19 



but there could be no payment of drawUicks on exports, as it 

 was impossible to ascertain the amount of malt used in the 

 production of the liquor. As a consequence Bavaria was 

 forced to give up her export, the industry suffered much un- 

 der foreign competition and imports soon became very large. 

 For the years 1848 to 1852 the yearly excess of imports over 

 exports averaged 3,3*22 hectoliters. For the years 1874 to 7 7S 

 the excess had increased to 139,426 hectoliters. 1 



In Bavaria, Eight of the Rhine, there were in 1859, 5,524 

 establishments for the manufacture of spirits, producing 

 68,274 hectoliters of pure alcohol. 2 The statistics do not sep- 

 arate the agricultural from other distilleries, but joins those 

 carried on in connection with farming and brewing. How- 

 ever, we can see that the agricultural stills must have been 

 numerous, as the entire number of breweries in 1865 was only 

 5,171, while the distilleries numbered 5,477. 3 Many of 

 them, however, were very small and run in connection with 

 \vine presses for a few days only. The number operated in- 

 crease's greatly in good wine years, as in 1879 when there were 

 11,423 or double the average number, while the yield 93,245 

 hec. was very little larger than that of the preceding years. 

 Materials were not distinguished before 1880. 



In Bavaria, Left of the Rhine, no tax was levied on spirits. 

 The distilleries, which numbered 1,450 in 1860, were mostly 

 small fruit stills, the Palatinate being a famous -wine country. 



On February 25, 1880, the antiquated system of taxation 

 was finally abandoned and a new law based on that in use in 

 tin- Xorth German Association adopted. The industry was 

 taxed independently of brewing and the different needs of the 

 different classes of distillers considered, as well as the most 

 productive and just method of levying the tax. The standard 

 rate was the same as in Xorth Germany, 1.31 marks a hectoliter 

 of capacity of the mash-tub. The small agricultural stills 

 were also favored bv a lower assessment, five-sixths the nor- 



1. Meyer, '-Die Internationale Spiritus Production," in Vierteljahrschrift 

 fuer Volkswirtschaft, 1883; pp. 152-153. 



2. From Zeitschrift des Koenigl. Bay., Statist. Bureaus, 1860-72. 

 3. E. Struve, " Bayerisches Brau-Gewerbe." Leipsic. 1893 ; p. 96. 



