A REVIEW OF THE LAWS AND REGULATIONS CONCERNING TOBACCO.

During the reign of Elizabeth, a facility had been afforded to the dissemination of tobacco, that was soon destined to receive a check, on the accession of her successor, James the First, to the throne. This arose from a prejudice, that, with many others, rendered this weak and vacillating monarch remarkable. Whether it arose, as many have supposed, from his dislike to Sir Walter Raleigh, so despicably and cruelly shown, and that the source of his peculiar feelings turned with bitterness to the plant of that great man’s adoption, can only be left to the imagination to decide; but that he exerted all the powers of his mind for its entire suppression, is certain.

In the first place, the importation duty had been, up to this period, but 2d. per lb., and this, by the first law James passed, was increased to 6s. 10d., thus adding the comparatively enormous sum of 6s. 8d. to the previously existing trifle. In consequence of this, nearly a stagnation of the trade took place; and Stith informs us, that so low was it reduced in 1611, that only 142,085 lbs. weight were imported from Virginia, not amounting to one-sixth of the previous annual supply.

One of two things now only remained to be done, as the traders could have no interest to gratify in shipping it under the existing law; they were either compelled to give it up or cultivate it at home. The latter alternative was adopted, and till the year 1620, the tobacco-plant was cultivated to a very considerable extent. But the obduracy of its royal enemy was not to be so eluded, an act was passed especially prohibiting its culture at home. The crisis of the plant’s fate seemed now to approach. Determining on the other hand, not to forfeit an indulgence, that habit in a great degree had made necessary, it was examined and found in the reading of the act made in 1604, that though it particularly provided 6s. 10d. duty should be levied on all tobacco from Virginia, no mention was made of its importation from any other colony.

Taking advantage of this omission, recourse was immediately had to the Spanish and Portuguese districts, and the consequence was an influx of the favorite herb at the old duty of 2d. The only real sufferers through adopting this new channel of commerce, were the planters of Virginia, who made a representation of their loss to the throne, when another law was passed, lessening the duty and prohibiting the importation from any other place.

To this effect an act was passed in 1624, and though it was some time previous to the trade regaining any thing like its pristine vigour, it had but just began to do so, when, as if the sight was doubly hateful to James, he had a new law passed. This was to the effect, that none, under very heavy penalties, should deal in the article without holding letters patent from himself. A blow so sudden and unexpected, occasioned the ruin, we are told, of many thousands, and the trade went rapidly to decay.

So uncertain and precarious did the law at this period seem with regard to tobacco, and so well was the irritable monarch’s antipathy to it known, by the celebrated “Counterblaste” he had written against it, of which we shall treat hereafter, that few cared to speculate in the traffic. Although the act James had made in 1620 was not repealed, the cultivation of the plant was still carried on clandestinely to a very great extent. Most of the laws, indeed, since James’s time, have an evident tendency to banish tobacco from the kingdom. An act was made 12th Car. II. cap. 34. This law, embracing the prohibitory portions of the preceding acts, confiscated the tobacco so found, with a fine of 100 shillings for every pole of land so planted.

Another shortly followed after this, the 15th Car. II. cap. 17, wherein the previous one was enforced, and the penalty fixed at 10l. for every rod. By this we may infer, that the former of these acts had not, in the estimation of the legislature, been sufficiently powerful to restrain the practice of the secret culture of the plant at home.

Turning aside from the perusal of these laws, which probably arose from the pique of a learned though imbecile monarch, we cannot but reflect with a feeling of surprise, that our own enlightened regulations have their origin distinctly traced to them. This is an assumption I think we may fairly maintain, when we state that the duty is now 3s.[10] per lb. on the importation of the raw material; a sum that forms no less than fifteen times its prime cost in the countries where it is produced. On the leaf manufactured it is immense, the duty on cigars being 9s. the lb. (5th Geo. IV. cap. 48,) and on snuff 6s.

That tobacco, as a luxury, is a fit article for taxation we are not disposed to deny, but a little reflection must convince any one, that a tax so exceedingly high, instead of adding to the revenue, can but have an opposite effect; for what can be a greater incentive to the contraband trade that is notoriously known to exist in this article of home consumption?

If the duty were lowered, the great cause of smuggling in this line would no longer remain, and at the same time a much greater quantity would doubtless be consumed. If we but look back in other instances of a similar kind, we shall generally find it so. The duty on spirits in Ireland and Scotland was decreased from 5s. 6d. the wine-gallon down so low as 2s., which instead of lowering the amount of the annual tax, very considerably added to it. Then again, in regard to the duty formerly levied on French wines, it was lowered from 11s. 5½d. down to 6s. the gallon, a reduction that also greatly tended to increase the amount of the year’s revenue. The duty on coffee is another proof we shall cite: in 1823 it was 1s. per lb. and the goverment derived from it that year 393,708l. Whereas when half of the amount levied was taken off, leaving it but 6d., in 1825 the gross receipt amounted to 426,187l. Thus may we see, with very numerous other instances that might be named, the advantages arising from a low tax, which we affirm, with few exceptions, will ever be found to benefit the country at large.

