160 CULTURE OF THE SUGAR BEET. 



The agreement of 1864 established the following yields of crystalliz- 

 able sugar for the different numbers : 



Per cent. 



Nos. 14 to 18 94 



Nos. 10 to 13 98 



Nos. 7 to 9 80 



Below No. 7 67 



The following is the schedule of the general rates of import duties per 

 100 kilograms : 



Francs. 



Below No. 13, imported direct from countries outside of Europe 65. 52 



Nos. 13 to "20, imported direct from countries outside of Europe 68. 64 



Below No. 13, imported from European warehouses 68. 64 



Nos. 13 to 20, imported from European warehouses 71. 76 



White powders, above No. 20, from French colonies 70. 20 



White powders, from foreign countries Prohibited. 



Refined, from French sugar-making colonies 73. 32 



Refined, from other possessions Prohibited. 



Refined, from foreign countries Prohibited. 



Raw-beet sugars from Belgium, extra tax 2. 00 



Raw-beet sugars from Germany or other countries with which treaties of 



commerce have been concluded, Austria excepted 2. 00 



Raw-beet sugars from Austria francs 3.60 plus 4 per cent. 



Sugars imported directly by sea from countries outside Europe may be ad- 

 mitted for refining for exportation. 



Molasses for distillation from French colonies Exempt. 



Molasses for distillation from foreign countries 3. 12 



Molasses for all other purposes, containing 50 per cent, or less of sugar.. .. 25. 42 



Molasses for all other purposes, containing more than 50 per cent, of sugar. 68. 64 



Articles 5 and 6 of the law of 1875 provide that sugars imported to 

 France for refining shall be subject to a tax of 73.50 francs per 100 kil- 

 ograms of sugar that it is presumed will be obtained by the refining 

 process. "At the time of payment of the duties a warranty-bond will 

 be executed at the desire of the importer, good for two or four months." 



Article 8 provides that at the exportation of refined sugars the cus- 

 toms service shall deliver a certificate of export, stating the nature, 

 weight, and saccharine richness. Certificates of export not having been 

 dated more than two months, shall be received as compensation, either 

 in payment of duties on sugars or of the warranty-bonds above men- 

 tioned, for a sum equivalent to the duty that would have been paid upon 

 them had they been delivered for consumption. 



A decree of August 8, 1878, provides in general for a drawback upon 

 all articles of confectionery, comfits, preserves, &c, equal to the tax that 

 would be required upon the sugar they contain. 



The method of collecting the taxes upon sugar in France is the same • 

 in principle and similar in practice as that in use in this country for col- 

 lecting internal revenue on spirits. An officer of the government is 

 stationed at each factory, and is charged with making an examination 

 and keeping a record of the material worked, as well as the products 

 obtained. The latter must have a certain relation to the former, i. e., 



