ABSTRACT

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 I|11 pages

The Political Background

chapter II|14 pages

The Economic Background

chapter III|14 pages

Money Values and the Tariff

chapter IV|11 pages

Taxation

chapter VI|17 pages

Specific and Ad Valorem Duties

chapter VII|16 pages

Protection

chapter VIII|17 pages

National Finance

chapter IX|11 pages

Departmental Organization

chapter X|33 pages

Customs Administration

chapter XI|19 pages

The Excise

chapter XII|3 pages

Limiting the Field of Taxation

chapter XIII|13 pages

Warehousing

chapter XIV|15 pages

Drawback

chapter XV|8 pages

Warehousing versus Drawback

chapter XVI|9 pages

Relief to Home Consumers

chapter XVII|25 pages

The Tariff

chapter XVIII|23 pages

Imperial Preference

chapter XIX|23 pages

Trade Bargaining