Bond to be given for the due Exportation.—The exporter of goods in respect of which any bounty is claimed under this act, or the person in whose name the same are entered outwards, shall, at the time of entry and before cocket be granted, give security by bond in double the value of the goods, with 1 sufficient surety, that the same shall be duly exported to the place for which they are entered, or be otherwise accounted for to the satisfaction of the commissioners of customs, and shall not be relanded in the United Kingdom, or landed in the Isle of Man, unless expressly entered to be exported thereto. - 3.

Candy in Packages of Cut.-No bounty shall be given upon the exportation of any refined sugar called candy, unless it be properly refined and manufactured, and free from dirt and scum, and packed in packages, each of which shall contain a cwt. of such candy at the least.- 4.

Sugar crashed for Exportation.-If any sugar in lumps or loaves is to be pounded, crashed, or broken before the same be exported, for the bounty payable thereon, such lumps or loaves shall, after due entry thereof, be lodged in some warehouse provided by the exporter, and approved by the commissioners of the customs for such purpose, to be then first examined by the officers of customs while in such lumps or loaves, as if for immediate shipment, and afterwards to be there pounded, crashed, or broken, and packed for exportation, in the presence of such officers and at the expense of the exporter; and such sugar shall be kept in such warehouse, and be removed thence for shipment, and be shipped under the care and in the charge of the searchers, that the shipment and exportation thereof may be duly certified by them, upon the debenture, according to the quality ascertained by them of the same while in such lumps or loaves.-5.

Different Sorts of crashed Sugar to be kept separate. The different sorts of such sugar shall be kept apart from each other in such manner and in such distinct rooms or divisions of such warehouse as shall be directed and appointed by the commissioners of the customs; and if any sort of such sugar shall be found in any part of such warehouse appointed for the keeping of sugar of a sort superior in quality thereto; the same shall be forfeited: and if any sort of such sugar shall be brought to such warehouse to be pounded, crashed, or broken, which shall be of a quality inferior to the sort of sugar expressed in the entry for the same, such sugar shall be forfeited.-6.

Sugar Refiners to provide Sample Loaves of Double Refined Sugar.-There shall be provided by and at the expense of the committee of sugar refiners in London, and by and at the expense of the committee of merchants in Dublin, as many loaves of double refined sugar, prepared in manner hereinafter directed, as the commissioners of customs shall think necessary which loaves, when approved of by the said commissioners, shall be deemed and taken to be standard samples; 1 of which loaves shall be lodged with the said committees respectively, and 1 other with such person or persons as the said commissioners shall direct, for the purpose of comparing therewith double refined sugar, or sugar equal in quality to double refined sugar, entered for exportation for the bounty; and fresh standard samples shall be again furnished by such committees, whenever it may be deemed expedient by the commissioners: provided always, that no loaf of sugar shall be deemed to be a proper sample loaf of double refined sugar, if it be of greater weight than 14 lbs., nor unless it be a loaf complete and whole, nor unless the same shall have been made by a distinct second process of refinement from a quantity of single refined sugar, every part of which had first been perfectly clarified and duly refined, and had been made into loaves or lumps, which were of a uniform whiteness throughout, and had been thoroughly dried in the stove.-7.

Sugar entered not equal to the Standard shall be forfeited.-In case any sugar which shall be entered in order to obtain the bounty on double refined sugar, or sugar equal in quality to double refined sugar, shall, on examination by the proper officer, be found to be of a quality not equal to such standard sample, all sugar so entered shall be forfeited and may be seized.-8.

