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Google books https://books.google.com THE SELECT COMMITTEE appointed to examine into the Present State of the Tobacco Trade, and to inquire what Effects have been produced by the Changes of the Laws relating to it, and whether any and what Legislative Measures, compatible with the General Interests of the Country, may be advisable, in order to promote the Trade, or to check Smuggling in Tobacco, and to report their Observations thereupon to The House ; and to whom several Petitions relative to the Tobacco Trade were referred, and who were empowered to report the Minutes of Evidence taken before them;--------Have examined the Matters to them referred, and agreed to the following REPORT: THAT considering the period to which the Inquiries of Your Committee bave necessarily been protracted, and the various important matters which are involved in a decision upon the several points to which the Evidence has been directed, it appears to Your Committee impracticable to present to The House a full Report upon the subject referred to them, and therefore confine themselves to reporting the Minutes of Evidence, and their Proceedings, to The House. J August 1844. iv PROCEEDINGS OF THE SELECT MINUTES OF PROCEEDINGS. Veneris, 15° die Martii, 1844. Mr. Hume. Mr. Humphery. Mr. Darby. Mr. John Young. Sir C. Douglas. Mr. Ewart. Mr. Smythe. Dr. Bowring. Mr. Hume was called to the Chair. Returns were ordered. Veneris, 22* die Martii, 1844. The Chairman suggested to the Committee the necessity of protecti nesses making disclosures of illegal transactions from criminal proceedin. Motion made and question proposed, “ That the witness be informed, that if he be examined as a witness before the Committee touching smuggling transactions in which he may have been engaged, if he shall upon such examination make a true and faithful discovery and disclosure, to the best of his knowledge, touching all matters and things to which he shall be examined before the Committee, the Committee will be prepared to prevent his name being made public, and measures will be taken to ensure him against prosecution, to which he may have rendered himself liable, by any criminal proceedings on his part which he may have so divulged to the Committee.” (Mr. Chancellor of the Exchequer.} Question put, and agreed to. Veneris, 26° die Aprilis, 1844. Motion made and question proposed, “ That experiments be made by chemists to be appointed, with respect to the adulteration of Tobacco, and that Sir Charles Douglas and Mr. Ewart be requested to be present at the mixing of the same, together with a chemist to be selected by the Chairman to assist. Three parcels or more of each sample to be prepared; one to be given to the Chair man of the Excise, to be examined under his direction; and the other to be given to a chemist, to be appointed by the Chairman; and the third to be reserved in the custody of the Committee: the adulteration to be from 5 to 60 per cent.” (Mr. Ewart.} Question put, and agreed to. Martis, 80* die Aprilis, 1844. The Chairman informed the Committee, that he had directed Messrs. J. & F. Lloyd, tobacconists, Snow-hill, to prepare six samples of Tobacco for analyza-tion, to be mixed under the direction of Mr. William Eames Heathfield, practical chemist, St. Helen’s-place, and in the presence of the Members appointed by the Committee; that he had likewise directed Mr. Rogers, tobacconist, of Oxford-street, to prepare six samples of Tobacco for analyzation, to be mixed under the direction of Edward Solly, jun., Esq., Lecturer on Chemistry, in the presence of the Members of the Committee. The Members appointed to fix the time for the mixing pf the samples. COMMITTEE ON TOBACCO TRADE. v Jovis, 16° die Mail, 1844. The six samples of Tobacco prepared by Messrs. Lloyd, and mixed in presence of the Members of the Committee, were laid before the Committee, and a parcel of each sample was forwarded, by the Chairman, to the Chairman of the Board of Excise, to be analyzed as directed. , Veneris, 24* die Maii, 1844. The six samples of Tobacco prepared by Mr. Rogers, and mixed in presence of Members of the Committee, were laid before the Committee, and a pared of each sample was forwarded, by the Chairman, to the Chairman of the Board of Excise, to be analyzed as directed. Martis, 11° die Junii, 1844. Motion made and question proposed, “That the second series of samples.of Tobacco be submitted to Dr. Ure for his analysis thereof.” (Mr. Beckett.') Question put, and agreed to. Martis, 18° die Junii, 1844. Three samples of the Tobacco, prepared by Mr. Rogers, and four samples of the Tobacco, prepared by Mr. Lloyd, and mixed in preseace of Members of the Committee, were sent to Dr. Ure, by the Chairman, requesting him to examine them by analysis, and to report whether pure Tobacco or adulterated, and if adulterated, with what foreign matters adulterated. Jovis, 25° die Julii, 1844. Mr. Hume in the Chair. • The Committee summoned to consider Resolutions, and Report prepared by the Chairman. Dr. Bowring. Mr. Ewart. Mr. Beckett. Mr. Darby. Mr. C. Villiers. Sir Charles Douglas. Mr. Chancellor of the Exchequer. Mr. H. Hinde. Mr. J. Young-. Mr. Smythe. Motion made and question proposed, “ That with a view to the prevention of smuggling and adulteration, the correction of the moral, social, and commercial evils of the existing system, and with a due regard to the public Revenue, the Committee recommend a considerable reduction of the present high Duty on Tobacco.” (Dr. Bowring.) Amendment proposed, to leave out all the words from the first word, “ That,” in order to insert the words, “No reduction of Duty sufficient to prevent or materially diminish Smuggling or Adulteration, could be effected without a loss of Revenue so large as to involve the most serious financial consequences.” (Mr. Chancellor of the Exchequer.) Instead thereof,— Question, “ That the words proposed to be left out stand part of the question,” put: 565. a 3 vi PROCEEDINGS OF THE SELECT Draft Report proposed by Air. Hume. The State of the Trade. Appendix, No. 1. Q. 2. 106-8. 145195- 216. 9*9- 923- 9*7-94**. 964. 979’ 1001-8. 1063-4. The Committee divided— Ayes, 4. Dr. Bowring. Mr. C. Villiers. Mr. Ewart. Mr. Smythe. So it passed in the negative. Question, as amended, put. The Committee divided— Ayes, 6. Mr. Chancellor of the Exchequer. Mr. Darby. Sir. C. Douglas. Mr. J. Young. Mr. Beckett. Mr. H. Hinde. So it was resolved in the affirmative. Noes, 6. Mr. Chancellor of the Exchequer. Mr. Darby. Sir C. Douglas. Mr. J. Young. Mr. Beckett. Mr. H. Hinde. Noes, 4. Dr. Bowring. Mr. C. Villiers. Mr. Ewart. Mr. Smythe. Resolved, “That noreduction of Duty sufficient to prevent or materially diminish Smuggling or Adulteration could be effected without a loss of Revenue so large as to involve the most serious financial consequences.” Motion made and question proposed, “ That your Committee, in order to fulfil the duty submitted to them, divided their inquiry under the following heads:— “ 1st. Into the present state of the Tobacco Trade. “ 2d. Into the alterations which have been made in the laws relating to Tobacco, and their effects on the Trade. “ 3d. The state of the Trade in former years, as shown by documents before The House. “ 4th. Into the extent of Smuggling and of Adulteration of Tobacco; and their effects, both on the fair Trader and on the Revenue. “ 5th. Whether any, and what remedial and Legislative measures, compatible with the general interests of the country, may be advisable, in order to promote the Trade and to protect the Revenue, by checking the smuggling and adulteration of Tobacco.” The Committee proceeded to call some of the parties who had attended deputations to the Chancellor of the Exchequer, and had presented Memorials to the Treasury, and Petitions to Parliament, praying for relief to the trade in its depressed state. The Petition to the House of Commons from Messrs. Ricketts, Wills & Co. and others, manufacturers of Tobacco in London, Bristol and Devizes, states the complaints of the trade. Messrs. Wills, Huxley, Lloyd, and Anstie were called upon to prove the extent and nature of their grievances. They stated that they cannot carry on their trade in consequence of extensive Smuggling, and they pointed out various modes by which the article is obtained and sold at under prices ; that the laws are ineffectual to protect them ; that Smuggled Negrohead Tobacco is in a convenient state, fit for use, and easily sold in Seaports; that Leaf is Smuggled on a large scale; that Tobacco was frequently offered for sale in London and elsewhere at 2$. 6d. per lb., the duty being 3 $. 2d.; that they were selling Shag at 3 5. 4 d. per lb.; being 1 d. below what it cost them. Snuff sometimes sold at 2 s. Qd. per lb. made cheap by adulteration, although the duty is 3s. 2d.; that adulteration in the United States is solely to improve its quality, &c. Mr. John Wharam, Tobacco Manufacturer, of Liverpool, and Mr. Robert Horatio Wood of Leeds, state that trade never was in such a deplorable condition ; no honest manufacturer can make a profit in its present state; that they are selling Shag Tobacco at 3 s. 4 £ d. per lb., and lose Is. 2d. per cwt.: they are undersold everywhere by parties selling manufactured Tobacco at from 3 s. to 3s. 4^. per lb.; that Tobacco mixed with sugar suits the public taste better than pure Tobacco; and that they cannot distinguish 10 per cent, addition of saccharine matter. The trade never was so bad as in the last 18 months; thinks that the present system of analysis adopted by the Excise will be a material check to Adulterations Sees no mode of putting down Smuggling so good as a reduction of the duty to 1 s. per lb.; that the consumers would derive the benefit of the whole reduction of 2 s. in the lb.; that nine-tenths of the Tobacco is consumed COMMITTEE ON TOBACCO TRADE. vii sumed by the working classes; and that a reduction of the sale price to 2 s. would produce an enormous increase of consumption, as the working classes have a great desire for Tobacco. / Mr. A. C. Rippon and Joseph Procter, both manufacturers in London, appeared to support a Petition which they and 12 other manufacturers had presented to The House. The Petition states that the reduction of the duty to 1 5. per lb. would not materially diminish either Smuggling or Adulteration; that the consumption would only be increased to one-fourth or one-fifth on the present quantity ; that an Excise Survey would not prevent Smuggling or Adulteration ; that pecuniary penalties are inoperative; that compromises are injurious ; that parties of great wealth engage in illicit practices ; that, if the Government can, by analysis, detect Adulteration; if compromises are put an end to; if publicity in the courts given to convictions; and personal, substituted for pecuniary, penalties, the evils may be lessened. / 1069. Appendix, No. 1 a. 1363- They believe that Smuggling exists, as offers of the Leaf have been made to them in quantities of 1,000 of pounds weight; and of foreign Negrohead often ; that the seller had been obliged to resort to that course of illicit trade in order to live. Negrohead was sold at from 2 5*. 4 d. to 2 5. 10 d. per lb.; complain of being undersold; that smuggling of Bengal Cheroots, to a large extent, existed under the Permit system; these have now disappeared from the market; but they are now undersold in Manilla Cheroots; that the market price of Manilla Cheroots was 7^ 6d.; although he bought them at 4 5. 6 c?., yet found himself undersold. There are 1,000 people employed in the Metropolis making Cigars; that the 15. duty would not materially diminish smuggling. That he could sell manufactured Tobacco at 16 rf. or Y]d. per lb., if the duty was reduced to 15.; that for 5 d. per lb. the risk of Smuggling would be run ; that at 1 5. duty, the consumption would increase one-fourth or onefifth : recommends the avoidance of compromises, the alteration of penalties, as stated in the Petition, but that no Excise Survey is of the least utility; that the security of the trade would be in having the power of detecting adulteration in the manufactured article ; that the public taste is decidedly in favour of adulterated Tobacco. Under Mr. Baring’s Act his trade flourished ; do^s not wish to go back to the system of weighing ; that severe punishments would' be better than reduction of duty, to put down Smuggling ; would punish Smuggling by imprisonment; and allow of adulteration through free trade,—Excise Survey of no use. Mr. William Maury, an importer of Tobacco in Liverpool, and of long experience in the trade, appeared to support and explain the Memorials and Petitions from the Americarb Chamber of "Commerce of Liverpool. A copy of the Memoriafto, Sir Robert Peel, in 1842, was given in and read to the Committee, which states at length the existence of Smuggling ; and, by comparing the increased consumption of Tea and Coffee, from the reduction of duty on these^articles, they urge .a reduction of the duty on Tobacco. Mr. Maury also delivered copies of a Memorial from the American Chamber of Commerce in 1843, and a statement from the trade in Liverpool in 1831, showing that— In the year 1811, the duty being 25. 2d. per lb., the quantity of duty-paid Tobacco was 22,191,462 lbs., whilst in the year 1 822, the duty being 4 5. per lb., the quantity of duty paid was only 15,487,748 lbs. in the United Kingdom. Mr. Maury states, on behalf of the American Chamber of Commerce and of the manufacturers of Liverpool, that the state of the trade is most ruinous to the manufacturers, from the efforts of the smugglers, as well as of the adulterators. The prices are reduced below what would remunerate them, if they paid the duty regularly. Your Committee refer to the Evidence at length of Mr. Maury, in support oi the allegations in the several Memorials presented by him. Mr. Robert Currey, in business as a manufacturer for 32 years in London, Mr. John Von Heyde, and Mr. Alexander Hatfield, all three also large manufacturers in London, were examined in support of a Petition, signed by 53 principal manufacturers in London, Liverpool, Preston, Kendal, Bolton, Chester, Leeds, Hull, Glasgow, and Edinburgh. Their Petition states that they have long suffered under evils arising from a trade overladen with taxation : that the several regulations during the last three years by the Excise and Revenue Boards have failed to bring any amelioration, and they still find themselves in a totally unprotected and defenceless condition; and compelled to maintain 565. ‘ a 4 their >375- 1392. 1389. >394- 1397- 1412. 1428. 1454. >434- 1441. 1465. 1481. 1529. 1532. 1533. 1593- 1578. 1585- 7-8- i,597-1614. 1624. 1643- 1645- Appendix No. 1. B. C. and D. 1<>5>. 23'4- 2341. Digitized by GooQie viii PROCEEDINGS OF THE SELECT *343- Alteration* of the haws, ' * 29 Geo. 3, c. 68. 30 Geo. 3, c. 40. 1 & 2 Geo. 4,0.109. See Appendix, No. 10. See 6th Report of the Commissioners 01 Excise Inquiry, ’ 834* 6th Report, p. 12. p- >a their business at a loss. That, upon a careful review of the present state of the trade, and the causes of the failure of the various plans devised by Governments they are of opinion that no remedy will be effectual, unless accompanied by a\ reduction of the duty to 1 s. per pound. The explanation of the evils now suffered by the trade is given at great length by these witnesses ; and, being the sentiments of the manufacturers of all those cities and towns, deserves the serious attention of The House. Communications were made from the Association of Tobacco Manufacturers in Glasgow, from manufacturers in Bedford, Nottingham, Hull, and other places, complaining of the depressed state of the trade from Smuggling and Adulteration ; but as they had no proofs of specific acts of Smuggling to offer, it was not considered necessary to call on them for Evidence on those subjects, as the general depressed state of the trade, and the opinions of the manufacturers had been fully explained. Your Committee submit, that the extreme powers of Legislation have been tried for the regulation of the Tobacco Trade, and for the prevention of Smuggling and of Adulteration; and as yet without success. There have been three great changes in the laws and regulations respecting the Tobacco trade within the last 55 years. The general Survey and Permit system was enforced for 51 years, from 1789 to 1840, under three several statutes*, with most stringent regulations against Smuggling and Adulteration. The prohibition against mixing any article, except water, with Tobacco in the manufacture, and against Smuggling, was enforced, by express enactments, in 115 separate penalties, varying from 20/. to 5001. each ; also, by 37 penalties of the forfeiture of goods, and four penalties of treble value : besides which, there were various other penalties (some of them heavy) under the Orders of the Board, called the General Laws of Excise. The Survey and Permit system was examined, and its effects fully inquired into in 1833, by the “ Commission of Excise Inquiry,” of which the late Sir Henry Parnell, Bart., was Chairman; and the operation of the same is detailed at great length in their Sixth Report, to which Your Committee desire to refer for the fullest information. In the evidence taken before this Committee, reference has been made by some of the witnesses to the state of the law, and to its good effects upon the trade during the continuance of that system, implying the policy of renewing some of those regulations as a means of preventing or of checking the present extensive smuggling and adulteration; but the greater number of the manufacturers in London and in the country, examined by your Committee, deprecate any such renewal. The following extract from that Report is submitted as a concise and excellent summary of the opinions of the Commissioners on that question, and in these opinions Your Committee fully concur. >. “We are of opinion (say the Commissioners) that on reading these regular tions, your Lordships will be struck, as we have been, with the multiplicity and complexity of them, and will be disposed to agree with us in thinking that this circumstance affords a reasonable ground for entertaining some doubt of the practicability of carrying them into execution with such a degree of punctilious accuracy as can alone secure the attainment of their object; namely, a complete control over the transactions of all persons who sell or manufacture Tobacco.” “ The number of notices: the number of weighings; the number of entries ; the subdividing the original stock of raw tobacco into three new stocks, one of finished and two of unfinished manufacture, (the latter to go through new operations) ; the accounts to be kept of each of these stocks ; the permits and certificates for goods sold ; and the registry of all permits and certificates; these are all most troublesome and necessarily most complicated proceedings;’ “ Those persons who devised and established this scheme of control had evidently much more confidence in the fitness of the Legislature to meddle with such minute affairs, and in the efficiency of public functionaries, whose business it is to execute the laws, than experience will justify.” The complaints and representations which the manufacturers made against the Survey and Permit system were, it is presumed by Your Committee, the cause of the appointment of the Commission referred to; and it was in consequence of the continual remonstrance of the trade against the vexatious regulations of that system that the Government, by the Act of 1840, abolished the system. In COMMITTEE ON TOBACCO TRADE. ix In the year 1840, while Mr. Baring was Chancellor of the Exchequer, the three This Act was in existing Statutes were repealed by the 3 & 4 Viet. c. IS, entitled, “An Act to force from the 5th discontinue the Excise in Tobacco, and to provide other Regulations in lieu Ju'y thereof.” By this Act manufacturers were left at liberty to conduct their business 1011 ‘ uSust 1 4-' with almost perfect freedom from any restriction as to the process of manufacture, the chief exception being a prohibition against mixing any herb or plant, or leaves of trees, with Tobacco. A permit was only required to accompany the removal of unmanufactured Tobacco from the bonded warehouses to the manufacturer’s stock, and a certificate for Stalks and Returns. A book was also to be kept for the entry of all such permits and certificates, with the view of fating the licence duty payable by manufacturers under the Act G Geo. 4, c. 81. This change in the law was a great relief to the legal manufacturer, by removing a complicated system of minute and vexatious, though utterly inefficient, regulations; by enabling him to adopt the most convenient arrangements of manufacture, and whatever improvements might suggest themselves in the various processes; and, above all, by legalising various methods of reducing the cost of the article, by mixing other substances with the Tobacco, that previously were only used by the daring and dishonest, to the injury of the legal manufacturer : it destroyed the unequal competition which had rendered a change in the law necessary, and trade was more profitable to tlie fair manufacturers ; and the consumers also obtained Tobacco at a lower price, and in many cases more suited to their taste. The evidence of Mr. Carrick, manufacturer in Hull, will best explain the working of that Bill, and may be taken as the opinion of the trade:— “ But you think the change of the law was beneficial to the manufacturer? 788. —Yes. “ In what way?—Because it enabled him to compete with the manufacturer 789. who had been adulterating contrary to law. “ You come more fairly into competition with them ?—Yes ; I can only say, 790. . that the first year after adulteration took place, my trade increased one-third ; I was enabled to serve parties that other manufacturers who had adulterated, had before served. “ Then before that Act, you were precluded from markets where those par- 791. ties found a sale ?—Yes. “ And that Act enabled you to come into competition with them as a fair 792. trader ?—Yes.” It was, however, soon found, that the restriction still retained in this Act, prohibiting the mixture of leaves of trees, herb or plant, with Tobacco, was evaded, under the temptation of the high duty: and the respectable manufacturers were still left to suffer from the effects of competition with those who defied the law. Your Committee consider that the Smuggling was at the same time diminished, because, although the facilities to Smuggle might by some be supposed greater from the abolition of the Survey and Permit system, yet the inducement had diminished as the manufacturers had the means of reducing the cost or the article by the admixture of other matters. It should, however, be stated, that during the two years that this Act was in operation, the quantity of Tobacco, on which Duty was paid, was rather less than in the preceding years; viz. In the Year ending 5th July 1839, 23,321,581 Ditto - - - ditto' 1840, 23,841,581 Ditto - - - ditto 1841, 22,041,748 Ditto - - - ditto 1842, 22,237,135 11 e • 23,581,581 lbs. ” J Appendix, No. 2* ” L 22,139,441 ” J. 1,442,140 lbs. This deficiency is equal to about six per cent., and according to the evidence 8i25< of Mr. Wood, the chairman of the Board of Excise, and others, is supposed to have arisen from the same causes that depressed the Revenue generally in these years; viz. the depressed condition of the working classes, who are the chief consumers of Tobacco. But, as, by the evidence received, it was the general practice of the manu facturers during the continuance of Mr. Baring’s Act, to mix various matters, chiefly saccharine, with Tobacco, to the extent of from 5 to lOO ner cent., it, at 149. 565. b first Digitized by Google X PROCEEDINGS OF THE SELECT first view, appears to your Committee singular that the deficiency in consumption of duty-paid Tobacco should not have been much greater ; and it is difficult to account for this otherwise than from one of three causes: Either there must have been a very large amount of Adulteration practised under the Excise Survey Laws previous to July 1840; Or that the substances added to Tobacco, being saccharine, do not enter into consumption to the displacement of Tobacco itself; Or that Smuggling diminished, as we have before observed, in the ratio of the increased Adulteration. In 1842 the Government, either from an apprehension of a continued falling off of Revenue, or from a wish to prevent Adulteration, brought in a 5 & 6 Vict.c. 93. R'h t° amend the Act 3 & 4 Viet. c. 18. This Bill appears to have been SeeApuendix, strongly opposed by the principal part of the manufacturers, but was passed No. 1 h. ’ into a Law and came into operation on the 10th of August 1842,—since which there has been no change in the Law. By this Act manufacturers are prohibited from using in the manufacture of Section 1. Tobacco any other material, liquid or substance, or matter or thing, than water only; or in the manufacture of Snuff, than water, or water and salt, or alkaline salts, and lime water only. It gave power to Officers of Excise to inspect all Tobacco and Snuff in the Section 7. possession of manufacturers or dealers, and to take samples of the same. It further prohibited any person from preparing any material whatsoever to imitate, or for the purpose of being mixed with Tobacco or Snuff. The effect of this Act of Mr. Goulburn’s appears to have been, that the respectable part of the Trade discontinued the mixing of other matters with Tobacco ; but they soon had reason to make representations to the Revenue Boards, that Adulteration was continued by many manufacturers, and that Smuggling had rapidly increased; and, as a consequence, that the legitimate Profits of the Trade were destroyed. 815. It was stated by Mr. Carrick, that Smuggling rather increased, for two < reasons ; one, that manufactured Tobacco is easier disposed of than it was ; and the other, that when they adulterated Tobacco, they were enabled to sell it at a 783. lower price, nearer the price charged by the smugglers;—adulteration is now carried on more than ever. Your Committee has directed its particular attention to the collection of Evidence on these points. Parliamentary Documents on the Tobacco Trade. Vide the 7th Report of Irish Commissioners in 1809:— The 10th Report of the Commissioners of Revenue Inquiry, in 1824: The Select Committee on the Growth of Tobacco, 1830:— See 7th Report of Commissioners on Fees, Ireland, 1809. As it may, in some respects, influence the opinions of The House on a question that has been so long before the Legislature as the complaints of the manufacturers of Tobacco, Your Committee have referred to previous Inquiries and Reports respecting Tobacco ; and it is worthy of the attention of Parliament, that each of these Reports shows a great extent of Smuggling at the time; and all of them recommend a Reduction of the Duty as the only means of abating it. The Boards of Customs and Excise, the Comptroller-General of the Preventive Water Guard, the Witnesses examined by Your Committee, and the respectable Tobacco manufacturers of the United Kingdom, all, with great unanimity, have expressed opinions that no measures can be adopted by the Government to effectually put down Smuggling, except the Reduction of the Duty to that rate that will make the Smuggling trade no longer profitable. The Commissioners in Ireland, in 1808, compared the consumption of duty-paid Tobacco in that country, for the four years ending 5 January 1804, whilst the duty was 1 s., with the consumption of the four years, ending 5 January 1808, the duty being 1^. 5d. per lb.; and they attributed the decrease in the latter period of four years to Smuggling, caused by the increase of duty. It is Report as above, p.23, important to know their opinion at that time, it is as follows: “ It appears that the consumption of Tobacco in Ireland, estimated by the quantity manufactured and charged with duty, has, on the average of the four years ending 5th January 1808, compared with the average of the four years ending 5th January 1804, decreased by 1,411,502 lbs.” And they add, “ We are informed that the smuggler, for whose risk the evasion of the Custom duty, since its reduction, proves an insufficient compensation, receives a share of the profits drawn from the evasion of that of the Excise.” P. 23. “ The correctness of this information (as to the increase of Smuggling being the cause) is strongly supported by the Commissioners, who say, If we advert to Digitized by Google COMMITTEE ON TOBACCO TRADE. xi to the reduced prices at which the manufacturers in some parts of the county can afford to sell, and to the places where that reduction principally pervades^ It is, therefore, to be feared, that so long as the present high rate of duty, whether \ under the name of Import or Excise, shall continue to present such temptations, no effectual protection can be furnished against the perseverance and enterprise of the illegal importer.” Such was the opinion which the Commissioners then expressed of the effects of the very small increase of duty to 1$. 5d., as compared with 3s. 2d., per lb. which has since then been charged. The Commissioners of Inquiry into the Revenue of Ireland, in 1824, have See 10th Report, stated that Smuggling of Tobacco existed to a large extent in Ireland, and the 20 January 1824. following extract will show the opinion of those Commissioners on the subject p. 295. at that time : — “ Some extraordinary and large smuggling transactions of Tobacco are stated in the Report; that 70 cargoes were illegally landed in one year; and taking those cargoes on an average of 800 half bales each, a very low estimate, the quantity landed on this coast alone (the North West of Ireland) would be 3,640,000 lbs., the duty on which would have amounted to 728,000Z. “ The result has been a conviction on our minds that foreign smuggling actually prevails in these coasts, to a degree which requires the mainten- p. 20. ance of an extraordinary force for its prevention ; the practice, nevertheless, Extent of smug-appears to be confined to the single article of tobacco; for although attempts glinS* have been made for the clandestine introduction of tea, French brandies, and a few other articles, it has not been to such an extent K to require a distinct notice.” \ The said Commissioners state the expense, in 1822, of the Preventive Coast Guard to have been 128,847 7. (the expense in 1843 was 142,4687.), and they express their doubts whether the high duty (then 4 s. per lb.) could be collected without incurring an expense disproportioned to the amount. “ We have,” they add, “ already stated that the duties, for the protection of which this establishment has been formed, consist almost exclusively of those of Tobacco, and the rate of charge is at present so high, in comparison with the value of the article, that we cannot but express our doubts of the practicability of continuing to enforce its collection in Ireland without an expense to the Crown disproportioned to the object in view. The smuggler may, indeed, be compelled to change his mode of proceeding, and we are, in fact, informed he has done so, by availing himself of the west coast of Scotland as the place to land his Tobacco, for the purpose of clandestinely introducing it afterwards, as occasion offers, into Ireland; and we fear that whilst the present high duties continue, either by force or fraud, Tobacco will illegally find its way into consumption.” The evidence taken before the Select Committee on the Growth of Tobacco, in 1830, agrees fully with the evidence now taken, as to give weight to the testimony at both periods. “ Mr. Kymer, a Tobacco broker of 27 years’ standing, was asked, “ Can you form any probable estimate of the quantity of American Tobacco smuggled into the United Kingdom, in addition to that which is known to be lawfully imported ?—I should consider that at least one half of the Tobacco consumed in Ireland, besides that oflate years of their own growth.” . “ Do you mean a quantity equal to half that lawfully imported ?—No ; 1 consider that as much again is smuggled into consumption as pays the duty.” Which corroborates the opinion of several of the witnesses examined ^ Your Committee. Expense of Coast Guard. P. 23. If duty not reduct smuggling must continue. See Report on th Growth of Tobacco, 1830. P- 57- Mr. Kymer was further asked, what would be the effects of a reduction 6-5407- 5408. 5409- 54*0. Mr. Fogs, iate of the Customs. 6399. 6403-6419. 6422. 6428, and 9. 6.543- , 6554* 6455-6495-6320. 6569. 55 -4> 5? 7-6574‘7- 6.564. 6587. 210 persons were convicted at the Thames Police Office of Smuggling Tobacco; these, having on their persons quantities of Tobacco, of from 2 to 14 lbs., were generally seized by the patrol; he states, that not more than 1 in 20 cases are detected, which would allow of 2,100 cases of Smuggling by that class of persons in one year, in only a part of the Thames. He also states, that there arc a great number of regular depdts along the River side, to which the parties smuggling carry their '1'obacco, and find an immediate sale. That the watermen get 4 d. to 6 d. per lb. for running the Tobacco on shore. He has known from 8 to 10 cwt. taken from one depdt-house; and, consequently, an enormous trade must be carried on by them. Mr. Davis, recommended as a trustworthy person, and a practical officer of the Customs for 20 years, in which he has had great experience, corroborates the statement of Mr. Evans, and offers a decided opinion on the extent of Smuggling:— “ Can you form any idea what amount in a year has been smuggled by these means in the Thames?—It would be impossible forme to say; from what I have heard, the quantities smuggled have been very large. “ You think an immense quantity ?—Yes, so many parties are employed in it. “ Do you think that there is as much smuggled as pays duty ?—I should, think there is not a third pays duty. “You mean that there is twice as much smuggled in as pays duty?—I should consider that there is. I should say, taking it altogether, from my experience in London, that there is not above one-third of the Tobacco that is consumed in London that pays the duty.” “ Are there any cases of children ?—Frequent cases of children ; that is the way they are working now, by boys under 16 years of age. “ How do they manage it?—They carry it about 1 lb. or 2 lbs. at the time; never more than 2 lbs. at a time ; they are hanging about the vessel, the Tobacco is picked up, they row towards shore, and they are back again directly;. they have the boats of their fathers ; the fathers know it, for I have taken many boys ; there is a gang of a dozen boys that I know, that ai;e living by it, and their fathers are supported by it also. “ Is the number of boys so employed increasing ?—Yes. “ Is that a new sort of Smuggling?—Yes. “ Since when has your particular attention been directed to it ?—In the last 12 months. “ Do you speak of that gang as being confined to any one part of the River ? —I speak of that gang as belonging to Mrs. Gregson. “ Are there gangs also in the same manner belonging to other receivinghouses?—Yes, on both sides of the river. “ You say that the number of receiving-houses is innumerable ; do you believe that there is a gang belonging to each of those ?—Certainly, I do. These facts from a person, a servant of the Customs, 10 years in the out-ports, and 10 years in London River, deserve particular attention, as he was sent to the Committee by the Chairman of the Board of Customs as an active officer and trustworthy man. The Evidence of Mr. Fogg, for 27 years in the service of the Customs, corroborates, and his Evidence far exceeds, that of the other witnesses as to the extent of Smuggling; that Tobacco is the principal article smuggled of late years in London River; that he knows more than 60 persons who live in the vicinity of Poplar by Smuggling alone; and that they spend more money than respectable tradesmen ; that each of them keep lodging-houses and receiving-houses for Tobacco; that the seizures, large and small, made by him in one year exceeded 30 persons; but he thinks that not 1 in 100 of the Smugglers is taken into custody; that it is quite an exception to take a Smuggler, and that every officer knows that: that those Smugglers can smuggle to any extent; that the general charge for landing Tobacco is 4 d. to 6 d. per lb.; that the charges for smuggling Tobacco, on the average, may be taken at 1 5. 8 d. per lb.; and he is quite sure that if the duty was reduced to 1 s. per lb., that no smuggling would go on ; that his knowledge of these transactions arises from his own experience, and from his communications with parties who have been Smugglers ; and he adds, that he has no doubt there is as much Smuggling in other parts as there is in London River. ‘ But Digitized by Google COMMITTEE ON TOBACCO TRADE. xvii “ But do you know of any Tobacco being brought from Holland, or from the Continent?—Yes, a great quantity is brought; as much in sailing vessels as there is in steam-boats, I should say. . “ In what way is it generally brought?—I seized, some years ago, 6 cwt. in a coach, on Tower Hill, which came out of one of the Rotterdam sailing vessels, and those men told me they had been in the habit of doing that every voyage, and double the amount. “ Are the Committee then to understand that, notwithstanding the vigilance of the officers, those practices are very frequent?