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A well-intentioned decision by a pensioner to let a struggling young apiarist place hives on his unused fields in exchange for nothing but the hum of bees has exploded into a bitter national dispute: should the tax authority treat every scrap of goodwill between neighbors as taxable agricultural enterprise or finally concede that not all quiet acts of generosity must be dragged into the profit-and-loss ledger?

The old man still remembers the first morning the hives arrived. A battered white van, a shy young apiarist climbing

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