The Gothenburg System; Law and Regulations Governing the Manufacture and Sale of Alcoholic Beverages in Gothenburg, Sweden (Paperback)

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated.1911 Excerpt: ... Under the present law, the proportion of the profits going to the municipality will be decreased by 2 per cent every year until 1915, then by 1 per cent every year until 1920, from which time on it will remain at 29 per cent. This is, of course, in addition to the license fees; but these are not important, as they are limited by law, so long as a monopoly has the trade, to 225 kroner ($60.30) per license per annum, and in Gothenburg amounted in 1910 to only 21,150 kroner ($5,668). Of the amounts received from this source by the treasury of the Kingdom, an amount equal to one one-hundredth of all the taxes and profits throughout the country is set aside to further the cause of temperance and combat the evils of drunkenness; secondly, a sum equivalent to one-fifth of the total spirit receipts is to be distributed among the landstings (boards in control of county expenditures) and the towns independent of the landstings; and, thirdly, a sum equivalent to one-eighth of the total spirit-trade receipts is to be divided among the hushallningssallskaps (societies for the promotion of agriculture), the divisions being made on a basis established in the law and depending on population. The remaining funds are to be distributed by the treasury among all the communes of the country according to population. From this it will readily be seen that the weakness of this system of control as at present applied lies in the temptation to use the profits for the ordinary fiscal purposes of the State or commune, thus in reality bringing about an unequal distribution of the burden of taxation. It is, however, a feature that makes it popular with the taxpayers. As will be seen from the provisions of the law (Appendix A), the monopoly must give notice every three years of its inten...