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1st January of the coming year, and which could not have been acted upon, in conformity with the treaty made.

10. To article XII of the treaty.

In order to avoid disadvantages, which, by the renewed stipulations of this date in article XII of this treaty, the reciprocal adoption of silver coin for payments at all the custom-houses might cause, by reason of the existing differences of the coin valuation, it is resolved that,

(a) The payments due to other states of the Zollverein for settlements of general tax receipts, and when they cannot be paid to that state in coin received by the customhouse, or in the coin of the latter having an exact valuation with that of the former, shall be paid only in thalers of the Zoliverein (article 8 of the coinage treaty of the 24th January, 1857), or in whole thalers or gulden pieces, but not in fractions thereof. (b) The fractional parts of thalers received in those states of the Zollverein which reckon in guldens, and on the other hand fractional parts of guldens received in those states which reckon in thalers, when the receiving state cannot dispose of them by due payments resulting from settlements, shall on demand be exchanged at the nearest treasury office of the state of the union whose stamp they bear, for whole thalers or gulden, respectively, and no expense shall accrue to the state making the exchange.

11.-To article XIII of the treaty.

The statement annexed under C contains those amounts which shall be allowed as a maximum for drawback on newly-built vessels whose iron parts cannot be specially proven.

12.-To article XIV of the treaty.

The articles enumerated in No. 6 f, 2 and 3, No. 10 c, No. 12 g, No. 19 a and b, No. 21 a 1, No. 27 b, c, d, and e, No. 31 c, No. 35 b and c, No. 38 b, c, and d, and No. 40 b and e, of the second part of the tariff of the Zollverein, which was in force until the 1st July, 1869, shall in future be exempt from the payment of duty, notwithstanding the fact that they are now taxed with lower rates according to the tariff of customs existing at present, than the minimum rates established in § 3 of the regulations of December 4, 1833, governing the Leipsig fair, and similar rules governing the fairs of other places.

13. To article XVI of the treaty.

In respect to the particularly unfavorable proportion which exists between the length of the taxable frontier of the duchy of Oldenburg on the one hand and its area and population on the other, Oldenburg shall in future be exceptionally allowed an addition to its aggregate sum, the amount not exceeding 4,500 thalers.

14. To article XXVIII of the treaty of April 4, 1853.

In conformity with the resolution in No. 13 of the final protocol of May 16, 1865, a special board of direction shall be established in Oldenburg.

15.-To article XX of the treaty.

1. Prussia, in exercise of the power incumbent upon her according to article XX of the treaty of this day, shall admit also officers from the other states of the Zollverein, in conformity with the wishes of the respective authorities.

2. As a foundation for the instruction cited in this article, which shall determine the sphere of business operation of the agents attached to the board of direction of the states of the Zollverein, it is resolved that such agent shall be entitled to exercise the following functions:

(a) He can be present at all the sessions of the board of direction. Every resolution or directions passed by that body or the presiding officer in regard to the management of the general taxes, by which the subordinate authorities have to be governed, shall be submitted to him when he is present in a draught form for his consideration before it is executed, and cannot be acted upon without his approval thereof.

(b) The agent cannot refuse or delay his approval of the resolutions; he is, however, allowed in granting the same, when he apprehends that the execution of the resolutions will prove disadvantageous to the Zollverein, to note down his dissenting views on the draught and to demand that the board of direction shall at least, in issuing the decree, communicate with its superior department relative to the resolution in question.

(c) If the latter shall fail to procure immediate redress, or the departments and the superior revenue authorities of the respective states shall not, in the mean time, have come to an understanding through correspondence, recourse shall be taken to the federal council of the Zollverein, in order that the difference and any eventual claims of the Zollverein for damages against that government whose authorities have given rise to the same may be decided.

(d) The agent has also the privilege of making inquiries into the frontier service and into the functions of inspectors stationed along the line of the custom-houses, and into the management of the collection of duties and revenues in the territory where he is accredited, in which purpose he may be assisted by officers appointed to this end. The agent is, however, at such inspections, unauthorized to give orders to the revenue officers or to the excisemen, or to issue regulations in regard to the management of business, but shall rather make a motion to the respective board of direction for a speedy removal of the deficiencies discovered by him.

