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 N. Y. State Lftraty 
 
 CONDENSED SUMMARY 
 
 EXISTING CONDITION 
 
 Sugar Tariff Question, 
 
 AND THK 
 
 1QUITY OF AN AD VALOREM SUGAR TARIFF, OR THE 
 PRESENT TARIFF WITH POLARISCOPE TESTS | 
 
 PRACTICALLY ESTABLISHED. 
 
 By HENRY A. BBOW^^^^WOQSg;^ 
 
 DUPLICATE 
 
 Ex Special Treasury Agent, tJ>*J^/ J^^ 
 
 WASHINGTON, D. C. 
 
 PRINTED BY JUDD & DETWEILEE. 
 
 1881. 
 
CONDENSED SUMMARY 
 
 0¥ THE 
 
 EXISTING CONDITION 
 
 OF THE 
 
 Sugar Tariff Question, 
 
 AND THE 
 
 EQUITY OF AN AD VALOREM SUGAR TARIFF, OR THE 
 PRESENT TARIFF WITH POLARISCOPE T.ESTS 
 
 PRACTICALLY ESTABLISHED. 
 
 By HENRY A. BROWN, 
 
 Saxonville, Mass., 
 
 Ex Special Treasury Agent, IT. S. 
 
 WASHINGTON, D. C. 
 
 PRINTED BY JUDD & DETWEILEE. 
 
 1881. 
 
' - 
 
 MAIN LIBRAttr AGRIC. OfPT. 
 
 CONTENTS. 
 
 SECTION FIRST. 
 
 Opening Statements on the Sugar Question. Statistics of Production, Consumption, 
 Beet, Cane, Sorghum Sugars, $c; Cause of Revenue Abuses; Sugar Refining; 
 Home Production, §c. 
 
 SECTION SECOND. 
 
 Sugar Imports from and trade with producing Countries ; Statistical data and relevant 
 deductions ; American Commerce, Industries, Src. 
 
 SECTION THIRD. 
 
 Classification of Sugars for Duty under the Dutch Standard, for the fiscal gears priding 
 June 30, 1873, 1876, 1877, 187S, 1879, 1880, vith \eleo\.nt Deductions, Comparisons, 
 and Explanations. 
 
 SECTION FOURTH. 
 
 Hawaiian or Sandwich Island Sugars Duty Free ; Curious results of Reciprocity ; 
 Statistics, $c. 
 
 SECTION FIFTH. 
 
 Practicability of an Ad valoretn Sugar Tariff Proven. Eleven years' Sugar Statistics 
 further evidence its Equity. Foreign and Home Market Value for Levying Duty ; 
 The present Tariff with Polariscope Tests; Summary, <j-c. 
 
 Entered according to Act of Congress, in tin- vmr 188H, by IIkmiv A. Bkown, o( Saxonville, Mass., In 
 tlie oilico oi'iho Librarian of Congress, Washington, D. c. 
 
SECTION FIRST. 
 
 Opening statements on the sugar question — Statistics of production, con- 
 sumption and industries. 
 
 Further analysis and investigations, current official data, and 
 information gathered by me since the issue of my " Revised Analyses 
 of the Sugar Question " in 1879, and my " Statements before the 
 Committee of Ways and Means," in January, 1880, require concise 
 statement in aid of legitimate legislative efforts to settle the sugar 
 tariff question on an equitable basis that will not only furnish rev- 
 enue, but permanently protect and promote the interests of Amer- 
 ican consumers, home productive industries, and direct commerce 
 with all sugar-producing countries ; a condensed summary of new 
 and important facts relevant to the importance, growth and present 
 magnitude of the world's sugar producing industries is therefore 
 appropriate and necessary in this opening. 
 
 The production of cane sugar throughout the world for the crop 
 year ending in 1880 will certainly exceed 4,000,000 tons, or 8,960,- 
 000,000 fibs, of cane sugar produced, approximately, as follows, 
 according to the most reliable statistics and reports : 
 
 Tons. Tons. 
 
 British India 1,550,000 Louisiana 125,000 
 
 Cuba, Porto Rico 700,000 Mauritius 125,000 
 
 Other Spanish possessions 50,000 Philipine Islands 120,000 
 
 Br. W. I, Demerara, &c 250,000 Egypt, &c 76,000 
 
 China, Hong Kong, &c 250,0(10 P^ru, S. A., &c 55.000 
 
 Dutch Ind., Java, &c 220.000 Mexico 35,000 
 
 French W. I., Guiana.. 175,000 Other countries 140,000 
 
 Brazil, S. A., &c 130,000 Total cane sugars 4,000,000 
 
 In addition to cane sugar, it is estimated that the production of 
 maple, palm and sorgum sugars in the crop year ending in 1880, 
 will exceed 150,000 tons, and the amount of beet-root sugar pro- 
 
 M1655S5 
 
duced in Europe the present crop year is estimated at 1,670,000 
 tons, apportioned as follows : 
 
 Tons. Tons. 
 
 Germany 500,000 Russia, Poland 225,000 
 
 France 425,000 Belgium, Holland, &c 110,(100 
 
 Austria 410,000 Total beet 1,670,000 
 
 Total known production of sugars, crop year ending in 1880 : 
 
 Tons. Tons. 
 
 Cane sugar 4,000,000 Maple, &c 150,000 
 
 Beet, Europe 1,670,000 Total sugar 5,820,000 
 
 There are, however, good reasons for believing that the world's 
 annual production of cane and assimilative sugars exceeds 6,000,000 
 (six millions) of tons, and that China, from whence sugar cane first 
 found its way to Europe, alone produces enough more sugar than 
 she reports, to more than justify such statement. 
 
 Of this vast quantity, the people of this country consumed, in the 
 year ending in 1880, nearly 1,000,000 tons; say one sixth part, or 
 as officially reported, 2,087,527,625 pounds of sugars, as follows: 
 
 Pounds. 
 
 Dutiable sugars entered into consumption 1,592,261,957 
 
 Dutiable Melado entered into consumption 33,709,344 
 
 Hawanan sugars, duty free, consumed 61,556,324 
 
 Louisiana, Texas, &c, 250,000 hogsheads, or pounds 300,000,000 
 
 Maple, sorghum and beet sugars 100,000.000 
 
 Total consumption of sugar for 1880 2,087,527,625 
 
 Total annual consumption of sugars, per capita, in the United States, 41.75 pounds. 
 
 Great Britain consumes per capita about 62 pounds of imported 
 sugars per annum, but a large portion thereof, of very low grade, 
 is fed to cattle and used for brewing purposes. Americans are 
 undoubtedly the largest consumers of sugar food in the world, as 
 the average annual consumption per capita in Europe, including 
 England, is less than 20 pounds; estimating the population of the 
 world at 1,500,000,000, and the sugar product of the world at 
 6,000,000 tons, or 13,440,000,000 pounds, the annual consumption 
 of sugar per capita throughout the world is less than 9 pounds; 
 clearly evidencing that sugars must be produced in vast quantities 
 not reported, or that the common people among the older nations 
 of the earth know nothing of the use of sugar as an article of i'ood. 
 
