INDEX

FOREWORD TO INDEX

The usefulness of most indexes is greatly impaired by their paucity of entries. Multitudes of items lie buried because the indexer thought of them under one category, whereas the reader who wishes to unearth them searches for them under another category. But the searcher, occupied with his subject, should be able to find his reference ready to hand, without having to rack his brain over possible relations to it. Complete indexing, of course, involves repetition. If the index that follows seems unduly long-out of all proportion to the text-it is because the indexers have tried to consider the reader's advantage by making readily available to him every provision of the tariff law.

Provision is made in tariff acts for articles of all kinds either in specific or in general terms. Frequently the two kinds of enumeration are combined in the same provision. In many instances the general terms are such words as "articles", "materials", and "manufactures." In many other instances articles are provided for by component material of chief value or by use. Each tariff schedule has one or more basket or catch-all provisions comprehensive of numerous articles, some of which are of commercial importance. An effort has been made here to index all such general terms, as well as specific names. Reference is made under the appropriate words, "petroleum", "coal", "lumber", and "copper", to provisions in the Revenue Act of 1932 imposing taxes as duties. It is impracticable to make similar reference to compensating duties imposed in the Agricultural Adjustment Act.

This index includes terms in the Tariff Act of 1922 not in the Tariff Act of 1930. A single asterisk appears before each of those terms. Common names of articles of commercial importance appearing in neither of those acts are likewise included. Such names are indicated by double asterisks.

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