426 PROCEEDINGS OF SECTION F. 



valuation is based, whereas the invoice price — on the basis of 

 which sales are eftected here — is often entered much above the 

 actual value. This was pointed out, so far as New South Wales 

 was concerned, in a carefully written article published in the 

 Sydney Morning Herald of the 22nd September, 1885, where it 

 was clearly shown that the Customs value set upon the goods, 

 was in many cases even higher than the retail price of the same 

 goods. I have examined the Victorian returns, and find the 

 over-valuations disclosed respecting the returns of the mother 

 colony apply equally to them, except in the case of goods subject 

 to ad valorem duties, the value of which, for obvious reasons, is 

 not over-stated. I also found that the values of exports are 

 over-stated, especially so far as the article wool is concerned, but 

 that the total is not afi'ected to the same extent as that of the 

 imjDorts. It is believed that this system of over-valuation extends 

 to all the colonies, and that in consequence of this, the returns 

 of imports and exports are made in each colony to appear larger 

 than they really are. 



In order to obtain a more perfect knowledge of what goods 

 come into and leave each colony, as well as to facilitate compari- 

 sons between the imports and exports of one colony with those 

 of another, it is expedient that the nature of the goods should be 

 more accurately defined than they generally now are. The 

 Customs returns frequently contain such entries as haberdashery, 

 millinery, drapery, ironmongery, building materials, cotton, linen, 

 silk or woollen manufactures, ttc, under each of which, many 

 articles are grouped in one colony which are named separately in 

 another ; and even in the same colony it is found that every 

 change of tariff" brings about a confusing variation of nomen- 

 clature, which makes comparisons difficult between the imports and 

 exports of different years. There is, moreover, too great a ten- 

 dency to enter the number of packages instead of the number, 

 weight, or measurement of the articles, which often leaves the 

 enquirer entirely in the dark as to what the quantities of the 

 different descriptions of goods really are. This is an important 

 matter, as an increase or diminution in value does not always 

 mean a corresponding increase or diminution in quantity, par- 

 ticularly in the case of staple ai-ticles with considerable range of 

 prices, such as wool, grain, &c. 



It is to be regretted that the time honoured alphebatical 

 arrangement of the goods imported and exported should still be 

 adhered to, especially since a recommendation was made by a 

 conference of heads of the statistical departments of the different 

 colonies which met in Tasmania in 1875, that a more scientific 

 system should be substituted therefor. This system provided 

 for placing the various kinds of goods in groups corresponding 

 with those adopted in classifying the census returns of occupa- 

 tions, means being thereby afforded of making calculations in 



