Financially, the company has from the first been a great success. It need not have ever called up a penny of its capital, had not the law required this to be done; and every year it has been able to hand over a very large surplus to the town, to be used for public purposes. In 1892 (the last year for which, at the time of writing, returns are available) the amounts paid to the city treasury were: (1) fixed fee for bar trade and retail licences, L15,632; (2) surplus profits, after paying all expenses, L21,868, or a total of L37,500. This amounted to the equivalent of over 7s. a head for every man, woman and child in the place. Formerly the city retained the whole of the surplus profits for its own benefit; but this created considerable dissatisfaction, and at last an alteration was made by which the municipality now only receives seven-tenths, the national treasury appropriating two-tenths, and the remaining tenth going to the country districts. In Gothenburg the whole of the amount received by the municipality goes for the relief of local taxation. This has been felt by many to embody a dangerous principle, as giving the city authorities a direct interest in the encouragement of drinking. To avoid this, the plan has been adopted in Norway of devoting the surplus, not to relieving the rates, but to helping charitable and philanthropic non-rate-aided enterprises. The most notable example of the Norwegian plan is the town of Bergen. A liquor company was formed here in 1876, at the suggestion of the local magistracy, and it commenced business at the beginning of 1877. Not only is the distribution of profits here different, but the management of the houses varies too. In Gothenburg the aim has been to make the dram shops comfortable and attractive; in Bergen, on the contrary, the aim has apparently been to render them as uncomfortable and as repulsive as possible. Each house consists solely of a bar for the sale of liquor; nothing but liquor is sold, and when a person has consumed what he ordered he must go. No seats are provided, and customers are forbidden to loiter about the premises. This sternly repressive policy does not seem to have had a remarkable effect on the consumption of spirits; for whereas in 1877 the average sales per head came to 7.1 quarts, they were only reduced to 6.1 quarts in 1891; and this notwithstanding the fact that the average consumption for the whole of the country had been reduced in the same time from 6.3 quarts to 3.3 quarts. The number of arrests for drunkenness in Bergen in 1877 and 1891 was about the same; but a largely increased population in the latter year makes this show that the proportionate intoxication was really less. From the time of its commencement up to 1890, the Bergen company was able to distribute L69,731 among local philanthropic societies, and the recipients of its bounty have included all kinds of works for the common weal, museums, training ships,