4 BULLETIN 182, U. S. DEPARTMENT OF AGRICULTURE. 
a further incentive was given the manufacturer to improve the 
process as well as the material. 
In 1868 the law regulating the mash-capacity tax, which had ap-_ 
plied to Prussia and only a part of the other North German States, 
was extended to all of the States of the North German Federation. 
From the following figures the development of the alcohol in- | 
dustry under this mode of taxation is readily shown. Previous to | 
1857, the year in which the Association of Spirit Manufacturers of 
Germany (Verein der Spiritus Fabrikanten in Deutschland) was | 
1 
organized, but few data are available. The low yield of 2.5 per | 
cent, on which the rate of taxation was -based in 1820, speaks for | 
itself. In 1853, 5,962 distilleries were operated in Prussia (Meitzen, 
1869, p. 553). Of these, 4,701 were located in the country and 1,261 
in the cities. Within the same territory in 1907 there was but little | 
deviation, the number of distilleries being 5,995 (Behrend, 1907, p. | 
395). However, the growth of the distilling industry can not be 
measured by the number of plants. For example, a reduction of the | 
number of small stills in Bavaria and their replacement by larger, 
more rational outfits meant a positive advancement. A more correct 
indicator of the growth is found in the quantities of crude material 
used. For Prussia in 1855 and for the corresponding territory in 
1905, the figures, expressed in pounds avoirdupois, are shown in 
Table I. 
TABLE I.—Potatoes and grain used for distillation in Prussia. 
Material used. 1855 1905 
PR OLACOCS ee eae es ea tee MUAY Ey eae tity Sam pounds..| 1,915,800, 000 4, 706, 820, 000 
CTA ee AN io Bee Oe ar te gh tae Water Som pee N 6c, oh mn do... 308, 640, 000 518, 080, 000 
The consumption of potatoes, therefore, has increased 23 fold 
during the past 50 years, and that of grain 14 fold. In this con- | 
nection it should also be remembered that the starch content of the 
potatoes has been increased. 
The best indication of the growth, however, is found in the out-— 
put of the finished product. Assuming an alcohol yield of 8 per 
cent in 1855—a rather high figure—Behrend (1907, p. 395) computes 
an output corresponding to 32,757,700 gallons (124,000,000 liters) of 
absolute alcohol. Figured on the same basis, the production in 1860 
may be estimated at 42,003,825 gallons (159,000,000 liters) and in 
1865 at 52,570,825 gallons (199,000,000 liters) of absolute alcohol. 
In 1907 the production of spirit in the German Empire exceeded 
105,670,000 gallons (400,000,000 liters), and in the territory corre- 
sponding to the Prussia of the earlier days it exceeded 79,252,500 
gallons (300,000,000 liters). The production of spirit since 1855, 
