as per section 4 being given. (c) The term "day of distillation" means from noon one day to noon the next.

Section 7.-In case distilling is not commenced within "5 days of distillation" of the time appointed by notice, or in case of the suspension of distillation without due notice, and permission, then the distiller shall pay the cost of inspection for each idle day.

Section 8. A record of notices and reports shall be sent by the chief inspector to the bureau of inspection of the department of finance.

Section 9.-Refining brandy by special distillation may be done under proper inspection, and after 8 days notice to the chief inspector.

ARTICLE II. TAXATION AND STORING OF BRANDY.

Section 10.-Provides (a) that brandy of domestic manufacture, after deducting 2 per cent which is exempt, shall be taxed at the rate of 50 öre per litre (i. e. about 123 cents per quart) of normal strength (i. e. containing 50 per cent af alcohol at 15 degrees of centigrade). (b) the manufacturers' tax shall be paid at the district treasurer's office, each payment being for not less than 1,500 litres (about 396 gal lons). (c) rebates shall be allowed on all exports at the rate of 51 öre (13c) for every litre of refined brandy; and 50 öre (124c) for every litre of unrefined brandy of nor. mal strength. (d) the duty on brandy made unfit for consumption (denaturalized) may be rebated; in the case of distilleries licensed for the production of such brandy exemption from taxation may be granted, but a fee for denaturalization is imposed.

Section 11.-(a) If the quantity manufactured for a season does not amount to 8,000 litres (about 2,113 gallons) of taxable brandy a fee of 10 öre per litre (23c. per quart) less than the quantity mentioned shall be paid in addition to the other tax; and in case the manufacture has not reached 500 litres (about 132 gallons) or exceeds 5,000 litres (about 1320 gallons) of an average per day of manufacture, a fee of 10 öre shall be paid for every litre that the output shall fall short of, or shall exceed such daily average. These taxes shall be paid during stoppage even under cessation as provided in section 6, and any, or what exemption, shall be at the option of the king. (b) these special fees shall be paid at the district treasurer's office within two weeks of the date of the cessation of the right to manufacture. In case of default the Governor shall proceed to collect by sheriff's sale, and brandy manufactured at the distillery, and in bond at the time of cessation shall be seized in pledge.

Section 12.-(a) 85 per cent of brandy on which taxes have not been paid shall be stored in bonded warehouses as security. The remaining 15 per cent shall be handed over to the manufacturer on condition that the taxes unpaid be paid before the 1st October then next approaching. (b) denaturalized brandy shall not be stored as such security.

Section 13.-Bonded ware-rooms for the storage of brandy as such security shall be provided at each distillery.

Section 14.-(a) Distillers desirous of bonding untaxed brandy, must notify the governor 10 days before the cessation of manufacturing. (b) Should manufacturing recommence before such bonded rooms are empty the inspector at the distillery shall take possession thereof.

Section 15.-(a) No rebate of duty will be allowed for diminution of bulk or strength owing to either leakage, evaporation or accident. Should the accident be owing to circumstances beyond the manufacturer's control a rebate of taxation shall be at discretion of the government. (b) brandy stored in the ware-rooms shall be insured to the full extent of the unpaid taxes, and the policies accompanied by a certificate showing the crown's lien shall be lodged with the inspector. In case of neglect the inspector shall report to the governor who without delay shall make the necessary arrangements for enforcing the payment of the taxes.

Section 16.-The government shall decide in all cases under what conditions subject to what inspection and on the payment of what fee domestic brandy may be stored; and how exported without the payment of the tax.

Article III.-Section 17 provides for the appointment, pay, and lodging if necessary of chief inspectors and inspectors.

Sections 18, 19, and 20 provide for the furnishing, use, (tc., of controlling anparatus; and the measurement and reduction of spirit thereby.

Section 21.-All disputes between the manufacturer and the inspector concerning the strength of spirit to be settled by the chief inspector to whom also (section 22) all illegal acts are to be reported.

