II Account of the Imports, Exports, and Home Consumption of Sugar in the UNITED KINGDOM, and the Revenue derived therefrom, in each year from 1814 to 1835 inclusive, specifying the different Species of Sugar, and the Quantities of each consumed and exported, with the Gross and Nett Amount of the Duty.-(Report of the West India Committee of 1832, p. 288.; and Parl. Papers.)

N. B.-The rates of duty in this Table are the same as those in Table No. 1.

* These quantities are exclusive of the coarse sugar and bastards remaining from the process of refining; and they are also exclusive of the coarse sugar obtained by boiling molasses. The quantities of the latter taken for home consumption, in 1831, were 8,020 tons; in 1832, 11,450 do.; and in 1833, 13,970 do.-(Cook's Commerce of 1833, p. 6.)

The following Tables exhibit the sugar trade of 1835 more in detail:

III. Account of the Quantity of Unrefined Sugar imported into the United Kingdom, from the severa. British Colonies and Plantations, from the British Possessions in the East Indies, and from Foreign Countries, in the Year ended 5th of January, 1836; distinguishing the several Sorts of Sugar, and the Colonies and Countries from which the same was imported.

Totals

3,523,947 2 27 558,237 1 22 213,645 3 17 152,436 0 14 4,448,267 0 24|

IV. Account of the Amount of Duties received on Sugar in the United Kingdom, in the Year ended 5th of January, 1836, distinguishing each Sort of Sugar; also, of the Amount of Drawbacks and Bounties allowed upon the Exportation thereof, and of the Nett Produce of the Duties, in such Year.

71

Nett Produce of the
Duties on Sugar.

£ 4,262,694 405,182

4,667,876

V. Account of the Quantity of Raw and Refined Sugar exported from the United Kingdom, in the Year ended 5th of January, 1836; reducing the Quantity of Refined into its Proportion of Raw; distinguishing the several Sorts of Sugar, and the Countries to which the same was exported.-(N. B.-Lbs. are omitted in the Columns, but allowed for in the Totals.)

The duty on foreign sugars is a prohibitory one of 63s. a cwt. is, however, by a special provision, allowed to be imported at the

sugar.

Influence of the Duties.-The price of sugar, exclusive of the duty, may be taken, at an average of the last few years, at from 24s. to 35s. a cwt. But to lay a tax of 24s. on a necessary of life costing from 24s. to 35s., including 8s. per cwt. freight and charges, is obviously a most oppressive proceeding. Indeed, there does not seem to be much room for doubting that the consumption, and consequently also the revenue, would be very greatly increased by reducing the duty to 16s. or 18s. This may be pretty confidently inferred from the increase of consumption that has invariably followed every fall in the price of sugar. During the 3 years ending with 1808, when the price of brown or muscovado sugar, inclusive of the duty, was about 66s. a cwt., there were, at an average, 2,640,741 cwt. retained for home consumption. During the 3 years ending with 1816, the price was about 93s., and the average quantity retained for home consumption fell off to 2,038,373 cwt. But during the 3 years ending with 1829, the price having fallen to about 57s., the average quantity retained for home consumption rose to 3,267,581 cwt.; being an increase of more than fifty per cent. upon the quantity consumed during the previous period!

It will be observed that the duty was either the same, or very nearly the same, in those 3 periods; but had it been imposed on an ad valorem principle, or made to vary directly as the price, the reduction in the last-mentioned period would have been proportionately greater, and there would, consequently, have been a still greater increase of consumption.

The reduction of 3s. a cwt. from the duty, in 1830, was too trifling to have much effect; and it is difficult to say what portion of the increased consumption that has since taken place is to be ascribed to it, and what to other things. But if, instead of reducing the duty from 27s. to 24s., it had been reduced from 27s. to 16s. or 18s., the reduction would have had a powerful influence; and would certainly have occasioned a great increase in the consumption of the lower priced sugars, particularly in Ireland.

