Tobacco as a Farm Crop for England. 
217 
any person growing tobacco in this country would have to 
pay a duty of 32.9. per lb. English growers would, no doubt, 
successfully grow tobacco under the same privileges that the 
Virginian growers have enjoyed for the past two hundred years. 
At the present moment a duty of Zs. 6c/. per lb. is charged on 
all unmanufactured tobacco containing not more than 10 per cent, 
of moisture, and on that with a less percentage, 35. lOd. Manu- 
factured tobacco also pays a different duty ; cigars paying 5s. 6rf. 
per lb., and Negrohead, 45. lOrf. per lb. 
The question of moisture is important, as it concerns the 
*' drinking-power " of tobacco, on which the market value of 
common tobacco very much depends, as is demonstrated by the 
fact that tobacco is sold by manufacturers under 35. 6c/. a lb., a sum 
less than the duty imposed on it. I sent some of my dark and 
light tobacco to Dr. V oelcker to determine its " drinking-power," 
and he found that one pound of the dark leaves, according to 
Moore's method, was capable of absorbing 2 5 lbs. of water, 
and that one pound of the light tobacco absorbed 1*9 lbs. of 
water. From this it must not be inferred that tobacconists use 
so much water with their tobacco, but rather that the power of 
absorption of a leaf is a guide to the amount of water that may 
be mixed with it. 
In exacting the tax on tobacco, to recognize only one quality 
is an easy and inexpensive, though somewhat rough-and-ready 
way of raising a great revenue ; but although considered good 
for the revenue, it is hardly fair to the consumer of inferior 
tobaccos, since the smoker of unmanufactured tobacco, valued 
at Ad. a pound, has to pay the same duty as he who can afford 
to purchase that valued at 65. If tobacco culture gains ground 
in England, it would be a means of supplying the labouring 
population with a cheaper and purer tobacco. You would 
naturally suggest levying a duty according to the value of the 
tobacco ; but the difficulties that immediately present them- 
selves in this, or any other mode of exacting a duty according 
to grade, are so numerous, as to be an additional reason for 
allowing ample time for consideration to the Government, and 
for regarding this question of tobacco for the present as 
entirely in the experimental stage. 
Q. — You do not then suggest an ad valorem duty, which 
would smooth all difficulties? 
A. — Not at present ; for to suggest any means of entirely 
overcoming the difficulties that naturally present themselves 
would require a far greater knowledge than I possess. The 
difficulties in the way are great, and the first one is that of the 
increased cost in the collection of the revenue. As I said, all 
unmanufactured tobacco pays the same duty, whatever its 
