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the said Delegate nor the official Agent of the Government resident on the Isthmus shall have the power to publish anything relating to the business of the Company without the express authorization of the Company.

“Art. 6. If the new Company for the completion of the canal is not organized, nor the work of excavation resumed within the period fixed by condition 2 of Article 1, the existing Contract shall determine, and the Republic shall enter into possession and ownership, without the necessity of a previous judicial decision, and without paying any indemnity, of the actual works of the canal and the annexes belonging to them, in accordance with Article 23 of the Contract of 1878.

“ Paragraph 1. It is understood that the Contract shall also determine, and that the provisions of this Article shall be fulfilled, if at any time before the 28th February, 1893, should the Company for the completion of the canal not bave been formed, the legal representative of the Universal Interoceanic Canal Company in Tiquidation, or whoever should represent his rights, abandons the preservation of the works, property, and buildings belonging to the said Company which now exist on the Isthmus.

Paragraph 2. The preservation of the property referred to in the preceding paragraph shall be understood to be abandoned whenever the legal representative of the Universal Interoceanic Canal Company in liquidation, or whoever may represent his rights, shall remove the staff of employés now maintained on the Isthmus, or shall cease to make the necessary expenditure to prevent the loss or injury of the said property.

“Paragraph 3. It is furthermore understood that the buildings, plant, works, and improvements which are to pass into the possession of the Republic in the events provided for in this Article, and in accordance with Article 23 of the Contract of 1878, shall be inalienable, and must be delivered over in good condition, except for deterioration caused by wear and tear, force majeure, or unavoidable accident.

“Art. 7. Whenever the Company for the completion of the canal shall be legally organized, and have resumed the works in conformity with the provisions of condition 2 of Article 1 of this Contract, the Government shall adjudge to it the 250,000 hectares of waste lands in the Department of Panamá which by executive resolutions have been declared to belong to it, and shall deliver to it the respective title-deeds, provided always that the legal formalities in respect of the matter shall be complied with on the part of the Company.

Art. 8. The bond for 750,000 fr. given by the Canal Company in accordance with Article 2 of the existing Contract shall remain as

security for the fulfilment of the obligations arising out of that Contract, and of those which the grantee undertakes by virtue of this present one.

"Art. 9. All the rights and obligations created by the Contract of the 23rd March, 1878, for the opening of an interoceanic canal across Colombian territory, approved by Law 28 of the same year, shall remain in full force and virtue, without other limitations or modifications than those provided for in the present Contract.

“Art. 10. The present Contract requires for its validity the approval of his Excellency the President of the Republic and that of Congress.

“ Done in duplicate, at Bogotá, the 10th day of December, 1890.

“ ANTONIO Roldáx.

“ LUCIEN N. B. WYSE. “Executive Government, Bogotá, December 10, 1890. “Approved.

“CARLOS HOLGUIN. “ ANTONIO ROLDÁN, Minister for Foreign Affairs."

Given in Bogotá, the 23rd December, 1890.

JOSÉ JOAQUIN ORTIZ, President of the Senate.
EDUARDO Posada, President of the Chamber of
Representatives

.. ENRIQUE DE NARVAEZ, Secretary of the Senate. MIGUEL A. PENAREDONDA, Secretary of the

Chamber of Representatives.
Executive Government, Bogotá, December 26, 1890.

Let it be published and executed.

CARLOS HOLGUIN. ANTONIO ROLDÁN, Minister for Foreign Affairs.

LOI de la République Française, concernant le Régime des Sucres.

- Paris, le 29 Juin, 1891.

Le Sénat et la Chambre des Députés ont adopté,

Le Président de la République promulgue la Loi dont la teneur suit:

Article 1er. A partir du 1er Septembre prochain, et pour les campagnes suivantes, le rendement légal par 100 kilog. de betteraves mises en @uvre dans les fabriques de sucre indigène reste fixé à 7 kilog. 750 grammes.

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 obt anus en sus de la prise en charge légale.

* Vol. LXXXII, pago 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.

CARNOT. Par le Président de la République :

Rouvier, le Ministre des Finances.
JULES DEVELLE, le Ministre de l'Agriculture.

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 ("lülmassen "), 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 in version.

§ 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 tar 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 remerly which the State may have against Excise officers.

4.-E.cemption 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 tbat

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.

(1890-91. LXIIII.]

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