but paid for or agreed or understood to be paid for by such aliens,, would amount to a majority of the membership or the issued capital stock of such company, association or corporation;

(c) The execution of a mortage in favor of an alien mentioned in section two hereof if said mortgagee is given possession, control or management of the property.

The enumeration in this section of certain presumptions shall not be so construed as to preclude other presumptions or interferences that reasonably may be made as to the existence of intent to prevent, evade or avoid escheat as provided for herein.

a

Sec. 10. If two or more persons conspire to effect transfer of real property, or of an interest therein, in violation of the provisions hereof, they are punishable by imprisonment in the county jail or state penitentiary not exceeding two years, or by a fine not exceeding five thousand dollars, or both.

Sec. 11. Nothing in this act shall be construed as a limitation upon the power of the state to enact laws with respect to the acquisition, holding or disposal by aliens of real property in this state.

Sec. 12. All acts and parts of acts inconsistent or in conflict with the provisions hereof are hereby repealed; provided, that:

(a) This act shall not affect pending actions or proceedings but the same may be prosecuted and defended with the same effect as if this act had not been adopted;

(b) No cause of action arising under any law of this state shall be affected by reason of the adoption of this act whether an action or proceedings has been instituted thereon at the time of the taking effect of this act or not and actions may be brought upon such causes in the same manner, under the same terms and conditions and with the same effect as if this act had not been adopted;

(c) This act in so far as it does not add to. take from or alter an existing law, shall be construed as a continuation thereof.

or

Sec. 13. The legislature may amend this act in furtherance of its purpose and to facilitate its operation. Sec. 14. If any section, subsection, sentence, clause phrase of this act is for any reason held to be unconstitutional, such decision shall not affect the validity of the remaining portions of this act. The people hereby declare that they would have passed this act, and each section, subsection, sentence, clause and phrase thereof, irespective of the fact that any one more other sections, subsections, sentences, clauses phrases be declared unconstitutional.

or

or

INCREASED IMPORT DUTIES IN SPAIN. Effective December 1, 1920 the Spanish import duty on luxuries were increased from 50 to 200 per cent of the present

rates.

The duties on the following commodities were increased 50 per cent :

(Items 290-301) fine cotton fabrics (item 333) linen, hemp. and ramie fabrics having in a square of 6 millimeters from 36 threads up: (item 346) nets of vegetable fiber, except cotton, for hunting and fishing,and netted hammocks of same fibers: (itme 378) astrakhans, plushes. and velvets, of wool or hair, pure or mixed: (item 425) wall paper and similar paper, on a frosted or lustrous foundation:: (itme 426) wall paper and similar paper. with ornaments of gold, silver, wood, or crystal: (item 495) chaimois leather and parchment: (item 496) varnished leather, all kinds: (item 585) animal-drawn carriages, not specified in the tariff: (item 589) automobile dravs and carts, not specified: (item 500) wheelbarrows and animal-drawn carts and drays: (item 608) solid tires of rubber with metallic mounting; (item 708) lamps, chandeliers, and candelabra for lighting, also parts therefor, except glass chimneys, reservoirs and shades: (item 709) writing materials not specified, except those of gold and silver; (item 715) straw hats and caps; and (item 716) hats and caps of palm, rush, shavings and cardboard.

The following commodities are subject to an increase of 100 per cent in duty:

(Item 148) chinaware for table or other similar uses, with decoration in more than one color, painting, gilt rims, etc; (item 53) articles of common metals, gilt or silvered, etc., not specified: (item 163) table service etc. of copper or copper alloys, rickeled, gilt or silvered; (item 165) other articles of copper or copper alloy, ornamented or comprising parts composed of other materials except iron or steel; (item 334) velvets and plush of linen, hemp, or ramie, (item 371) fabrics of pure wool, etc., not specified, weighing per square meter 451 grams or more; (item 375) fabrics of wool etc., having all the warp or weft of cotton

or other vegetable fiber, weighing per square meter 451 grams or more; (item 376) woolen or hair fabrics for tapestry, curtains, table covers, and counterpanes; (items 459-462) furniture, except of common wood; (item 464) cork in sheets, planks, and dust; (items 471, 472) furniture of reeds, canes, etc., (items 509, 510) articles of leather or covered with leather; (item 584) animal drawn passenger vehicles with six or more seats, not specified; (item 632) raisin, figs, and dates for the table; (item 652) wines not specified, in bottles; and (item 692) cases of common wood, wickerwork, cardboard, etc, for writing, sewing etc., fitted up or not.

