Quarterly Journal of Economics Vol. 28 No. 1 1913
The Administrative Provisions of the Revenue Act of 1913
Abstract
The great use of ad valorem duties in the act, 31. — Action of House and Senate, 33. — Consigned and assembled shipments, 33. — Forms of declaration at Secretary's discretion, 34. — Better statistical returns, 34. — Penalties strengthened, 35. — Some hardship for importers obviated, 36. — Ascertainment of foreign value, 38. — Protest fees required; contingent attorney fees prohibited, 38. — Character of hearings before General Appraisers, 40. — Fictitious cases by domestic manufacturers prevented, 41. — Penalties, 42. — Burden of proof in suits for value, 43. — Provisions on examination of books of foreigners and importers, 44. — Conclusion, 45.
- DOI
- 10.2307/1884928
- Volume
- 28
- Issue
- 1
- Pages
- 31
- Sources
- openalex crossref