The Manufacture of Tobacco 135 



For flakes, navy-cuts, and tobaccos retailed at 4|d. 

 or sd. per ounce, leaf costs is. to is. 3d. per pound 

 (say IS. id.), and contains 12 or 13 per cent, moisture. 

 The duty is 3s. The manufacturer adds 10 per cent, 

 moisture, reducing the prime cost to 3s. 8d., to be 

 retailed at 6s. or 6s. 8d. per pound. This is made 

 up of: Duty (as before), 2s. 8|d.; leaf (bone dry), is. ; 

 water, 2|d. ; manufacture and packeting, etc., Sd. ; 

 profits, IS, 7d. — total, 6s. 



As to the addition of moisture, it must be noted 

 that leaf, as imported with 15 per cent, moisture, is 

 altogether too dry for smoking. Wetting down to 

 20 per cent, at least is essential to good smoking. It 

 will be noted that though the retail prices vary from 

 4s. to 6s. per pound, the profits vary from yd. to 

 IS. 7d. The lower the price, the greater is the pro- 

 portion of duty. The difference in price between 

 shag at 3d, and a smoking mixture at yd. per ounce 

 is due not to the tobacco itself but the preparation. 

 For a fancy mixture the smoker has to pay a fancy 

 price, altogether out of proportion to the intrinsic 

 value. For a shilling spent on 3d. shag and 4jd. 

 flake, the values respectively received are : 



' It may be a pity,' remarked an expert to the 