—Yes; the profit is so great to those men, they get so good a living, that there is no doubt they will never leave it off.” Your Committee submit that it is necessary that the Evidence should be examined and fully considered in order to understand the present extensive system of Smuggling; and as an example of the manner in which the revenue is defrauded in the out-ports, the Evidence of Lieutenant Walker may be stated. He has been 11 years in the service, as Inspector of the River Mersey, in command of a Water Guard Establishment, consisting generally of 400 persons, of different classes, with cutter and boats to attend him, at a yearly expense to the revenue of 25,000/. Their duty is performed mainly afloat; they board every vessel arriving in the Port of Liverpool with cargoes subject to duty, and place officers to remain on board until the cargo is delivered, to prevent any articles being smuggled. Lieutenant Walker is altogether under the Customs, and receives his orders from them. It is believed that the organized smuggling by companies, established in the United States, no longer exists, and that the chief smuggling takes place from the ports of Prussia, Holland, and Belgium. The difficulty of preventing the smuggling of Tobacco must appear in a strong light from his evidence. There were in the years 1839, 1840, 1841, 1842, and 1843, from the United States alone, 1,043 British, and 2,647 foreign ships entered the port of Liverpool; total, 3,690 ships. In the year 1843 there were 6,540 seamen in the British ships that entered the port of Liverpool, and 11,160 in foreign ships, making a total of 17,700 seamen, all of whom lodge on shore, and go regularly on shore to breakfast, dinner, &c; but they may go, at other times, on shore as often as they please, and thus have the opportunity to take about their persons, whilst the ship ununloads and loads her cargo, an immense quantity of Tobacco. The quantity, smuggled by each, seaman detected, varies from 4 to 269 lbs.; and consequently' these 17,700 seamen may, in this manner, smuggle on shore an aggregate of nearly one million of pounds at one port in one year. It appears that the officers haye. pdwer to examine the hold, chests and every part of the ship, and even to breakJopen any locks that the crew will not open ; but this is only done on positive ^information. There are many depots in Liverpool, as in London, for the reception of smuggled Tobacco^ where the seamen can immediately dispose of the smallest or largest quantities, and for which they receive from 2 s. 3 J. to 2 s. fid. per lb. ; bitt it appears by other evidence, that the price is at times under 2 s. per lb., according to circumstances. It should be observed, that the officers of the Water-guard do not search any persons unless on strong suspicion, or on information ; that the officers are very’ cautious, because, if the search be improperly made, they would subject themselves to a penalty’ of 10 /. for every’ unsuccessful search : but Lieutenant Walker would not desire to see the law altered in that respect or any greater penalties imposed. The Evidence of Mr. Horatio Nelson Davis, a Tobacco broker, of the firm of Davis & Co., in the city of London, andpaying, through his connections, about 1 j million of the duty in a year, proves the varied and extensive manner in which Smuggling is carried on. ' He believes that from 20 to 25 milhop^of pounds of Tobacco are smuggled in one year; and he states at length the’grounds of that opinion. There are many of the facts, as of his own knowledge, stated by Mr. Davis in proof of the decided opinion he has given 'to the Committee of the extent of Smuggling, that might be selected; but a fetv cases will suffice, and they must tell powerfully with those who are most unwilling to believe in the extent of the evil; it is to be observed that the greater, number of these instances have 565. c been 6425- 6426. 6427. Lieut. Walker, a-v. Liverpool. See Appendix 8 & 1886. 1946. 1948,1988. 2000. 2003. ^95^ Estimate of Smuggling. 2028, *973* 2028> Mr. H. N. Davis, , Broker. Digitized by Google xviii PROCEEDINGS OF THE SELECT been confirmed, as far as it was possible, by parties who had been engaged in those transactions* ■2613. “ Are there any absolute facts of Smuggling which you can prove in evi- dence ?—Yes ; the names that I mention will, I trust, be kept from the public ; parties shall be sent for to confirm them. There was one person of Belfast: ‘ He was in the habit of making one voyage regularly from Holland every two .^ months, and each time he brought 40,000 lbs. weight.’ 2614. “ At what time was this ?—‘ He has done this for the last four years, during which period he only lost three cargoes, which were seized in consequence of information. The loss to the revenue by this one party per annum was about 65,000/., or in the four years, 260,000/. Those transactions were confined to Ireland and Scotland. For services rendered to this party by a person in the North of England, the boat was occasionally lent to him, and he made many successful runs into Newcastle and Sunderland.’ I will give the Chairman the address of the party who was conversant with all the transactions of this person. (Giving the Chairman a Paper.} And I know a party also who pays duty under 12,000 lbs., or 10 hogshead per annum; the party whose address I have given knows this fact also; and he sells more than any person in the place; and yet his neighbour pays on 70,000 lbs. weight per annum ; and he is also supposed to smuggle to a great extent. Here is a letter which I received respecting this party whom I have this moment alluded to.” 2634. “ Will you proceed and state any other instances you can adduce to show the extent of smuggling?—I believe it is understood that I am to omit the names. A. called on B., and offered his services and boat to bring to London any quantity from two to five tons of Leaf tobacco from any port in Holland or Belgium, for the sum of 100/., taking all risk upon himself; B. immediately shipped to Holland four hogsheads of tobacco, weighing 46 cwt., and two ■ serons of tobacco, weighing 3 cwt., which A. followed with his boat, and brought back the 49 cwt. in small bales concealed under fish, and the bales were landed in Deptford Creek, and put into a covered or tilted cart, and brought into the City, and delivered quite safe. ?635 “ What is the date of that?—It is of recent date ; all these transactions are within a twelvemonth ; that was a loss to the Revenue of about 800/. The next case is with regard to the same parties, A. and B. again : A. on his return from Ostend, on one of his voyages (for 100/.), was overtaken by a gale of wind, lost a man overboard, and in distress put into Leigh, Essex ; in the night, and with the assistance of the fishermen there, landed the whole of his cargo, about 60 cwt., which was taken from there to Rochford on the fishermen’s backs, who gave every assistance to the Smuggler. At Rochford it was repacked into casks, containing about 3 cwt. each, and brought by the regular carriers to London, and all delivered safe. The carriers were ignorant of the contents. The loss to the Revenue was about 1,100/. After this transaction was concluded, A. fancied that Leigh was a capital place to run a cargo of Tobacco into at any future time, and he repeatedly did so, say for four or five times. Ultimately he lost part of a cargo near there after it was landed, consequently he abandoned that place ; the loss to the Revenue of course I do not know. The next case is a case of which I am informed by B. One party of three principals has three boats, one good seaman, and two strong boys, hatchboats, with which three or four voyages are made per month. These principals are very seldom seen in any transactions here ; one is generally abroad as buyer or packer, and the others as lookers out and storers here. They can go over to Rotterdam and buy 20 tons, all ready packed in bales, 50 lbs., and seldom bring less than 70 cwt. It will not do to bring Tobacco only, they must bring fish or something else to cover it. These boats, when not on a smuggling trip, appear to be regularly engaged in the fish trade oft' Margate, or elsewhere. The names of the boats are constantly changed, and so also are the boats ; these boats always make more sail when they have no Tobacco on board, and near the Custom stations. When they have Tobacco they have only a , mainsail set, to excite less suspicion. This company very often land their Tobacco at Barking and Deptford Creek. This party attempted to run the following quantity, in which they succeeded, as described below, namely, 200 packages per month, weighing 50 lbs. each, were run in 1843, say 10 voyages during the year, instead of 12 ; that makes 2,000 packages, 50 lbs. each, 100,000 lbs.; 15,000 lbs. were seized or lost; 85,000 lbs. were saved, delivered, and COMMITTEE ON TOBACCO TRADE. xix and paid for in London; loss to the revenue about 13,400 Z. Informant was told this result by one of the Smugglers interested, and informant says he has no doubt more was done, as they offered to sell him 5,000 lbs. per week ; informant believes that the 85,000 lbs. was sold to as few as four or five persons.” “ In offering this evidence to the Committee are they to understand that you have taken all the care possible to ascertain that it is correct ?—Certainly. “And that you believe it to be correct?—I have no doubt of it in my own mind. “ You know one of the parties, at all events ?—I know the party; he is a manufacturer ; we do some business for him, and his father is a manufacturer. “These statements were taken down by yourself from the parties?—Yes. Another party of Smugglers adopt the following plan very generally : those are in smacks ; a vessel brings a cargo of red herrings in barrels; one-half, or 150 barrels, contain herrings, and the other half, or 150 barrels, contain Tobacco, to the extent of 100 lbs. each, which are landed at Billingsgate ; a few barrels are opened in the presence of the salesman, and the agent of the Smuggler is the buyer, and then the tobacco barrels are put into one cart and the herrings into another. One transaction took place on a Saturday afternoon about five o’clock, consisting of 15 tons landed and sold ; loss to the revenue 4,500 Z. at one time, say 3,000 Z. a week; that is what my informant expects is done; that will be 150,000Z. a year. “That the Revenue loses 3,000Z. a week ?—He thinks that is done to the extent of 3,000 Z. a week in one year by this party of Smugglers who do it in smacks. “This is a second company of Smugglers ?—Yes. “ That one company of Smugglers defraud the Revenue to the extent of 3,000Z. a week ?—Yes.” As many of the manufacturers and brokers examined by the Committee stated their confident belief of the existence of extensive smuggling, and gave in proof the statements made to them by smugglers,—the offers of sale of Tobacco daily by smugglers, and the facility of procuring Tobacco in any quantity at prices below the actual amount of duty, so that the fair trader could not compete with them, Your Committee, after the testimony of Mr. H. N. Davis, considered it proper to procure, if possible, the evidence of the men alluded to by him who had been engaged in smuggling, and who, of their own knowledge, could state distinctly to the Committee the manner and extent of smuggling which was carried on. It had been also intimated to the Chairman that there were men now in the Tobacco trade who had been parties to smuggling, and others who had been employed in smuggling, who were willing to come before the Committee, and fairly to state all they knew of these transactions, provided that they might do so without being punished hereafter for such proceedings. The continuance of smuggling, and the opinions of the public Revenue Officers that it was extensive, notwithstanding the power of detection which the Treasury had; and the large and expensive establishments provided by the country to put it down, must convince The House of the difficulty the Committee had to obtain correct information of such illegal transactions, unless some inducement was held out to parties who had become criminals by these acts. Under any circumstances, the confessions of such men as are professionally smugglers, and subsist by smuggling, must be received with extreme caution; and unless their evidence can be corroborated otherwise, must be acted upon with great prudence. But it was intimated that there were men of respectability in the trade, whose character and present situation were now such that reliance might be placed on their testimony, if they could receive indemnity for their past acts; and Mr. H. N. Davis, who introduced into his Evidence some of the statements of those parties who would not come forward in person, as examples of the manner in which Smuggling was carried on, urged the grant of indemnity to those who would tell the whole truth as the only means of procuring correct information on the subject. After due deliberation, your Committee unanimously agreed to provide Indemnity to Witnesses ; and have had before them six or seven persons, who had rendered themselves liable to punishment for Smuggling, under the express en- 565- c 2 gagemen t 2637. 2638. 2639. 2640. 2641. 2642. 2643. Indemnity to Smugglers who speak the Truth, Digitized by GOOQle XX PROCEEDINGS OF THE SELECT Resolution. Examination of Smugglers. 2774- 2778. 279°* 2823-4. 2837. 2840. 2850. 2893. 29’4« 2919. 2927. 2944- 2950. 2976. 2977- 3024. 3027. 3048. 3O97- 3092. 3091. 1110. 3264. 3312-13- 3451 and 3466. 3480. 353’• 35"O. 3793- 3801. 2^20. 3875. gagement that their names should be given only to the Chairman, to enable him to make inquiries as to their respectability, and to ascertain how far their testimony might be relied upon. The Chairman, on receiving the names and addresses of the proposed Witnesses, satisfied himself of the station and respectability of the parties. The following Resolution of Indemnity was read to each of them, and their examinations appear under the letters A, B, C, D, E, F, and G. The Chairman informed every Witness who came to give evidence of smuggling transactions, that it could only protect him against past acts, provided no prosecution had been instituted against him for such acts:—“ Resolved, That the Witness be informed that if examined as a Witness before the Committee, touching smuggling transactions, in which he may have been engaged, if he shall, upon such examination, make a true and faithful discovery, and disclose to the best of his knowledge touching all matters and things to which he shall be examined before the Committee, the Committee will be prepared to prevent his name being made public, and measures will be taken to insure him against prosecution, to which he may have rendered himself liable, by any criminal proceeding on his part, which he may have so divulged to the Committee.” A., a. tobacco broker had been in the habit of purchasing 40,000lbs. of Tobacco a month, or about 2.50 hogsheads in the year, and shipping it to Holland, for the purpose of being packed in bales and sent to Ireland, to Mr. Henderson Black of Belfast, who paid the merchant for the Tobacco, and Mr. 4. commission ; that he had four hogsheads of stalks sent him from Flushing, with false certificates from Scotland; that Mr. Black had told him he had 40 hogsheads of stalks for sale, and that A. had sold eight of them in London, in the regular way; that the excise officer saw these casks in his warehouse, but could not touch them; that Smuggling is carried on in the regular way of business. B., a manufacturer of Tobacco in the city of London. In January 1842 he had six cases of cheroots of 20,000 each, or 144 lbs. weight, cleared from the Custom-house, for 200/., although the duty amounted to near 4201., and the mode of smuggling them is described; he had -30 cases in all smuggled at a loss to the Revenue of 2,000/.; has received four hogsheads, or 50 cwt. of Leaf at one time, the duty on which would have been 800/.; states how he managed that; that in three transactions, in May, June, and July 1841, he had Tobacco smuggled, the duty on which was 2,400/.; that with the tobacco they also brought to this country silks and spirits. Ie May 1843 he had his goods seized ; lost 3,000 lbs. and paid a fine of 300 /.: that he afterwards ceased to smuggle, but purchased Tobacco from smugglers, who brought 20 tons a month from Holland; that he bought, at one time, 3,000 lbs. weight from them, and they oflered to supply him with 5,000 lbs. weekly; he calculates the loss to the Revenue by the smuggling of these three vessels alone to have been 90,000/. in one year. These and many other transactions of the same nature are detailed. C. is in the cigar business in the east of London; has sold from seven to eight tons of smuggled Tobacco a week for 14 months consecutively in 1842 and 1843; that he has known 150 lbs. of stalks to have been smuggled in the bottoms of poultry baskets from Holland ; and many other frauds on the Revenue. D. a manufacturer, 25 years in London, purchased two-thirds of 15,000 lbs. of Tobacco that came from a ship put in under pretence of stress of weather ; got a quantity also of 7,000 lbs. brought into Hull. In August 1843 a billy-boy, under pretence of going from Hull to Sperm Point for ballast, went to Holland, and brought 140 bales of Tobacco and Stalks; all were seized, as he supposes, on information ;—that smuggling is often done by billy-boys, the value of which is small, often not more than 50 /. and the payment for a cargo is 100/., being more than the value of the vessel. E. resides in one of the Channel Islands, and states a number of smuggling transactions from these Islands to Newport in Wales, and upon the Welsh coast. Has known, in the winter of 1842, 700 bales sent to Newport and Swansea, in vessels that had brought coals; that he has known 280 bales at a time taken away to Ireland, and had been on board the vessel at the time. Has known Tobacco put up as bales of Irish linen, with iron hoops round them, and sent to Plymouth; has known 12 tons landed at the Regent’s Canal with granite from COMMITTEE ON TOBACCO TRADE. xxi from .Guernsey, where many persons are living who have amassed large fortunes by smuggling, which he describes as a decidedly successful trade in the Channel Islands. F., a tobacconist in the south of London, states, that during the period from 6 August 1842 to 20 February 1843, he had smuggled 12,431 lbs. of Tobacco, spread over a great many transactions, all in open day, and yet no discovery was made. G. has been in business for 12 years, as a manufacturer of Tobacco in Bermondsey ; had 2,000 lbs. of Tobacco lately seized on his premises, for which he is under prosecution. In 1842 and 1843 was in the habit of receiving Shag, Leaf Tobacco, Negrohead and Cavendish, in large quantities from steam-vessels loading in Holland ; was generally the second purchaser. In September 1842 received 3,000 lbs. of Leaf in one parcel into his stock, it had been landed in Essex, and brought in open day to his shop ; knows the parties who sell, and that other manufacturers were receiving at the same time ; is certain that smuggling has been pretty general. In 1843 shipped three hogsheads to Ostend, where it was packed in bales of 60 lbs. and smuggled back, and all landed safe; managed by another party, to whom he paid 2$. 2d. per lb. for the expense ; could now, if furnished with money and guaranteed against prosecution, buy any quantity; bought 30 boxes of India Cheroots at a saving of 10 s. per box of duty; these were sold to him by a person who daily sells them ; has often received from the Tobacco receiving-houses, in London, and could get l,0001bs. at any time from them. , Your Committee submit that the evidence of all those parties, unknown to, and unconnected with, each other, ought to be considered as strong proof of the existence of extensive Smuggling, and should be taken in support of the evidence of the manufacturers. The various modes of evading the laws, the facility of such proceedings, the magnitude of these transactions, often in the open day, deserve the serious consideration of the Legislature, and the great extent of these illegal transactions can only be comprehended after carefully reading the Evidence. It may be stated that whilst the Committee was sitting, a seizure of 60 bales of Tobacco was made in one vessel in the River Thames ; and 10 casks, entered at Liverpool as .Rosin, were found to contain 700 lbs. of Tobacco each, surrounded by a coat of Rosin. At Hull also, a Manufacture of beech leaves, stained to resemble Shag, Returns, and Rappee Snuff, was discovered; and the specimens sent to the Committee were such good imitations, that no Member could see any difference. These are only instances of the attempts made hourly to defraud the Revenue; and such a state of the trade certainly requires to be corrected. By the vigilance of the Coast Guard the Smuggling in large quantities, formerly carried on along the coast of Kent and Sussex, often carried on by force and attended by bloodshed, has ceased ; but the smugglers have adapted their mode of proceeding to the circumstances of the country, and have availed themselves of the greater facilities afforded by steamers, coasters, fishing-boats, billy-boys, and vessels from foreign parts, by all of which a considerable quantity of Tobacco is daily brought into the United Kingdom. J. G. Walford, Esq., for 21 years Solicitor to the Customs :—“ Has observed some difference lately in the mode of Smuggling; instead of being done by violence and meeting on the coast, they appear to do it in small companies, and a good deal by bribes.” Sir James Dombrain, Inspector of the Coast Guard in Ireland, says, “That Smuggling on a large scale has ceased on the outward shores of Ireland; but that Smuggling to some extent is carried on by vessels with concealments. He thinks that there is no Smuggling to any extent except at Lough Foyle; seized some stalks in Belfast a year ago ; does not believe that Smuggling is to the extent stated by some ; only to the extent of 10 or 15 per cent, on the legal entry.” Several Witnesses have stated before the Committee, that large quantities arc now smuggled on the East coast of England, and into the Humber particularly ; and, in proof of this, it is generally admitted that Tobacco can be purchased in any quantity in the Inland counties, at such reduced prices as the honest manufacturer cannot compete with; and it is believed that large quantities are brought 565. c 3 from 3868. 4165. 4166. 6155- 6172. 6222. 6237- 6270. 6271. 6302.6308. 6345- 6347- The Nature of Smuggling has changed. GG3$. 73io. 7336. 732G. 734»* 735’. 735<>. Digitized by GOOQle xxii PROCEEDINGS OF THE SELECT from thence, and offered for sale daily in London. Many of the witnesse state, that they had offers made to supply them with any quantity of Tobacco. 112. “ (Mr. Huxley.} I cannot say what it has been sold at; it was offered to me at 2s. 6d. a pound, the duty being 3s. 2d. 113- “ Had you any communication with the party, as to the mode in which he would deliver it to you ?—Yes. “4* “ How did he state that he would deliver it ?—In coal-sacks, covered with coals. n5* “ Has that offer been made to you more than once ?—Only on one occasion. The quantity offered to me was four tons, and that led me to question the party as to the means he had of bringing so large a quantity to me ; and he stated that I could have half a ton, a ton, or five tons per week regularly, if I were disposed to take it from him, without the slightest risk.” Others did not hesitate to acknowledge their purchases, made in open daylight, and with perfect safety; and one of the Witnesses offered, whilst under examination, to procure two or three tons of Tobacco, if he was paid for the same, and indemnified against proceedings; and your Committee believe that these were bond fide offers, and that the parties making them had facilities for completing the transactions. It appears, by the Evidence taken before the Revenue Commissioners in 1824, Tenth Report, that there were at that time jointstock companies formed at Baltimore and New Y’ork, for the express purpose of Smuggling Tobacco into Ireland by Luggers and large vessels ; but of late these have been broken up, and the ports in the Netherlands and Holland afford greater facilities now. In those ports the Tobacco is packed in small bales and in small quantities, and sent by all kinds of conveyance into this country. Several of the Witnesses have been in Flushing, Nieuport, and other places, where there are establishments for the express purpose of packing Tobacco for Smuggling into this country, and have, as Tobacco brokers, supplied Tobacco to be sent direct to these establishments; and other Witnesses had been personally engaged in the Transactions, by which they had reaped considerable profit. ——---------------------------- Cost of Smuggling. There is considerable difference in the evidence as to the charge of Smuggling Tobacco from Holland into England ; the several amounts stated of prime cost and charges varying from 8d. to 2$. 2d. per lb.; but, though there is a seeming discrepancy, it is probable that each statement may be pretty correct, and that the parties may have paid respectively those sums for smuggling. The charges must depend, in a great degree, on the time of the year, the state of the A. 2870,1/6. weather, the quantity landed at one time, and other circumstances. But there G 628*’ 2/2' seems to be, as stated by Mr. Evans and other witnesses, a fixed allowance in Fogg, 6509, *1/8. the Por^ °f London, of 4d. per lb. for taking the Tobacco on shore to the depot; F. 6569,1/6. that boys and young persons have of late been employed, who are thus early taught to violate the law ; and, it is feared, that they generally pursue the same course as they advance in life. 2870. JEvans.—“Do you know what allowance was made to those who carried it away?—No. Once I asked them to put down a number of items, and then to make an average of how much the Tobacco would cost, and how much it would cost them to smuggle it, and what they had to give away, and they reckoned Is. 6 d. per lb. 38?i- “ Including the original cost of the Tobacco ?—Yes.” 3484 “ Did you ever learn from the parties the expense, or what profit they made by the transaction ?—I think as near as I can recollect hearing them talk about it that it would cost them about Qd. per lb. on the other side, packed, and it would cost them at least 4n Manufact 3m was,— m 10 Octobe 5 July 5 July Irish Currency, s. d. - 6 1 - 1 1 Brit. Currency. 1 5 ured Tobacc ;r 1823 to 5 1825 to 5 1826 to pr Until December 1812 1813 1815 1819 1825 1840 :o, Cigars, and July 1825, 18. July 1826, 17. esent time, 9. s d. 2 4» 2 84 3 2 4 - 3 - Cheroots, , s. per lb. wei Brit. Currency. s. d. 2 21| 2 8/, 3 2 4 - 3 - 3 U« &c. into the ght. See Appendix, No. 2, for Duties. The following statement of prices of Tobacco at this time, and a statement Price of Tobacco. of the rates of duty charged, and the per centage of these duties to the prime cost of the article, sufiiciently explain the temptation to smuggle ; and we may state, without fear of contradiction, that the annals of taxation do not exhibit an instance of such heavy impost in any country as the present duties on Tobacco. PRICES of Virginia and Kentucky Tobacco, 1 June 1844, London ; the Duty charged, and the Rate per Cent, on the Prime Cost. — AVERAGE PRICE IN BOND. duty, 3 s. 1 4g d., equal to &j p' & H- Davis - 0 and Co. s Price Virginia Leaf - - . Ditto, Strips - - -Kentucky Leaf - - _ Ditto, Strips - . . 565- 3 $ d. per lb. 5 Id. — 3 i d. — 4^d. — c 4 ’ Current. 1,100 per cent. 700 — 1,200 — 800 — There Digitized by xxiv PROCEEDINGS OF THE SELECT There is a variety of other Tobaccos, varying in price from Is, to 5 s. per lb. in Bond, which are principally used for cigar-making; therefore, taking the average price at 3s. per lb., the duty of 3s.‘ 1^(7. on Tobacco used for Cigars is only equal to about 100 per cent, on the prime cost. The duty on all the foreign manufactured Tobacco, whether Cigars or Negro-head, is 9s. and the addition of 5% per lb. Average Price in Bond, Duty, 9/ and 5\ per lb. Manufactured. equal to Havana Cigars, 8s. per lb. - - - - 112 per cent. Manilla Cheroots, 6 s. per lb. ... - 150 „ East India Cheroots, 1 s. per lb. _ _ . 900 ,, Negrohead and Cavendish, 6d. per lb. - - 1,800 „ Although there is an apparent protection of 1,800 per cent, against the importation of manufactured Tobacco, yet, as it sells only at from 2s. to 3s. per lb., the actual temptation is only from 400 to 600 per cent.; and, as it is admitted that there are large quantities of manufactured Tobacco smuggled, the duty being from 400 to 600 per cent., we might fairly infer that a much larger quantity will be smuggled of unmanufactured Kentucky ata temptation of 1,200 per cent. Tobacco Stalks produced from duty-paid Leaf are sold generally by the Tobacco cutters to the Snuff-makers at 3s. to 3s. 2d. per lb. The importation of Tobacco Stalks is prohibited, but as they can be purchased in Holland at 1 d. per pound, the temptation therefore to smuggle them into the United Kingdom is equal to 3,800 per cent. 7th Report 1809, page 22. 14 & 15 Charles 2, c. 8. Rate of Duty in Ireland. Total consumption in the five years, *794 to 1798> 3t,573,42i lbs, giving an yearly average, 6,314,684 lbs. See Appendix B., 7th Report, 1809. Appendix B. Report, 1809. Appendix, No. 2. See Preface to Census of 1821. An Excise duty of 1 s. in the pound sterling on the value of all Tobacco imported, formed part of the hereditary revenue of Excise granted to the Crown in the reign of Charles 2; and, although alterations were from time to time made in the mode of levying the duty between the Excise and Customs, yet there are no records to show the extent of Smuggling, until after 1804, when the duty was increased. From 1786 to 1793, the duty levied in Ireland was from 10 <7. to 15. per pound Irish currency; and the yearly average quantity on which duty was paid in those eight years, was 2,297,191 lbs. In the years 1794 and 1795, the duty was lowered to 6 d. per lb., and the effect of that reduction is shown in the increased consumption of those two years, which averaged 7,251,000lbs ; but, as the duty was increased to 3d. per lb. for the following years, 1796, 1797, and 1798, it is fairer that the averages of the five years should be taken, which shows the consumption to have been 6,314,684lbs. yearly. From the 25th March 1799, the duty was increased, and varied from Is. Irish currency, to Is. Id., with an additional duty of 3/. on the 100 lbs. in the years 1803 and 1804, until the 10th July 1804, when 1 s. 5d. per lb. British currency, was levied. The average consumption in the four years ending 1808, was 4,786,107 lbs. In June 1811, the duty was raised from Is. 5 d. to 2 s. 2d. per lb.; and on 17th May 1813, to 2s. 8d.; on 22d March 1815, to 3s. 2d., at which rate it continued until June 1819, when it was raised to 4s. per lb., the same rate as in Great Britain. In the five years, 1809 to 1813, both inclusive, the amount of legal consumption was, on the average of these years, 6,202,038 lbs. In the years, 1815, 1816, and 1818, when the rate of duty was 3s. 2d., the legal consumption decreased to 4,831,347 lbs. In the years 1820 to 1824, when the duty was further increased to 4 s., the same rate as in England, there was a further decrease in the quantity of Tobacco paying duty, to an average of 8,144,670 lbs. The duty was reduced on the 5th July 1825 to 3 s., and the average legal consumption for the four years, 1836, 1837,1838, and 1839, was 5,029,952 lbs.; and for the years 1840 to 1843, while the duty was 3 s. 2d., the average was 5,362,544 lbs., being a small increase. It will be seen that the increase in the consumption of Tobacco does not bear any proportion to the increase of population in Ireland during that period. We have only an estimate of the population of Ireland in 1791, of 4,206,612 ; and in 1805, of 5,395,456; whilst by the Return of 1840, the population had increased to 8,175,124. The consumption of duty-paid Tobacco in the five years from 1794 to 1798, both inclusive, was, on the average of those years, 6,314,684 lbs.; whilst in the four years 1840 to 1843, the consumption on the average of those four vears was 5,362,544. Your Digitized by knOOQle COMMITTEE ON TOBACCO TRADE. xxv Your Committee are aware that no very correct conclusions can be drawn from those Irish statements; but as they have been much relied upon by the advocates for a decrease of duty, they ought to be known. ' It has been stated in documents from the manufacturers, that the consump- sec Appendix, tidn of duty-paid Tobacco, in the United Kingdom, in the 10 years, was, Nos. 2 and 3. From 1809 to 1818, 189,083,261 lbs.; and from 1819 to 1828, 172,706,368, . . being a decrease on the w’hole of that period of 16,376,893 lbs.: but the actual returns before the Committee give a greater decrease by 6,000,000 lbs. If, however, we take the period of 25 years, from 1794 to 1818, both inclusive, the average yearly quantity paying duty in the United Kingdom was 18,507,388; and in the 24 years, from 1820 to 1843, both inclusive, the average was 19,916,893lbs. being an increase in the average consumption of duty of only 1,409,405 lbs. in the last 25 years. It may be satisfactory to know at what Rates of Duty Leaf Tobacco is Rates of Duty in admitted into the several countries in Europe, as they form a great contrast Foreign Countries. with the Rates of Duty in the United Kingdom. Rates of Duty Levied on Tobacco in Foreign Countries. Lbs. d. d. In Aust Belgi Brem Denn j? §£ s § <50 Germ Ham1 Holla Ionia Russi Swed ria - - - - um - - - - ten - - - - lark - - - . r Prussia - - - Saxony ... Bavaria - - - । Brunswick - - I Wurtemburg - - I Frankfort-on-the-Mainej tan States - - - burgh - - - - nd - - - - n Islands - - - a - - - - en and Norway - - a • * ■ M • Forming > the Zollverein 0 • - Leaf Tobacco perl centner of - z Foreign Snuffs - - Leaf Toba^ - - Leaves and Stems - Ditto Manufactured - Leaves and Stems perl centner, not manufac-> tured - - -J Manufactured - - Leaves and Stems per - Manufactured - - Leaves and Stems - Cigars - - - Leaf Stems - - Manufactured - - 123 f gross 220 J J per cent, ac 1104 112 100 J per cent, aa two per cent. 50 per cent, c about 1 d. pei 1 10 - - 1 4 - 4 2 I valorem. - 2 -i - 14 -f - 16 6 1 13 - - 3 6 - 13 6 f valorem, ad valorem. - 13 4 w ■■ m • ■ - id valorem on Forei •lb. | f3 per Eng-t list lb. -1 U 2 4 — 2 2 3 gn Tobacco. These low rates of duty sufficiently explain why Smuggling of Tobacco into any of those countries does not exist; and it is worthy of remark, that in many of those states Tobacco is cultivated in large quantities, and yet no protection to the home growers is given. ' A R^gie or strict Royal Monopoly exists in the following States in Europe :— Royal Monopolies Austria Proper, France, Sardinia, the Duchies of Parma and Lucca, and the in .Europe. Grand Duchy of Tuscany; and in Portugal, Spain, Naples, and States of the °38‘ Church, the licence to manufacture is periodically sold to Companies, which regulate the prices of the Tobacco as they please. The prices of Tobacco are so various in these places, that it is almost impossible to obtain a correct list of them. They are generally in extremes, charging enormous prices for genuine and fine Tobacco, and very low (comparatively) for inferior. The inferior, however, being mostly of indigenous growth, is generally, in a great measure, superseded by Smuggled Tobacco: and it will be found that the situation of all these countries, where the monopolies and high prices are kept up, is nearly the same, as to illicit trade in Tobacco, as that of England. Smuggling prevails to an extraordinary extent in them all; and the manner in which the duty is evaded in some of these countries is curious; and every extraordinary case may be adduced in proof, that, whenever the temptation is great, there will be means found for evading the duty; and that the true remedy there, as here, would be the removal of the high duty, which is the cause. Your Committee have had distinct evidence that, from all parts of the frontiers of these countries, Smuggling goes on ; and from one part alone of the frontier of Belgium, some 1,000 hogsheads of Tobacco were, in the last year, smuggled 4639. into France ; and the manner in which that is done, (alluded to by one of the witnesses,) is particularly described in a document on the table of the House. Third Report on There are three cordons or lines of revenue officers on the frontiers of France, to the Commercial 565. d prevent Digitized by Google xxvi PROCEEDINGS OF THE SELECT Relations between France and Great Britain, 1834, Appendix, Nos. 57, 58. 6760. 6749- 6818. prevent smuggling, which is nevertheless carried on to a great extent by means of dogs, taught to carry the Tobacco from Belgium to depots in France. The Government gives rewards for the killing of these animals; and by a Return in that Report, there were 4,359 dogs killed in the year 18 30, and 13,077 francs paid as rewards for killing them; and in the 11 years from 1820 to 1830, both included, the number of dogs killed was 40,278, and the amount of rewards paid was 120,834 francs. Although the price of Tobacco and Snuff’varies in France from 8 by Coast and 4,908 lbs. of Cigars. There were in the year 1843, in 29 principal seizures, anTjExciM.*0™1 50,811 lbs. of Tobacco, and 1,136 lbs. of Cigars, seized by the Coast Guard : Appendix, No. 9. but the total quantity seized and condemned in the United Kingdom by the Customs and Coast Guard, in that year, was 145,471 lbs. of all kinds of Tobacco; the number of seizures was 1,882, making, after the deduction of the 29 large seizures, the average quantity seized at one time very small. The Excise department appear to have seized and condemned, in the United Append. No. 9 b. Kingdom, in the year 1843, only 15,453 lbs. of Tobacco, and 14,812 lbs. of imitation Tobacco and Snuff. The quantity seized appears to be small when the nature and frequency of the smuggling transactions, described by the witnesses, and the extent of the force maintained, are considered. Of the efficacy of the Coast Guard to prevent Smuggling no proofs have been given, except by the officers of that establishment, who consider it efficient for its purpose. To reconcile that with the amount of smuggling and with the state of the trade is difficult. In the annual Finance Accounts, ending the 5th January 1844, the charges See Finance Ac-of the collection of the Customs of the United Kingdom for the year 1843 counts for the Year amounted to 1,254,136/.; viz.:—For Civil Department, 776,850/.; for Har- *|43> P-P. i47>of bour Vessels, 6,387/.; for Cruisers, 101,535/.; Preventive Water Guard, 1 ^ 350,316/.; Land Guard,19,048/.; besides charges for quarantine, warehousing, and other payments for Revenue purposes. If from that charge the sum of 512,168 /., for the Preventive Coast Guard, is deducted, the sum of 741,968/. remains for the other departments of the Customs. There are no Returns to show how much of that sum was expended for protection against Smuggling; but it may be presumed that the amount was considerable, as 25,000 /. alone was expended for the Water Guard at Liver- See Appendix, pool. We have, elsewhere, stated the details of the Coast Guard Establish- No. 8 A. ment, and therefore only refer to the aggregate charge of 512,168/., incurred for that force, mainly for the protection of the revenue on Tobacco. Mr. Dean thinks that the Preventive Guard Force could not be reduced greatly whilst the high duties on spirits and silks and other articles are continued: but, as the same policy on which the duty on Tobacco will be reduced, must also lead to the reduction of the high duties on all other articles in which frauds are committed, it may be fair to consider that the greater part of that amount of 512,168/. might be saved, if the high duties on Tobacco were reduced. It is for Parliament to ascertain what proportion of the charge of 741,968/. for the Customs Establishment is expended to prevent Smuggling, as that amount, added to the above sum of 512,168/., would give the total charge to the country, by the Customs Department alone, for prevention of Smuggling. The charge for collection of the Revenue of the Excise for the United Kingdom amounts to the large sum of 984,029/., viz.