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every expense, even those for enlargements of works and improvements of machinery, amount to 13.75 francs the 1,000 kilogrammes of beets [11s. per ton nearly]." This is about $2.60 [10s. 4-Jd.] per ton of beets worked. The average price paid for beets in the above-described establishment was 18 francs the 1,000 kilogrammes, or 33.42 per ton [13s. Bd.], making the total cost of a ton of beots and its conversion into sugar .$6.02 [245.]. From this is to be deducted the value of the pulp and molasses. Say, for 1,000 tons of beet, at $3.42 ... ... ... $3,420 Manufacturing 1,000 tons of beets, at $2.60 ... ... 2,600—§6,020 — £1,204 Less, 200 tons pulp, at $2.50 ... ... ... 500 22 ~ molasses, at $0.22 ... ... ... 48-4— 954 196 $5,036 £1,008 Yield of sugar at 548 per cent., 54'S tons, or 122,752 pounds, leaving the net cost of a pound of sugar 4u>- cents. The expense for labour at 8J francs, or CG cents, per day (the average) was 92 cents per ton of beets worked, being 35 per cent, of the cost of converting a ton of beets into sugar, and 152 per cent, of the total cost, including the price paid for the beets. This, if charged entirely to sugar, would make the cost of labour in a pound of sugar six mils. Inquiry has satisfied mo that the expense of manufacturing 1,000 kilogrammes, or 2,200 pounds, of beets into sugar in France, including in the expenses taxes, interest on capital, and depreciation of machinery, averages from 18 to 20 francs, or $3.47 [13s. 10|d.] to $3.57 [15s. s£d.] per ton of beets. In some cases it is as low as 15 francs, or $2.88 [lls. 6Jd.], per ton, and in others as high as 22 francs, or $4.25 [17s.], per ton. In the case quoted above it was 13.75 francs, or $2.60 [10s. 4Jd.], per ton. The expense for labour in the best establishments is, as a rule, about 25 per cent, of the cost of manufacturing ■. * From these figures, which I know to be reliable, the cost of a pound of sugar and the proportion due to labour are shown in the following table ; labour being reckoned at 66 cents per day, and the cost of beets at $3.80 [15s. 2-] d.] per ton ; yield of molasses at 2i per cent., price $22 [£4 Bs.] per ton; pulp, 20 per cent., price $2.50 [10s.] per ton:—

Cost of production, and return therefrom.

Cost of Labour and Total Cost per Pound of converting Beets into Sugar.

I know of an establishment in France where the total cost of producing sugar, exclusive of interest on capital, is but 3G francs pur 1,000 kilogrammes [28s. lOd. per ton nearly] of beets, or 3 T 'j cents [ljd.] per pound of sugar. The yield of sugar is about 8 per cent., of which 4$ per cent, is of a quality fit for direct consumption, and would bring 15 cents per pound here to-day. 2\ per cent, is of a grade better than No. 14, and 1 per cent, is equal to JMo. 12. In another about the same amount and quality is produced at a cost of 3 T ', 7 cents [lid.] per pound. I know of another establishment where the total cost, including every expense, interest on capital at 5 per cent., and depreciation of machinery at 10 per cent., was in 1865-66 but the fraction of a mil over 4 cents [2d.] per pound. The amount of sugar produced was 7J- per cent.; but the quality was not so good as in the previously described cases, although the first quality, which amounted to 4 per cent, of the beets worked, sold readily at 75 francs the 100 kilogrammes, or 6^ cents [Sid.] per pound. Peofits on Beet Stjgae. It is believed that the only material item of expense in the manufacture of sugar that would be greater in the United States than in France is the single one of labour. All others in excess of those of France are here more than offset by the lower cost of coal, of land, and of taxation. In relation to labour, it is well known that in the United States the use of labour-saving machines is greater than in any other country, because the high price of labour has stimulated their invention. It is a fact that the number of hands employed in sugar refineries in this country is much smaller than in European establishments of the same capacity of production, and it would doubtless be possible to effect some saving in that direction as compared with France in an American sugar manufactory. The labour in a beet sugar factory in this country would certainly not require a greater number of men than is required in a similar establishment in France. But, assuming that the same number would

Manufacturing Cost per Ton of Beet. Yield. Cost of Labour per Pound. Total Cost per Pound. $2.88=11/6 §3.47=14/33.87=15/0 6 per cent. 7 8 „ 6 „ 7 „ 8 „ 6 7 „ 8 „ G „ 7 „ 8 „ 5-3 mils. 4-5 „ 4' „ 6-4 „ 5-5 „ 4-7 „ 7-1 „ 61 „ 54 „ 79 „ 6-7 „ 5-9 „ 4'1 cents = 2d. 36 ., = lid. 3-1 „ = lid. 46 „ = 2d. 39 „ = lid. 3'4 „ = lid. 49 „ = 2d. 4-2 „ = 2d. 36 „ = li.l. 6-2 „ = 2id. 4-4 „ = 2d. 3 9 ., = l|d. •51 3 5 =

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