The time of transit commences at midnight following the date of the stamp on the consignment note; and the Companies are relieved from responsibility if within the stipulated time, delivery is made to the consignee’s “domicile,” or if an advice note of the arrival of the goods is posted or otherwise sent to the consignee. The time allowed for delivery does not include the time occupied for Customs’ formalities or other delay over which the Railway Companies have no control. THE PRUSSIAN AND GERMAN LAW AS TO RATES. By Article 33 of the Prussian Law relating to railway undertakings, dated 3rd November, 1838, the Commissioners were empowered, in certain events, to fix the maximum tariff. If after deducting working expenses and a fixed amount for the reserve fund, as sanctioned by the Ministers, the net profits yielded more than 10 per cent. on the capital expended, the railway rates were to be reduced so that the net receipts should not exceed 10 per cent. If, on the other hand, the receipts did not reach the maximum of 10 per cent. (Article 39), railway rates might be increased by 10 per cent. until the receipts yielded 10 per cent. on the total capital. Subject to these conditions, the fixing of the tariff rates was left to the railway companies. Article 45 of the Constitution of the German Empire (dated 16th April, 1871) provides that the Government should secure, as much as possible, the adoption of uniform and reduced tariffs, especially for long distances for the carriage of coal, coke, wood, ore, stones, salt, rough iron, manure, and similar goods, and that such low rates should be adopted as might be required to further the interests of the trade of the country. Article 46 enacts that the railway companies in case of need, as for instance, the outbreak of a famine, should carry provisions, such as grain, flour, and potatoes, &c., at such a reduced rate as circumstances might require, and as directed by the Bundesrath Auschuss. Such special rates are not, however, to be below the lowest rates charged by the respective railways for “raw materials.” By the terms of the early Concessions granted to railway companies the greater part of the private railway companies in Prussia had no power to fix or alter the tariff rates; reductions have to be sanctioned by the Minister. For instance,--Clause 10 of the regulations of the Crefeld-Threis-Kempener Industrie Railway Company (concession granted 6th October, 1868) provides that-- “The State reserve a right to control the tariff rates for goods, as well as passengers, and the alteration of the same.” In the same way Article 5 of the concession for the Dortmund Granan Euscheder Railway Company of the 8th January, 1872, stipulates-- “That the Ministers of the Royal State reserve their right to control the fares and rates for goods and passenger traffic, as well as any subsequent modifications in respect of the same.”