Imports are charged 8%, exports 1% ad valorem duty.
About 4000 were thus annually imported, and an ad valorem duty was levied by the sultan, which produced about 4800 of annual revenue.
Under the old commercial treaties which lapsed about 1890 - but which have been maintained " provisionally " in force until one or other of the great powers consents to set a term to the negotiation of fresh treaties - an ad valorem duty of 8% was imposed on all articles imported into the Turkish empire.
Since then the import duties have been collected at the rate of 11% ad valorem under the supervision of the Public Debt Administration, the bondholders having certain rights, under the decree of Muharem, described below, over any increase of revenue arising from modification of the commercial treaties.
In the year1910-1911the import duties were estimated to produce £T3,980,395, the transit duties £T20,276, and the export duties (1% ad valorem, which it was hoped the government might soon afford to abolish) £T168,993 - total customs revenue, £T4,217,752.
There is free trade between the Transvaal and the other British possessions in South Africa, and for external trade they all adhere to a Customs Union which, as fixed in 1906, imposes a general ad valorem duty of 15% on most goods save machinery, on which the duty is 3%.
Taxes on imports and exports, not exceeding the equivalent of io% ad valorem, direct taxation of Europeans, and a poll tax on native adult males, a tax on ivory and the Government share in the exploitation of mines were the chief sources of revenue; the administrative services and interest on debt the largest items of expenditure.
From his committee he reported in April 1888 the "Mills Bill," which provided for a reduction of the duties on sugar, earthenware, glassware, plate glass, woollen goods and other articles, the substitution of ad valorem for specific duties in many cases, and the placing of lumber (of certain kinds), hemp, wool, flax, borax, tin plates, salt and other articles on the free list.
The first important step was taken in 1881, when a new general tariff was established, in which specific duties replaced the ad valorem duties chiefly applied in the treaty tariffs of 1860-66.
Legislation, and in the Tariff Act of 1846 established a system of moderate and purely ad valorem duties, in which the protected articles were subjected, as a rule, to a rate of 30 per cent., in some cases to rates of 25 and 20 per cent.
It substituted specific duties for the ad valorem duties of 1846 and 1857, and made some other changes of significance, as in the higher duties upon iron and steel.
Any subdistrict, town or city of the fifth or sixth class may provide for a graded school by voting for an ad valorem and poll tax which is limited as to amount.
For instance, the tariff on animals exposed for sale includes a charge of 5% ad valorem on slave girls, besides a charge of I rupee per head.
Revenue is raised chiefly by customs dues on spirits and tobacco and a general io% ad valorem duty on most goods.
After much manoeuvring and intrigues a naval battle was fought at Cynos 1 She had already abolished the system of tribute in favour of a 5 °,o ad valorem tax on all imports and exports carried by sea between her ports and those of the allies.
An octroi duty of 9% ad valorem formerly levied on all food stuffs entering the city was abolished in 1903.
The islands retain the exemption from direct taxation which they enjoyed under the British protectorate; in lieu of this there is an ad valorem tax of 202% on exported oil and a tax of 6% on wine exported to Greek ports; these commodities are further liable to an export duty of 12%, which is levied on all agricultural produce and articles of local manufacture for the maintenance and construction of roads.
To this relatively conservative bill, which substituted in many instances ad valorem for specific duties, and was intended by its author to be a revenue as well as a protective measure, were added many amendments which made the bill more strongly protectionist, and in some cases were vigorously opposed by Morrill.
Since 1894 a uniform customs duty of 5% ad valorem has been levied generally on imported goods, certain classes being placed on the free list, of which the most important are food-grains, machinery, railway material, coal, and cotton twist and yarn (exempted in 1896).
All tithes have been abolished, except those on cereals, carobs, silk cocoons, and, in the form of to% ad valorem export duties, those on cotton, linseed, aniseed and raisins (all other export duties and a fishing tax have been abolished); (4) sheep, goat, and pig tax; (5) an excise on wine, spirits and tobacco; (6) import duties; (7) stamps, court fees, royalties, licenses, &c.; (8) salt monopoly.
The tariff is nominally ad valorem, but as the rates are imposed on fixed official valuations it is essentially specific. The duties on imports in 1905 amounted to 91,321,860 pesos, and in 1906 to 10 3,5 0 7,55 6 pesos.
At the same time a uniform duty of 5% ad valorem was established.
And Persia, which instituted various reforms in the customs service, secured to both countries the most-favored-nation treatment, and substituted specific import and export duties for the charge of 5% ad valorem provided for in the treaty of 1857.
The American consul is necessarily brought much into touch with the trade and commerce of the country to which he is assigned through the system of consular invoices (see AD Valorem); in his ordinary reports he is not confined to one stereotyped form, and when preparing special reports (a valuable feature of the United States consular service) he is liberally treated as regards any expense to which he has been put in obtaining information.
The first five years of the existence of the state were greatly hampered by the provision of the Berlin Act prohibiting the imposition of any duties on goods imported into the Congo region, but at the Brussels conference, 1890, a declaration was signed by the powers signatory to the Berlin Act, authorizing the imposition of import duties not exceeding to ad valorem, except in the case of spirits, which were to be subject to a higher duty.
Revenue is derived from an ad valorem tax on all imports; the purchase and sale of animals; from royalties on trading concessions, and in other ways, including fees for the administration of justice.