounts and handles for walking-sticks, as parts of walking-sticks,
20 per cent.
Muff and bag combined, as apparel, 25 per cent.
Musette-reeds, as finished parts of musical instruments, 20 per cent.
Musk, grain, as druggists’ sundries, 20 per cent.
Mustard-hulls, as n.o.e., free.
Mustard-seed, as n.o.e., free.

NAILS, clout, under 1in., even if called tacks or iron nails, 2s. per cwt.
Nails for mine tramways are not included in the exemption under
machinery for mining purposes.
Nails, iron wire, under 1in., sometimes imported as tacks, as iron
nails, 2s. the cwt.