UNITED STATES TARIFF COMMISSION,
Washington, March 25, 1932.
SIR: In compliance with Senate Resolution No. 470, of the third session of the Seventy-first Congress, I have the honor to transmit herewith the report of the United States Tariff Commission pertaining to dead or creosote oil. The resolution reads as follows:
Resolved, That the United States Tariff Commission is hereby directed to investigate, under section 332 of the tariff act of 1930, the difference in the costs of production and delivery to the principal market or markets of the United States during the calendar years 1928, 1929, and 1930 of dead or creosote oil provided for in paragraph 1651 of the tariff act of 1930, when produced in the principal competing country and a like or similar article produced in the United States, and to report thereon to the Senate as soon as practicable; and be it further
Resolved, That if this investigation discloses that the domestic cost of production exceeds the costs of production abroad in the principal competing country, the commission shall include in its report a statement as to the rate or rates of duty necessary to equalize said cost difference based on the American selling price as defined in section 402 (g) of the Tariff Act of 1930. Respectfully,
The PRESIDENT OF THE SENATE,