232 
STATE AGRICULTUEAL SOCIETY. 
time till 1830 there was very little or no sugar manufactured 
in Germany. In 1830, measures were taken to establish this 
industry, for its development in France proved that the manu¬ 
facture of sugar could be profitably carried on in Europe. 
Since the establishment of the Zollverein this manufacture 
has been greatly extended, but within the last eight years, par¬ 
ticularly, it has increased to such an extent as to completely 
drive foreign sugar from the market. The factories are une¬ 
qually distributed among the different countries of the confed¬ 
eration. The greatest number is to be found in Prussia, and 
particularly in Silesia and Saxony, the soil of which is ad¬ 
mirably adapted to the cultivation of the beet. The increase 
of the number of factories in Prussia is very marked. In 1840 
there were only one hundred and two establishments; in 1865, 
two hundred and thirty-four. 
In the Zollverein, as in France, the average amount of sugar 
produced by each factory has largely increased within the last 
twenty years, and the German manufacturers are enabled not 
only to work up more beets per day than formerly, but to ex¬ 
tract a much larger percentage of sugar, the average being from 
five to eight percent. 
This large average yield of sugar, which is so much larger 
than it is in France, is one of the results of the different system 
of agriculture pursued in Germany, which system, in its turn, 
is due to the manner in which the tax on the production of 
sugar is collected. In France the duty is collected on the 
amount of sugar produced, and amounts to nearly forty-four 
francs per every hundred kilograms. In some instances, how¬ 
ever, the duty is collected on the juice, with the understanding 
that if more sugar is produced than estimated it shall also be 
liable to the tax. In other words, the duty is collected on the 
manufactured article. 
In the Zollverein a different system exists. The tax is levied 
on the beet before it is rasped, at the rate of 1.87 francs per each 
hundred kilograms of roots. When the yield of sugar is eight 
per cent, this amounts to a tax of 23.43 francs per every one 
hundred kilograms of the manufactured article. If the Ger- 
