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Lorsque le rendement effectif de chaque fabrique ne dépasse pas 10 kilog. 300 grammes de sucre raffiné par 100 kilog. de betteraves, l'excédent est en totalité admis au bénéfice du droit réduit édict é par le premier paragraphe de l'Article 1er de la Loi du 5 Août, 1890.

La moitié de l'excédent obtenu en sus de 10 kilog. 500 grammes de sucre par 100 kilog. de betteraves n'est également passible que de ce même droit réduit; l'autre moitié est ajoutée aux charges imposables, au droit plein de 60 fr. par 100 kilog.

Aux fabricants qui, avant le 1er Novembre de chaque année, déclarent au bureau de la Régie qu'ils renoncent au bénéfice de la prime sur les excédents de rendement, il est alloué un déchet de 15 pour cent sur le montant total de leur fabrication.

Les sucres correspondant à ce déchet sont passibles d'un droit égal à celui qui est applicable aux sucres représentants des

excédents.

Sous l'un ou l'autre des deux régimes definis ci-dessus, la prise en charge fixée par le premier paragraphe du présent Article est définitive, quels que soient les excédents et les manquants qui peuvent se produire.

Art. 2. Le déchet de fabrication alloué aux fabricants-distillateurs par l'Article 6 de la Loi du 5 Août, 1890,* est abaissé à 15 pour cent, à partir de la campagne 1891-1892.

Art. 3. Les mélasses expédiées d'une fabrique sur une autre fabrique ou sur une sucraterie exercée sont portées en décharge au compte de fabrication, à raison de 30 kilog. de sucre raffiné par 100 kilog. de mélasses. Elles sont prises en charge chez le destinataire pour une quantité de sucre raffiné égale à celle dont le compte de l'expéditeur a été déchargé.

Ne peuvent être expédiées dans ces conditions que les mélasses épuisées n'ayant pas plus de 50 pour cent de richesse saccharine absolue.

Art. 4. Toute modification relative à la fixation de la prise en charge ou du déchet, qui ferait l'objet d'une nouvelle disposition législative, ne serait applicable qu'un an après la promulgation de la nouvelle Loi.

Disposition Transitoire.

Art. 5. Pour la campagne 1890-1891 il sera alloué un déchet de 15 pour cent sur le montant total de leur fabrication aux fabricants de sucre qui, par une déclaration faite au bureau de la Régie cinq jours au plus tard après la promulgation de la présente Loi, renonceront au bénéfice de la prime sur les sucres obtenus en sus de la prise en charge légale.

* Vol. LXXXII, page 1022.

L'avant-dernier paragraphe de l'Article 1er ci-dessus est applicable aux sucres représentant ce déchet.

La présente Loi, délibérée et adoptée par le Sénat et par la Chambre des Députés, sera exécutée comme loi de l'État.

Fait à Paris, le 29 Juin, 1891.

Par le Président de la République :

ROUVIER, le Ministre des Finances.

JULES DEVELLE, le Ministre de l'Agriculture.

CARNOT.

LAW of the German Empire, concerning the Taxation of Sugar. -Berlin, May 31, 1891.

(Translation.)

WE, Wilhelm, by the grace of God, German Emperor, King of Prussia, &c., command in the name of the Empire, and with the consent of the Bundesrath and the Reichstag, the following:

FIRST PART.-TAXATION OF HOME-GROWN BEET-ROOT SUGAR.

First Division.-General Provisions.

1. Subject, Assessment, and Amount of Tax.

§ 1. Home-grown beet-root sugar is subject to a tax on consumption (sugar tax), and to the control of the Excise officers in order to secure this tax. In accordance with this Law, home-grown beet-root sugar comprises every kind of sugar in a solid or fluid state, produced in the country by the preparation of beet-root, or by the further preparation of products derived from beet-root, including juice, fillings ("fülmassen"), residues ("abläufe "), (syrup, molasses), without taking into consideration whether, in the manufacture, any other saccharine matter or sugar was used. Under the expression "further preparation of products of beet-root" is understood the extraction of sugar from or refining of residues (syrup, molasses), the refining of raw sugar, the dissolution of solid sugar, or inversion.

§ 2. The sugar tax upon 100 kilog. net weight amounts to 18 marks.

Beet-root juice, and the residues from the preparation of sugar, are not subject to the sugar tax. The Bundesrath is entitled to place under the sugar tax, either at the full rate or a lower one, sugar residues, beet-root juice, and any mixtures of the same, or of the same together with other material, in so far as these substances are

not prepared at home and used exclusively for household consumption.

The provisions concerning the matter, and the amount of the sugar tax, fixed by the Bundesrath according to the following § 3, are to be laid at once before the Reichstag should it be sitting; otherwise, at its next assembly. These provisions are to be in abeyance should the Reichstag so order.

2.-Concerning Liability for Payment.

§ 3. The sugar tax is to be paid at the time that the sugar passes from the control of the Excise officers into the open market. The person who has the free disposal of the sugar is bound to pay this

tax.

