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had been decided in the same State, and in its own interests; proceeding to immediate execution whenever the debtor may not pay within the fixed and unalterable term allowed to him according to the circumstances.

For the repayment to the other State of the amounts collected, provision is made in Nos. 6, 7, and 9 of Article XIV of the Treaty.

The rewards for seizure or information assigned to persons of the other State, out of the fines collected after a sentence passed in the same State, do not come within the category of the sums to be repaid.

Section 16.-Division of the Fines.

The informers of each of the two States shall be put upon an equal footing in the distribution of the fines, which, as well as the disposal of any balance, shall take place according to the practice in the State of the adjudging authority.

Whenever a reward for seizure or informatien is assigned to a person of the other State, the proper revenue office must transmit by post a statement of the amount, with an order for payment direct to the office in whose jurisdiction the person entitled to the reward is to be found, and the latter office must afterwards return the order with a receipt for the payment.


Section 17.-Consignment of Goods to the other State.

The goods specified hereunder will have to be sent from one State to the other in the reciprocal commerce, and must therefore be provided with escort vouchers. And in cases when the goods may be provided with escort vouchers from an inland office, or are destined for such an office, the entry and issue offices on the common frontiers must verify the passage by the intermediate line, by means of a note in their registers, and by endorsing the escort vouchers. Such goods are:

1. Foreign goods not duty paid, including also goods seized, and released without payment of duty, on condition of their being sent back to the State from whence they came.

2. Some productions of the sending State, or foreign goods charged with duty therein, that is:

a. Articles of monopoly, except such small quantities as travellers can take with them without payment of duty;

b. Books, arms, drugs, and other articles, which for reasons of police, security, or public health, are prohibited or subjected to special control in the State of their destination;

c. Articles sent for chance sale or for preparation, or such articles returning to the State from which they were first sent, after the attempted sale or the preparation, according to Article VII of the Treaty ;

d. Goods which may be entitled to an exemption from duty, or to a favouring duty in the intermediate commerce, exclusive, however, of the national productions specified in section 7, No. 4, letter a;

e. Those foreign goods charged with duty, for which, according to the stipulations in Article IV and Article XIV, No. 2, of the Treaty, one of the Union States has to make good the duty to the other;

f. Goods which in order to claim the return of duty, or the exemption from any tax, whether on consumption or otherwise, require to have it shown that they have actually been exported;

g. Cotton goods sent either from the Modenese State into Austria, or from Austria into the Modenese State, and moreover colonial goods only in the passage from the Duchy of Modena to the Austrian Customs territory, but not vice versa, and likewise distilled spirituous liquors only in the passage from Lombardy to the Ducal territory.

The goods specified in No. 1 and No. 2, letters a, b, and g, must be provided with an escort voucher, even though the consignment should not be addressed to an office of the other State, but should have to traverse a tract of the Po between the territory of the Jeague, in accordance with the stipulation in section 21.

Section 18.-Security to be given for the Consignments.

On the consignment of foreign goods not duty paid (section 17, No. 1), a security will be required for the amount of the importation dues (including the licence tax on articles of monopoly) according to the heaviest of the Special Tariffs of the Union States.

But if the consignment should be direct to an office of the other State, and if the transport in the first State only be guaranteed, then a security in proportion to its importation duty will be sufficient, reserving the obligation to give further security at the office of entry by the intermediate Customs line in the other State.

In the case of goods addressed to an office of the other State, if the transit duty that has eventually to be exacted, should not have been paid in the first State, security shall be required for the proper amount, when the article is exempt from importation duty in both the Union States.

On the consignment of national productions or of foreign goods duty paid, as specified in letters a, b, e, g, No. 2 of section 17, and even for the consignments specified in letter c, when they pass from the territory of the lower duty to that of the higher duty, as

in general for all those articles to which the process of escort vouchers is applied for the exclusive interest of the State of their destination, the security to be required shall not exceed the amount of the duty which would be payable to that same State.

For any other foreign goods, duty paid, or other production whatever specified in section 17, the security shall only be required when it is prescribed by the transmitting State.

For the rest, any security given at the making out of the escort voucher which is to be discharged in the other State, shall also be effective therein; and it is understood that the Government of the office which accepts the security, shall hold itself responsible for the validity thereof, in regard to the other Union State, but it is not obliged to accept for the consignment to be made by one of its own offices any act of responsibility or suretyship, the validity of which would not be also recognized by a competent authority of its own State.

Section 19.-Proceedings of the Offices at the Intermediate Line, in the case of Consigned Goods.

