There are no particular formalities or restrictions attending the circulation of tobacco.

No particular formalities or restrictions attend the exportations, except a duty of export.

Canton of Unterwalden (upper).—All which is imported is for the consumption of the country. The duty is 1 cents per 100 lbs.

The cultivation is free, but there is none raised.

The manufacture is free to any one, but there are no manufactories. The importations can be made by any one, but subject to a duty on entry.

The circulation is not subject to any particular formalities or restrictions. There is a small duty on exportation.

Canton of Basle.-Imported solely for consumption; duty 4

cents

per 100 lbs. They use principally the tobacco in leaves from Alsace and from the Palatinate (Germany).

The cultivation is free, but there is none cultivated.

There are no particular formalities or restrictions attending the manufacture or the sale of tobacco.

It can be imported by any one, but subject to a duty on entry. The circulation is not subject to any particular formalities or restrictions. There is a small duty on exportation.

Canton of Grisons.-Imported solely for consumption; the cultivation and manufacture of tobacco are of very little importance. The duty is 761 cents per 100 lbs.

There are no particular formalities or restrictions attending the cultivation or manufacture or sale of tobacco.

It can be imported by any one, but subject to a duty on entry and a duty on consumption The circulation is not subject to any particular formalities or restrictions.

There is a small duty on exportation.

Canton of Tessin.-Imported solely for consumption; that which is cultivated in the canton is of a very inferior quality, and destined solely for the local consumption. The duty is $6 66 per 100 lbs.

The cultivation is free, but very little is cultivated, and the manufacture is likewise free, as well as the sale of tobacco. It can be imported by any one, but subject to a duty on entry, and of consumption. The circulation is not subject to any particular formalities or restrictions. There is a small duty on exportation.

Canton of Vaud.-Tobacco is cultivated in the district of Avenches, Payerne, and Mendon; they produce about 270,000 lbs. Seeds of Virginia tobacco have been used, but they have produced a quality of tobacco inferior to that of the canton. The former large manufactories which existed in the canton have ceased to work; there are now only small manufactories which use only native tobacco.

The duty on foreign tobacco, in leaves, is 25 cents per 100 lbs., and on manufactured, 50 cents per 100 lbs.

The cultivation is free, as also the manufacture of tobacco; and there are no particular formalities or restrictions on the sale of tobacco. The importation is permitted to any one, but subject to a duty on entry, and likewise to a toll-duty, which is levied on all merchandise destined for the consumption of the country.

The circulation is not subject to any particular formalities or restrictions. The exportation is permitted, but subject to a duty on leaf-tobacco.

The canton of Valais.-The cultivation, the manufacture, and the sale of tobacco were, in 1826, put into the hands of a farm for nine years. The farm is the exclusive planter; the land cultivated belongs to the city of Sion; the Government with the farm fix the retail price. If the farm wishes to export a part of the crop, they pay a tax or duty of 723 cents per 100 lbs. on exportation; but the tobacco manufactured in the canton is not subject to that duty or tax, and is entirely exempt on exportation. The canton produces from 25,800 to 31,500 lbs. annually. The importation of foreign tobacco can only be made for the farm; the circulation is under the same restrictions.

The exportation of tobacco belongs also exclusively to the farm. Canton of Geneva.-Solely imported for consumption. The duty on foreign leaf-tobacco is 4 cents per 100 lbs. for the confederation and 13 cents per 100 lbs. for the custom-house of the canton.

The cultivation is free, but none is cultivated in the canton; the manufacture is also free, as well as the sale of tobacco.

It can be imported by any one, but subject to a duty on entry as above mentioned. The circulation is not attended with any formality or hinderance. There is no particular formality or restriction on its exportation. Zurich, Fribourg, and the other cantons.-The tobacco which is imported is for the consumption of the country.

The cultivation, manufacture, importation, sale, circulation, and exportation, of tobacco are not subject to any particular formalities or restrictions. In Zurich and some other cantons none is cultivated or manufactured.

FRANCE.

Tobacco is permitted to be cultivated in six departments, viz: du Nord, du Pas de Calais, du Bas Rhin, d'Ille et Vilaine, du Lot, and of the Lot et Garonne. It formerly was permitted to be cultivated also in the departments of the Bouches du Rhone and of the Var, but, since 1835, it has been discontinued in the two lastnamed departments.

