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This comparison, compiled at the instance of the Committee on Ways and Means, is intended to afford a convenient means of access to the provisions of the Tariff Acts of 1913, 1922, and 1930, and to show, in parallel columns, the comparative rates of duty in the several acts as well as the corresponding administrative provisions.
The classifications and rates of duty of the act of June 17, 1930 (Hawley-Smoot Tariff Act), are used as the basis of the comparison, and the corresponding rates and provisions of the act of September 21, 1922 (Fordney-McCumber Act) and the act of October 3, 1913 (Underwood-Simmons Act) are shown opposite. The classifications of the Revenue Act of 1916 and the Emergency Tariff Act of 1921 differing from those of the act of 1930 are indicated by footnotes to the items affected, as are also classifications in the acts of 1913 and and 1922.
All provisions of the act of 1913 pertaining to matters other than the tariff, and which are not comparable with any of the provisions of the acts of 1922 or 1930, have been omitted.
Considerable difficulty has been experienced in comparing the provisions of the act of 1913 with subsequent acts because of changes of classification and duty brackets in the acts of 1922 and 1930, and on account of the enumeration in the Tariff Acts of 1922 and 1930 of numerous articles not specially provided for in the act of 1913, some of which were not then articles of commerce.
The United States Tariff Commission furnished the copy for Titles I and II (dutiable and free lists) and the Bureau of Customs, Treasury Department, assisted in preparing the copy for Titles III and IV (special and administrative provisions). Acknowledgment is also made for their assistance in editing and reviewing the subject matter.
CLAYTON F. MOORE,
Clerk to the Committee. SEPTEMBER 13, 1930.