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the laws relating to alcoholic liquors. The tariff act then in force in New Zealand was applied to imports into the Cook Islands from countries other than New Zealand, but the governor of New Zealar į was authorized to modify the tariff by Order in Council as applied to any of the Cook Islands.

The customs duties act of 1908 (sec. 11) authorized the gover to reduce or remit any of the duties imposed on imports into t Cook Islands by the New Zealand tariff act of 1907. It further p vided for duties of d. a pound on sugar and of 10 per cent ad va rem on cotton and on linen piece goods imported into the Co Islands, whether from New Zealand or elsewhere, in addition duties on such imports imposed elsewhere in the act.

In 1915 some changes were made in the constitution act of the C Islands. The office of secretary for the Cook Islands was created, a subject to the control of the minister for the Cook Islands, this off was made responsible for the administration of the islands. The lo councils in the islands were empowered to make laws for their g ernment, but with certain limitations, including the withholding fr them of authority to deal with customs duties. The customs te of New Zealand continued in effect in the Cook Islands.

The New Zealand customs act of 1915 laid down the rules to gor the administration and imposition of duties in the Cook Islan The act provided that all goods imported into the Cook Islands fr New Zealand, whether the produce or manufacture of New Zeal or not, should be admitted free of duty unless special provision to contrary was made elsewhere in the act. The following except: were enumerated:

(1) Goods on which duty drawback had been claimed in V Zealand.

(2) Goods which for any reason did not pay the duty customs imposed in New Zealand.

(3) Goods manufactured in bond in New Zealand unless ther been entered in New Zealand for home consumption, and dut any) duly paid thereon.

(4) Goods subject to excise tax in New Zealand, unless excist had been paid thereon.

(5) Duties were levied on imports into Cook Islands, whether f New Zealand or elsewhere, in addition to all other duties other chargeable, as follows: On sugar, d. per pound; on cotton p goods (except calico), linen piece goods, and piece goods of m finen and cotton, 10 per cent ad valorem.

The governor was authorized by the customs act of 1915 as by customs act of 1908 to reduce or remit any of the duties on imp into the Cook Islands. The act of 1915 (sec. 301) went further, b ever, by making provision that, in addition to the duties w were imposed on imports into the Cook Islands from foreign cou through the application of the New Zealand tariff to the Cook Isla there should be chargeable on all goods imported into these iss from any place other than New Zealand and which, would, if impe into New Zealand, be admitted free of duty, such ad valorem da not exceeding 10 per cent, as the governor from time to time Order in Council should determine. The new legislation of 1915 only provided, therefore, for the continuation of the customs between New Zealand and the Cook Islands, whereby a tariff pr

nce equal to the duties enumerated in the tariff of New Zealand was ccorded to each in its trade with the other, but added a provision uthorizing a preference to New Zealand in the Cook Islands on such roducts as were not subject to duty under the New Zealand tariff. he authority thus granted to the Governor in Council appears. owever, never to have been exercised.

THE TERRITORY OF WESTERN SAMOA (MANDATED TERRITORY).

The territory of Western Samoa, formerly German Samoa, has een intrusted to New Zealand under a mandate according to the rms of the treaty of Versailles, 1919. It is discussed in the appendix the chapter on "Colonial Tariff Policy of Germany, page 265."

VI. SUMMARY.

Although preference in favor of British imports was established New Zealand shortly after it became a British colony in 1840, there re no preferential provisions in any of its tariffs from the time it tained control of its fiscal system, in 1853, until 1903. Until the e years of that period the tariff was mainly a revenue tariff, but th the growth of the movement for protection there developed a timent in favor of preference to Empire products, and in 1903 an t was passed establishing preference in favor of imports from any rt of the Empire on 38 items of the tariff then in force. The eference was granted by raising the rate of duty on the items umerated in the act when imported from foreign countries, leaving changed the rate upon British products. The preferential rate s for the most part 33 per cent less than the full rate, but on 9 ms, which had been free and which continued to be free under the ferential schedule, a duty of 20 per cent ad valorem was imposed der the general schedule.

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In 1907 an act was passed increasing to 194 the number of items which preference to Empire products was granted. The preferial reductions on British products were 333 per cent on 111 items 116 per cent on 33 items. On 14 items, which were free when Empire origin, a duty of 20 per cent ad valorem was levied when ported from foreign countries; on 34 items, of which 5 were dutie at 5 per cent ad valorem and of which the remainder were free en imported from British countries, a duty of 10 per cent ad orem was imposed when imported from foreign countries. Of 38 items on which preference had been established in 1903, the of 1907 continued the preference on 30, generally in unchanged ounts, and repealed the preference on 8 by making them free of y from all sources.

n 1915, among other changes in tariff rates, were two increases. two equal decreases in the preferential rates. In 1917 the ference to Empire products was further enhanced by the imsition of surtaxes of from 10 to 20 per cent on the principal items the textile schedule when imported from foreign countries. Thus, ce the modest beginning of 1903 the preferences granted by New land have twice been materially extended, and now about onef of the tariff items have preferential rates, and of those which do

not about two-thirds are on the general free list. A further extension of the preference is foreshadowed. See addendum below.

