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rk their cigars in some of the West India steamers, and then have them carried about for a month or so, thereby involving a further payment for freight; and they all express themselves as amply repaid by the improvement thereby effected in their cigars. Nevertheless, many old Cubans prefer smoking cigars the same week that they are made. At the same time, if any honest tobacconist in England chose to hoist the standard of "small profit and plenty of it," he might make very good Havana tobacco cigars, at 50 per cent. profit, under 16s. per 100. Thus--duty, 3s. 6_d_; tobacco, 5s.; freight and dues, &c., 6d.; making up, 1s. 6d.--absolute cost of cigars, 10s. 6d. per 100; 50 per cent. profit thereon, 5s. 3d.; total, 15s. 9d. For this sum a better article could be supplied than is ordinarily obtained at prices varying from 25s. to 30s. But 50 per cent. profit will not satisfy the British tobacconist when he finds John Bull willing to give him 100 per cent. He therefore makes the cigars at the prices above-mentioned, puts them into old boxes with some pet brand upon them, and sells them as the genuine article. John Bull is indebted for this extortionate charge to the supreme wisdom of the Legislature, which has established a 3s. 6d. duty on the pound of unmanufactured tobacco, and a 9s. duty on manufactured; instead of fixing one duty for manufactured and unmanufactured, and making the difference thereof depend upon the quality--lowering the duty upon the tobacco used by the poor to 2s. 6d., and establishing on all the better kinds a uniform rate, say 6s. or 7s. The revenue, I believe, would gain, and the public have a better protection against the fraud of which they are now all but universal victims. But to return to Havana. The price paid for making cigars varies from 8s. to 80s. a thousand, the average being about 15s. A certain quality of tobacco is made up into cigars, and from time to time they are handed over to the examiner, who divides them into three separate classes, the difference being merely in the make thereof. A second division then takes place, regulated by the colour of the outside wrapper, making the distinction of "light" or "brown." Now, the three classes first noticed, you will observe, are precisely the same tobacco; but knowing how the public are gulled by the appearance, the prices are very different. Thus, taking the brand of Cabanos y Carvajal _Prensados_, his first, or prettiest, are 6l. 8s. pe
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