Article IV.-Responsibility for offences under the law. Section 23 (a) every one manufacturing brandy without a license, or during the prohibited season shall pay the tax fixed in section 10, and shall be fined from 100 to 2,000 kroner (i. e. from $26.80 to $536) with from one to six months imprisonment; (b) the amount of secret distillation shall be estimated by the productive power of the apparatus used, but shall not be placed at less than 800 litres (about 211 gallons) in one calendar day. If the size of the apparatus cannot be estimated taxes shall be paid on 500 litres (132 gallons) for each calendar day. In any case taxes for at least 30 calendar days shall be enforced; if the manufacture has continued for more than 30 days, but less than 60, then taxes for 60 calendar days shall be collected, and if for more than 60 days, but less than 90 days, then 90 days taxes shall be collected.

Section 24.-All apparatus and all vessels used in secret distillation shall be confiscated as well as the brandy produced.

Section 25.-(a.) Anyone secreting a portion of brandy distilled, or using illegal apparatus or appliances to escape paying taxes, or breaking, or opening locks placed by the inspector, or illegally breaking seals or meddling with the controlling ap paratus shall be fined from 500 to 5,000 kroner ($134 to $1,340) or be imprisoned from one month to one year; if the fraud is extensive or the circumstances aggravated the imprisonment (with hard labour added) may be doubled. The brandy, if recovered, to be confiscated.

Section 28. For working on Sundays or holidays the penalty is from 5 to 50 kroner (about $1.34 to $13.40.)

Section 29.-For manufacturing brandy in connection with German yeast and for offences against section 9, the penalty is 100 to 1,000 kroner.

Section 32 imposes fines from 20 to 200 kroner for offering an inspector anything in the way of a bribe, and on the inspector (with loss of position) for accepting the same.

Section 33.-Anyone connected with inspection convicted of illegal distillation or conniving thereat, shall be imprisoned with hard labour for from 6 months to two years.

Section 34.-Any inspector making fruitless inspection between the hours of 9 p.m. and 5 a.m. shall be fined from 5 to 50 kroner.

The other sections provide for the punishment of minor offences. Section 35 provides for the commutation of any of the above fines; section 36 provides that in case sufficient funds are not forthcoming to satisfy any penalty under this act, corresponding imprisonment shall be substituted for the balance. By section 37 one third of the fines goes to the crown, and two thirds to the public prosecutor. Under certain circumstances of illicit distillation special remuneration is provided for the detection.

Article V.-Enumerates the officers whose duty it is to enforce this law, and prosecute under it; the conduct of investigations, mode of confiscation and for the marking (for the purposes of identification) of confiscated apparatus. Every person has a right to bring an action for illegal distillation, except parents, husband or wife, brothers or sisters, who shall not bring an action against each other, nor a kinsman against the one who supports him, nor an adopted child against an adopted parent, nor workmen against masters whilst in their employ.

The law of December 31, 1891, governing the conditions under which brandy and other buint and distilled spirituous liquors may be sold in Sweden.

Brandy may be sold at wholesale, retail and over the bar (section 1). The same provisions relating to the quality, strength, etc., of brandy, shall apply to alcohol

and other burnt or distilled spirituous liquors (domestic and foreign), and beverages prepared therefrom, or containing more than 25% of alcohol (b).

By section 2 the smallest quantities that may be sold are:

Liquor sold under the two former must not be consumed on the premises, and what is sold shall not be divided nor delivered to several buyers in smaller quantities than the smallest quantity which can legally be sold.

Section 4. No one may serve the public by supplying brandy in smaller quantithan he has a right to sell; and no licensee is allowed to deliver brandy by proxy to buyers at any other place than the one licensed, in quantities of less than 250 litres.

Section 5. (a) A licensee for the sale of brandy by retail or over the bar must have the confidence of his fellow-citizens, be known as trustworthy, be able to write and cipher, be his own master, and otherwise show himself capable of undertaking such business. (b) Neither retail nor bar trade in brandy shall be carried on in connection with any other business to conduct which a special permission is necessary, with the exception of the sale of wine and malt drinks. (c) no one disqualified from being a manufacturer of brandy, as well as apothecaries, shall be licensed to sell brandy either by retail or over a bar.

Section 6. Continues privileges held previous to the operation of the law of 1885, unless the same have been forfeited, but (b) burgess rights conferred since the publication of that law do not confer the right of selling brandy by retail or over

the bar.

