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There is a premium allowed on the exportation of tobacco manufactured in the United Kingdom.

According to official tables, the amount of the net revenue derived by the British Government on tobacco, was, in 1837, as follows: From customs i.

· £ sterling 3,417,663 From licenses

52219

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Equal to $18,167,526; of which, it were from American tobacco.

The average consumption of Great Britain, for 1838 and 1839, oi American leaf-tobacco, may be fairly estimated at 18,000 hogsheads, annually; which, at 1,200 pounds each, is 21,600,000 pounds.

The duty on which, at 3 shillings per pound, ren.
ders a revenue of

- - £ sterling 3,240.000 net. Licenses

52,000 Charges of collecting may be estimated at - 270,000

Gross revenue - - . . 3,562,000 Which, at $4 85 per £ sterling, is equal to $17,275,700.

SARDINIAN CONTINENTAL STATES.

The cultivation of tobacco, which is perfectly free in the island of Sadinia, is prohibited in the continental states of that kingdom.

There are three manufactories: one at Turin, one at Genoa, and one at Nice. They employ about 700 workmen, and produce, annually, about 3,153,600 pounds; of which, 225,000 pounds comes from the island of Sardinia, and the remainder from the United States, Amersfort (Dutch), Seg. hedino (Hungarian), and, also, leaf- tobacco from the Levant of Gerindge, Enos, Carada, &c.

The proportion of the mixtures are as follows:
Snuff, 1st and 2d quality, 25 per cent., Dutch ; 75 per cent., American.

3d quality, 75 per ct., American; 25 per ct., Seghedino.

4th quality, is made from the refuse of the manufactory. Carache snuff is made from leaf tobacco of the Levant. Cut, for smoking, 1st quality, from American.

2d quality, 30 per cent., American ; 70 per cent. Seg. hedino.

Cigars, from American tobacco.

The proportions of the tobacco, manufactured, are in for snuff, and for smoking tobacco.

The annual average consumption of manufactured tobacco may be estimated at, of smoking tobacco, 1,509,200 pounds; and of snuif, 2,670,70 pounds; total, 4,179,900 pounds. This is, however, only estimating 1119 consumption to be about equal to that manufactured in the kingdom; bui

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the real consumption of the country is, unquestionably, much greater; for, large quantities of leaf and manufactured tobacco are annually smuggled into the country.

The average quantities annually imported, through the custom-houses, may be estimated as follows: American

- 1,575,000 pounds. Dutch

· 450.000 do. Levant

675,000 do. Hungarian

675,000 do. Brazilian

270,000 do.

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The above represents the average amount of the purchases annually made by the régie, under sealed propositions. The introduction of for3 eign leaf-tobacco, although prohibited, except for the régie, is granted to . the entrepot real, but only to that of Genoa.

As for manufactured tobacco, the entry is prohibited, except that of Spain, and of the island of Sardinia; on the first of which a duty is levied, of $1 07, and on the Sardinian, 53 cents per pound.

The Havana cigars are likewise admitted, at a duty of one cent on each - cigar, if 1,000 of them do not weigh over 5 pounds. The tobacco des. .tined for the régie is not subject to any duty on entry. • The retailers obtain a deduction of 14 per cent. on the price paid to the regie.

The cultivation being absolutely interdicted, the contravention is punished by a fine of about $10, if the field has only been planted ; but if in a state of cultivation, the fine is then about $30.

The manufacture can only be carried on by the régie, it being a monopoly of the Government.

The sale is interdicted to individual enterprise. It being a monopoly of the state, the general administration of the excise is obliged to provide magazines and entrepots throughout the continental states. The storekeepers, established for the debit of the tobacco, distribute it to the retailers named by the general administration of the excise, and attached to their respective entrepots. The storekeepers are not permitted to retail to individuals. They are obliged to state, in duplicate, on the certificate of expedition, and at the bottom of their registers, the quantity of tobacco delivered to the retailer.

Should any one, except those named or employed by the excise, sell or retail tobacco, he would be subject to a penalty of about $5, and the confiscation of the tobacco. The excise officer who conceals tobacco which does not come from the excise, incurs pecuniary and corporeal punishment as a smuggler. The officers of the excise are obliged to give just and true weight, and not to adulterate it, &c., under a penalty of about $40. They are prohibited from manufacturing, in their houses, the tobacco of the régie, under a penalty of about $10.

