2IO The Soverane Herbe 



factured in the United Kingdom when exported or 

 deposited in warehouse for ships' stores. On tobacco 

 not used in the kingdom the import duty is returned, 

 the extra penny over the duty, 3s. od., returned 

 being the allowance for waste incurred in manu- 

 facture. Every vessel leaving the United Kingdom 

 is at liberty to take tobacco duty-free for the use of 

 the crew, the duty being remitted as the tobacco is 

 not consumed in the United Kingdom. Each vessel's 

 order is forwarded to the Excise Warehouses, whence 

 the tobacco is received ready packed. 



These duties are tremendously high — higher, 

 indeed, than in any other country. Tobacco is the 

 most taxed article in the tariff, the prime cost of 

 manufactured tobacco being increased 500 per cent, 

 by the duty. The average price of tobacco imported 

 into England is 8d. a pound, the duty raising this 

 to 3s. 8d. 



In March, 1899, when it was rumoured the Budget 

 deficit would be made up by the reimposition of 

 the 6d. a pound duty on tobacco, removed in 

 1898, huge sums were paid for the removal from 

 bortd of tobacco. Ogdens of Liverpool led off with 

 a cheque for ;^8s,ooo, and in one week the record 

 sum of ;^iS6,ooo was paid in Liverpool for tobacco 

 duty. W. D. and H. O. Wills of Bristol, however, 

 created a record by paying in March no less than 

 ;^324,ooo in duty ; ;£'224,ooo was paid in one week, 

 and of this ;£^i 50,000 by a single cheque. 



In addition to these heavy duties, manufacturers 

 pay ;^5 5s. per 20,000 pounds of tobacco manufactured 

 for a license. 



