D. C..June 18. 1891. To the honorable Senators of the .Finance Committee having in charge the tariff bill now under consideration: SIns: Referring to the proposed change in Schedule N. miscellaneous manufactures. paragraph 350. which now reads. "Cocoa matting. 12 cents per square yarn. cocoa mats. 8 cents per square foot." and which It is now proposed to change to 20 per cent ad valorem. we would herewith beg to give a few particulars regarding this industry. which Is comparatively a new one in this country. and the enactment of the present law has only made itpossible. since its enactment. to compete with India coolie labor. Taking cocoa matting. the average cost of producing this in United States is from 10 to 12 cents per square yard. The proposed change in the new tariff. of 20 per cent ad valorem. of value of matting made in India. costing from 6d. to 12d. per square yard. cost and freight New York. would average about 8.6 cents per square yard duty.