The quantity of sugar consumed in Great Britain is, at present, allowing for the quantity sent to Ireland, more than double what it was in 1790. But had the duty continued at 12s. 4d., its amount in 1790, there cannot, we think, be much doubt that the consumption would have been quadrupled. During the intervening period, the population has been little less than doubled; and the proportion which the middle classes now bear to the whole population has been decidedly augmented. The consumption of coffee-an article in the preparation of which a great deal of sugar is used in this country, by all who can afford it-is more than 22 times as great now as in 1790; that is, it has increased from under 1,000,000 lbs. to above 22,000,000 lbs.! The consumption of tea has about doubled; and there has been a vast increase in the use of home-made wines, preserved and baked fruits, &c. Instead, therefore, of having done little more than increase proportionally to the increase of the population, it may be fairly presumed that the consumption of sugar would, had there not been some powerful coun

teracting cause in operation, have increased in a far greater degree. Instead of amounting to little more than 3,000,000, it ought to have amounted to 6,000,000 cwt.

Taking the aggregate consumption of Great Britain at 400,000,000 lbs., and the population at 16,500,000, the average consumption of each individual will be about 24 lbs. This, though a far greater average than that of France, or any of the Continental states, is small compared with what it might be were sugar supplied under a more liberal system. In workhouses, the customary annual allowance for each individual is, we believe, 31 lbs. ; and in private families, the smallest separate allowance for domestics is 1 lb. a week, or 52 lbs. a year. These facts strongly corroborate what we have already stated as to the extent to which the consumption of sugar may be increased; and others may be referred to, that are, if possible, still more conclusive. Mr. Huskisson stated, in his place in the House of Commons, on Mr. Grant's motion for a reduction of the sugar duties, 25th of May, 1829, that "in consequence of the present enormous duty on sugar, the poor working-man with a large family, to whom pence were a serious consideration, was denied the use of that commodity; and he believed he did not go too far when he stated, that TWO-THIRDS of the poorer consumers of coffee drank that beverage without sugar. If, then, the price of sugar were reduced, it would become an article of his consumption, like many other articles-woollens, for example, which are now used from their cheapness-which he was formerly unable to purchase."-(Speeches, vol. iii. p. 455.) There are no grounds for thinking that this statement is in any degree exaggerated; and it strikingly shows the very great extent to which the consumption of sugar might be increased, were it brought fully under the command of the labouring classes.

It is in Ireland, however, that we should anticipate the greatest and most salutary effects from a reduction of the duties on sugar. The direct importations into Ireland do not exceed 15,000 tons; and if we add to these 6,000 tons for the second-hand importations from Great Britain, which, we believe, is quite as much or more than they amount to, the entire consumption of that country will be 21,000 tons, or 47,010,000 lbs., which, taking the population of Ireland at 8,000,000, gives about 5.8lbs. to each individual; or about 1-4th part of the average consumption of each individual in Great Britain. So singular a result must, we believe, be ascribed, in a considerable degree, to the comparative poverty of the Irish; but there can be no doubt that it is partly, if not principally, owing to over-taxation. The direct imports of sugar into Ireland were twice as great 30 years ago as they are at this moment; and there is no reason for thinking that the increase in the second-hand imports has been equivalent to the increase in the population. Hence, in order to diffuse a taste for so necessary an article as sugar among the population of Ireland, it would be very desirable, if possible, to reduce the duties even as low as 12s. a cwt.; and we are well convinced that such reduction, though it might occasion an immediate loss, would, in the end, be productive of a great increase of revenue, besides being attended with other and still more beneficial consequences. The "one thing needful" in Ireland is to inspire the population with a taste for the conveniences and enjoyments of civilised life; but how is it possible to do this while these conveniences are burdened with oppressive duties, that form an insuperable obstacle to their being used by any but the richest classes? Hence, the first step towards supplying what is confessedly the grand desideratum in the case of Ireland, is to reduce the duties on articles of convenience and luxury, so that they may become attainable by the mass of the people. If this be done, we may rest assured that the desire inherent in all individuals of improving their condition, will impel them to exert themselves to obtain them. A taste for the articles in question will be gradually diffused amongst all ranks; and, ultimately, it will be thought discreditable to be without them.(Parl. Paper, No. 97. Sess. 1831.)