 Evident progress is making in the production of cane, beel and 
 sorghum sugars in this country, which, however, would be far more 
 rapid it' our importations of foreign sugars were more wholesomely 
 confined to actual raw sugar material, paving proper ad valorem 
 duty, with which we can compete, instead of being largely com posed 
 of foreign semi-reliiied sugars called centrifugals, outwardly dis- 
 colored at pleasure by the producer to evade duty, with which we 
 cannot compete until centrifugals are properly made to pay an 
 
ad valorem duty, which is the true and only equitable solution of 
 the sugar tariff question. 
 
 Notwithstanding these formidable obstacles to rapid home pro- 
 duction, Louisiana reports evidence that her product in the crop 
 year 1880-81 will be not far from 250,000 hogsheads, about 300,- 
 000,000 pounds of cane sugar, which is the largest quantity pro- 
 duced in Louisiana in any single year since her greatest crop year, 
 1861-62, when she produced 528,300,000 pounds of cane sugars, 
 which she can readily produce annually by proper cultivation and 
 the equitable protection of an ad valorem sugar tariff; factors 
 which are equally essential for profitable cane sugar production in 
 Texas; there are good reasons to believe that Louisiana can pro- 
 duce double her present crop annually, although the only crop years 
 in which she has exceeded her present crop year product of sugar 
 are as follows : 
 
 Pounds. Pounds. 
 
 Crop year, 1852-53 368,100,000 Crop year, 1857-58 307,700,000 
 
 Crop year, 1853-54 495,200,000 Crop year, 1858-59 414,800,000 
 
 Crop year, 1854-55 385,700,030 Crop year, 1861.62 528,300,000 
 
 Beet-root sugar production is also making progress in this coun- 
 try, the industry has been fairly established with encouraging re- 
 sults as to our capacity for ^producing sugar beets and beet sugar; 
 there is every reason to believe that with the protection afforded 
 by an ad valorem tariff on foreign sugars, and proper encourage- 
 ment of the industry for a period of five or six years, this country 
 can produce at least half the quantity of sugar required for home 
 consumption from beets alone; the net sugar product from sugar 
 beets is found to be substantially the same in Portland, Maine, and 
 Alvarado, California, at which points well ordered beet-sugar 
 factories are in full operation, while several other beet-sugar fac- 
 tories, located in different States, have begun, or are about to begin, 
 operations; farmers readily obtain from ($5) five to ($7) seven dol- 
 lars per ton, according to time and point of delivery, for unwashed 
 beet roots, and retain the green tops for feeding to cattle; they can 
 also buy the beet pulp residuum from the factory for about one dollar 
 per ton, and use it to advantage and profit in fattening cattle. 
 
 Maple and sorghum sugars are produced in respectable quanti- 
 ties in this country. The cultivation of sorghum for the production 
 of sugar and syrup is on the increase in several Western States. 
 The numerous annual experiments made at the Agricultural De- 
 partment in Washington, with sorghum, abundantly prove that 
 sugar and syrup can be profitably made from sorghum grown in this 
 country, under the same condition of reasonable protection required 
 for the profitable production of Louisiana cane, and beet root sugars 
 as named above. The estimated production of beet, maple, and 
 sorghum sugars in this country the present year is 100,000,000 lbs.; 
 more than one-half being maple sugar. 
 
6 
 
 Sugar refining, which in this country especially has become a pub- 
 lic benefit and necessity, may be said to have reached perfection in 
 the United States, inasmuch as all available grades of actually raw 
 sugars from below No. 7, D. S., to No. 13, 1). S., in color, can be 
 refined into relative grades of pure, refined sugars, from bright yel- 
 low to pure white in color; each grade being sold to consumers at 
 a trifling advance above the cost of the grade of raw sugar material 
 from which the refined sugar is produced; consequently the entire 
 volume of imported sugars — statements about which will be found 
 elsewhere — are refined and consumed in this country, with the ex- 
 ception of a very small quantity of refined sugar exported, which 
 exports only amounted to 29,065,376 pounds, valued at 2,706,129 
 dollars in the fiscal year ended June 30, 1880. 
 
 The cane sugars of Louisiana are now also largely refined or 
 semi-refined before reaching consumers, and must soon be wholly so 
 to suit their tastes. All raw beet root sugar must of necessity be 
 refined, in order to eliminate potash and other saline impurities, and 
 render such sugar suitable for consumption. Sorghum sugar must 
 also be refined tor consumption to compete in quality and value with 
 cane and beet sugars. Sorghum can, however, be grown profitably 
 in this country for the production of sorghum syrup. 
 
 Sixty millions of dollars are directly invested in Louisiana and 
 other sections of this country, in lands, sugar houses, implements, 
 and machinery used for the growth and production of cane, beet, 
 maple and sorghum sugars, and not less than twenty millious of dol- 
 lars of floating capital is employed in moving the sugar-producing 
 industries of the country we live in ; while at least one hundred 
 thousand people thus find employment upon which half a million of 
 people depend for a living. Shall growing industries like these, 
 which, with proper encouragement and reasonable protection, could 
 be increased enormously, be placed at the mercy of foreign sugar 
 producers, by the enactment of a uniform duty to No. 13, D. S., or 
 a specific duty on all sugars? 
 
 Thirty millions of dollars ($30,000,000) are invested in lands, 
 buildings, and machinery, employed in refining sugars and molasses 
 in this country, and at least twenty millions of dollars ($20,000,000) 
 of floating capital is necessarily employed annually in moving this 
 and outgrowing industries, aside from the first cost of the sugars and 
 molasses used in refining. Consumers of refined sugar in this coun- 
 try pay scarcely a fraction more therefor than the original cost of 
 the imported sugars, so completely and skillfully has the machinery 
 and business of refining sugars been perfected in the United States, 
 under the stimulouB of healthful competition. Healthful protection 
 of these, home industries, in the interests of consumers and producers 
 of sugar in this country, simply means self preservation. 
 
 Tabular Statements will be found elsewhere, which show that we 
 purchased 83 percent, of the foreign sugars consumed in this coun- 
 
try in the fiscal year ended June 30, 1879, from Cuba, Porto Rico, 
 and other Spanish possessions, and only 17 per cent, from all other 
 sugar-producing countries, including the Sandwich Islands. The 
 West Indies, were not content with supplying us with raw sugars; 
 greed of gain and tariff facilities furnished by depending entirely upon 
 the color standard for levying duty, led Cuba and Demerara to manu- 
 facture melada and drained raw sugars into large, dry, almost pure 
 crystals; by clarification, vacuum pan boiling, and centrifugation,and 
 induced the producers to outwardly discolor the sugar crystals while 
 completing the vacuum pan and centrifugal process, for the purpose 
 of evading duty on the actual or intrinsic color, quality, and value of 
 sugars known as centrifugals, by false classification for duty when 
 entering this market. 
 
