The private soldiers are paid eighty centimes per day, and from this a sum, to be fixed by the chief of the corps, is deducted to meet certain contingent personal expenses of the private. Rations in the field daily embrace 750 grammes of bread; 375 of fresh meat; 150 to 200 of vegetables; 20 of salt; 15 of roasted coffee; 20 of sugar. Commutation to officers is one franc per day. If a private furnishes his own coffee, vegetables, and wood, a proportionate allowance is fixed by the Federal Council. The rations are the same during the drilling terms, but the pay is reduced to fifty centimes per day. The constitution declares that “soldiers who lose their lives or suffer permanent injury to their health in consequence of federal military service shall be entitled to aid from the Confederation for themselves or their families in case of need.” A federal law grants pensions: 1. Up to 1200 francs in case of complete blindness, the loss of both hands, or both feet, or other injury causing absolute incapacity to earn a living. 2. Up to 700 francs in case of partial incapacity for work. 3. Up to 400 francs in case where business or calling must be changed to one less profitable, in consequence of injury. 4. Up to 200 francs when this change is necessitated in a modified degree. Pensions to widow, children, or parent: 1. Widow without children up to 350 francs; with children up to 650 francs. 2. Children one or two, each 250 francs; more than two, total of 650 francs. 3. Father or mother (where no widow or children), 200 francs; if both living, total of 350 francs. 4. Each brother or sister (when neither widow, children, nor parent survive), 100 francs each. 5. Grandfather or grandmother (where neither widow, children, parents, nor brother or sister survive), 150 francs; if both living, 250 francs total. These amounts may be increased in special and meritorious cases. Women divorced or living apart from their husbands, and children eighteen years of age, are not entitled to receive pensions. Every Swiss citizen subject to military service, whether he resides in the Confederation or not, who does not personally perform it, is subject in lieu thereof to the payment of an annual tax in money. Foreigners established in Switzerland are likewise subject to this tax, unless they are exempt therefrom by virtue of international treaties or belong to states in which the Swiss domiciled there are neither liable to military service nor to the payment of any equivalent tax in money. This is the only direct tax levied in the Confederation; and the gross sum realized is shared proportionately between the Confederation and the Canton. Exempt from this tax are: 1. Paupers assisted by the public charity fund, and those who by reason of mental or physical infirmity are incapable of earning their subsistence, or who have not a sufficient fortune for the support of themselves and family. 2. Those rendered unfit through previous service.