Tobacco not fermented, blancs, of Levant tobacco, say Carada, Dramma' Sultanino, Guardino, &c.

Snuff, fermented tobacco, 1st class, of Virginia, Baza, &c.

The common tobaccoes of the 3d and 4th classes are made from the refuse of all the abovementioned leaf-tobacco.

The annual average consumption may be estimated, in smoking-tobacco and cigars

Snuff

118,125 lbs.

194,800 lbs.

312,925 lbs.

Only leaf-tobacco is imported from foreign countries. In 1834 the Government obtained a gross amount of revenue of $106,400 from tobacco.

The cultivation is entirely interdicted; and its contravention is punished by a fine of about $40, beside confiscation of the tobacco under cultivation. The manufacture is interdicted to individuals, it being a monopoly of the state.

The sale is not permitted to be made by individuals, it being for the exclusive account of the Government. Several magazines, established in the dutchy, are supplied from the manufactory. The storekeepers have a fixed salary. To each magazine there is a certain number of retailers, who are supplied from it, and pay cash at the price of the tariff. The benefit to the retailer results even from the tariff, which determines the price of sale from the magazine to the retailers, and also the retail price to the consumers. The retailers are named by the administration of the indirect contributions, and are furnished with a permission. The illegal sale is punished with a fine of about $20, and the tobacco is confiscated.

Importations can only be made by the state. The illegal manufacturing is punished with a fine of about $100, beside the confiscation of the tobacco and of the utensils used in its manufacture.

ENGLAND.

No tobacco is permitted to be cultivated in either of the three kingdoms. In 1833 there were 741 tobacco manufactories, viz: 295 in England, 146 in Scotland, and 300 in Ireland, employing 20,000 persons; and they produced an annual average of smoking and chewing tobacco 19,382,800 Ibs.; of cigars, 255,000 lbs. ; snuff, 3,928,000 lbs.: total, 23,565,800 lbs.

The retailers amounted to 156,850 in the three kingdoms, viz: 100,281 in England, 43,778 in Scotland, and 12,791 in Ireland.

The manufactories are distributed all over the country. According to information from an English broker, a few years ago there were annually manufactured in cigars 203,600 lbs., in smoking and chewing tobacco 17,123,400 lbs., and 3,567,375 lbs. snuff. It is to be remarked, however, that all the above statements respecting the quantity manufactured are but approximative, but they are not far from the truth; and they will at least serve to afford an idea of the proportions of the different articles manufactured. But according to official information, the importation of leaf-tobacco for the consumption of the interior, on an average of fourteen years, was 18,992,000 lbs., and the weight being increased by manufacturing to about 25 per cent., one can therefore safely estimate the quantity manufactured, and also the consumption, at 23,743,000 lbs. ; for the exportation

of the tobacco manufactured in the country is nearly nothing, and only about 85,500 lbs. of foreign manufactured tobacco are consumed in the country.

In 1835, the prices of tobacco manufactured in England were as follows: Cut or rolled tobacco, for the pipe, for smoking, 79 cents to 90 cents per lb.; snuff, 79 cents to $1 24 per lb.; cigars, English manufacture, $1 34 to $4 06 per lb. ; cigars, foreign manufacture, $3 61 to $6 32 per lb.

The average quantity imported for the two years of 1834 and 1835, was, of leaf-tobacco, 32,665,700 lbs., of manufactured and cigars 650,000 lbs., and of snuff 465 lbs. ; of which, 32,012,000 lbs. leaf-tobacco, 425,142 lbs. of manufactured, &c., and 11 lbs. snuff, came from the United States.

Of the above average importations of 1834 and 1835, there remained in the United Kingdom, for the consumption of the country, 22,000,000 lbs. of leaf-tobacco, 146,407 lbs. of manufactured and cigars, and 177 lbs. of snuff.

The total quantity of importations varies extremely from year to year. In 1834, there were imported 40,237,800 lbs., and in the year 1835, 26,316,000 lbs. ; making a difference of 13,921,800 lbs. ; which difference was almost entirely in the importations from the United States, which, in 1834, were 39,180,000, and in 1835 only 25,639,500 lbs.

In 1836, there were imported 32,232,907 lbs. of leaf-tobacco; in 1837, 27,144,107 lbs. In 1836, there were exported 12,319,405 lbs.; in 1837, 17,341,587 lbs.; in 1836, there were retained for home consumption 22,150,785 lbs. ; in 1837, 22,321,489 lbs. of leaf-tobacco. The duty is 2s. 9d. 663 cents per lb., from British possessions in America, and from other parts 3s. per lb. 723 cents.