 Centrifugals, or semi-refined foreign sugars, are consequently 
 manufactured and doctored in Cuba and Demerara for this market, 
 at an extra expense to American consumers of at least one and one- 
 half (1 J) cents per pound more than the industry would cost in this 
 country; in other words, American refiners can profitably produce 
 centrifugals from melada and low grades of raw sugars, exclusive of 
 cost of raw sugars, for one cent per pound or less, while we pay Cuba 
 and Demerara about 3 cents per pound for raw material, and 2| to 
 3 cents per pound for Cuban industry, or 5| to 6 cents per pound in 
 the country of production, for dry centrifugals, outwardly discolored 
 to represent low grade raw sugars, and thus evade duty. The sharp 
 practice also deprives us of more or less melada and low grades of 
 drained raw sugars, with which we should otherwise be more ex- 
 tensively and cheaply supplied by Cuba and other Spanish posses- 
 sions than we now are. 
 
 Imported centrifugal sugars assimilate intrinsically to refined 
 sugars. However skillfully the intrinsic color, quality, and value 
 of centrifugals may be disguised by outwardly discoloring the crys- 
 tals in order to falsely represent, No. 7 or No. 10 Dutch standard in 
 color and evade proper duty, the simple process of grinding cargo 
 samples of such sugar produces, instead of No. 7, D. S., a disguised 
 No. 16, D. S., sugar; instead of No. 10, D. S., a disguised No. 20, 
 D. S., sugar ; and instead of No. 13, D. S., a beautiful pure 
 white sugar above No. 20, D. S., in color, 98 to 99J per cent, pure 
 cane sugar crystals ; whereas the same grinding process applied to 
 cargo samples of No. 7, No. 10, No. 13, D. S., raw sugars of all kinds 
 naturally produced merely by boiling, evaporation, and draining, 
 produces no effect upon the color of such sugars as outwardly rep- 
 resented, simply because actually raw sugars contain the molasses 
 and dark impurities which have been eliminated from foreign cen- 
 trifugal sugars by semi-refining. 
 
 From Cuban and Demerara centrifugals only the very highest 
 grades of refined sugar can be made, such as granulated and stand- 
 ard A sugars; thus unless we can obtain raw sugar material from 
 
8 
 
 other countries, the great mass of consumers would be without any 
 adequate supply of cheap sugar food, which refiners can only obtain 
 from low grades of raw sugar and melada. Centrifugal sugars doc- 
 tored in color, as at present, to evade duty, or admitted under a uni- 
 form duty to No. 13, or even to No. 10, D. S., or under a specific 
 duty on all sugars, absolutely prohibit the importation of all raw 
 "Grocers' Sugars," and undersell Louisiana sugars; a No. 13, D. 
 S., and often a No. 10, D. S., foreign centrifugal sugar, being, when 
 ground, far whiter and purer than the best raw " Grocer's Sugar," 
 and equal to the best Louisiana sugar; consequently the Cuban 
 centrifugal is made cheaper than either, by duty discrimination. 
 Other evils, resulting from these attempts of foreigners and their 
 American allies, to centrifugate and regulate our sugar tariff to suit 
 themselves, are depicted elsewhere, together with data, deductions, 
 evidences, and statements proving that a simple, practicable, and 
 effectual remedy presents itself in an actual ad valorem sugar tariff 
 rigidly enforced, or in the present tariff, with the addition thereto, 
 of the Polariscope test, and grinding, as adjuncts to the Dutch stand- 
 ard, for levying duty correctly. 
 
 SECTION SECOND. 
 
 Sugar imports from, and trade with producing countries. 
 
 Fifty millions of American consumers of sugar, thousands of 
 American sugar producers, refiners of sugar, and the outgrowing 
 American industries, that employ continuously one hundred millions 
 of dollars capital, and more than a hundred thousand employees, 
 upon whose labor returns at least three quarters of a million of peo- 
 ple in this country depend for a living, are vitally concerned in 
 the palpable facts presented in the following exhibit and explana- 
 tions bearing upon sugar consumption, production, and sugar tariff 
 plans. 
 
 The following table exhibits the amount of sugars imported, as 
 per invoice entries, from countries of production, and the amount 
 of domestic merchandise, exclusive of specie, exported to said coun- 
 tries in the fiscal year ended June 30, 1879 ; showing the importance 
 and necessity to prosperity, of encouraging and extending trade with 
 remote as well as contiguous sugar-producing countries, in order to 
 obtain abundant, supplies of cheap raw sugar material i'ov the pro- 
 duction of cheap refined sugars for consumption, at the lowest prices, 
 payable, so tin- as practicable, in American merchandise instead of 
 American gold : 
 
1879. 
 
 Imports sugar. 
 
 Value. 
 
 
 Pounds. 
 
 Dollars. 
 
 Belgium 
 
 2,253,786 
 
 114,606 
 
 Brazil 
 
 63,380,355 
 
 2,274,450 
 
 Cent. Amer 
 
 3,640,174 
 
 155,108 
 
 China 
 
 714,957 
 
 36,419 
 
 Danish VV. I __ 
 
 4,899,509 
 
 186,054 
 
 French Poss 
 
 70,863,119 
 
 2,564,810 
 
 France 
 
 9,443 
 
 672 
 
 Germany 
 
 466,664 
 
 22,232 
 
 Br. Honduras__ 
 
 1,036.561 
 
 39,210 
 
 Br. Westlnd__ 
 
 33.415,713 
 
 1,184.933 
 
 Br. Guiana 
 
 13,074,378 
 
 480,782 
 
 Br. East Ind__ 
 
 3,499,852 
 
 119,701 
 
 Br. Columbia.. 
 
 7,055 
 
 486 
 
 Br. Africa, &c. 
 
