The British Tariff System
This book provides a comprehensive description of the protectionist system that has for some years been in force in Great Britain.
It explains in simple language the principles and difficulties involved in framing and administering a customs and excise tariff, which has both revenue and political purposes. There is a in-depth description of the United Kingdom collecting machinery, an historical account of the tariff since 1914, and a discussion of the political objects such as Imperial Preference. The problems of tariff negotiating are discussed, and trade agreements made, including that with the U.S.A., are summarized.
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CHAPTER PAGE I THE POLITICAL BACKGROUND
THE ECONOMIC BACKGROUND
MONEY VALUES AND THE TARIFF
INDIRECT TAXES AND TARIFF PRACTICE
SPECIFIC AND AD VALOREM DUTIES
LIMITING THE FIELD OF TAXATION
WAREHOUSING VERSUS DRAWBACK
RELIEF TO HOME CONSUMERS