—For Civil Department, 929,927/-j for Cruisers, 7,675/., and for Revenue Police in Ireland, 46,427/. , It is for Parliament also to ascertain the portion of that expenditure that is paid to protect the revenue on Tobacco, before the aggregate charge for prevention of smuggling can be ascertained. The expense to the country by loss of trade in Tobacco, for law proceedings against offenders, and for their confinement in prisons, may be estimated ; but for the loss of the industry of the numerous parties engaged in smuggling, for the demoralizing effects on all persons engaged in these transactions, it will be difficult to make any estimate; and Your Committee must leave these serious injuries and losses caused to the community to be estimated by further inquiries. 565. d 2 Your Digitized by GooqIc xxviii PROCEEDINGS OF THE SELECT Probable Effects Your Committee will now proceed to show the views of those who recom-on Consumption mend the reduction of the duty on Tobacco to 1 $.; and the probable increase "b^n rechwed^to °^ consuiDption °f duty-paid Tobacco by lowering the price of the article. One Skilling per lb. After the proceedings of the Legislature in 1842 respecting the Tariff, when the principle of the reduction of all duties not required as a revenue, and the removal of all restrictions from commerce, consistent with the protection of the Revenue, were expounded, the question of reduction of the high Tobacco duties becomes one entirely of revenue. Seei&aofW. 4, The Act which prohibited the growth of Tobacco in Ireland allows Parlia-c* ’3- ment, therefore, to deal with the subject as one, not for protection of any interest, but of revenue alone; and it is in that point of view Your Committee would now consider the question. Tobacco has become nearly a necessary of life to millions of the working classes, who consume eleven-twelfths of the whole quantity used ; and a large reduction in the price from 4 s., say to 18r/. or 20 d. per pound weight, would be of importance to that class, as regards the expenditure of their wages, and the increase of their physical comforts : but Your Committee would not, on that account alone, recommend the reduction of the duty, unless it can be shown clearly that, in the balance of evils attendant on the present high duty, there would be more advantage to the general interests of the country by a reduction of duty, to put an end to the illicit proceedings in that article, and to the evils attendant on them, than there would be loss to the Revenue by such reduction. Injury to the fair traders in Tobacco—the impossibility of honest dealers being able to carry on their business profitably with the present high duties, unless smuggling and adulteration are put an end to—the bad effects on the morals of the people;—the large establishments and oppressive restrictions requisite to keep up the present system—all are in favour of reduction of the duty to that point where the temptation of gain to violate the laws shall cease. If there were any doubts of the correctness of the general rule, that the consumption of the necessaries of life do increase by reduction of the price to the consumer, Your Committee might state the results which have taken place where a large reduction of the duty has been made on any article of general use by the people, such as coffee, tea, &c.; but they believe that that result will not be denied; and it is therefore a question to be considered whether the increase of consumption of Tobacco would be so large at a duty of 1 s. per pound, the amount generally pointed out by the witnesses, as would afford a revenue equal to the net revenue that the present duty of 8 s. 2d. affords. The Revenue for the past years, with the rates of duty, can be stated correctly; but there are circumstances of peace and war, of prosperous commerce and of depressed agriculture and manufactures, that may have influenced both the consumption of Tobacco, and the Revenue at different times, so that the actual receipt of the Revenue cannot, in all cases, be relied on as a test of the effects of duty on consumption. Appendices, In the years 1822,1823, and 1 824, the average Revenue in the £. Nos. 2 and 3. United Kingdom from Tobacco of all sorts, manufactured and unmanufactured, and with a duty of 45. per pound, was - 3,371,540 In the years 1826, 1827, 1828, the average Revenue, with a ’ duty of 3 s., was ------ 2,767,043 In the years 1836, 1837, and 1838, with a duty of 3 s., the average Revenue was ------- 3,481,412 And in the years 1841, 1842, and 1843, with a duty of 3 5. 2d., the average Revenue was ------ 3,635,105 The variation in the amount of duty received at these four periods cannot easily be accounted for. It is for Parliament to consider whethet the increase of Revenue has been in proportion to the increase of population ; and whether, with a moderate duty of 1 s. per pound, the increase of Revenue would have kept pace with the increase of population, and have been greater than it now is. As regards the future, estimate alone can be made. Parliament must also inquire what the expenses, necessary to protect that Revenue, have hitherto been; and also to what extent these expenses might be lessened if the duty were reduced to 1 s. per pound. The probable extent of Smuggling has been already stated, and, in estimating the large quantity of smuggled Tobacco that enters into the consumption of the country, several of the witnesses offer strong opinions, that if the duty was lowered to 1 5. all the Tobacco consumed would pay duty; and that COMMITTEE ON TOBACCO TRADE. xxix that the increase of consumption would be great, as the price would be reduced from 4f. to 1 s. 6d. or 1 s. 8d. per lb. Some Witnesses consider that Tobacco is as much sought for by the working classes of this country as amongst the same classes in France and other countries ; and, therefore, that it is the high price alone that prevents a consumption in the United Kingdom equal to that on the Continent. Mr. Lloyd, Manufacturer, states, that the amount of 22,891,000 lbs. gives 297. an average consumption of duty-paid Tobacco of 13 oz. per head ; that the consumption of Belgium is 22 oz. per head ; of Holland, 54 oz., and of Germany, 48 oz. He takes the mean of those, 45, and believes that the proposed reduction of the duty would increase the consumption in this country threefold at the least, or to 39 oz. per head. Mr. V. D. Heyde states, that in the 2472-year 1794, in Ireland, the consumption of duty-paid Tobacco was 38 oz. per head, when the duty was 8d. per lb.; in 1811 the consumption was 20 oz. per head in Great Britain, when the duty was 2s. ^d. In the United States of America the consumption is estimated at 84 oz. per head. If Mr. Lloyd’s opinion be correct, the quantity of 68,673,000 lbs. at Is. per lb., would secure a revenue equal to the average of the last 10 years. Mr. H. N. Davis, Broker, believes that the present actual consumption is 40 2690. millions of pounds, and that by a reduction of duty to 1 s., 70 or 80 millions of pounds would be brought into charge, and produce a greater revenue than 3 s. now produces ; and that the increase would be sure. He says that, by the Report of the 44th Session of Congress of the United States, 4,434,214 lbs. of manu- Export of Manufactured Tobacco was exported, of which a large quantity came to England to factured Tobacco supply our colonies and shipping ; but that, under the low duty of 1 5., nearly the S^^ofAmerica whole of the Tobacco required by the colonies and for our ships would be manu- J factured in England. Mr. Hatfield, the largest manufacturer of Snuff in the United Kingdom, 2488. believes that 4 or 5 millions of pounds of Snuff would be exported if the duty was reduced to Is., and that without any drawback being allowed, which consequently would be an addition to the Revenue: there are reasons to believe that British Snuff would be everywhere preferred abroad, and perhaps largely '• smuggled into France and Spain; that the legal manufacturers could supply 2495. some quantities of Tobacco at Is. 2d. if the duty was reduced to Is.; that 2501. the present high price puts the consumption of Tobacco out of the reach of many persons who would use it at the low price; and that at the end of three years the Revenue would be good. 2514.2521. Mr. Van der Heyde estimates the actual consumption of Tobacco in the 2551. country now at 38 oz. per head. Mr. W. Scholey, Broker, states that the present consumption of Tobacco is 4.5’9-46 millions of pounds, although the duty is paid on only 23 millions; and his father, of longer experience, agrees with him in that opinion. He thinks Smuggling has increased; and that in 12 months’ time, duty would be paid on 60 4524- millions of pounds; and he states his reasons for forming that opinion. Mr. William Maury, an importer of Tobacco in Liverpool, has been in the 1633. trade for 26 years, and for 20 years a member of an association at that port, to protect the Tobacco trade. He represents the opinions of the American Chamber of Commerce in that town; submits a statement of the increase of con- 1642. . sumption of Tea and Coffee in consequence of the reduction of the duties on those articles, and contrasts the decreased consumption of Tobacco through jg^. higher duties: he states the consumption of Europe generally at 17ioz. per 1859. head. If the Tobacco was lowered in price to the consumer, it would be trebled 1862- in consumption ; thinks the duty would be made up in three years after the re- 1 g^’ duction to Is. duty; that the lower classes use 19-20ths of the Tobacco. He is of opinion that the actual quantity smuggled at present is 46 millions of pounds, and that opinion is founded on the consumption in Ireland when the duties were low; whilst the Chamber of Commerce of Liverpool state that 50 millions of pounds only would be the legal importation if the duty was reduced to Is. Your Committee, whilst they refer to this Evidence as to the probable increase by a reduction of the duty, upon the legal importation and consumption of Tobacco in this country, would observe that, considering the quantity of indigenous Tobacco grown on the Continent, it is probable that the estimates See Appendix, made by the several witnesses of the consumption there from official documents Nv'n-are far below the actual consumption in these countries. 5«5- d 3 The Digitized by Google xxx PROCEEDINGS OF THE SELECT Of injurious Effects of high Duties on the Foreign Trade in Tobacco. 4450. 6968. 4460, 6869, 6870. 4673’ 6944- 6954.6955- 454«- 4545- 873O- 6844. 4539, 4543- 6856. 6848. 6845. 6848. 6846. 684g. 7764-6. The evidence of Mr. W. Scholey, broker, as to the effects of the high duty on the Foreign trade in Tobacco, is deserving the particular attention of The House. He states, that formerly the Port of London was a depdt, to which merchants from the Continent resorted to select and purchase Tobacco; that British shipping and British merchants and brokers profited thereby; that Leaf Tobacco was always imported, and Strips (that is, leaves deprived of the Stalks) were unknown as an import; the stalks were before then stripped in England, and were sufficient for the supply of Snuff materials, which are now smuggled largely into the country. The change has been gradually going on for 15 or 20 years; strips, made in Virginia and Kentucky, are now imported instead of the Leaf, and the high duty is the cause of that change. The Strips, partly a manufactured article, employing some thousand people in the United States, is admitted into this country at the same rate of duty as the common Leaf Tobacco with the Stem. It is prepared in the United States for the British market alone; and, being excessively dried, a larger quantity, perhaps 5 per cent., of Tobacco, more than the common Leaf, is introduced at the same duty. Several evils arise from this practice; the natural moisture of the plant is dried up, and the quality injured; there is now a deficiency of Stalks for the Snuff manufacturers, and resort is had to smuggling to make up that deficiency. Stalks are shipped in cargoes from the United States, and may be purchased in any quantity in Holland, whither they are generally sent to be smuggled to this country. The price of these Stalks in Holland is under 1 d. per lb., and the usual price in England, of Stalks stemmed here, is 3 s. or 3 s. 2d.; thus offering a temptation of more than 3,000 per cent, to the illicit trader. Mr. Scholey thinks that there is as much Snuff used in the United Kingdom as in France ; and that the deficiency of Snuff materials, to a large amount, is supplied by Smuggling. The cost of stripping, in the United States, is from 100,000/. to 200,000/. sterling; that the whole of that work could be as efficiently done here if the duty was reduced, or a discriminating duty charged. Strips are not used anywhere on the Continent, either by the Regies, or where the trade is free. Before the war with France, there were no Strips imported; but since then, the importation has gradually increased to 16,000 hogsheads in the last year, being more than two-thirds of the duty-paid consumption of the country. The Tobacco seized by the Custom-house officers, has been almost invariably Leaf, containing 25 per cent of Stalk, whilst Strips have seldom been seized. One evil from the scarcity of Stalk, is, that Snuff is made up of adulterated mixtures of logwood, chicory, and other articles, often to the extent of 40 per cent. The British and American merchants now send their Tobacco direct to the continental markets, instead of sending it to England as formerly ; thus reducing our markets merely to the supply of the demand of our own manufacturers : that, in fact, so sensibly has this state of the imports operated on the exports of Tobacco from this country, that there has been a decline of Leaf imports in proportion to the increased import of Strips. That the exports of Tobacco from England take place mostly in British vessels; and that the loss of the freight of so bulky an article as Tobacco is not only in itself of considerable disadvantage to the markets, but, particularly, from this circumstance that when partial freights of Tobacco were attainable to fill up a cargo, the vessels were enabled to sail immediately with manufactured goods, instead of being detained, as is now the case, for long periods to complete their cargoes,—equally injurious to the shipowners as to the consignees of manufactures, as such delay may often tend to prevent orders where despatch is required. Before the importation of strips became so general, nearly all the continental markets were supplied at times from this market, there being a general assortment of all kinds of Tobacco,—the Strips are useless to foreign buyers. If there were no demand for Strips in this country, there would not be any made in the United States ; the smuggler would have no stalks to bring; and our own people would be employed to strip the Tobacco. As a remedy for these evils, Mr. Scholey recommends a differential duty of 6 d. per lb. to be levied on the Strips more than on the Leaf; and he expects that we should by that means soon receive a considerable share of the export trade in Tobacco, as we possessed it before the Strips were introduced; which Your Committee consider a desirable object to be settled; and refer to Mr. Lloyd’s correspondence of the trade with the Chancellor of the Exchequer on that subject in 1829.__________________________________________ Messrs. COMMITTEE ON TOBACCO TRADE. xxxi Messrs. John and Francis Lloyd, manufacturers in the City of London, have Loss of the Trade also called the attention of the Committee to the state of the trade in manu- in Manufactured factored Tobacco. Tobacco. They state, that the total quantity of British manufactured Tobacco exported See Appendix, as merchandize under drawback was, in the year 1843, only 128,589 lbs. of No’12' which quantity 82,772 lbs. were exported as ships’ stores; whilst of foreign manufactured Tobacco we imported 1,137,645 lbs., and exported 749,680 lbs., Append. No. 3, D. of which 199,900 lbs. were as stores of ships. They represent that the United States export manufactured Tobacco, annually to the British Colonies to the extent of 2,250,000 lbs., making, with that sent from British ports, about 3,000,000 lbs. of manufactured Tobacco which might all be sent from the United Kingdom if the duty was reduced. Several of the other witnesses called the attention of the Committee to the loss of the export trade of Tobacco and Snuff, and their statements deserve the attention of The House. Your Committee have directed their special attention to the evil of Adul- Analysis t0 detect teration, which exists separate from the evil of Smuggling. Many of the Adulteration. Witnesses complain of Adulteration as interfering more with the regular dealer than even Smuggling; and it is certain, from the Evidence produced, that Adulteration has been very general, and varied from 5 to 40 per cent.; and in some cases has been carried as far as 100 per cent, of the Tobacco. It is not for the Committee to enter into the consideration whether the Legislature should interfere with the Tobacco Trade to prevent the manufacturer from mixing whatever ingredients he may think best for his own profit or to suit his customers. The Law at one time permitted Adulteration by almost any article but vegetable; and the opinions of manufacturers will be found to differ widely as to the policy, and advantage to the community from such permission. Since August 1842 Adulteration, or the mixing of anything but water with manufactured Tobacco, has been prohibited by Law, and to that state of the trade Your Committee has given its best attention. It is, however, certain that in India and in the United States, where Tobacco is cheap, that Adulteration, or the mixing of Tobacco with saccharine and other matters, takes place, although it does not interfere with the Revenue of that country. The mixing of saccharine and other matters with Tobacco for the consumer’s use, must therefore be done there to suit the taste of the consumers, and their wish to smoke it when so mixed, in preference to the smoking of pure Tobacco. It appears that any foreign matter mixed with Tobacco, to the extent of five parts in 100, will enable the manufacturer of such mixed Tobacco to sell it at 2d. per lb. below the price at which the manufacturer of pure Tobacco can afford to sell it with a profit, and 20 per cent, or one-fifth of sugar or other matter mixed with Tobacco, will enable the adulterator to undersell the honest dealer to the amount of lOd. per lb. Whilst, therefore, the honest manufacturer carries on his trade as the Law permits, and is able to sell his Tobacco at Si. 4d. per pound with a profit, he finds that the adulterator, by mixing sugar and other articles, has so reduced the quality of the article, that he offers it for 3f. 2d., and thus undersells the honest dealer. If the honest dealer reduces his price to 3$. 2d., at which price he actually would sell at a loss of 11 d. per lb. the adulterator reduces his price to 3s. Id., and by that means continues to undersell the fair trader. It is by such acts that those who desire to act in conformity to the laws, lose their customers, and become unable to continue their trade. Your Committee are of opinion that the Legislature is bound to protect the honest traders against these illicit dealings, and therefore the numerous applications have been properly made to the Government for protection ; some of the oldest and most respectable of the manufacturers declaring their determination to give over business unless they can be protected. The manufacturers are all agreed that it is difficult for the consumer of Tobacco to distinguish that which is adulterated with from 5 to 20 per cent.; and many of those manufacturers declare themselves incapable of detecting Adulteration within moderate limits. The Trade was in that very distressed condition at the beginning of this year, when the Board of Excise, believing that they had the power by chemical analysis of detecting Adulteration, caused their officers to be very active in visiting the stocks of manufacturers and dealers, and in seizing what Tobacco they suspected to be adulterated; many seizures have been made, and many convictions have 565- d 4 followed: Digitized by Google xxxii PROCEEDINGS OF THE SELECT 2137- 2294- 2301. See Appendix, No. 14. followed ; some of the manufacturers have submitted, without opposition, to the seizure of their goods—to their confiscation, and to such penalties as the Board of Excise awarded against the adulterators; some have gone into court denying the illicit transaction ; but, on the evidence of Mr. George Phillips, Mr. Richard Phillips, and Professor Graham, (chemists employed by the Excise) they have been convicted. It should be mentioned, that although Adulteration was prohibited by Law before 1840, yet it was carried on by the Trade to a considerable extent; that the permission given by Mr. Baring’s Act to manufacturers to adulterate, without subjecting themselves to Penalty, did however promote Adulteration to a great extent; and it has been stated in some cases to the extent of 100 per cent., or equal parts of other matters and of Tobacco, so as to suit the taste and the pockets of all classes of consumers. And although, by Mr. Goulburn’s Act, in 1842, Adulteration is prohibited under severe Penalties, yet the practice has been continued, since that time, by so many persons in the trade, as to render it impossible for the trader, according to Law, to carry on his business. In the beginning of 1843, the manufacturers in London, doubting the power of the Excise to detect Adulteration, proposed to the Secretary to the Excise Board to send specimens of pure and of adulterated Tobacco, that the Excise officers might convince the manufacturers of the power they had of detecting Adulteration. That proposal appears to have been fair and well meant, but the offer was declined by the Board of Excise. The manufacturers then resolved to give the samples to a chemist in Oxford-street, and to request him to analyze them, and to report on their purity. Mr. Rogers, tobacconist, stated to the Committee the course taken; and Mr. Garden, chemist, to whom such samples of adulterated Tobacco were submitted, has stated to the Committee that he found it very difficult to analyze them; and further, that he considered it a doubtful test on which to convict any man ; and that at the best it is extremely uncertain and very difficult to detect, unless a very large percentage of Adulteration has been used. Under the authority of that evidence, Your Committee resolved to prepare 12 samples of Tobacco, to be mixed with different matters in the course of the manufacture, and then submitted to the Board of Excise, to be examined by them and reported upon. The Chairman, under instructions from the Committee, requested two chemists, Mr. Heathfield, and Mr. Edward Solly, jun., each to prepare six samples, in the presence of two Members of the Committee. That was done, and the samples were sent to the Excise Board; and during 10 or 12 days were carefully analyzed by the three chemists employed by the Board to detect Adulteration. The evidence of those three gentlemen, viz., Professor Graham, Mr. Richard and Mr. George Phillips, will explain the course they took to carry on the analysis, and the following is the result: — Particulars of six Samples of Tobacco prepared by Mr. JF. E, Heathjield, Chemist, in the presence of Sir Charles Douglas, m. p., and Mr. Ewart, m. p., Members of the Committee, on 13th May 1844. No. 1, marked X. 9 lbs. 8 oz. of tobacco, with 1 lb. 8 oz. garden rhubarb leaves. About 16 per cent., or 12 | per cent, in 100 parts. No. 2, marked K. 9 lbs. 6 oz. of tobacco, with 1 lb. o oz. foxglove leaves. About 10 per cent, added, or 9-fVo *n 100 Parts< No. 3, marked N. 11 lbs. 11 oz. tobacco, mixed with 8 oz. brown paper soaked in decoction of sarsaparilla. 10 | oz. syrup of sugar, containing solid sugar, 7 or 8 dwts., 1 oz. of saltpetre and i oz. of alum ; in all 18 J oz. About 8 per cent, added, or 7 ^ in 100 parts. Report of the Analysis of the first Series of Six Samples by Richard Phillips, Thomas Graham and George Phillips,—7th June 1844. No. 1, marked X. Adulterated with the leaves of garden rhubarb ; the amount of the adulteration is estimated at 3*3 per cent. No. 2, marked K. Adulterated by a green leaf, not tobacco, but which appears to belong to a plant of the same natural family, possibly the potatoe; the amount of the adulteration estimated at 3*9 per cent. No. 3, marked N. Adulterated with brown paper or millboard, and also with sugar ; the amount of the first adulteration is estimated at 6 per cent., of the second, 1 *5 or 2 per cent. No. 4 Digitized by Google COMMITTEE ON TOBACCO TRADE. xxxrii Analysis—continued. No. 4, marked F. 11 lbs. 14 oz. tobacco mixed with chicoryroot, dried and powdered ; Irish moss glutenized, carbonate of potash, sulphate of potash, carbonate of magnesia and carbonate of lime; about 9 oz. or, About 5 £ per cent., or 4 in 100 parts. No. 5, marked O. 13 lbs. 9 oz. of tobacco, mixed with 12 oz. ground tobacco stalks. No. 4, marked F. Adulterated with a vegetable matter, not tobacco, the nature of which we are not agreed upon. The amount of this adulteration is estimated at 1*2 per cent. There is reason to suspect the addition to this tobacco of both sand and sugar, in small quantity. No. 5, marked O. Adulterated with sand and sugar; the amount of the first adulteration is estimated at 2 per cent.; of the second, at 3 per cent. No. 6, marked R. 11 lbs. 4 oz. No adulteration. No, 6, marked R. Genuine, but with a proportion of sand unusually high. Particulars of Six Samples of Tobacco, mixed and sealed up at Messrs. Rogers, 392, Oxfordstreet, in the presence of Sir Charles Douglas and Mr.Eivart, as above, 24th May 1844, by Edward Solly, jun.esq. Second Series of Six Samples, signed Rogers & Son, marked as under, Analyzed by Richard and Geo. Phillips and Thomas Graham. No. 1, marked C. Adulterated with sugar of milk - - 5 Terra jap on ica ----- 1 Nitrite of potash - - - - 1 Alum ------ 1 Total per Cent. - - - 8 No. 2, marked L. Adulterated with refined sugar - -3 Terra japonica - - - - 1 Carbonate of potash - - - - 1 Common salt - - - - - 1 Total per Cent. - - - 6 No. 1, marked C. Adulterated with sugar; the adulteration estimated at 1 per cent. No. 2, marked L. Adulterated with sugar; the adulteration estimated at 3 per cent. No. 3, marked Q. Adulterated with refined sugar - - 2 Crude nitrate ammonia - - - 4 Common salt ----- 1 Muriate of potash - - - - 0*5 Nitrite of potash - - - - 0*5 Alum ------ 1 Total per Cent. - - - 9 No. 3, marked Q. Adulterated with sugar; estimated at 2 per cent. No. 4, marked P. Adulterated with sugar of milk - - 5 Refined sugar ----- 3 Common salt - - - - - 1 Carbonate of potash - - - 1 Total per Cent. - - - 10 No. 4, marked P. Adulterated with sugar; the adulteration is estimated at 4 per cent. No. 5, marked B. Not adulterated at all. No. 6, marked M-, Not adulterated at all. No. 5, marked B. Genuine; grains of cane sugar were, however, found in it, and picked out; but the quantity so small, that we allow their introduction to be accidental. No. 6, marked M. Adulterated with loaf bread, which has been cut up in the same manner as the tobacco ; the amount of this adulteration was not estimated, but is small; the sample contains also a little sugar. 565. e Your xxxiv PROCEEDINGS OF THE SELECT Your Committee were not satisfied with the Report of that analysis, which is chiefly of a negative character. The object of the chemists of the Excise being to detect any foreign or extraneous matter, not Tobacco, that might be in the mixture, and in several of the samples they have been successful. How far the test of the quantity of soluble and of insoluble matter in Tobacco may be sufficient to warrant a declaration of Adulteration, or how far the obtaining alchohol from the samples as a proof of sugar and saccharine matter in the mixture may be a satisfactory test, Your Committee will not offer an opinion, as the opinions of Mr. Solly, Mr. Heathfield, and Dr. Reid on those are at variance with those of Mr. G. and Richard Phillips and Professor Graham. It appears to be admitted by the chemists of the Excise, that unless they can procure a portion of the pure Tobacco of the parcel which has been Adulterated, that great difficulty would exist in the detecting Adulteration when made only to a small extent. The Committee, amidst these contending opinions, adopted the course of submitting 7 out of the 12 Samples that had been sent to the Excise, to Dr. Andrew Ure, to be examined and analyzed by him : and his evidence, on examination, after near 20 days employed on the analysis, is not satisfactory to Your Committee. As Mr. George Phillips placed great reliance in his examination of the Tobacco samples by microscope, and stated that he could distinguish the Leaf and Fibres of Tobacco, even in the manufactured state, from all other leaves or vegetable matters, Your Committee examined Dr. Lindley, the distinguished botanist, in that part of the inquiry, and his evidence is clear and distinct. He states the characteristic of the Tobacco Leaf and Stalk, and that in almost any state he can distinguish the Tobacco from plants in general: but yet there are some plants so nearly resembling the Tobacco, that he would have difficulty in distinguishing them when mixed with Tobacco. Your Committee, after the report of Dr. Ure, so long employed in analysis of substances; and with the variety of opinions expressed by the other chemists, are not prepared to offer any opinion on the subject. Whether an invariable test exists, in the power and direction of the Board of Excise, to detect Adulteration, and to make such detections and proceedings the ground for criminal proceedings against any manufacturers or dealers, remains to be proved. The honest trader ought, however, to be protected, and by concurring testimony, the best and the simplest remedy would be a reduction of the Duty to Is. per pound. Conclusion. 2g Geo. 3, c. 68. 30 Geo. 3, c. 40. i&eGeo.4,c. log. 2 & 3 Viet. c. 18. & 6 Vici. c. 93. Having taken a view of the condition of the Tobacco Trade, both as to Smuggling and Adulteration, throughout a considerable period of time, and under the operation of different laws, varying, as already stated, between the extremes of rigid regulations, as from 1789 to 1840, and an almost total freedom from restriction, as from 1840 to 1842, with the code of rules in operation from 1842 to the present time, your Committee find, that under each of these Acts of the Legislature and Codes of Regulations, a large amount of Smuggling and Adulteration has been carried on. Although the Evidence received by the Committee differs widely, both positively and comparatively, as to the extent of either Smuggling or Adulteration at particular times; yet there is not one of the numerous witnesses examined on the subject, whether connected with the Trade or the Revenue Boards, that has not testified to the fact of both being extensively practised during each of the periods above referred to; and, with the evidence before us of the great extent of these illicit transactions at the present time, your Committee cannot but come to the conclusion, that the existing system imperatively demand; alteration. Your Committee submit that it is the duty of the Legislature to relieve the legal manufacturer from the difficulties he has now to encounter in carrying on his trade, by putting an end to Smuggling and Adulteration; and, if no regulations can be enforced by the Customs and Excise to effect these objects whilst the high duty continues, then the high duty, which is the temptation and the cause of these violations of the law, ought to be reduced;—one or other of those alternatives should be had recourse to. In seeking a remedy for these evils, we cannot recommend a recurrence to any COMMITTEE ON TOBACCO TRADE. XXXV any former system of survey and permit, because, according to the Report of the Commissioners of Excise Inquiry in 1836, founded on the testimony, at great length explained, of the most intelligent officers of the Revenue Boards, as well as of the manufacturers, all these previous systems had failed, and were superseded because they had failed. Your Committee believe that there are many strong reasons why a renewal of that system would have still less chance of efficiency at the present time. The subject of Smuggling must be kept distinct from that of Adulteration, and Mr. Wood, the Chairman of the Excise, confined his observations to the Adulteration, which comes directly within the department of Excise ; he offered opinions and suggestions, to prevent Adulteration, which deserve the serious consideration of The House. As all previous systems of stringent regulations, See Appendices, with numerous and heavy penalties; and an opposite course of permission to Nos. 10&13. adulterate with few restrictions, have hitherto failed to put down illicit trade in Tobacco; it is evident that some new mode of dealing with the question has, therefore, become necessary. Your Committee submits, that as all the difficulty arises from the present high rate of duty, we are left with the alternative of choosing, either to make another attempt to preserve and protect the high duty See Mr. Wood’s by a new system of restrictive laws, more stringent than any yet tried; to Evidence, regulate the mode of transit; the processes of manufacture; and even to alter the constitution of the trade by limiting the number of manufacturers and dealers, or to try a reduction of the duty to that amount that would remove the temptation to violate the law. With regard to the first alternative, we are furnished with the heads of a plan that, in the opinions of Mr. Steel, a gentleman of long experience in the working of the old laws; and of Mr. Wood, the Chairman of the Board of Excise, would be most promising of success. The arrangements proposed by these gentlemen for attaining the desired end, and chiefly directed to prevent Adulteration of Tobacco, would have a twofold effect—on the manufacturers as a body, and on their mode of operations. It appears to Mr. Wood as a desirable, if not necessary condition of an efficient restrictive law, that the number of Tobacco manufacturers in the United Kingdom should be materially reduced ;—that their character and responsibility should be better secured; and, for that purpose, he recommends the following regulations :— 1. A high rate of Licence Duty to be charged on all manufacturers of 8148. Tobacco uniformly, and without reference to the quantity each may manufacture ; and this rate to be, at least, 501. per annum. 2. Premises only of a certain rate of annual assessment to be allowed to be licensed as Tobacco Manufactories: of 101, in London; and elsewhere, only to premises assessed to parish taxes. 3. When any conviction of fraud on the revenue shall have taken place, neither the person by whom, nor the premises wherein, the same shall have been committed, shall thereafter be licensed. In furtherance of this plan, and relying upon the power he has of detecting adulteration by analysis, he suggests a system of restriction and supervision, which, combined with the establishment of the old system of Survey and Permits, in a modified form, would, in his opinion, be more effectual henceforth; and he suggests the following regulations and additional powers to the Excise Officers:— 1. Manufacturers not to be allowed to sell Tobacco or Snuff by retail; and all fines to be rigidly enforced. 2. Limitation of hours of working in Tobacco manufactories, with power to officers to lock up all manufactories or machinery at certain times in the 24 hours. 3. Power to officers to weigh and take account of all goods at any time, and in whatever stage of process they shall think proper. 8096. 8171. 8147- 8096. 8099. From the high station and experience of Mr. Wood, as Chairman of the Board of Excise, any opinion coming from him may be considered of great value on such a question ; but the very detailed evidence we have taken*of the extent of the adulteration, and of the peculiar difficulties which attend the keeping up of a real check on the genuine manufacture of this article, the almost general 565. e 2 objection Digitized by Google xxxvi PROCEEDINGS OF THE SELECT 8263. As regards Survey and Permit system. Mr. Harvey. 4886. Mr. Hodgson. 5962. 5963- 5964- 5965- 5966- 5967- 614g and 6150. objection of manufacturers to new restrictions, has produced in our minds a strong conviction that certainly nothing less than a law founded on, and comprising these extraordinary and most stringent suggestions, would have any chance of efficient operation. It has, therefore, become our duty to consider, whether even this large extension of restriction and regulation, or even any extension of them, would suffice to prevent adulteration, whilst the present high rate of duty is continued. The only two witnesses who allow the benefit of Excise Survey and Permits were Mr. Harvey, manufacturer, of Newcastle, and Mr. Hodgson, broker, in London. Mr. Harvey was asked : “ Are you aware that the evidence of the most experienced manufacturers, examined by that Commission, declared the inutility of that practice ?—As a perfect protection I do not defend it; but as a protection which is absolutely necessary to secure the fair trader from a competition with the smuggler and adulterator, I certainly think that permits and certificates, with a proper control over the stocks of the manufacturers and dealers, with power to weigh those stocks at all times, are a very great protection indeed.” Mr. Hodgson, the broker, was asked, “ As a manufacturer, will you state what was the effect of the Act of 1821 on the tobacco trade ?—In the position I hold with respect to the trade, I do not wish to give an individual opinion respecting the policy of an Excise Law; but I decidedly consider that that Act of 1821 was the best law that we have had. There were many petty enactments, which interfered very materially7 with the trade, and which were of no benefit in protecting the revenue, more especially the stated periods of taking stock, which were very bad, and which enabled the manufacturer to avoid his stock being taken correctly. “ Did that Act, as far as your experience went, enable the officers to prevent adulteration ?—To prevent adulteration, undoubtedly. “ Was that Act, in your opinion, defective in its principle or in its details ? —More in its details. “ Do you speak of the advantage derived from the permit system, the debit and credit account, and the weighing?—Yes. “ Those have been discontinued ?—Yes. “ Do you think that discontinuance has led to great smuggling and adulteration ?—Decidedly.” It may be observed, that Mr. Hodgson is the only witness who states that the Revenue will increase under the present duty of 3s. if the laws are more strictly executed. Your Committee offer the opinion of Mr. Dean, Chairman of the Customs, as an answer to Mr. Wood’s proposal for increased restrictions ; and as almost all the witnesses are against the renewal of the Survey and Permit system, it is proper to quote some of their opinions. Mr. Dean was asked : 4788. “ The Committee understand you to say that the strictest possible regulations are now existing to prevent fraud ?