Pangasinan sugar is of a beautiful white colour, but with a very inferior grain: it loses much in the sun-dryings, and is generally, I believe, mixed with the clayed Pampanga sugar, to give the latter a colour, although all the dealers deny doing it themselves, but are ready enough to believe, if told that their neighbours are in the habit of mixing both Cebu and it, in their pilones,--the first for the sake of cheapness, and the other for a colour. Pampanga sugar is of a brownish tinge, and when of good quality, of a strong grain. It possesses a very much greater quantity of saccharine matter than any other description of sugar I am acquainted with, and is consequently a favourite of the refiners at home and in Sweden. Taal and Cebu descriptions are never clayed separately, although, as before mentioned, the latter, on account of its cheapness, is occasionally mixed with Pampanga for claying. They are principally in demand for the Australian colonies, where Taal is generally preferred to Cebu (or Zebu), from its possessing more saccharine matter than the latter. Taal is generally so moist that it always loses considerably in weight, sometimes to the extent of about 10 per cent., and even more;--it is a strong sweet sugar. Cebu seldom loses so much as Taal, generally not more than 3 per cent. on a voyage of about two months' duration. All sugar is sold to the export merchants by the pecul of 140 lbs. English, and it is either paid for at the time of its delivery, or if a contract is made for a large quantity with a clayer, or other dealer, it is often necessary to advance a portion of the price to enable him to execute the order, and the merchants often do this long before a pecul of sugar is received from him, or any security given in return. This system prevails not only in sugar, but in all other articles of the agricultural produce of the islands, in the sale of which no credit is given to the purchaser. Sugar pays an export duty of 3 per cent. It should never be weighed except upon a hot dry day, as if there is the least moisture in the air it absorbs it, and adds considerably to its weight. In connection with sugar, it may be stated, that some very good rum is made at Manilla, although very little is exported. It is a monopoly of the Government, who farm it out to one of the sugar clayers at Manilla. Molasses are never shipped, but are used in Manilla for mixing with the water given to the horses to drink, most of them refusing to taste it unless so sweetened.