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256 manufactures, such as candles, glycerine, &c. The principal works in the neighbourhood are those of Kitchen and Sons, Green Island; Messrs. McLeod Bros. Ltd., Cumberland street; Mr. Wm. McLeod, Castle street; and the Queen's Soap Co., North-East Valley. There need therefore be no dearth of soap, candles, &c., in Dunedin.

The business of tanning is one of the industries which is absolutely necessary to provide for the wants of the population.

The tannery of Messrs. Michaelis, Hallenstein and Farquhar is situated near the line of railway from Dunedin to Port Chalmers, about 1½ miles from the latter town. It is excellently fitted up, well provided with water, and gives employment to from 30 to 40 hands.

Mr. J. W. Coombs is proprietor of a tannery in the North-East Valley, and there is also one in the same neighbourhood, owned by Mr. Wm. Parker.

Although there are several dairy factories in the district, none are situated in the immediate neighbourhood of the citycity. [sic] The necessary machinery and appliances are mainly supplied from Dunedin. One branch of industry in this line, viz., the manufacture of tubs and buckets, is carried on very extensively by Messrs. Thomson, Bridger and Co. at their factory in Bond street. There is also a general timber trade combined with the factory. A great demand for tubs and buckets exists all the year round, and the factory is always fully employed.

Woodware factories on a large scale are established in the city, where all kinds of building materials, such as doors, sashes, mouldings, &c., are prepared by machinery, which, in addition to providing employment for a great number of men and boys, is very convenient for building contractors. They can obtain from these mills all their requirements, ready prepared for erecting buildings, and the hard labour thus saved is simply enormous, not to mention the saving of time, and as the old proverb goes, "time is always money."

The principal woodware factories are as follows, viz.:—Messrs. Findlay and Co. Ltd., which comprises a large block of