Mr DEAKIN (Ballarat) .- We are now proposing to impose a duty on the better class of gramaphones and other kinds of talking machines. The Minister has made out an unanswerable case for taxing the cabinets in which these machines are imported, but he did not even touch on the question of taxing the instrument itself. Since we do not manufacture gramaphones, is anything to be gained by imposing this duty- on the machines themselves instead of on the cabinets?

Mr Tudor - Ninety per cent of those imported come in under the £5 rate.

Mr DEAKIN - The position would be simplified if the Minister would move to impose a duty on the cabinets only.