In 1836, there were imported of manufactured tobacco and cigars 168,668 lbs. ; in 1837, 632,186 lbs. In 1836, there were exported 432,661 lbs. ; in 1837, 302,869 lbs.; and retained for consumption in 1836, 158,182 lbs. ; in 1837, 144,385 lbs.: duty 9s. per lb.=$2 181 per lb.

In 1836, there were imported of snuff 13,580 lbs.; in 1837, 4,153 lbs. Exported in 1836, 3,496 lbs. ; in 1837, 3,472 lbs.; and retained for consumption in 1836, 508 lbs. ; in 1837, 351 lbs.: duty 6s. per lb.=$1 451 per lb.

Of British manufactured tobacco and cigars, there were exported in 1836, 55,151 lbs. ; in 1837, 63,682 lbs. ; and of British snuff in 1836, 13,554 lbs. ; in 1837, 11,119 lbs.

The total amount of net revenue to the British Government from tobacco, not including the excise, was, in 1836, £3,397,102 sterling; and in 1837, £3,417,663 sterling; eleven-twelfths of which are derived from the tobaccoes of the United States.

The average importations for fourteen years, say from 1820 to 1833, were as follows: Leaf-tobacco, 32,665,786 ĺbs.; manufactured and cigars, 650,014 lbs. ;.snuff, 468 lbs.

And the annual average consumption and re-exportation for ten years, say from 1824 to 1833, were

The exportation of manufactured tobaccoes is about equal to the importation.

The taxes on manufacturing are, tax on license for the annual manufacturing of, under 20,000 lbs., $23 50; from 20,000 lbs. to 40,000 lbs., $47; from 40,000 lbs. to 60,000 lbs., $70 50; from 60,000 lbs. to 80,000 lbs., $94; from 80,000 lbs. to 100,000 lbs., $117 50; and above 100,000 lbs., a tax of $141 annually, beside which, the license for retailing is $115 per year.

The expenses of the customs and excise departments for collecting these duties and taxes, not including the heavy expense attending the preventive service, was said to be, a few years ago, as follows: For the customs, 7 per cent., and for the excise 5 per cent.

The net produce of the customs and excise was as follows: Leaf-tobacco (average of 13 years, from 1820 to 1832) Manufactured and cigars (average of 10 years, from 1824 to

$15,469,624

178.559

Licenses to manufacturers (1833)

Licenses to retailers (1833)

512

29.179

199,198

15,877,072

The amount produced by the licenses to the manufacturers and retailers may be estimated as follows: In the United Kingdom— Manufacturers in England, $16,440; Scotland, $4,562; Ireland, $9,878. Retailers 169,031

16,038

13.189.

The importations of American tobacco into England are not merely for the consumption of the country, but it is likewise for re-exportation to every part of Europe, whose merchants and manufacturers seek in the great entrepots of England the quantities necessary for the consumption of their countries.

The tobacco arriving in England is admitted to entrepot, where it can remain six years without other expenses than a storage duty.

The enormous duty of 3s. per pound obliges the manufacturer to supply himself with small quantities at a time, in consequence of which the entrepots are always largely supplied, and speculators find the facility of a great choice.

At the time of its entry into the entrepots, the tobacco is weighed, stripped of its staves, &c., by the officers of Government, and the owners are not permitted to assist at this operation. After the weighing, the officers encharged with the direction of the operation establish the result by enregistering it, and to which full faith has to be given. It is upon that weight that the tobacco is always sold, whatever may have been the time it has remained in the entrepots, without the purchaser being enabled to demand a verification of the weight, which, if it should by exception be granted to him, would occasion great expenses, to be borne entirely by himself.

Usage, however, has established conditions very favorable to the buyer, the seller having to allow him as follows: 38 lbs. for good weight per hhd. for loss of weight by drying, and to deliver him 104 lbs. for every 100 lbs. he pays for. The seller likewise allows 3s. 7d. per hhd. to compensate, in

part, the expenses at the charge of the purchaser. The seller grants, also, 2 per cent. as bonification on the value of the. tobacco, and a discount of 2 months, at the rate of 5 per cent. per annum, when the sales, as is usually the case, are made for cash.

Beside the tobacco which is sold from the entrepots, there are very considerable transactions in England, chiefly in the London market, under a particular form, known by the name of floating cargoes. These are cargoes, shipped generally at the commencement of the season, from the United States to Portsmouth, Plymouth, and especially to Cowes, but without a fixed destination of a positive port of unloading, which, at the choice of the purchaser, can be directed to any port not farther north than Hamburg or Bremen, nor farther south than Gibraltar.