(e) The special agent, as well as every member of the board of direction, has the power to inspect the documents, the books, the accounts, and the register of these officials as also of the revenue and custom-house authorities.

(f) He may examine the accounts on general taxes and make remonstrances against the same, but shall not, however, stop the keeping and receiving thereof, and shall also not prevent the superior official authorities from passing a decision upon the remonstrances made by the keeper of the accounts. Should he find the decision not conducive to the interests of the Zollverein, he shall bring the subject in question to the notice of the federal council.

16.-To article XXII of the treaty.

In regard to the treaty on turnpikes in the kingdom of Saxony, and in the countries belonging to the Thüringian union, where miles are equal in length to those of Saxony, it shall remain intact, according to the agreement entered into in the final protocol of the treaties of the 30th of March and the 11th of May, 1833.

17.-To article XXVI of the treaty.

It has been also agreed that tradesmen and travelers, as specified in the third paragraph of article XXVI, shall not in future carry with them merchandise for sale, but may themselves convey the goods purchased to the place of destination.

The form which is to be used for certificates of trade-licenses is appended under D.

All the plenipotentiaries mutually give to one another assurance, that, as occurred with previous treaties of the Zollverein, their governments, in ratifying the treaty, will also consider the amendments contained in the present protocol as approved and binding, without any further official ratification of the latter. The sole original treaty shall then be signed and sealed by the plenipotentiaries, and deposited and preserved for the whole Zollverein in the royal Prussian state vaults for secret archives; and copies, after being duly certified by the Prussian authori ies, shall at once be delivered to the plenipotentiaries and the various governments of the Zollverein.

It finally being shown that the ratification of the treaty for the North German Union had to be made by the President only, and that as had already occurred in preceding similar cases, such a form of ratification could be chosen by which the subject of the latter should be sufficiently designated without a complete insertion of the articles of the treaty, after the present protocol was duly read, one copy thereof was signed, and, together with the original treaty, taken charge of by the royal Prussian plenipotentiaries, on the condition that certified copies should be immediately furnished to the remaining plenipotentiaries, and the original transmitted to the royal secret state archives.

v. POMMER ESCHE. v. SPITZEMBERG. v. PHILIPSBORN.

DELBRÜCK.

WEBER.

GERBIG.

v. THUMMEL.

RIECKE.

MATHY.

EWALD.

THON.

V. LIEBE.

APPENDIX No. 9.-CONTINUED.

A.-Annex to No. 2 of the final protocol.

1. The privilege is allowed only to manufacturers who have committed no offense as regards observance of the customs laws.

2. The use of a private warehouse for foreign unmanufactured iron of all kinds and old iron shall be allowed to manufacturers, and to this the authorities shall have the right of entrance. Manufacturers to whom such privilege is granted shall furnish a secure and closed place of deposit for the purpose at their own expense. The general

provisions with regard to private warehouses, to which the customs authorities have access, are also applicable to this warehouse.

The iron may also be deposited in a public warehouse.

3. An account shall be kept for each manufacturer, showing the amount of foreign iron imported and warehoused, and the kinds and amount of the goods manufactured therefrom, and exported, deposited in a public warehouse, or used for domestic shipbuilding.

4. When iron is to be removed from the warehouse to be manufactured for foreign countries or for ship-building, the manufacturer shall give previous notice thereof, in writing, to the proper department of customs or taxes, stating what goods are to be manufactured therefrom.

The amount notified shall be delivered from the warehouse, and the delivery marked on the notice and registered in the account.

5. A copy of the warehouse account shall be furnished when the exportation, the deposit in a public warehouse, or the use for ship-building of the articles manufactured from the iron delivered, has been certified. This shall be done according to the weight of these articles.

6. At the close of each quarter the customs-duty shall be paid; this shall be equal to the difference between the weight of the quantity notified from the warehouse during the last quarter but one, and the weight of the quantity copied from the warehouse account in the course of the last quarter. If the latter quantity is greater than the former, the difference shall be reckoned at the close of the next quarter.