The goods which pass the intermediate line with an escort voucher, and which have to go on for its discharge to a later office, are not as a rule to be subject to examination by the revenue officers, who act on the line in the interest of each of the Union States, unless it be in the case of grave suspicion; but there shall only be an external inspection, without any unloading of the packages, or of the articles that are not packed; and there shall be besides, the attestation of having seen the previous escort voucher, and the necessary registration thereof for the purposes of Nos. 3, 4, 5, 7, and 8, of Article XIV of the Treaty, and that both at the issue office of one State, and at the entry office of the other.

The articles mentioned in a and b, No. 2, of section 17 above, may, on their presentation at the entry office of the State for which they are destined, be subjected to special precautions, for the greater security of the Government of that State.

In the case contemplated in letter f, No. 2, of section 17, or if any parcel of one of the articles, which by virtue of Article VI of the Treaty are subject to an exceptional exportation duty, even in the intermediate commerce, should be exported to the other State under a previous escort voucher, which may be done, then the office of the State from whence the goods come, at the intermediate line, may cause the thorough examination of the whole, or a part thereof, without any special cause for suspicion.

Section 20.-Consignment of Transit Goods to Foreign Offices.

The transit of foreign goods coming from the other State of the Union, or proceeding to it, must be subject to the restrictions,

with their various regulations, of the reciprocal consignment founded on stipulations already in force, or agreements that may hereafter be made with Piedmont, with Tuscany, with the Pontifical States, or with the German Zollverein.

Section 21.-Consignments of the more dangerous Goods (in regard to Smuggling) in the Transport by the Po.

The process of escort vouchers is also to be applied to the consignment of articles of State monopoly, of books, arms, drugs, mentioned under letter b, No. 2, of the preceding section 17, of colonial goods and cotton goods, when they are exported from the State of Modena by way of the Po, to the sea, to the free port of Venice, to the Parmesan, Sardinian, or Pontifical States, requiring security for the amount of the relative import duty in Austria, which the consigning office is bound to exact on account of Austria, but without inflicting a fine, whenever the proof shall not be forthcoming within the appointed time, that the goods have issued from the tract of the Po, within the Customs territory of the league, and it shall not be shown either that they have re-entered the Modenese State whence they came.

The same respective treatment shall be applied in favour of the Modenese Government, to exportations from Austria to foreign countries, by the tract of the Po, bounding the Modenese State, as well of the articles specified in a and b, No. 2, of section 17, as of cotton goods and distilled spirituous liquors.

And in like manner, when a parcel of such goods of the more dangerous kind, for the other State, shall have to pass a length of the Po next that State, for the purpose of transport from one place to another of the State whence they came, or for the purpose of transmission in intermediate commerce across the external Customs line, to a place in the said other State, it shall be imperative to apply the process of escort vouchers for the whole of the river journey, as well as the above-mentioned rules, for the security and for the eventual collection of the duty, on account of the Government interested.

Section 22.-Non-fulfilment of the requirements of the Consignment to the other State.

When goods which, according to section 17, have to be subjected to the process of escort vouchers in their passage from one to the other of the Union States, are not so subjected, or do not produce the regular discharge of the vouchers, the proof of their clearance from the State whence they came and of their proceeding from the free commerce of that State, shall be considered as non-existent as well as the inherent exemptions and facilities.

In like manner those goods shall be considered as irregularly

imported, which, having with them an escort voucher to the office of one of the two Union States, shall have passed beyond the intermediate Customs line, without the regular discharge of the voucher in the State of their destination.

In all these cases, however, the interested parties shall be allowed to prove that the goods in question, notwithstanding the omission. of the formalities, were legally exported or imported, or perished in the Po between the two territories, they shall also be allowed to make declaration of any circumstances calculated to do away with or to reduce the obligation for the observance of the measures prescribed by the process of escort vouchers.

And in every case where no other penalties or prejudicial consequences are applicable, the non-presentation at the export office shall be visited with a regulated fine of from 6 to 150 Austrian lire.

Section 23.-Abridged process for Reciprocal Consignment.

If two Customs offices of the Union States should be situated exactly opposite to each other, or if they should both be in the same locality, an abridged process shall be adopted in regard to the reciprocal consignment of the goods, to the effect that those offices, instead of the escort vouchers have only to exchange respectively the simple declarations of the official documents, by which the consignments are accompanied, after having endorsed them respectively with the assignment and the discharge.

So also for the greater reciprocal security, where two offices are situated opposite to each other, the goods to be consigned may be accompanied by an officer, but without expense to the parties. The revenue intendencies are authorized to adopt these measures.

APPENDIX H.-In reference to Article XIV of the foregoing Treaty.

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For the conditional transit of goods over the intermediate line.

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Account of reciprocal credits and debits in connection with the Austro-Modenese Customs Union.

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