HISTORY OF TARIFF ADMINISTRATION IN THE UNITED STATES: FROM COLONIAL TIMES TO THE MCKINLEY ADMINISTRATION BILL
Item #: 59663
Pages: 89 pp.
Published: New York; Columbia University; 1891. Reprinted in 2005.
Subjects: BUSINESS/ECONOMICS, TAXATION
Goss traces the tariff system through three avatars thatoften existed simultaneously: protective, preventive andpunitive. From an ineffective colonial system that allowedimporters to avoid payment through extended creditarrangements, to a somewhat less troubled system thatdemanded immediate cash payments in the early 1840s, to apunitive system designed to stymie smugglers during theCivil War, the collection of tariff duties was alwaysproblematic. This problem was enhanced in the wake ofindustrialization and protectionism when direct taxes beganto supplant indirect taxation as the major source ofgovernment financing.Reprinted by The Lawbook Exchange, Ltd.Distributed by William S. Hein & Co., Inc.
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