cent:

On the following goods the duty was increased 150 per

(Item 32) glass, crystal and half crystal, colored, cut, engraved, or decorated; (item 38) glass and crystal, silvered, nickled, or quicksilvered; (item 50) gold and platinum jewelry, with or without stones, or pearls; precious stones, pearls, etc., loose or mounted; (item138) pins and hairpins or iron or steel composed in part of other materials, except gold and silver; and (item 182) zinc in articles silvered, gilt, nickeled or coated with copper.

An increase of 200 per cent was made in the duty on the following goods:

(Item 7) marble, etc., in slabs, flags, etc, worked polished, etc; (item 39) glass beads, imitation precious stones, etc; (item 140) clasps, hooks, chains, etc, of iron or steel for personal use, (except gold or silver); (item 159) ornamented pins and hairpins of copper or coper alloy; (item161) clasps, hooks, chains, etc., of copper aloy; (items 260, 261) perfumery; (items 303, 304) cotton cords, velvets and plush fabrics of cotton; (item 311) cotton trimmings and ribons up to 5 centimeters wide; (item 335) lace of linen, hemp, etc. (item 334) trimmings, etc. of linen, hemp, etc. up to 5 centimeters wide; (items 361, 362 carpets of hair or wool, pure or mixed; item 364) felt of hair; (items 395, 400) silk fabrics, dyed or printed, of boiled silk, of floss silk, silk velvet, plush, tulles, lace and lace edgings; (item 402) velvet and plush of silk with cotton back; (item 403) silk fabrics with warp and woof of wool or hair; (item 404) silk fabrics with warp or weft or cotton, or other vegetable fiber; (item 505-508) leather gloves, boots, and shoes, trunks, bags, etc., harness and trappings for riding or driving; (items 511, 512) ornamental feathers, etc, raw or prepared for ornaments, (item 527) optical apparatus and instruments for scientific observation; (item 537) phonographs, etc., parts thereof, and cylinders and disks for same; (item 575) velocipedes, bicycles, and motor cycles; (items 579, 580) chassis of iron or steel for ordinary road carriages, with or without motor; (items 582, 583) animal drawn berlins and coaches; (items 586, 587) automobiles; (items 616, 617) oysters; (items 646) liquors, cognac, and other compound spirits; (item 648) sparkling wines; (item 660) chocolate; (item 661) sweetmeats, fine biscuits, confectionary, etc., (items 674, 675, 677 and 678) manufactures of amber, jet, tortoise-shell, coral, ivory, mother of pearl, horn, whalebone, celluloid, meerschaum, ebonite, bone and composition; (items 681-683) buttons studs, and links; (item 686) brushes with backs or handles of wood, with incrustations, except of gold or silver; (item 688) blank cartridges; (item 691) cases of fine wood, leather, and similar materials for writing, sewing, etc; (item 693) artificial flowers and leaves of cloth natural leaves, and flowers painted or prepared, and parts thereof; (item 699) rubber tires and inner tubes for carriages and other vehicles; (item 702) rubber fabrics made into clothing; (item 707) toys and games, except of ivory, shell, mother of pearl, gold, or silver; (items 710, 711) umbrellas; and (item 718) trimmed hats and caps of all kinds.

Goods which arrive at Spanish ports on direct bills of lading in a ship whose manifest was certified before November 28, are not subject to the increased duties.

TRADE AGREEMENT BETWEEN CZECHO-
SLOVAKIA AND YUGOSLAVIA.

Under the terms of the new trade agreement between Czechoslovakia and Yugoslavia, which has lately been negotiated in Prague, Czechoslovakia will receive large quantities of necessary foodstuffs, iron ore, and raw materials, and will give in return coal, manufactured goods, and sugar.