Nor is this the only evil we have to complain of as regards the tobacco regulations; while the whole system is defective, there is one that more imperatively calls for the attention of the legislature. What we allude to is, the glaring impolicy of obliging our merchant service to traverse different portions of the globe, at a consequently large expence, in search of an article we have the means of producing at home, and whose very production would furnish constant employment to some of the millions now a burthen to the country.

Perhaps it would scarcely be credited, that in 1826, no less a quantity of tobacco and snuff was imported than 40,074,447 lbs. Now out of this, only 18,761,245 lbs. paid duty; yet to the serious amount of 3,310,375l. sterling. The rest we suppose sought a market elsewhere.

As a proof of the evident want of policy in our regulations concerning tobacco, we shall give our readers a slight abstract to judge for themselves.

No tobacco shall be imported but from America on pain of forfeiture, with the vessel and its contents, except from Spain, Portugal, and Ireland, from which it may be imported under certain regulations. (29 Geo. III. c. 68.) But tobacco of the territories of Russia or Turkey may be imported from thence in British-built ships and warehoused, and may be exported or entered for home consumption on payment of the like duties as tobacco of the United States of America; and on its being manufactured in Great Britain and exported, shall be entitled to the drawbacks. (43 Geo. III. c. 68.)

By the 45 Geo. III. c. 57, tobacco the production of the West Indies or the continent of America, belonging to any foreign European state, may be imported into certain ports specified in the act, and exported to any port of the United Kingdom subject to the regulations of the act; and such tobacco shall pay the same duties as that which is the growth of the British West Indies, or of the United States of America.

By the 49 Geo. III. c. 25, unmanufactured tobacco may be imported from any place in British vessels navigated according to law, or in foreign ships navigated in any manner whatever belonging to any state in amity with Great Britain; and such tobacco shall be liable to the same regulations as tobacco from the British plantations. But no tobacco or snuff shall be imported in any vessel of less burthen than 120 tons; nor any tobacco-stalks, tobacco-stalk flower, or snuff work in any vessel whatever; nor any tobacco or snuff in casks less than 450 lbs. on the like penalty; except loose tobacco for the crew not exceeding five lbs. for each person; nor shall the vessel be forfeited, if proof be made, from the smallness of the quantity, that such tobacco or snuff was on board without the knowledge of the owner or master. (29 G. III. c. 68.)

And no tobacco or snuff shall be imported, except at London, Bristol, Liverpool, Lancaster, Cowes, Falmouth, Whitehaven and Hull, (and by 31 Geo. III. c. 47, Newcastle-upon-Tyne), on the like forfeiture.

Every manufacturer of tobacco or snuff shall take out a licence from the officers of excise, for which he shall pay, if the quantity of tobacco and snuff-work weighed by him for manufacture within the year ending the 10th of October, previous to his taking out such licence did not exceed

			20,000	lbs.	£.	2
Above	20,000,	and under	30,000			3
	30,000		40,000			4
	40,000		50,000			5
	50,000		60,000			6
	60,000		70,000			7
	70,000		80,000			8
	80,000		90,000			9
	90,000		100,000			10
	100,000		120,000			12
	120,000		150,000			15
	150,000		———			20

Every person who shall first become a manufacturer of tobacco or snuff, shall pay for every such licence 2l., and within ten days after the 10th of October next, after taking out such licence, such further additional sum as, with the said 2l., shall amount to the duty hereinbefore directed to be paid, according to the quantity of tobacco and snuff-work weighed for manufacture.

And every dealer in tobacco and snuff shall take out a licence in like manner, for which he shall pay within the liberties of the chief office in London 5s., elsewhere 2s. 6d. (43 Geo. III. c. 69.) But persons licensed as manufacturers who shall not sell tobacco in a less quantity than four pounds, nor snuff than two pounds, need not be licensed as dealers. (29 Geo. III.)

Every person who shall manufacture or deal in tobacco or snuff without taking out such licence, or shall not renew the same ten days at least before the end of the year, shall forfeit, if a manufacturer 200l., and if a dealer 50l.

Persons in partnership need not take out more than one licence for one house. Every manufacturer and dealer shall make entry in writing of his house or place intended to be made use of for manufacturing, keeping, or selling tobacco or snuff, three days previous to his beginning, on pain of forfeiting 200l., and also the tobacco and snuff there found, together with the casks and package which may be seized by the officers of the customs or excise.