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tablb 118.
articles for nutriment or indulgence.
The manufacture of Spirits.4
785
Avenge for
the years1
[-Factories.-]
{+Fac-
tories.+}
Steam engines.
Number;
[-Horsepower.-]
{+Horse-
power.+}
Raw materials employed.
Grain. Roots. I Molasses.
! i
Quintals. Hectoliters. Quintals.
Spirits
manufactured.’
Total. [-Hectoliters.-]
{+Hecto-
liters.+}
Per day. [-Hectoliters.-]
{+Hecto-
liters.+}
1871,75......................429 ? ? 399,835 2,634,259 9,130 457,188 11-74
1876/80......................380 70 640 346,464 2,.’514,124 3,352 445,01» 1201
1881/85......................293 93 833 292,505 1,839,717 5,333 381,440 13-99
1886/90.............172 107 920 243,293 1,505,404 5,281 336,430 15-47
1891/95...........1 138 113 1,016 292,878 1,240,212 16,152 330,182 17 14
1896/00...........1 129 120 1,217 361,092 1,284,673 36,662 395,047 20 15
la 1900*.........! 131 ; 127 1,428 525,762 802,620 53,720 450,888 2198
The system adopted in some countries of fixing the quota of spirits allowed
to be distilled, was once tried in Sweden too, for in 1799 the amount to be
distilled was restricted in accordance with an assumed consumption of 11 "8 liters
per male and 5*9 liters per female of over 15 years of age, or an average of 6
liters per inhabitant of the whole population. (This quantity, which was thus at
that time considered a reasonable amount, is somewhat less than the lowest average
in recent times, or 6’67 liters per inhabitant in 1891/95). Already in 1800,
however, this arrangement was abandoned and it was enacted that, in the rural
districts, only farmers should be entitled to distil, and the size allowed for the
still was made proportionate to the size of the farm.
In the beginning of last century, the taxation of spirits was made to depend
on several different factors, viz., the cubic contents of the still, the assessed value
of the farm, and the amount of consumption. Since 1855, a new system has been
in vogue, a certain rate being fixed for a liter of spirits of 50 % in volume of
alcohol, at 15° Celsius. Spirits with that proportion of alcohol are called proof
spirits and this is what is meant by »spirits» in all legal enactments and business
transactions. The strength and temperature of spirits are determined by so-called
thermo-alcoholometers, the reduction to the standard being effected by means of
tables worked out for the purpose. The excise, which in 1855 was 19’i öre per
liter, has several times since then been raised, in 1903 to 65 öre per liter of
spirits, containing 50 % of alcohol (thus 3 shillings 3 pence per imp. gallon or 65
cents per winch, gallon). Of the total amount produced, 2 % is not subjected
to excise.
Since 1884, the measurements of spirits for the purposes of excise have been
taken by a Controlling Apparatus, constructed by Gebrilder Siemens of Berlin;
this apparatus not only registers the total number of liters of spirits that pass
through it, but also the number of liters of the same spirits as reduced to proof
spirits; hence, the apparatus itself does the necessary reduction for purposes of
excise. These apparatuses are established by, and belong to, the State. At every
distillery there must be a Comptroller present while the distilling is in progress,
to watch the manufacture, take down the figures registered by the Controlling
Apparatus, and see that sufficient spirits are kept in stock in a receptacle to which
he has sole access, to cover the value of any unpaid excise. A Comptroller General
exercises supervision over a number of distilleries; he alone has the right to open
the controlling apparatuses and is required to keep himself informed of the way
1 Years ending September 30. — 1 The exceptionally large amount of grain, and the
small amount of roots used that year, were due to the failure of the potato-crop. —
1 Reduced to 50 % of alcohol. — 4 A quintal = 197 cwts. A hectoliter = 22 01 imp. gallons
or 26 42 winch, gallons.
Streden. 50
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