—I think so : and were you to impose more restrictions, the only effect would be to impose a greater onus on the fair trader : the smuggler laughs at them. The more documents you can give the smuggler, the better he will be clothed with those documents in order to defraud, and defy even suspicion. That has been the conclusion I have come to after a long experience. It has been the principle with most Governments and Boards of Customs, as far as they could, to look at restrictions with very great suspicion, and to remove them as much as possible, inasmuch as it is the fair trader that , generally suffers the inconvenience.” Messrs. Proctor and Rippon are very decided against it. 1533. “ Do you mean that a survey by the Excise, as the law now exists, would be a sufficient protection to you; would it be a protection against smuggling?—I consider that no Excise survey is of the least utility for the prevention of smuggling or adulteration. Mr. Foot, of Dublin, was asked :— 7170. “ Are you of opinion that the survey system and the mode then enforced of taking the accounts and the stock from time to time, and not permitting any to be removed but by permit, tends to prevent smuggling ?—I think if it were carried on strictly, perhaps it might; but as long as the duty remains at its present COMMITTEE ON TOBACCO TRADE. xxxvii present high state, so high as 3 $. 2 d. a pound, I do not think that any such system would effectually prevent smuggling.” * Mr. Carrick, of Hull, was asked:— “ Supposing the survey is carried out by the Excise, as you consider it may be made effective under Mr. Goulburn’s Act, do you think that that might, under* the present duty, prevent adulteration or smuggling ?—It would prevent adulteration, I think, but it would not prevent smuggling, because it gives no check to the smuggler; it gives rather increased facilities to him.” Mr. Lloyd was asked as to the effects of the Survey system, and he states that the annoyance and interruption was such that it was not carried out; and these may be stated as an answer to the proposal of Mr. Wood to renew it. Mr. Lloyd also shows that although the number of manufacturers were reduced by Mr. Wood’s plan of high Licences, yet that unless he also reduced the number of retail dealers, now 170,000 in number, Adulteration would not be prevented. “ The rule was, not to weigh our operations at all. In the Act of 1821, power was taken by the Excise for a superior officer to weigh them, if such officer should think fit; but I believe that it was, even then, very rarely exercised, in consequence of the interruption and annoyance that it would occasion to the manufacturer, and the suspension of business, as well as injury to the goods in a certain state.” “ Do you know of any means by which the sale of the retail dealers, in small quantities, can be taken account of by the Excise ?—I think that no account could, by any possibility, be taken. I find, by a return, that the number of licensed dealers in the United Kingdom, who have licences granted to them by the Excise, amounts to upwards of 170,000; and if the whole quantity of tobacco on which duty is now paid was divided among that number of dealers, it would give a sale per week to each of about 21 lbs. The sales made by them are generally in very small quantities : taking, on the one hand, the large amount of tobacco that is sold in quarter ounces, and in still smaller weights; and, on the other hand, the quantities that must be sold to the middle and higher classes in packages of larger bulk, quarter pounds or half pounds, or upwards, I estimate that the whole consumption of the United Kingdom is really sold to the consumer in quantities averaging half an ounce. “ You were understood, in the former part of your evidence, to say, that about ll-12ths of the whole consumption took place among the lower classes; are the Committee to understand that the small dealers are the parties through whom that large proportion of tobacco reaches the consumer ?—Certainly.” Your Committee have also been anxious to consider what would be the effect of Mr. Wood’s proposition to reduce the number of manufacturers by raising the Licence Duty and other restrictions. The number of licences granted to manufacturers of Tobacco and Snuff in the United Kingdom, was 732, at rates of duty from 51. 5s. to 31Z 10^.; but of these 464 were the 51. 5s. licences; consequently, to raise the duty to 50Z. yearly, would reduce that number greatly, and have a strong tendency to create a monopoly in that trade—an effect that is neither consistent with the spirit of the age respecting trade, nor for the benefit of the consumers. Of these manufacturers there are 386 in England, 136 in Scotland, and 210 in Ireland. It appears, by Mr. Lloyd’s, and other evidence, that ll-12ths of the Tobacco is consumed by the middle and working classes, and sold in quantities averaging half an ounce, and consequently sold by retail dealers. There are 188,185 licensed ■dealers in Tobacco and Snuff, at a duty of 5s. 3d. each ; of whom 160,741 are in England, 13,309 in Scotland, and 13,535 in Ireland. There is no Return to show how many of the manufacturers have also dealers’ licences, but it is understood that, with very few exceptions, all the Tobacco manufacturers take out dealers’ licences; and as it has been stated to Youi' Committee that Adulteration can be carried on by the dealers as well as by the manufacturers, there would be little advantage in alone reducing the number of manufacturers; and, to attempt to reduce the number of retail dealers, would be a serious inconvenience to the consumers. If we even allow that such a law as has been pointed out by Mr Wood could be devised and framed to carry out such extraordinary powers, Your Committee are of opinion that the Legislature would not sanction such arbitrary enactments, 565- e 3 and, Mr. Carrick. 912. ‘ Mr. Lloyd 652. 653- 654. Appendix, No. 6. Appendix, No. 6, A. xxxviii PROCEEDINGS OF THE SELECT and, therefore, we are compelled to look to the only other means of abating the evil, a Reduction of the Duty. On the subject of Chemical Analysis, as the means of detecting Adulteration, Your Committee have, in another part of their Report, offered their remarks thereon; and, on full consideration of all the Evidence, Your Committee are of opinion that the most effectual way of putting an end to the illegal proceeding of Smuggling and Adulteration of Tobacco, would be to reduce the duty on Tobacco to 1 s. per lb. Question put. The Committee divided— Ayes, 4. Dr. Bowring. Mr. Ewart. Mr. C. Villiers. Mr. Smythe. Noes, 6. Mr. Chancellor of the Exchequer. Mr. Darby. Sir C. Douglas. Mr. J. Young. Mr. Beckett. Mr. H. Hinde. Draft Report proposed by Mr. Darby. So it passed in the negative. Proposed Report (Mr. Darby) read. Motion made and question proposed, “ That the Report be now read a second time, paragraph by paragraph.” (Sir C. Douglas.) Question put. The Committee divided— Ayes, 6. Mr. Chancellor of the Exchequer. Mr. Darby. Sir C. Douglas. Mr. J. Young. Mr. Beckett. Mr. H. Hinde. So it was resolved in the affirmative. Noes, 4. Dr. Bowring. Mr. Ewart. Mr. C. Villiers. Mr. Smythe. Ordered, That the proposed Report be printed and circulated, and be further considered on Tuesday next. Martis, 30° die Julii, 1844. Mr. Hume in the Chair. M r. Chancellor of the Exchequer. Dr. Bowring. Mr. C. Villiers. Sir C. Douglas. Mr. Darby. Mr. J. Young. Mr Beckett. Proposed Report again read, paragraph by paragraph, as followeth:— In proceeding to consider the subject referred to them, Your Committee think it proper, in the first place, to observe that the import of Tobacco into this country has been, from an early period, regulated upon different principles from those applied to other imported commodities. That the duty imposed on it has had no other object than that of raising the greatest possible revenue; and •' :*'> ^t view the duty has not only been far beyond that imposed on any otl beyond that to which on commercial principles alone it might ha^ subject it, but has been accompanied by a total prohibition of the growm v. .. -the United Kingdom, lest such growth should in any way interfere with the amount of importation, and the duty derived therefrom. In dealing therefore with the subject, Your Committee have considered it their duty to endeavour, from their course of examination, to discover means for the prevention of the Smuggling and Adulteration of Tobacco, for the general improvement of the trade, and at the same time the maintenance of the amount of revenue hitherto derived from its import. Your COMxMITTEE ON TOBACCO TRADE. xxxix Your Committee have gone at great length into various branches of evidence, on much of which it would be useless to report in detail. It must, for instance, be evident, that however the cost price of Tobacco may vary from time to time, or according to the different shades of quality, that a duty of 900 per cent, on the prime cost of that class of Tobacco, which forms 56 per cent, of the consumption, must afford a great temptation to the Smuggler to engage in illicit trade. The evidence, however, as to the amount of this is most vague and unsatisfactory, some witnesses stating it to be from 8 to 10 per cent, of the consumption, others as high as 100 per cent.; the latter estimate must suppose 22,000 to 24,000 hogsheads of Tobacco to be annually smuggled into the United Kingdom. Your Committee believe this altogether impossible: the only grounds on which Your Committee can conceive such a statement to have been made, is the reduction of the price of the manufactured article which has taken place in the market. Your Committee are of opinion that this is not a just inference, as a comparatively small amount of the smuggled and adulterated article brought into the market, at a low price, would operate generally on the prices, and affect injuriously the honest manufacturer. Evidence has been given before Your Committee that the reduction of the duty to 1 s. per lb. would altogether prevent Smuggling and Adulteration. Your Committee would, in the first instance, confine their observations to the effect on Smuggling, and feel called upon distinctly to express their opinion that such a reduction of duty would lead to large loss of revenue; and drawing the fairest conclusion in their power, after balancing the various testimony, they cannot estimate the amount at so low a sum as 1,200,0001. But Your Committee, notwithstanding the confident expectations of some of the witnesses, think it most improbable that such a reduction would annihilate the contraband trade: it might indeed affect the larger and more hazardous adventures (with which the Coast-guard has already interfered to a very great extent), which consists in landing cargoes on the coast, and which are attended, from their commencement to their conclusion, with considerable expense. But Your Committee see reason to apprehend that, considering the facilities which exist for the introduction of smaller quantities by means of steamers, the numbers of which are much increased, and of' other vessels, at comparatively no expense beyond the prime cost of the Tobacco, that this Jass of Smuggling, from which a considerable supply is now derived, would not only continue in active operation after such reduction of the duty, but the illicit traffic would be still further turned, as it has been in a great measure already by the operation of the Coast-guard system, into that channel which left open the largest profit to the Smuggler, amounting still to 300 per cent. Your Committee, therefore, cannot anticipate that the reduction of the duty to 1 s. would very materially diminish, much less extinguish, Smuggling, while it would probably cause a loss to the Revenue of at least 1,200,000 I.; and therefore deem it more advisable that the attention of The House should in the first instance be directed to the practicability of adopting measures for checking the existing frauds. Your Committee proceed therefore to submit those which have been either suggested by witnesses, or occurred to Youi' Committee. It appears that the most effective check upon large illicit importations consists in the vigilance and proper distribution of the Coast-guard. The officer in command of that force in Ireland has pointed out certain places on the coast of that country where he thinks additional stations are requisite in order to render that service completely available for its purpose. On the coast of Essex, and in other places, where the landing of Tobacco in large quantities is stated to have occurred, the disposition of the force appears equally to require some revision. And it appears to Your Committee a greater additional security against this species of Smuggling might be found in some augmentation or the altered disposition of a force, which appears to Your Committee to be a most effective one. Your Committee would next direct the attention of The House to the manner in which the duty is imposed on Tobacco, viz., that whether in a raw or in a partly manufactured state, the rate of duty is the same j and that stemmed Tobacco, which has had the stalks extracted in a foreign country, and the remainder of the leaf dried to a great extent, so that it may imbibe large portions of water here, for an evasion of duty, is not liable to a higher rate of duty than leaf which contains the stalks, and is in a far moister state. It becomes therefore obviously the interest of the importer to confine his transactions to stemmed Tobacco. The effect of this appears to Your Committee to have led to a gradual diminution in the importation of Leaf Tobacco, and a corresponding increase in that of stemmed : 565. e 4 the Digitized by GOOQle xl PROCEEDINGS OF THE SELECT the quantity of which now taken for consumption appears by evidence to be at least two-thirds of the whole of the demand by the manufacturers. It appears to Your Committee, that this has in a great measure led to a supply (by the Smuggler, who is not affected by the duty) of Leaf Tobacco, and Stalks, to which it is necessary for the manufacturer to resort, in order to furnish himself with materials for Snuff, unless he should have recourse to extensive adulteration, which has, in consequence of the scarcity of Stalk, been carried n some instances to the extent of 40 per cent.; and Your Committee find, as far as information can be obtained, that nearly the whole of the smuggled Tobacco consists of Leaf Tobacco and Stalks. It appears also from the evidence, that as the import of the Leaf has declined the export to the Continent, which was at one time very considerable, has also fallen off. It has been stated to Your Committee, by a witness of much experience as a broker, that the export trade would revive, and this country again become a great depot for Tobacco if Leaf Tobacco should be again imported into this country as formerly, and that the market of the Smuggler would be materially interfered with by such a change in the trade, which would be effected by a differential duty on stemmed Tobacco, and Your Committee think the facts appear to warrant such conclusion. Your Committee would also suggest that where a certain amount of Tobacco is found in steamers and other vessels, the owners should be held, in practice, responsible for the acts of the stewards and crew, as Your Committee believe that the captains would then take care that such Tobacco was not put on board. Your Committee have also received evidence with respect to Tobacco Licences, and though not prepared to make any specific recommendation, they think it worth consideration, whether there might not be some revision of the system. Your Committee are of opinion that all these points should be well considered, in order to see whether measures might not be adopted for the further prevention of Smuggling, before the risk is run of so large a loss of revenue, as would follow the adoption of a duty of 1 5. Your Committee have heard much evidence on the subject of Adulteration, the cause of it, and the means of detection. By the 3 & 4 Viet. 1840, adulteration w'as permitted with any matter except leaves of trees, herb or plant. Under this Act very extensive adulteration took place, and though this Act was amended in 1842, limiting the substances used in the manufacture of Tobacco to water only, or in the manufacture of Snuff to water and salt and alkaline salts and lime and water only, it appears that adulteration, though considerably diminished since the Act of 1842, still continues. Your Committee are of opinion, that if Leaf Tobacco were again the chief import, it would have a great tendency to diminish the adulteration of Snuff by the supply of a material which is only to be obtained by Smuggling at present, or for which a substitute is found in Chicory, Logwood, and other substances. Your Committee believe, from the evidence, that the use of water in the manufacture of Shag Tobacco, which forms the chief consumption, is only necessary in consequence of the dry state in which the Stemmed Tobacco is brought into this country, as it is not used for the manufacture of smoking Tobacco on the Continent, where nothing but the LeafTobacco is in use. Your Committee think it may be inferred from the evidence, that the use of water in the manufacture, affords great additional facility to the adulteration of Shag Tobacco, and that if the Leaf Tobacco only were in use here as on the Continent, in this branch of the trade, it might be advisable to prohibit or curtail the use of water in the manufacture of this article. Your Committee proceed now to consider the means of detecting adulteration ; and it is necessary to direct the attention of The House especially to this, that practically, in order that the Excise may deal with any case, it is not necessary for them by any process to discover every substance with which Tobacco may be adulterated,but that if one substance which isnot Tobacco can with certainty be detected it is sufficient for that case. It appears to Your Committee that when a sample of the original leaf can be obtained, that in most instances, by a comparative analysis of the adulterated article and the original leaf, that the fraud can be detected, and that it is very difficult to mix vegetable matter with Tobacco, so as that such mixture shall not be discoverable by the aid of the microscope; YourCom-mittee would therefore recommend that some means should be adopted for compelling the manufacturer (and it appears there is no difficulty in so doing) to keep back a sample of the Tobacco to be used in each operation, which the Excise should be COMMITTEE ON TOBACCO TRADE. xli be empowered to retain. Your Committee, in conclusion, though they regret that the honest manufacturer should suffer from fraud, must express their opinion that, for the reason already mentioned, the reduction of duty to i s. would not afford a remedy for the evil, and further, that it might call into existence a number of smaller manufacturers, and cause supervision and detection of fraud much more difficulty, which would so far diminish the security to the Revenue, and aggravate the evil of which the honest manufacturers complain. Motion made and question proposed, “ That considering the period to which the inquiries of the Committee have necessarily been protracted, and the various important matters which are involved in a decision upon the several points to which the Evidence has been directed, it appears to Your Committee impracticable to present to The House a full Report upon the subject referred to them, ' and therefore confine themselves to reporting the Minutes of Evidence and their Proceedings to The House.” ( Mr. Chancellor of the Exchequer.} Question put, and agreed to. Ordered to Report the Minutes of Evidence and Proceedings of the Committee accordingly. EXPENSES OF WITNESSES. NAME of WITNESS. PROFESSION or CONDITION. By what Member of Committee Motion made for Attendance of the Witness. Date of Arrival. Date of Discharge. Total Number of Days in London. Number of Days under Examination by Committee, or acting specially under their Orders. Expenses Journey to London and back. Expenses in London. TOTAL Expenses allowed to Witness. Mr. MfMullen Tobacconist Chairman - 26 Mar. - 29 Mar. - 3 1 £. s. d. G - - £• s. d. 3 3- £. s. d, 9 3- L. C. Walker, esq. Lieutenant, r. n. - ditto 15 Apr. - 19 - - 5 3 G - - 5 5- 11 5 - Mr. Robert Lundy Tobacconist - ditto - 3 May - 1 1 4 - - 1 — — 5 - - Mr. Wm. Ayre - - Clerk to M agis- - ditto 29 Apr. - 3 - - 6 1 6 10 - 6 - - 12 10 - Mr. Alexander Gar- trates of Hull. Tobacconist - ditto 30 - - 3 - - 5 1 6 10 - 5 - - 11 10 - den. A Witness - 7 15 - J. Harvey - 9 - - 4 4- J- Fogg - - Late Officer in - ditto 23 May - 25 May - 3 1 — — • 3 - - Sir James Dombrain Customs. - Inspector-gene- - ditto 10 June - 15 June - 6 1 11 - - 6 G - 17 6 - Andrew Ure, esq. ral of the Coastguard in Ireland. M. D. - - - for analyzing 22 1 - Mr. John Rogers - Tobacconist tobacco. - - for tobacco to 7 5 2 Messrs. Lloyd - ditto be analyzed. - - for tobacco to 12 17 1 Mr. Wm. Maury Tobacco Merchant be analyzed. Chairman - 30 Mar. - 17 Apr. - - allowed 2 6 15 - 9 9- 16 4 - 9 days. Total - - £. 149 - 3 5t>5. [ xHi ] LIST OF WITNESSES. Martis, 190 die Martii, 1844. .Mr. H. O. Wills, Mr. T. Huxley, Mr. P. Anstie, and Mr. J. Llogd ---------- p. 1 Veneris, 22° die Martii, 1844. Mr. H. 0. Wills, Mr. T. Huxley, Mr. P. Anstie, and Mr. J. Lloyd - - - - - - - - - -p. 22 Martis, 26° die Martii, J 844. Mr, J. Lloyd - - - - - - - - - p. 38 W. B. Carrick, Esq. - - - - - - - -p. 49 Veneris, 290 die Martii, 1844. Mr. J. Wharam and Mr. R. H. Wood - - - - - p. 57 A. B. - - - - - - - - - - -p. 67 Lunae, 10 die Aprilis, 1844. Mr. A C. Rippon and Mr. J. Procter - - - - - p. 78 Mr. W. Maury - - - - - - - - - p. 95 Martis, 16° die Aprilis, 1844. Mr. W. Maury - - - - - - - - - p. 97 Veneris, 19° die Aprilis, 1844. Lieut. L. C. F Walker, r.n . ------ p. 112 Mr. J. Rogers - - - - - - - -p. 126 Mr. A. Garden - - - - - - - -p. 130 Martis, 230 die Aprilis, 1844. Lieut. L. C. F. Walker, r.n. - - - - - - p. 133 Mr. R. Currey, Mr. J. Von der Heyde, and Mr. A. Hatfield - p. 133 Mr. H. N. Davis - ------ p. 14g Veneris, 26° die Aprilis, 1844. Mr. H. N. Davis -------- p. 152 Martis, 30° die Aprilis, 1844. A. - - - - - - - - - - -p. 164 F.....................................p. 169 Veneris, 30 die Maii, 1844. Mr. T. Huxley - - - - - - - - -p. 184 C...................................- p. 185 Z). ----------- p. 191 jE. - -- -- -- -- -- p. 205 Martis, 70 die Maii, 1844. F. - - - - - - - - - -p. 212 Mr. W. Ayre,jun. - -- -- -- - p. 220 R. Lundy ......... p. 228 Veneris, io° die Maii, 1844. Mr. W. Scholey - -- -- -- - p. 230 R. B. Dean, Esq. - -- -- -- - p. 244 LIST OF WITNESSES. xliij Jovis, 16° die Maii, 1844. Air. J. Harvey - - - - - - - - - p. 251 Mr. J. C. Evans -------- p. 268 Veneris, 170 die Maii, 1844. Lieut. D. H. Watson, r.n., and Mr. C. A. Davis - - - p. 277 Martis, 21° die Maii, 1844. Mr. F. Cassell -.---.... p. 297 Captain P. Hornby, r.n., and Captain S. Sparshott, r.n. - - p. 301 Mr. J. Hodgson - - - - - - - -p. 314 Veneris, 24° die Maii, 1844. G. ----------- p. 322 Mr. J. Fogg - - - - - - - - -p. 331 Martis, 40 die Junii, 1844. J. G. Walford, Esq......................p. 341 Veneris, 70 die Junii, 1844. Mr. W. Scholey ------ - - -p. 350 Lieut. Watson, r.n......................p. 360 Mr. R. Pritchard - - - - - - - -p. 361 T. Graham, Esq. - -- -- -- - p. 363 Martis, 11 die Junii, 1844. Mr. S. Foot - -- -- -- -- p. 36g Sir J. Dombrain.............- - - - p. 377 Veneris, 14° die Junii, 1844. Mr. E. Solly, f.r.s. - -- -- -- - p. 389 Mr. W. E. Heathjield ------- - p. 389 Mr. R. Phillips --------- p. 390 Mr. J. Northcott - -- -- -- - p. 400 Mr. W. Scholey ........ p. 403 Mr. J. Lloyd.......................- - p. 403 Martis, 18° die Junii, 1844. Mr. G. Phillips -------- p. 405 Veneris, 120 die Julii, 1844. J. Wood, Esq. and J. Steele, Esq. - - - - - p. 422 Mr. E. Solly, f.r.s. and Mr. W. E. Heathjield - - - p. 444 Lunae, 150 die Julii, 1844. D. B. Reid, Esq. m.d. - - - - - - - p. 450 A. Ure, Esq. m.d. - -- -- -- - p. 45g Mercurii, 17° die Julii, 1844. J. Lindley, Esq. ........ p, 467 W. Scholey, Esq. - -- -- - - _p. 474 Mr. J. Lloyd - -- -- -- -- p. 476 Veneris, 19° die Julii, 1844. A. Ure, Esq. m.d. and Alexander Ure, Esq. - - - - p. 478 Mr. J. Lloyd ------- - -p. 486 W. Scholey, Esq. ----...................p. 486 GLOSSARY, OR TERMS USED IN THE TOBACCO TRADE. [ xliv ] Import of Tobacco, Unmanufactured and Manufactured. The Unmanufactured or Leaf Tobacco brought into the United Kingdom is imported from various countries, but the far greater proportion from the United States. The kinds from thence are named from the States where severally grown; viz. Virginia. Maryland. Kentucky. Missouri. Ohio. The other principal sorts imported are, Havanah Tobacco Cuba „ - - St. Domingo Tobacco -Columbian ' „ - - Cumana „ - - Varinas „ - - Brazilian ,, - - Amersfoort, or Dutch, Tobacco 2 j from the Island of Cuba. - from the Island of St. Domingo. - 1 from Columbia. - from Brazil. - from Holland. Besides the above, small imports are occasionally made from Porto Rico, Turkey, East Indies, &c. The Leaf Tobacco imported from the United States is chiefly employed here in the manufacture of the several kinds of Cut or of Roll Tobacco, and for Snuff. The other growths of Leaf Tobacco are chiefly used in the manufacture of Segars and Cheroots; but some are occasionally used for Cut, Roll, and Snuff. The forms in which Manufactured Tobacco is imported are now almost entirely confined to Negro Head and Cavendish Tobacco - from the United States. Segars ------ from Havan^h. Cheroots ------ from Manilla and the East Indies, In the manufacture of Tobacco and Snuff in the United Kingdom, the Raw or Leaf Tobacco is converted into various forms, having different denominations, which may be thus explained; viz. Tobacco Stalks, being the stalk or midrib after the same has been separated from the leaf. Tobacco Stalk Flour, is the stalk ground to a fine diy powder, without any preparation or addition. Returns of Tobacco, are the small pieces of broken leaf, and the dust and siftings, produced in the various processes of manufacture. (These three articles, being only partially manufactured, are by subsequent processes converted into Snuff.) Cut and Shag Tobacco, include all kinds which have been manufactured by the process of cutting the leaf into small pieces or shreds, varying from 16 to 100 cuts in the inch. Thumb Cut, Broad Cut, and other names, are used for varieties of Cut Tobacco. Roll, or Twist, or Pigtail, Negro Head, Cavendish; such as have been manufactured by spinning or twisting the leaf, and afterwards pressing the same into rolls, lumps, or sticks. Carrott, Black Leaf, and Lug, are other forms of compressed Leaf Tobacco, now little in use. Segars and Cheroots; well known, and only differing from each other in shape. Rappee Snuffs, include all the varieties of Snuffs which have been prepared by grinding the Tobacco to powder in a moist state. Scotch, Irish, and Welsh Snuffs; prepared by drying the Tobacco by heat previous to grinding it. Brown Scotch Snuff, is Scotch Snuff moistened after being ground. MINUTES [ ’ ] MINUTES OF EVIDENCE. Martis, 190 die Martii, 1844. MEMBERS PRESENT. Dr. Bowring. Mr. Colquhoun. Mr. Darby. Sir Charles Douglas. Mr. Ewart. Mr. Chancellor of the Exchequer. Mr. H. Hinde. Mr. Hume. Mr. Alderman Humphery. Mr. Parker. • Viscount Sandon. Mr. Villiers. Mr. Young. JOSEPH HUME, Esq. in the Chair. Mr. Henry Overton Wills, Mr. Thomas Huxley, Mr. Paul Anstie, and Mr. John Lloyd, called in; and Examined. 1. Chairman.'] ARE you the parties signing this petition, which was pre- Mr. H. 0. Wills? sented on the 14th of this month to The House, and which was referred to Mr. T. Huxley, this Committee ?—(Mr. Lloyd.) We are. Mr. Paul Anstie? Mr. John Lloyd. 2. In that petition you complain that, as manufacturers of tobacco, you are '________ unable to carry on your business in consequence of the extensive smuggling lg March 1844. and the various modes by which the article is produced at under prices, and you pray the House of Commons to take into consideration the best means of putting an end to smugghng; you also state that the laws are ineffectual for the regulation of your trade, and that you are anxious that your business should be put upon a proper footing. Are you prepared to substantiate those allegations in your petition ?—We think we are. 3. Will you state how long you have been in business ?—1 have been in business 21 years. 4. How long have the other gentlemen been in business, generally ?— (Mr. Wills.) I have been in business ever since 1815, but I have been a partner in the concern ever since 1827. 5. (To Mr. Anstie.) How long have you been in the business ?—I have been in business since 1809 ; and I have been a partner with my father and brother since 1820. 6. Dr. Bowriny.] You have had an experience of 35 years ?—Yes. 7. (To Mr. Huxley.) How long have you been in business ?—Thirty-one years. 8. (To Mr. Lloyd.) Will you proceed to explain to the Committee the various allegations which you have made in your petition ?—I would simply state, that as a manufacturer of tobacco, I find that the leading article manufactured, which goes under the name of Shag tobacco, I cannot manufacture at the present time under 3^. 5 Id. per pound, and the current price at which I and other manufacturers in London are selling that article is 3 s. 4d.; which is under the prime cost to us. 9. Dr. Bowriny.] Will you state what you pay for the raw material ?—I take that at the net price of 4 £ d., which is the average net price with regard to that which is principally used. 10. Chairman.] You sell at 3^. 4d. t—Yes, and that is at four months’ credit; and we find that numerous offers are made to our customers of tobacco at 1 d. and 2 d. per pound below that; and, as we are informed, still less. 0.38. 11. Dr. MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. H. O. Wills, ii. Dr. Bowring.) In cases of prompt payment, what discount is allowed ?— Mr. T. Huxley, it is variable; we only allow simple interest at the rate of 5 per cent, per Mr. Paul Anstie, Mr. John Lloyd. annum ; some allow more. 12. Chairman.'] Have you brought any samples of the different kinds of 19 March 1844. tobacco ?—I have. The leading article is called Shag tobacco, but is now also known to the Excise under the name of Cut tobacco. 13. Dr. Bowring,] What process has the tobacco undergone which you call Shag ?—It is Leaf tobacco, which has been cut up into shreds. (The Witness produced a sample.) According to the latest returns made by the Board of Excise of the quantities sent out by permit under the survey and permit system, this article formed 56 per cent, of the whole consumption. 14. Chairman.) In the United Kingdom, or in England?—In the United Kingdom. This (prodzicing another sample) is a sample of the article which goes under the name of Roll tobacco. According to the Excise regulations, when they were in existence, of the whole quantity of tobacco which paid duty, 28 per cent, is consumed in this form, or rather in these several forms. This (producing another sample) is a sample of the kind of snuff called Rappee snuff, and of that 5 per cent, is consumed in this form. 15. Mr. Chancellor of the Exchequer.) You make snuff as well as tobacco ?— Yes, I do. This (producing another sample) is a sample of Scotch snuff, the sale of which is about 7 per cent, of the whole consumption of the United Kingdom ; the Rappee snuff is in a damper state than the original material; the Scotch snuff is generally in a dryer state: I might add, that the remaining parts of the 100 are formed of 2 per cent, cigars. If it was necessary, I could refer to the returns of the Board of Excise to prove these facts. The article of Shag tobacco, to which I have alluded, in the course of manufacture increases in weight, by the addition of water, from 8 to 16 per cent., according to circumstances ; that addition reduces the cost to the manufacturer, for the manufactured article of course, below the first cost; and the duty, with an allowance for the expenses of manufacturing added, produces on the average the price of 3j. b\d., to which I have alluded. 16. Chairman.) You say you are undersold in the Shag ; to what extent are you undersold in the other articles ; take the Roll tobacco ?—I have not prepared myself to go into details of the other articles, the Shag tobacco being the leading article. 17. Sir C. Douglas.) Do the other articles bear the same proportion ?—The Roll tobacco is also sold below prime cost; snuff and cigars commonly bear a reasonable profit. 18. Chairman.) What do you mean by a “reasonable profit”?—That has not been made a leading article by which the smuggler competes with us, and a reasonable profit, according to the amount of business, therefore, is left to the fair trader; competition does not take place in those articles to the same extent. 19. Mr. Darby.) How much does the Roll tobacco increase in weight to the manufacturer ?—From 15 to 25 per cent. 20. Is that as it is manufactured properly, or with sugar ?—At the present legal manufacture, with water only. 21. Do you know a kind of tobacco called Negro-head ?—Ido; of that a portion of the Roll sample consists. 22. Does that come into competition with the Roll tobacco manufactured here ?—The smuggled Negro-head does. 23. Can you state to what extent and at what price that can be sold, as compared with your Roll tobacco ?—I cannot, not being acquainted with the details of smuggling, and the cost of carrying it on. 24. Mr. Chancellor of the Exchequer.) Is Negro-head manufactured in this country ?—It is, in small quantities. 25. What is the cost of it when manufactured here ?—Three shillings and seven-pence a pound ; I speak individually, of course, as a manufacturer. 26. Chairman.) Is the increase on Negro-head the same as on Roll tobacco ? —Within the limits I have before stated, from 15 to 25 per cent. 27. You cannot state to what extent that comes into competition with your Roll tobacco ?—Not the exact extent, but very largely. 28. Are you able to state any facts as to the extent of smuggling in that article?—No. 29. Then as regards the Rappee, is there any competition with your trade in that ?— SELECT COMMITTEE ON TOBACCO TRADE. 3 that ?—Occasionally, but it does not bear upon the trade in the same manner Mr. H. 0. Wills, that the Cut and Roll tobacco do. Mr. 30. Do you know that any smuggling takes place in Rappee ?—To a certain MJ’ j^n £i0^ extent, but probably limited; I am not myself acquainted with any very ^——^ extensive quantity of smuggled snuff, but I hear occasionally of parcels being 19 March 1844. brought in. 31. To Mr. Anstie.] Are you able to answer that question, whether any great portion of snuff is smuggled ?—I must make a similar answer to Mr. Lloyd; living at a distance from London we are not likely to hear of cases of smuggling, but I myself have had an offer of Negro-head. Having heard from the gentleman who is our commercial traveller, that in August last he was acquainted with a smuggling transaction of two tons of Negro-head, from the information of a person occupied like himself in travelling for a respectable house, I requested him to write to me while in London, that the Committee might see the genuineness of his communication to me; and this is his letter: “ I beg to inform you, that it was at Portsea in August last I met the traveller who bought two tons of smuggled tobacco; he informed me of the purchase the same morning he made it, and said that one ton was then on its way to London, and the other would follow the next morning. I was also informed that a ship came into Portsmouth with between seven and eight tons of tobacco the same month, and every pound was landed without detection.” The note at the bottom mentions the price: “ The tobacco was Cavendish and Roll, price 2 s. 4 <7. per pound.” 32. Did that interfere with the sale of your Roll tobacco at that place ?—No, it was probably conveyed to London, and sold there. 33. What do you mean by “Cavendish tobacco”?—“Cavendish” is a species of tobacco reckoned by the Excise under the general denomination of Roll; and for that reason Mr. Lloyd includes it, I have no doubt, in his calculation of the amount of Roll; it is marked in a particular way. I suppose the name is taken from the name of the maker in America. I know of no other reason for the name. 34. Sir C. Douglas.~\ In this letter it is called “Cavendish and Roll;” is there any difference?—There is a species of tobacco made up in a similar form to this, and is sometimes called “ Foreign Roll;” it is Negro-head. 35. Chairman^ Do you find that come into much competition with your manufacture of Roll tobacco ?—It comes into large competition with our sale of roll, but we ourselves do not sell so much Roll as some other houses. 36. Mr. Darby J] Do you mean that those two tons, spoken of in the letter, came into competition with you ?—No, I do not mean that; it goes chiefly to the London market. 37. Chairman.^ Can the person who wrote that letter be summoned as a witness ?—Being a commercial traveller himself, he would have an objection to having his name mentioned: there is an honour among particular classes, and he would wish to observe it; he only mentions it as a proof of the smuggling that goes on. I will show you his name, and I can bear testimony to his being a commercial traveller of ours. 38. Have you anything more to add upon the subject of Negro-head ?—(Mr. Huxley.) I have had a direct offer made to me of Negro-head. About 12 months since a person, who stated that he was captain of a small vessel, told me that he had in his possession about six cwt. of Negro-head, which he requested me to buy at 2^. 6 <7. per pound. I asked him for his address, but he declined giving it to me, and I declined to buy the quantity offered; but in order to induce me to purchase it, he offered a still lower price, 2^. 4 d. 39. Was that the only offer you have had ?—It is the only offer of that description of tobacco I have had. 40. (To Mr. Wills.) Have you anything to say upon that subject?—We have generally found Negro-head sold in seaport towns by small hucksters; it is sold very freely indeed to sailors, at prices which could not have paid the duty. 41. Are you aware at what price it is sold ?—The same price as Roll tobacco; and it is retailed at from 3^. 6 <7. to 4 s. 42. Mr. Eicarl.^ That is the regular price of Roll tobacco?—Yes; we have no doubt that it is a foreign-made article. 0.38. B 2 43. Chairman.^ Digitized by Tooele 4 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. H. O. Wills, 43. Chairman J] But what advantage has the purchaser in paying more for Mr' ^Pa^Ansiie ^nt article than for yours ?—It is a better article ; the Negro-head is an article Mr.' John Lloyd' which is not so well made in this country as it is abroad; the shopkeeper .___________ pays less for it, but he retails it at the same price. 13 March 1844. 44. jjr_ Aiderman Humphery.] What is the duty upon Negro-head ?— Nine shillings and sixpence per pound, including the 5 per cent. 45. What does it cost you making it in this country ?