The McKinley bill of April, 1891, was the first national legislation to encourage the beet industry. It called for a bounty of two cents on each pound of domestic sugar produced testing over 90 degrees, and admitted beet seed and sugar machinery free of duty. This encouraged the Oxnards to build the factories at Norfolk, Nebraska, and Chino, California, of which mention has already been made. At the same time Thomas R. Cutler and his associates put up a beet factory at Lehi, Utah, which state offered a bounty in addition to that granted by the Federal government. The tariff act of August 28, 1894, abolished the bounty on sugar and fixed an ad valorem duty of 40 per cent. As a result of the loss of the bounty and the financial stress that reigned at that time, no beet factories were started except that at Menominee Falls, Wisconsin, which was a flat failure. The following résumé of the United States tariffs on sugar since the year 1846 may be found useful for purposes of reference: Tariff act July 30, 1846: All sugars 30 per cent ad valorem. Tariff act March 3, 1857, to be effective from and after July 1, 1857: All sugars 24 per cent ad valorem. Tariff act March 2, 1861, effective April 1, 1861: ¾c per pound on raw, 2c per pound on refined. Tariff act August 5, 1861: 2c per pound on raw. Sugars above 12 D. S. and not yet refined, 2½c per pound. 4c per pound on refined. Tariff act July 14, 1862, effective August 1, 1862: Sugars not above 12 D. S., 2½c per pound. Sugars above 12 D. S., not above 15 D. S., 3c per pound. Above 15 D. S., not above 20 D. S., and not stove dried, 3½c per pound. Refined and above 20 D. S., 4c. Joint resolution of April 29, 1864, in effect for sixty days: Sugars not above 12 D. S., 2½c per pound plus 50 per cent equals 3¾c per pound. Sugars above 12 D. S. and not above 15 D. S., 3c plus 50 per cent equals 4½c per pound. Sugars above 15 D. S. and not above 20 D. S., 3½c per pound plus 50 per cent equals 5¼c per pound. All refined sugars 4c per pound plus 50 per cent equals 6c per pound. Tariff act June 30, 1864, effective July 1, 1864: Sugars not above 12 D. S., 3c per pound. Sugars above 12 D. S., not above 15 D. S., 3½c per pound. Sugars above 15 D. S., not above 20 D. S., and not stove dried, 4c per pound. All refined sugars and all sugars over 20 D. S., 5c per pound. Tariff act July 14, 1870, to be effective on and after December 31, 1870, which means January 1, 1871. Later amended by tariff act of December 22, 1870, to be effective immediately: Sugars not above 7 D. S., 1¾c per pound. Sugars above 7 D. S., not above 10 D. S., 2c per pound. Sugars above 10 D. S., not above 13 D. S., 2¼c per pound. Sugars above 13 D. S., not above 16 D. S., 2¾c per pound. Sugars above 16 D. S. and not above 20 D. S., 3¼c per pound. All sugars above 20 D. S. and all refined, 4c per pound.