The special clauses of the treaty provide that Yugoslavia shall deliver 60,000 metric tons (metric ton-2204 pounds) of wheat and, in case there is a sufficient supply of railway wagons, an additional 30,000 metric tons. Of minerals it is to ship 100,000 metric tons of iron ore and 6000 of manganese ore, pyrite, zinc dust, and lead. Of animal food it will send 3000 metric tons of lard, 1000 of dried meat, and 100 of bacon. Yugoslavia is further to supply 150 metric tons of kid and lamb hides, bones, Czechoslaughterhouse offal, rice straw, hardwood,and soda

slovakia, in turn agrees to ship 25000 metric tons of sugar, 32,000 of coke, 15000 of coal for locomotives, 12000 of black stone coal, 3000 of coal for steamships, and stated quantities of pig and wrought iron, sheet iron, railway parts and material for construction and repair, as well as many kinds of agricultural implements, such as grub hoes, scythes, axes, plows, lathes, mining tools etc. The agreement further specifies 5200 tons of window glass; 22000 tons of print, office and wrapping paper; 4000 tons of roofing paper; earthen and ceramic building materials; uppers and soles for shoes; carpets, chemicals, laboratory equipment, and textiles.

The general clauses of the treaty relate to such matters as the exchange and method of payment. According to the present arrangement, payment is ordinarily to be made in the currency of the purchasing nation, but by special agreement the currency of the selling nation or even a third nation may be used. Both nations are allowed to buy freely when and where they like. They bind themselves, however, to facilitate transport between Czechoslovakia and Yugoslavia and to return empty casks and containers with dispatch.

The treaty goes into force as soon as it is ratified by the two nations and its binding up to June 30, 1921. Alterations may be made at any time, with the full consent of both parties. In case no notice is given by March 31, 1921 or a desire of either nation to terminate the treaty at the time of its official expiration on June 30, it shall continue in force for an additional three months, viz, up to September 30, 1921.

MORATORIUM LIQUIDATION ACT IN CUBA.

Art. I. The provisions of this act are applicable to credit companies and to banks of issue and discount referred to in Sections VII and VIII of Title I, Book II of the Code of Commerce in force, and to all such mercantile companies and private bankers the principal business of which may be to receive money on deposit and to keep current accounts with or without interest and savings deposits with any corporation, company, or persons.

Whenever the word bank is used in this act it must be understood as referring to all or any of the companies, corporotions, and persons mentioned in this article.

Aart. II. There is hereby created a commision to be composed of three members, which shall be known as the Temporary Banking Liquidataion Commission, and whenever the word commission is used in this act it must be understood to refer to that commission. The members of said commission shall be appointed by the President of the Republic. One of them shall be the secretary of the treasury, who will preside over the commission, and the other two members shall be persons of known fitness in banking matters and not connected in any way with those banks in regard to which the commission is to exercise its functions. The commission shall cease to function within 60 days from the final termination of all the business devolving upon it under the present act, and all the other instrumentalities created by this act shall cease in like manner.

Art. III. In any of the cases contemplated by Article V of this act the commission shall be authorized and required to take possession of, to control, and administer all the property, rights, and rights of action of any kind, cash on hand and securities, as well as assets and liabilities of the bank, to exercise all kinds of actions, to receive rents, collect all debts due to the bank under its administration or liquidation, and to compromise the same whenever it shall be necessary in its judgment. It is to make transfers or cessions of said credits and to contract and enforce obligations in the due course of administration of the bank, and generally to do all such acts and carry out such measures in connection with all the foregoing as the commission may deem necessary to the ends of this act, including the payment of outstanding debts of the bank and the distribution of the money and other properties that shall remain over among those entitled thereto. All the acts above referred to regarding the administration of any bank pursuant to this act shall be carried out with a view either to re-establish its solvency witin the briefest possible period, or to bring about the final liquidation and accordingly the definite cessation of the same.

Art. IV. Of the powers vested in and duties imposed upon the commission by this act, those relating to the administration and liquidation of any bank under its jurisdiction shall be executed through a liquidation board, separately created for each bank, and which shall be under the inspection, direction and control of the commission. Whenever the word board shall be used it must be understood that the same refers to the liquidation board.