The sugar is a guarantee for the amount of the tax, without taking into consideration the rights of any third person.

The sugar manufacturers in the case of § 6, clause 1, form a guarantee to the same extent for the tax, or for the refund.

Upon giving security, a respite of the tax may be granted. For a term not exceeding three months respite may be granted without security when there is no reason to believe that the payment of the tax is endangered.

3.-Term of Prescription.

§ 4. All claims or after-claims with reference to the sugar tax, as well as any demand for the recovery of over-paid or wrongly-paid sugar tax, are barred after the expiration of one year, reckoning from the day the payment was due, or the day the payment was made, as the case may be.

Any demand for payment of amounts avoided by frauds is barred after the expiration of three years.

These terms of limitation are not applicable to any remedy which the State may have against Excise officers.

4.-Exemption from the Sugar Tax.

5. Sugar which is exported under the control of the Excise officers is exempt from the sugar tax. The sugar tax is not refunded on sugar exported from the market.

§ 6. Special provisions made by the Bundesrath may provide that

1. In the case of the exportation of manufacturers for the preparation of which home-grown beet-root sugar was used, or in case of the storing of such goods in duty-free warehouses, the sugar tax is not to be levied, or in case it has been already levied, can be refunded.

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2. In the case of home-grown beet-root sugar being used as food for cattle, or in the preparation of goods other than articles of consumption, the tax is not levied.

Home-grown sugar which is used for the purposes designated under (2) must, as a rule, be made unfit for human food ("denaturirt"), under official supervision, before it can be exempted from duty.

Second Division.-Excise Control over the Preparation and the Storing of Untaxed Home-grown Beet-root Sugar.

I.-Control of Sugar Factories.

1.-Definition of the term "Sugar Factories."

§ 7. Under the term " sugar factories" are included all the establishments for the preparation of crystallized sugar, with the exception of establishments engaged solely in the further preparation of those beet-root products which have been already taxed.

The Bundesrath decides in how far factories engaged in the working of beet sugar other than crystallized are to be considered as sugar factories under this Law.

2.-Arrangements and Orders with which the Owner of the Factory ("Fabrikinhaber ") must comply with reference to Control.

(A.)-On the Safe Structural Arrangement of Sugar Factories.

§ 8. Sugar factories must be so constructed that the official control can easily prevent the secret abstraction of sugar, and that the Excise officials can follow the progress of the manufacture, and can control the storing of the manufactured article in the factory.

(a.) Sugar factories preparing crystallized sugar, with the exception of those existing prior to the 1st August, 1888, require

either

1. The separation of those rooms in which the crystallization of juice, the extraction and the storage of crystallized sugar, takes place, as well as those rooms in which sugar residues (syrup molasses) are kept, from the other departments of the factory and from the outside.

2. Or the inclosure of the whole ground occupied by the factory.

The owners are also bound, when required, to establish watchhouses for the superintending officers within or without the factory, in order to facilitate the watching of the working, and other opera

tions of the factory. With reference to the arrangement specified under No. 1, it is permissible that sugar residues, permanently or while the sugar factory is under permanent control, be left in unlocked rooms, and that crystallized sugar, also kept unlocked, may be stored in rooms suitable for Excise control, and on which an official lock can be placed by those authorities.

(b.) With reference to sugar factories which do not prepare crystallized sugar, the Bundesrath decides what requirements are to be made with regard to the safe construction of such sugar factories, and the nature of those requirements (comp. § 25, under No. 2).

§ 9. With reference to the construction mentioned in § 8, sub (a) (1) and (2), the following provisions are in force :

I.-Reference to No. 1.

The number of outside entrances leading to the locked rooms of the factory (door entrances, goods ways, and such like), as well as the number of inside entrances within the boundary wall (wall, wire fence, wooden palings, &c.), is to be limited so as not to exceed the number indispensable for the operations of the factory.

The outside entrances, and, so far as the Excise officers demand it, the inside entrances, must be provided with safety doors-springdoors, or other contrivance of that kind-and be made capable of receiving a lock belonging to the Excise.

2. The windows and similar openings of the rooms to be locked are to be made secure by iron rails or iron wire. Provision for the safety of the upper floors and the roof may be dispensed with, in whole or in part, by the Excise authorities.

II. Reference to No. 2.

3. New inclosures must be so planned that no building inside or outside is situated less than 5 metres from the inclosure. The same minimum distance must be observed on the future erection of buildings inside or outside of newly-constructed or of former inclosures. Exceptions are admitted for factories which were constructed before the 1st August, 1888.

4. As a rule, the inclosures must be at the least 2 metres in height, and must consist of stone walls or iron fences (rails, wire).

5. With reference to the number of the entrances made in the inclosure, the provisions of I, No. 1, are applicable.

6. It is admissible that the inclosure be formed in part by buildings. They must be safely erected, looking on to the factoryyard, or to the outside, so that the existing entrances can be done away with, or can be put under official lock and key; and

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