Customs administration in Canada : an essay in tariff technology / / Gordon Blake

• Record Nr.: UNINA9910812463203321
• Autore: Blake Gordon
• Pubbl/distr/stampa: [Toronto, Ontario] : , : University of Toronto Press, , 1957; ©1957
• ISBN: 1-4426-3379-4; 1-4426-3211-9
• Descrizione fisica: 1 online resource (204 p.)
• Collana: Canadian Studies in Economics ; ; 9
• Disciplina: 336.262
• Soggetti: Customs administration - Canada; Electronic books.; Canada
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Includes index.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: Cover -- CONTENTS -- PREFACE -- I. INTRODUCTION -- II. CUSTOMS ADMINISTRATION DURING THE FRENCH RÉGIME -- Customs Methods in New France -- III. CUSTOMS ADMINISTRATION UNDER BRITISH DOMINION -- The Customs Administration in the Struggle for Responsible Government -- Administrative Confusion -- Smuggling in British North America -- Free Ports and Other Meliorative Devices -- Free Ports -- Customs Drawbacks and Bonded Warehouses -- IV. SOME EARLY CUSTOMS PROBLEMS -- Customs Union in the Canadas -- Reciprocity and the Galt Tariff -- Ad Valorem Duties and Their Administrative Consequences -- V. THE CUSTOMS ESTABLISHMENT IN BRITISH NORTH AMERICA -- Civil Service Control -- The Establishment -- Conditions in the Service -- Publicity of Customs Information -- VI. CONFEDERATION AND THE NATIONAL POLICY -- Confederation and Customs Union -- The National Policy -- VII. THE TARIFF SCHEDULE -- Forms of Duty-The Tariff Rate -- Columns in the Tariff -- Classification of Items in the Present Tariff -- Specialization of the Tariff -- VIII. VALUATION -- The Evolution of the Valuation Provisions -- Valuation and High Protection -- Reaction against Administrative Protection -- General Reaction -- Textiles -- The Effect of Pre-War Agreements -- ; The Effects of War -- The General Agreement and Valuation -- IX. APPRAISEMENT -- Preliminary Procedures -- The Role of the Appraiser -- Imperfections in Appraisement -- The Board of Customs -- The Appraisal Branch -- The Check Branch -- Causes and Effects of Imperfect Appraisement -- Appeals to the Tariff Board -- Appeals to the Exchequer Court -- The Customs Broker -- The Canadian Importer and the Problem of Appraisement -- X. THE CUSTOMS ESTABLISHMENT SINCE CONFEDERATION -- Organization -- Problems of Adjustment -- Political Patronage in the Customs Service -- The "Customs Scandal -- Causative Circumstances.; Public Disclosure -- Reform in Appraisement -- Reform of the Preventive Service -- Morale and Efficiency -- The Department of Customs since 1928 -- XI. THE "SCIENTIFIC TARIFF" IN CANADA -- The Canadian Tariff Board -- XII. CONCLUSION -- NOTES -- INDEX -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W -- Y -- Z.
• Sommario/riassunto: Blake traces the administration of the tariff through Canadian history, and provides the first complete treatment of the subject and its significance for the country's commerce.