 1,115,889 
 
 41,371 
 
 Hong Kong 
 
 962,550 
 
 37,210 
 
 Canadas 
 
 2,011,386 
 
 83,795 
 
 England 
 
 4,034,058 
 
 173,980 
 
 Havti 
 
 17,757 
 
 873 
 
 Liberia 
 
 3,925 
 
 217 
 
 Mexico 
 
 1,967,841 
 
 76,413 
 
 Dutch W. I 
 
 209,659 
 
 6,387 
 
 Dutch Guiana _ 
 
 3,469,151 
 
 106.235 
 
 Dutch E. I 
 
 47,415,776 
 
 1,992.975 
 
 Peru 
 
 2,018,047 
 
 74.235 
 
 San D.nningo-- 
 
 7,922,211 
 
 291,886 
 
 U. S. Colombia. 
 
 369,141 
 
 14,225 
 
 Venezuela 
 
 8,391 
 
 396 
 
 Cuba 
 
 1,275,838,692 
 
 50,732,738 
 
 Porto Kico 
 
 84,704,473 
 
 3,120.960 
 
 Spanish Poss 
 
 112,450,478 
 
 3,895,398 
 
 Hawaiian Isl'ds 
 
 41,696,674 
 
 2,807,675 
 
 1879. Exports mdse. 
 Dollars. 
 Belgium 27,470,003 
 
 Brazil 
 
 Central America 
 
 China 
 
 Danish W. 1 
 
 French Possessions. 
 France 
 
 8,106,928 
 1 110,603 
 2,651,677 
 886,857 
 2,551,159 
 58,194,041 
 
 Germany 56,164,394 
 
 Br. Honduras 293,762 
 
 Br. W. Indies 6,485,391 
 
 Br. Guiana 1,719,827 
 
 Br. E. Indies 1,142.196 
 
 Briti.-h Columbia 1,201,986 
 
 Br. Africa, &c _. 2,168,076 
 
 Hong Kong 3,279,277 
 
 Canadas 25,970,070 
 
 England 281,665,645 
 
 Hayti 
 
 Liberia 
 
 Mexico 
 
 Dutch W. Indies 
 
 Dutch Guiana 
 
 Dutch E. Indies 
 
 Peru 
 
 San Domingo 
 
 U. S. Colombia 
 
 Venezuela 
 
 Cuba 12,201,691 
 
 Porto Kico 1,771,483 
 
 Spanish Possessions 313,954 
 
 Hawaiian Islands 2,288,178 
 
 3,148,757 
 
 129,790 
 
 5,400.380 
 
 622,171 
 
 167,130 
 
 1,477,510 
 
 1,293,991 
 
 728,738 
 
 5,199,648 
 
 1,926,923 
 
 Total sugars_l,783,477,715 70,636,432 I made up as follows 
 
 Of brown sugars, 1,741,650,489 pounds, valued at $67,820,101 
 
 Of refined sugars, 130,552 pounds, valued at 8,656 
 
 Of Hawaiian sugars, 41,696,674 pounds, valued at 2,807,676 
 
 To the above imports, as per entries of dry sugars, must be added 
 
 1879. Melada. Value. 
 Pounds. 
 
 Central America 9,800 $178 
 
 Danish W. I 33,202 778 
 
 British W.I 708,740 19,3h0 
 
 Dutch Guiana 23,552 442 
 
 Venezuela 8,820 262 
 
 1879. 
 
 Peru 
 
 San Domingo 
 
 Cuba 
 
 Porto Pvico... 
 Total 
 
 Melada. 
 
 Potinds. 
 
 200,619 
 
 464,808 
 
 49,436,292 
 
 2,288 
 
 50,888,121 
 
 Value. 
 
 $5,504 
 13,873 
 
 1,401,771 
 68 
 
 1,442,256 
 
 Total sugar and melada imported 1,834,365,836 pounds, value $72,078,688 
 
 By the above table, classified and compiled from official records, 
 it will be seen that of the entire volume of sugar and melada im- 
 ported during the fiscal year ending June 30, 1879, we imported 
 from — 
 
 Pounds. Value. 
 
 Cuba and Spanish possessions 1,522.432,223 $59,150,935 
 
 Fromall other countries 311,933,613 12,927,753 
 
 Total sugar and melada 1,834,365,836 $72,078,688 
 
 2 
 
10 
 
 In plain language, we purchased eighty-three (83) per cent, of all 
 sugars and melada imported, in 1879, from Cuba, Porto Rico, and 
 other Spanish possessions, and only seventeen (17) per cent, from 
 all other countries, although all other sugar producing countries 
 from whence we imported sugars in that fiscal year, are by com- 
 parison relatively far more generous consumers of American mer- 
 chandise than are Cuba, Porto Rico, and other Spanish possessions, 
 which countries only purchased merchandise amounting to $14,287,- 
 128 in the fiscal year named, and compelled us to pay additional 
 $44,863,807 specie and American securities, or in all $59,150,935 
 for sugar and melada alone. 
 
 Under existing circumstances, and with full knowledge that we 
 can be more amply supplied with raw sugar material at the lowest 
 prices consistent with profitable production in foreign sugar pro- 
 ducing countries by extending our dealings with, and purchasing 
 sugars from, remote countries as well as from Cuba, Porto Rico, 
 &c, it would be a legislative blunder to enact any uniform or specific tariff' 
 on imported sugars, because all such enactments would favor the 
 production of semi-refined centrifugal sugars in Cuba and Demerara, 
 doctored for the American market. 
 
 This would deprive us of melada and low grades of raw sugar 
 from those countries, all of which would be made into dry centri- 
 fugals or semi-refined sugars, in order to obtain from American 
 consumers the highest prices for foreign industry and centrifugated 
 sugars, while only the lowest rate of duty would be paid us on a less 
 number of pounds of centrifugals than we should require of actual 
 raw sugar and melada for refining the numerous grades of sugar 
 now required for consumption; thus reducing the number of car- 
 goes of sugar that would be imported were an ad valorem sugar 
 tariff' enacted. 
 
 In continuation of the No. 13, D. S., uniform specific sugar duty 
 plans of the Cuban, English, Demerara and hard sugar refiner's 
 junto, of which the Tucker sugar bill is a subtle modification, 
 American cane, beet and sorghum sugar producing industries, which 
 can successfully compete with all foreign actual low grade sugars, 
 would be crushed in endeavors to compete with foreign se mi- re- 
 fined centrifugal sugars of highest grade, which are virtually tit for 
 consumption, made so by cheap foreign labor: under any uniform 
 or specific tariff on sugar, low grades of raw sugar material would 
 be prohibited to us, and find a market in Cuba and Demerara, to 
 be converted into dry centrifugals, doctored for the American 
 market; thus also legalizing the discoloration practices which 
 trouble us under the present tariff, with only the color standard for 
 levying duty on sugar, with which to defend our industries and 
 revenue; an actual ad valorem tariff on sugars, or the present tariff 
 with additional provision for determining their market value by 
 analysis, polarization, grinding and the color standard would be ab- 
 
11 
 
 solutely equitable, protective and practicable, and would benefit 
 American industries, and enormously increase consumption and 
 sugar production in this country. 
 
 SECTION THIRD. 
 
 Classifications of Sugars for Duty under the Dutch Standard for the 
 Fiscal Years Ending June 30, 1873, 1876, '77, '78, '79, '80. 
 
 False classifications for duty, by outward discoloration of foreign 
 sugars, to evade full payment of the duty, that could be properly 
 collected by the Dutch standard, if the actual or intrinsic color and 
 quality of the sugar was not outwardly disguised, would be imprac- 
 ticable under an actual ad valorem sugar tariff, but can be continued 
 at pleasure under the "Carlisle bill," or the modified "Tucker 
 bill," which ignores "No. 10, D. S., and American industries, pro- 
 tects Cuban centrifugals, and prohibits low grades and "grocer's su- 
 gars" effectually. The following exhibit of classifications of sugar 
 for duty disposes of some of the pretenses of the No. 13, D. S., or 
 uniform specific sugar duty advocates, exposes the extent of dis- 
 coloration practices, and in the more honest classifications of 1880 
 clearly shows the good effects of the writer's analyses of the sugar 
 question, and the better enforcement of tariff' laws resulting there- 
 from : 
 
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13 
 
 By the above exhibit of classifications of sugar for duty, it will 
 be seen that the pretense that a uniform duty to No. 13, D. S., is 
 required for any legitimate purpose is most absurd. Under the ap- 
 proximately honest classifications for duty in 1873 and 1880, seen 
 above, the great volume of sugars, required for refining purposes, 
 are not above No. 10, D. S., in color and intrinsic quality; that is 
 they are, or should naturally be, the lower grades of raw sugar 
 material ranging from No. 4 to No. 10, D. S., in intrinsic color, 
 and coutain from 70 to 90 per cent, of crystals ; the balance of the 
 100 per cent, consisting of water, molasses impurities and organic 
 matter. It is evident that all such sugars, upon which refiners de- 
 pend almost entirely to obtain correspondingly numerous and cheap 
 grades of refined sugars, required to suppl}' the great mass of Amer- 
 ican consumers of sugar, should be encouraged to enter this market 
 on an equal footing with dry centrifugals as to intrinsic value. 
 
