FLUCTUATIONS IN BEET SUGAR. 39 



1,500 grammes^ of sugar to the hectolitre at 15° C."^ 

 (59° F.=^). 



Holland. 



This industry is making yearly and rapid progress, 

 and the beets are of a most excellent quality. The 

 number of factories in 1867 was only 10, and at the 

 present day is over 40. 



The system of taxation is at the option of the manu- 

 facturer, either from the juice,* as in Belgium, or on 

 the amount of sugar actually produced. 



Russia. 



Here, also, within a recent period the beet sugar in- 

 dustry has been yearly increased. The beets are good, 

 but their quality seems to vary according to the zone 

 in which they are planted. 



The system of taxation is based on an estimate es- 

 tablished by experts. This consequently varies accord- 

 ing to circumstances. If the manufacturer can pro- 

 duce more than indicated by the government authorities 

 the surplus is free from tax. 



The general production of beet sugar in Europe and 

 the number of factories and consumption per head are 

 as follows : — 



' Gramme = 15.43 grs. 



'^ C. means Centigrade scale of the thermometer. 

 ^ F. means Fahrenheit scale of the thermometer. 



* As the beets here are much richer in sugar, the supposed basis is conse- 

 quently considerably higher, it being 1,635 grammes to the hectolitre. 