Section 7 provides for the continuance of the right of selling at retail or over the bar to country inns where said right was exercised prior to the law of 1885, and where it has not been discontinued or forfeited, but only to the holder of the right at the becoming effective of the law of 1873, or his legal representative under this law. (b) Where the inn was owned by a parish, community, or company the right to sell brandy was only continued for 20 years from the 26th of August, 1873. (c) Where the proprietorship of an inn is divided between several owners, each one shall exercise the right to sell brandy over the bar, only during the time he is in charge of the business. Either partner desirous of surrendering his right may do so by giving notice as per section 16.

Section 8. Magistrates in towns must send the governor a list of tradespeople entitled to sell brandy before January 1st in each year (a) before which date (b) the town council or town meeting having reported to them, the magistrates shall state to the governor, whether in their opinion the number of privileges to sell brandy at retail or over the bar should be increased, and if so, to what extent and in what part of the town. (c) the governor shall then decide for or against increasing the num ber, but he cannot increase the number contrary to the vote of the magistracy and the towns meeting, nor can he exceed the number decided upon by them.

Section 9. New privileges, for a period not to exceed three years, as well as any to supply the places of licenses given up or forfeited, must be offered by auction before the end of July in each year, to the person or persons willing to pay taxes on the largest number of litres. Only one license may be put up at a time, and two weeks notice of sale must be given. The bids must be submitted to the magistracy, who shall be guided in their decision as much by the character and competency of the bidder as by the amount of consideration offered; (b) where it is considered advisable to grant the privilege of all the sale of brandy by retail or over the bar to a company the magistrates shall issue a month's notice calling for tenders within a specified period. Tenders, accompanied by the by-laws of the companies, shall be decided by the magistrates on the same principle as other bids, and finally ratified by the governor. No tender to be accepted unless the fees are as great as would result from individual license, or that provided by section 17. All contracts must be completed before the 30th of June in each year.

Section 10.-Provides for the increase in the number of licenses in country districts upon the receipt of a petition to that effect from any resident by the local board of government. The chairman of the board shall by fourteen days notice call a meeting of the parishioners and the decision arrived at this meeting shall be final. This meeting shall be held during the month of April. Section 11 provides that licenses granted under section 10 shall be disposed of by auction by the bailiff, the acceptance or non-acceptance of any bid being decided on the principles already laid down. (b) the government shall decide whether and under what conditions licenses to sell at retail or over the bar in small towns shall be granted to companies. Section 12.-Any licensee forfeiting his right to sell can only obtain a new license under section 9 or section 11.

Section 13.-Special licenses for various periods, may be granted to spas, hydropathic establishments, passenger steamers, restaurants, etc., but not for camps or military gatherings.

Section 14-The license year commences on October 1st in towns, and on November 1st in country places.

Section 15.-A license purchased at auction may only be transferred with the consent of the authorities, and no other license may be transferred. A company having taken charge of the sale in any place may not alienate their license, but with the consent of the authorities they may transfer one of their special privileges. On the death of a licensee the business may be carried on for the heirs till the close of the than current year, and in case of the death of a privileged licensee till the end of the term of the privilege.

Section 16. In towns, assessors, and in country places, the local board of government, shall make a yearly estimate for each existing license of the number of litres of brandy which will probably be disposed of under such license during the ensuing year; and every licensee who within 14 days of the close of the assessors work has not surrendered his license to the magistrates shall be liable for the legal fee on the so assessed amount.

Section 17.-No assessment shall be put at less, nor shall any bid at auction be accepted for less, than 3,000 litres (about 7923 gallons) in towns, and 1,500 litres (about 396 gallons) in the country.

Section 18.-Fixes the fee for licenses to sell brandy at retail, or over the bar at 15 or per litre (about 3c.,) on the estimated sale, Adulterated brandy, under inspection, is not subject to the tax on sales made; (b) in case of a company being entrusted with the sale of brandy by retail or over the bar, the company shall, in addition to the tax fixed, give away the net profit which, atter deducting the necessary running expenses, is shown by the accounts of the company to have accrued from all the business in brandy done by the company, and also the fees which the company has paid for the privileges according to section 15 (c). The accounts of the company shall be kept in the manner and after the formula provided by the bureau of control and assay of the royal department of finance. These accounts, as well as the management of the company, shall be examined into during the month of January of every year, on a day fixed by the authorities, by five auditors, of which the town council, or, where such is not found, the town meeting, shall appoint two, the landsting (meeting of the commissioners of supply of a county) one, the agricultural society one, and the governor the fifth. When a town does not take part in a landsting, the town council shall appoint the auditor, otherwise to be chosen by the landsting.

