PHILIPPINE FIBERS AND FIBROUS SUBSTANCES. 249 



of Boston, and installed in the Oxford Paper Company's mills, at Rumford Falls, 

 Maine, and in the soda pulp mill of the New York and Pennsylvania Company, at 

 Johnsonsburg, New York. The latter company manufactures 75 tons of soda pulp 

 per day, and makes all its alkali and bleach liquors by electrolysis. 



At the present time only about 800 tons of crude sea salt are manufac- 

 tured by solar evaporation of sea water on the shores of Manila bay. 

 A 20-ton soda pulp mill would require approximately 4 tons of salt per 

 day, hence the present small capacity for production would need to be 

 considerably increased. 



REPAIRS, RENEWALS, AND DEPRECIATION. 



These items, the world over, are heavy in the pulp industry. The 

 average life of a soda pulp mill is variously estimated at from seven to 

 ten years. The great distance from the base of supplies will necessitate 

 the carrying in stock of a full line of spare parts which, of course, 

 augments the monthly repair cost item by the amount of insurance and 

 interest on the investment. 



TAXES, INSURANCE, AND INTEREST. 



, Bamboo is not a taxed forest product at the present time. In the 

 event of its commercial exploitation an internal-revenue tax of about 

 10 per cent of the market value of the bamboo would probably be 

 levied; this, based upon the present market price, would be, on the 

 quantity, required to produce a ton of pulp, 25 cents United States 

 currency. 



At the present time an internal-revenue tax of 0.33 per cent is also charged on 

 the gross sales of any local business. Data are not at hand for comparing the 

 cost of property taxes, insurance, and interest with similar charges elsewhere. 

 Manifestly, in calculating the total cost of production per ton of product, the 

 annual taxes levied on the plant, insurance carried, and the interest on the 

 investment should enter. 



It will be seen from the above analysis of the cost of manufacture, 

 that any commercial advantage possessed by this locality as a suitable 

 place for a pulp industry must lie in the other item which goes to make 

 up the total cost of production, namely, that of the raw material. 



The following is an estimate, in dollars United States currency, of 

 the cost of a mill designed to manufacture paper pulp from bamboo. 12 



12 This estimate, in so far as it regards the equipment, is based upon itemized 

 estimates from several American and European sources, carefully revised by Her- 

 bert S. Kimball, chemical engineer and mill architect, of Boston, Massachusetts. 

 I wish to take this opportunity of heartily thanking him for his courtesy. 

 96918 2 



