Page:EB1911 - Volume 01.djvu/265

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234
ADULTERY—AD VALOREM

adding them to any spirit to fraudulently convert it into a liquor of the state in which the divorce was granted; marriage being passing as " brandy. " The inquiries into the nature of brandy a contract which, if valid where executed, is generally treated led to investigations into whisky. Formerly whisky was made as valid everywhere. Adultery gives a cause of action for from grain only and obtained by pot-still distillation, that form damages to the wronged husband. It is in some states a criminal of " still " yielding a product containing a comparatively large offence on the part of each party to the act, for which imprison- proportion of volatile matters other than alcohol. For many ment in the penitentiary or state prison for a term of years may years past, however, improved stills——so—called patent stil1s·— be awarded. _ 4 have been adopted, enabling manufacturers to obtain a purer In England, a complete divorce or dissolution of the marriage and far stronger product, saving carriage and storage. Attempts could, until the creation of the Court of Probate and Divorce, were made in England in 1905**1907 to restrict the term"whisky" be obtained only by an act of parliament. This procedure is solely to the pot-still product. But the question was referred still pursued in the case of Irish divorces. In Scotlandacomplete in 1908 to a Royal Commission which reported against such a. divorce may be effected by proceedings in the Court of Session, restriction. A common form of adulteration of whisky is the as succeeding to the old ecclesiastical jurisdiction of the commis— addition to it of spirit made on the Continent mainly from sioners. A person divorced for- adultery is, by the law of Scot- potatoes, This spirit is almost pure alcohol and is quite devoid land, prohibited from intermarrying with the paramour. In of the injurious properties which are popularly but falsely France, Germany, Austria and other countries in Europe, as attributed to it. The substitution of this-a very cheap and well as in some of the states of the United States, adultery is quite Havourless material~——for one which owes its value more a criminal offence, punishable by imprisonment or line. (See to its flavour than to its alcoholic contents, is clearly fraudulent. Drvoracz.) · Drugs;-—To the adulteration of drugs but very brief reference AD VALOBEM (Lat. for " according to value"), the term can here be made. It is satisfactory to record that but very given in commerce to a duty which is levied by customs authori- few of the great number of drugs included in the pharmacopoeias ties on goods or commodities in proportion to their value. An are liable to serious adulteration, and there are very few cases on ad valorem duty is the opposite of a specific duty, which is record during recent years where real fraudulent adulteration chargeable on the measure or weight of goods. The United was involved. The numerous preparations used by druggists States is the one important country which has adopted in its are mostly prepared in factories under competent and careful E tariff an extensive system of ad valorem duties, though it has supervision, and the standards laid down in the British Pharma- not altogether disregarded specific duties; in some cases, indeed, copoeia are, broadly speaking, carefully adhered to. The occur- the two are combined. Ad valorem duties, in the United States, rence of unlocked-for impurities, such as that of arsenic in are levied according to the saleable value of the goods in the sodium-phosphate or in various iron preparations, can hardly country of their origin, and it is usual to require at the port of be included in the list of adulterations. In the making up of entry the production of an invoice with full particulars as to prescriptions, however, a good deal of laxity is displayed; thus, the place where, time when, and person from whom the goods the Local Government Board report of the years 1904-190 5 refers were purchased, and the actual cost of the goods and the charges to an instance of a quinine mixture containing 23 grains of on them. Such an invoice is countersigned by the consul of the quinine-sulphate instead of 240 grains. A certain latitude in country for which the goods are intended. On arrival at the the making up of physicians’ prescriptions must necessarily be , port of consignment the invoice is sworn to by the importer, allowed, but much too frequently the readbnable limit of a 1o% i The goods are then valued by an appraiser, and if the valuation error over or under the amount of drug prescribed is exceeded. of the appraiser exceeds that which appears on the invoice, Certain perishable drugs, such as sweet spirits of nitro, or others double duty is levied, subject to appeal to a general appraiser liable to contain from their mode of manufacture metallic and to boards of general appraisers. impurities, form the subjects of frequent prosecutions. The It has been argued that, theoretically, an ad valorem duty is element of intentional fraud which characterizes many forms preferable to a specinc duty, inasmuch as it falls in proper of food adulteration is happily generally absent in the case proportion' alike on the high—priced and low-priced grades of a of drugs. (O. H.*) commodity, and, no matter how the value of any article Huctu- o ADULTERY (from Lat. adulierium), the sexual intercourse ates, the rate of taxation automatically adjusts itself to the new of a. married person with another than the offender’s husband or value. In practice, however, ad valorem duties lead to great wife. Among the Greeks, and in the earlier period of Roman inequalities, and are very difficult to levy; while the relative law, it was not adultery unless a. married woman was the offender. value of two commodities may remain apparently unchanged The foundation of the later Roman law with regard to adultery under an ad valorem duty, yet owing to the difference in the was the lex Julia de adulleriis caercendis passed by Augustus cost of production, or through the different proportions of about I7 ec. (See Dig. 48. 5; Pauli. Rec. Sem. ii. 26; Brisson, fixed and circulating capital employed in their manufacture, Ad Leg. Jul. dc Adult.) In Great Britain it was reckoned a an ad valorem tax will be felt much more severely by one com- spiritual offence, that is, cognizable by the spiritual courts only. modity than by another. » Again, there is always a didiculty in The common law took no further notice of it than to allow the obtaining a true valuation on the exported goods, for values party aggrieved an action of damages. In England, however, from their very nature are variable; while speciiic duties remain the action for " criminal conversation/’ as it was called, was steady, and the buyer can always ascertain exactly what he nominally abolished by the Matrimonial Causes Act 1857; but will have to pay. Theopening to fraud is also very great, for by the 33rd section of the same act, the husband may claim where, as in the United States, the object of the duty is to keep damages from one who has committed adultery with his wife out foreign goods, every valuation at the port of shipment will in a petition for dissolution of the marriage, or for judicial be looked upon with the utmost suspicion, while it will always separation. In Ireland the action for criminal conversation is be a temptation to the foreign seller to undervalue, a temptation still retained. In Scotland damages may be recovered against in many cases encouraged by the importer, for it lessens his tax, an adulterer in an ordinary action of damages in the civil court, while the seller’s market is increased. The staff of appraisers and the latter may be found liable for the expenses of an action which must necessarily be kept at each port of entry considerably of divorceif joined with the guilty-spouse as a co—deiende1·. raises the expense, to say nothing of the annoyance and delay Adultery on the part of the wife is, by the law of England, a caused both to importers and foreign shippers. ground for divorce, but on the part of the husband must be either The term " ad valorem " is used also of stamp duties. By the incestuous orbigamous, or coupled with crueltyqr desertion for Stamp Act 1891 certain classes of instruments, c.g. awards, two or more years. In the United States adultery is everywhere bills of exchange, conveyances or transfers, leases, &c., must be ground of divorce, and there is commonly no prohibition against stamped in England with the proper ad valorem duty, that is, marrying the paramour or other re-marriage by the guilty party. the duty chargeable according to the value of the subject matter Even if there be such a prohibition, it would be unavailing out of theparticular instruments or writings. (See STAMP Durms.)