TOBACCO. 



in tlif part to which it is applied an occafion:!! or accidental 

 effect, in rhil. Tranl'. vol. Ixx. part i. append, p. 38, or 

 Fontana fur K-s Poifons, &c. Florence, quarto. 



In cafes of ohllinatc ulcers, the infuiion has been employed 

 ai a lotion with advantage ; but the many inllances of its 

 being abforbed, and thus proving a violent poifon, difliuade 

 from tlic pratlice ; efpecially as there are other medicines of 

 greater efficacy, that may be ufed more fafely. Bergius re- 

 commends it to be employed as a fomentation in the para- 

 pliymofis. 



Sim. Paulli, phyfician to the king of Denmark, in an 

 exprefs treatife on tobacco, obfervcs, that the merchants fre- 

 quently lay it in bog-houfes, to the end that, becoming im- 

 pregnated with the volatile fait of the excrements, it may be 

 rendered the brilker, more fetid, and llronger. 



Amurath IV. emperor of the Turks, the grand duke of 

 Mufcovy, and the emperor of Perfia, have prohibited the 

 ufe of tobacco in their dates. Our king James I. wrote a 

 treatife exprcfslyagainft it, entitled " A Counterblaft to To- 

 bacco." By a bull of pope Urban VIII. fuch are excom- 

 municated as take tobacco in churches. 



Tobacco, Laws and Regulations concerning Tobacco 



is not to be planted in England, on forfeiture of 40/. 

 for every rod of ground thus planted ; but this (liall not 

 extend to hinder the planting of tobacco in phyfic gardens, 

 in quantities not exceeding half a pole of ground, and 

 alfo on forfeiture of 10/. for every rod. (15 Car. II. 

 c. 7. 12 Car. II. c. 34.) And juftices of peace have 

 power to iflue warrants to conflables, to fearch after and 

 examine whether any tobacco be fown or planted, and to 

 deftroy the fame, which they are to do under penalties, &c. 

 22 & 23 Car. II. c. 26. 5 Geo. c. 11. 



The ad of 29 Geo. III. c. 68. regulating the import- 

 ation, exportation, and manufadlure of tobacco and fnufF, 

 and alfo that of 30 Geo. III. c. 40. made to explain and 

 amend the former, are fo extended, and comprehend fo 

 great a variety of particular regulations, as not to admit of 

 minute recital in this place. The former repeals a confider- 

 able number of preceding ftatutes. By 49 Geo. III. c. 68. 

 and c. 69. all duties under the refpeftive departments of Cuf- 

 toms and Excife are repealed, and other duties are granted 

 in lieu of them. Tobacco and fnufF are alfo fubjeft to 

 annual duties by the aft for continuing the duties on pen- 

 fions, offices, &c. ; and certain drawbacks are allowed upon 

 the exportation of them : which duties are to be under the 

 management of the commiffioners of the culloms and ex- 

 cife. 43 Geo. III. c. 68. and c. 69. 



No tobacco fhall be imported but from America, on pain 

 of forfeiture, with the velTel and its contents ; except from 

 Spain, Portugal, and Ireland, from which it may be im- 

 ported under certain regulations. (29 Geo. III. c. 68.) 

 But tobacco of the territories of Ruffia or Turkey may be 

 imported from thence in Britifh-built fhips, and warehoufed, 

 and may be exported or entered for home confumption, on 

 payment of the like duties as tobacco of the United States 

 of America ; and on its being manufaftured in Great 

 Britain and exported fhall be entitled to the drawbacks. 

 (43 Geo. III. c. 68.) By 45 Geo. III. c. 57. tobacco, 

 the production of the Weft Indies or the continent of 

 America, belonging to any foreign European ftate, may be 

 imported into certain ports fpecified in the aft, and ex- 

 ported to any port of the united kingdom, fubjeft to 

 the regulations of the aft ; and fuch tobacco fliall pay the 

 fame duties as that which is the growth of the Britifti 

 Weft. Indies, or of the United States .of America. By 

 4.9 Geo. III. c. 25. unmanufaftured tobacco may be im- 

 ported from any place in Britifli Teffels navigated according 



to law, or in foreign fhips navigated i.i any manner whats/?)' 

 belonging to any ftates in amity with Great Britain ; aad 

 fuch tobacco ftiall be liable to the fame regulations as 

 tobacco from the Britifh plantations. 



But no tobacco or fnuff fhall be imported in any veflel of 

 lefs burthen than 120 tons ; nor any tobacco-ilalks, tobacco- 

 ftalk flour, or fnuff-work, in any veflel whatever ; nor any 

 tobacco or fnuff in caflcs lefs than 45olbs. on the lik' 

 penalty ; except loofe tobacco for the crew, not exceeding 

 ylbs. for each perfon ; nor fliall the veflel be forfeited, if 

 proof be made from the fmallnefs of the quantity that fuch 

 tobacco or fnuff was on board without the knowledge of 

 the ovi-ner or mafter. 29 Geo. III. c. 68. 



And no tobacco or fnuff fhall be imported except at 

 London, Briftol, Liverpool, Lancafter, Cowes, Falmouth, 

 Whitehaven, and Hull (and by 31 Geo. III. c. 47-- 

 Newcaftle-upon-Tyne) ; on the like forfeiture. 



Every manufafturer of tobacco or fnuff fltall 

 take out a licence from the of&cers of ex- 

 cife, for which he fhall pay, if the quantity 

 of tobacco and fnuff-work, weighed by 

 him for manufafture within the year, 

 ending the loth of Oftober previous to 

 his taking out fuch licence, did not £ s. d. 



exceed - - - - 20,000 lbs. 200 



If above 20,000 and not exceeding 30,000 300 



30,000 - - 40,000 400 



40,000 - - 50,000 500 



50,000 - - 60,000 600 



60,000 - - 70,000 700 



70,000 - - 80,000 800 



80,000 - - 90,000 900 



90,000 - - 100,000 10 o o 



100,000 - - 120,000 12 o o 



120,000 - - 150,000 15 o o 



ijo,ooo - - - 20 o o 



Every perfon who fliall firft become a manu- 

 fafturer of tobacco or fnuff, fliall pay for 

 every fuch licence 2/., and within ten days 

 after the loth of Oftober next after taking 

 out fuch hcence, fuch further additional 

 fum, as with the faid 2/. fliall amount to 

 the duty herein before direfted to be paid, 

 according to the quantity of tobacco and 

 fnuff-work weighed for manufaftui-e within 

 the preceding year - - -200 



and a furcharge. 



And every dealer in tobacco and fnuff fhall take out a 

 licence in like manner, for which he fhall pay, within the 

 liberties of the chief office in London, 5^., elfewhere 2s. 6d. 

 43 Geo. III. c. 6g. Sched. (A.) 



But perfons licenfed as manufaftuners, who ihall not fell 

 tobacco in a lefs quantity than four pounds, nor fnuff in 

 two pounds, need not be licenfed as dealers. 29 Geo. III. 

 c. 68. 



Every perfon who fliall manufafture or deal in tobacco 

 or fnuff without taking out fuch licence ; or fliall not renew 

 the fame ten days at leaft before the end of the year, fhall 

 forfeit, if a manufafturer, 200/., and if a dealer, 50/. 



But no perfon fhall be liable to the faid penalty of 50/. 

 for felling unmanufaftured tobacco or fnuff, whilft remain- 

 ing in the king's warehoufe. 



But perfons in partnerfhip need not take out more than 

 one licence for one houfe. 



Every perfon who fliaU manufafture tobacco, tobacco- 

 ftalks, or returns of tobacco, or flatten any tobacco-ftalks, 



or 



