CULTUKE OF THE SUGAR BEET. 159 



manufacture enabled it to sustain this additional incubus upon it, and 

 the production continued steadily to increase, as may be seen by refer- 

 ence to the statistical tables given in the previous pages of this report. 



From this time on, the laws governing the taxes were submitted to 

 frequent variations. In 1853 the method of assessing the tax upon the 

 measurement of the volume and density of the juice worked was estab- 

 lished, and was continued in spite of the dissatisfaction of manufacturers 

 concerning it. By the law of 1846 it was determined that the minimum 

 quantity of sugar that should be considered as the possible yield in the 

 manufacture was 1,400 grams per hectoliter of juice (0.12 pounds per 

 gallon), and that manufacturers should be compelled to pay tax on that 

 amount. All excess was, at the same time, subject to tax. The differ- 

 ent variations in the laws are too numerous and complicated, and would 

 be of too little interest to be detailed here. 



The laws of 1873 and 1876, which still continue in effect and govern 

 the tariff on sugars, established the following rates relating to manufac- 

 ture: 



Eate of duty per 100 kilograms (220 pounds) : 



Francs.* 



Raw sugars from all sources, below Xo. 13 _.. 65.52 



Raw sugars from all sources, from Xo. 13 to Xo. 20 68. 64 



Sugars similar to refiued, white powders, above Xo. 20 70. 20 



Sugars refined in indigenous sugar factories and in tbe French colonies 73. 32 



Sugars extracted by barytic or other processes from exhausted molasses 26. 00 



Molasses not intended for distillation, and containing 50 per cent., or less, of 



6ugar 19.34 



Glucose in sirup or the concrete state 11. 44 



By an alternative provision in the law of January 6, 1876, depending 

 upon the ratification of the agreement concerning sugars signed at Brus- 

 sels August 11, 1875, the following classification was adopted : 

 A. — For payment of duty on consumption : 



Below Xo. 13 of the series of types of Paris are classed sugars titrat- 

 ing less than 91°. 



From Xo. 13 to Xo. 20, inclusive, sugars titrating from 91° to 9S°, ex- 

 clusively. 



Among white powders, sugars titrating 98° or more. 

 B. — For the regulation of temporary admission : 



The first class (15 to 18, inclusive) comprises sugars titrating from 92° 

 to 98°, exclusively. 



The second class (10 to 14, inclusive), sugars titrating 85° to 92°, ex- 

 clusively. 



The third class (7 to 9, inclusive), sugars titrating 76° to 85°, exclu- 

 sively. 



The fourth class (less than 7), sugars titrating less than 76°. 



*lfranc=$0.1945. 



