The British Tariff System

E.B. McGuire

• Publisher: Routledge
• Year: 2017
• eBook ISBN: 9781351583022
• Topic: Business
• Subtopic: Business General
• Index: Business

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.

INDEX

Abnormal Import Duties Act, 241

Accommodation Bills of Exchange, 31

Accountant and Comptroller-General, Customs and Excise, 113, 116, 122

Accounting Officer, 114

examination of, 118

Accounting officials, relation between executive and, 117

Accounting year, 103, 113

Administrative law, 10

Adulteration of excisable goods, 174

Ad valorem duties, 54, 70, 74

associated firms, 82

compared with specific, 71, 85, 248

corruption, 76

customs entry, 80, 140

documentary valuation, 82

drawback, 78, 80, 200

estimating the yield, 78

general rate, 242

Imperial Preference, 79

methods of assessment, 80

necessity for documents, 79

rates of exchange, 31, 79

their use for protection, 79

value, 76

value, legal definition of, 253

warehousing, 80, 191

Adverse Parliamentary votes on taxation, 109

Aerodromes: approval for Customs business, 153

Agents, Customs, 138, 192, 253

Agreements and excise taxes, 291, 292, 296

Agreements and Treaties, list of, 289

Agreements, bilateral, 280

reservations, 280, 284, 296

Treasury powers, 244

Agricultural Marketing Act, 288

Agriculture, problem of protecting, 98

Air traffic, 153

Alcohol, 44, 52, 62, 64

denaturants for industrial uses, 222

its use as fuel, 222, 226

manufacture of, 172

medical and scientific uses, 226

protection for industrial, 225

Allowances for waste, 72, 169, 190, 192

Allowances, monetary, for industrial spirit...

Table of contents

• Cover
• Half Title
• Title Page
• Copyright Page
• Table of Contents
• I. THE POLITICAL BACKGROUND
• II. THE ECONOMIC BACKGROUND
• III. MONEY VALUES AND THE TARIFF
• IV. TAXATION
• V. INDIRECT TAXES AND TARIFF PRACTICE
• VI. SPECIFIC AND AD VALOREM DUTIES
• VII. PROTECTION
• VIII. NATIONAL FINANCE
• IX. DEPARTMENTAL ORGANIZATION
• X. CUSTOMS ADMINISTRATION
• XI. THE EXCISE
• XII. LIMITING THE FIELD OF TAXATION
• XIII. WAREHOUSING
• XIV. DRAWBACK
• XV. WAREHOUSING VERSUS DRAWBACK
• XVI. RELIEF TO HOME CONSUMERS
• XVII. THE TARIFF
• XVIII. IMPERIAL PREFERENCE
• XIX. TRADE BARGAINING
• INDEX