Art. V. Banks established in the Republic and included in Article I of this act shall be deemed to be in a condition of suspension of payments for all the purposes and ends of this act whenever they shall come under the cases defined in articles 870 and 871 of the Code of Commerce as amended by the law of June 24, 1911.

Within 48 hours of their being in such a condition, their directors, managers, or administrators shall submit to the commission a statement setting forth the causes which compel them to request of the commission that they be considered in the condition of suspension of payments.

Persons who shall be in the situation defined by the first paragraph of article 876 of the Code of Commerce and any creditor having an obligation evidenced by a title of credit of any bank and showing that the bank has ceased in the ordinary payment of its obligations, or who may have an obligation due to him from a bank, evidenced by a title of credit, which may be due and collectible in whole or in part, pursuant to the law of liquidation of the moratorium granted by decree of October 10, 1920, of the executive power, may also request in writing of the commission that the bank in default be deemed to be in a condition of suspension of payments for all the purposes and ends of this act.

Articles VI, VII, VIII, IX, and X. deal with examination of the petitioner's claims against the bank; the designation of representatives, respectively, of the creditors of the bank and of the owners of the bank the examination of the books of the bank, the taking charge by the board, for the commission, of the control of the bank and of its reorganization or liquidation and the composition and methods of procedure of the board.

Art. XI. Resolutions on all questions decided by the board relating to concurrent and preferred creditors, to propositions for reogranization or liquidation of the bank, and to amounts to be paid to the creditors of any class, shall not be final until after 10 days from the notification of the interested parties.

Only in regard to resolutions referred to in this article may any interested party have judicial recourse, which shall be to the Civil Chamber of the Supreme Court by petition in writing signed by a lawyer accompanied by a certified copy of the resolution which the board shall issue to the interested parties within 24 hours following the application therefor. As soon as said chamber shall receive such petition, it shall make it known to the board in the most speedy manner in order that it may suspend enforcement of the resolution and within 10 days the chamber shall decide what it may deem just. Against this decision no other recourse may be had than a petition for rehearing. When the said chamber shall have rendered a final decision in the matter, it shall notify the board by means of a certified copy of the same and said board shall notify the bank by means of a certified copy of the same and said board shall carry out the decision of said chamber. Within the period fixed for its decision, the chamber may hear the board in writing.

All matters submitted to the chamber shall be decided by it according to the provisions of law in force, and in the absence of such provisions, according to custom, to the general principles of law, or to commercial usages so that in no case shall it fail to decide what may be submitted to it for decision.

Art. XII. From the moment that the commission declares the state of suspension of payments according to the provisions of this act, no creditor can initiate any executory process or exercise any special action, excepting the creditors who may have mortgages or pledges to the extent of recovery out of the properties mortgaged or pledged.

Proceedings that may be pending, except as otherwise provided in this act, may be continued, but executory proceedings shall be suspended at the stage of enforcing the judgment and ordinary actions at the stage of execution of judgment.

All pending actions, and all proceedings thereunder, instituted at any time prior to the taking effect of this act, by any bank comprehended in the first article of this act or by the creditors of said banks against them, under the provisions of the bankruptcy laws contained in the Code of Commerce and in the Ley de Enjuiciamiento Civil, or of the law of suspension of payments of June of June 24, 1911, shall not be exercised or continued from the time of the taking effect of this act, but shall cease from the moment of the taking effect of this act, and said bank shall immediately become subject to the commission established by the same and shall be liquidated or reorganized by said commission, according to the provisions of this act. During the period and to the extent of the operation of the provisions of this act, whatever is provided for in it shall exclude all other classes of proceedings that may modify or change its effects and no existing law shall be held operative in so far as inconsistent with the provisions of this act concerning the matters which the same embraces.

