CULTIVATION. 37 



high price to the consumer, and it clearly 

 amounts to a considerable sum thus paid to 

 government by even the most moderate smoker 

 during the year. Smokers should therefore 

 enjoy the special favour of governments, as no 

 other member of the community pays taxes in 

 proportion to the tribute of the smoker for the 

 enjoyment of his weed. I take it that the con- 

 sumption of one ounce of " shag," " returns," or 

 " bird's-eye" per week, would constitute a very 

 moderate smoker : — call it 4 lbs. of tobacco per 

 annum. For this favour he pays to government 

 125. Sd. Still it must be admitted that the duty 

 on tobacco is unquestionably one of the finest 

 strokes of fiscal ingenuity, for it collects an 

 enormous revenue from an article which is not 

 indispensable, and yet which is made a necessary 

 of life by an irresistible craving of man. As an 

 indirect tax it is also absolutely perfect : — for it 

 reaches every consumer by imperceptible grada- 

 tions — from the richest to the poorest — the latter 

 not being inconvenienced, the former scarcely 

 feeling it at all. 



