ON BRITISH AND FOREIGN STATISTICS OF INTERNATIONAL TRADE. 3805 
and be returned. Many changes have been made in these definitions (see 
Section D below). 
Belgium follows France as a general trade ; her special trade includes 
Classes 1, 2, and 3. 
Holland also follows France as to general trade, but compiles no 
returns of value for it. As to special trade, the Dutch returns include 
Classes 1, 2, 3, and, it is said, much of 4. 
Russia includes Classes 1, 2, and 3 in special trade. 
Austria includes Classes 1 and 3. Neither Russia nor Austria compiles 
totals of general trade. 
Attention may be specially called to the general absence of adequate 
distinction between home and foreign produce in exports. In the case of 
duty-free goods, the foreign produce is in general included in special 
exports, a category generally supposed to include home produce only ; if 
dutiable goods have paid duty and are then re-exported, they are also 
included as home produce. Thus France includes 44,000,000 francs’ 
worth of cotton in her special exports. The lines of division are deter- 
mined rather by fiscal circumstances than by economic principles. 
Table showing roughly what classes of goods (see above, p. 303) are included in the 
Return of Special Trade of various countries, 
2 : Imports: Classes 1, 2, and 3. 
erated Kinedom { eer : Classes 1 and 2. 
OSA. . c . Classes 1, 2, and 3 (if duty free). 
France . x . Class 1, and Classes 2, 3, and 4 if duty has been paid, or if 
they are not distinguished by importers from Class ], and 
all sugar in Class 2. 
Germany : . Classes 1, 2,and most of those parts of Classes 3 and 4 which 
are duty free. 
Belgium : . Classes 1, 2, 3. 
Holland. d . Classes 1, 2,3, and a large part of 4 not adequately dis- 
tinguished. 
Russia . "i . Classes 1, 2, and 3. 
Austria . ; . Classes 1 and 3. 
B. Methods of Estimating Value. 
The typical method of valuing imports and exports is as follows. 
A permanent commission estimates the prices of all the main articles 
of trade year by year, and values all exports and imports by the price-list 
thus established. The list at the end of one year is used for the monthly 
returns of the following, but the annual returns are adjusted for the change 
of prices in the year in question averaged through the year. The goods 
are valued as at the moment of crossing the frontier. 
The main exception is the United States, which values imports at their 
price at the port of shipment in the country of origin. Thus, Bradford 
goods exported to the United States are entered in their accounts at their 
value at Liverpool. 
France and Belgium began to estimate values on the typical method 
in 1847, Austria in 1877, Germany in 1879. In Germany an allowance 
is made for tare, the value entered being that of the goods without their 
packings. In Belgium some goods are entered by the shippers by their 
values alone, no quantity, tale, or measurement being given ; in these 
cases the values declared hy the importer or exporter are accepted after 
scrutiny. 
1904. x 
