# Law No. 404 of September 24, 1948

> Brazilian law

**Wikidata**: [Q105649804](https://www.wikidata.org/wiki/Q105649804)  
**Source**: https://4ort.xyz/entity/law-no-404-of-september-24-1948

## Summary
**Law No. 404 of September 24, 1948** (Portuguese: *Lei nº 404, de 24 de setembro de 1948*) is a Brazilian statute that grants benefits and concessions to companies, firms, and cooperatives organized for the mechanization of agriculture. Promulgated by the Presidency of the Federative Republic of Brazil, it functions as a formal written instrument of statutory law applicable to all federative units and municipalities within Brazil.

## Key Facts
- **Official Title:** Lei nº 404, de 24 de setembro de 1948
- **Classification:** Statute (formal written document creating law)
- **Date of Promulgation:** September 24, 1948
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil
- **Jurisdiction:** Brazil (applies to States, Federal Territories, and Municipalities)
- **Language:** Brazilian Portuguese
- **Primary Objective:** To grant favors (benefits/concessions) to entities organizing for the mechanization of farming (*lavoura*)
- **Target Audience:** Companies (*Companhias*), Businesses (*Empresas*), and Cooperatives (*Cooperativas*)
- **Place of Publication:** Rio de Janeiro (then capital of Brazil)
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1948-09-24;404`
- **Legal Citation:** Lei nº 404/1948
- **Administering Body:** Ministry of Agriculture of Brazil (*Ministério da Agricultura*)
- **Project Inclusion:** WikiProject Brazilian Laws

## FAQs
**What is the primary purpose of Law No. 404/1948?**
The law was enacted to provide government favors—likely financial or tax-related—to companies and cooperatives specifically established to mechanize agricultural labor. Its official digest states it "grants favors to companies, firms, and cooperatives that organize for the mechanization of farming."

**To which regions does this law apply?**
The statute applies to the entire jurisdiction of Brazil, explicitly referencing Federative Units (States), Federal Territories, and Municipalities in its subject matter.

**What is the legal nature of this document?**
It is classified as a **statute**, which is a formal written document that creates law. As a statute, it serves as a manifestation of statutory law and is considered a public domain document created through legislation.

## Why It Matters
Law No. 404 of 1948 represents a specific legislative effort by the Brazilian government to modernize its agricultural sector through mechanization. By offering incentives such as tax exemptions, financial aid, and funding to cooperatives and companies, the state aimed to transform farming practices. This statute illustrates the function of law as a tool for economic policy, utilizing "legal norms" to encourage organizational structuring in the private sector. It serves as a concrete example of a "statute" in action—a formal written document enacted to create specific rights and obligations (such as contracts and tax exemptions) to achieve a national objective.

## Notable For
- **Agricultural Modernization:** Specifically targets the mechanization of farming (*lavoura*), distinguishing it from general commercial laws.
- **Cooperative Support:** Explicitly includes cooperatives alongside standard companies and firms as beneficiaries.
- **Broad Subject Scope:** Uniquely covers a wide array of legal concepts in a single instrument, ranging from tax exemptions (*isenção*) and financial aid (*auxílio financeiro*) to construction (*construção*) and highway (*rodovia*) logistics.
- **Standardized Identification:** Cited as a prime example of Brazilian federal legislation with a distinct LexML URN identifier.

## Body

### Legislative Definition and Classification
Law No. 404 is formally classified as a **statute**. In legal theory, a statute is a formal written document that creates law, encompassing acts, executive orders, and by-laws. It functions as the concrete manifestation of statutory law and is composed of legal norms. As a statute enacted in Brazil, it follows the legislative process where "draft laws" precede the final legal act.

Being an official legal document (an "edict of government"), it is part of the public record. While copyright laws vary, statutes serve as the definitive reference point for courts and citizens, documenting the legal rules enacted by the government authority.

### Content and Subject Matter
The law's primary function is defined by its digest: "CONCEDE FAVORES A COMPANHIAS, EMPRESAS E COOPERATIVAS QUE SE ORGANIZAREM PARA A MECANIZAÇÃO DA LAVOURA" (Grants favors to companies, firms, and cooperatives that organize for the mechanization of farming).

To achieve this goal, the law addresses a complex web of related subjects, including:
- **Financial Mechanisms:** Tax (*tributos*), Tax Exemption (*isenção*), Funding (*financiamento*), Financial Aid (*auxílio financeiro*), and Price (*preço*).
- **Organizational Structure:** Contracts (*contrato*), Recruitment (*contratação*), Arranging/Organization (*organização*), and Obligation (*obrigatoriedade*).
- **Infrastructure:** Construction (*construção*) and Highways (*rodovia*).
- **Administrative Oversight:** The law involves the Ministry of Agriculture of Brazil (*Ministério da Agricultura*) and references the Government (*governo*), Federative Units (*Estados*), Federal Territories (*Territórios Federais*), and Municipalities (*Municípios*).

### Historical and Geographic Context
The law was promulgated on **September 24, 1948**, and published in **Rio de Janeiro**. At this time, Rio de Janeiro served as the capital of Brazil (a role it held until the inauguration of Brasília in 1960).

The jurisdiction of the law is **Brazil**, a federal republic located in South America. As the largest country in the region, Brazil's legal framework for agriculture is significant given its status as a global powerhouse in the production of sugarcane, coffee, and soybeans. The law applies nationally across the country's diverse federative structure.

### Technical Identifiers
The law is indexed within Brazilian legal databases under the **LexML Brazil ID**: `urn:lex:br:federal:lei:1948-09-24;404`. It is legally cited as **Lei nº 404/1948**. It is categorized under the "WikiProject Brazilian Laws" on knowledge platforms, signifying its relevance in structured legal data projects.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1948-09-24;404)
2. LexML Brasil