obacco, 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 91/2d. 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. 81/2d. 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.
& 121/2 per ct. & 121/2 per ct.
Lbs., 23,163,999 871,846 16,895,752
1811 18,547,720
Duty 96 per cent. 8d. per lb. 261/2d. 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, 261/4d. per lb. 6d. per lb. 3s. per lb.
Lbs., 36,396,073 28,420,980 22,094,772

The consumption of tobacco in the island of Great Britain, excluding
Ireland, and the duty thereon, were in

Consumption. Duty.
1801 10,514,998 lbs. 1s. 7d.
1811 14,923,243 " 2s. 21/2d.
1821 12,983,198 " 4s. 0d.
1831 15,350,018 " 3s. 0d.
1841 16,083,593 " 3s. 0d.
1851 28,062,841 " 3s. 0d.