Refining in Bond.-If any further proof, in addition to what has been stated above, were required to show that the trade of refining in this country has been at all times mainly dependent on the bounty, it would be found in the circumstances that have occurred under the late act authorising refining in bond. In 1828, 1829, 1830, and down to July, 1831, foreign sugars were allowed to be refined on the same terms as British sugars-that is, they paid the same duty and were entitled to the same drawback. The quantity of foreign sugar so refined amounted, in 1830, to 2,105 tons, and in the first half of 1831, when the privilege ceased, to about 4,500 tons. The renewal of this system was strongly advocated in 1831 and 1832; but it was successfully opposed by the West India merchants, who considered the scheme injurious to their interests. Last year (1833), however, the refiners having pressed upon parliament the expediency of allowing them to refine foreign sugars in bond, which excluded, of course, the possibility of the revenue losing any thing by the drawback exceeding the duty, their request was complied with. The result, however, has shown that the trade had formerly been mainly artificial, or that it had depended principally on the drawback being above the duty. "Out of 65 houses in London, 4 only have availed themselves of the permission to refine in bond; and of these 4, 2 are now about to give up working; and the total quantity that has been used is 100 tons Siam, 100 tons Havannah, and 470 tons Brazil; in all, but 670 tons. Á statement has, also, been recently put forth, which shows that, notwithstanding the aid of a bounty, the export had declined from 611,000 cwt. in 1818, to 344,000 in 1828; and although it has since fluctuated between these quantities, it has amounted during the first 3 quarters of the present year (1833) to 195,271 cwt. only, against 382,479 cwt. in the same period of the last year, and 432,222 cwt. in the previous one, notwithstanding there has been abundance of foreign sugar to be had at low prices, and that all the powers of chemical science have been at work to improve the process of refining."-(Cook's Commerce of Great Britain for 1833.) This unfavourable state of things is owing, no doubt, to a concurrence of causes; but principally, we believe, to the exaggerated opinions entertained by most foreign nations as to the importance of the sugar refining business. We have no wish, certainly, to undervalue it; but every unprejudiced person must admit that, compared with most other businesses carried on in a great country, it is of very inferior consideration. Instead, however, of regarding it in this point of view, most foreign governments seem to look upon it as of the highest value; and have endeavoured to extend the business, not merely by excluding foreign refined sugars from their markets, but by granting the most lavish bounties on the exportation of sugar refined at home. In France, this sort of policy, if we may so call it, was carried so far, that out of a gross revenue of about 40,000,000 francs (1,570,000l.) paid into the treasury on account of the sugar duties in 1832, about 19,000,000 (760,000l.) were returned as drawback on the export of refined sugar! As the French government could not afford to lose the sugar duties, which would very speedily have been swallowed up by the drawback, necessity has compelled them to modify their system, by making the allowance to the exporter more nearly correspond with the duty. This will, no doubt, diminish the exportation of refined sugar from France; a change by which it is reasonable to suppose our refiners will in some degree be benefited.

Prussia, and most parts of Germany, to which we formerly exported large quantities of refined sugar, no longer admit it except at a high duty. And even in those Continental markets that are still open for its importation under moderate duties, we have formidable competitors in the Dutch and Belgian refiners, whose governments continue to allow pretty high bounties.

On the whole, therefore, we are afraid that the refining business in this country is in a rather precarious state. Improvements in the process seem to be the only source of relief to which the refiners need look with much hope of advantage. The idea of attempting to bolster up the business by the ai of bounties is not one that can be any longer entertained.

We subjoin the act 3 & 4 Will. 4. c. 61., allowing sugar to be refined in bond. ACT 3 & 4 WILL. 4. c. 61., FOR ADMITTING SUGAR TO BE REFINED FOR EXPORTATION WITHOUT PAYMENT OF DUTY.

Commissioners of Customs may approve Premises for Bonded Sugar Houses.-Upon application to the commissioners of customs of any person actually carrying on the business of a sugar refiner in the ports of London, Liverpool, Bristol, Hull, Greenock, or Glasgow, or any other port approved by any 3 Lords of the Treasury, it shall be lawful for the commissioners of customs to approve of such premises as bonded sugar houses for the refining of sugar for exportation only, on it being made appear to the satisfaction of said commissioners that the said premises are fit in every respect for receiving such sugars, and wherein the same may be safely deposited.-1.

Officers of Customs empowered to deliver Sugars Duty-free, to be there refined for Exportation only.— On the approval of any premises as bonded sugar houses, it shall be lawful for the officers of the customs at the ports where such premises are situated, to deliver, without payment of duty, to the party or parties so applying as aforesaid, on entry with the proper officer of customs, any quantity of foreign sugar, or of sugar the produce of any British possession, for the purpose of being there refined, under the locks of the Crown, for exportation only; and all sugars so delivered shall be lodged and secured in such premises, under such conditions, regulations, and restrictions as the said commissioners shall from time to time direct: provided, that it shall be lawful for the commissioners to revoke or alter any order of approval of any such premises.- 2.

