Cocoa and Chocolate
Duty on Cacao.
| 1855-1915. | 1915. | 1916. | 1919. | |
| Cacao beans per lb. | 1d. | 1-1/2d. | 6d. | 4-1/2d. foreign, 3-3/4d. British |
| Cacao butter per lb. | 1d. | 1-1/2d. | 6d. | 4-1/2d. foreign, 3-3/4d. British |
| Cacao shells per cwt. | 2s. | 3s. | 12s. | 6s. foreign, 5s. British |
In considering this duty and its effect on the price of the finished article, it should be remembered that there are substantial losses in manufacture. Thus the beans are cleaned, which removes up to 0.5 per cent.; roasted, which causes a loss by volatilisation of 7 per cent.; and shelled, the husks being about 12 per cent. Therefore, the actual yield of usable nib, which has to bear the whole duty, is about 80 per cent. It may be well to add that the yield of cocoa powder is 48 per cent. of the raw beans, or roughly, one pound of the raw product yields half a pound of the finished article.