 Furthermore, as appears in the above tables of classifications, not 
 only are the imports of sugars above No. 10, D. S., by comparison 
 small in quantity — although their full volume does not appear — but 
 being mostly dry centrifugals or semi-refined sugars, testing from 
 94 to 99 in crystals, their intrinsic or market value approximates 
 that of refined sugars which should certainly pay duty on their 
 actual value. The cost of refining dry centrifugal sugars does not 
 exceed 25 cents to 35 cents per 100 pounds, as against 65 cents to 
 100 cents per 100 pounds cost of refining ordinary and low grades 
 of foreign raw sugars. 
 
 Refiners of sugars with limited facilities, or who only care to pro- 
 duce granulated and standard A refined sugars — "because there is 
 more money in it," with less investment of brains, capital and 
 skill — unquestionably desire to purchase and work dry centrifugal 
 sugars in preference to actual raw sugar material ; and therefore 
 advocate specific duty on all sugars not above No. 13, D. S., in 
 color, because such a tariff, and any specific or uniform tariff, would 
 discriminate enormously in their favor; but above all individual in- 
 terests must be considered the combined interests of fifty millions 
 of American consumers of sugars, and home sugar productive in- 
 dustries, which can be greatly benefitted and best protected in the 
 matter of sugar-food by admitting, without discrimination, all 
 grades of foreign sugars under the present tariff properly executed, 
 .or an actual ad valorem sugar tariff. 
 
 Again, the pretense that under a specific duty on all sugars, or 
 under a uniform duty on all sugars not above No. 13, D. S., in 
 color, "grocer's sugar" can be imported for immediate consump- 
 tion, is grossly false. In these days of industrial advancements, 
 consumers are best suited with refined sugars; raw sugar below 
 No. 16, D. S., in intrinsic and outward color, would not be eaten, 
 and not a pound of such sugar, or any other entirely raw " grocer's 
 sugar," could be imported under a uniform or specific tariff, to com- 
 
14 
 
 pete with the refined product of dry centrifugal sugars testing 94 
 to 99 in pure crystals, but by outward discoloration of crystals 
 entered as No. 7, No. 10, or not above No. 13, D. 8., in color; there- 
 fore any uniform or specific tariff on sugar, favors centrifugal sugars, 
 and is absolutely prohibitory to grocer's sugars, as well as to low 
 grades of raw sugar, of which our importations should largely con- 
 sist, in order that our refiners of sugars may at all times produce 
 an adequate supply of cheap, refined sugars, and thus check the 
 growing practice of using corn glucose to adulterate high grades of 
 refined sugar; the only outturn possible from dry centrifugal 
 sugars, which have so long evaded the tariff laws by discoloration 
 and false classifications, being high grades of refined sugar. 
 
 Under an ad valorem sugar tariff, or under the present tariff 
 properly executed, the outturn of refiners, having all grades of raw 
 material available on an equal footing as to cost, would naturally 
 increase the grades, and reduce the cost of refined sugars to Amer- 
 ican consumers, until the use of glucose would be confined to more 
 legitimate purposes than that of adulterating and debasing refined 
 cane sugar to supply the masses, as an offset to cheap sugars made 
 dear by discoloration practices, and consequent virtual prohibition 
 of actual low grade raw sugar material, from which alone we must 
 obtain the cheap refined sugars now required for consumers; there- 
 fore, in order to increase consumption and cheapen refined cane 
 sugars to consumers, and in order to import raw "grocer's sugars," 
 if anybody wants such, and all other grades at pleasure, an ad va- 
 lorem sugar tariff, or additional safeguard for the present tariff, 
 becomes indispensibly necessary. 
 
 Attention is further directed to the above table of classifications 
 for 1880, wherein, while it will be seen that the writer's analyses 
 and palpable exposure of discoloration practices to defraud the 
 revenue, has resulted in raising the class of centrifugal sugars 
 hitherto disguised as not above No. 7, D. S., in color, to above No. 
 7, D. S.; but that, as yet, such sugars have not been raised to above 
 No. 10, D. S., where they in reality largely belong. The improve- 
 ment is, however, marked, and has saved the people more than two 
 millions of dollars of revenue from sugar in one year; nothing but 
 grinding, analyses and polarization in aid of the Dutch standard 
 and present tariff, or an actual ad valorem sugar tariff, can wholly 
 suppress discoloration practices, and adequately protect the inter- 
 ests of American consumers, home-productive industries, and 
 revenue. 
 
15 
 
 SECTION FOURTH. 
 
 Hawaiian Sugars Duty Free; Results of Reciprocity ; Statements which 
 Evidence Results Adverse to American Interests. 
 
 Attention is respectfully directed to the workings of the recipro- 
 city treaty between the United States and Hawaii, in the matter of 
 admitting so-called Hawaiian sugars to this country, duty free, 
 while sugars from all other sugar-producing countries are heavily 
 taxed. The subject in its relations to the great sugar question de- 
 mands the earnest attention and proper action of Congress and the 
 Executive. Although the amount of sugar imported from Hawaii 
 is comparatively small, it is large enough to furnish means to en- 
 hance and control prices of sugars to American consumers on our 
 Pacific coast, and invite the landing of large quantities of China 
 and Hong-Kong sugars at Hawaii, to be re-shipped to San Francisco 
 as Hawaiian sugars, duty free; while we pay dear for such sugars, 
 lose the duty thereon, and receive no adequate return; which 
 becomes palpably plain in the following exhibit: 
 
 Hawaiian Sugars, Duty Free, Entered into Consumption in the Fiscal Years Ending 
 June SO, 1878, 1879, 1880; 
 
 Value. 
 
 1878. Above No. 7, not above No. 10, Dutch Standard, 2,437,920 pounds $161,922 
 Above " 10, " " 13, " 10,805,2x3 " 757,735 
 
 Above " 13, " •' 16, " 12,227.780 " 963,549 
 
 Above " 16, " » 20, " 4,897,345 " 391,224 
 
 Total consumed, duty free 30:368,328 $2,274,430 
 
 Above No. 7, not above No. 10, Dutch standard, 8,174,146 pounds $501,850 
 
 Above " 10, " " 13, " 16,615,686 " 1,099,164 
 
 Above " 13, " " 16, " 15,670,564 " 1,118,117 
 
 Above " 16, " " 20, " 1,232,673 " 92,061 
 
 Total consumed, duty f"ree 41,693,069 " $2,811,192 
 
 1880. Above No. 7, not above No. 10, Dutch standard, 7,793,349 " 450,030 
 
 Above " 10, < : " 13, " 28,416.596 " 1,892,737 
 
 Above " 13, " " 16, " 23,868,886 " 1,689,060 
 
 Above " 16, " " 20, " 1,477,493 " 103,659 
 
 Total consumed, duty free 61,556,324 " $4,135,486 
 
 Total Hawaiian sugars, entered into consumption during the three 
 fiscal years ending June 30, 1878, 1879, 1880, value, duty lost, esti- 
 mated at 60 per cent, ad valorem, and total value of domestic mer- 
 chandise, exclusive of specie, exported to Hawaii during the same 
 years. 
 
