Abstract This article is an attempt to ethnographically represent some of the processes in which the meanings and practices of home brewed alcohol affect local legislative practices in Kisoro District, south-western Uganda, in particular taxation. Data from the field shows how home brewed alcohols are taxed differently throughout the district. Some drinks are taxed in one sub-county, but neglected in another and vice versa. The question that concerns this article is why. Building on the work of Sally Falk Moore (1973), this article analyses how alcohol producers, traders, private tax collectors and government officials navigate multiple semi-autonomous social fields that set overlapping and contradicting rules for alcohol trading practices in the area. Specifically, it argues that what qualifies as a taxable alcoholic product depends on local perceptions of alcohol as well as on negotiations between tax collectors and the local population about the meaning of alcohol.

中文翻译：

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酒精矛盾与法律：乌干达农村的税收招标和“本土酒”

摘要 本文试图从民族志上代表一些过程，在这些过程中，自酿酒精的含义和做法影响乌干达西南部基索罗地区的当地立法实践，特别是税收。来自现场的数据显示了整个地区对自制酒精的征税方式不同。有些饮料在一个子县征税，但在另一个县被忽视，反之亦然。与本文有关的问题是为什么。本文以 Sally Falk Moore (1973) 的工作为基础，分析了酒类生产商、贸易商、私人税务员和政府官员如何驾驭多个半自治的社会领域，这些领域为该地区的酒类交易实践设定了重叠和矛盾的规则。具体来说，