Dec, 1896.] 



GENERAL AGRICULTURAL NOTES. 



305 



Excise Duty on Beer : Barley Substitutes. 

 Section 10 of the Finance Act of 1896 (59 & 60 Vic. cap. 28.) 

 has effected an alteration in the classification for excise purposes 

 of the materials used in the manufacture of beer. It provides that 

 for the purpose of the charge of duty upon beer brewed in the 

 United Kingdom, rice and flaked maize and any other description, 

 of corn which, in the op'nion of the Commissioners of Inland 

 Revenue, is prepared in a manner similar to flaked maize, shall 

 not be deemed to be malt or corn, but shall be considered to be 

 material capable of being used in brewing within the meaning 

 of the definition of " sugar " in section 2 of the Inland Revenue 

 Act, 1880. 



The effect of this change is that 28 lbs. weight of rice, flaked 

 maize, and preparations similar ti flaked maize, is to be deemed 

 equivalent to a bushel of malt, whereas formerly these materials, 

 were charged on the basis of 42 lbs. to the bushel of malt. 



Agricultural Budget of Holland. 



A recent number of the Nederlandsch Landbouw Weekblad 

 contains particulars of the Dutch Agricultural Budget for 1897. 

 The total amount of the vote for agriculture is 71,448?., of 

 which 31,725?. is devoted to the Veterinary Department, 33,682?. 

 to agricultural education. The sum allotted to the Veterinary 

 Department includes 16,717?. for the Department proper, 7,925?. 

 for the State Veterinary School, 167?. for subsidies for lectures 

 in shoeing, 2501. for expenses of veterinary examinations, and 

 6,6671. for subsidies and grants for the improvement of horses 

 and cattle. 



As regards agricultural education, a sum of 14,094?. is devoted 

 to the State Agricultural College ; the salaries and expenses cf 

 inspectors and teachers of agriculture, horticulture, and dairying- 

 absorb 11,833?. ; 7,5621. is set aside for the State Experiment 

 Stations and for grants in aid of experimental plots ; ihe subsidy 

 to the phy to -pathological laboratory is 42?.; and 1501. is to 

 cover the cost of examinations. 



The remainder of the vote is made up of a grant to the Dutch- 

 Agricultural Society of 1,1257. ; and a sum of 3,1 671. for the pre- 

 paration of a geological map of Holland. The cost of examination 

 of butter, the printing and distribution of reports, orders, and 

 other minor expenses account for 1,750?. 



New School of Agriculture in Egypt. 



The Board have received from the Foreign Office copies of 

 the regulations issued by the Egyptian Minister of Public 

 Instruction for the institution of a new .school of agriculture, 

 which is to take the place of the old Agricultural College. 



