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December last, containing a set of queries on the subject of the production of beet-root sugar, I have now the honor to enclose a statement thereupon which has been drawn up by Mr. Pakenham, and from which it will be seen that, owing to the recent date of the introduction of this branch of sugar manufacture into Denmark, no detailed statistics are procurable. The information herewith furnished has therefore been obtained from private sources alone. I have, &c, The Eight Hon. the Earl of Derby, &c, Charles L. Wyke. Tite cultivation of beet-root and the production of beet sugar are of so recent a date in this country that it is impossible as yet to procure any detailed statistics on the subject. The largest sugar refinery in Denmark, which used until lately to refine cane sugar only, a few years ago built a manufactory for the production of beet-sugar, and another company was started w,ith the object of promoting the cultivation of beet-root, which hitherto has not been viewed with favour by the farmers. This company has bought and rented land on the Island of Lolland, one of the most fertile provinces of Denmark, and here the beet-root is cultivated, and a refinery has been built for working the roots, the refuse from the sugar being used for fattening cattle. It is hoped that in this way the farmers may gradually become convinced of the benefit arising from the cultivation of this plant. It seems that the Government has not as yet seen its way very clearly witli respect to this new industry, and in the Legislature very opposite opinions have been given, some claiming protection for the beet sugar manufacture on account of the supposed benefit to agriculture, and others wishing to class it with the cane sugar refining, and further averring that the protection of beet sugar would interfere with the interest of the cane sugar planters in the Danish West Indian colonies. As yet, beet sugar has been taxed exactly the same as cane sugar, and the manufactured sugar leaying the beet refineries pays the same duty as sugar imported from abroad. Possibly the duty on beet sugar may be abolished or reduced, but there seems no reason to expect the introduction of a protective duty to promote the production of the article. The import duty on sugar, whether beet or cane, varies according to its quality, and is approximately— d. On refined sugar ... ... ... ... ... ... I'Bl per lb. On raw sugar of a lighter colour than the Dutch standard, No. 9. T32 „ Eaw sugar darker than No. 9 ... ... ... ... I'l7 „ Molasses, syrup, &c. ... ... ... ... ... 0-64 „ On exportation, the duty is repaid to the exporter after the above scale. The quantity of sugar of all descriptions and molasses imported into this country was—in the year 1873, 56,211,577 Danish pounds; in 1874, 49,234,211; and the export during the same years amounted to 8,982,969 and 7,046,701 Danish pounds respectively. Copenhagen, 31st January, 1876. J. Pakenham.

GERMANY. Note.—Thaler of 30 groschen = 3s. Gulden or florin of 60 krcuzers = Is. Bd. Mark, of 100 pfenning = Is. Kilogramme = 220 IbB. avoirdupois. Centner = 110 lbs. avoirdupois. Lord Odo Russell to the Earl of Deeby. Mr Loed,— Berlin, 19th February, 1876. With reference to your Lordship's " Circular Commercial" despatch of 16th December, 1875, I have the honor to transmit herewith a table giving full statistics of the production and taxation of the beet-root sugar in Germany, from the year 1840, and also a copy of the statistics published by the Statistical Office, which gives the details respecting the importation of foreign sugar into Germany (see pages is., 58 and 59). As regards the bonusee paid on beet-root sugar when exported, the law of 26th June, 1869, contains the following provisions : — On the export of home sugar and of foreign sugar across the Customs Union territory, if the exported quantity amounts to at least 10 centners, a compensation is allowed on every centner 1. For raw sugar of at least 88 per cent, polarization, 3 thalers 4sgs. (9s. 4d.). 2. For candied, and for sugar in full white hard loaves up to 25 lbs. gross weight, or if triturated in presence of the Custom House officers, 3 thalers 25 sgs. (11s. 6d.). 3. For all other hard sugar and for all dry white sugar (not containing more than 1 per cent, of water), in crystallized or powdered form, of at least 98 per cent, polarization, 3 thalers 18 sgs. (10s. Bd.). I have, &c, The Earl of Derby, &c. Odo Eussell.