New Zealand grants its preferential tariff to all products of the Empire, but because none of the important export products of South Africa were included in New Zealand's preferential tarif, South Africa did not consider New Zealand's preference an "equiva lent reciprocal privilege" such as entitled products of New Zealant to the South African preferential rates. New Zealand, therefore in 1906 negotiated for the extension to her products of the South African preferential rates, and agreed to grant upon a special list of the principal export products of South Africa specified rates lowe than those of her preferential tariff, and upon all other South Africst. products rates lower by 25 per cent than the rates of her preferentis tariff. This agreement became effective in both countries on July 1 1907. The concessions made by New Zealand to South Africa were not extended to any other country, British or foreign. New Z land's negotiations with Canada and Australia have, for various reasons, been without result.

(Bibliography on page 832.)

ADDENDUM.

On November 3, 1921, the Government introduced a new tariff bill which became provisionally effects at once and which passed the lower house on December 9 without substantial alterations. The new tat raises some rates and lowers others, but its chief characteristic is the increase in the preferences accorde to British trade. The number of items upon which a preference is given is practically doubled, total number of items is increased by about one-third. The previous tariff contained 210 preferent items, the bill as introduced 367, and as passed 409 (according to a press dispatch) out ofa total of 604 Upon the items upon which there was formerly a preference the rate of that preference has been gener increased by raising the rate upon non-British goods, so that the maximum rate in ordinary use in the New Zealand tariff is now 40 or 45 per cent instead of 37 per cent ad valorem. Differentials in favor British trade as great as 15 and 20 per cent ad valorem are much more numerous than before. A special duty of 24 per cent to 25 per cent ad valorem is levied upon products subject to protective preferential tariff rates when these products come from countries which have depreciated currencies. The new tariff law provides a schedule of intermediate rates to be used as a conventional or bargains tariff. The intention is to use this tariff first of all to obtain concessions from Australia. The law vides that products of dominions which discriminate against New Zealand's products (see p. 788) S made subject to the rates of the general tariff, and by a resolution of the lower house this provision base applied to products of Australia, effective December 1, 1921. The provision is applicable not on Australian products, but to all goods dutiable under the preferential schedule (or under the intermedi schedule when that becomes effective) which reach New Zealand via Australia unless they come f through bill of lading. (See Commerce Reports Dec. 5, 12, and 19; Journal of Commerce, Dec. 13; B. T... Nov. 24, Dec. 1; Times Trade Supplement, Dec. 3, 1921.)

"The chief classes of articles which are free are foods, alcoholic beverages, drugs, leather, chins, fan goods, paper, timber, oils, and miscellaneous.

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I. TARIFF POLICIES IN AUSTRALIA PRIOR TO THE ESTABLISHMENT OF PREFERENCE IN 1907.

Before the adoption by Great Britain of the policy of free trade and of uniform treatment of British and foreign goods throughout the Empire, the Australian colonies, like the other British colonies, enjoyed tariff preference for their products in Great Britain and were required by imperial legislation to grant in return preferential treatment to British imports, but with the abolition of the old colonial system in Great Britain and the extension of representative government to the Australian colonies came the elimination of all preferential provisions in their tariffs.

The tariff history of the Australian colonies from their establishment as self-governing colonies to their union as a federal commonwealth was marked by a succession of attempts to find a basis of agreement for some measure of customs harmony among themselves. During this period each colony developed its own fiscal and tariff

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system. Within each colony there were differences of opinion with regard to the policy to be followed, but some of the colonies, Victoria conspicuously, were protectionist in sentiment and in their legislati while others, New South Wales in particular, were under free-trade régimes. This difference in fiscal policies gave rise to the moveme for some form of closer tariff organization of Australia and, at th same time, made the aim of the movement difficult of attainment It is not necessary here to enter in any detail into the history of the many intercolonial conferences which were held. They failed estim time to reach any tangible result, either because of the impossibly exp of reconciling the conflicting tariff policies of the colonies or because the of the refusal of the imperial authorities to approve some of the f plans mutually agreed upon by the colonies.

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The opposition of the imperial authorities to certain of the proposal of the Australian colonies is a demonstration of the scrupulous pr cautions which Great Britain took during the period of politics ascendancy of the principles of the Manchester school of economy the thought to prevent the slightest infraction either on her own part or by a colony under her control of the principle of nondiscriminati in tariffs.

As early as 1842 Lord Stanley, on the ground that this legislati proposed to establish differential duties, vetoed an act of New Sout Wales admitting free of duty the goods of New Zealand, which s just been separated from New South Wales as an independent colony A Tasmania act of 1867 providing for intercolonial free trade wit New Zealand was vetoed by the imperial authorities on simil grounds. In dispatches to the governor of New South Wales in 1868 and again in 1869 the colonial secretary took the position that th imperial authorities could not permit the establishment of diffe ential duties in the Australian colonies in favor of each other, but promised that sanction would be given for a customs union if the colonies could agree to establish it.

In 1870 an intercolonial conference was held at Melbourne, but the conflicting tariff policies of Victoria and New South Wales prevented agreement upon a customs union. The British acts granting constitutions to various Australian colonies contained provisions restraining colonies from establishing differential duties. The conference of 1870 passed a resolution requesting the imperial authorities to gra! the right to establish intercolonial free trade. The reply of the colonial secretary, Lord Kimberley, to this resolution stated the objections of the Imperial Government to protective duties and to tariff discriminations, but promised imperial assent to any plan for customs union upon which the colonies could agree. The colonies persisted in their efforts to secure authority to establish intercolonial free trade, and, finally, in 1873, the British Government passed the Australian Colonies Duties Act, permitting full freedom to the Australian colonies with regard to their tariff relations with each other or with New Zealand, but, with this exception, continuing the prohibitions against differential duties on imports and against the violation of any British treaty guaranteeing the open door in Australia.

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