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vernment formerly prepared sixteen samples put up in glass flasks and sealed. These samples varied in color according to the amount of pure sugar contained. The pure solution was known in commerce as No. 16 Dutch standard, and this was generally taken all over the world as the standard of pure sugar. Within recent years the polariscope, an optical instrument that determines the percentage of sugar by means of polarized light, has largely replaced the Dutch standard. The refineries, as a rule, are built with reference to a minimum handling and transportation of the raw product. The cane-sugar refineries are mainly at the great seaports, where the raw sugar does not pay railway transportation. The beet-sugar refineries are in the midst of the beet-growing districts. So nearly perfect and economically managed are these processes, that raw sugar imported from Europe or from the West Indies, at a cost of from two and a quarter to two and a half cents per pound, is refined and sold at retail at about five cents. The margin of profit is so very close, however, that in the United States, as well as most European states, the sugar industry is protected by government enactments. In the United States imported raw sugar pays a tariff in order to protect the cane-sugar industry of the Gulf coast and the beet-sugar grower of the Western States. The duty at the close of the nineteenth century was about 1.66 cents per pound; or, if the sugar came from a foreign country paying a bounty on sugar exported, an additional countervailing duty equal to the bounty was also charged. In the various states of western Europe the beet-sugar industry is governed by a cartel or agreement among the states, which makes the whole business a gigantic combination arrayed against the tropical sugar interests. In general, the government of each state pays a bounty on every pound of beet-sugar exported. The real effect of the export bounty is about the same as the imposition of a tax on the sugar purchased for consumption at home. Two-thirds of the entire sugar product are made from the beet, at an average cost of about 2.5 cents a pound. In the tropical islands the yield of cane-sugar per acre is about double that of beet-sugar and it is produced for about five dollars less per ton. This difference is in part offset by the fact that the raw cane-sugar must pay transportation for a long distance to the place of consumption, and in part by the governm
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