PORT REVENUES The heaping and blending of tea. The husking, polishing and sizing of coffee beans. The sampling and garbling of tobacco. In the compilation of port rates on goods, care is necessary to ascertain the amount which such goods can bear in relation to the market in which they are sold. It would be possible by imposts of too heavy a nature to bring about the diversion of goods to another port, where conditions are, perhaps, more favourable or less onerous. The schedule of port rates on goods should therefore be revised from time to time and consideration given to market conditions and to other circumstances which may affect the situation. The whole subject of the levying of port rates and charges needs careful investigation at the hands of com- petent officials. The trade of a port is a delicate growth which is developed by the presence, or retarded by the absence, of favourable conditions. The effect of high rates is to depress it or to stunt its development. In any case, the rates imposed must be recouped by the merchant from his customers, and the effect of an increase or decrease in the rates will be reflected in the retail price of the commodity in the shops, and will therefore become a matter of personal interest to the individual members of the port community, though this fact, not being very obvious, is sometimes lost sight of. From the point of view of the importer, however, it should be mentioned that, owing to the great diversity of the ““ custom of the port,” it is not an easy matter to make an effective and reliable comparison of the rates and charges at rival ports. It can be done, of course, but superficial comparisons are liable to be misleading, and it is necessary to have a full and complete knowledge of all the services comprised under the respective rates. This can rarely be obtained otherwise than by practical experience. For guidance in regard to the payment of rates on 75