Art. XIII. Within three months after the commission has issued its decree declaring the suspension of payments, the board shall submit to the commission, to the creditors, and to the stockholders or owners of the bank a plan of reorganization whenever it may be possible to pay the creditors installments that in the aggregate do not exceed the period of one year and in the event that the bank shall not have lost an amount greater than 50 per cent of its capital subscribed and paid. Should the case be otherwise, the board may decide to liquidate, as also in case when neither the creditors nor the owners of the capital stock accept the reorganization plan. For approval of this plan the votes of the stockholders or persons representing three fourths of the capital and the votes of the creditors representing three fourths of the credits shall be necessary, and the plan must also be approved by the commissions.

Articles XIV. XV. and XVI relate to the question of the personal responsibility of members of the commission and its representatives and to matters of fraud discovered and concealment of property.

Art. XVII. The provisions of this special act shall be deemed complimentary of the other law of liquidation of the moratorium granted by the executive power on October 10, 1920 and accordingly, shall be applicable only to banks, private bankers, and savings banks to which the same relates and to all corporations, companies, or persons included in the first article of this act, which may be comprehended within its provisions during the time in which the commission created by it may be functioning on the work devolving upon that body.

Additional Article. The provisions of this act do not include the funds of any kind belonging to the State, the provinces, nor the municipalities, nor to other official bodies, or that appear in the name of special public officials for payments on their account, or the account of private individuals who have turned in such funds to that end, nor those of the International Pan-American Office for the protection of industrial and trade marks. Likewise, they do not include the funds donated in any manner for the advancement of learning and for prizes to students.

FRANCO-CANADIAN PROVISIONAL TARIFF

AGREEMENT.

The following translation of the provisional tariff arrangement recently concluded between France and Canada, to replace the commercial convention of 1907 and 1909, which went out of effect June 19, 1920, is based on the unofficial text given in "L'exportateur Francais" of January 13, 1921.

Article 1. The Dominion of Canada will apply to imported

products of French origin the most favorable rates that are applied in the future to the products of any other power, with the exception of the United Kingdom as well as of the British dominions and possessions.

Art. 2. The Dominion of Canada will apply the same mostfavored-nation treatment as regards export, transit, and consumption and other internal taxes.

Art.

The Government of France undertakes to extend to Canadian products pending the conclusion of a new commercial convention, the concessions provided for in the commercial convention of 1907 and 1909, subject to the modifications and additions specified in the following articles.

Art. 4. Of the articles enumerated in schedule "A" of the convention of 1907, those enumerated in list of the present arrangement shall no longer be admitted to the benefit of the minimum tariff. They shall be subject, upon their importation into France, to the percentage of reduction specified in that list. These percentages of reduction shall be based on the difference between the general and minimum rates of the French tariff and shall not be affected by such reductions, increases, coefficients, or surtaxes as may be adopted by the French Government in the future.

Art. 5. In addition to the articles enumberated in schedule A of the convention of 1907, the Canadian products enumerated in the list 2 of the present arrangements shall be admitted into France under the minimum tariff or at the prescribed percentages of reduction. These percentages shall be based on the difference between the general and minimum rates of the French tariff and shall not be affected by such reductions, increases, coefficients, or surtaxes as may be adopted by the French Government in the future.

Art. 6. The present modus vivendi shall remain in effect pending the conclusion of a new commercial convention, but may be abrogated at any time by either of the High Contracting Parties on two months' notice.

AUSTRIAN FOREIGN TRADE REGULATIONS.

A decree published in "Der Wiener Zeitung" of December 31, 1920, consolidates the regulations for the importation, exportation, and transit of goods now in force. Heretofore all importation without special permission has been forbidden. This has been replaced by a provision allowing importation, except for a rather limited list of goods, for which special permission is required. The articles for which special permission is required are war materials, articles which are subject to a State monopoly or controlled by a State administration, and those whose importation it is thought important to control, for reasons of the national trade balance, on account of their character as luxury articles, because of their especially high value, or in order to protect and encourage their home production.

The prohibitions of export are materially diminished, so as to prevent in the future only the exportation of food and foodstuffs, industrial raw materials, and such semi-manufactured and finished goods as are found in the country in quantities that are small in relation to the need of them, and which can not be supplied without difficulty by domestic production or importation. Heretofore important export goods have been held back in order to use them as "compensation" under agreements with neighboring countries, but this policy is now abandoned.

