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EFFECT OF THE HIGH DUTY ON TOBACCO. OF all the articles affected by taxation, there appears to be not one which so much deserves the attention of his Majesty's Ministers as tobacco.— The additions which have been made, at different periods, in the duty of this article, have at last raised it to such an enormous and unparalleled height,that it has become a bonus to the smuggler, so tempting, so profitable, that no expence to which the Government can go for its protection can prevent, him from carrying on his trade and so extensively has this trade been carried on, that a large share of the consumption of the I united is supplied by illicit means, while the sum which goes into the Treasury decreases annually. It appears from Parliamentary documents, that the quantity on which the duty was paid, in the united kingdom, a few years ago, was about twenty-two millions of pounds weight in the year and that seized by the Revenue Officers, about 4'0,0001hs. but since the duty has been raised to its present amount, the quantity on which it has been paid is about, fifteen millions of pounds weight, and that -which has been seized nearly one million of pounds weight in the year. Now, as the quantity seized, in the different periods, may be supposed to bear some relative proportion to that which escaped, it will be seen that a great proportion of the difference between the amounts of duty-paid, tobacco is now smug- gled into consumption. It will also appear, that ids Majesty's Treasury received nearly as much from a duty of 2s. Sd. per Ih. which was the rate of 'he first period, as it, now receives from a duty ( f 4s. per lb. which is the rate of the present ] ei iod Formerly, the smuggling trade in tobacco was conducted on a small and insignificant scale; but now, so alluring is the profit, and so great is the reward, that whole cargoes are constantly being dis -vorged upon the coasts of these islands. Thus the revenue of the country is defrauded, and consequently the great bulk of the people ittjdrevl; whilst that part of the population en- gaged ill this nefarious traffic becomes demoral- ized, by habits naturally induced by sueli a vo- cation and the fair trader is ruined, by being placed in competition with an unprincipled smug- gler, who purchases the article he sells at one- tenth the price which the former is obliged to £ >h e.

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