1st Edition

The British Tariff System

By E.B. McGuire Copyright 1939
    328 Pages
    by Routledge

    328 Pages
    by Routledge

    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.

    CHAPTER PAGE

    I. THE POLITICAL BACKGROUND 1

    II. THE ECONOMIC BACKGROUND 12

    III. MONEY VALUES AND THE TARIFF 26

    IV. TAXATION 40

    V. INDIRECT TAXES AND TARIFF PRACTICE 51

    VI. SPECIFIC AND AD VALOREM DUTIES 70

    VII. PROTECTION 87

    VIII. NATIONAL FINANCE 103

    IX. DEPARTMENTAL ORGANIZATION 120

    X. CUSTOMS ADMINISTRATION 131

    XI. THE EXCISE 164

    XII. LIMITING THE FIELD OF TAXATION 183

    XIII. WAREHOUSING 186

    XIV. DRAWBACK 199

    XV. WAREHOUSING VERSUS DRAWBACK 214

    XVI. RELIEF TO HOME CONSUMERS 222

    XVII. THE TARIFF 231

    XVIII. IMPERIAL PREFERENCE 256

    XIX. TRADE BARGAINING 279

    INDEX 303

    Biography

    E.B. McGuire