magazines of the Government immediately after the crop is gathered; and, since 1832, the administration retains, from the price paid to the planter, 3 per cent. on the quantity of leaf tobacco sold and delivered by the planter. The cultivation is declared free in all the island of Sardinia, but it can be considered as restrained, because the general administration, according to its wants, can grant or refuse permission to the planter. The planter has to make at the proper time, a declaration of the land he intends to cultivate, in order to obtain the prior authorization, and, immediately after the harvest, he is obliged to deposite the produce in the magazines of the Government. The only means of control consist in the verification made by a commissary of the quantity planted, with the statements of reception by the guard magazine. The leaves are divided into five qualities by the inspectors, chosen equally by the administration and by the planter. The prices are in proportion to each of these five qualities. There is no tax on the cultivation, only the Government retains from the planter 3 per cent. of the amount it has to pay him: this is for indemnification to the Government for the expenses of storage, examining, &c. THE ROMAN STATES. Tobacco is cultivated in the provinces of Ancona, Macerota-Ruti, Frozinone, Comeria de Roma, Farnese, and Benevento. All the crop of tobacco of Benevento is delivered each year to the farm of Naples, in conformity to a treaty made with the Neapolitan Government. The quality of the Roman tobacco is generally ordinary, with the exception of that of Frozinone and the Comeria de Roma, which are considered as of a tolerably good quality. The quantity of land destined to this cultivation is each year fixed by the Roman Government. The amount of the crop of the five first-mentioned provinces may be estimated at about And of Benevento 765,000 lbs. 450,000 " 1,215,000 The prices of the native leaf tobacco may be estimated as follows: 1st quality 5 cents per pound, 2d quality 3 cents, and 3d quality at 2 cents per pound. There are three manufactories: one at Rome, one at Chiavedella, and one at Bologna. That at Rome furnishes to the wants of the capitol and to those countries on this side of the Apenines; that at Chiavedella, the marches of Ancona and the dutchy of Urbin; that of Bologna, the legations. The average of the three qualities of native tobacco may be estimated at $3 55 per 100 pounds. The prices are annually fixed by the Gov ernment. There is also a premium granted by the Government of 10 per cent. to those cultivators who show that they have strictly conformed to the regulations of the Government. The foreign tobacco which is used in the manufactories comes from America, Holland, Havana, and Germany. The mixtures are as follows: 1st species, pure native; 2d species, native, foreign; 3d species, pure foreign tobacco. The annual average consumption may be estimated at 1,990,000 pounds. The purchases of foreign tobacco are usually made in England and at Marseilles. As the native tobacco is not sufficient for the wants of the régie, a considerable quantity of foreign tobacco is used in its manufactories. The introduction of foreign manufactured tobacco is prohibited; it is only permitted on particular exceptions, and must in all cases be addressed to the régie. The régie is not subject to any duty on entry of tobacco. The tobacco manufactured by the régie being of an inferior quality, its exportation is nearly nothing. The exportation of native leaf tobacco is confined to those of Benevento to Naples, and of those native leaf tobac coes which have been refused by the surveyors of the régie. The cultivation is permitted in the six provinces aforementioned. The quantity of land to be cultivated is fixed each year by the Government. The planter must first obtain an authorization from the apostolie chamber. Registers are opened in the districts where cultivation is permitted. The planter convicted of fraud or false declarations is put oneside. No single authorization for more than 8,000 plants is granted, and no individual estate can have more than five permissions, of 4,000 plants each. The produce remains with the planter until it can be carried without inconvenience to the magazines of the régie; the transportation is at the expense of the planter. In each magazine, surveyors, one of which is chosen by the apostolie chamber, are encharged with its classification into three classes, viz: best, good, and common. Those of the 3d class are rejected, and can be exported without paying any duty. The manufacture belongs to the régie, it being a monopoly of the state; the sale also belongs to the state. The circulation is interdicted, except under the sanction of the administration; any contravention is considered as smuggling, and, as such, the tobacco is