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Tuesday, 19 December 1911

Senator BARKER (Victoria) .- I think it is an absurdity to place gramaphones on the dutiable list at all. This is not a protective but a revenue duty. It imposes a tax on those who can ill afford to pay, by increasing the price of machines which enable those who live in the country districts to get a little music. The item is ridiculous in the place where it stands. The duty will bring in little or no revenue, and will not be protective in any sense. To some extent, of course, a gramaphone case is a piece of furniture ; but, after all, it is simply a box to enclose the instrument, and if you tax that you tax the gramaphone itself, because, without it, the machine is of little use . I should like the item to be withdrawn.

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