16 
 
 Hawaiian Sugars Duiy free. Value. Duty Lost. Dom. Mdse. to Hawaii. 
 
 1878— 30,368,32* Pounds. $2,274,430 $1,364,658 $1,683,446 
 
 1879— 41,693,069 " 2,811,192 1,686,715 2,288,178 
 
 1880— 61,556,324 ■' 4,135,486 2,481,291 1,985,506 
 
 Total— 133,617,721 " 9,221,108 $5,532,664 $5,957,130 
 
 Average price paid for sugar in Hawaii, three years, per 100 pounds $6.75 
 
 Average price paid for sugar in other countries, 1880, per 100 pounds 4 20 
 
 Average price paid for sugar in Hawaii, 1880, per 100 pcunds 6.71 
 
 By the above exhibit of facts, officially verified, and palpable de- 
 ductions therefrom, two subjects of vital importance to American 
 interests present matter for grave consideration in connection with 
 the sugar question : 
 
 First. The apparently rapid increase in sugar production and 
 exports to this country in the Sandwich or Hawaiian Islands, under 
 the Reciprocity Treaty, exceeds relatively that of all other sugar pro- 
 ducing countries in this regard. The Islands of Hawaii send most 
 of their sugars to this country. We received from them in 1878, 
 30,368,328 pounds; in 1879,41,693,069 pounds; in 1880,61,556,324 
 pounds; meantime China and Hong Kong, where sugar production 
 is extensive and regular in increase, — 
 
 Supplied this country with 21,677,177 pounds ot sugar in 1877 ; 
 
 Supplied this country with 31,695,743 pounds of sugar in 1878 ; 
 
 But this supply fell to only 1,677,507 pounds of sugar in 1879, — 
 in which year Hawaii increased her exports to us by 20,000,000 
 of pounds. China sugars are largely above No. 7, D. S., in color, 
 and correspond in color with many grades of sugar imported from 
 Hawaii, while the falling off of imports of sugars from China and 
 Hong Kong in 1879 corresponds with the wonderful increase of im- 
 ports of sugars from Hawaii in 1880. The temptation to buy China 
 and Hong Kong sugars in those countries, at about 2£ to 3 cents 
 per pound, and land them at Hawaii, to be reshipped thence to this 
 country as Hawaiian sugars, duty free, at 6| cents per pound, is not 
 only very great, but the opportunity is supplied by the Reciprocity 
 Treaty between the United States and the Kingdom of Hawaii. 
 
 Second. Taking the article of sugar imported from Hawaii, duty 
 free, during the fiscal years 1878, 1879, 1880, the people of this 
 country bought sugars to the amount of $9,221,108, paying $2.55 per 
 100 pounds more than similar sugars cost us in the great cane sugar- 
 producing country of the world, as seen above, besides losing 
 $5,532,664 duty on sugars imported duty free from Hawaii in the 
 years named, under a Reciprocity Treaty, which only enabled us 
 to sell the paltry sum of $5,957,130 worth of domestic merchandise 
 to llawaiiaus during the above-named fiscal years, 1878, '9, '80. 
 
 Thus, under the Treaty, we have thrown away $5,582,66-1 sugar 
 duty, paid an extra price for sugar, and been obliged to pay a cash 
 balance, over and above our $5,957,130 exports of merchandise to 
 
17 
 
 Hawaii, of $3,263,978 for the single article of sugar ; in plain words, 
 the loss of duty on sugar and other merchandise imported from 
 Hawaii free, annually exceeds the value of our exports to the 
 Hawaiian Islands ; while the importation of Hawaiian sugars duty 
 free at San Francisco only serves to injure home production, keep 
 out competing sugars, and enhance the cost of refined sugars to con- 
 sumers in California and sections of country contiguous to our 
 Pacific coast. Hawaiian sugars should unquestionably be made 
 dutiable. 
 
 SECTION FIFTH. 
 
 Practicability of an ad valorem sugar tariff ' ; Eleven years sugar statis- 
 tics further prove its equity ; The present tariff with Polariscope tests; 
 Summary, dec. 
 
 The objections to an ad valorem sugar tariff' are found by analysis 
 to be largely ephemeral. Unlike books, dry goods, and merchan- 
 dise having no specific current market value, the daily market quo- 
 tations and transactions in foreign and domestic raw and refined 
 sugars, in London, Cuba and American ports of entry, like our 
 market quotations for grain, now furnish reliable evidence of the 
 actual foreign and home market value of any cargo or mark of sugar 
 entered or offered for sale in this market on any given day ; and its 
 actual market value in the country of production at the time of pur- 
 chase and shipment, is quite as readily determined by such recorded 
 evidence, on arrival and entry of sugars for duty in this country. 
 As regards foreign sugars consigned to agents in this country, the 
 actual market value of the sugar, constitutes and determines its true 
 value for levying duty correctly. 
 
 Because it would be easier for well-paid officials to collect a duty 
 of so much per pound on all sugars, is neither a valid reason for in- 
 flicting a monstrous abuse and extraordinary food tax upon the peo- 
 ple of this country and their industries, nor for transferring Ameri- 
 can sugar productive and refining industries to Cuba, Demerara, 
 England, Canada, and Continental Europe. Prohibiting the im- 
 portation of low grade raw sugar material by a specific or uniform 
 duty on all sugar, and thus increasing the cost of pure, refined, cane 
 sugars to consumers, merely to enable customs officials to collect 
 revenue comfortably, would be quickly followed by a resistless pub- 
 lic clamor for the entire abolition of duty on all sugar food ; which 
 would be disastrous to home production and revenue, and of no 
 benefit to consumers ; as Cuba and other producing countries would 
 levy an export duty on sugars, — though not sufficient to protect pro- 
 
18 
 
 duction here, — while skillful American refiners would successfully 
 compete with European refiners, and find ready foreign market for 
 refined sugars, which would enhance prices to American consumers. 
 
 Although the market value of imported sugar can, in these days 
 of rapid communication aud trade, be readily determined correctly, 
 under an ad valorem sugar tariff, Congress should enact adequate 
 provisions for the proper execution of any tariff'. Samples of cargoes 
 for levying duty should correspond with merchants' samples of the 
 same cargoes when sold or offered for sale. The official samples, 
 with cargo descriptions, date of entry, test of sugar, &c, should re- 
 main on public exhibition in a Custom House Sugar Bureau, until 
 the cargo entry has been liquidated, and for a period of not less 
 than twenty days from date of entry. This would afford ample 
 time to determine value. 
 
