proprietor of the surface receives a higher royalty from a concessionnaire than the maximum fixed by Government, the concessionnaire having agreed to give such a royalty in order to prevent the surface-owner from applying for a concession; and such a contract has been held to be legal. Classifi This is the same as in France, viz., mines, cation of minières and carrières, the first-named only being mineral reserved from the ownership of the proprietor of the substances. surface. Royalties In cases where the proprietor of the soil does not himself obtain the concession, he is to be entitled to a fixed royalty of not less than 25 centimes the hectare, and also to a proportional royalty of from one to three per cent. on the produce of the mine (Art. 9). The exact rate of the proportional royalty is fixed by the Act of Concession, and the amount of the net proceeds is fixed each year by the Committee of Valuation. The royalty is distributed amongst the proprietors in proportion to the extent of their lands within the area of the concession, but where a concession has been extended the surface-owner of the land comprised within the extension is not entitled to any payment beyond the fixed royalty, unless mineral has actually been worked from under his land (see H. & W. p. 46, § 126). As a matter of fact the fixed royalty varies from 25 centimes to 3 francs the hectare (Dupont, 145). Surface land occupied or In fixing the royalty it is not permitted to take into account the damage which the works may cause to the surface, which has to be separately provided for, as under the French Law (Dupont, 145). If the land is occupied for less than a year, or at the end of that time can be restored to its damaged. former state, the proprietor of the surface is entitled to double the yearly value of the produce (Art. 43); but if the land is occupied for more than a year, or permanently damaged, the proprietor may require it to be bought at double the value it possessed before the working commenced (Art. 44). This right of occupation can only be exercised by a concessionnaire within the area of his concession (W. & H. p. 48, § 127). Taxes payable to the Government. These taxes are the same as in France, viz., a fixed tax of 10 francs per square kilometre, and a proportional tax not exceeding 5 per cent. per annum on the net proceeds (as a matter of fact the proportional tax has remained for a long time at the rate of 33 per cent.). The net proceeds are arrived at by deducting from the gross sales of a mine all working expenses, but excluding any interest on capital outlay; all products of the mine consumed in working it are for the purposes of this valuation assumed to have been sold at cost price, or at a higher price, if the Valuation Committee so decide. The value of any new work or new plant can be deducted for the year in which the outlay is incurred; but, if the expenses in any one year exceed the amount of gross sales, there is no power to recoup the balance in any future year or years. No allowance is made for depreciation, but all outlay incurred in any year for keeping up mines or plant is deducted from the gross value of the output for the same year. The fixed acreage tax is payable under any circumstances; but the Valuation Committee can reduce or exempt the mineholders from the proportional tax in case of unavoidable accident or of any difficulties occurring in working the mine (but, as a matter of fact, this power is not acted upon), whilst so long as the mine is unworked no proportional royalty can be payable as there is no produce. Valuation The Valuation Committee for the proportional tax mittees. of mines is composed of seven members, viz. :— Com Iron mines. The Governor of the Province, Two Members of the Provincial Government designated by the Governor, Two Proprietors of Mines, The District Engineer of Mines, The Director of Taxes. (W. & H. 33.) It has resulted from the reservation made in Art. 1 of the Law of 1837 that no concessions have since been made of iron mines, and that in consequence the minières of the proprietors of the soil have become extended into regular mines (Ag. 187). of way. Under the Law of 1837 (Art. 12) the Government, on the recommendation of the Council of Mines, and after an inquiry, Easements may declare as of public utility the ways of communication necessary in the interests of a mine, in the same way as is provided in France by the Law of 27th July 1880; only in Belgium the indemnity to the proprietor is fixed at double the selling value, including depreciation, cost of reinvestment, and interest for delay (W. & H. § 146), and the Government cannot grant the use of the ways to other industrial establishments besides the mines (Dupont, 371-2). This power of expropriation is quite separate from the right of occupation before referred to, which is only exercisable within the areas of the concession for the establishment of ways strictly necessary for the purpose of the mine (W. & H., p. 51, § 196). Under Art. 11 of the Law of 1810 (modified by the law of 8th July 1865) works which involve the occupation of the surface nhabited cannot be opened within 100 metres of habitations Buildings. without the consent of the proprietors of the same, if the land on which the works are situate also belongs to them (Art. 11). Inspection and A very complete law for the inspection and reguregula- lation of mines was passed on the 28th April 1884, superseding previous laws. tion of mines. Legal provisions are also made for the establishment of relief Relief societies, of which there seems to be a large number established on a similar system to those of France (Ann. Stat. pp. 164-5). funds. Dealings Concessions are occasionally sold or leased, but arc with con- more commonly formed into public companies.-See evidence of Mons. Hubert to the Mining Royalties cessions. Commission. Forfeiture of concessions. Although Art. 49 of the Law of 1810 applies to Belgium, there is no further provision similar to that enacted by the Law of 1838 in France, and the Article has no practical effect; and, though there appears to be some difference of opinion on the subject, the balance of opinion seems to be that no forfeiture can in fact be decreed unless it is specially provided for by the Act of Concession (Dupont, 319). There is a complete staff of mining officials appointed by the Crown, at the head of which is a Director-General, having under him divisional directors and several grades of Mining adminis- engineers. It is the duty of these officials, under tration. the authority of the Minister of the Interior, to see to the laws, regulations, and decrees relating to mines being carried into effect. The powers given to the Council of State by the Law of 1810 are in Belgium exercisable by a Council for Mines, composed of a president and four councillors, nominated by the King, their decisions being subject to the approbation of the King (Law of 2nd May 1837). No concession of mines can be granted against their advice. Questions which arise as to indemnities between owners of surface and owners of mines as to occupation of land have to be determined by the civil tribunals (W. & H. 131). The following statistics are taken from the Government General Report of the Belgian Minister of the Interior for the remarks. year 1891 The number of subsisting concessions of coal in the year 1890 amounted to 240 (extending over an area of 137,661 hectares), of which 134 only were being worked. The total production of these was 20,365,960 tons, of a total value of 268,503,000 frs. (or rather less than eleven million pounds), costing in production 209,743,000 frs. (or over eight million pounds), and leaving a net profit of 58,760,000 frs. (or about £2,350,400), divided among 122 concessions, the other 12 having been worked at a loss (Annuaire Statistique, 1891, p. 285). It may be observed that, although the production of finished iron and steel has increased in Belgium of late years, on the other hand, the production of raw material from the metallic mines in Belgium has been greatly reduced, the bulk of raw material being now imported from Spain, the North of Africa, and elsewhere, and that the number of workmen employed in the metallic mines of Belgium has decreased from 11,141 in the year 1860 to 1,427 in the year 1890 (Ann. Stat. 1891, p. 284). It is, indeed, understood that most of the mines, excepting those of coal, are practically exhausted. Import duties. Coal free; pig-iron 21d. per cwt. (Return of Foreign Import Duties, presented to Parliament September 1893). CHAPTER X. PORTUGAL. NOTES AS TO MINING LAW. THE existing mining law of this country is principally laid down by a law decreed in 1852, but completed in 1853. This law recognises the principle of the separation of certain Law as to mines from the ownership of the soil, and the right of Mining. concession of such mines by the Government. The classification of mineral substances is somewhat vague, being purely enunciative, and depending not only upon the nature of the substances but also upon the conditions under which they are worked. The following table is intended to demonstrate the general features of the law so far as it relates to the subject under investigation, viz.: CLASSIFICATION OF MINERAL SUBSTANCES. Minerals Ownership To whom taxes or Remarks Arts. 19 & 40 of the Law of 1852, and Partly to the 2nd. Proportional, |