that the windows and the like are protected in accordance with the provisions of I, No. 2.

§ 10. The owner of a sugar factory is bound to satisfy the demands which are made, according to the provisions of $$ 8 and 9 of this Law, and of the executive provisions of the Bundesrath, by the Excise officials respecting the arrangement, alteration, and repair of all buildings. Alterations in buildings erected according to regulations may only take place when permission for the same has been applied for and granted by the fiscal authorities.

The watch-house of the Superintendents (comp. § 8, under (a)) must be cleaned, lighted, and warmed by the owner of the factory.

§ 11. The prime cost of the fittings according to §§ 8 and 9, with the exception of the cost of fitting rooms reserved for the warehousing of crystallized sugar in the factories designated in § 8, under (a) 1 (comp. same, clause 3), will be allowed to the owner of the factory by the Reichs Casse when the arrangements have been ordered by the Excise authorities, either

1. For sugar factories already in existence before the 1st August, 1888, in which the new arrangement has not been before demanded;

2. For factories existing on the 1st August, 1892, the proprietors of which were not bound to observe the Regulations for security in building according to the Sugar Tax Law of the 9th July, 1887.

Should the Excise authorities subsequently demand an alteration or a completion of the fittings originally constructed, for which a grant has been allowed from the Reichs Casse, when recent alterations are not the reason for the demand, the prime cost of the new building operations must be refunded to the owner of the factory by the Reichs Casse.

The compensation can, however, be refused after the application has been made, when the owner of the factory or one of his responsible representatives has been convicted of defrauding the sugar-tax revenue (comp. § 58).

(B.)-Offices and Waiting-rooms for Excise Officers.

§ 12. The owners of sugar factories must—

1. Provide suitable offices, furnished with necessary appliances for carrying on official work, according to the requirements of the Excise authorities;

2. Provide, when required, a suitable and adequately furnished appartment for the use of those Excise officers employed in the factory when off duty, and when requiring sleeping accommodation. The owner of the factory is responsible for the repair, cleaning, lighting, and heating of this apartment.

In necessary cases, in the country, the owner of the factory is bound to provide lodgings, according to the regulation of the Excise authorities, for those officials who are permanently employed in the superintendence of the factory. For the building designated under No. 2, and for the payments incurred thereunder according to clause 2, as well as for the lodging designated in paragraph 3, a grant will be made by the Excise authorities, the amount of which, failing a decision by the local authorities, will be decided by the higher administrative authorities.

(C.)-Concerning Weighing Arrangements.

§ 13. The owner of the factory has to provide weighing machines and weights for the purpose of the official control and release. These weighing machines are to be provided and erected according to the requirements of the Excise authorities.

(D.)- Prohibition of Work on account of the Insufficient Arrangement of the Sugar Factory.

§ 14. When the demands of the Excise authorities with respect to the provisions as to fitting up contained in $$ 8-13 have not been satisfied, the Excise authorities are empowered to stop the working of the factory, or to prohibit the use of .certain rooms or appliances.

(E.) Notices with regard to Rooms and Appliances.

§ 15. Whoever wishes to erect a sugar factory must, before commencing operations, submit the building plan to the Excise authorities, and must obtain their approval as far as regards the interest of the Excise.

The Excise authorities are in particular to give directions as to the provision made in building for security according to $$ 8 and 9. These regulations are of equal application when a rebuilding of the factory is intended.

§ 16. The factory owner must, within six weeks of the commencement of working a new or rebuilt sugar factory, submit to the Excise office of the district information regarding the premises belonging to or connected with the factory, or which are joined directly thereto, which information must be accompanied by a description and by a ground plan of the premises. For factories which are secured by a fence (§ 8 under (a) 2) is to be added a description of the ground which serves as a boundary.

Information of the same kind is to be furnished by the owners ("Inhaber ") of existing sugar factories six weeks before the first

operations which take place after the 30th July, 1892, at the latest.

§ 17. Alterations in those rooms in a sugar factory erected according to § 8 (under (a)) within the closed departments, can only be made with the permission of the Excise authorities.

The completion of alterations in regard to buildings made for the security of the factory (§ 10, clause 1), or with regard to those premises described in the preceding clause, as well as the commencement and conclusion of intended alterations in other rooms, must be made known to the Excise authorities by a written communication within three days.

$ 18. The owner of a factory may be bound by a decision of the Bundesrath to furnish the Excise authorities with information concerning fixed appliances intended for use in the manufacture of sugar, as well as notices as to any alteration in these appliances; he is further to see that these articles are numbered, and as far as they are used for obtaining beet or sugar liquor for the working of the same, for the reception of the sugar residues, or for similar purposes, to see that they are marked with their content in litres.

