I find the consumption of tobacco in France estimated at from fifteen to thirty millions of pounds. The most probable estimate, however, places it at twenty-four millions.

This costing eight sous the pound, delivered in

a port of France, amounts to...............9,600,000 livres.

Allow six sous a pound, as the average cost of the

different manufactures.....................7,200,000

The revenue which the King derives from this, is

something less than.......................30,000,000

Which would make the cost of the whole... 46,800,000

But it is sold to the consumers at an average of

three livres the pound....................72,000,000