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P. XI., Сн. v. MANUFACTURE, ALCOHOLIC BEVERAGES. 381
to the Government warehouse, where it is bottled in quantities of
from to I of a vedro (0-017 to 0-85 gallon), and distributed to the
wholesale and retail dealers. Spirits are only sold for consumption
off the premises, and are in sealed and labelled bottles. The sale of
spirits is only permitted in shops controlled and managed by the
Government or in those of private persons who are specially licensed
for the trade.
During the present war very stringent measures have been taken
by the Government for the restriction of the sale and consumption of
alcoholic beverages.
CHAPTER VI.—Manufacture and Sale of Tobacco.
The tobacco trade is open to foreigners. Applications for licences
to establish tobacco factories must be addressed to the excise
authorities, accompanied by detailed descriptions of the proposed factories.
In addition to the trade certificates that are required without
exception for all business establishments, any person wishing to
manufacture or deal in tobacco must obtain a special licence, which is issued
during the months of November or December for the whole of the
following year.
If a licence be taken out before the 1st July the charge for it is
the full amount for the current year. If taken out after that date
the charge is for only six months of the year.
No establishment may be opened or any business commenced
until the licence has been obtained.
In the case of establishments for the retail sale of cigars and
cigarettes, instead of the licence, a special permit from the Ministry of
Finance must be obtained.
CHAPTER VII.—Manufacture and Sale of Sugar.
The cultivation of the sugar beet and of other plants from which
sugar is manufactured, sugar refining, and the sale of sugar, are
permitted in all parts of the Empire. The duties on this product are
(1) the tax on the excise licence, (2) excise duty on the amount of
crystallised sugar produced.
The trade is subject to no restrictions.
The patent fees (i.e., the fees on excise licence) are 5 roubles for
every thousand poods produced (320 cwts). The excise duty amounts
to i rouble 70 copecks per pood (36-11 lbs. avoirdupois) of sugar.
§§ 393, 394,
395.
Restrictions.
§ 394.
Tobacco.
§ 395.
Sugar.
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