Refiner to give Bond that Sugar received be refined and exported, or delivered into Bonded Warehouse.Upon the entry of sugar to be refined in any premises approved of under the authority of this act, the refiner on whose premises the same is to be refined shall give bond, to the satisfaction of the officers of the customs, in the penalty of double the amount of the duty payable upon a like quantity of sugar of the British plantations, with a condition that the whole of such sugar shall be actually subjected to the process of refinement upon the said premises, and that within 4 months from the date of such bond the whole of the refined sugar and treacle produced by such process shall be either duly exported from the said premises, or delivered into an approved bonded warehouse, under the locks of the crown, for the purpose of being eventually exported to foreign parts.-> 3.

BEET ROOT SUGAR.-The manufacture of sugar from beet root is carried on to a very considerable extent in several parts of the Continent, particularly in France, where the annual produce of the sugar from this source may at present be estimated at about 8,000 tons. This branch of industry began during the exclusion of colonial products from France in the reign of Napoleon. It received a severe check at the return of peace, by the admission of West India sugars at a reasonable duty: and would, it is most probable, have been entirely extinguished, but for the oppressive additions made to the duties on colonial sugars in 1820 and 1822. It is supposed by some, that at no distant period the manufacture of sugar from beet root will be so much improved, that it may be able to stand a competition with colonial sugar at the same duty; but we have no idea that this supposition will ever be realised. It is of importance, however, to bear in mind, that were the culture of beet root sugar to be extensively carried on at home, it would be quite impossible to collect a duty upon it; so that the large amount of revenue that may be advantageously derived from a moderate duty on imported sugar, would be almost entirely lost.-(For an account of the beet root cultivation in France, see the article on the French Commercial System, in the Edinburgh Review, No. 99.)

We understand that a few small parcels of beet root sugar have recently been produced in this country; and with the present enormous duty on colonial sugar, we are not sure that the manufacture may not succeed. But, as the preservation of the revenue from sugar is of infinitely more importance than the introduction of this spurious business, the foundations of which must entirely rest on the miserable machinery of Custom-house regulations, sound policy would seem to dictate that the precedent established in the case of tobacco should be followed in this instance, and that the beet root sugar manufacture should be abolished. Inasmuch, too, as it is better to check an evil at the outset, than to grapple with it afterwards, we trust that no time may be lost in taking vigorous measures, should there be any appearance of the business extending.

MAPLE SUGAR.-A species of maple (Acer saccharinum Lin.) yields a considerable quantity of sugar. It grows plentifully in the United States and in Canada; and in some districts furnishes the inhabitants with most of the sugar they make use of. Though inferior both in grain and strength to that which is produced from the cane, maple sugar granulates better than that of the beet root, or any other vegetable, the cane excepted. It is produced from the sap, which is obtained by perforating the tree in the spring, to the depth of about 2 inches, and setting a vessel for its reception. The quantity afforded varies with the tree and the season. From 2 to 3 gallons may be about the daily average yield of a single tree; but some trees have yielded more than 20 gallons in a day, and others not more than a pint. The process of boiling the juice does not differ materially from what is followed with the cane juice in the West Indies. It is necessary that it should be boiled as soon after it is drawn from the tree as possible. If it be allowed to stand above 24 hours, it is apt to undergo the vinous and acetous fermentation, by which its saccharine quality is destroyed.(Bouchette's British America, vol. i. p. 371; Timber Trees and Fruits; Library of Entertaining Knowledge.)

VOL. II.--3 B

Prices of Sugar.-The following statement of the prices of sugar in the London market, on the 16th of December, 1836, is taken from Prince's Price Current of that date:

ACCOUNTS OF SALES OF SUGAR.-Subjoined are pro formâ accounts of sales of sugar from Jamaica, Brazil, Bengal, Mauritius, &c. These accounts are interesting, inasmuch as they exhibit the various charges affecting this necessary article, from the time it is shipped in the colonies till it finds its way into the hands of the grocer: and our readers may rely on their authenticity. It will be observed, that the duties are very much greater than the sums received by the planters.

Pro Forma Sales of 100 Hogsheads Jamaica Sugar, per " Jean," Captain Yates, by Order and for Account of Thomason & Co.

*This charge includes 12 weeks' rent; but should the importer keep the sugar on hand beyond that period, be would be liable to rent at the rate of 5d. per ton per week. The buyer also has the sugar delivered to him free of expense.

