Code. The longest term of imprisonment for a repeated defraudation of the revenue is two years, and for offences punishable by disciplinary penalty, and cases referred to in § 57, three months' imprisonment. 11.-Barring by Prescription. § 61. The limit of time after which persons cannot be punished for defraudation of the sugar-tax revenue is three years; for offences punishable by disciplinary penalty, one year. Prosecution under provisions in §§ 54 and 55 is barred by prescription at the same time as that of the actual culprit. 12.- Penal Procedure. § 62. With regard to the proof, examination, and sentence respecting any breach of this Law or of the administrative regulations issued under it, and respecting any mitigation or remission under a pardon of penalties inflicted for the breach of the same, the same regulations are in force as in the case of offences against the Customs Laws. The superintendents of the Central Excise may order the stocktaking of the finished sugar in factories, whenever the suspicion is strongly entertained that sugar in considerable quantities has been carried off secretly. $ 63. The fines due under the provisions of this Law fall to the Treasury of that State the authorities of which have inflicted them. $ 64. The inquiry ordered, and the condemnation pronounced by any authority competent under § 62 in respect of any breach of this Law and of the administrative regulations issued under it, can be extended to accomplices who belong to other States of the Empire. The execution of the penalty is, if necessary, to be effected by the petition of the competent authorities and officials of the State in whose territory action is taken for executing such penalty. The authorities and officers of all States of the Empire shall render to each other active assistance without delay in all legal measures taken as to prosecution for breach of the Law. SECOND PART.-IMPORT DUTY ON SUGAR. § 65. From the 1st August, 1892, and onward, an import duty of 36 marks per 100 kilog. will be levied on solid and fluid sugar of every kind. "Sugar" includes: beet-root juice, fillings, and sugar residues (syrup molasses). If foreign sugar is transferred under the control of the Excise officers to another sugar factory for further preparation, the authorities may permit the import duty to be levied at the rate obtained by deducting the sugar tax of 18 marks per 100 kilog., i.e., at a rate of 18 marks per 100 kilog., and the sugar to be treated as inland beet-root sugar for which no tax has been paid. THIRD PART.-TRANSITORY PROVISIONS AND LIMITATIONS OF TIME. § 66. This Law comes into force on the 1st August, 1892. All existing legal provisions on the taxation of sugar on points covered by this Law are cancelled from the date above mentioned. For territory situated outside the Customs frontier this Law will be enforced on the day of entry within the frontier, should the territory in question come to be included in the Customs frontier. § 67. For sugar of the following kind prepared before the 1st August, 1892: (A.) Raw sugar, containing at least 90 per cent. sugar, and refined sugar containing less than 98 per cent., but at least 90 per cent. of sugar; (B.) Sugar candy, and sugar in white, full, hard, loaves, blocks, flats, sticks, cubes, or crushed in the presence of the Excise anthorities; so-called crystals, and other hard transparent sugar in the shape of crystals containing at least 99 per cent. of sugar; (C.) All other kinds of hard sugar, as well as all kinds of white dry sugar (containing not more than 1 per cent. of water) in the shape of crystals, granulated or powder, containing at least 98 per cent. of sugar not belonging to Class (B); Repayment of the tax for a quantity not less than 500 kilog. is granted in case of exportation, or of deposit in the public warehouse, or of deposit in a private warehouse under joint private and official lock, according to the following rates: per 100 kilog., on condition that the sugar is ready for official release by the 31st October, 1892, inclusive, and its identity officially preserved from the 1st August, 1892, up to the time of exportation or of warehousing. Under the same condition that its identity from the 1st August, 1892, onwards has been officially preserved, home-grown beet-root sugar, subject to the sugar consumption tax, which up to the 31st October, 1892, inclusive, is ready for release into the open market, is to be released at the rate of the former consumption tax of 12 marks per 100 kilog. In case the sugar is released from a warehouse, the tax on the sugar in which has been paid, the repayment is to be refunded. The fiscal treatment specified in paragraphs 1 and 2 is applicable, without official preservation of identity from the 1st August, 1892, to sugar presented for release by the factories in the months of August, September, and October 1892, on condition that beet-root is not prepared in such factories, and that no solid or fluid sugar or sugar residues, or only such as belong without doubt to the period before the 1st August, 1892, have been taken into such factories. In factories preparing raw sugar by a process of extracting sugar from molasses, such that the addition of beet-root juice is necessary for the production of solid sugar, the stock of molasses will, on demand, be taken by the Excise officers on the 1st August, 1892, and the quantity of raw sugar ascertained, containing at least 90 per cent. of sugar, extractable from the molasses. The factory can, during the months of