thority belongs to the study of these constitutions, in other words, to the study of local government in Switzerland.

CHAPTER XI.

THE COMMON PROSPERITY.

IN the second article of the federal constitution, which enumerates the aims of the Federation, the fourth aim specified is the promotion of the common prosperity. In pursuing this comprehensive purpose, it has been found necessary not merely to create institutions, but also to set aside certain of those already in existence. Conspicuous among the regulations that had to be set aside in order to secure the end in view, were the restrictions which had been placed by the cantons on intercantonal trade. By the constitution of 1848 the control of the tariff system was transferred to the Union, which was empowered to make all necessary provisions for collecting import, export, and transit duties. Certain sums collected were to be distributed to the several cantons as compensation for the cantonal dues which by the adoption of this constitution and subsequent legislation were re

voked.

All sums over and above what was required to compensate the cantons were turned into the federal treasury. Although the cantons were deprived of the power to impose tariffs or tolls, yet the Federation might grant them the privilege to levy and collect tolls to promote the construction of public works, which were of general interest, and which without such aid could not be carried out. The release from internal duties and tolls was found, however, to be the removal of so great an obstacle to Swiss prosperity that the Federal Assembly subsequently hesitated to permit the cantons to impose tolls for the support of public works, preferring instead to furnish pecuniary support directly from the federal treasury.

The articles of the constitution of 1848, involving the foregoing regulations, were brought under discussion in 1871, with a view to their revision, and the result of the discussion was a series of articles, which, with a single unimportant change, were adopted in the constitution. of 1874. According to these articles, affairs concerning the customs duties belong to the Federation, which has the right to levy import and export duties. In levying these duties the following principles should be observed:

1. Import duties should be as light as possible (a) on articles which are demanded for in

ternal industry and agriculture; (b) on commodities required to satisfy the necessary wants of life; but articles of luxury should bear the highest tax. These principles should also be followed, if there are no opposing considerations, in forming commercial treaties with foreign powers. 2. Export duties should be made as light as possible.

3. The tariff legislation should embrace regulations calculated to secure the commerce of the frontier and the markets. The Federation retains always the right, under extraordinary circumstances, to adopt temporary special measures at variance with the above regulations.

The revenue derived from the customs duties belongs to the federal treasury. The sums previously paid to the cantons as compensation for their ancient duties, tolls, and other dues, are no longer paid. Exceptionally, however, the cantons Uri, Graubünden, Ticino, and Wallis, on account of their international Alpine roads, receive an annual subsidy, which has been fixed at the following figures: For Uri, 80,000 francs; for Graubünden, 200,000; for Ticino, 200,000; for Wallis, 50,000. Prior to the completion of the St. Gothard railway, the cantons Uri and Ticino together received also an annual subsidy of 40,000 francs for clearing the snow from the St. Gothard route,1

1Articles 28, 29, 30,

In setting aside internal duties certain taxes on consumption are allowed to stand, which, inasmuch as they were imposed chiefly on articles produced outside of the canton levying them, and were collected at the cantonal frontiers, appear as an exception under the law abolishing intercantonal duties. They were, moreover, treated as such an exception under Article 31, which guaranteed the freedom of commerce and industry throughout the Federation; and, in Article 32, the cantons were specifically authorized, in accordance with the provisions of the preceding article, to collect import duties on wine and other spirituous drinks, under the following limitations:

I. In collecting these duties the transit shall be in no manner impeded, and the commerce in general shall be interfered with as little as possible and burdened with no other duties.

2. If objects imported for use are taken out of the canton, the duties that have been collected on them shall be returned without further burden.

3. Articles of Swiss production shall be subjected to duties lower than those imposed on foreign products.

4. The import duties on wine and other spirituous drinks of Swiss production, where such exist, shall not be increased, and they shall not