ADMINISTRATIVE ASPECTS OF THE TARIFF. There is a marked difference in form between purely revenue tariffs, such as that of Great Britain, and protective tariffs like those of the United States and Germany. In the former only the few articles subject to duty are enumerated and unenumerated articles are admitted free. In the latter all articles that may claim free admission are expressly enumerated in the so call 'free list,' and other articles are subject to duty either under the special schedules or under the so-called 'drag-net clause.' which imposes a certain rate of duty on unenumerated articles. The German tariff of 1902 enumerated nearly one thousand different classes of commodities, while in the American tariff of 1S97 the free list alone contains nearly two hundred and fifty separate items.
Another difference that has frequently charac terized protective and revenue tariffs in the United States is that. the duties in the former are mainly specific. that is based on the quanti ties or the number of units of the eommodities imported, while in the latter they are mainly ad valorem, that is a certain per cent. of the value of the commodities imported. The prefer ence of protectionists for specific duties is to be explained partly by the greater certainty of such duties, since they cannot he evaded by under valuations, and partly by their conviction that since protection rather than revenue is the ob ject sought, the ordinary canons of taxation, which prescribe. that taxes shall be in proportion to the value of the property taxed, may be disre garded. The identification of specific duties with protection appears to be confined to the United States, since even in free-trade England all the duties now imposed are specific. The adminis
trative advantage of such duties, which are prac tically self-assessing, need scarcely be dwelt upon.
BIBLIOGRAPHY. MCCI11loch, On Taxation (LonBibliography. MCCI11loch, On Taxation (Lon- don, 1845) ; Sumner, Leetnres on the History of Protection in the United States (New York, 1577) ; Ayers, Rericte of the Tariff Legislation of the United States (Newark, 1853) ; Mason, A Short Tariff History of the United States (Chi cago, 1884) ; Hall, A History of Customs Reve nue in England from the Earliest Times to the Year 1827 (London, 1835) ; Wagner, Pinan. wissenschaft, especially the section on "Das Zoll wesen Frankreichs und Englands" (Leipzig, 1883 1901) ; Bolles, The Financial History of the United States (New York, 1556) ; Dowell, His tory of Taxation and Taxes in England (London, 1388) ; Say, Dietionnaire des finances, articles "Entrepot," "Douane" (Paris, 1559) ; Goss, The History of Tariff Administration in the United States (New York, 1591) ; Taussig, Tariff His tory of the United States (New York, 1892) ; Leroy-Beaulieu, Traits de la science des flounces (6th ed., Paris, 1899) ; Palgrave, Dictionary of Political Economy (London, 1899), articles "im port Duties," "Export Duties;" Conrad, Hand morterbuch der Staatsavissenschaften (Jena, 1900), articles "Zi;Ile," "Zollverein:" Dewey, Financial History of the United States (New York, 1903). See FREE TRADE ; PROTECTION; RECIPROCITY; TAX AND TAXATION.