HOW COFFEE IS IMPOETED. 131 



Pro Forma Invoice of 1,000 Bags of Oofee, of 60 KUos. each, 

 Shipped from Hio de Janeiro to the tiniied States. 



1,000 bags coffee of 60 kilos, each = net kilos. 

 60,000, @ 6$350 per 10 kilos *Rb. 38:100$000 



1,000 empty bags © 700 reis 700$000 



Rs. 38:800$000 



Export duty on kilos. 60,000, @. 502 rs. per kilo. 



= Es. 30,1301000 ©13^ Reis 3:915$600 



Harbor-master (Capatazias) fees, 60 rs. pr. bag. . 60$000 



Brokerage, 50 rs. pr. ba^ 50$000 



Shipping expenses (at 320 rs. =Rs. 320. 000), sam- 

 ple, tins and box (Rs.35$000), freight on same 

 (Rs. 3$000) , consul'soertificate (included in sam- 

 ple, tins, etc. ), cablegram(Rs. 100$000), stamps, 



potties, etc. (included in sample, tins and box). 347$000 



4:373$600 



43:173$600 

 Commission, %% 863$450 



44:036$050 

 Bill brokerage and stamps, I of 1^ 165$760 



Reis 44:301$810 

 Rio de Janeiro, September 19, 1879. .' 



Con/v'ersion of Rio de Ja/nei/ro into Amerieam Currency. 



Amount of pro forma invoice Reis 44:201$810 



At21id. exchange at Rio £3,959 15 



$t.84J-i per £ sterling $19,161 00 



Charges accruing in the United States : 



Freight per steamer to New York, 40c. per bag and 5% 



primage '. $420 00 



Marine insurance, l^less 30 ^ — A net, on $21,672 or in- 

 voice and £ value @ $5.50 151 70 



Banker's commission for credit = f of 1^ on $19,161 143 73 



BiU stamps in London (nil). 



Labor at vessel, 4o. per bag ; storage, one month, @ 4c. ; 

 weighing, 3Jc. ; fire iusuranoe, 1 Jo. per bag ; delivery 



(lighterage), 4c. per bag = 16^0. per bag 165 00 



Petty charges, i.e., sampling, sewing, custom fees, etc., 

 on bags, per bag, 3^0. ; approximate for skimming of 



quality, bags @ ; furnishing new bags 35 00 



Cables at New York 5 00 



930 43 



Cost of 1,000 bags in store $36,081 43 



* 1,000 reis = 1 mil-ries = 54i cents, U. S. 



