The Commercial Products of the Vegetable Kingdom / Considered in Their Various Uses to Man and in Their Relation to the Arts and Manufactures; Forming a Practical Treatise & Handbook of Reference for the Colonist, Manufacturer, Merchant, and Consumer, on the Cultivation, Preparation for Shipment, and Commercial Value, &c. of the Various Substances Obtained From Trees and Plants, Entering into the Husbandry of Tropical and Sub-tropical Regions, &c.

by P. L. Simmonds

In 1839, the revenue on tobacco in this country was about £3,600,000. Of this it has been estimated eleven-twelfths are drawn from the working classes, and one-twelfth from the richer classes. The following is a calculation of the consumption of tobacco per head of the population, estimated from the number of pounds on which duty was paid:—

	Rate of duty.	Consumption per head. ozs.
1801	{1s. 7 3-10d. England }	17
	{1s. 0 7-10d. Ireland.}
1811	2s. 2 13-20d.	19½
1821	4s. 0d.	11 45
1831	3s. 0d.	12 35
1841	3s. 1 8-10d.	12 4-5
1851	3s. 1 4-5d.	21

Thus it will be seen the consumption is materially affected by the rate of duty.

A memorial presented to the First Lord of the Treasury a few years ago, by the American Chamber of Commerce, and signed by Mr. Thomas Todd, the chairman, furnishes some valuable information, and I am therefore tempted to give it entire:—

The American Chamber of Commerce of Liverpool desire respectfully to bring under the consideration of her Majesty's Government the impolicy of the present high rate of duty on foreign tobacco, and the benefit to commerce, as well as to the revenue, which would arise from such a reduction as would remove the temptation now held out to the smuggler.

The cost of tobacco, including freight and all charges, is from 3d. to 4d. per lb., and the duty is 3s. per lb., being 900 per cent, on the value. A duty so enormously disproportioned to the cost offers an irresistible premium to the illicit trader; for the expense of smuggling tobacco by the cargo, including the first cost, does not exceed 9½d. per lb., and it has been ascertained that the smuggler receives 6d. per lb. less than the duty, or 2s. 6d. per lb., which yields him a clear profit of 1s. 8½d. per lb., to the injury not only of the revenue, but of the fair trader.

The effect of this heavy duty in diminishing the consumption of duty-paid tobacco is further exemplified by the fact that, while all other articles of general consumption have progressively increased with the increase of the population, tobacco alone forms an exception, as will appear from the following:—

COMPARATIVE SCALE OF POPULATION AND CONSUMPTION OF TEA, COFFEE,
AND TOBACCO, IN GREAT BRITAIN AND IRELAND, COMPILED FROM PARLIAMENTARY PAPERS.

	Population	Tea	Coffee	Tobacco
1801	16,338,102
Duty,		65 a 95 per ct	19d. per lb.	19d. per lb.
			& 12½ per ct.	& 12½ per ct.
	Lbs.,	23,163,999	871,846	16,895,752
1811	18,547,720
Duty		96 per cent.	8d. per lb.	26½d. per lb.
	Lbs.,	24,461,308	6,895,619	21,376,370
1821	21,193,458
Duty,		96 a 100 per ct.	12d. per lb.	4s. per lb.
	Lbs.,	26,043,257	7,593,001	1,823,365
1831	24,271,763
Duty		96a 100 per ct.	6d. per lb.	3s. per lb.
	Lbs.,	30,648,348	22,740,627	19,418,941
1841	26,855,928
Duty,		26¼d. per lb.	6d. per lb.	3s. per lb.
	Lbs.,	36,396,073	28,420,980	22,094,772