The manufacture is free to any one, but subject to a patent-tax, common to all commercial classes.

It can be imported by any one, but subject to a duty on entry. There are no particular formalities or restrictions attending it. The duty on entry is only charged on tobacco coming from foreign countries not belonging to the commercial union. The circulation in the interior is free. No particular formalities or restrictions attend its exportation, it being, however, subject to an export duty.

THE ELECTORATE OF HESSE.

Tobacco is cultivated in the circles of Witzenhausen, Eschwege, Rottembourg, Ofgeismar, and Schmalkader.

The average annual crop may be estimated at 1,076,000 lbs., the best quality of which at $3 70 to $5 per 100 lbs. There are 25 manufactories, not including the numerous spinneries of tobacco. They are at Cassel, Carlshafen, Eschwege, Wanfried, Witzenhausen, Marbourg, Frankenberg, Hersfeld, Brotterode, Hanau, and Gelnhausen. They manufac ture, principally, smoking tobacco. The average price of that most generally in use is 163 cents, and snuff 19 cents, per pound.

Almost all the native leaf-tobacco is exported principally to Prussia. The cultivation can be undertaken by any one, on paying a duty apportioned to the quantity and quality of the land under cultivation. To determine and guaranty this tax, every cultivator of five square rods or more is obliged to indicate to the Government, before the end of July, the situation and the quantity of land under cultivation. The administration verifies this through a town functionary, then fixes the tax to be paid, and notifies the amount to the cultivator, who has to pay into the treasury the excise duty as soon as he has parted with one-half of his crop; and in all cases, at the latest, at the end of July of the following year, if it should happen that he has not before that time disposed of his crop. The lands under tobacco cultivation are divided into four classes, and are taxed accordingly.

The manufacture is subject to a patent-tax, common to all industry. To establish a manufactory, it is necessary to obtain a permission or concession, which the manufacturer must first procure.

Tobacco is subject to a duty on entry, but can be imported by any one, there being no particular formalities or restrictions. The leaf and manufactured tobacco of Bavaria, Wurtemberg, and the grand dutchy of Hesse, are subject to a transit duty on passing through the territories of the electorate.

The circulation is free, there being no particular formalities or restrictions.

The exportation is not attended with any particular formalities or restrictions, but subject to an export duty. On foreign tobacco manufactured in the electorate, and exported to countries not belonging to the commercial union, a part of the entry duty is returned; but the exportations to such countries may now be considered as nothing.

KINGDOM OF SAXONY.

Tobacco is cultivated in the neighborhood of Zittau, Budissen, Perna, Dresden, Musen, Leipzic, and Grimma. The annual produce may be estimated at about 225,000 lbs., worth from $2 44 to $3 70 per 100 ibs.

There are 20 large manufactories, viz: at Leipzic, Wurzen, Oschatz, Perna, Schaudau, Ostritz, and in the village of Wiesenthals, employing about 400 persons. They manufacture, in about equal proportions, smoking tobacco and snuff. The American tobacco they get from Bremen and Hamburg.

There is a very heavy tax on the land cultivated with tobacco. The lands are divided into four classes, and taxed accordingly. The high tax on the first three classes is only applicable to a small part of that which is under cultivation. The greatest proportion only pays the tax on the fourth class.

The regulations and formalities attending the cultivation, manufacture, sale, importation, circulation, exportation, &c., are similar to those in vigor in the electorate of Hesse.

AUSTRIAN EMPIRE.

In Austria proper the cultivation of tobacco is interdicted, but is permitted in Gallicia, southern Tyrol, Government of Venice, on the right side of the river Brenta, and in Hungary, in which countries it is cultivated to a considerable extent, particularly in Hungary.

The average price of the native leaf-tobacco, not including that of Hungary, may be estimated at $3 per 100 lbs. There are nine manufactories, viz: at Hainbourg, in Lower Austria, where about 1,000 persons are employed; at Sedlitz, in Bohemia; Joding, in Moravia; Venika, in Gallicia; Furstenfeld, in Styria; Schwartz and Trient in Tyrol; and in Milan and Venice. They employ from 200 to 300 persons each. The proportions they manufacture are, say seven-eighths smoking tobacco, and one-eighth snuff.

By mixing Hungarian leaf-tobacco with the very best of the American, and also with the very best of the Levant, the Austrians have succeeded in producing more than twenty different qualities of snuff; four of corded tobacco; four of cigars; and eighteen of cut tobacco, for smoking in pipes. Generally, all these qualities are manufactured with the greatest care, and their qualities are good; consequently, foreign manufactured tobacco is but little used, and is imported only in small quantities.