confiscated. PRUSSIA. Tobacco is cultivatad in the following provinces; Pomerania, Silesia, province of Saxony, Western Prussia, Eastern Prussia, dutchy of Posen, Westphalia, and in the Rhinine provinces. In 1805, the crop, according to Mr. Krug, was estimated at about 11,786,500 pounds, and worth $461,570. According to Doctor Ferber, the total crop in 1827 was 13,273,000 pounds, at which period several provinces had been added to Prussia which it did not possess in 1805. The cultivation of tobacco is continually diminishing in the Rhinine provinces; this is attributed in part to the facility of obtaining leaf tobacco of a better quality, and cheaper, from the grand dutchy of Hesse-Darmstadt, whence they import it without paying duties since the union of that country to the commercial league, and, in a great measure, to the smuggling which is carried on from Holland and Belgium. The tobacco manufactories are situated in Brandenbourg, at Berlin, Potsdam, Brandenburg, Schwedtt, Frankfort on the Oder, Prenzlau, Custrin, and Landsberg. Pomerania, at Coslin, Stralsund, Stolpe, Stittin, &c., Silesia, at Wartenberg, Oppein, Newmarck, Oblau, Brieg, Schweidnitz, Ratibor, Grunburg, Glogau, Gorlitz, Brezlau, Leignitz, &c. In the province of Saxony, at Magdeburg, Gontheim, Burg, Egeln, Quedlinbourg, Aschersleben, Halberstadt, Wetemberg, Saltzwede, Stendel, Calbe, Torgau, Weissenfels, Heiligenstadt, Erfurt, Halle, Musebourg, Naumbourg, &c. In Eastern Prussia, at Koeisberg. In Western Prussia, at Dantzic, Elbing, and Gratdentz. In the dutchy of Posen, at Bromberg and Posen. In Westphalia, at Minden, Herfort, Bielfeld, Hamm, Paderborn, Warendorf, Altena, Soest, Hagen, Hoxter, Olpe, &c. In the Rhinine provinces, at Cologne, Mulheim, Dusseldorf, Duisbourg, Cleves, Kittorf, Wessel, Siegen, Gummersback, Wippenfurtz, Riess, Gravenbrack, Geldern, &c. The mixtures, divided into 110 parts, are as follows: 1st quality, 30 parts native, 80 parts foreign tobacco. 2d quality, 55 parts native, 55 parts foreign tobacco. 3d quality, 80 parts native, 30 parts foreign tobacco. 4th quality, 90 parts native, 20 parts foreign tobacco. 5th quality, 110 parts native. The foreign tobacco is brought into the kingdom by the way of Amsterdam, Rotterdam, Belgium, Hamburg, Bremen, Stettin, Dantzic, Koenigsburg, &c., and is produced in North and South America, Turkey, Cuba, Porto Rico, Holland, Hungary, &c. The imported leaf tobacco and stems are absorbed by the manufactures. The manufactured foreign tobacco is intended for local consumption. The re-exportation, consequently, properly speaking, is that of native and foreign tobacco manufactured in Prussia. On the re-exportation of foreign tobacco, manufactured in Prussia, 52 per cent. of the entry duty is allowed as a premium. In 1766, Frederick the Great instituted a régie of tobacco; in 1787, this régie was abolished, and the right of cultivation granted, but limited to a small number of privileged planters, until 1798, at which period the cultivation was declared entirely free. In 1819, a tax was established upon this cultivation according to the quantity of tobacco grown; the right of cultivation being, however, accessible to all. Under that system, the tax on the cultivation of tobacco appears to have brought to the Government about $350,000 annually. In 1828, this tax was classified, it being levied according to the quantity and quality of the land cultivated, and divided into four classes. This system is the actual one now in vigor. The cultivator of a field six fathoms square, and above that size, planted with tobacco, has to declare to the administration of the customs, before the end of July, each quantity of land under cultivation, indicating the position and extent of each. The administration verifies the truth of the declaration in such manner as seems to itself the most simple and sure. It is upon these declarations and verifications that the excise duty on the cultivation is determined. The cultivation of tobacco as aforementioned is subjected to a special tax, conformable to the quantity and quality of the land under cultivation; they have consequently established a kind of cadastre of the tobacco lands, and they have taxed each class according to its supposed power of production. These lands are divided into four classes. In each circle, the duty is regulated in a uniform manner by the minister of finance and of the interior conjointly, after having taken the advice of the president of the province, and of the council composed of the administration, and of the direction of the provincial contributions. Plantations of less than six perches are not subjected to this tax. A great number of small cultivators profit of this exceptional clause, to secure to themselves their own consumption without paying duty. The proprietor or farmer, &c., of a planted field of tobacco is responsible