We have already seen that the imports of sugar from the British West Indies and the Mauritius may be estimated at 216,500 tons, and the consumption of Great Britain and Ireland at above 184,000 tons, exclusive of bastards; but of this quantity, about 6,000 tons is Bengal sugar,-making the nett tonsumption of West India and Mauritius sugar 178,000 tons, leaving 38,000 tons of the latter for exportation, exclusive of the surplus of Bengal sugar.

The duty on East India sugar ought to be reduced to the same level as that on West India sugar. It is difficult to imagine that there can be any good reason why all the productions of the different dependencies of the empire should not be allowed to come into the home market on paying the same duty. The admission of Mauritius sugar at a duty of 24s. is, indeed, a full concession of the principle; for there is not a single argument that could be alleged in favour of admitting Mauritius sugar at the same duty as West India sugar, that will not equally apply to Bengal sugar. However, we do not think that this point is of so much practical importance as is generally supposed. East India sugar has not as yet, made any way in the Continental markets, most of which are open to it on the same terms as to other sugars; and unless its quality be materially improved, or its price considerably reduced, there is but little prospect of its being able to come into competition with the sugars of Jamaica, Brazil,

and Cuba.

Bounty on the Exportation of Refined Sugar.-The business of refining sugar for exportation has been carried on to a considerable extent in this country; but it may be doubted whether its prosecution has ever been productive of any material national advantage. It had long been suspected,-and the fact seems now sufficiently established,-that the drawback allowed on the exportation of refined sugar has been greater than the duty charged on the raw sugar used in its manufacture; the excess being, in fact, a bounty paid to those engaged in the trade. Previously to 1826, the drawback on double refined sugar was 46s. a cwt.: it was then reduced to 43s.; but there is reason to think that it is still considerably above the mark. The average price of sugar in bond in this country, for several years past, has been from 5s. to 6s. a cwt. above what sugar of the same quality has brought on the Continent; a difference which, as we export sugar, could not have been maintained, had it not been for the bounty. The same conclusion has been established by the trials made under the superintendence of Dr. Ure at a sugar house taken for the purpose by government. It is said to be the intention of ministers to reduce the drawback to what may be supposed to be the fair equivalent of the duties paid on the raw sugar; a measure, of the expediency of which no doubt can be entertained. It has been the practice, in making up returns to parliament, to reduce the refined sugar exported into raw sugar, by allowing 34 cwt. of the latter to 20 of the former. But the export of sugar is thus made to appear greater than it really is: for though 34 cwt. of raw may be required to produce 20 cwt. of refined sugar, the whole of the molasses and bastards that remain (about 13 cwt.) are consumed at home. We subjoin those clauses of the act 3 & 4 Will. 4. c. 58, which refer to the allowing of a bounty on refined sugar.

Bounties upon the Exportation of Refined Sugar-So long as the duties which are now payable upon the importation of sugar until the 5th of April, 1834, shall be continued, there shall be allowed upon the exportation of refined sugar made in the United Kingdom the several bounties set forth in the Table herein-after contained; (that is to say,) Refined sugar, viz.-

L. s. d.

Bastard sugar, or refinei loof sugar broken in pieces, or being ground or powdered sugar, or such sugar pounded, crashed, or broken.

roughly dried in the stove, and being of a uniform
whiteness throughout, or such sugar pounded, crashed,
or broken, and sugar candy,

exported in a British ship, for every ewt. exported in a ship not British, for every cwt.

Other refined sugar in loaf, complete and whole, or lumps

duly refined, having been perfectly clarified and tho

exported in a British ship, for every cwt.. exported in a ship not British, for every ewt. Double refined sugar, and sugar equal in quality to double refined sugar, additional bounty for every cwt. 0 6 4

- 1 16 10

- 1 15

8

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 Cwt.-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.-26.

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. A 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 (1,570,0001.) 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 bounties is not one that can be any longer entertained.