The importation belongs only to the regie, except in the entrepot real of Genoa, where it can be imported by any one.

The circulation is interdicted, except under the sanction of the adininistration. The transit of tobacco destined for anotier country is permitted by means of a particular license granted by the excise administrction. The circulation from one magazine of the state to another, &c., must be accompanied by a certificate of expedition, delivered by the chief of the magazine. The conductors of the convoys of tobacco from the magazines of the Regie, who go out of the road which is marked for them on their certificates of expedition, or who do not show their certificate, are punished by a fine of about $20.

The exportation is permitted only from the entrepot real of Genoa.

ISLAND OF SARDINIA. Tobacco is cultivated in the neighborhood of Cagliari and Sassari. The quantity varies according to the supplies wanted for the manufactories. Those plantations in the neighborhood of Cagliari which have only been commenced within 8 to 10 years, have not been very successful.

The annual average crop in Sardinia may be estimated at about 375.000 pounds, and the average price at about $4 62 per 100 pounds.

There is one manufactory at Cagliari which employs about so persons: it produces about 236,000 pounds. In their mixtures, four-fifths are native tobacco, the other one-fifth of American and Levant—the greatest proportion being that of American, which is usually purchased at Marseilles and Genoa.

The prices of the tobacco manufactured in Sardinia are about 10 per cent. less than in the continental states of that kingdom.

The island of Sardinia purchases but little of foreign tobacco, as its inhabitants use almost exclusively native tobacco : it is yellow, and something like that of the Levant in its species, but it is not considered of a good quality.

It would seem that the native tobacco was not permitted to be esported; for the planters are obliged to deposite the totality of their crops in the mag. azines of the Government immediately after the crop is gathered ; and, since 1832, the administration retains, from the price paid to the planter, 3 per cent. on the quantity of leaf-tobacco sold and delivered by the planter.

The cultivation is declared free in all the island of Sardinia, but it can be considered as restrained, because the general administration, according to its wants, can grant or refuse permission to the planter.

The planter has to make, at the proper time, a declaration of the land he intends to cultivate, in order to obtain the prior authorization, and, immediately after the harvest, he is obliged to deposite the produce in the magazines of the Government.

The only means of control consist in the verification made by a commissary of the quantity planted, with the statements of reception by the guard-magazine.

The leaves are divided into five qualities by the inspectors chosen equally by the administration and by the planter. The prices are in proportion to each of these five qualities.

There is no tax on the cultivation, only the Government retains fro: the planter 3 per cent of the amount it has to pay him: this is for indemnification to the Government for the expenses of storage, examining, dc.

THE ROMAN STATES.

Tobacco is cultivated in the provinces of Ancona, Macerota-Ruti, Fro. zinone, Comeria de Roma, Farnese, and Benevento. All the cmp of tobacco of Benevento is delivered each year to the farm of Naples, in conformity to a treaty made with the Neapolitan Government.

The quality of the Roman tobacco is generally ordinary, with the exception of that of Frozinone and the Comeria de Roma, which are considered as of a tolerably good quality.

The quantity of land destined to this cultivation is each year fixed by the Roman Government.

The amount of the crop of the five first mentioned provinces may be estimated at about

- 765,000 lbs. And of Benevento

· 450,000 “

went

1,215,000 «

The prices of the native leaf-tobacco may be estimated as follows: 1st quality 5 cents per pound, 2d quality 3 cents, and 3d quality at 2 cents per pound.

There are three manufactories: one at Rome, one at Chiavedella, and one at Bologna., That at Rome furnishes to the wants of the capital and to those countries on this side of the Appenines; that at Chiavedella, the marches of Ancona and the dutchy of Urbin; that of Bologna, the legations.

The average of the three qualities of native tobacco may be estimated at $3 55 per 100 pounds. The prices are annually fixed by the Government.

There is also a premium granted by the Government of 10 per cent. to those cultivators who show that they have strictly conformed to the regulations of the Government.

The foreign tobacco which is used in the manufactories comes from America, Holland, Havana, and Germany. The mixtures are as follows: 1st species, pure native; 2d species, ļ native, í foreign; 3d species, pure foreign tobacco.

The annual average consumption may be estimated at 1,990,000 pounds. The purchases of foreign tobacco are usually made in England and at Marseilles. As the native tobacco is not sufficient for the wants of the régie, a considerable quantity of foreign tobacco is used in its manufactories.

