242 CONST1TUTIONA L LAW OF BRITISH D 0 MINIONS
Chapter British preferential tarifi to other Dominions or of the
x> intermediate tarifi to foreign countries, which norm-
ally are exposed to the general tarifi, and complaints
against undue charges by manufacturers under pro-
tection, shall be dealt with by a Board, now of four
members, whose advice is made available to Parlia-
ment; while by requiring that enquiries shall be held
in public and evidence given on oath the electorate is
afforded means of realising the effect of tariff changes.
The Board also makes enquiries on which may be based
the imposition of anti-dumping duties, a policy fol-
lowed in all the Dominions. In Canada, from 1926, an
Advisory Board on Tariff and Taxation was set up
under the Supply Act by Mr. Mackenzie King. In 1931
its members were deprived of their functions by Mr.
Bennett, and in lieu an Act was passed to establish
a Tariff Board, whose three members hold office for
ten years and are not eligible for election to the Com-
mons for two years thereafter. The Liberals claimed
that tenure should be at pleasure, as the Board should
be in harmony with the government of the day, but
this was rejected as well as the proposal that all re-
quests for tariff increases must be referred to it, and
that it should investigate the capitalisation, salaries
and wages, and hours of labour of companies applying
for increased rates of duty. The Board has the duty of
recommending the rates to be levied to equate costs of
production as between Canadian and imported goods,
and it serves an important part in maintaining the
excessive height of Canadian imposts on imports from
the United Kingdom. The Irish Free State by the
Tarifi Commission Act, 1926, established an excellent
system. The Commission has three members who are