The Government has decided that the Hungarian leaf-tobacco shall enter for at least one-half in the supplies wanted for the privileged manufactories.

All the foreign tobacco imported is consumed in the country. The duty on entry of leaf-tobacco is $5 58, and on manufactured $15 32 per 100 lbs.

In those countries of the Austrian empire where a monopoly exists, that is to say, in all the empire except in Hungary, the cultivation is not permitted but by an authorization from the authorities, delivered annually. These permissions, however, are limited to the number of plantations considered necessary to furnish sufficient for the wants of the manufac tures of the régie, and the total produce has to be delivered to the régie at prices fixed by itself. The cultivation can only be permitted in some well-enclosed districts, which can, consequently, be more easily guarded, and on a fixed extent of ground. The plantation, even, is subjected to particular regulations, and inspected by the agents of the régie. The price paid by the régie naturally varies from year to year.

The manufacture belongs to a régie, or a monopoly of Government. The sale, also, is in the hands of the régie. The sales are effected through a commissary of the régie, either in the manufactories of the administration or in the grand depots which take their merchandise from those manufactories, and sell in wholesale to the consumers or to the small retailers. The wholesale merchants obtain from the régie a certain per centage on the sale of the tobacco, and the small retailers obtain their benefit from the difference in the price of purchase and the retail price. The importation belongs to the régie. It is subject to a duty on entry, and the taxes of passport.

The circulation is interdicted, except under the sanction of the administration.

The régie makes its principal purchases at Bremen, Hamburg, and in Holland. It addresses a circular to the chief merchants of those countries, indicating the quantity, quality, price, and period of delivery. He who undertakes to furnish, must provide a considerable security, which serves as a guarantee for the delivery and for the quality. This security having to be furnished at Vienna, the foreign merchant is sometimes exposed to great vexations.

HUNGARY.

The cultivation of tobacco is entirely free as well as its manufacture. The cultivation is very extensive and the produce considerable. The average price may be estimated at $6 92 to $7 70 per hundred pounds. The manufacture of cigars is usually confided to women who get from 121 to 13 cents per day; each workshop with three women can make from 1,000 to 1,200 cigars per day; these cigars are put into boxes of 500 and 1,000 each. It is particularly at Fiume, that they manufacture cigars and also snuff and cut tobacco, for the consumption of the interior and for exportation.

The legal exportation of the leaf-tobacco which is usually made from the port of Fiume, is about 90,000 pounds annually. There is a small duty on exportation.

The circulation and exportation of tobacco are not subject to any particular formalities or restrictions.

KINGDOM OF BAVARIA.

The principal tobacco-manufactories are at Augsburg, and at Nurnburg. At Augsburg, Messrs. Lotzbeck & Co., who are among the principal manufacturers in Bavaria, use from 5,000 to 6,000 cwt. of American tobacco; they make their purchases principally at London.

At Nurnburg, there are many very important manufactories, in all seventeen. About 20,000 cwt. of American tobacco are used by them.

In 1834, 50,000 cwt. of tobacco were raised in the neighborhood of Nurnburg; since then the average may be considered from 30,000 to 40,000 cwt. annually; the quality very inferior to the American.

In 1828, the duty on American tobacco was five florins per Sp. centner of 120 pounds, equal to $1 62 per 100 pounds American; but on joining the great union of customs, it adopted the high Prussian tariff.

Until 1821, tobacco was a Government monopoly. At present the cultivation, manufacture, sale, circulation, &c., of tobacco are free, being only subject to the same rules and regulations as every other species of industry.

The kingdom of Bavaria, produces about 150,000 cwt. of tobacco annually. The quality is very inferior to that of the American. The palatinate tobacco is better than that of Nurnburg.

THE TWO MECKLENBURGS, SCHWERIN AND STRELITZ. '

The quantity of tobacco grown in the two Mecklenburgs, is from 20,000 to 25,000 cwt. annually; the greater part is produced in Mecklenburg Strelitz, say four-fifths of the whole.

The importation of leaf-tobacco may amount to from 4,000 to 5,000 cwt. annually, of which 2,000 to 3,000 cwt. from the United States, chiefly from Maryland, some Kentucky, and Ohio, and about 500 to 700 cwt. from Virginia; nearly 2,000 cwt. West India tobacco are imported, of which about three-fourths from Porto Rico, some from Cuba, and a small quantity from South America.