The introduction of foreign manufactured tobacco is prohibited; it is only permitted on particular exceptions, and must in all cases be addressed to the régie. The régie is not subject to any duty on entry of tobacco.

The tobacco manufactured by the régie being of an inferior quality, its exportation is nearly nothing. The exportation of native leaf-tobacco is confined to those of Benevento to Naples, and of those native leaf-tobaccoes which have been refused by the surveyors of the régie.

The cultivation is permitted in the six provinces aforementioned. The quantity of land to be cultivated is fixed each year by the Government. The planter must first obtain an authorization from the apostolic chamber. Registers are opened in the districts where cultivation is permitted. The planter convicted of fraud or false declarations, is put oneside. No single authorization for more than 8,000 plants is granted, and no individual estate can have more than five permissions of 4,000 plants each. The produce remains with the planter until it can be carried without inconve. nience to the magazines of the régie; the transportation is at the expense of the planter.

In each magazine, surveyors, one of which is chosen by the apăstolic chamber, are encharged with its classification into three classes, viz: best, good, and common. Those of the 3d class are rejected, and can be er. ported without paying any duty.

The manufacture belongs to the régie, it being a monopoly of the state ; the sale also belongs to the state.

The circulation is interdicted, except under the sanction of the administration ; any contravention is considered as smuggling, and, as such, the tobacco is confiscated.

PRUSSIA. Tobacco is cultivated in the following provinces : Pomerania, Sesia, Province of Saxony, Western Prussia, Eastern Prussia, dutchy of Posen, Westphalia, and in the Rhinine provinces.

In 1805, the crop, according to Mr. Krug, was estimated at about 11,786,500 pounds, and worth $461,570. According to Doctor Ferber, the total crop in 1827 was 13,273,000 pounds, at which period sererad provinces had been added to Prussia which it did not possess in 1915.

The cultivation of tobacco is continually diminishing in the Rhinine provinces; this is attributed in part to the facility of obtaining leal-tobacco of a better quality, and cheaper, from the Grand dutchy of HesseDarmstadt, whence they import it without paying duties since the union of that country to the commercial league, and, in a great measure, to the smuggling which is carried on from Holland and Belgium.

The tobacco-manufactories are situated in Brandenbourg, at Berlin, Potsdam, Brandenburg, Schwedtt, Frankfort on the Oder, Prenzlau, C'nstrin, and Landsberg. Pomerania, at Coslin, Stralsund, Stolpe, Stittin, da Silesia, at Wartenberg, Oppein, Newmarck, Oblau, Brieg, Schweidnitz, Ratibor, Grunberg, Glogau, Gorlitz, Brezlau, Leignitz, &c. In the protince of Saxony, at Magdeburg, Gontheim, Burg, Egeln, Quedlinbourg, Aschersleben, Halberstadt, Wetemberg, Saltzwede, Stendel, Calbe, Torgau, Weissenfels, Heiligenstadt, Erfurt, Halle, Musebourg, Naumbourg, &c. In Eastern Prussia, at Koeisberg. In Western Prussia, at Dantzic, Elbing, and Gratdentz. In the dutchy of Posen, at Bromberg and Posen. In Westphalia, at Minden, Herfort, Bielfeld, Hamm, Paderborn, Warendorf, Altena, Soest, Hagen, Hoxter, Olpe, &c. In the Rhinine provinces, at Cologne, Mulheim, Dusseldorf, Duisbourg, Cleves, Kittorf, Wessel, sie. gen, Gummersback, Wippenfurtz, Riess, Gravenbrack, Geldern, &c.

The mixtures, divided in 110 parts, are as follows: 1st quality, 30 parts native, so parts foreign tobacco. 2d quality, 55 parts native, 55 parts foreign tobacco. 3d quality, 80 parts native, 30 parts foreign tobacco. 4th quality, 90 parts native, 20 parts foreign tobacco. 5th quality, 110 parts native.

The foreign tobacco is brought into the kingdom by the way of Amsterdam, Rotterdam, Belgium, Hamburg, Bremen, Stettin, Dantzie, kotnigsberg, &c., and is produced in North and South America, Turkey; Cuba, Porto Rico, Holland, Hungary, &c.

The imported leaf-tobacco and stems are absorbed by the manufac. tures. The manufactured foreign tobacco is intended for local consum

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