ginia; nearly 2,000 cwt. West India tobacco are imported, of which about three-fourths from Porto Rico, some from Cuba, and a small quantity from South America.

If the native crop of tobacco fails, an importation from Russia is resorted to by the tobacconists, as likewise of Prussian and Bavarian tobacco, and in that event American stalks are manufactured to some extent.

At Rostock, the duty on Mecklenburg tobacco is fixed at 12 shillings, Hamburg currency, per cwt. ; on foreign, at 18 shillings: equal to about 11 pence sterling and 164 pence sterling.

Transatlantic tobacco is mostly imported into the Mecklenburgs from the Hanse Towns by sea.

In 1839, there were twenty-three tobacco manufactories in the two Mecklenburgs.

In Mecklenburg-Schwerin, there is no fixed tariff for the whole dukedom; each town may be said to have a tariff of its own, but which is very low throughout Mecklenburg.

Foreign tobacco is seldom used for mixing with the native. Tobacco from Maryland, Kentucky, Ohio, Porto Rico, and South America, is employed for smoking in pipes, Cuba and St. Domingo, for making cigars, and Virginia, for snuff.

Maryland, of a light yellow or buff color, and scrubs, are the sorts of tobacco the most in use in the two Mecklenburgs, excepting of course the native tobacco.

It is in contemplation to cut a new canal to connect the Elbe and the Baltic, passing through Rostock, which will greatly facilitate its trade with the interior of Germany, and there will then be wanted a much larger quantity of the agricultural produce of the United States, chiefly of tobacco and rice.

The cultivation, manufacture, sale, circulation, &c., of tobacco are not subjected to any other formalities than those on any other article.

POLAND.

Tobacco is cultivated in the neighborhood of Kalist, and in the palati⚫nates of Plock and of Moravia, in which countries the crop may be estimated at from 2,737,125 to 3,649,500 pounds annually-the prices from $3 10 to $7 33 per hundred pounds, according to its quality.

There are five manufactories, viz: at Powaski, a village near Warsaw, at Krosniewice, at Wielun, at Lublin, and at Augustow; they employ from 400 to 600 persons, and produce from 2,840,500 to 3,654,000 pounds.

The foreign tobacco which is used in those manufactories comes from Holland, America, Russia, and Turkey.

The whole crop of the country is frequently purchased by the administration. The administration gets from foreign countries two kinds of tobacco, one entirely manufactured, which is delivered in that state to the consumer, and the other half manufactured. The American leaf tobacco is used for making superior qualities of smoking tobacco and snuff.

The Government obtains about $224,000 from the régie or administration of tobacco.

The cultivation is free to any one, but a declaration must be made, and the extent of ground determined; the field, however, cannot be less than a certain size. The planter must, under penalty of confiscation, transport

the 'quantity gathered out of the boundary of the village where it was planted. If afterward this tobacco has not been sold to the manufacturers in the country, or exported, it must be put in deposite in a locality, and under the key of the agent of the public revenue, the nearest to the place of culture. The planters are subject to the control of the officers of the administration of tobacco.

The manufacture is interdicted to individuals, it being a régie; the commerce of tobacco, that is to say, the manufacture and the sale, belong exclusively to the state, the operation of which is confided to an administration, the chief of which is in fact one of the farm. It maintains, at its expense, the manufactories, purchases and sells the tobacco, and pays to the public treasure the sum agreed on; if the revenue exceeds that sum, the excess belongs in part to the state, and a part to the régie or farm, to which is given the name of the governmental administration. The sale to the consumer of the tobacco manufactured by the administration is effected exclusively by distributors who are patented.

The importation is interdicted, except to the administration of the régie. The commission of the finances of the treasury, on the demand of the administration for the Government, grants licenses for importations.

THE SWISS CANTONS.

All

Canton of Berne.-The small quantity of tobacco which is cultivated in this canton is not worth mentioning, and the quality is very common. that is imported is consumed in the country, as well as the little native which is raised.

The duties on entry are as follows: on leaf tobacco, 164 cents per 100 lbs.; on manufactured, $1 20 per 100 lbs.

