s,
one-third of a cent, per mass. The fractional parts of this
half-kreutzer which may appear in the calculation are divided by a fixed
rule between the public and the brewer: that is, when the fraction is
one-fourth of a kreutzer, or less, the brewer must drop it for the
public benefit; when more, he may call it a half for his own benefit.
The government tax is nearly one kreutzer per mass, making about six
millions of florins. There is also in several places an additional local
beer-tax, amounting to nearly two million florins more. The population
of the kingdom is about five millions. A considerable portion of this
population are wine-growing, and manufacture and drink but little beer.
Ledlmayr, the largest brewer in Munich, made in the year 1856--the
latest statistics published--one hundred and twenty-nine thousand
eimers. Allowing three hundred working-days to the year, this would be
four hundred and thirty eimers, or twenty-seven thousand five hundred
and twenty masses, per day, and would pay to the government, at one
kreutzer per mass, one hundred and eighty dollars of our money for each
of these working-days, or fifty-four thousand dollars yearly. In a time
of popular sensitiveness, there is nothing which the government could do
that would be so likely to be followed by a revolutionary outbreak as to
add a kreutzer to the price of the mass or quart of beer. This article
is ranked in all police-regulations among the necessaries of life. The
bakeries and beer-houses must remain open at those holiday-hours when
all other shopkeepers, except the apothecaries, must close their shops.

The statistics already given have reference to the common beer; but,
besides this, the brewers have permission to brew for certain short
periods what are called the double beers, without paying a tax upon
them. My statistics of the beer-drinking will, therefore, fall short of
the truth, at least by this uncertain quantity. During the brief periods
of the sale of the double beers, there is a great rush for them,
relieving somewhat the monotony of the ordinary routine. The two
principal kinds of double beer are the Bock-beer and the Salvator-beer.
The latter creates quite a furor. Many, led by curiosity to the
head-quarters of its sale, find their amusement there in testing the
capacity of some great beer-drinker,--and such are always on hand
waiting the chance,--by paying for all he will drink. These curious
visitors seldom return withou