ON BRITISH AND FOREIGN STATISTICS OF INTERNATIONAL TRADE. 195 
As a result, a common tariff, including New South Wales, which had 
hitherto been a free-trade country, has been established, and a common 
statistical method adopted. In 1904 the first annual report of the 
import and export trade of the Commonwealth was published. Since 
September 1903 a record of the transhipment trade from the Common- 
wealth to foreign ports has been made. In the forthcoming statistical 
volume the country of origin of imports as distinguished from the country 
of shipment will be shown. 
New Zealand.—New Zealand has the same classification of goods as 
the Australian Commonwealth. The adoption of the preferential system 
by New Zealand in 1903 has likewise involved inquiry as to country of 
origin as distinguished from the country of shipment. 
Canada.—The Committee have been informed that there have been 
no changes within the last twenty years in the method of valuing goods 
for importation or exportation, nor has any change been made in the 
method of ascertaining their origin or destination, save in so far as goods 
subject to preferential rates of duty are concerned, in which case a certifi- 
cate of origin is required. 
India.—Since January 1898 the rupee has been maintained at the 
rate of 15 rupees to 1/., and the value of imports and exports since that 
date is shown in pounds sterling. In comparing these figures with earlier 
years, allowance has to be made for the fluctuations in the rate of exchange. 
F. Comparability and Accuracy. 
Owing to the differences already referred to which exist in the 
methods of the self-governing colonies in estimating and classifying 
imports and exports, any attempt to determine the accuracy of such 
statistics by means of comparison is apt to mislead. At first sight it might 
appear that the exports of, for example, Canada to Australia should 
correspond with the imports from Canada recorded in the statistics of 
the Commonwealth, allowance being made for the differences due to cost 
of freight, insurance, &c. But the difficulties experienced in recording 
the origin of goods—for example, goods in the Australian returns may be 
classified as American when they are Canadian, or as Canadian when they 
are British—and the uncertainty in the valuation of exports make it clear 
that the existence of a considerable variation in the respective returns is 
no real evidence of inaccuracy, but only of incomparability. Moreover, 
in addition to these causes of incomparability is the fact that a common 
statistical year has not yet been adopted. In Australia the statistical 
year, as in Cape Colony, is the calendar year. In Canada the statistical 
year closes on June 30 ; in Trinidad and Jamaica on March 31. In Ber- 
muda the statistical year is the calendar year. In India the statistical 
year closes on March 31, in Ceylon the calendar year is adopted. Such 
diversity increases the difficulty of comparison, which is, however, in 
certain cases obviated owing to the publication of monthly statements of 
imports and exports. Also, it is evident that goods exported at the close 
of one year from South Africa to Australia will be recorded in the 
imports of the next year in the statistics of the Australian Common- 
wealth. 
G. Suggestions as to Reform. 
(1) It will be recognised that within the British Empire there is 
a greater possibility of establishing common statistical methods than is 
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