(F.)-Notice of Change of Ownership.

19. In the case of change of ownership in a sugar factory, a written notice of the same is to be given to the Excise authorities within one week by the new owner, and in the case of the voluntary transfer of the property, by the former proprietor as well.

(G.)-Appointment of Manager.

§ 20. Corporations and Companies which possess sugar factories, as well as other owners ("Inhaber ") who do not personally conduct the work of the factory, are to make known to the Excise officials the person who conducts the business of the factory in their name and by their order.

(H.)-Notices connected with Working a Factory.

§ 21. The owners of sugar factories for working beet-root must communicate in writing to the Excise authorities the date of the commencement of the period of working at least one week before such commencement takes place.

A corresponding notice is to be given by the owners of other sugar factories before they are opened for the first time, or on reopening after the 31st July, 1892. The notice must contain information as to whether regular interruptions occur in the working, the length of such interruptions, as well as of the daily

working time. Seasonable notice in writing is to be given to Excise authorities respecting any alterations. Should other interruptions in addition to those already provided for occur in working, the commencement of such interruptions, and the date when the work is resumed, is to be communicated beforehand to the Excise authorities in writing.

§ 22. Before work is commenced in a sugar factory, or before work is recommenced after the 31st July, 1892, the owner of the factory is to submit to the Excise authorities a description of the technical nature of the manufacture, in which must be specially described the kind of beet-root sugar (comp. § 1, clause 2) which will be manufactured.

In case of any alteration the description is to be revised or renewed.

(I.)-Duplicates of prescribed Notices.

$23. Duplicate copies of the notices prescribed in $$ 16-17, 21-22, &c., are to be delivered, the returned copy to be preserved in the factory, and to be kept at the disposal of the controlling officers.

3.-Execution of Control.

(A.)-Permanent Control of Sugar Factories.

$ 24. Sugar factories are subject to the continuous control of Excise officers by day and night as long as work is carried on, also during the intervals of rest, according to the regulations of the Excise authorities.

The severity of the control of the factory may be increased at the expense of the factory owner when he, or any person to whom he has given the responsibility of representing him, has been punished for defrauding the sugar revenue, and against whom the suspicion of unlawfully abstracting sugar is entertained.

§ 25. In the place of the permanent control, any other suitable control may be substituted by special provision of the Bundesrath:

1. For those factories of crystallized sugar which have existed since the 1st August, 1888, in which new building operations for security have not been demanded, so long as this Law is in force (comp. § 8, sub (a) in the beginning);

2. In such factories as do not manufacture crystallized sugar (comp. § 8, sub (b)).

(B.)-Locking of Entrances during Permanent Control.

§ 26. During the permanent control of the sugar factory, the outside and inside entrances of the factory, so far as they are not

necessary for the usual purposes, are to be kept locked, to be further secured by an official lock if required, and only to be opened for the time necessary for their use. The Excise authorities decide how many and which entrances are to be left unlocked at night.

(C.)-Regulations to be taken for Security during the Discontinuance of the Permanent Control.

§ 27. Orders are issued by the Excise authorities to secure that, during the discontinuance of the permanent control, work is not carried on in the factory, and that no sugar is removed without the knowledge of the Excise authorities. The special regulations require that all appliances should be placed under official lock and key, and that the sugar in the factory is officially locked up.

Should the permanent control be discontinued for any length of time, a statement must be made out by the officials concerning the sugar in stock (§ 29, clause 1), and a declaration verifying the same must be made by the owner of the factory. After this, the sugar must be secured by official lock and key.

The regulations respecting duty-free warehouses (§ 40) are applicable to the storage of sugar during the time of the discoutinuance of permanent control.

(D.)-Measures to be taken with regard to the Interruption of Work by Accidents.

§ 28. Should an interruption of work take place through an accident to the factory, the Excise authorities, in order to secure the interests of the revenue, authorize the adoption of such special measures as are necessary for this purpose.

(E.)-Storehouses for Sugar.

§ 29. Finished sugar of every kind, especially crystallized sugar (raw sugar of the first and second class, edible sugar in loaves, blocks, flats, sticks, cubes, grains, powder, &c.), as well as sugar residues (syrup, molasses), are only allowed to be stored in rooms the use of which for this special purpose has been applied for in writing, and has been granted by the Excise authorities. This application must be accompanied by a duplicate.

The owners of sugar factories (fenced according to § 8, under (a) 2) are obliged for the time during which the permanent control is discontinued (comp. § 27) to warehouse the store of finished sugar, and the stock of sugar residues, in rooms on which an official lock has been placed.