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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1913 edition. Excerpt: ...of the custom service. Practically in some countries this is an important matter, but it need not be so. The duties of excise again are very simple, as a rule, but difficulties arise in interpretation, for instance, owing to the differences which may exist between the year of levying the duties and the year in which the articles upon which the duties are levied are actually consumed. This is a difficulty that applies to some extent also to the duties upon imports; but in some of the cases of excise duties it may be of greater importance than with regard to import duties generally. As regards excise again, in studying the statistics it may be found that there is a great difference between the annual production of the article subject to duty and the annual quantity which does, in fact, pay duty. An illustration of this may be found in the statistics published by the Inland Revenue Department in this country, which show a continual increase in the stocks of spirits held in the country along with a continual increase in the annual consumption, indicating that there is a steady production in excess of the annual consumption itself. Clearly then, those who study such statistics should beware of treating the increase of production in such a case as if it were an increase of consumption. Even greater difficulties appear in some other Inland Revenue data. The returns as to the income-tax especially are full of pitfalls. It seems necessary to distinguish between the amount of tax actually paid in a particular year, and the amount of the tax actually charged for the same year, the two things not being the same. In a given financial year a part of the tax paid is not in respect of the current year, but is received in respect of previous years, for which it...show more

Product details

  • Paperback | 114 pages
  • 189 x 246 x 6mm | 218g
  • Rarebooksclub.com
  • Miami Fl, United States
  • English
  • black & white illustrations
  • 1236503228
  • 9781236503220