for the whole of the impost. After the verification, the tax is regulated and made known to the planter. The payment is exacted immediately after the sale of the half of the crop of each planter; but if it should happen that a planter has not found an opportunity to sell, he is obliged to pay the tax, at the latest, at the end of July of the following year. The manufacture is free to any one, but on payment of a duty of patent, common to all commercial classes; but, like all other commercial pursuits, the manufacturers of tobacco are united in a corporation. It is the entire corporation which is taxed; it divides among itself the patent tax according to the extent of the business of each individual at the moment; the respective proportion, therefore, of each one may vary annually. The sale of tobacco is free to any one, but subject to a patent tax ; in case of fraud, seizure of the merchandise: and, if the person charged with the offence is suspected of the intention to fly from the country, he is to be arrested and delivered over to the nearest tribunal. The importation is also open to any one, but subject to a duty of entry, transit, and on re-exportation; but distinguishing the tobacco which comes from, and is the growth of, the territories of the commercial union, from the tobacco coming from foreign countries to the said union. As for the tobacco coming from the associated states, it is admitted conformably to the following principles of perfect equality, and certain duties are levied according to circumstances: several native products, such as wine, brandy, beer, and tobacco, are differently taxed in certain states composing the commercial union; these products are subject, on their importa tion from a state where a tax does not exist, or is less than in the state to which it is sent, to a tax which is only intended to cover the native product from the disadvantage which would result to it from the inequality of the tax, and which, consequently, corresponds with the difference in the taxes of the two states. Conformably to this principle, the tobac co coming from the kingdom of Saxony, the electorate of Hesse, the Saxon dutchies, and some other countries of less extent, pay no duty on entry into Prussia, because, in those countries, tobacco is taxed as in Prussia, equally conformable to the same system, and in the amount of the tax. At the same time, Prussia and the above-mentioned states levy on the tobacco from Bavaria, Wurtemberg, and the grand dutchy of Hesse, destined for the consumption of the interior, a differential duty, which is understood to be equivalent to the tax on cultivation. Tobacco, however, which is proved to be of foreign growth, is excepted from this differential duty when it has once crossed the frontier lines of the association, and paid the duty as levied by the tariff of the commercial union. The circulation in the country is not subject to any particular formalities or restrictions. The exportation is free to any one, but subject to a duty. The non-declaration or an inexact declaration of the quantity of land under cultivation is considered fraud; and if the quantity not declared exceeds the twentieth part of the totality, or six toises square, or over, there is a fine of one thaler; and if the land is greater, the fine is augmented to one thaler for every fifteen perches over that size; if the difference is less, they limit themselves to the payment of the duty without any fine. All resistance to the public officers, as well as every refusal to assist them in their search, is punished with a fine of from ten to fifty thalers, or a proportional imprisonment. The Prussian thaler is about sixtyeight cents. The tax on the land to which tobacco is cultivated is divided into four clssses: The 1st class pays six Prussian thalers per morgen, (acre ;) The 4th class pays three Prussian thalers per morgen. The following is the number of morgens (acres) which are cultivated with tobacco, and which will show that there has been but little increase in its cultivation since 1827: In 1835, of one hundred acres cultivated with tobacco in the Prussian states, they may be classed as follows: 1000 morgens, and which may be divided among the different provinces as follows: 24 morgens (acres) in East Prussia. 39 do West Prussia. Hosen. Pomerania. Silesia. Brandenburg. Province of Saxony. Westphalia. The Rhinine provinces. 1000 morgens (acres) proportional quantity cultivated in all Prussia. The tobacco of the first class is only cultivated in the Rhinine provinces. In a good average year a morgen, according to its class, will produce of dry tobacco say 9, 74, 6, and 44 cwt. The American tobacco wanted for the Magdeburg market is purchased at Bremen, and the Porto Rico at Hamburg. That which is purchased at Bremen is sent round to Hamburg by water, and thence by the river |