Full resolution (JPEG) - On this page / på denna sida - VII. Manufacturing Industries. Introd. by [G. Sundbärg] K. Åmark - 1. Articles of Food and Consumption. Introd. by Alf. Larson - Breweries. By P. Klason
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breweries.
353
partly to cover the expenses of control over the smallest "breweries and partly to
prevent the establishment of new small breweries. These increased taxes were as
follows: 4 ore for the first 50 000 kg; 7 ore for the next 50 000 kg; 10 ore
for the next 50 000 kg, and 13 ore for all additional malt, reckoned per kg.
In 1909 the excise-rates were again raised and, at present, amount to 17 ore for
the first 100 000 kg; 20 ore for the next 100 000 kg, and 23 ore for all
additional malt, reckoned per kg. In the first excise-year, 1903/04, the excise
amounted to 2 845 922’i9 kronor; after the second increase it amounted, for the
year 1907/08, to 3 031 442’83 kronor, for the year 1911/12, after
deduction of the restitution for small-beer malt (kr. 252 630’4») to 4 928 045’67 ler.,
and for the year 1912/1913, to 5 153 373"9i; (— kr. 265 638’09) kronor respectively.
According to the reports issued for the manufacturing year, October 1911
—September 1912, by the Board of Control, the excise-duty amounted on
an average to 19"9 ore and, for 1912/13, to 20 i ore per kg of malt
employed. The excise-rate, 23 ore per kg, is equal to not quite 2 öre pr Vs
liter-bottle of lager-beer. On the occasion of the last increase of the excise, in
1909, restitution was permitted for the malt which is employed directly for the
manufacture of small-beer at the breweries subject to the payment of excise.
This restitution of duty was fixed at 14 ore per kg of malt, but was not to
extend to more than Vs of the entire quantity of malt employed at the brewery
during the manufacturing year. For the manufacture of malt-liquors liable to
excise there may be employed nothing but barley-malt, hops, yeast, and water,
and, on certain conditions, sugar-colouring. For porter, sugar and glucose may
also be employed. Saccharine or other similar sweetening material may not be
employed in the manufacture either of excisefree malt-liquors or of those that
are free from duty. Breweries that are excise-free pay a certain small fee as a
contribution to the expenses of control.
The sale of malt-liquors. The regulations issued in 1885 concerning the sale
of wine and malt-liquors have, during the course of time, undergone various
changes in order to promote the cause of temperance. Among other things,
it was proposed that a fixed limit should be drawn between the malt liquors
containing a large percentage of alcohol and those containing a very small
percentage of spirit. After such a limit had been fixed by the regulation adopted
in 1903, concerning the manufacture and taxation of malt liquors, the above
alteration became possible. On June 9, 1905, there was issued a new
regulation for the sale of wine and beer and also of manufactured alcohol-free liquors
and small-beer. Alterations in some of the paragraphs of this regulation were
made on June 10, 1910. By these regulations the Governors of the various
läns of Sweden have been given extensive powers to limit the sale of malt
liquors, and wide use has been made of the authority thus conferred.
Of the raw material employed, the barley is taken from Skåne, Gottland and
Öland; it is only in unfavourable years that there is any import of this grain
from Germany or Austria. On the other hand, all the hops employed are taken
chiefly from Bohemia and Bavaria. Of låte years, however, attempts have been
made in Skåne to introduce the cultivation of hops, which, as a matter of fact,
have been grown since very ancient times in Sweden.
All the statistics concerning the Swedish brewery industry are more or less
incomplete. It is only after the introduction of the malt-tax that we obtain
fully reliable statistics, which are given in the annual reports of the Board
of Control. From these publications it is seen that the number of
breweries subject to the payment of duty has declined from 223 in the
taxation-year, October 1903—September 1904, to 190 during the taxation-year, October
1912—September 1913. The number of small-beer breweries has declined from
924 to 627 during the same period. In passing it may be mentioned that,
23—133179. Sweden. It.
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