New-York tribune., 1920-09-21
British Extend
Tax Favorin.g. G.
Empire Goods
discriminating Duties That
Aid Imperial Produce Are
Brought Into Operation
nv Finance Act of 1920
Third OF i'm Many Cases
4. High as Seventy Per Cent
in Some Instances; Large
Preference TO Dominions
.. -as rrsss.es European Buveau

An&xA
1oypoN, Sept. s.--The finance
=. a, 1926, while continuing the pref
.r.,sisl tariff rates extended to
..,,,,iss Of. the British Empire, i'm
.,.ee still higher customs duties on
ssns goods-nosably tobacco and
scohol.
The average Brisisher could grow
r,y from perusal of the laws where
~ his imported goods are taxed just
- readily as the average American
,ould develop wrinkles from trying to
.sure out his income tax. In general, the
sritisher does much as does the Ameri-
au; he does not try TO grapple with
rhedules and sections and tables, but
b content with the generalization that
.taYes are higher"
To understand Britain's present
,astoms charges it is necessary to go
hack to 1915. In that year heavily in
reased duties ON tea. cocoa, coffee,
.hieory and coffee substitutes, sugar,
dYied fruit, tobacco, petrol and medi-
| zines were levied. Automobiles and
accessories (including motorcycles),
musical instruments and their parts.
decks, watches and moving picture
| |6lms-goods formerly admitted free
Esere made subject to customs duties.
Imperial Preference Given
The next step was in 1919. The In
creased duties Of 1915 were continued,
! snd the customs charges on spirits
and beer were also set at 8 higher
figure. The really notable provision
Of this years legislation, however, was
+ the institution Of imperial preSeren-
! hal rates" to goods consigned from
and grown, produced or manufactured
| IN tie British Empire exclusive of
Great Britain and Ireland). In the
ass Of material only partly produced
Or manufactured within the empire
| Ioportionsl notifications OF the full
ates were allowed.
The preferential rate was hxed at
iw-sixths the full rate on tea, cocoa,
coffee, ehieory, currants, dried or pre-
served fruit, sugar, glucose, saccharin,
moiasses, motor spirits (petroU and
tobacco.
On the articles newly taxed in 1918
motor cars. musical instruments and
/ tmepieees-the preferential tariff was
szed as two-thirds the standard fig-
ure On wines it ranged from 30 to
70 Fer cent of the full charge. Spirits
| Gsid the full rate of 1915.
The preferential rates on tea took
feet June 2, 1919, and those on other
4 fdAdQ Rant a hap ~ L,S
Effect of New Taxation
The finance act of 1920 (passed
August AZ imposed duties chargeable
snnl May l. 1921. 1t seemed to offer
ae small portion of relief by pro-
uaing that the petrol duty should
case at the end Of the present year;
aat last weeks increase of I'd. gallon
tne retail ,rrlee of petrol makes this
8 ubtful blessing.
fgr the rest, the customs and en-
ase' section of the act relates chiefly
10 the imposition Of additional duties,
n mas been mentioned before, on alec
1so and tobacco. 1t also places a
asavlef excise or internal revenue tax
Sparkling wine. upon which is
ssstssed an especially heavy customs
my, Is becoming scarcer. Imports,
;ymIoiy from france, are said to have
|Reiien OF, so that in the future it will
oe much more difficult to secure the
aampagnes and burgundies which
|wsre formerly 30 plentiful.
me nigh actual price paid for to-
ss'o, together with tho new duties,
'ssu.ted, according to trade papers,
mos, noticeable in the case Of cigars.
sood Havanas now costing tho sm oLs y. =
sars a iess 'han shilling and often
nil =. ueod brands Of pipe tobacco
blsu;. . smiling an ounce-which
bsia,.' b'e makes the smoker think twice
srss. ma making n fresh offerings to the
sieas god, Nick O. Teen