In Stockholm the town council shall appoint three auditors and the Governor General two.

A report of the investigation shall be sent to the town council or town meeting, the landsting, and the agricultural society before the expiration of the month of February succeeding.

The auditors shall receive the compensation of the fourth grade mentioned in the regulations, which compensation shall be paid out of the profits mentioned above. If the landsting or the agricultural society declines to assume any responsibility for the management of the company the matter shall be appealed to the governor.

The company is in duty bound to be controlled by the orders given by the governor in the matter of desirable modifications. If the company declines to do this the governor shall impose a suitable fine.

Section 19.-License taxes or fees shall be paid in advance half-yearly.

Section 20.-The fee for a license to sell over a bar, as per section 13, shall be fixed by the assessors, but it shall not be less than the proportion for the time of the duration of license which corresponds to the tax which ought to be paid annually. The fee for a passenger vessel license shall be paid in the town where she is owned. Section 21.-Appeal is allowed against the assessor's decision, but the tax must be paid pending decision.

Section 22.-All fees for licenses to sell brandy by retail or over the bar, as well as the net profits which the companies must pay over shall be divided as follows:In Stockholm eight-tenths to the city, if the trade in brandy be in the hands of a company; otherwise seven-tenths to the city and the rest shall in either case be paid into the public treasury. (II.) In towns not taking part in a landsting, if the sale be in the hands of a company seven-tenths go to the municipality, one-tenth to the local agricultural society, and two-tenths to the public treasury. If the sale be not in the hand of a company, six-tenths shall go to the municipality, one-tenth to the agricultural society, and three-tenths to the public treasury. (III.) In towns taking part in a landsting: when the sale is in the hands of a company, five-tenths shall go to the town, two-tenths to the local landsting, one-tenth to the agricultural society of the district, and two-tenths to the public treasury. When it is not in the hands of a company, four-tenths shall go to the municipality, two-tenths to the landsting, onetenth to the agricultural society, and three-tenths to the public treasury. (IV.) In country parishes the whole shall be deposited with the receiver of the district who shall distribute it as follows: seven-tenths to all the country parishes of the district, according to their population; two-tenths to the landsting of the district, and onetenth to the agricultural society. (V.) In a village where the sale is in the hands of a company, the division shall be the same as in a city. The portions falling to the agricultural societies and to the landstings shall be deposited in the district receiver's office; the portion paid to the public treasury shall be distributed amongst the county revenue districts according to the number of inhabitants, not including those resident in towns. These amounts shall be redivided, the county parishes receiving one-half, and the landsting and agricultural society one-fourth each according to inhabitants. Companies must surrender profits before May 1st in each year. A statement of the disposition of the profits shall be supplied the chief of the royal department of finance on demand.

Section 23 provides that places of sale shall be publicly situated and shall be airy, clean, wholesome, and convenient.

Licensed premises shall be inspected (section 24) before the business is commenced, in towns by the public prosecutor, in the country by the police together with two persons appointed by the magistrates, or the local board of government. The sale of brandy is prohibited in the country within 3 miles of an auction, fair, market, parish meeting, or muster of recruits; and the governor may prohibit sales on the occasion of any public gathering of people.

Section 26.-Sale by retail is allowed from 8 o'clock a.m. to 7 p.m. on week-days only; sale over the bar may take place from 9 a.m. to 10 p m. in towns, and till 8 p.m. in the country. On Sundays and holidays the sale over the bar shall be limited to meal times, and then only to guests ordering food. The governor may extend, or curtail the hours at his pleasure. All bars must always be closed during the hours of divine service. This means total prohibition (section 27) during the hours. Cooked food must always be kept on hand in bar trade places, and drunkards and minors cannot be supplied. Signs and copies of this statute must be displayed; and in case of co-partnership a notice signed by the police showing the hours during which each partner is in charge, and has the right to sell.

Exposing brandy for sale in an open booth with other goods (section 31); bartering with brandy (section 32); adulterating brandy (section 33); are all prohibited. Payment for brandy sold on credit, if less than 20 litres, is not recoverable (section