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CHAPTER VIII. 

 IMPORTS, DUTIES, VALUES, AND CONSUMPTION. 



A COMPARISON of the taxation of the chief nations of the 

 world for the consumption of tobacco has been published 

 in the Imperial Statistics of Germany. Of the countries 

 where the sale is a Government monopoly, France last 

 year stood first, the gross duty, with profits, amounting to 

 7s. IJd. per head of the population annually, the net 

 revenue from the article being 5s. S^d. per head. In 

 Austria the gross was 5s. 5 d. t the net, 3s. 5d. ; in 

 Hungary, the gross 3s. 3Jd., the net Is. Id. ; in Italy, the 

 gross 3s. lid., and the net 2s. 8Jd. In Great Britain, the 

 duty and licenses brought in 4s. 10d. per head of the 

 population for the year, and in the United States 4s. 4Jd. 

 In Germany, on the other hand, where the duty was very 

 light, the average was no more than l^d. per head of the 

 population. 



The duties on unmanufactured tobacco are 3s. 6d. a Ib. 

 when it contains 10 per cent, or more of moisture ; 3s. Wd. 

 a Ib. when it contains less than 10 per cent, of moisture. 

 Snuff containing no more than 13 per cent, of moisture, 

 4s. lOd. a Ib. ; 13 per cent, and upwards, 4s. Id. a Ib. 

 Cigars pay 5s. 6d. a Ib. Cavendish of foreign manufacture 

 pays 4s. Wd. a Ib. ; that manufactured in bond, 4s. 4d. 

 Other sorts, including cigarettes, pay 4s. 4d. a Ib. 



The approximate relative values in the London market 

 are as follows: Maryland, fine yellow, fine, and good 



