This reissue (1939) provides a comprehensive description of the protectionist system in force in Britain since 1931. It explains the principles and difficulties involved in framing and administering a customs and excise tariff, which has both revenue and political purposes.
The aim of this book, first published in 1939, is to provide a comprehensive description of the protectionist system that had been in force in Britain since 1931. It explains the principles and difficulties involved in framing and administering a customs and excise tariff, which has both revenue and political purposes. The problems of tariff negotiating are discussed, and trade agreements made are summarized.
1. The Political Background 2. The Economic Background 3. Money Values and the Tariff 4. Taxation 5. Indirect Taxes and Tariff Practice 6. Specific and Ad Valorem Duties 7. Protection 8. National Finance 9. Departmental Organization 10. Customs Administration 11. The Excise 12. Limiting the Field of Taxation 13. Warehousing 14. Drawback 15. Warehousing versus Drawback 16. Relief to Home Consumers 17. The Tariff 18. Imperial Preference 19. Trade Bargaining