August, September, and October 1892, present for release the quantity of beet-root sugar thus fixed and prepared in the above-mentioned manner, and of the described quality, and can claim the fiscal treatment laid down in paragraphs 1 and 2. Manufacturers preparing sugar manufactures for exportation, and claiming repayment of the tax, are entitled, on manufactures exported or warehoused, which are proved to have been prepared before the 1st August, 1892, and are presented for release before the 1st November of the same year, to the repayment which would be due to them under the Law of the 9th July, 1887,* and the Regulations issued under it for carrying it out. The refund granted for goods taken out of the warehouse to the open market must be repaid. § 68. For the transitional period between the 1st August, 1892, to the 31st July, 1897, grants from the revenue of the sugar tax are given for sugar exported, or for sugar of the kinds mentioned in § 67, paragraph 1, sub A, B, C, exported or deposited in a public warehouse, or in a private warehouse under joint private and official seal, on condition that the quantity of sugar released amounts to at least 500 kilog., and when the sugar is not entitled to the repayment of the tax for material provided in § 67. Under that Law drawbacks on exported sugar, in quantities of at least 500 kilog., were fixed as follows: Mk. pf. 8 50 10 65 .. 10 00 The grant amounts to 1. For sugar presented for release during the three years between the 1st August, 1892, and the 31st July, 1895: Mk. pf. 1 25 2 00 1 65 2. For sugar presented for release during the two years between the 1st August, 1895, and the 1st July, 1897 : Mk. pf. In case sugar is taken out of warehouse to the open market, or to a sugar factory, the grant allowed thereon must be refunded. The sugar deposited is a guarantee to the Excise authorities for the amount of the grant, without taking into consideration the claims of any third party. Given under our own hand and the seal of the Empire. VON CAPRIVI. (L.S.) WILHELM. TREATY of Commerce and Navigation between Brazil and Peru. Signed at Rio de Janeiro, October 10, 1891.* [Ratifications exchanged at Lima, March 18, 1896.] (Translation.) THE Republics of the United States of Brazil and Peru, mutually animated with the desire of facilitating commerce and river navigation in their territories, in the region of the Amazons and on their common frontiers, and of strengthening at the same time their fraternal ties, have resolved to set forth in a special. Treaty the principles and bases of such commerce and navigation, and to that end have nominated the following as their Plenipotentiaries, that is to say: His Excellency Manuel Deodoro da Fonseca, General-in-chief and President of the United States of Brazil, has nominated Dr. Justo Leite Chermout, Minister of State for Foreign Affairs; and His Excellency Colonel Remigio Morales Bermudez, President * Signed in the Spanish and Portuguese languages. of the Republic of Peru, has nominated Dr. Guillermo A. Seoane, Envoy Extraordinary and Minister Plenipotentiary to the Government of Brazil; Who, after exhibiting their full powers, which were found in good and due form, agreed upon the following stipulations : ART. I. The navigation of the rivers common to both Brazil and Peru, and that of the Javary and its tributaries, is free to Brazilian and Peruvian vessels, being subject to the regulations established, or which may be established, in the two countries. II. These regulations should be of the most favourable nature to navigation and commerce, and should be as uniform as possible in the two Republics. III. Vessels, when owned and manned according to the laws of the respective countries, will be considered Brazilian in the ports of Peru, and Peruvian in the ports of Brazil. IV. The Republics of the United States of Brazil and Peru agree to declare free from any taxation whatsoever the communications between them, whether by river or by land, which afford means of transit from one territory to the other, the Fiscal and Police Regulations which may be established by the respective Governments within their jurisdictions being duly respected. V. When, owing to the want of a direct line from the Atlantic to Peru, or from Peru to the Atlantic, transhipment of goods transported on direct manifests may become necessary at any Brazilian customs port, landing or opening of the packages at such port of transit will not be required, such packages being free from all taxes, as in the case of the direct line. VI. When, transhipment not being effected, it may be necessary to delay the transit of the merchandize in any of the Brazilian or Peruvian river ports, they shall be deposited in special maritime or land warehouses. In this case, the respective custom-house will receive the landing and warehousing dues as hitherto, in accordance with the legislation of each country. VII. In order that the transport of the packages deposited may be continued, the consignee shall present a detailed list of the respective packages, in accordance with the manifest, the shipments to each person being stated integrally, without subdividing them, unless the party interested desires it, this being necessary for their proper accommodation. This list must mention the numbers, marks, and counter-marks, gross weight, measurement, and contents of each package. The packages subdivided will have the same marks, countermarks, and numbers as the originals, with the addition of letters in alphabetical order. |