The cultivation is free, there being no particular formalities or restrictions.

To establish a manufacture, it is only necessary to procure a permission, which the manufacturer must first obtain, and on payment of a patent tax, as on all other professions.

The importation is open to any one, but subject to a duty on entry, there being no particular formalities or restrictions.

The circulation is free, it not being subject to any particular restrictions or formalities.

The exportation is subject to a duty.

Canton of Lucerne. That which is imported is for the consumption of the country; none is cultivated in the canton. The manufacture can be undertaken by any one, but there are no manufactories in the canton. Tobacco can be imported by any one, but subject to a duty of entry of 14 cents per 100 lbs.

There are no particular formalities or restrictions attending the circulation of tobacco.

No particular formalities or restrictions attend the exportations, except a duty of export.

Canton of Unterwalden (upper.)-All which is imported is for the consumption of the country. The duty is 1 6-10 cents per 100 lbs. The cultivation is free, but there is none raised.

The manufacture is free to any one, but there are no manufactories.

The importations can be made by any one, but subject to a duty on

entry.

The circulation is not subject to any particular formalities or restrictions. There is small duty on exportion.

Canton of Basle.-Imported solely for consumption; duty 4 8-10 cents per 100 lbs. They use principally the tobacco in leaves from Alsace and from the palatinate, (Germany.)

The cultivation is free, but there is none cultivated.

There are no particular formalities or restrictions attending the manufacture or the sale of tobacco.

It can be imported by any one, but subject to a duty on entry. The circulation is not subject to any particular formalities or restrictions. There is a small duty on exportation.

Canton of Grisons.-Imported solely for consumption; the cultivation and manufacture of tobacco are of very little importance. The duty is 76 cents per 100 lbs.

There are no particular formalities or restrictions attending the cultivation or manufacture or sale of tobacco.

It can be imported by any one, but subject to a duty on entry and a duty on consumption. The circulation is not subject to any particular formali. ties or restrictions.

There is a small duty on exportation.

Canton of Tessin.-Imported solely for consumption; that which is cultivated in the canton is of a very inferior quality, and destined solely for the local consumption. The duty is $6 66 per 100 lbs.

The cultivation is free, but very little is cultivated, and the manufacture is likewise free, as well as the sale of tobacco. It can be imported by any one, but subject to a duty on entry, and of consumption. The circulation is not subject to any particular formalities or restrictions. There is a small duty on exportation.

Canton of Vaud.-Tobacco is cultivated in the district of Avenches, Payerne, and Mendon; they produce about 270,000 lbs. Seeds of Virginia tobacco have been used, but they have produced a quality of tobacco inferior to that of the canton. The former large manufactories which existed in the canton have ceased to work; there are now only small manufactories, which use only native tobacco.

The duty on foreign tobacco, in leaves, is 25 cents per 100 lbs., and on manufactured, 50 cents per 100 lbs.

The cultivation is free, as also the manufacture of tobacco; and there are no particular formalities or restrictions on the sale of tobacco. The. importation is permitted to any one, but subject to a duty on entry, and likewise to a toll duty, which is levied on all merchandise destined for the consumption of the country.

The circulation is not subject to any particular formalities or restrictions. The exportation is permitted, but subject to a duty on leaf tobacco.

The canton of Valais.-The cultivation, the manufacture, and the sale of tobacco were, in 1826, put into the hands of a farm for nine years. The farm is the exclusive planter; the land cultivated belongs to the city of Sion; the Government with the farm fix the retail price. If the farm wish to export a part of the crop, they pay a tax or duty of 724 cents per 100 lbs. on exportation; but the tobacco manufactured in the canton is not subject to that duty or tax, and is entirely exempt on exportation.

The canton produces from 25,800 to 31,500 lbs. annually. The importation of foreign tobacco can only be made for the farm; the circulation is under the same restrictions.

The exportation of tobacco belongs also exclusively to the farm.

Canton of Geneva.-Solely imported for consumption. The duty on foreign leaf tobacco is 4 8-10 cents per 100 lbs. for the confederation, and 13 cents per 100 lbs. for the custom-house of the canton.

