there are in the family. Families of three children pay a less rate than those of two, which pay a less rate than those of one child only; 10 per cent. of the total assets are allowed to be deducted for every child above the fourth. The duty is graduated according to the amount of the estate. The duties are generally increased, reaching from I per cent. in an estate not exceeding 2,000 francs between relatives in the direct line of the first degree to as much as 59 per cent. in estates of over 50,000,000 francs passing between relatives beyond the fourth degree or persons between whom there is no relationship.

Annual composition for stamp duty on bearer stock is raised to 10 centimes per 100 francs.

The transmission tax for registered stock is increased to 50 centimes per 100 francs.

The dividend tax, formerly 5 per cent. on personal securities, is increased to 10 per cent.

The receipt stamp duty has been simplified and is under this law: 25 centimes up 100 francs.

50 centimes between 100 francs and 1,000 francs.

I franc for sums exceeding 1,000 francs.

The law institutes a tax of 10 per cent. on the price of articles described as objets de luxe. A list of these articles is published by decree: This law also institutes a turnover tax of 1 per cent. assessable on persons who habitually or occasionally purchase in order to resell or do acts which belong to those professions subjected to the tax on industrial and commercial profits instituted by the law of July 31, 1917. Exemptions from this tax are as follows:

(1) The sale of bread;

(2) The sale of State monopolies, such as stamps and stamped

paper;

(3) The working of public services which are bound to apply fixed tariffs or tariffs approved by public authority;

(4) The business of stockbrokers, maritime brokers, maritime insurance brokers, and generally all other professions giving rise to commissions or brokerages fixed by law or decree, and other special businesses of less importance which are specified in the law.

The rate is I per cent. with one-tenth extra devoted to the exchequer of the departments and communes, total 1 per cent. On articles of luxury it is 10 per cent.

Motor-cars The taxes on motor-cars are increased and made payable every three months.

Law of June 20, 1920.-This law provides for proof of births, deaths, and marriages the originals of which have been destroyed or disappeared in the war, by means of what are known as Actes de Notoriété, which are statements made by persons with whom the parties interested are acquainted and which are substantially the equivalent of Statutory Declarations. Penalties are instituted for false declarations. The documents in question are drawn up by the Justice of the Peace of the domicile or residence of the applicant.

Abortion (law of July 31, 1920).-This law increases the severity of the penalties for inciting to abortion by means of speeches at public meetings or the sale, putting out for sale, or offering even in a nonpublic manner, or of writings, printed matter, and so forth inciting to abortion. Persons selling, or distributing, or aiding and abetting in

the distribution of remedies, objects, instruments; or articles of any sort designed for committing the crime of abortion are punished in the same way. The penalty is imprisonment from six months to three years and a fine of from 100 francs to 3,000 francs.

Education.-Act of March 1, 1920, for modification and amplification of the University Education Act (Gazette, No. 105) contains an important modification in the organization of gymnasial and university education and of the examinations connected therewith.

Act of March 1, 1920, for modification and amplification of the Act for settling Secondary Instruction (Gazette, No. 106), contains a similar modification with regard to secondary instruction.

Act of October 9, 1920, for settling general educational Primary Instruction (Gazette, No. 778). New settlement of organization, etc., of Primary Instruction.

Dutch Nationality.-Act of December 31, 1920, for further modification of the Act of December 12, 1892 (Gazette, No. 268), on Dutch Nationality and Citizenship, lastly modified by the Act of July 15, 1910 (Gazette, No. 216, Gazette, No. 955), brings alteration in the naturalization dues.

Diplomatic Service. Decree of October 23, 1920, providing for: (a) Repeal of the Diplomatic Rules, 1912 (Gazette, No. 289), as well as of the Royal Decrees of April 25, 1918 (Gazette, No. 266), and of January 27, 1920 (Gazette, No. 41).

(b) Laying down new rules for Diplomatic Service (Gazette, No. 796), settles ranks, stipends, diplomatic service, and leave.

Civil and Commercial Law.-Act of March 26, 1920, for modification of the terms meant in Articles 523, 526, and 549 of the Civil Code and abolition of the Act of July 9, 1855 (Gazette, No. 67, Gazette, No. 148), shortens the terms required for the statement of presumable death in case of shipping disasters (and the like).

Act of March 26, 1920, for modification of the Commercial-Register Act, 1918 (Gazette, No. 151), modifies the tariffs of what is due on registry. Act of March 26, 1920, settling the formation, organization, and competence of the Chambers of Commerce and Manufactories (Gazette, No. 151), settles the formation, etc., of the Chambers in question.

Decree of August 17, 1920, providing for settlement of the number, the jurisdiction, and the seats of the Chambers of Commerce and Manufactories.

Act of October 9, 1920, providing for organization of the Government Insurance Bank (Gazette, No. 780) settles organization and investment of the capital.

Revolutionary Turbulences.-Act of July 28, 1920, providing for further provisions for fighting revolutionary turbulences (Gazette, No. 619). Criminal provisions against revolutionary turbulences.

Navigation.-Act of March 26, 1920, for settling the Masters' Act (Gazette, No. 154), prescribes the qualifications for masters on seagoing ships; also for mates and engineers.

1

League of Nations.-Act of March 6, 1920 (Gazette, No. 108), authorizes the Dutch Government to join the League of Nations and to be party to the provisions of Article 13, paragraphs 1 and 2 of the League of Nations Treaty.

Veterinary Act.-Act of March 26, 1920, providing for Government Veterinary Inspection (Gazette, No. 153), contains measures for promoting the health of the live stock of cattle and for inspection of cattle and meat destined for export.

INDEX TO REVIEW OF LEGISLATION.

Aliens (Commonwealth of Australia), Banking