The following table will show the total crop for five years, from 1830 to 1834, in the eight departments:

The tobacco called not merchantable, is of the most inferior quality. The department du Lot produces the best quality of the native tobacco : the leaves are gummy, of a handsome color, and much body: the sap has a smell of anise, but this smell is lost with time, and particularly in fer

mentation.

This tobacco is employed by the regié in all the different species of manufactured tobacco, with the exception of smoking tobacco; but notwithstanding that it approaches, in its quality, nearer than any other French tobacco to that of Virginia, yet it cannot take the place of it in the manufactures, for it is wanting in that penetrating and agreeable aromatic perfume which distinguishes the Virginia tobacco.

The department du Nord.-The district of Lille produces the best quality in the department for the usefulness of its employ, and its intrinsic quality it may be assimilated to that of the department of Lot et Garonne.

The department of Lot et Garonne.--Since some years the cultivation of tobacco has progressed in this department: its quality, although a little inferior to that of the department du Lot, approaches it now more than formerly. But although the tobacco of Lot et Garonne has, in many respects, a great analogy with that of the department du Lot, it differs in having less gum, and is more subject to contract a tanny smell when the manufacture is not properly attended to: this tobacco is employed in all manufactures with the exception of smoking tobacco.

Department d'Ille et Vilaine.-The cultivation of tobacco is concentrated in the district of St. Malo: originally its produce was of a good quality, but afterwards the planters, by forcing the manuring and propagating a different species of tobacco, changed the qualities of their crops: it tended to produce leaves of a large dimension, but being very fat it was impossible, in a wet climate, to completely dry them by natural means, and they had recourse to pressing in order to purge them of the vegetable water which was in too great abundance. This operation, however carefully made, could not fail to change the quality of the leaf, and was the cause of the bad reputation of the tobacco of St. Malo; but since some years the planters have taken into consideration the reclamations of the regié, and the quality is becoming better.

Department du Pas de Calais.-Tobacco is cultivated in four districts. The produce of the district of St. Omer is, of all French tobacco, the best calculated for making smoking tobacco; it is for that purpose that which the tobacco of the department du Lot is for making snuff, and they are ranked in the first class for smoking tobacco.

The tobacco of this district is light, of a handsome color, and exempt from bad taste, but it has no perfume, nor that delicacy of sap which distinguishes the American tobacco proper for smoking in a pipe.

The tobacco of the district of St. Pol is light, and can be employed in the manufacture of smoking tobacco: in this respect it is useful to the régie, as France produces but a small quantity of leaves which are proper for that manufacture. This tobacco is of small dimension; the leaf is generally very narrow and seldom comes to complete maturity: the fear of the autumnal winds hurries the gathering of the crop.

The foregoing remarks are equally applicable to the tobacco of the district of Montreuil, where, however, but a small number of communes apply themselves to the cultivation of this plant.

The tobacco of the district of Bethune has a better appearance than that from the districts of St. Pol and Montreuil; but they are not perfectly adapted either to the making of snuff or of smoking tobacco; it has not enough body for the first, and too much for the second: notwithstanding which the régie employs it for making smoking tobacco, for the reason that the greatest part of the tobacco from the other departments is still less proper for that manufacture.

Department du Bas Rhine.-The districts of Strasbourg and of Schelestadt are the only ones in which the cultivation of tobacco is authorized for the service of the régie. Although, compared with the other native tobacco, that of the department of the Bas Rhine is of an inferior quality in consequence of its rather disagreeable taste; one must say, however, that the best quality of its leaves, viz, those of the first and second qualities, in consequence of their lightness of color, are employed to some advantage in the manufacture of common smoking tobacco when admitted to a certain extent. Under this head this tobacco is useful to the regie; and on the other hand the leaves of the low qualities are indispensable for the manufacturing of tobacco de Cantine, which the régie makes at Strasbourg for supplying the departments of the eastern frontier; these leaves are consequently employed on the spot, and their place could not be supplied except at a heavy expense of transportation.

The régie has distributed in all these departments, at different periods, American, Dutch, and Levant seeds, but they have not succeeded; and, generally, they continue to use seeds gathered in the department, or in the neighboring ones, or to change from commune to commune.