7. Inventories of stock on hand shall be made as the customs authorities may think best, but an inventory of all the stock shall be made at least once a year.

8. Manufacturers must keep their books so that it may be seen without any special difficulty what kind of goods have been manufactured and what material has been used for that purpose. The officers whose duty it is to examine these books shall at all times be permitted to have access to them. It shall also be the duty of manufacturers to show all their books and correspondence, if this is requested by the principal officer, in order to show whose orders they are executing, and whether they are using domestic crude iron or wrought iron, and, if so, to what extent.

9. The customs authorities may also, if they think proper, order supervision to be exercised in other respects, but they shall especially cause the work done by the factories to be carefully inspected. The officers charged with this duty shall be admitted to every part of the factory at all hours of the day or night, so long as work is performed in the factory.

10. The customs authorities may at any time withdraw the privilege. It shall always be withdrawn when a manufacturer has incurred a fine on account of fraud, and it may also be withdrawn when a book-keeper or workman employed in the factory has been punished with a fine for offenses committed by him in the interest of the manufacturer.

11. Manufacturers shall be subjected to a fine (said fine to be fixed by the controlling board), not exceeding 100 thalers, in all cases in which they shall not obey customsordinances issued by the proper authorities; this they shall do under penalty of the withdrawal of the privilege in the event of their continued refusal to obey.

Number.

APPENDIX No. 9.-CONTINUED.

B.-Annex to No. 5 of the final protocol.

Statement of the rates of taxes which, in those states of the Zollverein wherein internal taxes are levied upon the production or preparation of certain commodities, shall be collected upon similar commodities produced in other states of the Zollverein.

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I.-On leaf-tobacco and manufactured tobacco.

1 Prussia (not including the Hohenzollerns). Also in close union with Prussia (according to the dates of the treaties):

(a) In Schwarzburg. Sondershausen: "die Unterherrschaft.

"

(b) In Schwarzburg-Ru-
dolstadt: "die Unterherr-
schaft."

(c) In the Grand-Duchy of
Saxony: the districts of All-
stedt and Oldisleben.
(d) Anhalt.

(e) The Principality of
Lippe.

(f) In MecklenburgSchwerin: the towns of Rossow, Netzeband, and Schöneberg.

(g) In Saxe-Coburg-Gotha:
Volkenrode.

(h) In Oldenburg: the
Principality of Birkenfeld.
(i) Waldeck and Pyrmont.
(k) Schaumburg-Lippe.

(1) The zone dependent on
Bremen.

Saxony.

3 Thüringian Union.

6

Thereto belong, in addition to the Prussian portions assigned to it:

(a) The Grand-Duchy of Saxony, exclusive of the districts of Ostheim and Allstedt, with Oldisleben, but inclusive of the town of Mel. per, which belongs to the district of Ostheim.

(b) The Duchy of SaxeMeiningen.

(c) The Duchy of Saxe-Altenburg.

(d) The Duchy of SaxeCoburg-Gotha, exclusive of the districts of Königsberg and Volkenrode.

(e) The sovereign Principality of Schwarzburg-Ru. dolstadt.

(f) The sovereign Principality of Schwarzburg-Sondershausen.

(g) The Principality of Reuss-elder line.

(h) The Principality of
Reuss-younger line.
Brunswick.

Oldenburg, exclusive of the
Principality of Birkenfeld
and including the zone de
pendent on Bremen.
Luxemburg.

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Remarks on the re

funding of taxes in exportation to other states of the Zollverein or to foreign countries.

261 When 6 cwt. and up. ward are exported 3 8gr. per gross cwt.are refunded.

(a) Brown beer.. (b) White beer

1

4 39 22 10

2

0

1 20

Cwt

7 6

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261

In exportation the following amounts are refunded per eimer of Würtemberg: (a) brown summer-beer, 1 fl. 30 kr.; (b) brown winter-beer, 1 fl. 12 kr.; and (c) for white beer, 54 kr. (Saxony as at la. In the Prussian territories assigned to the Thüringian union, as at la. In the Duchy of Coburg, in exporta tion, 12 kreuzers per eimer are refunded from that part of the State tax which is devoted to communal purposes. Brunswick as at la.

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