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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1901 Excerpt:...the grocer's profit at 0 fr. 07 per kilog, as M. de Bourouill does, without taking into account the various expenses which the article has undergone, and without taking heed of the quality supplied, is evidently a mistake. 1. World's market price in London... 34.20 2. This is not the proper place for the grocer's profit, besides it is wrongly estimated at 0.07. We will leave it for the moment. 3. Average consumption duty. There is no average duty for the consumer, there is a fixed duty of 60 f r 60 „ The duty paid by refiners, viz., by consumers, must not be confused with what is produced by the duty out of which the premiums (boni) are granted to sugar manufacturers. 4. Manufacturing duty, 1 fr. This duty has nothing to do with refined sugar. The manufacturing duty does not overlap the refining duty. The former is paid on sugars which do not go into the refineries, while the latter is paid on sugars which go through the refineries. 5. Refining duty............ 4 „ 6. Eedevance 0 fr. 30 per 100 kilog. (?). We do not know such a tax. The only service tax we know is the one of 0 fr. 30 per ton of roots paid by sugar manufacturers for the verification of surplus yields. This tax is paid out of the manufacturing premiums, and refined sugar has nothing to do with it. 7. Indirect export premium. M. d'Aulnis de Bourouill confuses this with the production premium. 8. Direct export bounty. In January, 1899, this bounty was 3 fr. 11 for refined sugar, and not 2 fr. 77 3 11 Total 101 31 To this must be added: 9. Tax for the supervision of refineries, 0 fr. 04 for every 100 kilog. sold......... 0 04 Total 101 35 Comparing therefore the price of 13/9 per cwt. for loaves in London--which is 34 fr. 20 exactly per 100 kilog.--with the price of 103 fr. for loave...