These cargoes can remain 14 days in the three ports above-mentioned, without other declaration than that of their nature (floating curgoes); during these 14 days, or sooner, if the consignee has been previously informed of. their shipment, he endeavors to dispose of them. Many of these cargoes are sold for Belgium and Holland, from whence they are sent into the interior of Germany. The seller has to deliver these cargoes at the port designated by the purchaser, free of freight, insurance, and of all other ex

penses.

The following will show the number of registered tobacco-manu factories and tobacco-dealers on the 10th of July, 1835, in the United Kingdom:

The cultivation of tobacco in England is interdicted, totally and absolutely interdicted.

Certain persons may become manufacturers of tobacco, by subjecting themselves to certain regulations, duties of license, &c. Each manufacturer must prove the legal introduction into his manufactory of every portion of tobacco, by the exhibition of a permit of removal, delivered to the seller by the excise, and to the purchaser by the seller-assiduous surveillance of all the operations of the manufacture by an officer of the excise, and precautions taken to prevent fraud or connivance on the part of the agent or overseer of the excise.

'There is an annual tax on licenses; these licenses are delivered by the excise administration, which likewise levies the tax. The offer to pay the license is not sufficient to become a manufacturer; it is necessary that. the manufacturer residing in London should have a rent of £10 sterling per annum, or above that sum, that he be taxed, and pay the taxes to the parish. In every other part of England he must be taxed, and also pay the taxes of the church, and poor tax, if any exist. No manufactory can be established at a less distance than five miles from the coast, except in certain designated ports, and in marketable towns.

If tobacco is moved from one place to another without a license, it is confiscated, and the manufacturer is subjected to a fine of £200 sterling. The shopkeepers or retailers who sell smoking tobacco or snuff without a

certificate, or neglect to make their entries on their registers, or resist an officer, &c., are subject to a fine of £50 sterling, and the confiscation of the merchandise.

The manufacturer must give a manufacturing advice for the least operations in his commerce. When an operation is commenced, if it is not finished in the fixed time, the manufacturer can be subjected to a fine or confiscation of the merchandise, unless it has arisen from an inevitable accident.

The manufacturer cannot undertake at the same time more than three operations in the same class of manufacture; and the time of these operations is rigorously fixed beforehand.

The manufactured article is afterward weighed in the presence of an officer of the excise, as soon as the operation is finished, of which these officers must be informed beforehand, under a penalty of £50 sterling to 100 sterling, according to the kind of tobacco in manufacture.

In case the manufacturer does not put oneside the stems which he must separate from the leaves, he is punished with the same fine, and besides, the merchandise is subject to confiscation. The manufactured article, and that in process of manufacture, and that not manufactured, must be ticketed, and preserved separately. The notice of manufacture is null, if the manufacturer does not commence within an hour after the arrival of the officer. No notice can be given except between 6 o'clock in the morning and 8 o'clock in the evening.

It is not permitted to manufacture any kind of cut tobacco in rolls or in carrotts for exportation, with other substances than with leaves separated from their stems, under penalty of a fine of £200 sterling, and confiscation of the tobacco.

If the weight of the tobacco which is found at a manufacturer's exceeds the credit which is allowed to him, the excess is confiscated, and he is subject to a fine of £100 sterling. He incurs the same fine in case he makes a false or inexact declaration of the weight he has of tobacco.

A double fine is exacted in case he prevents the officer from proceeding to weigh the tobacco.

Adulterated tobacco is confiscated.

Persons who manufacture without authorization, and who imitate the excise paper, and those that counterfeit the models and the types of the licenses, &c., are considered as felons, and condemned to transportation. A fine of £500 sterling is incurred by the counterfeiting the demand for a license, or for the wrong usage or the fraudulent obtaining of these li

censes.

The officer who delivers false licenses is condemned as a criminal, and subject, also, to a fine and imprisonment. Seized merchandise is confiscated, even if a license is produced, unless the owner can prove that the duties on same have been paid. There are many other formalities not less frivolous, many penal dispositions not less severe, which, together, form a complicated legislation difficult to fulfil, and dangerous to evade. It consequently has been shown, by the most decisive evidence in the inquiry on tobacco in 1833, that these regulations are not rigorously enforced, and that they are relaxed by the officers of the excise themselves, from the fact of the severity and the continual watchfulness which the letter and spirit of these statutes require. The dispositions relative to the manufacture and sale of tobacco in Ireland, are nearly the same as in England.