The Tariff Board And Its Work

Cover The Tariff Board And Its Work
The Tariff Board And Its Work
Henry Crosby Emery
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13 knows that costs vary not only from factory to factory, but from month to month in the same factory. We are sometimes asked, "Which cost will you take, the highest or the lowest; the January cost or the July cost?" The answer is that we shall not 'select any one, but shall care- fully consider all, 'attempting to give to each its due significance. It is exactly here that it becomes necessary to apply good sense to figures. We can never work out a figure in dollars and cents and say, "This is... the cost of production. " But from all the figures we can get a knowledge of cost conditions which will be both comprehensive and practical.
We are convinced, then, that in many lines such information can be secured, and that it will be of the greatest value, not only in itself, but as a basis for estimates of cost in the case of articles of such character that actual cost can not be determined. Of course further complexities arise as to what these costs signify when they have been secured. For instance, assuming that we have secured the actual cost of converting a certain quantity of spruce wood into news print paper at the mill, we still have, so far as the question of the tariff is concerned, the fundamental questions of the price of wood, stumpage values, and water-power con- ditions here and abroad.


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