APRIL 19.] THE NEW ZEALAND GAZETTE. 1015

CLASSIFICATION—continued.

Machinery and machines, not otherwise specified .. .. C
Machinery and machines, as under :—
Agricultural .. .. .. See Implements
Boring, for use in connection with mining or prospecting
operations .. .. .. .. .. D
Churns, not otherwise specified .. .. .. C plus 50%
Churns, used in dairy-factories .. .. .. C
Fire-fighting appliances on wheels, including motor fire-
engines, ladders, and reels. Minimum charge as for
two- or four-wheeled vehicles as the case may be
(Regulation 83) .. .. .. .. C
Mining (for use in mining operations in New Zealand),
exclusive of pipes and fluming and consumable stores .. D
Presses, hay, straw, or wool .. .. .. C
Pumps, petrol, with glass reservoir totally or partially
exposed .. .. .. .. C plus 50%
Pumps, petrol, with glass reservoir securely packed .. C plus 20%
Sewing, loose .. As parcels, see Regulation 55
Typewriters, duplicating and addressing machines, loose
As parcels, see Regulation 55

Magnesite .. .. .. .. .. E plus 50%
Magnesite ore .. .. .. .. .. N
Maize.. .. .. .. .. .. E
Malt .. .. .. .. .. .. E
Malt screenings .. .. .. .. .. E
Manganese-ore .. .. .. .. .. N
Mangolds .. .. .. .. .. Q
Mantlepieces .. .. .. .. .. C plus 20%
Manures, artificial, and raw materials for the manufacture of
artificial manures, as under ..See Regulation 86
Ammonia, sulphate of .. .. .. .. E
Basic slag, packed .. .. .. .. E
Bones .. .. .. .. .. E
Bonechar, packed .. .. .. .. E
Bonedust, packed .. .. .. .. E
Cyanamide fertilizer .. .. .. .. E
Guano .. .. .. .. .. E
Kainit .. .. .. .. .. E
Manure salts .. .. .. .. .. E
Muriate of potash .. .. .. .. E
Phosphate rock, ground .. .. .. .. E
Phosphate rock .. .. .. .. .. E
Potash, sulphate or muriate of .. .. .. E
Soda, nitrate of .. .. .. .. .. E
Sulphur for manufacture of acid or manure .. .. E
Sulphate of iron .. .. .. .. .. E
Manuka wood, in lengths not exceeding 6 ft., for the manu-
facture of handles .. .. .. .. .. Q
Manures, street, stable, or farmyard .. .. .. F
Marble chips .. .. .. .. .. E
Marble images, and other similar marble goods, packed. If
unpacked, Class C, double rate .. .. .. C plus 50%
Marble for manufacture of grave-stones, &c. .. .. D
Marble, polished, packed, not otherwise specified. If un-
packed, Class C plus 50% .. .. .. C
Marble, rough blocks .. .. .. .. .. N
Marrows, vegetable .. .. .. .. .. E
Matches, packed. Owner’s risk. Dangerous .. .. C
Mattresses, wire, woven or link, whole or in parts, packed.
If unpacked, Class C plus 50% .. .. .. C plus 20%
Mattresses containing kapok, wool, tow, or suchlike material,
packed in cases or crates or securely wrapped in scrim or
brown paper. If unpacked, Class C, double rate .. C plus 50%
Meals, not otherwise specified .. .. .. .. D
Meals (barley, bean, linseed, lucerne-seed, pea, maize, rye, and
whole), packed in bags .. .. .. .. E
Meat, beef, veal, mutton, lamb, pork, frozen or chilled, for
export .. .. .. .. .. C
The charges computed at this rate may be reduced by
30 per cent. on beef and veal, and 20 per cent. on mutton,
lamb, and pork in any case where the Department is satis-
fied that the meat has been produced from animals con-
veyed by rail to the freezing-works, that the whole of the
products and by-products of the freezing-works (whether
disposed of under conditions whereby the ownership passes
to a purchaser or other transferee on the premises of the
works or elsewhere) are transported by rail, and that the
persons having the control or management of the works
do not transport goods or cause goods to be transported
by means other than the railway, provided always that
in determining any question arising out of these pro-
visions the Department will take into consideration the
question of whether the transport by rail of any such
goods or animals is not reasonably practicable for the
persons concerned in each case.
Merry-go-rounds .. .. .. .. .. C plus 20%
Metal ash .. .. .. .. .. Q
Metal, road .. .. .. .. .. Q
Metal, scrap, not otherwise specified. Owners to load and
unload .. .. .. .. .. C less 50%