While all spades and shovels are free, earth scoops, which are simply a kind of shovel, are dutiable.

Sail-makers' eyelets, which are ship chandlery, and therefore ought as such to be free, are charged duty.

Lathe bands are free, while duty is charged on hooks and eyes, which can be used in connection with nothing else.

Hawbroline is admitted free as ship chandlery, while house-line, which is used for other similar purposes, and is so like that none hut an expert can tell the difference, is charged duty.

Fittings for making Colonial ovens are dutiable, while all other tinsmiths' fittings are free.

Reaping hooks are dutiable, while scythes are free.

Picks are dutiable, while shovels and spades are free.

Similar sizes of tinsmiths' rivets and coopers' rivets are so much alike that none but an expert can tell the difference, yet, while tinsmiths' rivets are free, all other boiler rivets are dutiable.

Bolts and nuts are free, while washers, which are only used in connection with them, are dutiable.

Clout tacks are admitted free, while cut tacks are dutiable.

Though these are saddlers' ironmongery, and as such ought to be free under that heading, yet duty is charged upon them.

The recent decisions affecting brewing plant and machinery seem inconsistent.

These are free, while garden rollers and hand grass cutters are dutiable.