The British Tariff System [Paperback]

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

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.