The Administrative Provisions of the Revenue Act of 1913

James F. Curtis

The Quarterly Journal of Economics, 1913, vol. 28, issue 1, 31-45

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.

Date: 1913
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