The transit of goods is regulated in such a manner that no special permission will be required even for those goods whose importation or exportation is forbidden, provided they remain under customs control during their stay in the country. Goods whose importation is forbidden and which arrive at the frontier without permission will be treated as transit goods, except in the case of fresh fruits, vegetables, and flowers. The threatened confiscation of such shipments without indemnity under certain conditions, has for its purpose to avoid freight blockades such as have occurred frequently under the present system.

In order to facilitate as far as possible importation by parcel post the central office of import, export, and transit permit on affixing a stamp of 6 crowns upon the customs documents in the case of parcelpost packages not exceeding 5 kilograms in weight or a value of 5,000 crowns, provides there is no ground to suspect that shipments have been divided for the purpose of evading the prohibition of importation.

THE BRITISH DYESTUFFS ACT, 1920.

1. (1) With a view to the safeguarding of the dyemaking industry, the importation into the United Kingdom of the following goods, that is to say, all synthetic organic dyestuffs, colors, and coloring matters, and all organic intermediate products used in the manufacture of any such dyestuffs, colors, or coloring matters shall be prohibited.

(2) Goods prohibited to be imported by virtue of this act shall be deemed to be included among the goods enumerated and described in the table of prohibitions and restrictions inwards contained in section 42 of the customs consolidation act, 1876, and the provisions of that and of any act amending or extending that act shall apply accordingly.

2. 1) The Board of Trade have power by license to authorize, either generally or in any particular case, the importation of any of the goods, or any class or description of the goods, prohibited to be imported by virtue of this act.

(2.) A license granted under this section shall not be transferable.

(3) For the purpose of advising them with respect to the granting of license, the board shall constitute a committee consisting of five persons concerned in the trades in which goods of the class prohibited to be imported by this act are used, three persons concerned in the manufacture of such goods, and three other persons not directly concerned as aforesaid.

Such one of the three last-mentioned persons as the board shall appoint shall be chairman of the committee.

(4) If on an application for a license under this section the committee are satisfied that the goods to which the appliindustry, the importation into the United Kingdom of the folcation relates are goods wholly produced or manufactured in some part of His Majesty's dominions, a license shall be granted in accordance with the application.

(5) An applicant for a license shall be entitled to object to any member or members of such committee, dealing with his application on the ground that he is prejudiced, owing to the fact that such member or members is or are trade competitors, and if such objection is sustained by the committee the member or members so objected to shall withdraw from further consideration of the case and shall not have access to any information or documents concerning it.

(6) For the purpose of advising them with respect to the efficient and economical development of the dye-making industry the board shall constitute a committee of persons concerned in the trades of dye maker or dye user and of such other persons not directly concerned in such trades as the board may determine.

(7) For the purpose of providing for the expenses incurred by the board in carrying this act into execution the board may charge in respect of a license a fee not execeeding five pounds.

3. Subject to compliance with such conditions as to security for the reexportation of the goods as the commissioners of customs and excise may impose, this act shall not apply to goods imported for exportation after transit through the United Kingdom or by way of transshipment.

4. Anything authorized under this act to be done by the Board of Trade may be done by the president or a secretary or assistant secretary of the board, or by any person authorized in that behalt by the president of the board.

5. (1) The provisions of this act shall continue in force for a period of 10 years from the commencement thereof and no longer.

(3) This act shall come into operation on the 15th day of January, 1921.

NEW LAWS AND REGULATIONS. BOLIVIA.

Mail Rates in Americas.

The postal administrations of Bolivia, Colombia, Cuba the Republic of Honduras and Peru, agreed to put in effect, commencing February 1. 1921, pending ratification, the provisions of the special postal convention concluded at Madrid in November last between the Americas and Spain, and after the date named the United States domestic rates will apply to letters and post cards, as well as to newspapers and periodical publications of the second class, addressed for delivery in Bolivia, Colombia, Cuba, Honduras, Nicaragua. and Peru, while the domestic rates of those countries will apply to articles addressed for delivery in the United States in all cases where such domestic rates are less than the international rates.

the name of Carteira de Emissão e Redesconto. The limit to the operations of this division will be 100.000,000 milreis, which amount can not be exceeded except under special conditions and by order of the President of the Republic.

