12
Majesty s Government may be quite clear, I would explain
that His Majesty's Government do not desire to raise any
unnecessary objection to the reasonable prosecution of
investigations, the purpose of which is to establish the
foreign value, the export value or the United States
value of good exported to the United States. The
objections of His Majesty's Government apply particularly
to demands addressed to individual firms for details of
the costs of production of particular articles, accompanie d
as they are by an explanation that a refusal will result
in the goods of such firms being refused entry to the
United States.
14. His Majesty's Government would further suggest
that, if the United States Government find it impossible
in any particular case to fix an appropriate valuation
for any goods without satisfying themselves as to the cost
of production, they should consider whether they could
not adopt for the purpose the report of a chartered
accountant of recognised standing, approved both by the
United States Government and the firm in question. The
accountant would examine the books of the firm and give
a certificate of the cost of production of the goods.
15.
Such a procedure does not appear to be inconsis
tent with the provisions of the United States Tariff Act,
which requires the United States authorities in a limited
class of cases to be satisfied as to the cost of production
of the goods concerned, but does not, if His Majesty's Government rightly interpret its provisions, prescribe the way in which such cost is to be ascertained and in particular does not appear to require that the books of the manufacturer or exporter must be inspected for the
purpose,