A planter in the privileged departments, who wishes to cultivate tobacco, must first obtain a permission in which is stated the number of plants he is permitted to cultivate on a hectare of land, say 30,000 plants, and he is not subject to any penalty in case he plants one-fifth less or one-fifth more on a hectare; but he would be subject to a penalty if he planted less than 24,000, or more than 36,000 plants on a hectare of land.

In a report made by the régie to the Government it is said that the nature of the French soil, and that of the climate, will never permit them to hope that the native tobacco can take the place of foreign tobacco.,

The distance between each plant is regulated by the régie; the maximum is one métre between each plant, or 10,000 plants per hectare; and the minimum 40,000 plants, according to the localities.

By the law of April 28, 1816, the régie had to employ five-sixths of native tobacco in its manufactures; but by the law of 12th February, 1835, it was obliged to employ four-fifths at the extent of native tobacco; it consequently demanded from the cultivators only 10,000,000 kilogrammes of the crop of 1836. The cultivation was at the same time suppressed in the departments of the Var and of the Bouches du Rhone.

Previous to granting the permission to cultivate, the régie makes known the price at which the tobacco must be delivered to it; the leaves of a lower quality than that classed as not merchantable, are destroyed on the spot.

The inspectors of tobacco are named by the prefect of the department; none are named by the planters. The guard-magazine, and the controller of each magazine, are included among the inspectors.

The régie has never been enabled to prevent smuggling, which is car

ried on to a great extent by men, women, and children, and even by the means of animals trained expressly for that purpose.

The destruction of the lower quality of the leaves has frequently been resisted, and has even occasioned bloodshed.

The following is the result of an average year of the five crops of 1830, 1831, 1832, 1833, and 1834, for the eight departments :

Quantity demanded by the régie 28,710,000 lbs. ; quantity delivered into their magazines 27,448,573 lbs.: for which the régie paid $1,734,823. The average price per 100 kilogrammes 76 francs 18 centimes $6 35 per 100 lbs. The number of planters 22,797; quantity of hectares cultivated 9,874; average produce per hectare 2,779 lbs, averaging per hectare $175 77; average amount for each planter $76 09; average number of plants 202,400,866; average number of leaves 1,771,720,222.

The service of watching over the cultivation is encharged with seeing that the regulations established each year by the prefects and council of the prefecture are strictly executed. For this purpose it is necessary to verify the planting, and afterward the plantations made, in virtue of the permission, are conformable to the conditions determined on, and that they do not exceed the prescribed limits. It has to seek out, with the most scrupulous attention, the plantations which have not been authorized, and to destroy them; to take care that those plants which have reached a certain point are trimmed with regularity; to establish, by means of two operations, first, the number of the plants, and, secondly, the number of leaves; to take cognition of all the damage which has hap.pened to the plantation, so as to furnish to the planter the necessary discharge to which he has a right under such circumstances; to prevent the use of the leaves of aftergrowth, by pulling up, immediately after the gathering of the crop, the stems and roots of the plant. In fact, to watch over until the delivery, and during all the time that the tobacco remains with the planter, and prevent any abuse which might otherwise happen by the tobacco being with the planter.

The officers of the special service have also to assist at the reception of the declarations of cultivation, and to take part in the necessary writings which arise therefrom. They furnish, for the reception or rejection of these declarations by the competent authority, the information which their operations have enabled them to acquire, and which are noted in a book, in which they write the results of their visits to the planters. They are especially encharged with the advising the planters respecting the necessary ameliorations in the cultivation and drying of their tobacco.

At the period of the delivery of the tobacco, a part of these officers assist in the counting of the leaves, while others watch over the transportation of the tobacco from the domicil of the planter to the place where the delivery is made; and others make the necessary visits, to be certain that the tobacco to be delivered has been properly prepared, and the planter who has finished the delivery of his crop has not preserved to himself some portion of it.

In the six departments where the cultivation of tobacco is permitted, the special service is under the direction of an inspector-chief of the service, who is encharged also with the surveillance of the magazine for the leaves. This inspector directs the comptrollers who are encharged under him, with the direction of the officers attached to the jurisdiction