XRIV- PROCEEDINGS, , SEPTEMBER. 
down to a small issue, viz., whether it: would be more easy, for the 
poorer classes, to impose an additional tax of 6s. per head on clothing, 
raising it to 14s. per head. or to impose an additional tax of 3s. 1ld. on 
tea and sugar, raising the existing tax to 10s. 2d. per head? It was 
clear, if no other qualification could be established, that the ad valorem 
tax in its effect on clothing would take about 2s. ld. per head more 
from the poorer classes than the alternative tax upon tea and sugar. 
The paper was accompanied by a series of tables, illustrated by a 
diagram, and concluded with a hope that the facts set out might be of 
service to all practical economists and statesmen who might have to 
deal with matters affecting ‘‘the cost of living” of the people of this 
colony. He allotted Tasmanian expenditure based on the mean of 
three years, as follows :—Sugar and tea, £242,308; other food, £1,421,523; 
total food, £1,663,831; clothing, £1,009,064; rent, houses, £665,241 ; 
drink, £544,219; tobacco, cigars, £72,158; sundries and residue, 
£2,885,555. Total expenditure, £6,840,068. 
MISCELLANEOUS. 
¢* Mr. T. STEPHENS’ paper, giving additional information respecting 
coniferze planting in Tasmania, was postponed, but Mr. Stephens pro- 
duced specimens of the celery-top pine, also two other specimens to 
demonstrate the difference between the King William pine and the red 
pine. 
Mr, A. U. GREEN also produced a specimen of the celery-top pine, . 
as. well as others of local hardwoods sunk for years in the railway 
bridge at Bridgewater, to prove their durability. 
Votes of thanks to the contributors of papers terminated the pro- 
ceedings, 
October meeting was not held. 
