DRAWBACK  , in See also:

• COMMERCE
• COMMERCE (Lat. commercium, from, cum, together, and rnerx, merchandise)

commerce, the paying back of a See also:

• DUTY (from " due," that which is owing, O. Fr. deu, dil, past participle of devoir; Lat. debere, debitum; cf. " debt ")

duty previously paid upon the exportation of excisable articles or upon the re-exportation of See also:

• FOREIGN

foreign goods . The See also:

• OBJECT

object of a drawback is to enable commodities which are subject to See also:

• TAXATION
• TAXATION (from " tax," derived, through the French, from Lat. taxare, to appraise, which again is connected with the same root as tangere, to touch)

taxation to be exported and sold in a foreign See also:

• COUNTRY (from the Mid. Eng. contre or contrie, and O. Fr. cuntree; Late Lat. contrata, showing the derivation from contra, opposite, over against, thus the tract of land which fronts the sight, cf. Ger. Gegend, neighbourhood)

country on the same terms as goods from countries where they are untaxed . It differs from a See also:

• BOUNTY (through O. Fr. bontet, from Lat. bonitas, goodness)

bounty in that the latter enables commodities to be sold abroad at less than their cost See also:

• PRICE
• PRICE, BARTHOLOMEW (1818–1898)
• PRICE, BONAMY (1807-1888)
• PRICE, RICHARD (1723-1791)

price; it may occur, however, under certain conditions that the giving of a drawback has an effect See also:

• EQUIVALENT

equivalent to that of a bounty, as in the See also:

• CASE
• CASE, JOHN (d. 1600)

case of the so-called See also:

• SUGAR

sugar bounties in See also:

• GERMANY
• GERMANY (Ger. Deutschland)

Germany (see SUGAR) . The earlier tariffs contained elaborate tables of the drawbacks allowed on the exportation or re-exportation of commodities, but so far as the See also:

• UNITED

United See also:

• KINGDOM

Kingdom is concerned the See also:

• SYSTEM

system of " bonded warehouses " practically abolished drawbacks, as commodities can be warehoused (placed " in See also:

• BOND
• BOND, SIR EDWARD AUGUSTUS (1815-1898)

bond ") until required for subsequent exportation .