 Samples of sugar employed for levying duty on the cargo, should 
 be ground to the consistency of raw muscovadoes and clayed sugars, 
 to assimilate in grain to Dutch standard samples, and be tested by 
 both polarization and anah T sis, for which there would be ample time 
 before liquidation of entries. Such tests should be compared with 
 merchants' and refiners' tests of the same cargoes of sugars, which 
 are readily learned, in order to detect and prevent errors in levying 
 duty. The Secretary of the Treasury should be authorized and re- 
 quired to employ such, and all other means that he may deem neces- 
 sary, to accurately determine the actual market value of sugars, in 
 order to levy duty thereon correctly. Prices of imported sugars as 
 determined for New York, Boston, Philadelphia, Baltimore, and 
 San Francisco, should determine their market value in all other 
 ports of entry, provided home valuation is employed for levying 
 duty. 
 
 The following tables of foreign dutiable sugars entered into con- 
 sumption for eleven fiscal years ended June 30, 1880, giving quan- 
 tity, value, duty, rate of duty, ad valorem per cent., and exhibiting 
 what the duty receipts would have been under an ad valorem tariff 
 of 50, 45 and 40 per cent., furnish reliable and valuable informa- 
 tion upon which legislative calculations in regard to past, present, 
 and future revenue from sugar, may be confidently based. The 
 present classification sugar tariff is that of 1870, modified in L875, 
 by a horizontal addendum of 25 per cent, upon the regular duty, 
 with the use of the Dutch color standard only for levying duty. It 
 is as follows : 
 
 On all sugar not above No. 7 D. S. in color, per lb., lfc., plus 25 per Ct., — r2A eents. 
 
 Above No. 7 " No. 10 1). S. " " lie., " 26 " 2 J 
 
 " 10 " No. 13 D. S. « " Uo., '• 26 " 2U 
 
 " 13 " No. 16D.S. " " 2fc., " 25 " BA 
 
 " 10 » No. 20 D. S. » " ::](•., » 26 " 4^ 
 
 On all sugar above No. 20 D. S. " »« 4 e., " 25 " 5 " 
 
 On all cane syrup, melada, tank bottoms, etc Ik., " 25 " 1; " 
 
 On molasses, per gallon 5 o., " 25 " 6{ " 
 
19 
 
 Under the above classification tariff — which, having no proper 
 safe guards against frauds, foreign skill has successfully subverted 
 by discoloration practices, for which legal protection is now sought 
 in No. 13, D. S., bills, and destruction to American sugar-produc- 
 ing industries, and the hopes of consumers threatened by specific 
 duty on all sugar, bills — the following results have been achieved : 
 
 Foreign dutiable sugars, exclutive of melada, entered into con- 
 sumption during the fiscal years, each ending June 30, 1870 to 1880, 
 inclusive, quantity, value, duty, rates per pound, ad valorem rate, 
 and the same at 40, 45 and 50 per cent., compiled for ready reference : 
 
 Fiscal 
 
 Dutiable sugars 
 
 Value 
 
 Duty paid. 
 
 
 Ad valorem 
 
 years. 
 
 consumed. 
 
 declared. 
 
 Liquidated. 
 
 
 per cent. 
 
 
 Pounds. 
 
 
 
 
 
 1870 
 
 1,183,089,146 
 
 $59,021,588 
 
 $35,986,347 
 
 3.04 
 
 60.97 
 
 1871 
 
 1,166,394,287 
 
 58,382,938 
 
 29,690,552 
 
 2.54 
 
 50.85 
 
 1872 
 
 1,346,942,550 
 
 73,318,299 
 
 27,876,769 
 
 2.07 
 
 38.02 
 
 1873 
 
 1,378,498.832 
 
 74,993,073 
 
 28,226,309 
 
 2.05 
 
 37.63 
 
 1874 
 
 1.511,456.915 
 
 76,080,510 
 
 30,492,526 
 
 2.02 
 
 40.00 
 
 1875 
 
 1,575,893,948 
 
 69,292,009 
 
 33,380,643 
 
 2.12 
 
 48.17 
 
 1876 
 
 1,561,880,545 ' 
 
 63,860,713 
 
 37,625,064 
 
 2.41 
 
 58.91 
 
 1877 
 
 1,455,387,854 
 
 71,849,089 
 
 34,337,350 
 
 2.36 
 
 47.65 
 
 1878 
 
 1,552,875,112 
 
 78,986,070 
 
 36,387,464 
 
 2.34 
 
 46.06 
 
 1879 
 
 1,598,461,986 
 
 65,918,931 
 
 37,294,197 
 
 2.33 
 
 56.57 
 
 1880 
 
 1,592.261,957 
 
 67,015,831 
 
 39,107,256 
 
 2.45 
 
 58.35 
 
 Average ad valorem duty collected in the eleven years 
 
 per cent. 
 
 Revenue from dutiable sugars, if under an advalorem tariff, dur- 
 ing the eleven fiscal years, ending June 30, 1880, would have been as 
 follows : 
 
 Fiscal years. 
 
 
 Ad valorem 
 
 Ad valorem 
 
 Ad valorem 
 
 
 50 per cent. 
 
 45 per cent. 
 
 40 per cent. 
 
 1870 
 
 $59,021,588 
 
 $29,510,794 
 
 $26,559,714 
 
 $23,608,635 
 
 1871 
 
 58,382,938 
 
 29,191,469 
 
 26,272,322 
 
 23,353,175 
 
 1872 
 
 73,318,299 
 
 36,659,149 
 
 32,993,234 
 
 29,327,319 
 
 1873 
 
 74,993,073 
 
 37,496,536 
 
 33,746,882 
 
 29,997,229 
 
 1874 
 
 76,080,510 
 
 38,040,255 
 
 34,236,229 
 
 30,432,204 
 
 1875 
 
 69,292,009 
 
 34,646,004 
 
 31,181,404 
 
 27,716,803 
 
 1876 
 
 63,860,713 
 
 31,930,356 
 
 28,737,320 
 
 25,544,285 
 
 1877 
 
 71,849,089 
 
 35,924,544 
 
 32,332,090 
 
 28,739,635 
 
 1878 
 
 78,986,070 
 
 39,493,035 
 
 35,543,731 
 
 31,594,428 
 
 1879 
 
 65,918,931 
 
 32,959,465 
 
 29,663,518 
 
 26,367,572 
 
 1880 
 
 67,015,831 
 
 33,507,915 
 
 \ 30,157,123 
 
 26,806,332 
 
 The above tables evidence that the duty on imported sugars, col- 
 
20 
 
 lected under the present tariff, has averaged only 49.38 per cent, ad 
 valorem during eleven years, although the sugar tariff was de- 
 signed in 1870 to average 50 per cent, ad valorem, and in 1875, by 
 the 25 per cent, addendum, 62.50 per cent, ad valorem ; the differ- 
 ence between the 49.38 per cent, ad valorem duty actually received 
 in eleven years, and 56.9 per cent., the intended average under the 
 present tariff*, for the past eleven fiscal years, ending June 30, 1880, 
 represents some portion of the loss of revenue from sugar by dis- 
 coloration devices for evading payment of proper duty, necessarily 
 levied by the Dutch standard only; the higher and more honest 
 classifications of sugar for duty in 1880, presented elsewhere, also 
 evidence the necessity of providing safeguards for the present tariff, 
 or of adopting an actual ad valorem tariff, under which, with 
 proper checks enforced, discoloration frauds would be impossible, 
 and other under-valuation frauds would be impracticable and un- 
 profitable. 
 
