Section 1, paragraph 231, of the act entitled "An act to reduce revenue and equalize duties on imports and for other purposes," approved October 1, 1890, provides:

"231. That on and after July 1, eighteen hundred and ninety-one, and until July 1, nineteen hundred and five, there shall be paid, from any moneys in the Treasury not otherwise appropriated, under the provisions of section three thousand six hundred and eighty-nine of the Revised Statutes, to the producer of sugar testing not less than ninety degrees by the polariscope, from beets, sorghum, or sugar cane grown within the United States, or from maple sap produced within the United States, a bounty of two cents per pound; and upon such sugar testing less than ninety degrees by the polariscope, and not less than eighty degrees, a bounty of one and three-fourth cents per pound, under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe."

It is the opinion of this Commission that the expression "testing ... degrees by the polariscope," used with reference to sugar in the act, is to be considered as meaning the percentage of pure sucrose the sugar contains, as ascertained by polarimetric estimation.

It is evident that a high degree of accuracy is necessary in the examination of sugars by the Bureau of Internal Revenue, under the provisions of this act, inasmuch as the difference of one-tenth of one per cent. in the amount of sucrose contained in a sugar may, if it is on the border line of 80°, decide whether the producer is entitled to a bounty of 1¾ cents per pound (an amount nearly equivalent to the market value of such sugar) or to no bounty whatever. It is desirable, therefore, that the highest possible degree of accuracy should be secured in the work, for while many sugars will doubtless vary far enough from either of the two standard percentages fixed upon in the act, viz., 80° and 90°, to admit of a wide margin of error without material consequences, yet a considerable proportion will approximate to them so closely that a difference of a few tenths of a degree in the polarization will change the classification of the sugar.

A very high degree of accuracy may be obtained in the optical estimation of sugars, if the proper conditions are observed. Such conditions are (1) accurately graded and adjusted instruments, weights, flasks, tubes, etc.; (2) skilled and practiced observers; (3) a proper arrangement of the laboratories in which the work is performed; and (4) a close adherence to the most approved methods of manipulation.

On the other hand, if due observance is not paid to these conditions, the sources of error are numerous, and inaccurate results inevitable.

We will endeavor to point out in this report the best means of meeting the proper conditions for obtaining the highest degree of accuracy consistent with fairly rapid work. It would be manifestly impossible to observe so great a refinement of accuracy in this work as would be employed in exact scientific research.

This would be unnecessary for the end in view, and impossible on account of the amount of time that would be required.

I. - Instruments And Apparatus

It is of the greatest importance that the polariscopes and all apparatus used in the work shall be carefully and accurately adjusted and graduated, and upon a single and uniform system of standardization. Recent investigations of the polarimetric work done in the customs branch of the Treasury Department have shown that a very considerable part of the want of agreement in the results obtained at the different ports was due to a lack of uniformity in the standardization of the instruments and apparatus.

(a.) The Polariscope. - There are many different forms of this instrument used. Some are adapted for use with ordinary white light, and some with monochromatic light, such as sodium ray. They are graduated and adjusted upon various standards, all more or less arbitrary. Some, for example, have their scales based upon the displacement of the polarized ray produced by a quartz plate of a certain thickness; others upon the displacement produced by an arbitrary quantity of pure sucrose, dissolved and made up to a certain volume and polarized in a certain definite length of column. It would be very desirable to have an absolute standard set for polariscopic measurements, to which all instruments could be referred, and in the terms of which all such work could be stated. This commission has information that an investigation is now in progress under the direction of the German imperial government, having for its end and purpose the determination of such data as will serve for the establishment of an absolute standard. When this is accomplished it can easily be made a matter of international agreement, and all future forms of instruments be based upon it.

This commission would suggest that the attention of the proper authorities should be called to the desirability of official action by this government with a view to co-operation with other countries for the adoption of international standards for polarimetric work. Until this is done, however, it will be necessary for the Internal Revenue Bureau to adopt, provisionally, one of the best existing forms of polariscope, and by carefully defining the scale of this instrument, establish a basis for its polarimetric work which will be a close approximation to an absolute standard, and upon which it can rely in case of any dispute arising as to the results obtained by the officers of the bureau.

For the instrument to be provisionally adopted by the Internal Revenue Bureau, this commission would recommend the "half shadow" instrument made by Franz Schmidt & Haensch, Berlin. This instrument is adapted for use with white light illumination, from coal oil or gas lamps. It is convenient and easy to read, requiring no delicate discrimination of colors by the observer, and can be used even by a person who is color blind.