Our valuation of the direct imports from Spain being L.1,732,000 The Spanish valuation, 1,674,000 The public writers and statesmen of Spain have long held, and still maintain the opinion, that the illicit introduction into that country of British manufactures whose legal import is prohibited, or greatly restricted by heavy duties, is carried on upon a much more extensive scale than what is, or can be, the case.

The late Dr. Austin Flint used to say of these foods, that "the valuation by most persons outside of the medical profession, and by many within it, of beef tea or its analogues, the various solutions, most of the extracts, and the expressed juice of meat, is a delusion and a snare which has led to the loss of many lives by starvation.

Valuation is a widespread human practice.