William Kenning—l am in the firm of Brown, Ewing and Co., Dunedin. I have been twenty-three years in the trade. The material on the table I should call universal lining. It is known oy several names, but universal lining seems to be the name it is universally called. It is quite a new article and is used for body lining. I should class it in the tariff under the heading of linings, silesias, &c, free. It bears a close resemblance to silesia, in that it is used for the same purposes. It could be classified as cotton piece goods, 0.0.c., for the purposes of the tariff. It is not used for the same purposes as prints, muslins, dimitys, &c, classed as cotton piece goods in the definitions of the tariff. It is a cotton piece goods in the same sense that silesia is cotton piece goods, and in no other. Our firm have imported similar goods and got them in free. They were invoiced to us as 35in Chambray. We passed them as " body linings," and it was passed as free. The fur trimmings now produced could not be called furs under the tariff. I .should put them Under the heading of drapery n.o.e. Since the seizure of the plaintiff's goods we have had to pass ttiem as furs. We certainly consider we have been had for 5 per cent. The belts and bags I consider fane v goods. Cross-examined by Mr Martin—We im port belts, but do not enter them as apparel, but belts—we pay 25 per cent, duty. We import these belts without the bags, and those with bags. We do not enter the latter as fancy goods. My ex perience teaches mc that they should be entered under the heading of fancy goods. The belts and bags came invoiced to us as belts, and we paid 25 per cent, duty, not knowing otherwise. I consider we were had for 5 per cent, on these like the furs. This was the latter end of February or the beginning of March. We imported about two dozen, Fortunately this was the only shipment. We have imported far trimmings and paid 25 percent, duty on them as furs. jL do not know as to -more than one shipment; this was in February or March. They were invoiced to us as fur trimmings, and we entered them as furs. 