—It would cost us somewhere about 3 s. 4rf. to 3 s. 6 d. 46. What do you sell it at, when it is made ?—We do not make it, but it can be made in England for 3 s. 4 359« No doubt a reduction of the duty would diminish the inducement, but even at the present duty is it not your opinion that the profit and the risk very nearly balance each other ?—I think so. 1360. Is it your opinion, so far as your knowledge goes, that the greater quantity of smuggled tobacco is introduced in small parcels by the trade, or introduced in large parcels by smugglers ?—That I cannot tell, because I have had but two transactions in that way, but I have had offers of large quantities. 1361. Were those large quantities from receivers or not?—No, from speculators ; from the parties that they employ to sell. 1362. Chairman.] As a manufacturer, do you know whether adulteration is carried on to any extent ?—It is carried on now, I believe, still. 1363. If the duty was reduced, would adulteration be put an end to?— I think it would; it would not make more than a halfpenny or penny difference, and it would not therefore be worth while for parties to run the risk. The adulterations done now are by large manufacturers, because if they can adul -terate two hogsheads out of five per week they injure the trade, and make more money; but a small manufacturer dare not do it; it is the large ones that in fact do the mischief. 1364. Mr. Smgthe.] In the smuggling transactions you have been engaged in, can you state the proportions between leaf and stripped that has been, smuggled ?—It is principally leaf, nearly all leaf, that is smuggled. 1365. Chairman.'] All that you have received is leaf?—Yes. 1366. Is it the Kentucky leaf?—Yes. 29 March 1844. 0.38. l 3 Digitized by ViOOQle 78 MINUTES OF EVIDENCE TAKEN BEFORE THE Luna^ 1° die Aprilis, 1844. Dr. Bowring. Mr. Darby. Sir Charles Douglas. Mr. Ewart. MEMBERS PRESENT. Mr. J. Hume. Mr. Aiderman Humphery. Mr. Young. JOSEPH HUME, Esq. in the Chair. Mr. Abraham Crofton Rippon and Mr. Joseph Procter, called in; and Examined. Mr. A, C, Rippon and Mr. J. Procter. 1 April 1844. 1367. Chairman.] (To Mr. Rippon.) HOW long have you been in business? —I succeeded my uncle in the year 1814 as a tobacco manufacturer, upon the same premises which we have now. 1368. Wholesale?—Wholesale entirely. 1369. Where are your premises?—61, Bartholomew Close, in the City. 1370. In what particular branch of the trade are you engaged?—We manufacture almost everything ; we are general manufacturers of every description. 1371. (To Mr. Procter.) How long have you been in business?—Since 1826 on my own account. 1372. In all branches of the trade?—All, except cigar making. 1373. Where do you carry on business?—At 197, Bishopsgate-street. 1374. Does smuggling in tobacco exist, to your knowledge, and to what extent ?—We believe that smuggling of tobacco exists, but we have no data as to its extent; we think not to the extent that we have seen stated, because, having been engaged in the trade so many years, it must have come to our knowledge, by applications being made to us to take smuggled articles to a vast extent, if it had really gone on to a very great extent; but of course we admit that smuggling does exist. 1375. On what data do you believe that smuggling does exist?—Because we have had instances of applications made to us by parties, we presume smugglers, to take certain quantities of smuggled leaf. I am answering now for myself. 1376. Is that within a late date ?—Not within the last 12 or 18 months. 1377. Mr. Dar bp.] Was it before or since Mr. Goulburn’s Act?—I think before.—(Mr. Rippon.) We have had leaf tobacco once or twice offered to us since Mr. Goulburn’s Act. 1378. In any quantity?—A thousand weight of leaf was offered. 1379. Was the offer confined to leaf?—It was leaf tobacco that the party alluded to; we have had Negro-head offered more frequently than leaf. 1380. At what price was that thousand weight of leaf offered to you?—I think it was about 3^. a lb.; our remark naturally was, “ That is not very low; ” and his reply was, “ There is no difficulty in getting it in now.” I continued to question him, for the purpose of ascertaining the fact where the smuggling lay, and so on, but I found that we could not get the information from him. It was a party we knew something about, and I wanted to ascertain where it was. 1381. Did you ask him how he proposed to bring it into your premises?—I did, and he said, “ Oh, there is no difficulty in bringing it in.” 1382. Did he state with whom the risk should lie of being detected ?—All that he was perfectly aware of. I was talking to him as a party experienced, to ascertain what parties were in the habit of doing this ; I more particularly questioned him for that cause than any other. 1383- Is SELECT COMMITTEE ON TOBACCO TRADE. 79 1383. Is it within your knowledge, that the parties selling smuggled tobacco, take the risk up to the time that it reaches the premises ?—I cannot answer that, for I did not settle with him whether he was to run the risk or not. 1384. Dr. Bowring.] You have no doubt that the person offering the tobacco had the tobacco in his possession ?—I do not imagine that he had it in his possession, but that he was an agent for another party; he was a little dealer, who was in the habit of buying a small quantity from us, and he said that he could obtain any quantity7 that we wished. *385. Chairman.] Is he a man that you could place confidence in?—He could have had no motive for making this offer to us, except thinking that we would buy it of him. 1386. Dr. Bowring.] Had he good opportunities of obtaining smuggled tobacco ?—He had been a sailor; it was my firm impression, that if I had chosen to say I will take it, he would have delivered it in. 1387. Chairman.] Deliver it into your premises?—Yes; I have no doubt if I had said, “ I will give you such a price,” it would have been brought to me : whether he was to guarantee the delivery or not, was a question I did not enter into. 1388. Dr. Bowring.] Did he represent himself as an habitual dealer in the smuggled article ?—He said, “ I am doing a little in that way, and you see from the quantity of tobacco I have from you I cannot live by it; therefore I do something in this way.” 1389. Chairman.] He stated that the small way of business he was in could not maintain him in a regular way, and therefore he had adopted the selling of contraband tobacco ?—He resorted to selling tobacco obtained from some source or another. 1390. When were you offered the Negro-head ?—I should think it was a year and a half ago, by a party who was unknown to us. 1391. Was that the last time you had an offer ?—Yes ; it is very seldom we have an offer of this kind. Those are the only ones we ever had ; the smugglers have certain parties that they know will receive their tobacco, and therefore we have very few offers. 1392. Have you any means of knowing whether Negro-head is smuggled to any great extent at this time ?—It is my firm impression that Negro-head is smuggled to a considerable extent; possibly we are more likely to have Negrohead offered us than leaf tobacco, because Negro-head is frequently made into Rappee snuff, and we being large manufacturers of snuff, they have a greater inducement to offer it to us, than they have to offer it to others. I can only account for it in that way, for the party was entirely unknown to me who offered the Negro-head. 1393. At what price was it offered?—I think it was about 2 $. 10(7. a lb. that he offered it at. 1394. Have you any means of knowing what is the price at which smuggled Negro-head is sold ?—I have heard that it is sold frequently at 2 s. 4 d. a lb., but the prices vary according to report. 1395. Do those whom you supply as retail dealers state to you that they are able to obtain tobacco cheaper than you sell it at ?—Not through smugglers ; they do not mention that to me. 1396. Dr. Bowring.] Do they complain of the prices charged by the fair dealer, in consequence of the lower prices at which they can purchase from the smugglers ?—They never complain of that to us, of course; they may complain of our prices. 1397. Are you met in the market by the competition of the smuggler?— (Mr. Procter.) We have frequently had to complain of being undersold, but whether arising from adulteration or smuggling we are not able to say. 1398. Chairman.] Do you know whether there is any smuggling in tobacco stalks? —(Mr Rippon.) I have no positive knowledge of the fact myself. I never had any offered to me. (Mr. Procter.) The only instance in which the smuggling of stalks has come before us, has been the recent seizure at Messrs. Taddy’s, in the Minories, at which smuggled stalks were the article seized. 1399. Was that to any great extent?—Some thousand of pounds weight; I merely know it from what was reported at the Pohce-office, about three or four months ago. 0.38. L 4 1400. (To Mr. A, C. Rippun, and Mr. J. Procter, 1 April 1844. Digitized by Google 8o MINUTES OF EVIDENCE TAKEN BEFORE THE Mr, A. C. Rippon, and Mr. J. Procter. i April 1844. 1400. (To Mr. Rippon.') Have you had considerable experience as a purchaser of foreign cigars ?—Yes, we purchase a considerable quantity of foreign cigars. 1401. Do you know whether any smuggling goes on in cigars?—I cannot say that I am acquainted with any decided smuggling myself; I judge from what I can see that smuggling in cheroots, particularly of the character of which we can judge more than any others, did take place some time ago; I mean with regard to the Chinsura cheroots. So few of the Chinsura cheroots paid duty, that we could not afford to pay the duty on that particular description of cheroot; and yet though there had not been duty paid upon a case for many months or even years, we could see them in the market; we could see Chinsura cheroots for many years after the time at which there was not a case cleared from either of the docks ; and they were sold in the original packages, so that we were perfectly convinced that they were smuggled. 1402. Mr. Darby.] Is that the case now ?—Not to anything like the extent that it was then. 1403. Chairman J] Was there any survey of the Excise at that time?—Yes; this was at the time when we were under the Excise survey. 1404. You stated that Chinsura cheroots are easily distinguished?—Yes; there is a peculiar character in them by which a person in the trade could positively say whether they were Chinsura or not. 1405. Do you mean to say that you saw them in the original packages, at a time when you believed that none had paid duty ?—Yes ; I saw them in the shops, and I had them offered to me at that period. 1406. Could not an Excise officer, visiting a shop, distinguish Chinsura cheroots from others ?—I do not know that he could. 1407-8. But you, a manufacturer, could?—Yes.—(Mr. Procter.) The article was, I should say, very easily distinguished by an Excise officer or an indifferent person.—(Mr. Rippon.) At that time the legal packages were of a large description, and those cheroots were packed in small boxes; there were no interior cases, such as are allowed now. 1409. And yet they were openly sold in the shops?—Yes, and offered to myself in my warehouse, and very large quantities of them, to be delivered in those boxes, of 250 cheroots each.—(Mr. Procter.) I am a retailer, and I have sold Chinsura cheroots across my own counter for a number of years, when at that time I knew that there were no Chinsura cheroots cleared from the docks. 1410. How have you got them ?—I purchased them from dealers, with a regular permit. I was not the party smuggling, though it was with a guilty knowledge on my part that they must have been smuggled. 1411. You mean to say that that was very general, and that you fell into the practice with others ?—It was very general; in fact, it was indispensable for the carrying on of our business that we should have this article. 1412. And that existed for many years, during the permit system ?—Yes. 1413. Dr. Bowring.] But you, getting a permit, did all the law required?— Yes. 1414. Chairman.] After the Act of Mr. Baring, did the smuggling of Chinsuras continue ?—As regards Chinsuras, almost immediately after the passing of that Act, the attention of the Excise having been called to it by a statement made by myself and others to the Chairman of the Board, it became a marked article with the Excise, and was watched more, and the result is that it has gradually disappeared from the market. 1415. Has any other article come into the market as a substitute for it?— No othei' article that I am aware of, under so marked a character as that, which was so easily detected as smuggled. 1416. Chairman.] (Vo Mr. Rippon.) What article should you say had supplied the public since the Chinsura cheroot had disappeared ?—Manilla cheroots have supplanted the selling of Chinsura; but I cannot with the same confidence say that Manilla cheroots are smuggled, because they are cleared duty paid continually. 1417. Are you able to judge, from the prices at which you have known Manilla cheroots sold, whether they were smuggled or not ?—I believe there was a very large seizure of Manilla cheroots at Harwich; 12 cwt. was seized by the Customs. 1418. Lately? SELECT COMMITTEE ON TOBACCO TRADE. 81 1418. Lately ?—Within the last three months ; a party told me the fact; it Mr- -4- c- Rippon came to my knowledge last Saturday, and he showed me some of the Manilla Mr janprocteer which had been offered for sale at Harwich. ’ 1419. Are you able to distinguish a real Havannah cigar from one made in England ?—It would be very difficult to say ; I might express my own opinion, but I might be wrong ; we make our Havannah cigars so very well, that it is difficult to distinguish the English Havannah cigar from the foreign Havannah cigar. 1420. At what price do you sell your home-made best cigars ?—At 125. a pound. J 421. What is the price at which the foreign cigars are bought, in bond ?— From 5s., I should think, up to Ils. and 12s. 1422. What is the duty ?—The duty is 9s. 6d. per lb. 1423. That would make the price of the foreign cigars range from 14 s. Qd. to 21s. 6rf. ?—Yes; that article which is sold to compete with the British manufacture is the lower description of foreign cigars. 1424. What would the price of that, paying the duty, be ?—Five shillings without the duty; supposing we took the lowest price, it would be 14s. 6d. 1425. That is the lowest ?—Yes; I should not feel inclined to pay duty upon cigars worth in bond less than 4 s. Gd. or 5 s. 1426. Are there many Manilla cheroots cleared at the Custom-house now? —Yes. 1427. What is the price of Manilla cheroots in bond?—Seven shillings and 7 s. 6 d. is the price at present.—(Mr. Proctor.) From 6 s. 6d. to 7$. 6d. I should say was the price. 1428. That would make between 16s. and 17s., duty paid?—Yes. 1429. Have you any knowledge of sales being made of those cheroots at any lower price ?—(Mr. Rippon.) Yes, we are very frequently told that Manillas are sold under that price; when I offer my Manillas to retailers, they say that they have bought them lower; then, if I have the means of coming lower, I endeavour to come down to that price ; and when I offer them again at that lower price, I find that they are 6 d. lower; and instead of making any weight of sale, I make only a small sale at a price which I consider the cost price, and I find that I am continually undersold in Manillas. 1430. In that way you find your trade in cheroots daily getting worse ?—Yes; and from that, I conclude that Manilla cheroots are smuggled. 1431. Dr. Bowring.'] Is there any manufacture of Manilla cheroots in this country ?—There has been some Manilla tobacco brought over of recent date, and manufactured as an imitation of foreign Manillas. 1432. Mr. Darby.] Do they never manufacture an imitation of Manilla cheroots, except of Manilla tobacco ?—Some parties might do so before this Manilla tobacco came here; I did not myself.—(Mr. Proctor.) We may say that there is no successful imitation of Manilla cheroots. 1433. Dr. Botvring.] The form of cheroots invariably differs from the form of cigars ?—Yes; the cheroot is cut, and the cigar is twisted. 1434. Chairman.] What is the lowest price at which you have known a Manilla cheroot sold, in competition with you ?—(Mr. Rippon.) About 12 months ago, there was a public sale in Fenchurch-street, of Manilla cheroots ; 50 or 60 cases were sold. The market price of Manillas at that time was 7 s. 6 d. a pound ; I bought some of these at 4 s. 6d. and 5 s. 6d. in bond, and I considered that they were remarkably cheap; 50 cases, I think, went for exportation ; and when I commenced selling them, though it was at a lower price than usual, still I found that I could not effect sales, that I was undersold even at that low price. 1435. Mr. Darby.] When you find yourself undersold in Manilla cheroots, have you any means of knowing whether you are undersold by foreign Manilla cheroots, or by an inferior manufactured article, which is supplied at home ?— Yes; the article is laid before me, which the party has bought. 1436. And those cheroots, by which you were undersold, were foreign Manilla cheroots ?—Yes ; and they were decidedly preferred to mine; mine were not of a very fine quality, but at a very low price; and when I went to sell them I found that I was undersold, and by a better article. 0.38. M 1437- Chairman.] I April 1844. Digitized by LnOOQle 82 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. A. C. Rippon 1437. Chairman^] Do you know that boxes are made for the cheroots of Mr ^Procter h°me manufacture, so as to imitate the boxes in which the foreign cheroots _L_l_ZL_r come, being made of exactly the same wood as those boxes ?—No doubt pari April 1844. ties attempt it; we have not ourselves made any boxes, but the way we do it is this: some Manillas are imported loose; those that I sold were imported loose, but they are preferred in boxes; and therefore when I was going round among the retail trade, I bought up the empty boxes that the cheroots had been sold in by the trade, at 6 d. and 4 d. each; and then I put those cheroots which I had cleared, which were not so valuable from their being loose, into the boxes. Those boxes I could buy of the retailer for less than I could get a man to make them for, as they were useless to the retailer, having been emptied. 1438. Do not you know that those boxes are used to pass British cheroots as foreign cheroots ?—I do not know it of my own knowledge ; I have never seen a box with English cheroots in it, made to imitate a box of foreign cheroots.—(Mr. Procter.') We frequently have boxes made to imitate foreign Manilla boxes, but not for the purpose of putting British Manillas in, but for the express purpose of putting foreign Manillas in, which come over loose, not in boxes of 1,000 or 500. Frequently when we have not in our possession, either out of bond or in bond, cheroots in boxes of 500, we have found it necessary to have a gross of boxes made to hold 500, as good an imitation of the foreign as possible, but never for the purpose of putting the British Manillas in; and I have never seen a British Manilla cheroot sold of such make and shape as would deceive one of the trade, and, in fact, hardly one of the public. 1439. Do you mean to say that the public generally, smokers of cheroots, could distinguish a Manilla cheroot of British manufacture from one made abroad ?—I think they could; there is a peculiarity in the make and finish of a Manilla cheroot which the British manufacturer has been less successful in imitating than any other description of cigar.—(Mr. Rippon.) We did attempt to imitate Manillas, and unfortunately we have all of them by us yet. 1440. Dr. Boxcring.) Has there not been a great improvement in the manufacture of cigars in this country, to compete with the foreign ?—(Mr. Procter.) There has been a great improvement in the cigars, but not in the cheroots; the cheroots which are sold in England are not an imitation of the Chinsura cheroots, but are a distinct article, an article which would not impose upon anybody in the trade, though they are sold across the counter as Bengal cheroots ; just as we sell cigars as Cuba cigars, because they must have a name given to them. 1441. Have you any notion of the number of workmen in the metropolis that get a living by making cigars?—I should say upwards of 1,000, because there is hardly a cigar-maker but employs 20 or 30. 1442. Mr. Darby.] One frequently sees at a roadside public-house persons purchasing cheroots, which apparently come out of foreign boxes ; do you suppose that all those cheroots are Manilla cheroots ?—I presume that they are not; I presume that the majority of the cheroots sold in the country are British-made cheroots, which we send into the country under the name of Bengal cheroots, but which are of British manufacture. 1443. Are you aware that they are put into boxes with that name on them ? —We brand all our boxes that we send out as Manilla cheroots, with that name. 1444. Then there is a quantity of English cheroots branded as Manilla cheroots, which are sold in the country at those small places which you see along the road ?—Very few under the name of Manilla cheroots ; we do occasionally send out British Manilla, but very rarely; but if we do, we brand the box “ Manilla cheroots.”—(Mr. Rippon.) All the cheroots and cigars are sent out in cigar boxes, which are in some measure an imitation of the foreign boxes ; cedar wood is especially employed for them. 1445. Then the box being marked “Manilla cheroots,” does not show whether the cheroots are of British or foreign manufacture?—(Mr. Procter.) I should say it was not always a guide. Manilla cheroots come over in large boxes, containing 1,000 or 500. It is the custom of a country dealer to send up an order for various articles, and among those will be 1 lb. of Manilla cheroots, which 1 lb. of Manilla cheroots is foreign, and we put those into a British ■ box. SELECT COMMITTEE ON TOBACCO TRADE. 83 box, and brand it at the end “Manilla cheroots.” Another article perhaps Nr.A.C.Ripp ordered, will be 1 lb. of British Manillas, which is a very rare occurrence, Mr j^prociri because the consumption of British Manillas, from inability to imitate the * foreign successfully, is very small; but when we do send out British Manillas, j Aprii jg44 we brand the box “ Manilla cheroots,” making some distinctive marks foi* the guidance of the dealer. 1446. You have spoken of those boxes containing 1,000 or 500 cheroots; formerly they could not send internal boxes in cases ? —Originally they could not, but now they can. 1447. Does not the sending of those internal boxes in the large cases give a greater facility to smuggling ?—I am not prepared to say that, because I am not aware that there are more cigars smuggled now than there were previously ; but I think that cigars have been smuggled hitherto, I cannot tell exactly in what way, whether in large or in small boxes. I do not consider that the small box has been the medium of smuggling, because the box would show itself. If you were to see, in the hands of a suspicious party or in a suspicious place, a Manilla box, that would speak for itself. 1448. (To Mr. Rippon.) Are you of opinion that the alteration of importing in internal packages has given greater facilities for smuggling ?—It is my opinion that it has, and my opinion is formed by the convenience that is afforded Originally, some years back, 500 lbs. was the smallest quantity that was allowed; then they used to come in packages of 800 lbs., 900 lbs., and 1,000 lbs. weight; that was when cigars were first imported. Then the privilege was granted that they should come incases of 100 lbs., and since that the system has very considerably altered, and internal boxes have been allowed ; and it is a natural presumption, that when those cases contain internal boxes, supposing them to be made convenient for the purpose, smuggling would be more easily effected by internal packages than by packages of 1 cwt. 1449. Chairman.'] Then is it your opinion that smuggling in that article is now carried on, in consequence of that exchange of the packages, to a greater extent than formerly ?—Yes; but it is my opinion that Havannah cigars are not smuggled to any great extent. 1450. Mr. Aiderman Humpheri/.] But if they were brought in large packages, would not the party open the packages, and have small boxes on board to put the cigars in ?—He could, no doubt; but it is more convenient to have small packages, inasmuch as he does not then injure his property by shifting them. A man does not like to damage his property ; he would rather have his property in a perfect state than have it broken. 1451. Mr. Darby.] When you have them in large cases, they come in compartments ?—Yes. 14.52 . To shift those would be injurious to them?—Yes; and that is the reason why I think it would be more convenient having them in internal packages. 14,53 . You stated that you have bought some cheroots at a very low price, and that on offering them for sale you found that you were still undersold in the trade; might not those cheroots have been bought at the Custom-house at even a lower price than you paid for yours ?—No, I think not. This was the lowest sale of Manillas that I ever heard of, or I believe was ever known by the trade ; it was at 4 s. 6 d.; on that very day I was about purchasing at 7 s. 6 d. a lb.; when I heard of this sale I bought a few of them, for I was almost too late for the sale. A broker told me of the circumstance ; this was not from one of the tobacco brokers, but from Messrs. Barber. I was very anxious to buy more, hearing that certain parties had bought 50 cases ; and upon making inquiry whether I could get more the party would not sell any more, and those five or six cases which I bought I have had difficulty in realizing a profit upon, and I have one of them yet, though I ought to have sold it by this time. 1454. Then is it your opinion that you were undersold by smuggled cheroots ?—(Mr. Procter.) Decidedly that is my opinion ; they could not purchase them at a lower price in bond. 1455. Mr. Aiderman Humphery.] What is the price of cheroots in bond?— Six-and-sixpence to 7 s- 1456. Is there any at a less price than that ?—Yes; there is a smaller unsale- M 2 able Digitized by VaOOQle 84 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. A. C. Rippon and Mr. J. Procter. 1 April 1844. able kind, which we had an instance of last week, selling as low as 55. 9 d. in. bond; but they were short cheroots, not saleable. 1457. What is the price at which you could make cheroots to correspond with those which you buy for 6 s. or 7 s. in bond ?—(Mr. Rippon.) I have not any to correspond with them. 1458. Can you make them?—No. 1459. Can they be made in England?—We have not any tobacco of that kind here. 1460. What tobacco is it ?—Manilla. 1461. Is it not imported into this country?—Some has been imported, and parties have attempted to make them. 1462. What is the price of Manilla tobacco in London ?—I do not know, never having purchased any. 1463. Do not you get the price current?—I do not think there have been many parcels sold, but I believe they have been sold at 15 <7. or 18d.—(Mr. Procter.) We buy British Manilla cheroots which are considered the best imitations, though not good imitations, at 95. a pound. 1464. Mr. Darby.] Have the Manilla cheroots been smuggled to such an extent as to affect the dealing in the legal article ?—(Mr. Rippon.) My impression is that it is so; and that impression arises from the fact which I have stated. J 465. C/iairman.'\ You have stated that smuggling exists both in leaf and in manufactured tobacco, which interferes with your trade as a fair dealer; would a reduction of the duty upon leaf tobacco to 1 s. lessen the smuggling, or the competition which you now meet with ?—(Mr. Procter.) I think it would not have the effect of materially reducing smuggling; I think that tobacco, even under the 1 s. duty, would hold out to the smuggler a greater chance of profit, from the low cost of the article, than any other article that I am aware of, as an article of import. We are aware that articles, not paying so high a per-centage of duty as tobacco, would pay at such a rate of duty; for instance, silk, at 30 per cent., and various other articles are smuggled; and therefore I think we have no right to suppose that tobacco would be exempt when it paid more than 200 per cent. duty. 1466. You have mentioned silk; is not the bulk and value of tobacco, being 4//. or 5 <7. a pound, so large in proportion as to render the smuggling of it extremely difficult, as compared with silk ?—I should say decidedly not; tobacco is an article which may be stowed away in such a variety of forms and ways, whereas silk is liable to damage much more easily than tobacco. 1467. Are you aware of the expense incurred in landing or smuggling tobacco ?—I am not; I have made inquiries of parties whom I have supposed to be engaged in smuggling, and I have been told that the system adopted is this : that all the parties are equal partners in the smuggling transaction; that there is no charge for w’ages or any expenses of that kind, but that when the tobacco is sold the profit is divided among them. 1468. Do you mean to say, that whereas there is a duty now of 3 s. a pound paid, there would not be much diminution of smuggling if the duty was reduced to 1 5. ?—I think not. I have conversed with an old manufacturer who is now living, as to the extent to which smuggling was carried on between the years l/StTand 1/90, at which time he was a manufacturer in Thames-street, and he has assured me that leaf tobacco was then smuggled to an extent which he believes has never been equalled since. He is now a lighterman, and I said to him, “Would you give evidence upon this subject, if called before a Committee of the House of Commons?” and he said, “ I should have no hesitation in doing so.” 1469. In asking that question, did you take into consideration the relative efficiency of the different establishments of Customs and Excise at that period and now ?—I have not inquired of him what were the Excise or Customs’ regulations at that period. 1470. But does it not stand to reason, that one or more adventurers in the smuggling of tobacco would have a much greater temptation if they saw that the profit was to be 35. instead of 15.; and how can you reconcile that with the opinion you have now given, that smuggling would not be diminished if the duty were reduced ?—I consider that the smuggler would be just in the position Digitized by Google SELECT COMMITTEE ON TOBACCO TRADE. 85 tion of the manufacturer, who is obliged to put up with a less profit, but still Mr. .4. C-Rippon he continues to manufacture. I believe the profits of the smuggler would be „ ran“ , reduced, of course, very materially, but that smuggling would still continue J________ under a reduction of the duty. , Aprn ^44. 1471. Dr. Bowring.] But is not the smuggling trade, like every other trade, influenced by the amount of profit?—There are other circumstances; the amount of loss is so small: supposing the smuggler to lose a cargo, what does he lose at 4 J. a pound ? 1472. Mr. Aiderman Humphery.'] Does he not lose his ship ?—He would lose his ship, but the Government have often compromised these matters. 1473. If it were proved that the smuggler had a cargo of tobacco the ship would be forfeited, would it not ?—By law it would be forfeited. 1474. And the men would all be liable to the punishment of imprisonment if they could not pay the fine ?—Yes. 1475. Do the Government compromise those cases ?—The system of compromise has, I believe, been very generally acted upon. 1476. Do you recollect any instance of a cargo of smuggled tobacco being seized ?—Not a cargo; we have had instances of steam-vessels being detained for a week, and then released by the Custom-house. 1477. What quantities have they had on board?—Large quantities. 1478. What quantities ?—I only go from newspaper reports of the quantities ; they have been stated at 2,000 lbs. or 3,000 lbs. weight. 147g. Has that been in London ?—Yes; I think the Batavier was one of the vessels 1480. She had 1,000lbs. weight on board, had she?—Yes, as stated by the papers. 1481. Chairman.] If the duty was Is., you, as a regular trader, could obtain leaf tobacco at from 16d. or 17 d. ?—Yes. 1482. At what price do you consider that the smuggler could then sell his tobacco, judging from the price at which he sells his tobacco now, paying 3s. duty?—(Mr. Rippon.) Less, in proportion to the duty. 1483. That would be under the Is.?—At Is. or under; we have instances of their offering tobacco within a few pence of the duty: of course that would reduce the smuggler’s profit, but still it would be worth his while to do it. 1484. Have you taken into consideration the risk of the seizure of the vessel, and the expenses attending the landing and removal of the tobacco from place to place; and do you mean to say that with such a reduction of the duty, any individuals would continue to smuggle as much as they do now ?—Their profits would be lessened; but like many other parties in trade, smugglers they are and smugglers they will continue to be, whatever alteration may be made in the law; if they cannot get 1 s. profit they will get 6 d. 1485. Dr. Bowring.] Have you any reason for supposing that on any other article there is the same extent of smuggling as in tobacco, from the encouragement of it by this high duty ?—(Mr. Procter.) I do not think that there is any article which offers so great an inducement now for smuggling; nor do I think that any would offer so great an inducement, even if the duty were reduced to 1 5. i486. If the duty were diminished two-thirds, would not the motive for smuggling be diminished?—The motive for smugghng would decidedly be altered, but the relative preference with regard to that and other articles would be given to tobacco, because no other article that I am aware of could be smuggled which would pay the smuggler such a per-centage of profit as tobacco would, at even 1 5. a pound duty. 1487. Are you aware that the duty upon foreign spirits is from 400 to 500 per cent. ?—I am. 1488. Do you believe that the amount of smugghng in spirits is equal to that in tobacco ?—I have no means of knowing what the amount of smugghng in spirits is, but the difficulty of smugghng an article like spirits is much greater than the difficulty of smugghng an article like tobacco. 1489. Mr. Aiderman Humphery.] Tobacco is not smuggled much under 2 s. 2 d. a pound; that is the price the smugglers charge you ?—I am not aware what they now charge. 1490. If they charge 2$. 2d. a pound, as it appears from the evidence they do, with a duty of 3 5., what would they charge with a duty of 1 s. ?—I should 0.38. m 3 presume Digitized by Google 86 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. A. C. Rippon presume that with a duty of 1 $., the smuggler would possibly charge 10(7. Mr J°P ct r or ^ ^5 the object of the smuggler would be to offer an article as near the r* ' r° er' regular price as possible, but so much under as to induce parties to buy it. i April 1844 1491. Would there bean inducement to parties to buy smuggled tobacco " at 11 <7. a pound, if the duty was only 1 s.; would there be any inducement, for instance, for a manufacturer to run that risk of having his stock seized ?— I think there would. 1492. Dr. Bowring.] A penny a pound would be the difference ?—It would be more than 1 <7. a pound, because there would be the cost of the article; it would be 5 d., and I think for 5 d. all the risk would be run. 1493. Mr. Aiderman Humphery.'] You think the purchaser would have the same motive for buying it with the duty at 1 s., as he now has with the duty at 3^.; the smuggler must pay for the cost of the tobacco in the first instance?— Yes. 1494. Do you think he w’ould be able to sell at 11 <7. when it costs him 4d.; do you think that he would be willing to run all the risk of seizure and landing expenses; of course getting the thing done quietly, so that nobody should know anything about it, for 7 d. a pound ?—I think that he would. 1495. Mr. Darby.] You were asked whether if two-thirds of the duty were taken off, the one-third would be an inducement to smuggling ; it must depend upon what amount per cent, the duty is, must it not ?—Decidedly. 1496. If the amount is 200 pei’ cent., and the article affords facilities for smuggling, the inducement might still remain, although a large amount of duty was taken off ?—That is decidedly my view of the ease. 1497. Are you aware in what way the leaf tobacco is smuggled?—Merely from hearsay, in bales and bags.—(Mr. Rippon.} We know from the Customhouse sales; there we find a 50 lb. package compressed into a small bale which a man may carry on his shoulder; that is the way in which they are usually sent. 1498. Mr. Aiderman Humphery.~\ Are you obliged to use steam power in getting it loose ?—There is no difficulty in getting it loose. 1499. What is the reason, if the smuggler could sell tobacco at 11 d. a pound, with the duty at 1^., that he charges 2.*. 2d. now ?—Because he likes a large profit better than a small one, and the duty protects him ; the smuggler sells in proportion to the duty; he may be getting 1 s. 6d. profit, but if he gets only Qd., it does not follow that he should give up the trade altogether. 1500. There are so many hands for the smuggled tobacco to go through, that if the duty were to be reduced to 1 s., do you not imagine that some parties would be obliged to go without any profit at all ?—The profit would be reduced; but we think that there would be still a sufficient profit to induce parties to run the risk. 1501. Dr. Bowring.] Do you think the amount of smuggling would increase if the duty was augmented; if the duty was raised to 4 s., do you think the motive to the smuggler would be increased ?—Then the profit would be increased still more to the smuggler. 1502. Would not the increase of profit increase the amount of smuggling?— I think it would. 1503. Then if an augmentation in the duty would increase the number of smugglers and the amount of smuggling, would not a diminution of the duty diminish the number of smugglers and the amount of smuggling ?—I am not quite sure that it would have that effect. 1504. Mr. Aiderman Humphery.] When you speak of the increased profit that the smuggler would get, you include the purchaser as one of the smugglers ?—Yes. 1505. You do not speak merely of the smuggler who gets the tobacco on shore, but you include the purchaser as well as the importer ?—(Mr. Procter.) Yes. . 1506. Chairman.] Then are the Committee to understand that reducing the duty to 1 s. would not materially diminish smuggling ?— In our opinion it would not. 1507. Dr. Bowring.] You have stated that you do not see any advantage from a reduction of the duty on leaf tobacco ; are you satisfied with the present state of things ?—With the present state of the duty we are. 1508. Mr. Alderman Humphery.] (To Mr. Rippon.) If the duty upon cigars were SELECT COMMITTEE ON TOBACCO TRADE. 87 M». A. C. Rippon and Mr. J. Procter. were reduced from 95. to 45., do you think it would diminish smuggling?