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.

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


chapter V|19 pages

Indirect Taxes and Tariff Practice

chapter VI|17 pages

Specific and Ad Valorem Duties

chapter VII|16 pages


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


chapter XIV|15 pages


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