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Die geplante Erhöhung der Brausteuer für das norddeutsche Braugewerbe und deren Folgen

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fullscreen: Die geplante Erhöhung der Brausteuer für das norddeutsche Braugewerbe und deren Folgen

Monograph

Identifikator:
870052624
URN:
urn:nbn:de:zbw-retromon-491
Document type:
Monograph
Author:
Zeitz, Karl http://d-nb.info/gnd/13395689X
Title:
Die geplante Erhöhung der Brausteuer für das norddeutsche Braugewerbe und deren Folgen
Edition:
Sonderabdruck
Place of publication:
Berlin
Publisher:
Buchdruckerei Gebr. Unger
Year of publication:
1906
Scope:
1 Online-Ressource (61 Seiten)
Digitisation:
2017
Collection:
Economics Books
Usage license:
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Chapter

Document type:
Monograph
Structure type:
Chapter
Title:
1.Die Erhöhung der Brausteuer und deren Folgen
Collection:
Economics Books

Contents

Table of contents

  • Die geplante Erhöhung der Brausteuer für das norddeutsche Braugewerbe und deren Folgen
  • Title page
  • Contents
  • 1.Die Erhöhung der Brausteuer und deren Folgen
  • 2. Brausteuer und Gastwirte
  • 3.Die Brausteuer als Konsumsteuer. Bier und Brandweinkonsum
  • 4.Die Übergangsabgabe
  • 5.Die Staffelung
  • 6.Das Surrogatverbot
  • 7. Die Vermahlungssteuer
  • 8. Schlußwort

Full text

INTRODUCTION. 
45 
83. A word o£ caution may be added against 
forming too hasty conclusions adverse to Friendly 
Societies if it should turn out that the valuations 
in many cases show an estimated deficiency in 
the funds to meet the liabilities. It would be 
strange if it were otherwise when for the first 
time scientific tests are applied to contracts that 
have been in operation without a scientific basis 
for a long series of years. It must be borne in 
mind, however, that nothing is more elastic than 
the contract made by a Friendly Society with its 
members; no error more easy of remedy if found 
out in time than one existing in the original terms 
of such a contract. Hence the words “ insolvency,” 
“ rottenness,” and the like, which we sometimes 
hear freely used as describing the general con 
dition of Friendly Societies, are utterly out of 
place. Of Friendly Societies in general it may 
be said that as there are no associations the 
benefits of which are more important to their 
members, so there are none that are managed 
with greater rectitude, and few with equal success. 
84*. The Editor has to thank the Chief Regis 
trar of Friendly Societies, Mr. J. M. Ludlow, 
for the kindness with which he has accorded 
valuable advice and aid. Mr. Edward F. Brabrook 
has assisted in the revision of the Index, the 
copiousness of which will, it is hoped, greatly add 
to the usefulness of this Work. 
tlie Registry Office is a ready and useful auxiliary to them, 
and that the trouble it gives them is more than met by 
compensating advantages.”—Encyclopaedia Britcmnica, 9th 
Ed., Art. “ Friendly Societies.”
	        

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