The cultivation is free, but none is cultivated in the canton; the manufacture is also free, as well as the sale of tobacco.

It can be imported by any one, but subject to a duty on entry, as above mentioned. The circulation is not attended with any formality or hinderance. There is no particular formality or restriction on its exportation. Zurich, Fribourg, and the other cantons.-The tobacco which is imported is for the consumption of the country.

The cultivation, manufacture, importation, sale, circulation, and exportation of tobacco are not subject to any particular formalities or restrictions. In Zurich and some other cantons none is cultivated or manufactured.

FRANCE.

Tobacco is permitted to be cultivated in six departments, viz: du Nord, du pas de Calais, du Bas Rhin, d'Ille et Vilaine, du Lot, and of the Lot et Garonne. It formerly was permitted to be cultivated also in the departments of the Bouches du Rhone and of the Var; but, since 1835, it has been discontinued in the two last-named departments.

The following table will show the total crop for five years, from 1830 to 1834, in the eight departments:

Departments.

Quantity re- Quantity de- Quantity class-Average price Total crop. jected and de-livered to the ed as not mer- of the not merstroyed. chantable, but chantable. sold to the régie

régie.

The tobacco called not merchantable is of the most inferior quality.

The department du Lot produces the best quality of the native tobacco: the leaves are gummy, of a handsome color, and much body: the sap has a smell of anise; but this smell is lost with time, and particularly in fer

mentation.

This tobacco is employed by the régie in all the different species of manufactured tobacco, with the exception of smoking tobacco; but notwithstanding that it approaches, in its quality, nearer than any other French tobacco to that of Virginia, yet it cannot take the place of it in the manufactures, for it is wanting in that penetrating and agreeable aromatic perfume which distinguishes the Virginia tobacco.

The department du Nord.-The district of Lille produces the best quality in the department for the usefulness of its employ, and its intrinsic quality it may be assimilated to that of the department of Lot et Ga

ronne.

The department of Lot et Garonne.-Since some years, the cultivation of tobacco has progressed in this department: its quality, although a little inferior to that of the department du Lot, approaches it now more than formerly. But although the tobacco of Lot et Garonne has, in many respects, a great analogy with that of the department du Lot, it differs in having less gum, and is more subject to contract a tanny smell when the manufacture is not properly attended to: this tobacco is employed in all manufactures with the exception of smoking tobacco.

Department d'Ille et Vilaine.-The cultivation of tobacco is concentrated in the district of St. Malo; originally its produce was of a good quality, but afterward the planters, by forcing the manuring and propa gating a different species of tobacco, changed the qualities of their crops: it tended to produce leaves of a large dimension, but, being very fat, it was impossible, in a wet climate, to completely dry them by natural means, and they had recourse to pressing, in order to purge them of the vegetable water, which was in too great abundance. This operation, however carefully made, could not fail to change the quality of the leaf, and was the cause of the bad reputation of the tobacco of St. Malo; but since some years the planters have taken into consideration the reclamations of the régie, and the quality is becoming better.

Department du Pas de Calais.-Tobacco is cultivated in four districts. The produce of the district of St. Omer is, of all French tobacco, the best calculated for making smoking tobacco; it is for that purpose that which the tobacco of the department du Lot is for making snuff, and they are ranked in the first class for smoking tobacco.

The tobacco of this district is light, of a handsome color, and exempt from bad taste, but it has no perfume, nor that delicacy of sap which distinguishes the American tobacco proper for smoking in a pipe.

The tobacco of the district of St. Pol is light, and can be employed in the manufacture of smoking tobacco: in this respect it is useful to the régie, as France produces but a small quantity of leaves which are proper for that manufacture. This tobacco is of small dimension; the leaf is generally very narrow, and seldom comes to complete maturity: the fear of the autumnal winds hurries the gathering of the crop.

The foregoing remarks are equally applicable to the tobacco of the district of Montreuil, where, however, but a small number of communes apply themselves to the cultivation of this plant.