CULTUEE OF THE SUGAE BEET. 157 



CHAPTER VIII. 



TAXES, EATES OF— MODE OF COLLECTING— AMOUNTS COLLECTED. 



The variations in the conditions of the laws of France fixing the rate 

 of taxes on sugars, whether of home or foreign manufacture, are so nu- 

 merous that it would be inadvisable to attempt to enter upon a detailed 

 history of them here. Yet the present interest centering upon these 

 laws is so great that it is believed a short sketch of them will not be 

 devoid of interest and value. 



As we have before shown, the manufacture of beet-root sugar did not 

 attain industrial importance until 1812 to 1811, when, under the fostering 

 care and liberal encouragement of ^Napoleon I, the schools for instruction 

 of students in the methods of sugar extraction were inaugurated, and 

 the first extensive factories were erected. But the industry did not re- 

 cover from the reverses it suffered in consequence of the downfall of that 

 great emperor, and the rise of the continental blockade until between 

 1820 to 1825, when it was encouraged by the duty which, for various 

 reasons, it was found necessary to impose upon foreign and colonial 

 sugars, and the invention of new and improved methods of extraction. 



Immediately upon the accession of the new government, in 1814, for- 

 eign sugars were admitted on the same conditions as those of French 

 manufacture, but it soon appeared that on account of the flood of Eng- 

 lish sugars that at once poured in, the French manufacture would suffer 

 great injury if not complete destruction, and a discriminating tax of 20 

 francs ($4) was consequently imposed. 



About the same time a general tariff on foreign sugars was established, 

 in which a discrimination was made in favor of sugars made abroad in 

 factories owned by French proprietors. The schedule per 100 kilograms 

 was as follows : 



Franca. 

 Foreign raw sugars, other than white. 



By French ships : 



From India from French establishments 85 



From India from foreign establishments 90 



From elsewhere outside Europe 95 



From warehouses 105 



By foreign ships 110 



Foreign white or clayed sugars (without distinction). 



By French ships : 



From India from French establishments 100 



From India from foreign establishments 105 



From elsewhere outside Europe 115 



From warehouses 125 



By foreign ships 130 



French colonial sugars. 



By French ships : 



From India 60 



From elsewhere outside Europe 70 



From warehouses 75 



By foreign ships 80 



