for small houses where the means available for the furnishing of the home are limited.

In Denmark, however, those who take the initiative in the direction indicated, and those who lead in Danish production, fully realise that other countries are also working with similar ends in view, for nowhere is it possible to evade the problem of

the low-priced article manufactured by machinery, of which, however, the highest possible beauty of form must be demanded; but that which ought to be able to give the production of one country a special place in the competition between the different countries must be that each country's products stand forth with as sharp an impression of nationality as possible.

In this respect, too, it may be said that Denmark has good qualifications to succeed, as conscious endeavours in that part of the school work in which art-craftsmen are trained aim directly at giving the work a national impression, with the old Danish folk culture and folk art as a starting point.

In bygone days, Denmark possessed handicrafts of a high level of excellence, and examples still to be found in the old towns and within the walls of museums speak eloquently of the pride of the craftsman in his work. But the productions of these old art workers remained within the borders of the country, whereas the production of the art handicraft and art industries are now created with the international market in view, and here Danish art handicraft and art industry has understood how to attract attention.

The high level of art handicraft, in fact of handicrafts as a whole in Denmark, must be said to be direct outcome of the excellent training conditions for apprentices which prevail in the country. Apprenticeship is controlled by law, which provides that contracts approved by the authorities shall be made between master and apprentice. There are trade schools for a number of branches, but by far the greater part of the actual trade training is given in the workshops of the particular handicraft. This trade training is supplemented, as far as the technical curriculum is concerned, by the technical schools, which lie spread over the country in a close net. By the expression technical schools is understood all grades of theoretical training institutions for handicrafts.

There are to be found in Denmark about 270 technical schools, which are supported by the State, and far the greater majority of which have their own school premises. Towards the working expenses of these schools the Government gives an annual grant of about two million kroner. A very important link in the education of the Danish handicraftsman is the Technological Institute, which was established in 1908, upon recognition of the necessity

of handicrafts being equipped with motors and modern machine tools. This training institute, which also comprises within its sphere the provision of expert consultation for the various handicraft trades, gives instruction in the use of machinery, the knowledge of materials, technical chemistry, calculation, bookkeeping and workmen's legislation.

As special institutes for art handicrafts there are: The School of Danish Art Handicraft, The Museum of Applied Art's School for Craftsmen, and the School of Drawing and Applied Art for Women.

The chief organisation for Danish handicrafts is The Joint Representation for Danish Industry and Handicraft, on whose initiative most of the measures for the promotion of handicrafts in Denmark have been taken.

THE TAXATION OF SPIRITS

IN DENMARK

By A. C. JOHNSEN

Office Chief in the Ministry of Finance.

Among the new taxes on consumption that have been imposed in Denmark in recent years, principally upon the sale of commodities of the character of luxuries, the tax upon spirits and spirituous liquors occupies a special position: indeed, it is so high that through it the system of taxation applying in Denmark has exercised indirectly a not unimportant influence upon the consumption of alcohol in the country.

This high taxation of spirits dates from 1917, when, in view of the diffuculty of maintaining food supplies, the manufacture of alcohol for beverages was ordered to be suspended. At the same time prohibiton against the sale and serving of spirits was temporarily enforced. After an official stocktaking of all stores in the country the right to sell and serve spirits was again released in less than one month, on March 26th., 1917, but only against the payment of a duty to the State of an amount equal to the retail price, the contention being that in view of the suspension of production the State ought to receive a considerably enhanced taxation revenue on the proportionately greater demand for a commodity which had become scarcer, and so help to balance the loss incurred through the suspension of production. The Acts of December 21st., 1917, and December 22nd., 1919, further increased this »Supplementary Tax on Spirits< until it was again reduced somewhat by the now operating Act of April 1st., 1922. The Supplementary Tax now amounts to 15 Kroner per litre of 100 per cent spirit.

In course of time the resumption of production was permitted, although only to a restricted extent, the Home Office being authorised to decide each year how much spirits for drinking purposes and how much for adulteration (industrial) purposes

the distilleries should be allowed to put on sale (Order of April 28th., 1923). In the same manner the import of spirits for drinking purposes brandy, whiskey, liqueurs, »Akvavit«, etc. was regulated, the quantities imported in the years immediately prior to the war being employed as a quota which must not be exceeded (Order of July 26th., 1919). The quantity of alcohol allowed to Danish distilleries for the manufacture of spirituous liquors (»Brændevin« and »Akvavit«) has been the same during the past three years, viz. 1,320,000 litres of 100 per cent., while the quantity of industrial spirit authorised also has remained constant, at 850,000 litres. It has been the experience, however, that the high taxation has had such a great effect that the distilleries have not been able to sell all that the regulations allowed them to produce. In 1925 the actual sales of spirituous liquors and Akvavit were 1,246,000 litres, and of industrial spirit 632,000 litres, or a total of 1,878,000 litres of 100 per cent alcohol, against the authorised ration af 2,170,000 litres. Nor has full quantitative advantage been taken of the import authorisation, the high tax having reacted prohibitatively to some degree here also. Thus apart from the rationing referred to, the present spirit tax has proved that in itself it is capable of exercising a regulating effect upon consumption.

The taxes upon spirits are distributed over the ordinary production tax in accordance with Act No. 109 of April 1st., 1922, (60 Øre per litre 100 per cent.) and the supplementary tax according to Act No. 114 of the same date (15 Kroner per litre 100 per cent.). The latter is calculated upon the volume and strength on delivery from the distilleries. The alcoholic content of »Akvavit«, however, is generally taken as being not less than 45 per cent. The supplementary tax for a whole bottle of »Akvavit« (0,72 litre) is thus Kr. 4.86, plus 19 Øre for production tax, or Kr. 5.05 in all. For imported spirits the supplementary tax is Kr. 7.50 per litre of 50 per cent. strength or less. For whiskey, brandy and similar liquors bottled by the distillers the supplementary tax is thus Kr. 5.40 per whole bottle; if the spirit is imported in casks the tax is rather lower. For liqueurs imported in original bottles, which cannot be accurately graded owing to the sugar content, the supplementary tax is always based upon a strength of 60 per cent. unless it is obviously higher, in which case a redistillation is made on importation. If 60 per cent. is used as a basis, the