—It would decrease it, no doubt, in the same way as with tobacco; it would decrease the inducement to the smuggler. 15 0g. Do you think that cigars would be imported, to any great extent, into this country, if the duty was 45. a pound, instead of 95. ?—There is no doubt that more cigars would be imported into this country at 45. a pound duty. 1510. Do you think that the consumption of foreign cigars would be greater than the consumption of English-made cigars corresponding with the foreign cigars, if the duty was 45. ?—I think a duty of 45. would destroy the British manufacture of cigars made in imitation of the best foreign cigars; the duty would be too low to protect the manufacturer. 1511. What duty should you say would protect the home manufacturer of cigars ?—The present is a very fair protecting duty, I think. 1512. Then you think 95. 6<7. is a proper duty, with a view to protect the home manufacturer ?—Yes, the manufacturer of first-class Havannah cigars. 1513. Do you make those very good in this country ?—Yes. 1514. And do you make them nearly to correspond with the foreign cigars ? —Yes. 1515. What should you say would be the proper duty on cigars, as a protecting duty, if the duty on leaf tobacco was reduced to 15. ?—I think upon the Havannah tobacco the present duty would not be injurious to the revenue if it were continued, because no Havannah cigars, comparatively speaking, are smuggled now; the cheroots are more generally smuggled, and competition is brought against them by the Columbian, sold at a lower price, at about 7 s. 6d.; that is the article that competes with the article that is smuggled now.— (Mr. Procter.) I think that any but a very small reduction of the present duty would be insufficient for protecting the British manufacturer; because the British manufacturer has to contend with the extra cost of labour in this market, to what the manufacturer has abroad. 1516. Dr. Bowring.) Are you aware of the value of labour in the Havannahs ? —I am not; it is slave labour, I presume. 1517. Mr. Darby.) If 2 5. a pound were taken off the duty upon leaf tobacco, what could you afford to give up, as a cigar manufacturer, of the duty on cigars ?—(Mr. Rippon.) The duty ought not to be less than 7 s. at any rate. 1518. Mr. Aiderman Humphery.) You would reduce it by 2 5.?—Yes; though I do not think myself that there would be much injury from continuing it at the present duty. 1519. Do you manufacture cigars to any great extent?—Not to any great extent. 1520. Do you export your manufacture as foreign cigars?—No, we never export British-made cigars; it is not done by any one. 1521. Dr. Bowring.) Are you aware, in the case of Havannah cigars, how much the labour adds to the cost of the material; you have stated that good Havannah cigars are worth 9 5., independently of the duty ? —I said that the value in bond was from 5 5. to 115. and 12 5. 1522. Take a cigar of 95., how much of that represents the cost of the raw material; what would the raw material for cigars, selling at 9 5. a pound, cost ? —I do not know. 1523. Can you state what the manufacture of a pound of Havannah tobacco costs in labour here ?—From 1 5. 6 d. to 3 5., according to the quality of the tobacco, if a workman manufactures common cigars, which cost us when manufactured 7 s., the wages are from 1 5. 6 d. to 2 5.; if he manufactures the Havannah which comes into competition with the foreign Havannah, we pay as high as 3 5. and 3 5. 6 J. per lb. 1524. Three shillings and sixpence a pound is the largest amount paid for manufacturing of a pound of cigars ?—Yes; I am speaking of what we pay our men when the cigar is dried and finished. 1525. Mr. Aiderman Humphery.) What do you give per pound for the leaf tobacco, from which you make the Havannah cigar, to compete with the best foreign cigar ?—The price per pound of the leaf imported from the Havannah is from 1 s. 6 d. to 5 5. 6 d., such as we make our best Havannah cigars of. 1526. And you make that difference in the price of the cigar when it is manufactured ?—Yes. 1527. That, with the expenses of 3 5., brings you up to the sum you buy m 4 Havannah. 1 April 1844. 88 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. J. 0. Rippon ai'd Mr. J. Procter. 1 April 1844* Havannah cigars at per pound ?—Yes ; but I should observe that the imported Havannah leaf has stalks in it. When we take those stalks out they are only worth 2 s. 6 <7.; besides which, a quantity of short tobacco comes out, which we have paid duty for, which we cannot make into cigars; therefore all that enhances the price of the home manufacture. 1528. How is it that they cannot be imported in bond for less than 7 ^ a pound ?—I do not say that they cannot be imported for less ; I say that they are sold here in bond for 5 s., but it does not follow that those parties get a profit. Those cigars are cigars which are left, and they are sold at that price for exportation or home consumption. 1529. Sir C. Douglas.~\ What, in your opinion, would be the effect of a reduction of the duty upon the consumption of tobacco?—(Mr. Procter.) I think it would have the effect of increasing the consumption one-fourth or onefifth. 1530. Dr. Boxcring."] Do you speak of tobacco generally ?—I speak of tobacco generally. 1531. Sir C. Douglas.~\ If the consumption would be increased one-fourth by the reduction of the duty to 1 s., would there not be a proportionate inducement to smuggle, inasmuch as it is said that the consumption generally would increase amongst the poorer classes, to whom naturally even 1 ? Robinson & Allan - 99 R. and J. Hill Brockleband & Gawish Sales, Pollard & Co. 99 John Johnson Bolton. John Sykes & Co. - 99 James Tickle - 99 Robert Roberts 99 Williams & Jones - Chester. J. N. Barlin ^ Co. 99 Nicholls & Gough - 99 M. Ryder & Sons - 99 Thomas Davies 99 J. & W. Roberts j, William Ball - - 99 J ohn Roberts 99 Charles Wood & Sons ;, Leeds. John Pell 99 Josh. Dodgson 99 John Beckett - 99 W. Taylor, junior -Hay & Brooke 99 Charles Davis 99 99 Edward Tindall * 99 W. Jackson & Sons 99 John Williams 99 Josh. Simpson J. B. Thomas - 99 John Simpson & Son 99 M. Adkin & Sons - 99 T. Boyne & Son 99 Thomas Huxley 99 J. M. Cullingworth - 99 Daniel Cannon 99 W. B. & T. Carrick - Hull. J. J. Stocken - T. Mitchell & Co. - 99 T. Newton & Brothers John Johnson, jun. - 99 R. & J. Sykes & Co. 99 John Woodell & Co. 99 W. Fryer 99 John Garton - 99 J. & F. Lloyd 99 Wake & Trevor 9» Richard Lloyd 99 W. Jackson 99 T. R. Barras & Co. - 99 A. P. Hamilton & Co. Glasgow. G. W. Rogers 99 Grieve & Cochrane - 99 D. Harris 99 John Gray 99 Robert Laing - 99 Robert Couper 91 Archer & Son - 99 John McGregor & Sons „ John Rogers & Son - 99 William Yuile 91 Wishart & Lloyd 99 John Hamilton & Sons „ Milner & Bryne 99 S. & Son 99 Wharam & Fletcher, Liverpool. James Bullock 99 Bullen & Hignett -Bromfield & Overton 99 99 John Lees James Cotton - Edinburgh. 99 Daniel Jones - 99 Robert Chrystal 99 William Roberts 99 James Johnstone 99 Charles Sharp 91 James Hardie 99 Maddy, Greenhouse & Co. „ James Irving - 99 Jos. Fernihough W. McMillan & Co. 99 99 Thomas Crookshanks George Cotton Sc Son 99 99 H. Laffer & Co. 99 John Cotton - 99 Pierce & Crosfield -Walkers & Pedder - 99 Preston. John Stewart - N. B.—The two names printed in Italics are also appended to the petition for the continuance of the present rate of duty. 2342. That memorial is signed by manufacturers at London, Liverpool, Preston, Kendal, Bolton, Chester, Leeds, Hull, Glasgow, and Edinburgh ?— It is. 2343. Do you therefore believe that it expresses the opinion of the principal tobacco manufacturers in each of those towns r—I do. 2344. Will you state what are the evils you suffer, and which you say are 0.38. s 4 inseparable 136 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. Robert Currey, inseparable to the trade from being overladen with taxation ? —A great dimi-Mr. J. V. Heyde, nution of price. r..-, atfie_ . 2345. Will you explain how you conceive that to be produced?—By illicit "3 April 1844 trade, we have no doubt, both in the shape of smuggling and adulteration. 2346. By the law, as it now exists, you are not allowed to mix anything but water in the manufacture of tobacco ?—Nothing but water. 2347. Are the Committee therefore to understand that you consider yourselves, as manufacturers anxious to support the trade, competed with injuriously by smuggling, and by the mixture of illicit matter ?—By both, but more especially by the latter. 2348. Are you able to give any proof to the Committee of the extent to which that is now carried ?—The extent to which it is carried now I suppose is confined to 10 or 15 per cent, of adulterated matter; Mr. Von der Heyde thinks more than 15 per cent.—(Mr. Von der Heyde.} In fact, there is no check to adulteration, because it is regulated by the price. 234g. Dr. Botering.] Will you give your opinion of the extent of adulteration ?—It is impossible to say; the extent of adulteration we judge from the price they sell at. 2350. Chairman.] What is the lowest price ?—Three shillings is, I believe, the lowest price. 2351. What are the prices at which you can afford to sell tobacco?—We consider the cost price to be 3 5. 4 <7. or 3 s. 5(7., in the cheapest way you can make it. 2352. Then is the difference of 3(7. or 4(7. sufficient to interfere with your regular trade ?—Yes, it takes all the profit. 23.53 . Mr. Colquhoun.] What extent of adulteration do you imagine a price of 3s. would indicate?—About 15 per cent., I should say. 2354. Dr. Bowring.] But you do not think that that is the maximum adulteration ?—No ; it is impossible to know what the maximum is. 2355' Sir C. Douglas.] Is there much tobacco sold at a less price than 3s. ? —(Mr. Currey.) No, I think not; that is the lowest price which I have heard of. 2356. Chairman.] But have you heard of no smuggled tobacco being sold cheaper than that ?—Certainly, foreign manufactured tobacco; but I was speaking entirely of English manufactured tobacco. 235/. At what rate have you known the smuggled tobacco sold?—I think I have been offered on several occasions smuggled manufactured tobacco, consisting of Negro-head and Cavendish, at the lowest price, 2 s. 10(7. and 3 s. 2358. (To Mr. Von der Heyde.) Do you concur in that ?—I have never had smuggled tobacco offered me. 23.59 . Dr. Bowring.] Could you in the legitimate tobacco, which is sold at 3s., discover any adulteration ?—(Mr. Currey.) I could not. 2360. Chairman.] Mr. Baring’s Act, in 1840, permitted you to mix other articles with tobacco; can you state to what extent adulteration was then carried ?—I believe it was carried to the extent of 50 and 60 and 70 per cent. 2361. From your own experience, what should you state the practice was ?— The greatest extent I ever carried it, was 50 per cent., and I am ashamed to say that I did so. 2362. Was that to meet the competition ?—To meet the. competition entirely. 2363. (To Mr. Hatfield.) What is the extent to which competition was carried ?—Our trade is different from the rest; we got tobacco for the purpose of carrying on the rest of our trade, which is snuff; and therefore we never adulterated so much, because it did not answer our purpose, for the adulteration destroyed the snuff. 2364. Dr. Bowring.] At what amount of adulteration do you conceive that the deterioration of quality begins ?—(Mr. Currey.) I think the deterioration of quality would commence after 15 per cent., and that is the reason why the fraudulent manufacturers confine themselves now to 15 per cent, of adulteration. 2365. Chairman.] Every five per cent, saves 2(7.?—(Mr. Ha field.) Yes, and 15 per cent, of course saves fid. 2366. That is sufficient to undersell the regular tradei’ ?—Yes. 2367. Dr. Digitized by GooQle SELECT COMMITTEE ON TOBACCO TRADE. 137 Mr. Robert Currey, Mr. J. V. Heyde, Mr. A. Hatfield. 2367. Dr. Bowring.'] Up to 15 per cent, is there no deterioration of quality? —(Mr. Currey.) No, I think not. 2368. Chairman.] What is your opinion of mixing saccharine and other matters with tobacco?—I think the consumer would hardly be able to detect it at 15 per cent. 2369. During the time that you were allowed to mix, under Mr. Baring’s Act, did you find that your customers were better pleased with the tobacco so manufactured, than when you were obliged to confine what you mixed to water ?—No, certainly not; I was overwhelmed with complaints. 2370. Tlien is it your opinion that the consumer likes tobacco pure better than when mixed ?—I should have no doubt of it. 23 April 184.4, 2371. (To Mr. Hatfield.) Is that your opinion ?—Yes, it is. 2372. Do any of you know to what extent mixing was carried on during Mr. Baring’s Act ?—(Mr. Currey.) I can only answer for myself.—(Mr. Von der Hey de.) I never carried it above 25 per cent. * 2373. Were you able then to carry on your trade at a profit ?—No; Mr. Baring’s Act allowed us to mix saccharine matter with tobacco ; but there was a clause in that Act, which was as stringent as language could make it, relative to the introduction of any foreign vegetable in it; the adulteration went on to a very great extent, and saccharine matter was not enough to bring down the price, and the price was brought down by some mode or other, till it was absolutely necessary to go beyond the saccharine matter; then it was necessary to bring vegetable matter to be cut up with the tobacco. That was carried on to a very great extent; thousands of acres were cultivated with rhubarb in Yorkshire for the very purpose of mixing; and not only there, but they came up into Kent, and bought land within four or five miles of London. I could sit in my counting-house and see a hogshead of rhubarb go by my counting-house window to be put on board the Gazelle packet, and I could see this rhubarb, mixed with tobacco, brought back again, and go to my customers at perhaps 10 or 15 per cent, below my price, with perhaps 20 or 25 per cent, profit to the illicit trader. That was done two years before the Excise knew of it, and in fact the Act of Parliament went out before the Excise were able to detectit. 2374. Are the Committee to understand that Mr. Baring’s Act prohibited the mixing of vegetable matter, but admitted any other matter ?—Yes. 2375. What is the section of the Act?—The 11th section of the 3d & 4th of Victoria, cap. 18: ‘‘And be it enacted, that no person whatsoever shall cut, colour, stain, or manufacture any leaves of trees, herb, or plant whatsoever (not being tobacco leaves or plants) into the form of, or to imitate, or to resemble tobacco unmanufactured or manufactured, or shall mix with, or add to any tobacco any leaves of trees, herb, or plant, not being tobacco leaves or plants, oi’ shall sell, vend, alter, or expose for sale, or have in his custody or possession any leaves of trees, herb, or plant, cut, coloured, stained, or manufactured, or to be cut, coloured, stained, or manufactured into the form or imitation of, or to resemble tobacco, on pain of forfeiting 1001.} with all such leaves, herbs, or plants which may be seized by any officer of Excise or Customs.” 2376. You say that the leaves were put on board the Gazelle packet; where did the Gazelle packet carry those leaves to ?—They went on board the Gazelle steam-packet to Hull, in Yorkshire; they were then manufactured and brought back into the south part of Kent. 2377. What was the lowest price that you knew tobacco sold at under that Act ?—I could not afford to sell my tobacco under 3 5. 4 d.-, under that Act tobacco was sold at 3 5. and 2 s. lOd.; what I sold at 3 s. 4 * tobacco now, we can only judge from what it has been; the highest account 33 Aprij j^. that we have of the consumption of duty-paid reports is in Ireland in 1794, and there, according to the population, the consumption of tobacco was 38 oz. per head; the consumption of duty paid tobacco has decreased as the rate of duty has increased. The highest rate of consumption in this country was in 1811, and Great Britain in 1811 paid upon 20 oz. per head; but I have no doubt there was a great deal of smuggling at that time. We have never been so high as 20 oz. per head since 1811 ; the rate of duty in 1811 was 2^. 2^d. 2473. Will you state what the duty was in Ireland when they consumed 38 oz. per head ?—It was 6 d. a pound ; we have never had a consumption in England of duty-paid tobacco equal per head to what it was in Ireland; but I take it that the consumption in this country is as great as it ever was. We went down in 1821, in Great Britain, to a consumption of 14oz. per head; and in Ireland the consumption 6 oz., instead of 38 oz.; that shows that there was a great deal of smuggling: the duty was then 4 5. a pound. We have never recovered the amount of consumption of duty-paid tobacco since it was 4s.; the amount of duty paid would give 14 oz. per head in 1821, and we paid no more than 14 oz. per head in 1841, and so we have continued at the same rate of consumption of duty-paid tobacco as we were at the 4 s. duty ; we have never increased. It appears that the consumption of tobacco is not under 38 oz. a head in this country at the present moment. 2474. Sir C. Douglas.] What is your ground for tliinking so?—Common observation ; a gentleman consuming two cigars a day will smoke six pounds a year. 2475. Chairman.] What is the proportion of tobacco consumed by gentlemen in this country ?—I cannot say. 2476. Mr. Ewart.] What class of society consume the largest proportion of tobacco in this country ?—I think there is very little difference. 2477. Chairman.] Is tobacco as much used by persons in easy circumstances as by the lower class ?—Of late years I think it has been as much used by the gentleman as by the working man. 2478. Chairman.] Have you anything more to add?—I consider that the consumption of tobacco would be between 60,000,000 and 70,000,000 of pounds, if it was all brought to charge. 2479. You mean that at the present moment the consumption of tobacco is at that rate ?—-Yes. 2480. Sir C. Douglas.] Upon what ground do you form that opinion ?— Upon the duty paid in Ireland in 1794, amounting to 38 ounces per head, according to the population. 2481. Mr. H. Hinde.] The computation of 38 ounces would make out that result ?—Yes. 2482. Chairman.] If the price of the article was reduced from 3^. 6d. to 1 s. 6d., can you give any opinion what the increased consumption would amount to ?—-I have no doubt that it would increase very considerably; what it would increase to, it is impossible to say, but I should imagine it would increase very considerably; and tobacco would be used for many other purposes besides the pleasure of snuffing, smoking, and chewing; it might be used for sheep and horses, and horticulture, and in many other ways; at 1 s. a pound duty, the consumption would, I think, increase beyond anybody’s conception. 2483. Would it create any manufacture for exportation ?—No doubt of it; I have no doubt that we should export double the quantity of snuff that we consume in this country at present. 2484. Have you an estimate of what number of pounds of snuff you consume in England ?—(Mr. Hatfield.) About two millions and a half. 2485. Are the Committee to understand that the amount of snuff exported, if the duty was reduced to 1 s. a pound, would, in your opinion, be double the consumption of England?—(Mr. Von der Heyde.) 1 have no doubt in the world that we should export from this country upwards of four millions of pounds of snuff at 15. a pound duty, without the drawback. 2486. On what do you ground the opinion that paying 1 s. duty here you could, without a drawback, meet the Americans or other countries where a low duty is paid ?—Experience as manufacturers of snuff. We care nothing about 0.38. t 4 another Digitized by Google 144 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. Robert Currey, Mr. J. V. Heyde, Mr. A. Hatfield. 23 April 1844. another manufacturer underselling us at Is. a pound ; we take no consideration of it whatever. If a customer tells me that he can buy snuff Is. a pound lower, which is a very common thing, than I sell at, my answer is, Why do not you do it ? His opinion is, when I have bought it I cannot sell it, and therefore I must give you your price. 2487. Then a good deal must depend upon the taste of the customer ?—It depends upon the art of the manufacturer, which is confined to a very few hands. I do not think we have much above 20 people in this country who know anything about snuff-making. 2488. Are we to understand that the revenue would, in your opinion, benefit to the extent of four or five millions of pounds by the export of snuff, which it now loses ?—Yes, I think it would. 2489. With regard to manufactured tobacco; suppose no drawback were allowed on manufactured tobacco, could we hope to have any export trade in manufactured tobacco ?—Not without a drawback. 2490. Then your observations are limited to snuff?—Yes. 2491. (To Mr. Hatfield.') Do you concur in that ?—Yes, I do ; the price we charge for snuff to export is equal to about 7 ^. a pound. 2492. Mr. Ewart.) And still you have a demand for it?—We have a trifling demand. 2493. Chairman J] Are you aware at what price they sell snuff made in America ?—Yes, for a short time that they allowed a drawback on snuff; and we sent an immense quantity to America, having the drawback. 2494. Do you now come into competition in any of our colonies with American snuff?—No. 2495. Mr. Ewart.) In fact British snuff has a preference in the general market ?—Yes, everywhere. 2496. Having signed this memorial, can you state to the Committee the grounds upon which you think the revenue would not suffer ultimately by the reduction of the duty to 1 s. ?—In answer to that question, I beg to read a letter received two or three days ago, dated Missouri, in America; this letter states what the consumption is in America 2497. Was that letter received by you ?—It is addressed to John Gilliat & Co. tobacco merchants in the city; it is dated the 14th of March 1844, and it was received the 16th of April 1844 ; this is an extract: “ The production of tobacco in the United States, from statistics of population, and resources prepared by the Government, is 250,000,000lbs. per annum ; the consumption of 18,000,000 of people is a little exceeding 7 lbs. each. This may appear a startling average, but having taken some pains to arrive at the actual quantity used by many of my acquaintance, I find, that as chewers, one ounce per day would be to them a stinted supply; smokers require usually a smaller quantity, or about three ounces in four days; habitual consumers need nearly two pounds per month, in each form, or 24 lbs. per annum. To this, add the waste of stem, a quarter of a pound, or 30 lbs. each person for each purpose; very many both chew and smoke, and I have ascertained their consumption in a number of cases to be 50 lbs. per annum; all this you may consider very ridiculous, but I bring it before you in order to test consumption with statistics of production. It moreover shows the folly of a 3 s. duty, and it has an important bearing upon our prospects of diminished cultivation ; it is quite probable that only half of a crop will be produced in 1844, in which case not exceeding 40,000 hogsheads could be exported in 1845.” That letter was written not with any reference to this Committee, but to show that there would be in a year or two a great reaction upon the price of tobacco. 2498. Chairman.) In what way do you apply the information contained in that letter to support the opinion you gave in February last, in your memorial, that the revenue will not suffer much from the reduction of duty to 1 s. ?—It shows where there is no duty how enormous the consumption is, and that therefore we may naturally suppose that, with a low duty, there would be a greatly increased consumption. 2499. Do you suppose that there is the same disposition with Englishmen as there is with Americans to use tobacco r—Not to chew. 2500. You say that manufactured tobacco sells in America at 4rf. a lb.?—Yes. 2501. Then the lowest at Is. duty would be Is. 6 d.; do not you think that that takes away a good deal from the strength of your argument ?—No, I think not, because you would have a good deal at 14 Dr. Boivriny.] Have you anything further to add to the statement you have made to the Committee ?— (Mr. Currey.) I would only press upon the attention of this Committee the great evils under which we labour from adulteration ; the Act of Mr. Baring introduced it so widely and extensively among us, that I am afraid it would be very difficult indeed to eradicate it; we are labouring under very great evils from that cause. 2.556 . Chairman.] Does the state of the labouring classes, as regards their wages and remuneration, enter at all into your consideration as to the amount of consumption at present ?—Not at all. The fraudulent manufacturer is enabled to lower his price to a point which will not allow the honest manufacturer to live. 2557- But is there as much tobacco now consumed as there was when wages were high and all classes were employed ?—I do not think it affects the consumption of tobacco much; in Ireland it does, but not in England. 2558. Do you consider that tobacco is preferred even to food in this country ? —Yes. 2559. On what grounds do you form that opinion r—Its medical properties are extremely desirable to the poor man ; it is an anodyne, a stomachic, and 0.38. u 2 a solace Mr. Robert Currey, Mr. J. V' Heyde, Mr. A. Hatfield, 23 April 1844- Digitized by boogie 148 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. Robert Currey Mr. J. V. Heyde, Mr. A. Hatfield. 23 April 1844. , a solace to him when he cannot get food ; when he is driven absolutely by the pressure of want, he prefers his tobacco to his food. 2560. Then is it your opinion, that if tobacco could be reduced in price to 15. 6 d., the lower class, who are the principal consumers, would greatly increase their use of it ?—I believe so. 2561. Sir C. Douglas.^ When alluding to the medical qualities of the tobacco to the consumer, you do not speak of adulterated tobacco ?—Certainly not; the poor man is robbed by adulteration. 2562. Dr. Bowring.'] Have any cases come to your knowledge where any portion of the labouring class have employed their money in tobacco rather than in food ?—I cannot say that any case has come under my immediate knowledge, but I have heard poor people say, I would rather go without my food than without my tobacco. 2563. Mr. Ewart.] Do not the poorer class then suffer most from adulteration ?—Certainly ; it must be quite clear that when incombustible matter is introduced into tobacco, it must be an entire loss to the poor man. 2564. Dr. Bowring.] Is it the fact that the shops which sell the tobacco to the poor are very frequently those which also sell the adulterating articles ? —Yes. 2565. Chairman.] In the present state of the trade then, looking at the shops where the most adulterated tobacco is sold, the poorer class suffer the most ?—Yes. 2566. You get a drawback upon manufactured tobacco ?—Yes. 2567. None upon snuff?—No. 2568. You had at one time a drawback on snuff; why was that discontinued ? —(Mr. Hatjield.) On account of adulteration. 2569. Do you at the present moment export much British tobacco to our colonies ?—Hardly any, except for the use of our ships. 2570. If the duty was reduced, would that have any effect of promoting the exportation of tobacco to the colonies ?—Yes, no doubt of it. 2571. Do you believe that it would create an export trade with the colonies in tobacco, which is now supplied by America ?—I cannot tell; we used to ship a large quantity to the East Indies, but when they increased the duty, we had to give that up. 2572. Had you orders for tobacco from the East India Company?—We sent it out to Bombay, and they used to sell it there. 2573. Was that a trade carried on to any great extent?—Yes, we used to ship a large quantity by Mr. Weeding, 20 years ago. 2574. Is that trade now done away ?—Completely done away. 2575. Would you calculate upon a renewal of that export trade, if the duty was reduced ?—Yes. 2576. Then in snuff and manufactured tobacco, and in every way, you think there would be a great advantage to the community ?—Yes. 2577. Dr. Bowring] Is there not still a demand in foreign countries for our more curious and costly snuffs ?—Yes, but the price is so high, that they are taken in small quantities; the price is 7 s. a pound. We send snuff to the Grand Sultan of Turkey very often. 2578. Mr. Young.] You state that a very large quantity is smuggled; can you state from what country it comes, generally, or into what part of the kingdom it is imported ?—(Mr. Von der Heyde.) It is brought in on all parts of the coast; a great deal comes up the River Thames, but I cannot give evidence on that because I do not know it as a fact, only from hearsay, but people tell me of tons and tons coming up the River Thames.—(Mr. Currey.) With regard to the exportation of snuff, during the last two months Messrs. Baring have imported into this town, and warehoused here, a large quantity of snuff for exportation to China; they brought it in from Germany, and it has been reexported from the warehouse here to China; that market, there is no doubt at all, is now opening, and it would become a very great market if we were not bound by such a high duty. 2579. Are the Committee to understand that such is your superior power of manufacturing snuff, that you could pay 1 s. duty, and meet the Germans in the China market with a profit ?—We could. 2.580 . Then as the law now stands, you lose that, and the Germans are making use of England as an entrepot to supply China ?—Yes ; and an instance has SELECT COMMITTEE ON TOBACCO TRADE. 149 has recently occurred in which Baring’s house have imported a large quantity Mr. Robert Currey, for exportation. Mr. 2581. Have you any idea what country would he the greatest consumer of r' * j^ * our snuff if the duty was lowered ?—If the law was altered, we should smuggle 23 A a 18 an immense quantity into France. p ‘ 2582. You are aware of the monopoly there?—Yes. 2583. Has anything come to your knowledge to induce you to think that you could supply snuff there ?—Merely that they prefer it, and they would give a high price for it if they could get it. 2584. And there would be no difficulty in getting it in there ?—No, I think not. Mr. Horatio Nelson Davis, called in; and Examined. 2585. Chairman.'] DO you belong to the firm of Horatio Davis & Company ? Mr. H. N. Davis. —G. and H. Davis & Company. R " 2586. In Fenchurch-street ?—Yes. 2587. Your house are tobacco brokers ?—Yes. 2588. How long have you been in business ?—About 30 years. 2589. Sir C. Douglas.] Do you represent the opinions of your firm ?—Yes, certainly; my brother and myself and Mr. Holland are the partners. 2590. Chairman.] Do you sell tobacco to a considerable amount ?—We sell to a very large amount. 2591. Is it part of your business to pay duty for manufacturers of tobacco ? —Yes. 2592. How many thousand hogsheads have you paid duty upon ?—We pay about a million and a half out of the three millions and a half revenue, including what we send under bond to our friends; our firm is the oldest in London; it has been established 150 years. 2593. Have you been an acting partner for any number of years past?—I have been a partner for more than 25 years, and an acting partner during that time. 2594. Have you had an opportunity of becoming acquainted with the trade generally in the country and in London ?—In London and the country both. 2595. Do your transactions extend to the outports in different parts of the country ?—Yes. 2596. Do you know the amount of pounds of tobacco which paid duty last year ?—I think it was about 22,800,000, in round numbers. 2597. Do you consider that all the tobacco consumed in the United Kingdom pays duty ?—Certainly not. 2598. How much do you think does not pay duty ?—I should say from 20,000,000 lbs. to 25,000,000 lbs. escapes duty. 2599. On what data do you form that opinion?—The consumption at the present time, according to the population, as compared with the consumption in 1811, if it had gone on at the same ratio, ought now to be 33,000,000 lbs., whereas it is but 22,800,000 lbs. 2600. Have you any other data than that of the population, and comparing the consumption now with that of 1811 ?—I know very well that smuggling existed to a very great extent in 1811. 2601. What was the duty then?—Two shillings and two pence and thirteen-twentieths; the old manufacturers in the trade are quite aware that there was smuggling then; many of them have made a great deal of money by smuggling at that time. That smuggling did exist, to a great extent, I think the evidence which has been given before the Commissioners of Revenue Inquiry will sufficiently prove, particularly by the evidence of Mr. James Dombrain, the principal officer in the coast guard of the Customs; in which evidence he states, that about 6,000,000 lbs. were smuggled, in 1819, within about one-half of the limits of the coast of Ireland, and this with the knowledge or cognizance of the revenue officers. I state this to show that smuggling did exist, to a very great extent, at that period; and the decrease of consumption, according to the increase of population, shows that smuggling has increased since about 10,000,000 lbs., as compared with 1811; therefore I think it fair to state that there were 10,000,000 lbs. smuggled in 1811, and if there is an increase of 10,000,000 lbs. now, that makes it 20,000,000 lbs. illegally consumed; and tbat is my opinion upon the subject. 0.38. u 3 2UO2. Is 150 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. H. N. Davis. 2602. Is it your opinion that smuggling exists at this time to a greater extent •-----;--- than it did in 1811 ?—I should say that it did. 23 April 1844. 2603. State the grounds of that belief?—From my general knowledge of the trade, and from circumstances which have come under my observation in my daily occupation. 2604. Do youthink that there is a less quantity of tobacco consumed now in the country than there was formerly, or more ?—I should say that certainly there is more consumed in the country. 2605. Then the estimate you have formed by the population will be rather under than over the mark ?—I think so. 2606. Dr. Bowring^] You think that there is an increased consumption by the population as well as an increased population, both of which ought to be calculated ?—Yes. 2607. Mr. Beckett.^ If adulteration was very much increased it would make a greater quantity ?—It depends a good deal on the material with which the tobacco is adulterated. I think some articles cannot interfere with the consumption, because they are earthy substances and they will not burn, but where vegetable substances are introduced they take the place of tobacco. 2608. Chairman.^ Have you any particular means of knowing the extent of adulteration?—I should think that 8 or 10 per cent, is the extent of adulteration now going on. 260g. Have you any facts to enable you to say what is the precise amount ? —I know seizures have been made lately at manufacturers’ for adulteration. 2610. And it is from that you judge ?—Yes. 2611. Can you mention any facts of smuggling to prove that it exists to the extent that you suppose ?—There are a great many circumstances which came under my knowledge lately, which I cannot prove in evidence, but which I shall be happy to mention; and there are other facts which I can prove in evidence. 2612. Have the goodness to state those facts?—Probably you will allow me to read them, because they are what I have obtained myself from parties. 2613. Are there any absolute facts of smuggling which you can prove in evidence ?—Yes ; the names that I mention will, I trust, be kept from the public ; parties shall be sent for to confirm it. I do not care so much about this name, because the person has shot himself; this is a person of the name of Black, of Belfast: “ He was in the habit of making one voyage regularly from Holland every two months, and each time he brought about 40,000 lbs. weight.” 2614. At what time was this?—“ He has done this for the last four years, during which period he only lost three cargoes, which were seized in consequence of information. The loss to the revenue by this one party per annum was about 65,000?., or in the four years, 260,000?. Those transactions were confined to Ireland and Scotland. For services rendered to this party by a person in the North of England, the boat was occasionally lent to him, and he made many successful runs into Newcastle and Sunderland.” I will give the Chairman the address of the party who was conversant with all the transactions of this person. And I know a party also who pays duty on about 12,000 lbs., or 10 hogsheads per annum ; the party whose address I have given knows this fact also; and he sells more than any person in-the place, and yet his neighbour pays on 70,000 lbs. weight per annum; and he is also supposed to smuggle to a great extent. Here is a letter which I received respecting this party whom 1 have this moment alluded to. 2615. Is that written by him ?—No, it is written by a person who mentions where the last venture of this man was landed. 2616. What is the date?—It is dated “the 14th.” It must have been last month, March. He is in the habit of dating his letters generally in that manner. It is from a person in Ireland, who has been in the habit of coming over here and purchasing tobacco, and selling it to the trade in Ireland. 2617. Sir C. DotiglasJ] This letter is addressed to you?—Yes. 2618. You know the party personally?—Yes, quite well; I wrote to him to ask him if he could furnish me with any facts for the Committee, and he says, “ Dear Sir,—I had a similar application from Mr. Maury about smuggling ; but never, on my oath, having been concerned in that way, I do not know half so much as you do yourself. Your friend-------- has made a fortune Digitized by GOOQle SELECT COMMITTEE ON TOBACCO TRADE. 351 by it;-----of------, who was once convicted, has also made a deal of money; Mr. H. N. Davis. and poor Black, who shot himself, was largely concerned in it; ” that is the party---- whom I have mentioned. He shot himself, being frightened at the penalties 23 April 1844. brought against his agents. “ His last venture was landed at Tor Head, where he got up a county wedding, and had the water-guard invited, and landed all; part of it was seized afterwards on the road to--------------------------------------------. In short, I do not know one person in the trade in Ireland, except,” three names which he mentions here, “ and myself, who have not been engaged in it; Cork, Limerick, Galway, Waterford, Derry, Belfast, and Newry, all alike. It cuts me up sadly; and nothing but a reduction of duty can ever or ever will stop it.” 2619. Can anybody give the Committee any information on this subject?— Yes; that is the person whose address I have given ; he will give information with regard to the person who shot himself. I have another letter, from another party in Ireland, who, if he would come forward, could account for as much as the amount of duty-paid tobacco in Ireland; he has made a large fortune. Here is the original letter; but I will read the copy according to his order. 