Paper eligible for rediscount will be bills of exchange and drafts drawn in Brazilian money, to order, for an amount not less than 5,000 milreis, duly stamped and guaranteed by no less than two commercial or banking firms of sound repute and also by the payee bank, whose reserve funds have a relation sufficiently satisfactory with the realized capital at the judgment of the Government to secure the operations. The period of rediscount will not exceed four months, with interest at 6 per cent annum. Only agricultural or commercial paper will be accepted, that based on real estate or speculative mercantile transactions being excluded. Against the integral value of the paper rediscounted the Bank of Brazil will deliver notes. which will have free circulation, and whose amounts will be strictly limited to the total of the rediscount operations. The interest received from these operations will be divided 30 per cent to the Bank of Brazil, 20 per cent to the National Treasury, 30 per cent for the formation of a reserve fund in the rediscount department, and 20 per cent converted into gold for the paper-money guaranty fund.

Registration of Trade-Marks through Habana Bureau.

According to the decree of December 9, 1920, the Brazilian Government has decided to extend protection to trade-marks transmitted by the trade-mark bureau estab lished at Habana under the terms of the Buenos Aires convention of 1910.

CAMEROUN (FRENCH).

Parcel Post from United States.

The Paris office having agreed to accept parcels mailed in the United States for onward transmission to the colony of Cameroun (French), parcels will be accepted for this colony when prepaid at the postage rate of 12 cents a pound or fraction of a pound, plus a transit rate of 40 cents a package.

The articles prohibited transmission to this colony are the same as those prohibited to France.

The offices in Cameroun (French) open to parcel-post service are as follows: Akonolinga, Bana, Bonaberi, Doula R. P., Doume, Ebolowa. Edea, Eseka, Garoua, Kribi, Lobetal, Lolodorf, Maroua, N'Gaoudere, N'Kong-Samba, Nyombe, Yabassi. Yaounde.

Postal Insurance for Parcels to United States.

A notice has been issued by the post office at Swatow to the effect that "Insured parcels for the United States may be accepted for transmission through the French Service via Suez. Senders of insured parcels for the United States are requested to note that these will be dispatched via France". The greatest amount for which one parcel may be insured is $200 Mexican.

Removal of Restrictions on Telegraphing.

The Chinase Telegraph Administration is no longer refusing to accept and deliver code messages to and from the United States sent by or addressed to Russian firms or individuals.

Passport Inspection.

The Japanase Government will not require further inspection of passports of Americans traveling in the South Manchurian Railroad zone and Kwantung leased territory after February 15, 1921. COLOMBIA.

(1) All business concerns domiciled in Cuba will pay 4 per cent of their profits if their capital exceeds $10.000 or if their profits are $2000 and also foreign business concerns if the capital employed or profits earned in Cuba come within those limits.

(2) Net profits are defined as the balance resulting after deducting all expenses from receipts.

In expenses may be included municipal and provincial taxes, but not amounts paid to the State in respect of this tax for the preceding year, nor amounts placed to reserve funds. The salaries of directors, managers, and partners are included in profits, as are also any other gain produced by the concern or its participation in other companies, even though these may pay taxes to the State (e. g. stock exchange operations).

(3) This tax is leviable on all business concerns which do not pay other specifically decreed taxes, and its collection will commence on January 1. 1921, general and private firms trading according to article 5 of the decree of July 1 being liable from January 1, 1921 and mercantile associations from July 1, 1920.

(4) Transference of or cessation from business must be notified to the Government within 10 days.

(5) Balance sheets, supported by statements of debit and credit balances and a detailed statement of all expenses, must be presented every six months and also annually, and assessments of the amount payable will be made 30 days after such presentation, appeals from such assessments being permitted to the Treasury and therefrom to the courts.

Failure to produce such balance sheets (or other documents required by the Government) will involve assessment at the expense of the defaulter.

Mail Rates In Americas.

See "Bolivia" above.

DENMARK.

Copyright Protection Granted in U. S. See "United States of America" below. CZECHOSLOVAKIA.