Pro Forma Sales of 100 Chests Bahia Sugar, per "Mary," Captain Smith, by Order and for Account of William Henry & Co.

This charge includes 12 weeks' rent; but should the importer keep the sugar on hand beyond that period, he would be liable to rent at the rate of 5d. per ton per week. The buyer also has the sugar delivered to him free of expense.

1834.

Feb. 19.

Pro Forma Sales of 500 Bags Bengal Sugar, per Pero," Captain Hawk, by Order and for Account of W. S. Warwick.

This charge includes 12 weeks' rent; but should the importer keep the sugar on hand beyond that period, he would be liable to rent at the rate of 4d, per ton per week. The buyer also has the sugar delivered to him free of expense.

Pro Forina Sales of 2,000 Bags Mauritius Sugar, per " Africa," Captain Reynolds, by Order and for Account of S. R. Waters.

This charge includes 12 weeks' rent; but should the importer keep the sugar on hand beyond that period, he would be liable to rent at the rate of 4d. per ton per week. The buyer also has the sugar delivered to him free of expense.

Pro Forina Sales of 500 Chests Havannah Sugar, per "Porcia," Captain Baker, by Order and for Account of Wm. Watkins.

London, 25th of February, 1834.

*This charge includes 12 weeks' rent; but should the importer keep the sugar on hand beyond that period, he would be liable to rent at the rate of 4d. per ton per week. The buyer also has the sugar delivered to him free of expense.

N. B.-The freight is charged on the weight, exclusive of the tare, but inclusive of the draft.

(State of the Sugar Trade.-The sugar trade is at this moment in a very singular and perplexing state. In consequence of the efforts made by the abolitionists in this country, the apprenticeship system, which was to have continued till 1840, ceased in August last (1838); and the blacks in the different sugar islands belonging to Great Britain are now as free, and as much entitled to the free disposal of their labour, as the workmen in England. It would be premature to speculate as to the ultimate influence of this great change. Even as respects the present state of the islands, the accounts are contradictory, and little to be relied on. Certainly, however, we have little doubt, whatever may be the result in the long run, that in the first instance the emancipation of the blacks will be productive of a great decline in the growth and exportation of sugar. It would, indeed, be extraordinary were it otherwise. Labour in sugar plantations has hitherto been associated in the minds of the blacks with all that is most revolting to the feelings; and it is not rational to suppose, now that they are free, that they should apply themselves to what has been the badge and test of their degradation, with the energy that the lash used formerly to inspire. It should farther be recollected, that the wants of the blacks are comparatively few, and that they may be par tially or fully met by labouring on grounds where sugar is not raised, and where the work is much lighter. The circumstances now stated may not, indeed, have the influence that one should naturally expect; and they may be partially countervailed by others. But after every abatement, our conviction is, that a very great falling-off may be anticipated. It will be seen from the subjoined account, that the export of sugar from Jamaica has declined from 1,256,991 cwt. in 1833, to 903,933 cwt. in 1837! And taking the entire produce of the West Indian colonies, and of the Mauritius, in 1838, at 180,000 tons, Mr. Cook estimates the probable deficiency in the supply of the current year at no less than 30,000 tons.

The equalisation of the duties on East and West India sugars judiciously effected by the act 6 & 7 Will. 4. cap. 26., has, by occasioning a considerably increased exportation of East India sugar, contributed in so far to counteract the influence of the decreasing imports from the West Indies. But it is doubtful whether this resource will be sufficient under the new state of things, and whether it will not be necessary to open our ports to the importation of foreign sugars, under such regulations as may appear to be necessary to secure the rights and interests of all parties. We believe that such a measure would be of signal importance, and that it would not merely contribute to reduce the cost of one of the principal necessaries of life, but would greatly extend our trade with Brazil, and other countries rapidly rising in commercial importance, sugar being the principal article they have to offer in exchange for foreign products.

An Account of the Sugars imported into the United Kingdom from the Colonies and Settlements in the West Indies and the Mauritius during the Four Years ending with 1837; distinguishing each Year, and each Colony or Settlement.

Total

4,168,573 4,397,145 4,081,575 4,097,084 3,843,863

The Imports of East India Sugar increased from 374,306 cwt. in 1837, to 609,979 cwt. in 1838. Account of sugar entered for Home Consumption in the Year ending the 5th of January, 1840; with the Amount of Duty received thereon.