2620. Dr. Bowring.} And you have compared the copy with the original ? —It is not a copy, but an abstract. 2621. Chairman.} And you know the person?—Yes, I know him perfectly well. 2622. Have you had dealings with him?—I have purchased tobacco for him. 2623. The letter is addressed to you ?—Yes. 2624. What is the date ?—The 14 th of March 1844: “Dear Sir,—I have long been of opinion that the present duty on tobacco was injudiciously high ; a duty of 3 s. on an article the value of which, perhaps, does not exceed 2 d., being a duty of 1,800 per cent., holds out too great a temptation to evade its payment. I am aware that a considerable quantity is introduced, and while the present high duty is maintained, will continue to be introduced, in spite of all that Government can do to prevent it. In Ireland, the water-guard establishment, although maintained at a great expense to the country, has been found: in a great measure ineffectual for prevention; indeed, to my own knowledge they do not by any means form the greatest obstacle that those endeavouring to introduce the article without payment of duty have to contend with, otherwise much more would have been introduced than has been. I believe that no alteration or improvement that could be suggested could be wholly effectual, so long as the present high duty is retained; I am therefore clearly of opinion that the temptation should be removed by a large reduction in the duty. Yours truly,----------. P. S.—If you wish to state the contents of this to any other parties than yourselves, please to take a copy, and show the copy only without my signature attached, as I do not wish to have my name spoken of in connexion with the measure at all.” 2625. Do you know of your own knowledge that the party you have just alluded to was actually smuggling in any case ?—I do. 2626. Mr. Ewart.} You can positively state it yourself?—Yes. 2627. Chairman.} Are you satisfied yourself that such was the fact ?—There is no doubt about it. 2628. Have you any other facts?—Yes; this is London, “ A. called on B. and offered to bring home to his house six cases of Manilla cheroots, weighing each 144 lbs. in bond, on B. paying 200 I. B. declined this, fearing to lose the cheroots, on which A. proposed that if B. would pay 2401., A. would guarantee the safe delivery, and deposit 300 I. 3 per cent, stock with B. to hold as collateral security for the safe delivery, which was done. Various operations upon this plan, amounting to 30 cases within seven months by one party. London.” Loss to revenue, 2,090 Z. In these instances, the officer on board, was bribed from 20Z. to 50 I., according to quantity. 0.3S. 152 MINUTES OF EVIDENCE TAKEN BEFORE THE Veneris, 26° die Aprilis, 1844. MEMBERS PRESENT. Mr. Beckett. Dr. Bowring. Mr. Colquhoun. Mr. Darby. Sir Charles Douglas. Mr. Ewart. Mr. Joseph Hume. Mr. Alderman Humphery. Mr. Young. JOSEPH HUME, Esq. in the Chair. Mr. H. N. Davis. 26 April 1844. Mr. Horatio Nelson Davis, called in ; and further Examined. 2629. Sir C. Douglas.] IN Answer to Question 2592, you stated that your firm pays about a million and a half of duty out of three millions and a half; can you state the names of the other firms by whom the other two millions are paid ?—The greater part of the duty is paid at Liverpool by brokers there; I cannot tell that. 2630. Dr. Bowring.] Next to yourself, who are the most important firms in London ?—In London, Grant & Hodgson, and Scholey & Son. 2631. Anybody else ?—Not of any importance. 2632. What proportion of duty do you apprehend is paid in London r— There is more than half paid in London, taking into account the duty which is chargeable upon what is removed under bond to those ports where the duty is paid; the duty used formerly to be paid in London, but now we are allowed to send to the outports, and the duty is paid by our friends. When I say a million and a half, I take into account that which is paid by other firms through our medium. 2633. Next to London, I suppose the greatest amount of the payment of duty is at Liverpool r—Yes. 2634. Chairman^] Will you proceed and state any other instances you can adduce to show the extent of smuggling ?—I believe it is understood that I am to omit the names. A. called on B., and offered his services and boat to bring to London any quantity from two to five tons of Leaf tobacco from any port in Holland or Belgium, for the sum of 100 A, taking all risk upon himself; B. immediately shipped to Holland four hogsheads of tobacco, weighing 46 cwt., and two serons of tobacco, weighing 3 cwt., which A. followed with his boat, and brought back the 49 cwt. in small bales concealed under fish, and the bales were landed in Deptford Creek, and put into a covered or tilted cart, and brought into the City, and delivered quite safe. 2635. Mr. Ewart.] What is the date of that ?—It is of recent date ; all these transactions are within a twelvemonth; that was a loss to the revenue of about 8001. The next case is with regard to the same parties, A. and B. again: A. on his return from Ostend, on one of his voyages (for 1001.), was overtaken by a gale of wind, lost a man overboard, and in distress put into Leigh, Essex; in the night, and with the assistance of the fishermen there, landed the whole of his cargo, about 60 cwt., which was taken from there to Rochford on the fishermen’s backs, who gave every assistance to the smuggler. At Rochford it was repacked into casks, containing about 3 cwt. each, and brought by the regular carriers to London, and all delivered safe. The carriers were ignorant of the contents. The loss to the revenue was about 1,100 A After this transaction was concluded, A. fancied that Leigh was a capital place to run a cargo of tobacco into at any future time, and he repeatedly did so, say for four or five times. Ultimately he lost part of a cargo near there after it was landed, consequently he abandoned that place; the loss to the revenue of course I do not know. The next case is a case of which I am informed by B. One party of three principals has three boats, one good seaman, and two strong boys, hatch- * boats, SELECT COMMITTEE ON TOBACCO TRADE. 153 boats, with which three or four voyages are made per month. These principals Mr. H. N. Davis. are very seldom seen in any transactions here ; one is generally abroad as buyer -----;---- or packer, and the others as lookers out and storers here. They can go over 26 APril 1844« to Rotterdam and buy 20 tons, all ready packed in bales, 50 lbs., and seldom bring less than 70 cwt. It will not do to bring tobacco only, they must bring fish or something else to cover it. These boats, when not on a smug-ghng trip, appear to be regularly engaged in the fish trade off Margate, or elsewhere. The names of the boats are constantly changed, and so also are the boats ; these boats always make more sail when they have no tobacco on board, and near the Customs stations. When they have tobacco they have only a mainsail set to excite less suspicion. This company very often land their tobacco at Barking and Deptford Creek. This party attempted to run the following quantity, in which they succeeded, as described below, namely, 200 packages per month, weigliing 50 lbs. each, were run in 1843, say 10 voyages during the year, instead of 12; that makes 2,000 packages, 501bs. each, 100,000 lbs.; 15,000 lbs; were seized or lost; 85,000 lbs. were saved, delivered, and paid for in London; loss to the revenue about 13,4001. Informant was told this result by one of the smugglers interested, and informant says he has no doubt more was done, as they offered to sell him 5,000 lbs. per week ; informant believes that the 85,000 lbs. was sold to as few as four or five persons. 2636. Chairman.] By the informant, whom do you mean?—The person who will confirm my evidence, and he has also received this latter part of the information from the smuggler himself, who offered to sell to him 5,000 lbs. per week. 2637. In offering this evidence to the Committee are they to understand that you have taken all the care possible to ascertain that it is correct ?— Certainly. 2638. And that you believe it to be correct ?—I have no doubt of it in my own mind. 263g. Mr. Ewart.'] You know one of the parties, at all events ?—I know the party ; he is a manufacturer; we do some business for him. 2640. These statements were taken down by yourself from the parties ?— Yes. Another party of smugglers adopt the following plan very generally: these are in smacks; a vessel brings a cargo of red herrings in barrels ; one-half, or 150 barrels, contain herrings, and the other half, or 150 barrels, contain tobacco, to the extent of 100 lbs. each, which are landed at Billingsgate; a few barrels are opened in the presence of the salesman, and the agent of the smuggler is the buyer, and then the tobacco barrels are put into one cart and the herrings into another. One transaction took place on a Saturday afternoon about five o’clock, consisting of 15 tons landed and sold; loss to the revenue 4,5001, at one time, say 3,000 I. a week, that is what my informant expects is done ; that will be 150,0001, a year. 2641. Sir C. Douglas.] That the revenue loses 3,000 I. a week ?— He thinks that is done to the extent of 3,000 Z. a week in one year by this party of smugglers who do it in smacks. 2642. Dr. Bowring.] This is a second company of smugglers ?—Yes. 2643. Sir C. Douglas.] That one company of smugglers defraud the revenue to the extent of 3,000 I. a week ?—Yes. 2644. Mr. Colquhoun.] Where are those red herrings brought from ?— They appear to be brought from Yarmouth; but the smuggling is done by coasters, which meet other ships at sea. The next is the steam-boat smuggling into London : the tobacco is packed in small square packages of about five pounds each, covered with bladder, and cemented, to be waterproof; perhaps 60 packages are brought at a time; they are made into one large one, and stitched up in tarpauling; when in the river this is thrown overboard below Gravesend, with a float or cork ; when the steamer has passed on (the captain ignorant of the transaction), a boat on the look-out goes and tows the package ashore ; then the large bale is undone, and the smaller packages repacked into a more convenient shape, and brought to London by the carriers (who are generally ignorant), and taken to the inn where the smuggler is in attendance to receive it. 2645. Chairman.] Who will confirm that ?—B. will also confirm that; all I have stated this morning will be confirmed by B. * The next person I will call 0.38. X C., 154 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. H. N. Davis, 26 April 1844. C., from Guernsey, transhipped off the Nore into a billyboy about 15 or 16 tons of tobacco in large cakes, or flakes, equal to about 30 or 32 hogsheads, which are always landed at one wharf below Blackwall, which was taken expressly for that purpose ; 15 runs were made during the year 1843, and a part of the year 1842 to the same extent. This tobacco was occasionally taken into London manufactories in original hogsheads, and he believes with a permit, and sometimes it was packed into boxes or cases, and conveyed there. This wharf was the depot until the tobacco was sold. The result was this: 15 times 16 tons, equal to 240 tons, or 480 hogsheads of the usual weight, at 150 Z. per hogshead duty (that is the rough amount of duty per hogshead); the loss to the revenue amounts to 72,0001. The same party knows a man who, after having sold bales of smuggled tobacco, goes round with a cart and delivers them. The same party has seen two tons of stalks at one time in a manufactory in London, which he knew to be smuggled, and in another place 3,000 lbs. of cheroots; loss to the revenue, about l,950Z. Cheroots are subject to 9s. duty, although duty is scarcely ever paid upon this description of cheroots. The same party states that baskets are brought with poultry, the bottom of the baskets is made of tobacco stalks, plaited like wicker, and the coils fastened with twine, and nailed to the stretchers across the bottom of the baskets, which are seven feet long, and two feet four inches wide; he knows of six to eight cwt. per week for upwards of 12 months ; loss to the revenue, 6,000?. In the bottom part of the baskets, the tobacco stalks are coiled round and made to resemble wicker work. It was poultry that they brought. 2646. In fact it was made to answer the purpose of osier work ?—Yes. 2647. Chairman.^ Was that in last year ?—It has been going on to some extent for a very long while. The same party knows of cheroots and cigars to the extent of one ton and upwards per week for more than one year, packed as merchandize, in casks, with knives at the top, to resemble hardware, and sometimes with cheeses; loss to the revenue, at 9 .s. duty, 52,000 7. The same party states, that between Blackwall and Hungerford tobacco is introduced packed in large cases, which carried out machinery, and in casks with broken glass at the top. These packages are kept on the ship’s deck till they are landed at the wharf, where they are left till called for. That is all to be confirmed by C.; and I dare say these gentlemen can tell a little more, if they feel inclined. Now I will take Hull. This is information given by a party whom I will call D. A billyboy of Hull left there under pretence of fetching ballast from Spurn Point, but went to Bronwershaven, Holland, and brought back 140 bales of 601bs. each, 8,000 lbs. to 9,000 lbs. weight of tobacco and stalks, and landed them at a wharf in the Humber, and they were stored in a warehouse close to it. The stalks were taken out and packed into sugar hogsheads, and the leaf then packed into smaller casks. A part of the leaf and stalks was sent by a regular trader to ----, a part of the leaf to a manufacturer in---, and a part of the stalks came to me. 2648. Is this within a twelvemonth ?—The greater part of these cases are. 2649. Within the last two years ?—Yes. A fishing-vessel belonging to Faversham brought from Bronwershaven 110 bales, or 7,000 lbs. to 8,000 lbs. weight of tobacco and stalks ; came into the Humber, and passed the revenuecutter always stationed there, and transhipped the largest part into the billyboy above referred to, which landed them at the wharf above referred to in High-street, in open day ; the remainder, 3,000 lbs., was seized by information. This tobacco and stalks went to -------- by coasters and carriers. Another vessel from Faversham brought from Bronwershaven 130 bales of tobacco and stalks, 50 lbs. and 60 lbs. each, including some Cut; it was landed two miles below Hull, taken in carts, not concealed, to-------, and deposited at a carrier’s (now in gaol in York Castle), who brought a part of the tobacco and stalks to me; two bales were in a sack, and some bales were in hampers, with potatoes at the top : the Cut or Shag was brought to me by a truck-man of --------------------------------------------------, packed in hampers ; all saved. Another trip by the same vessel: came into the Humber in a snow storm, with 100 bales Cut and stalks, laid alongside the Greyhound or Lapwing revenue-cutter, near Grimsby, for a whole day, and could speak to each other ; the tobacco was not concealed. In the morning landed all at Stone Creek, and put into premises close by; from thence it was carried in bags or sacks by cart to a certain place, and thence by a truckman to me. I kept the Cut and sent the stalks to a manufacturer at Sheffield, Digitized by GOOQle SELECT COMMITTEE ON TOBACCO TRADE. 155 Sheffield, and the rest to a London manufacturer. The same vessel, with Mr. H. N. Davis. another captain, brought 5,000 lbs. to the same place, which were sold ------------- to the same parties. These five transactions were by one party, and the 26 April 1844. result was this: 35,000 lbs. run, 5,000 lbs. seized, 30,000 lbs. saved; loss to the revenue, 4,500 I. Then the next case, from the same informant, is a case of smuggling by another party : on the Holderness coast 25,000 lbs. was landed from one vessel. This party bought 12,000 lbs. of it himself. The rest was sold in Leeds and Huddersfield ; loss to the revenue, 3,7501. 2650. Sir C. Douglas.] Do you know whether there was any collusion between the officers of the revenue-cutter and the smuggler ?—I cannot tell. Then the next is with respect to another party D. knows, a manufacturer, who has, within the last two years, taken in 120,000 lbs. of smuggled stalks and tobacco, which is more than as much again as he has paid duty on for that time; total loss, 18,000/., or per annum, 9,000/. This has been from Flushing. The next is with respect to a different party, to be confirmed by the same witness. A vessel, coastwise from London, landed a large quantity of tobacco in the Old Harbour, High-street. The Leaf had been sold when he was applied to, but he sold for the party the remaining quantity of Cut to a person in Hull for a commission. 2651. Did he state the quantity?—He did not state the quantity. The next is with respect to another party, which will also be confirmed by D.: “A. smuggler, now a rich man, living at---, to whom the tobacco belonged that was seized on its way to Leeds, packed in returned machinery cases, told me he had run the same quantity a short time before, and had 30,000 lbs. lying at Flushing ready to come, had not the seizure referred to been made. I know that party has received a large quantity since, as I know it passed through the same carrier’s hands, who told me it belonged to him (the smuggler). 1 have bought of this man. Every foreign vessel brings some tobacco into the port of Hull. Tobacco is landed, concealed under the ashes and cinders from steamboats.” The same person says: “ A smuggler, from whom I now have a letter, offering to sell me tobacco, informs me he can get any quantity landed. Fishing-boats meet large vessels at sea, both Dutch and English, which have large quantities secreted in their cargoes. There is generally on board from this country a man, called a “ spotsman,” who knows the coast well, and steers the vessel to a certain point, where the boats are told to expect them, say Flamborough lighthouse; if it be dark, there is a watchword; in case they miss them, the ship goes to Sunderland or Shields, where a steamer is engaged under pretence of towing her into the harbour; the tobacco is transhipped into the steam-tug, by which it is landed. I know a man who is now gone to Rotterdam to conduct a ship, the Stirling Hill, to the point where the boats are to meet her; she will have 200 bales, or 10,000lbs. If this goes right, the vessel will make one voyage per month. She was bought for the purpose, and I know the owners; one lives in Newcastle, and the other in Rotterdam.” This vessel passed Scarborough Castle on Sunday week, at seven o’clock. Information was given to the Customs, to the Excise, and to the blockade ; she was still sailing on on Sunday week. I will read the letter: “ I do not know whether the smuggling vessel has been captured or not, but I gave her name in to the Custom-house at Scarborough, and went and told them she passed close to the castle on Sunday evening last, about seven o’clock; I saw her myself. It appears she could not land the goods at Scarborough, but would attempt to do so at Tynemouth Castle in a steam-boat. The vessel was a Scotch, not a Dutch one; her name is the Stirling Hill, and had between three and four tons on board. Another quantity is to follow in three weeks, and to be continued all the summer in case they are not stopped.” 2652. Chairman.] What is the date of that letter?—The 19th of April. I have another letter on the same subject, which I received yesterday, of the 24th of April: “ I have had no letter yet informing me of the fate of the Stirling Hill, whether she be taken, or the goods yet landed; I no doubt shall soon know, as a person is looking after her, and is sure to send me all particulars. I am of opinion the coast-guard are of very little use, or they might have taken the Stirling Hill with the greatest ease off Scarborough, I gave in writing her name, hei’ size, and her rig, and afterwards went and told the Customs she had just passed Scarborough Castle ; and yet they did not man a boat and take her, but I believe waited to see what would come on shore 0.38. , x 2 during 156 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. H. N. Davit, during the night.” I have had no letter since ; this was only yesterday. This ——— letter goes on to say: “ I understand a large quantity of tobacco was seized sG April 1844. yesterday on board one of the Hamburgh steamers; it was packed in bales of wool; sometimes it comes packed in old rags, other times in apples” (or apples on the top), “ besides many ways I can tell you of when I see you. I know all this from the smugglers themselves, and I believe an immense quantity is landed here every week in disguise ; within the last few days I have been told by some parties they can almost get any quantity, and I have really no doubt whatever of it. When I see you I can then name the parties, and tell you all the particulars.” 2653. Have you any more cases respecting Hull ?—The same person, D., says, “ One of the parties I now allude to is connected with so many smuggling transactions with which I have had nothing to do, that I cannot speak to facts, but he has assured me he has landed as many as 600 or 700 bales at one time, and that he has run as many as four cargoes in three months, consisting of 300 • to 400 bales each, and they were landed in the neighbourhood of Scarborough, and all saved, except a few bales that were scattered on the beach or cliff.” Say only 200 per month, the loss to the revenue is 6,0001, per annum. 2654. Does that mention when it was?—He does not mention the date exactly. The same party states that two packets, steamers, arrive regularly from Hamburgh and Rotterdam, and that by each vessel at least 2,000lbs., packed in bales, inside of casks, covered over with apples, is landed and taken to three manufacturers, and thence the remainder is forwarded to Leeds ; the duty is paid upon the apples by an agent. 2655. Where is this?—This is also at Hull; probably 4,000 lbs. arrive weekly; but say only 2,000lbs. per week for six months, is 48,000lbs.; loss .7,000 I. to the revenue. 2656. Here is a letter from the mayor at Hull, stating that on Monday last a spurious tobacco manufactory was discovered; do you know anything of that?—That is the engine alluded to, and which has been seized. This is an article which is made from beech leaves, and which the party is selling at U. 6d. to the dealers, for mixing (producing the same); here is the beech leaves itself from which it is made (producing some beech leaves dried) ; and here it is as it is pressed before it is cut (producing another sample); and then it is cut, and this, which I produced before, is a sample of it ; and the engine which cut this has cut tobacco also. 2657. Will you state the facts of the seizure?—A seizure took place at Hull -of an engine belonging to a party named Wharton which was employed in cutting beech leaves to imitate tobacco, and the refuse in imitation of snuff; this engine was seized by the Excise in consequence of information given in my presence to them. I will read an extract from a letter, dated the 19th of April: “ I have seen the young man ---------several times since they were detected, they do not appear to suspect me at all; one of them has just been over to say there is a new engine making ready and expects will be working in about three weeks, and he will supply me with as much as I think proper; he says he can make a profit of between 3,0001, and 4,0001, a year by it. He also says, a person is in Hamburgh at present, and sending large quantities of smuggled tobacco over in a very ingenious way, and which I can tell the Committee if called upon so to do.” 2658. Will you proceed with any other cases of smuggling?—I will take next the Channel Islands; the party from whom I have the information, whom I will call E., is a party who has been summoned. Here is one transaction in three vessels; 700 bales, half tobacco, in bales of 120lbs. each, and half in bales of stalks, weighing 60 lbs. each, and 10 casks of stalk flour, that is, stalk tobacco ground to fine flour, were shipped from Jersey and landed in Newport in Wales ; all saved except 30 bales. 265g. Were those 30 bales seized on information?—That I cannot state. 2660. Is that within a year ?—All these transactions are within a year ; this company go to Jersey. 2661. Sir C. Douglas.] Is this a company that do nothing but smuggling, or do they carry on any fair business ?— I cannot say. 2662. Mr. Aiderman Humphery.] Is that company in this country ?—I should think it is a Jersey company ; they go to Jersey and buy a quantity, which is landed at Swansea, Milford, Carmarthen, and every part of the Welsh coast; also SELECT COMMITTEE ON TOBACCO TRADE. 157 also at Gloucester, where 280 bales were-landed. That tobacco was imported Mr. H.N. Davit. originally into London, was sold in London, and then exported to Jersey. -----;--- 2663. Is there much tobacco soldin London for Guernsey and Jersey ?—Yes ; 26 APnI 1844- but they receive large supplies from other ports. 2664. There is no duty paid in London upon it?—No, it is considered merely exportation. This company have made many successful runs in succession, with a loss of only a small number of bales. The total loss to the revenue 9,000/. each time, equal to 100,000/., or a loss per annum of 30,000/. “ A gentleman’s yacht had on board in all 400 bales ; this yacht or party had carried on the trade for several years, but one voyage lost a mast, and put into Plymouth or Torbay, where she laid two days and two nights, with a smaller craft alongside destined to take a part of the tobacco. At night both were in the mud ; the tobacco was being re-shipped, when it was discovered and seized. A greater part of this was destined for Ireland. The same party still is supposed to continue the trade. At the lowest calculation two runs were made yearly, therefore the loss per annum to the revenue was 18,000/.” 2665. Chairman.'] Did he say in what part of Ireland they went to ?—No, merely that it was destined for Ireland. 2666. Was the yacht seized ?—I believe she was; but the same party has a fine new one at-----, of 90 tons. The same person says, “ A vessel cleared at the custom-house, Jersey, in ballast, for Newcastle, but had on board 200 bales of Leaf tobacco, weighing 150 lbs. to 160 lbs., and sailed for Southampton (excuse, if asked, stress of weather), where all was safely landed at the pier. On this one transaction there would be 1,500/. loss to the revenue. Operations of this nature occur almost weekly, and as much is done from Guernsey. Instead of calculating such weekly, say monthly, viz. 1,500/. per month, for 12 months, the loss to the revenue per annum 18,000/. Every vessel that brings stone from Jersey has tobacco, and many go into the Regent’s Canal. All the colliers from Newcastle to Jersey take back J O or 20 bales of Cut tobacco, cigars, and cheroots.” The next is from the same person, with respect also to Jersey : “ A schooner (cannot remember her name, but belonging to Lancaster) took 380 bales of Leaf tobacco; the schooner anchored in the Mersey, and transhipped into billyboys or flats, and landed all safe at a place called Runcorn: loss on this transaction 9,000/.” From Jersey again : “He knows of and has seen shipped as much as 400 bales, weighing each 500 lbs. to 800 lbs., packed in bales to resemble other merchandise, in canvas wrappers, iron hooped, shipped in cutters from Jersey, and transhipped into lighters when near the English coast, and again transhipped into coasters and brought to the sufferance wharfs, London, as the produce or manufacture of the United Kingdom, from whence they are delivered by the Customs without fee or duty; these 400 bales were introduced during about 24 months : upon this transaction alone, the loss to the revenue would be 40,000 /.” 2667. Are not they obliged to have all those things entered in the manifest? —Yes; but that manifest or transire is no prevention. If vessels intend to meet foreign ships at sea, they put in the transire so many cases of goods which they receive at sea, and this transire is a protection to it. 2668. How is that done?—Supposing a steamer from Ireland goes to Falmouth, she there receives from lighters, goods and merchandise; she takes them on board, and makes an entry in her transire that she has received at Falmouth so many goods coastwise: they appear to have come from Falmouth, and then the steamer brings them round to London ; and it is so done with those large packages of 8 cwt.; they are delivered into the custody of the Customhouse officer, and then delivered to anybody that asks for them, without fee or duty ; 400 bales were delivered, weighing 500 lbs. to 800 lbs. each. 2668*. Mr. Etvart.] Are the owners of the steam-boats unaware of their contents ?—Perhaps the owner may be unaware of it; but I should think the captain knows of it. The same party states that he knows of many others, but he is not so well acquainted with them as with this one transaction: these are only a few of the many instances he knows of. Since the above was named he knows of seven tons, or about 250 bales now coming. 2669. Have you any other cases to give ?—I do not think I have any more facts that I can prove in evidence. The information I have given is obtained from five or six individuals, and I think I can account for about a sixth of the 0.38. x 3 revenue Digitized by Google 158 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. H. N. Varis, revenue from those parties. If I could obtain the same information from 30 -----------people more, I could account for the whole of the revenue ; and that there are 26 April 1844. 30 more who know as much as these six, I think it is fair to infer, because 500 persons were imprisoned for smuggling last year. 2670. Sir C. Douglas.] What is your knowledge of these informants?—The party who gave the last information I have known for many years. 2671. How long have you been aware of these transactions?—Since the appointment of the Committee I have endeavoured to obtain as many matters of fact as I could, for the information of the Committee, presuming that I should be called upon to do so. 2672. Were you aware of them before ?—I was aware that smuggling existed, but I did not know’ the minutiae. 2673. Have you given any information to the Excise upon the subject ?— Not except it has been at the wish of some party. 2674. Dr. Bowring.] Have you ever known an instance of tobacco introduced through the Isle of Man?—No. 2675. Mr. Colquhoun.] What inducement had the parties to give you this very minute specific information, which would appear to lead to their own detection ?—One party has been carrying on the trade for some time, and he has been unfortunate in the trade, and he has in his employment many people, at whose mercy he is, and he wishes to get rid of them, and therefore he comes here to obtain protection, and he wall then build another manufactory, and send all his old hands away. That is the object which one party told me he had in coming forward. 2676. Do you think the motives of the other five are similar?—I have no reason for saying that they are. I have asked them for information, which they have given me. 2677. But if it were not for such a motive, it is clearly contrary to the interest of those parties to give any information I —There is no doubt of it, and that is the reason I have obtained information from so few. • 2678. Because, if the parties meant to continue the smuggling trade, they must cither wish to mislead the Committee by inaccurate information, or to screen themselves from the responsibility by the protection which the Committee will afford ?—The latter is the object of one party. 2679. Can you suggest any other reasonable motive except that in the case of the other parties ?—I can only account foi' my not being able to obtain information from some parties, by the circumstance that there are many whose interest it is that the duty should be high. 2680. The question is, whether you can state what, is the impelling motive of the parties who have given you the information which you have communicated to the Committee ?—1 think, with submission, that that question would be better put to the parties when they come before the Committee; if I had had more time, I could have obtained a good deal more information. 2681. Sir C. Douglas.] What is the character of those parties, without reference to their smuggling transactions ?—They are every one of them parties of credibility ; men that I should trust in business. 2682. Mr. Aiderman Hump It erg.] You believe what they say to be true?— Certainly, I do. 2083. Chairman.] Have you anymore cases you can state?—There are no more cases I can prove by evidence. 2684. Are there many other facts that have been told you ?—Yes; a manufacturer in London told me last week that, for the last 10 years, one-half of his trade had consisted of contraband tobacco. 2685. Did you inquire whether that gentleman would come before the Committee ?-—That party will come; but there are two cases now pending, one a Customs and one an Excise, and he will not come, although his evidence would be very valuable, unless those two cases are settled. 2686. Mr. Young.] You stated that those parties have been largely engaged in smuggling transactions; what is their gain upon each transaction ?—When they are fortunate, the gain is not much, because they pay 2 5. Sd. for the tobacco, which is within 3 d. of the duty ; although the revenue loses 3 s. and 5 per cent., the smuggler gains but 18 d., because the first cost and the charges upon the tobacco are Is.; that is from the best information I can obtain from parties ; therefore the smuggler gets but J s. 6d., and the unfair manufacturer ■ who SELECT COMMITTEE ON TOBACCO TRADE. ’59 Mr. H. N. Davis. who buys of him gets but a few pence per pound, and therefore he must carry on this trade very successfully to make it answer, and if he is unfortunate, he is glad to come forward and get a clear house, and start afresh. 2687. Is it not a fact that the longer a person is engaged in this trade the more difficult and expensive it becomes to him, from his being in the hands of persons who can inform against him ?—He must be in great jeopardy, from a variety of circumstances. 2688. Would not that jeopardy also lead to a diminution of his profit by having to pay hush-money ?—It depends upon whether he is successful or not. 268g. Then, in fact, in the case of any man who had been largely engaged in smuggling, it would be a profitable bargain to him to come here and give very little information and get scot free ?—Yes; but I hold that the Committee would not give that exemption to a person who could not afford good information ; I think it is generally understood before a party comes what information he can give. 2690. Chairman.'] You have stated that the cost and charges is 1 j. ; have you formed any opinion as to what the effect would be of reducing the duty from 3 5. to 1 5. r—I am of opinion that if the duty were reduced from 3 s. to 1 5. there would be an increase of consumption of at least one-third upon what I consider to be the present actual consumption, which is 40,000,000 lbs. to 45,000,0001 bs. As I before stated, I consider that if the duty were reduced to 1 s. there would be a trade in the exportation of British manufactured snuff; I think also of tobacco, with a proportionate drawback to that which is now allowed ; because the Report from the Secretary to the Treasury of the United States, No. 247, 27th Congress, 3d Session, shows that the export of manufactured tobacco from the United States, in 1842, was 4,434,214 lbs. One half of that has been shipped to our colonies, and I consider that if the duty were low here, with a proportionate drawback, we should be able to supply the colonies with British manufactured tobacco, a market which is now quite lost to us. I think upon that a considerable revenue might be derived, but a still greater one w'ould be derived from the exportation of snuff to every part of the globe ; therefore, taking these into consideration, I think it probable that there might be brought for the duty-charge as much as 70,000,000 lbs. or perhaps 80,000,000 lbs., which at 1 s. would produce as much or more revenue than is now collected at 35. 2691. Do you contemplate that that change would take place in the course of a year, or would it require any series of years ?—I think a materially increased consumption would arise immediately, as far as tobacco is concerned, because the stock of tobacco is never large in a manufacturer’s possession, therefore the reduced price would come into operation almost immediately; but with regard to snuff, there is generally a six months’ stock, and therefore it would be perhaps six months before the reduced price would come into operation with reference to snuff. 2692. You have given an opinion that the cost of smuggled tobacco is 15., will you state on what data you found that opinion ?—From the information of parties who have themselves been concerned in smuggling transactions, and from parties interested, who know the charges, and they have told me that the expenses are about 8 d., and the first cost 4 d. to 5d. 2693. Did they state that amount as the result of a number of smuggling transactions, or in what manner did they prove it to you ?—By putting down on paper how much was paid to the different parties; so much for warehouseroom or barn-room, so much for landing it on the coast, so much for the vessel, and all the different items and charges, which I have not by me, but which I can get from the parties and lay before the Committee. 2694. Have you had that information from more persons than one ?—Yes. 269,5 . From parties who you know have been engaged in smuggling ?— Yes; I think if this question were put to the party who is to be summoned for Tuesday, he could tell the Committee the exact particulars. 2696. Do you think that 15. duty would not still be an inducement to smuggling ?—It would not; a man would get no advantage if it cost him 15.; a man must sell it under the cost of the article, when duty paid, with the first cost to it, or the manufacturer would not buy it. ’ 2697. Have you had any conversations with persons who have been concerned in smuggling, as to what would be the result of the duty being reduced 0.38. 26 April 1844. to x 4 i6o MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. H. N. Dat is. to Is.; whether they could continue their business ?—They would give it up ---------- immediately. 26 April 1844. 2698. Have any of them told you so ?—Yes ; one man told me that at Is. 6d. he thought there would be no smuggling; but at 1 s., he said, there would of course be none. 2699. Dr. BowringJ\ Is your opinion that a reduction of the duty to Is. would be a protection against smuggling the general opinion of the trade ?