 Advocates of uniform duty on all sugars not above No. 13, 1). S. 
 in color, and advocates of a uniform duty on all sugars would do 
 well to inform Congress and American consumers and producers of 
 sugars on what valid or tenable grounds they alone refuse to be held 
 in check, and also object to an ad valorem sugar tariff: every body 
 having the slightest knowledge of tariff and revenue matters know 
 that duty levied according to value on sugar is absolutely equitable 
 for dry and semi-refined but discolored centrifugal sugars, and 
 all other grades of imported sugars ; therefore the alleged but 
 mythical executive abuses of which uniform and specific sugar-duty 
 advocates make pretense of complaint, could not by any possibility 
 exist under an ad valorem sugar tariff, nor under the present tariii 
 enforced by the use of proper tests in aid of the Dutch standard. 
 
 Attention is directed to the important fact, clearly exhibited in 
 the above tables, that under the present tariff the total duty received 
 from sugar, exclusive of melada, during eleven years, has amounted 
 to $370,404,477, or 49.38 per cent, ad valorem ; whereas, had the 
 duty on sugar been actual ad valorem, at 50 per cent., there would 
 have been collected from sugars, exclusive of melada, during eleven 
 years, the sum of $379,359,522, an excess over the receipts under 
 the present tariff, of $8,955,055; this fact furnishes reliable evidence 
 that less than 50 per cent, ad valorem duty on sugars will produce 
 the present revenue from sugar; it should also be observed above, 
 that the annual fluctuations in revenue from sugar under an ad 
 valorem tariff, would be less than under the present or any other 
 form of sugar tariff; therefore objections to an ad valorem sugar 
 tariff on account of fluctuations in prices <>!' sugars, air utterly 
 groundless. 
 
 Revenue to be derived from sugars under an ad valorem tariff 
 can be correctly estimated; because if foreign Bugars were scarce, 
 prices would rule higher, and if foreign sugars were abundant and 
 
21 
 
 cheap the quantity imported would be largely increased, thus pro- 
 ducing a reliable basis for anticipating approximately the amount 
 of duty likely to be received from sugar and melada in any year; a 
 rapid and extraordinary annual increase in the consumption of 
 sugars would be inevitable under an ad valorem tariff of 40 
 to50 per cent, on all sugar, and 10 per cent, additional on all 
 refined sugar; our growing and vitally important beet, cane 
 and sorghum sugar producing industries, our sugar refining 
 and outgrowing industries, and the interests of 50,000,000 con- 
 sumers of sugar in this country would be effectually benefited and 
 amply protected with an ad valorem tariff on all sugars, and an 
 additional duty of ten per cent, on all refined sugars — which is 
 necessary to protect Louisiana sugars and refiners against bounty- 
 fed French refined sugars, if American consumers and sugar pro- 
 ductive industries are to be benefited permanently, instead of being 
 placed at the mercy of the French government when it has de- 
 stroyed our sugar producing industries — cargoes from all producing 
 countries would be more numerous, and there is abundant evidence 
 that with such auxiliary tariff aid, our commerce with remote sugar 
 producing countries would increase enormously. 
 
 Retaining the present sugar tariff, with additional legislative pro- 
 visions for its proper enforcement, by the use of analysis, grinding, 
 and the polariscope, as adjuncts to the Dutch standard, for correctly 
 determining classifications for duty, involves the necessity of fixing 
 polariscope tests for each classification up to and including No. 18, 
 Dutch standard sugars. Thorough enquiry and investigation of 
 cargo samples, ad infinitum, justifies the conclusion that the polaris- 
 cope test on all imported sugars should be limited as follows : 
 
 All sugars not above No. 7, D. S. in color, not above 82°. 
 
 All sugars above 7 not above No. 10, D. S. in color, not above 87°. 
 All sugars above 10 not above No. 13, D. S. in color, not above 92°. 
 All above No. 13, D. S. in color, above 92°, to pay duty accordingly. 
 
 All sugars testing higher than the above color number limit, to be 
 classed accordingly and made to pay higher and proper duty. The 
 omission of a single class, especially No. 10, D. S., would be a blunder 
 fatal to the interests of American consumers and producers of sugars. 
 
 Should the present sugar tariff and Dutch standard be retained, 
 and its execution be properly enforced by analysis, grinding, and 
 the polariscope as suggested above, provision should also be made 
 that raw muscovado " grocers' sugars," and raw beet sugars, when 
 naturally above No. 13, D. S. in color, and testing not above 92° in 
 the polariscope, should be classed for duty as not above No. 13, D. 
 S. in color. When such sugars test above 92° they should be 
 classed according to color and quality. Such simple provision 
 would prevent the possibility of tariff discrimination against raw 
 beet and grocers' muscovado sugars, both of which would be abso- 
 
22 
 
 lutely prohibited under a uniform tariff* to No. 13, D. S., or a specitic 
 tariff od all sugars. Under an actual ad valorem tariff, however. 
 raw grocers' muscovado sugars, and all raw beet sugars, like all 
 other sugars, would equitably pay duty on their actual value ; in 
 addition to which, refined sugars should pay an extra ten per cent 
 ad valorem duty, for the protection of consumers and home produc- 
 tive industries. 
 
 Facts, common sense and justice prove that the proper solution 
 of the sugar tariff question is the adoption by Congress of the 
 polariscope, grinding and analysis as adjuncts to the Dutch standard, 
 and the retention of the present tariff', or the enactment of an actual 
 ad valorem tariff on imported sugars, with 10 per cent, extra duty 
 on refined sugars. One or the other of these equitable plans affords 
 the only means by which the various grades of foreign sugars re- 
 quired for consumption can be equitably imported upon their actual 
 merits as to quality and value, and sugars cheapened to consumers: 
 under either of these plans low grade raw sugars for refining, and 
 raw sugars suited for immediate consumption, known as grocers 5 
 sugars, can be profitably imported in competition with foreign 
 centrifugal sugars. 
 
 Certainly one or the other is clearly vital to the sugar productive 
 industries of this country, which cannot successfully compete with 
 foreign centrifugal sugars made for this market expressly, under 
 any uniform or specific sugar tariff; the interests of American con- 
 sumers, commerce, sugar producers, traders in sugar, and of the 
 revenue, will be best served by the retention of thepresent tariff, 
 protected as above suggested, or by the adoption by Congress o\' an 
 ad valorem tariff on sugar, and the Secretary of the Treasury should 
 be authorized in either event to employ the safeguards above sug- 
 gested, and such other means as he may deem necessar} - to deter- 
 mine actual market value, and prevent undervaluations and false' 
 classifications of imported sugars entered for duty. 
 
 Henry A. Brown. 
 
 ,SV/./ onville. Massachuseetts. 
 
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