value of the farm and the amount of consumption. In 1855, the duty was increased
considerably, and since that year a new system -of taxation has been in force
a certain rate being^ fixed for a liter of spirits of 50 % volume percentage of
alcohol at 15 C. Spirits with this proportion of alcohol are called proof spirits,
and this is what is meant by “spirits” in all legal enactments and business transactions.
The strength and temperature of spirits are determined by so-called
thermo-aIcoholometers, the reduction to the standard being effected by means of
tables drawn up for the purpose. The excise, which in 1855, was 19 ’i ore per
liter, has since then been raised several times, and at present amounts to 65
ore per liter of spirits containing 50.% of alcohol. Of the total amount produced,
2 % is free from excise.
The total amounts raised by the taxation of spirits manufactured in the country
are, m thousands of kronor (without reductions for returns, see below):
1904 ................ 24487 1907 ................ 26 575 1919 H H R
- ................m i l e 1q08 ................. 24459 1911.' S M B 24 410
1906 ................ 27 156 1909................. 22 487 1912 ................. 24 212
Since 1884, the measurements of spirit for the purposes of excise have been
made by a Controlling Apparatus, constructed by Gebrüder Siemens of Berlin-
this apparatus not only registers the total number of liters of spirits that pass
through it, but also the number of liters of the same spirits reduced to proof
spirits; hence, the apparatus itself does the necessary reduction for purposes of
excise. These apparatus are established by, and belong to, the State. At every
distillery there must be a Comptroller present while the distilling is in progress
to watch the manufacture, take down the figures registered by the controlling
apparatus, and see that sufficient spirits are kept in stock in a receptacle to which
be has sole access, to cover the value a f any unpaid excise. A Chief Comptroller
exercises supervision over a fairly large number of distilleries; he alone has the
right to open the controlling apparatus and he is required to keep himself informed
of the way they work by testing them at frequent intervals. Final supervision
of the manufacture of spirits in the whole country is exercised by^the
Hoyal Control Board. The supervision by the “witnesses of the distillation”, who
were first appointed in 1855, was not continued after, the introduction' of the
new system of excise, when the controlling apparatus was adopted.
i s i t i r \ n0WLln f°TCe re9ulaiin9 tJie manufacture of spirits dates'from July
18, 1887, but has subsequently been amended in some points. The distilling
year runs nominally from 1 October to 30 September, but embraces in reality
only the seven months, October to April; it is only .those distilleries which also
manufacture German yeast that are allowed to go on working during the months,
May to September.
Information , as to leg isla tion regarding the sale o f spirits is given in the
article on the Temperance Question. In the same place (pp. I, 740 foil.), and also
on p. 1, 171, will be found data concerning the consumption. It may be here
noted with regard to the latter that the import of cognac for the quinquennial
periods 1871—1910, averaged 10 782, 15 745, 13 274, 9 910, 9 396, 11 303
11 769, and 12 329 hectoliters annually, in 1911, 1 4 1 1 4 hi, in 1912 14 319’
i l ino i 913, 15 396 kl- The corresponding figures for arrack were 13 957,
1 Q11 \ l ie I ° u 8 232> 7 662, 8 618, 9 068, 7 570 hectoliters annually, and, in
1911, 7 969 hi. In 1912, the amount imported was 8 542 hi and in 1913 8 836
hi. . In the general figures for the consumption of spirits, these, as well as’ other
varieties of imported spirits are included under the one general heading —
always after reduction to 50 % alcoholvolume.
Rectification. By far the greater proportion of the spirits consumed
in Sweden is rectified, either by means of charcoal filtration alone or
by re-distillation, with which latter process fresh charcoal filtration is
often combined.
The re-distillation of crude spirits is effected in special rectifiers, in which,
fusel-oil and other impurities are separated from the spirits, and ethyl alcohol is
obtained in a pure, or almost pure, state. Though several distilleries are now
furnished with their own rectifiers, the rectifying of spirits is carried on principally
as a special industry at factories where distilling is not done. The total
number of the rectifying-works and the amount of rectified spirits produced is
shown by the following table:
No of Amount of
AnnnaI1y rectifyi.n g- rfe c5tQified spirits
works vol., h i
1901—05 I 20 403 660
1906—10 ......................................... . 18 395 537
1910 17 332 055
1911 ........................................................ 12 297287
1912 . ................................ 9 257 872
Important rectifying-works are those at Beymersholm, near Stockholm, and
those at Cothenburg, Kristianstad, Karlshamn, Motala, etc.
The largest rectifying-establishment that ever existed in Sweden was the one
started at Karlshamn about 1885; its object was to refine crude spirits for subsequent
exportation. Between 1885 and 1891, no less than 1 650 000 hectoliters
of crude spirits of 50 °/o alcohol-volume were dealt with at this establishment.
The metliylation of spirit for the purpose of rendering it unfit for consumption
has been permitted since 1888; the restitution of excise follows. The
methods of effecting it are different, according to the purpose for which the
spirits are to be applied. The spirits that have been methylated, by the so-called
general methylating means (a mixture of ten parts of methylic alcohol to three
parts of pyridine base), 13 cubic centimeters of which are added to each liter
of spirits at proof, can be sold without let or hindrance. At the present time
64 ore per liter is returned of the spirit manufacturing excise paid.glSi The
amount of spirits methylated has been, on an average per year, in hectoliters
of 5 0 $ strength:
1901—05: 31 465 hi; 1906—10: 47 972 hi; 1911: 6 1 8 1 2 hi; 1912: 69 000
hi; 1913: 57 280 hi, inclusive of fusel-oil and sulphite spirit. The methylation
of spirits in 1912 and 1913 was for the following purposes:
Year 1912 1913
for scientific purposes.................... . . 184 hi 168 hi
» hospitals .................................... . . 564 > 561 >
» vinegar works............................ . . 2965 • 3 009 >
» chemical technical works . . . . . 3 498 » 3 604 >
> gunpowder factories................ . . 3211 » 2 998 »
» colour- and varnish factories . . . 3 082 » 2 317 »
> free sale .................................... . . 55 502 » 44 623 >
Punch Manufactories. A kind of drink peculiar to Sweden is the so-
called Swedish punch, a mixture of arrack, water, and sugar in varying
proportions.