Consular Fees.

Under a new schedule going into effect January 1, 1921. the fees to be charged by Czechoslovak consuls abroad are graduated according to the economic situation of the clients. Officials receiving fixed salaries, wage laborers, employees of commercial houses, are all classed, under the law, as persons of moderate means and will pay the lowest rate of consular fees.

A Czechoslovak citizen, if a person of means. will pay $7.20 for a passport for which a workingman would pay only 50 cents. Ther verification of the signature of a private person will cost $2.90 to $11.60, according to the applicant's wealth, while the fee for the verification of an official signature will vary between $1.80 and $7.20. The fee for the passport vises is $8 for wholesale dealers, manufacturers, and other capitalists; $4 for other persons of wealth; $2 for workmen and salaried employees. The consuls are not allowed to charge any additional fees for printed matter, questionnaires, etc. and may only charge for actual postage when sending official documents by mail.

The fees payable by citizens of other countries for passport vises are governed by the principle of reciprocity. When a foreign country charges a Czechoslovak citizen a higher rate, the foreigner also is to be charged such higher rate. For subsequent vises granted during the same year the charges are graduated at $8, $4, and $2, according to the applicant's situation.

EGYPT.

Mixed Courts Continued.

An Egyptian decree of October 30, 1920, extended the powers of the mixed tribunals for another six months beginning on November 1.

FRANCE.

Modifiication of Parcel-Post Convention with U. S. Under an agreement made with the postal administration of France, effective February 1, 1921, the maximum weight limit of parcel-post packages exchanged detween the United States and France is increased from II pounds (5 kilos) to 22 pounds (10 kilos).

The foregoing is applicable to parcels for and from the United States and its island possessions on the one hand

Beginning January 1, 1921, guests at hotels and pensions in Italy are required to pay a graduated tax on the cost of their living accommodations, as follows: 10 per cent on bills not exceeding 50 lire; 20 per cent on sums from 51 to 100 lire; and 20 per cent on each additional 100 lire or fraction thereof. This tax, which is in addition to any other levied now or in the future, is to be collected by affixing revenue stamps to each bill presented by hotel keepers to their guests.

JAPAN.

Establishment of Foreign Trade Section.

It is stated in "The Japan Financial and Economic Monthly" that the Japanese Government has decided to open a foreign trade section in the Department of Agriculture and Commerce, the object being to promote the country's foreign trade by investigating matters relating to trade and customs in foreign countries and also the state of production, distribution, and consumption in Japan. A sum of over 50,000 yen is estimated as the necessary expenditure for such a purpose. LATVIA.

Tax on Foreigners in Riga.

All foreigners who reside or stay in Riga, with the exception of those belonging to the following categories, must pay a tax for the benefit of the city:

Members of foreign diplomatic missions in Latvia; members of foreign relief missions; military persons who stay in Riga by order of their Government; persons ordered by the Government of Latvia or communal institutions to reside in Riga professors, engineers, financiers, or other experts; persons who live continually over three months during a year in Latvia and who are registered to pay income tax; and persons under 18 years who have no income. A foreigner may depart only after having paid taxes and by proving it with a receipt.

The residence tax will be charged for the period of time a foreigner stays in Riga equal to the amount he pays for rent. If he pays no rent for residence, every adult is lable to a tax of 5 rubles per day. This tax must be collected by the person renting the room or apartment when collecting the respective rent for single days, weeks, months or quarters. Any person neglecting these regulations will be held responsible according to laws and will be fined with the double amount of overdue taxes and, further, he will be sent out of the city of Riga.

Tax on Remittances.

The following decree concerning taxation of remittances has been issued by the Latvian authorities to be effective November 5, 1920:

(1) A State tax of 1 per cent must be paid on all sums cf money, remittances, checks, drafts, etc., exported or remitted abroad. This tax is also applicable to orders for foreign payments.

(2) All sums up to 3.000 Latvian rubles, as well as remittances made by members of foreign diplomatic missions and those by the Government and self-administrative institutions, are exempt from this tax.

(3) The Ministry of Finance will issue the necessary regulations for the enforcement of this regulation,