against 147 refineries with a 1% “ excise tax ” on the invitation of the Reichstag on July 8-9; as a self- contained illustration can be deduced with certainty that the tax impuesto de Patentes should be translated into sterling:— Year Revenue ee Surplus Deficit LE LE {E {E I1920-I 1,422,208 | 1,227,056 | 195,152 es 1921-2