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

20,000lbs. £.200
Above20,000,and under30,000 300
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 1000
100,000 120,000 1200
120,000 150,000 1500
150,000 ——— 2000

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.