chapter  XII
Pages 3

THERE are many works touching on tariffs, their histories, their economic effects, and other aspects. Yet, with very few exceptions, it will be found that the methods adopted in different countries to confine a commodity tax to a particular channel are barely mentioned. Sometimes this aspect is dismissed in a few words as 'administrative detail', in connexion with customs duties; whilst the excise side of a tariff, which runs parallel with the customs and can be isolated only in rare cases, is ignored completely.1 A moment's reflection should be enough for any one to realize that the systems in force for guiding the burdens of indirect taxation into desired channels are much more than administrative detail. They are as fundamental as the taxes themselves.