num
for every male adult. Ireland annually pays not less than L800,000 of
duty on tobacco and snuff, and only about L30,000 on coffee. For every
pound of coffee that the Irish people use, they smoke away about _four
pounds of tobacco_.

North America produces annually upwards of 200 million pounds. The
combustion of the mass of vegetable material used in this kingdom
would yield about 340 million pounds of carbonic acid gas; so that the
yearly produce of carbonic acid gas from tobacco smoking alone cannot
be less than 1,000,000,000 lbs.--a large contribution to the annual
demand for this gas made upon the atmosphere for the vegetation of the
world. Henceforth let no one twit the smoker with idleness and
unimportance. Every pipe is an agricultural furnace,--every smoker a
manufacturer of vegetation,--the consumer of a weed that he may rear
more largely his own provisions.

In the year 1842, 605,000,000 of cigars were made in the German
Commercial Union.

In 1839, the revenue on tobacco in this country was about L3,600,000.
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:--

Consumption per head.
Rate of duty. ozs.
1801 {1s. 7 3-10d. England } 17
{1s. 0 7-10d. Ireland.}
1811 2s. 2 13-20d. 191/2
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 t