If the native crop of tobacco fails, an importation from Russia is resorted to by the tobacconists, as likewise of Prussian and Bavarian tobacco, and in that event American stalks are manufactured to some extent.

At Rostock, the duty on Mecklenburg tobacco is fixed at 12 shillings, Hamburg currency, per cwt., on foreign at 18 shillings, equal to about 11 pence sterling and 16 pence sterling.

Transatlantic tobacco is mostly imported into the Mecklenburgs, from the Hanse Towns by sea.

In 1839, there were twenty-three tobacco-manufactories in the two Mecklenburgs.

In Mecklenburg-Schwerin, there is no fixed tariff for the whole dukedom; each town may be said to have a tariff of its own, but which is very low throughout Mecklenburg.

Foreign tobacco is seldom used for mixing with the native. Tobacco from Maryland, Kentucky, Ohio, Porto Rico, and South America, is employed for smoking in pipes, Cuba, and St. Domingo, for making segars, and Virginia, for snuff.

Maryland, of a light yellow or buff color, and scrubs, are the sorts of tobacco the most in use in the two Mecklenburgs, excepting of course the native tobacco.

It is in contemplation to cut a new canal to connect the Elbe and the Baltic, passing through Rostock, which will greatly facilitate its trade with the interior of Germany, and there will then be wanted a much larger quantity of the agricultural produce of the United States, chiefly of tobacco and rice.

The cultivation, manufacture, sale, circulation, &c., of tobacco are not subjected to any other formalities than those on any other article.

POLAND.

Tobacco is cultivated in the neighborhood of Kalist, and in the palatinates of Plock, and of Moravia, in which countries the crop may be esti mated at from 2,737,125 to 3,649,500 pounds annually. The prices from $3 10 to $7 33, per hundred pounds, according to its quality.

There are five manufactories, viz: at Powaski, a village near Warsaw, at Krosniewice, at Wielun, at Lublin, and at Augustow; they employ from 400 to 600 persons, and produce from 2,840,500 to 3,654,000 pounds. The foreign tobacco which is used in those manufactories, comes from Holland, America, Russia, and Turkey.

The whole crop of the country is frequently purchased by the adminis tration. The administration gets from foreign countries two kinds of tobacco, one entirely manufactured which is delivered in that state to the consumer, and the other, half manufactured. The American leaf-tobacco is used for making superior qualities of smoking tobacco and snuff. The Government obtains about $224,000 from the régie or administra tion of tobacco.

The cultivation is free to any one, but a declaration must be made, and the extent of ground determined; the field, however, cannot be less than a certain size. The planter must, under penalty of confiscation, transport the quantity gathered out of the boundary of the village where it was planted. If afterward this tobacco has not been sold to the manufac turers in the country or exported, it must be put in deposite in a locality and under the key of the agent of the public revenue, the nearest to the place of culture. The planters are subject to the control of the officers of the administration of tobacco.

The manufacture is interdicted to individuals, it being a régie; the commerce of tobacco, that is to say, the manufacture and the sale, belong exclusively to the state, the operation of which is confided to an administration, the chief of which is in fact one of the farm. It maintains at its expense the manufactories, purchases and sells the tobacco, and pays to the public treasure the sum agreed on; if the revenue exceeds that sum, the excess belongs in part to the state, and a part to the régie or farm, to which is given the name of the governmental administration. The sale to the consumer of the tobacco manufactured by the administration is effected exclusively by distributors who are patented.

The importation is interdicted, except to the administration of the regié. The commission of the finances of the treasury, on the demand of the administration for the Government, grants licenses for importations.

THE SWISS CANTONS.

Canton of Berne.-The small quantity of tobacco which is cultivated in this canton is not worth mentioning, and the quality is very common. All that is imported is consumed in the country, as well as the little native which is raised.

The duties on entry are as follows: on leaf-tobacco, 164 cents per 100 lbs.; on manufactured, $1 20 per 100 lbs.

The cultivation is free, there being no particular formalities or restrictions.

To establish a manufacture, it is only necessary to procure a permission, which the manufacturer must first obtain, and on payment of a patent tax, as on all other professions.

The importation is open to any one, but subject to a duty on entry, there being no particular formalities or restrictions.

The circulation is free, it not being subject to any particular restrictions or formalities.

The exportation is subject to a duty.

Canton of Lucerne.-'I'hat which is imported is for the consumption of the country; none is cultivated in the canton. The manufacture can be undertaken by any one, but there are no manufactories in the canton.

Tobacco can be imported by any one, but subject to a duty of entry of 14 cents per 100 lbs.