— Quite so ; I think there are not two opinions upon that point. I read a letter from one of the largest smugglers, who will not come forward, stating that he considered that the blockade was of little service; and I also read part of a letter from Hull to that effect. 2700. Mr. Ewart.} Is it the general opinion of the smugglers that a reduction of the duty to 1 s. would be effectual ?—I think quite so. 2701. Mr. Young.} The duty of Is. would be upon the unmanufactured tobacco ?—If the duty were reduced upon Leaf tobacco, the manufactured would be at a proportionate price. ' 2702. Dr. Bowj'ing.} What is the duty which you think might be levied upon manufactured tobacco without endangering the revenue, the duty upon Leaf being 1 s. ?—I think that is a matter decidedly which would be regulated by conversation with the manufacturers themselves; I do not think any manufacturer would want more than a protection upon the manufactured article. He would not want so high a protection as might induce people to smuggle. 2703. What is the protection which, in your opinion, would be a sufficient protection to the manufacturer, without being so high as to cause smuggling ? —I think a 2 s. duty for snuff, and other manufactured tobacco, and cigars 5 s. to 5 s. 6d. 2704. Chairman.} Why so high for cigars ?—To protect the home manufacturer you must make the duty the same both on cigars and cheroots, otherwise they would bring Havannah cigars here with the ends cut off, and clear them at the cheroot duty. 2705. Would it not be a great encouragement to smuggle cigars, if you had a duty of 5 s. upon cigars ?—No ; because the duty upon tobacco would be then 300 per cent., and upon cigars 75 per cent. 2706. At what rate can foreign cigars be introduced here?—Upon the average, I should say about 8s.; varying from 6s. to 12s.; 5 s. to 6s. is the lowest price for Havannah cigars in bond. 2707. Then, do you state that a 5s. duty on cigars would be required to meet the price of foreign cigars ?—Yes, that is the opinion of the cigar manufacturers. 2708. Mr. Young.} Did you not state that it was just as easy to smuggle manufactured tobacco as unmanufactured tobacco ?—Yes; but manufactured tobacco now is not smuggled under the protection of the manufactured duty, but under the protection of the raw duty. 2709. Is it not as easy to smuggle manufactured tobacco as unmanufactured ? —Yes ; but it costs more money in the first instance. 2710. Mr. Aiderman Humphery.} Is it not more easy to smuggle manufactured tobacco than unmanufactured ?—I do not see why it should be. 2711. Do not they compress the manufactured tobacco?—So they can the Leaf; and they press stalks also into the smallest compass for smuggling. I do not think that because an article is rather more bulky, it is more difficult to smuggle. No party would give Is. 9c?. for foreign manufactured tobacco when he could make British tobacco at Is. 3c?.; it would not come to market. 2712. Chairman.} Are the Committee to understand that a reduction of duty to 1 s. on Leaf, would enable the home manufacturer to manufacture his tobacco, so as to render the smuggling of foreign manufactured tobacco unprofitable?— Certainly. The duty upon manufactured tobacco at present is 9s.; Shag tobacco can be bought at 3s. per pound manufactured, smuggled ; therefore if it were smuggled under the protection of the 9s., it ought to bring 8 s.; but it does not, because it comes into competition with the British manufactured tobacco, which can be sold at much less than that. 2713. Therefore the smuggler cannot sell it for more than the British manufacturer sells it for?—No. 2714. Therefore keeping the duty on foreign manufactured tobacco so high, is of no use ?—No. 2715- The SELECT COMMITTEE ON TOBACCO TRADE. 161 2715. The advantage would be in having a low duty on the raw material, Mr.H.N. Daw. by which the manufacturer in England would be enabled to beat the smuggler ? ---------- —Certainly. 26 April 1844. 2716. And in that way the smuggling of manufactured tobacco would cease? —I think so. 2717. Sir C. Douglas.} If the English manufacture is superior to the foreign, why do you require any additional duty on the foreign article over our own ?— I have not said that the British manufacture of tobacco is superior to the foreign, but only of snuff. 2718. Mr. Aiderman Humphery.} Supposing that was the case with manufactured Shag, what would be the case with cigars ?—Cigars cannot be made in this country under 7 s. or 8 s. 2719. What could the cigars be smuggled for into this country ?—I cannot tell. The foreign cigars would come in competition with the finest British-made cigars, and those are not to be bought under 12s., and therefore the smuggler introducing foreign cigars which are as good as the British worth 12 s., would command the same price as the British, or perhaps a higher price ; but the reverse is the fact with manufactured Shag tobacco. 2720. What price could they smuggle cigars for in this country ?—I cannot answer that question. 2721. Chairman.} You have stated that by reducing the duty to Is., smuggling in the leaf, in your opinion, would cease. What would be the effect on the present practice of adulterating tobacco if the duty was reduced to 1 s. ?— I think in a great measure it would stop adulteration, if not wholly. 2722. Why do you think so ?—Because the material which they put into tobacco of course costs something, and if that may be taken at from 4 J. to 6 d. per lb., I think it is one reason why adulteration would be stopped to a great extent. If they had to put in an article such as I have shown to the Committee, it would be as dear as the duty on tobacco. 2723. What is the price of those beech leaves which the party prepared as Shag tobacco ?—One-and-sixpence. 2724. Then if the duty were reduced to 1 s. of course that would not be sold ?' —Certainly not. 2725. Do you mean that all vegetable matter so prepared would cost 1 s. 6d. ? —I should think nearly 1 s. to make it worth while for a man to run the risk. 2726. If vegetable matter prepared as tobacco costs 1 5., it would do away with the adulteration ?—As far as vegetable adulteration is concerned. 2727. Dr. Bowring.} Is there not a sort of moderate adulteration which, according to the modern taste, improves the flavour of tobacco ?—I think, to a certain extent, adulteration might be added to tobacco, and it might be more palatable to the public. 2728. Of course no change in the duty would affect that ?—I do not think they would adulterate tobacco to defraud the revenue, but merely to improve the article. 2729. You have had great intercourse with the manufacturers, and you therefore know their opinion upon the subject?—Yes; I should think 5 per cent, of saccharine matter, which is generally considered to be sugar, would be an improvement to the tobacco; that is very much the opinion of the manufacturers of tobacco, but not the opinion of the snuff manufacturers ; because the refuse of the manufactured tobacco adulterated with sugar does not produce good snuff. 2730. You think that the adulteration would not go beyond 5 per cent, upon the whole of the tobacco consumed ?—I do not think it would. 2731. Chairman.} Do you think the snuff-makers generally are against any mixture of adulteration, whilst the ordinary manufacturers of Shag are in favour of it?—I do not think the snuff-makers-now care so much about it, because they have found it so injurious to their trade to buy the refuse which was offered for sale, which was so highly adulterated,’ that they have improved their manufacture of snuff by using genuine tobacco instead of the refuse of tobacco. 2732. Therefore if the duty was reduced to 1 ^., they would use nothing but the best tobacco for their snuff ?—I think so. 2733- And that would enable them to make a better article for the foreign market?—Yes. 0.38. Y 2734. Mr. Digitized by Google 162 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. H. N. Davis. 26 April 1844. 2734. Mr. Aiderman Humphery.] What would become of the refuse, if none of it were used for snuff, if there was a shilling duty ?—It would be thrown away, as they have done before, when the adulteration was very heavy. It was thrown away into the dust-bin. 2 7 35. Sir C. Douglas J] The Committee collect that your opinion is, that the public taste is in favour of adulteration?—There is a difference of opinion amongst the manufacturers; each manufacturer forms his opinion according to his pecuhar trade and the district in which he sells his tobacco. 2736. Under the 1^. duty which you contemplate, the adulteration would be in proportion to the taste of the public ?—I should think only so. If the duty were down to 1 s. a pound, it would benefit this country very much, in a commercial point of view, because it is chiefly tobacco suited only for the consumption of this country that is sent here. If the duty were 1 s., I think that, instead of the consumption being upon Stripped tobacco, which it now is, it would be upon Leaf tobacco, to a great extent. The Americans would send the greater part of their crop here first, for the trade to select from, which would make London and Liverpool the great dep6ts for the supply of the Continent, which is not the case at present, to the extent that it ought to be. 2737- Chairman.] Do you think that any plan can be devised to prevent smuggling whilst the duty remains as it is ?—No, not whilst the present temptation exists; no vigilance on the part of the Government can prevent the introduction of very large quantities of tobacco into this country, and when introduced, it will find its way into consumption through the channel of the manufacturer or retailer, or direct to the consumer. 2738. Mr. Aiderman Humphery.] Supposing the duty should not be reduced, can you suggest anything that would be a benefit to the country by preventing smuggling to a certain extent ?—I think nothing but a reduction of the duty will answer the end. The manufacturers themselves have tried; they have sat in committee for a number of months, to endeavour to form a law for their own protection, and the detection of those who were dishonest, and when they had finished, as they thought, you could drive a waggon and eight horses through every clause. 2739- Chairman.'] You are aware of the Excise Survey which existed before 1840 ?—Yes ; under Mr. Carr’s Act. 2740. Did that survey prevent smuggling?—No, it was a cover to it, because permits were sold to illicit manufacturers; they were sold at 4 d. to 6 d. per lb., and under those permits smuggled tobacco was carried. 2741. Mr. Aiderman Humphery.] Who used to sell the permits ?—The manufacturers from one to the other. 2742. Chairman.]] Will you explain how the manufacturer sold permits ?— He merely drew a permit as you would draw a cheque upon your banker; he debited his own account with it, and it was passed to the credit of the other manufacturer’s stock, and no goods went with it. 2743. Mr. Aiderman Humphery.] How did the manufacturer who gave the permit get rid of that quantity in his own account, when the Excise officer came and took the stock ?—They sent goods out without a permit, and they sent a permit twice ; there were places which they called Chapels-of-ease ; that meant that the parties would take tobacco for a price without a permit, having the means of sending it to retailers in small quantities. 2744. Do you think there is much smuggling carried on at Liverpool?—1 have no doubt of it. 274,5 . To the same extent as at Hull?—I think it is very likely. 2746. Are there not greater facilities at Liverpool for smuggling into Ireland than at any other port, as more vessels arrive from America at Liverpool than at London ?—It may be so, but in Liverpool the manufacturers confine themselves generally to the purchase of goods in their own market; and therefore we are not so much in communication with them as with others. 2747. Mr. Ewart.] You are aware that the duty on American tobacco is about to be lowered by the Germanic Confederation ?—It is about to be lowered to the extent of 20 pei’ cent. 2748. What will be the effect of that with regard to the German trade in tobacco and German-manufactured tobacco, and our own, if we do not reduce the duty ?—Of course, the lower the duty the more chance there is of their smuggling manufactured tobacco into this country. At the present moment it is Digitized by VrOOQie SELECT COMMITTEE ON TOBACCO TRADE. 163 Mr. H. N> Davis. is in contemplation to raise the import duty in Belgium, which is very much objected to by all the merchants, particularly the tobacco merchants, because they conceive they will not have the same advantage, in point of profit, by smuggling into France, which they have annually to the extent of about 10,000,000 lbs. This I heard from one of the largest importers into Antwerp of American tobacco, Mr. Russen. 274g. Chairman.'] What effect would the reduction of the duty to Is. have with regard to France; would you be able to sell any tobacco to go to France ? —If the duty were low, I have no doubt we should have a large foreign trade in snuff and tobacco to the open markets; and if the monopoly continued in France, there would be a chance of tobacco being bought here and smuggled into France, and very likely to a great extent. 2750. Do you contemplate the snuff so exported to France to be exported without any drawback, so that England would have the benefit of the duty of Is. upon it?—I am of opinion that they would not require a drawback, by which means the duty would be collected upon the foreigner upon that snuff exported. 2751. Sir C. Douglas.] What would be the price at Is. duty?—The wholesale price would be 1 s. 3 d. or 1 s. 4 d., according to the present market price of tobacco. The retail price to consumers would very likely be 2 s.; it is now 4 s. 2752. Do you contemplate that there would be a very large increase of consumers ?—I am of opinion that the consumption of the United Kingdom would be as great as it was in Ireland in 1/94, when it was 38 ounces, if the duty were at Is., because, in all countries where the price is low, and no smuggling exists, the consumption per head is 45 ounces upon the population. 2 753. Do you take into account that Englishmen are not so fond of tobacco as Irishmen or Germans ?—I think that tobacco is a favourite article with English, Irish, and Scotch. 2754. Chairman.] If the poor could obtain it at a cheaper rate, do you believe that the consumption would increase ?—There is no doubt of it. 2 755- Mr. Ewart.] Can you give any idea of the proportion of tobacco consumed by the different classes of society ?—I should say fifteen-sixteenths of the tobacco used in England is consumed by the poorer classes. 2756. Chairman?] On what grounds do you say that ?—Common observation. 2757. Sir C. Douglas.] The richei’ classes can get tobacco now if they please at the price at which it is to be bought; do you think there is a general consumption of tobacco now by the wealthier classes ?—In the shape of cigars ; the quantity of cigars consumed is not much. When I say the poorer classes, I do not mean the poorest. 2758. Mr. Aiderman Humphery?] You do not include females in the fifteensixteenths ?—Yes, decidedly, snuff in particular; and that will be shown by the quantity of Scotch snuff that is consumed entirely by the poorer classes, and by the females. 2759. Do they consume much tobacco ?—In Ireland, they do; not much in this country. 2760. Have you ever seen smuggled tobacco sold in London ?—I have seen tobacco in London manufactories, which I knew was smuggled. 2761. Have you ever bought any yourself?—I have bought tobacco for parties, and I have had reason to believe that it was afterwards smuggled. 2762. Have you ever sold tobacco that you knew to be smuggled ?—No; I have been offered a commission to do so, but I have always refused. 2763. Did you ever see, on any premises of a tobacco manufacturer in London, tobacco which you knew to be smuggled tobacco ?—I have seen 3,000 lbs. or 4,000 lbs. weight at a time in a manufacturer’s possession, which I knew was smuggled. 2764. Is that the greatest quantity you have seen ?—Yes. 2765. Have you ever sold stalks which you knew to be smuggled ?—I have sold stalks from one manufacturer to another, but they have always been sold for the market value. I have sold stalks for a manufacturer who has never paid duty upon leaf tobacco, that is to say, upon tobacco which has any stalks in it; it was not for me to ask him how he came by it. 2766. Can you, as a tobacco broker, tell whether stalks have been imported from Holland, or whether they have been made in England ?—I think I can. 0.38. y 2 276*. Do 26 April 1844. 164 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr, H. N. Davis. 26 April 1844. 2767. Do you sell them as stalks received from Holland, or as stalks made in England ?—I merely sell them by the sample. 2768. Mr. Aiderman Humphery.] In what state was that tobacco which you saw ?—In a leaf state. 2769. In bags, or bales ?—Some in bales, some not. Martis, 30° die Aprilis, 1844. Mr. Beckett. Dr. Bowring. Mr. Darby. Sir C. Douglas. Mr. Ewart. MEMBERS PRESENT. Mr. Joseph Hume. Mr. Alderman Humphery. Mr. Villiers. Mr. Young. JOSEPH HUME, Esq. in the Chair. A. 30 April 1844. Al. called in; and Examined. 2770. Chairman.] ARE you a tobacconist?—I was a tobacco manufacturer for about a twelvemonth, and since that I have been a tobacco broker. 2771. How long?—About three years. 2772. In London?—Yes. 2773. Are you acquainted with any facts respecting smuggling in Ireland ? —Yes. . . . 2774. Will you state to the Committee whether you are acquainted with parties at Belfast, and whether you are cognizant of any smuggling transactions there?—Yes, I have bought a great deal of .tobacco for Mr. Henderson Black, junior, of Belfast. I have been in the habit of purchasing tobacco, say 40,000 lbs. weight every month, for him ; that would be from about 250 to 300 hogsheads a year. . 2775. In London?—Yes. 2776. And you have sent it to him at Belfast?—No, I have purchased it, and the agent has passed the entries at the Custom-house, to send it to Flushing in Holland, there to be made into bales and transhipped again to Ireland or Scotland. 2777. How do you know that they were to be made into bales there?—I have been with him when they have had the men making the arrangements with them to go over there to bring it back; I have been in the room when they have been making those sort of arrangements to run it. 2778. Were those arrangements made in London ?—Made in London at the Tavern ; generally speaking, I never had anything to do with the smuggling °f it personally myself, only in purchasing tobacco for those parties; I was the commission agent to purchase it, and they allowed me a commission for buying and selling it. They used to say to me, “ The reason why we do not want you to ship this tobacco is, that our agent in London takes care of all our affairs, and he is our confidential man, and we wish to give him a turn by allowing him to ship them, but we will pay you all the same.” 2779. Dr. Bowring.] Had you cognizance that it was intended to introduce this tobacco clandestinely?—Yes: a man in the north of Ireland bought it, and I knew that it was going to Flushing, and a man in Ireland paid for it. Mr.-- ------------------------------------------------------------------------- was the man’s name in Flushing who was employed to make it into bales when it arrived there. 2780. Who was the agent who shipped them?—He is a clerk in the house. I did not know he was the man. I did not know the agent who shipped them, because most likely the man employed a Custom-house agent to ship them. 2781. Chairman.] Your duty was simply to act as broker?—That was all. 2782. Did you ever see Mr. Black, the principal, yourself?—Hundreds of times. 2783. Have you seen him in Ireland?—Yes; both in Ireland and in London. 2784. Have SELECT COMMITTEE ON TOBACCO TRADE. 165 2784. Have you ever been in Belfast?—Yes. A. 2785. When ?—Nine months ago. --------- 2786. Was it on business connected with tobacco?—Yes; I went round to sell 3° -April ’M-snuff to Scotland and the north of Ireland. 2787. For some one in London ?—Yes; just before the Act expired. ' 2788. What quantity have you purchased for Mr. Black, and shipped to Flushing, in one year ?—I should say about 300 hogsheads. 2789. In 1842 or 1843, what quantity did you buy for him?—I suppose I might have bought 300 hogsheads in the last year. 2790. Did he pay for them?—Yes, he paid the merchant. I used to take the man to the merchant, and he handed the money to the merchant. 2791. And you got your brokerage through the merchant?—Yes. 2792. Dr. Bowring.] Did you receive the ordinary brokerage on these transactions ?—I did. 2793. Sir C. Douglas.] Did you make no more money then by those transactions than you would have done if they had been legal transactions ?—Not a farthing more. 2794. Chairman.] Did the whole of those 300 hogsheads go to Holland?— Yes. 2795. Have you never shipped from London to Belfast any tobacco?—Yes. 2796. To the same parties ?—Yes. 2797. In what way was that shipped?—We used to ship it by the Belfast steam-packet, under bond to Belfast. It was shipped in my name. 2798. You knew nothing more of it?—I took care that they should go to Belfast when they were under bond; but when I exported them I did not care, as soon as they were landed at the port that the ship was entered out for. 2799. Who were present when this arrangement was made at the tavern of which you spoke ?—Mr. Black has been present, and Mr.----, of Flushing, and three or four persons, as if they had come up from the country; who they were _ I do not know. Mr.---------------------------------------, of Flushing, used to introduce those men from those places to see Mr. Black, and make the arrangement. 2800. Dr. Bowring.] Were they Dutchmen or Englishmen ?—Some from the coast of Kent, and some from the north part of Ireland. 2801. Chairman.] What arrangements were made while you were present? — I did not pay any particular attention to it; I could not tell you anything ■ particular; Mr. Black said to me, “ We are going to make arrangements, and perhaps you do not want to hear anything about it,” and I said, “ No, it is no business of mine; ’’ but when I came back, they sometimes resumed their conversation ; but I could not state what they did, for I did not pay any particular attention. 2802. Were you ever in Holland yourself?—No. 2803. Had you any conversation with the party from Holland on the subject ?— Yes; I have heard him say, “ I have just been taking a cargo of sheep to Newcastle, but it does not pay so well as taking tpbacco,” and I have asked him when he was going to take the next cargo of tobacco, and whether he wanted any more tobacco; he said it would not do just yet; and such conversation as that I have had with him. 2804. Dr. Bowring.] Is that party an Englishman ?—No, a Dutchman. 2805. Chairman.] Is it your belief that the whole of those 300 hogsheads, shipped by you for Flushing, were for the purpose of being sent to Ireland ?—If I were put on my oath I should swear, that to the best of my belief they all came back to Ireland or Scotland. 2806. Are you aware what arrangement Mr. Black was able to make on the coast for receiving those goods ?—I was once bathing with him in one of the bays in the north of Ireland, about 10 miles from Belfast, and he pointed me out a place where he had smuggled many hundred hogsheads of tobacco. 2807. Those transactions you have spoken of were in 1843 ; did you purchase anything for him in 1842 or 1841?—Yes, in 1842 and 1841, both; but not so much, because they used then to purchase it without a broker, not through myself. Mr. Black introduced this Mr.---, of Flushing, to me, to buy tobacco of roe; he said, “ You will save a good deal by it, and you had better pay him commission and let him buy the tobacco, because he understands it better than you do.” MS. Y 3 2808. Is 166 MINUTES OF EVIDENCE TAKEN BEFORE THE A- 30 April 1844* 2808. Is there any particular kind of tobacco which you bought ?—Yes, the Virginia Leaf. 2809. Are those the only transactions you know connected with Ireland ?— Those are the only transactions I know. 2810. Those are the only persons you have been connected with?—Exactly. 2811. With regard to England, do you know of any transactions of smuggling on the coast of Northumberland ?—I have bought cigars for a man in Durham; he has paid me for them, and remitted the money; I bought them in my own name, and they were shipped to Flushing; and I have seen his brother when he has been in town, and I have asked him, “ Has your brother got those cigars in?” and his answer has been, “ No, I have not had an opportunity yet of shipping them from Flushing here.” 2812. To what amount has that been?—A couple of cases, weighing 200 lbs. weight each. 2813. What did you pay a pound?—I paid 8s. 6d. a pound for the cigars, and 5s. 6d. for the Manilla cheroots. 2814. How many cases did you buy?—Two. 2815. In what year was that?—That must have been in the year 1843. 2816. You were paid for them by a gentleman in Durham ?—Yes. 2817. Did he come himself or write to you ?—He wrote to me. 2818. You know his name?—I do, but I do not know him ; I never saw him to my knowledge; I did it through his brother in Flushing; he recommended him to me. 2819. Has he a brother in Flushing?—Yes; that is the very man I have been talking about. 2820. Have you known any other smuggling transactions at Newcastle or Sunderland?—No; I could not give any information about any. 2821. Mr. Ewart.\ You know principally of smuggling in the north of Ireland ? —Yes. 2822. Chairman.'] Have you had anything to do with parties on any other part of the coast of England ?—No, not myself; I know only what I have heard, and that I could not state. 2823. You confine yourself to those transactions in Belfast, and to the purchase of cheroots ?—Yes ; when I was a tobacco manufacturer, I had four hogsheads of stalks sent to me, and the parties told me that there were false certificates coming to me, as if they came from Ireland ; they were upon the four hogsheads, but that tobacco had never seen Ireland. 2824. Where was it imported from into the port of London ?—From Scotland; the certificates were marked upon them as if they were from Ireland, the stalks were sent to me to sell; I was a tobacco manufacturer then. 2825. When was that?—In 1840; I think I sold them to Rutter & Company. 2826. Where were the certificates from ?—They came from a house in Ireland, but the stalks had never been there. 2827. Where had the stalks come from?—From Flushing, I know; because they told me so. 2828. How were they landed ?—In bales, and put into sugar hogsheads afterwards. 2829. Where were they landed?—I think in Scotland; but I do not know. 2830. What kind of certificate was it?—It was a false certificate, because it was not a true one ; the manufacturer has a right to write a certificate himself, when he sends goods from his stock. 2831. If they had a certificate, what occasion was there to land them clandestinely; could they not have come openly?—No, they would be illegal; they were smuggled from Flushing into a house in Scotland, and this house was not a licensed house. 2832. Where was the certificate that you state accompanied them dated?—It was dated from Belfast. 2833. Dr. Botvring.] Was the certificate genuine?—If the tobacco manufacturer chooses to write a false certificate and certifies those as coming out of his stock, and all the time they have not come out of his stock, the certificate would not be genuine. 2834. Do you mean that a reception was prepared for this tobacco by sending the certificate ?—Yes. 2835. By SELECT COMMITTEE ON TOBACCO TRADE. 167 2835. By that means the contraband tobacco was introduced into stock?— A. Yes. ---------- 2836. Mr. Darby.] The certificate states out of what stock the stalks come? 30 April 1844. —Yes; and is signed by the man’s name, and all the time they had never been in the man’s stock. 2837. In what vessel did the tobacco come from Flushing?—I do not know; when I was in Belfast Mr. Black told me he had to sell 40 hogsheads of stalks, they were all right, and he asked me whether I would take them into my stock, and he said that he would give me a good commission; and I said No, I should not like to chance anything, and he said “ I will write a certificate in my place, and I will get it nailed on to the casks in Scotland, and then you can send for them to the wharf in Lower East Smithfield,” and I accordingly sent a waggon there, and got them; they came from Scotland with the certificates on them; if an Excise or Government officer had seen them he could not touch them. 2838. Chairman.] Where did he say those 40 hogsheads of stalks were at the time he spoke to you ?—In Scotland. 2839. Not in Ireland ?—No; but they belonged to him. 2840. How many of them came to you ?—I sold eight hogsheads here, each weighing 6 cwt.; I had four home to my own place, and four I sent on to Taddy’s. 2841. Those you sent to Taddy’s were sold in the regular way of business ?— Yes; and Taddy’s knew nothing at all about it; they supposed that it was in the regular way of business. 2842. Mr. Darby.] The certificate is in order to pass the cask?—Yes. 2843. When does it first become of any use?—This is the statement which I made: I said that there were a certain quantity of stalks smuggled from Flushing to Scotland ; then how to get them from Scotland into the manufacturer’s stock in London is the thing. They must get a false certificate, and a man in Ireland writes a certificate certifying that they come out of his stock, and that is enough to enable me to take them into my stock. 2844. But those stalks come by sea from Scotland to London ?—Yes. • 2845. Then that certificate being nailed on the cask is first of use in landing . them in London ?—Yes. 2846. Then they are landed in London by means of that false certificate, and there it becomes of use in the first instance ?—Yes. 2847. The tobbaco is smuggled to Scotland without a certificate?—Yes. 2848. Chairman.] Are the Committee to understand that stalks cannot be imported as stalks from Holland, but that they may be transhipped coastwise from Scotland to England, or from England to Scotland, on a certificate from one stock to another?—Exactly so. 2849. Mr. Darby.] An Excise certificate ?—No; a certificate in the manufacturer’s own handwriting. 2850. Chairman.] Are the Committee to understand that in bringing these hogsheads in your own waggon from the wharf, you took off the certificates as your warrant for entering it in your stock-book, and that the Excise officer saw that, and considered it all right?—Yes; the Excise officer came in while I was landing them from the waggon, and he asked me where I got them, and he said, “ It is rather a curious package to have stalks in;” and I said, “ No, it is all right; I have the certificate; if you will look in at the proper time you will find them entered in my book; I am too busy just now.” He went away, and he came back about three hours afterwards; I had then entered them in my book, and I gave him the certificate, and he was perfectly satisfied. 2851. Four of those eight hogsheads you sent to Messrs. T. & Co. ?—Yes. 2852. Did you deliver the certificate with them?—I wrote out another certificate, to certify their coming out of my stock. 2853. Dr. Bowring.] Yrou yourself kept the certificate which was attached to the goods, and issued a new one ?—I handed the original certificates over to the Excise officer, as my authority for taking them into my stock. 2854. Chairman.] And he sees that you make an entry in your book accord ingly ?—Yes. 2855. Then on selling those stalks to that house, they received them on your certificate ?—Those four hogsheads were not sold to T. & Co. but to R. & Co.; but another four hogsheads I brought direct into T.’s stock, without taking them 0.38. v 4 into 168 MINUTES OF EVIDENCE TAKEN BEFORE THE A. into my stock. Instead of bringing them into my place, and tranship ping them, --------- they were shipped at once to Messrs. T. & Co. 30 April 1844. 2 8 5 6. And they received those certificates as their warrant for taking them into their stock ?—Yes. 2857. Do you know what became of the remainder?—The first part were seized: they grumbled at the price, and whilst they were grumbling the Excise got scent, and it was seized. 2858. What date was that? — About three or four years ago ; they were seized in Scotland. 2859. Are you conversant with any other transactions?—No, I am not. 2860. Within the last year have you known of any transactions?—I have been out of business these eight months, and I have not been in the way of hearing of any. 2861. Mr. Ewart.} Does your acquaintance with the north of Ireland enable you to describe the system of smuggling which is carried on there?—Yes; I was curious to know, and I have asked the question when I was in Belfast. 2862. And you have satisfied yourself that the information you received was correct ?—Yes. 2863. Give us a general view of the system ?—I believe first of all Mr. Black went over to Rotterdam, and there met Mr.---------, and got a letter of intro- duction to him from some bouse in London, and he told him what he wanted. He said, “ If you will sell me the tobacco, and get me a ship, I will forward it to Ireland.” Accordingly he did it, the tobacco was sent there, and this Mr.---- put it in bales. 2864. Any particular sized bale?—I do not know the weight; I think about 50 lbs. or 60 lbs. weight. They then get a man to lie down on the coast where they are to watch the coast-guard men how often they go up and down, and he will know to one minute when to run in the goods ; he will be there two or three days before they will attempt to run it. Then they will have a spotsman on board the ship; he will know the spot where to meet this man. 2865. That is a regular term they have ?—Yes; he will know by the moon ; that is what they go by. They will then run it in there ; and in about 10 minutes they will discharge the cargo into a cave or hole they have there. 2866. Have they many of those caves there?—Yes, I believe a good many. 2867. Mr. Aiderman Humphery.} Have you seen any ?—I have seen them outside ; but I have never been in any. • 2868. How do you mean outside ?—Six miles off. 2869. You would not know from that distance whether it was a cave ?—No, I should not know if I passed by the spot. And then they have put it down into this hole, or this cave, and there they have left it, perhaps for a fortnight; and then taken half a dozen, or three or four bales at one time out, and have brought them away as white gravel. . 2870. Chairman.} Do you know what allowance was made to those who carried it away ?—No. Once I asked them to put down a number of items, and then to make an average of how much the tobacco would cost, and how much it would cost them to smuggle it, and what they had to give away, and they reckoned it 1 $. 6 J. a pound. 2871. Dr. Bowring.} Including the original cost of the tobacco ?—Yes. 2872. Chairman.} Those details you had from parties in Belfast, whom you * questioned on the subject?—Yes. 2873. Mr. Ewart.} As a matter of trade, do you believe that from your knowledge of the trade ?—I do believe it to be true ; I have every reason to believe it to be so. 2874. Chairman.} What became of Mr. Black; is he alive?—No, he shot himself. 2875- When ?—About seven or eight months ago. 2876. Do you know on what ground ?—No, I do not. 1 had his brother living with me for three years ; and 1 asked him, and he said he thought it was insanity ; he had been ill for two or three years. 2877. His brother had been living with you?—Yes, in my own private residence and in my counting-house. 2878. Is there any other information respecting the mode of carrying on the smuggling SELECT COMMITTEE ON TOBACCO TRADE. 169 smuggling in that part of the country or in any other place, which you can state to A. the Committee ?—No, there is not. ; ' 287g. You are not in business now ?—No ; I am going to take a situation. 3° APr‘l ^^ 2880. Can you, from the transactions you have known, suggest any mode of preventing smuggling?—None, except reducing the duty. 2881. The evidence you have given partly from your own knowledge and partly from information of other persons, you believe to be perfectly true ?— I do. 2882. Have you any other means of forming an opinion as to the extent of smuggling, beyond those facts which you have stated ?—I could not state anything further as fact, only from report and hearsay. I have heard a good many people say that there has been a good deal of smuggling, but I could not prove anything; that is in different conversations I have had with the trade. 2883. Dr. Bowring.] Could you suggest anything to the Customs or Excise by which the amount of smuggling would be considerably diminished ?—I think reducing the duty. 2884. Do you know of any other?—No. 2885. Mr. Alderman Humphery.] Do you know any way of detecting those men ?—No, I do not. 2886. Chairman J] If you were to pay the Custom-house people better would that have any effect ?—The lower orders in the Customs are paid very badly ; take a weigher for instance, who receives 2 s. 6d. a day ; he is frequently left in charge of property of the value of 60,0001, or 100,000/., and his income may not be more than 40 I. or 50 I. a year, and that man may have a wife and family to keep. 2887. Does the passing of goods depend upon him alone ?—No, not upon him alone; but he has the power of defrauding the revenue. 2888. Mr. Aiderman Humphery.] What is the weigher’s duty?—To wait upon the landing-waiter ; but sometimes he is left in charge of different goods upon the quay. 2889. He has no power of getting anything away from the quay?—They have been known to do it, though I cannot prove anything particular. 2890. Sir C. Douglas.] Do you suppose that any information you might have it in your power to give to the Excise, from the practical knowledge you have of these matters, would enable the Excise to prevent smuggling in those particular localities where you have been concerned ?—I do not think it would. 2891. Chairman.] Unless the duty were reduced?—No. 2892. Mr. Darby.] Have you any knowledge about any smuggling transaction yourself, the particulars of which you have heard from other parties ?—I have not smuggled any direct myself, but I have bought the tobacco ; I have not received any profit for it except in the regular way of business, receiving a commission as a broker. 2893. Mr. Aiderman Humphery.] What do you mean by in the regular way of business ?—If a man comes and asks me to buy 30 or 40 hogsheads for him, I buy them, and he gets his delivery order ; I do not ask that man what he is going to do with them. 2894. Where do you buy it?—In the trade, and it is smuggled afterwards; I have nothing to do with that. B. called in : and Examined. 2895. ARE you a manufacturer of tobacco, in the City of London?—Yes. ------------*-— 2896. How long have you been a manufacturer in London ?—About seven years. 2897. Have you any prosecution pending against you either by the Excise or Customs ?—No. 2898. In what particular branch of the business are you ?—All the branches, viz., tobacco, snuff, and cigar making. 2899. In the City ?—Yes. 2900. Have you any knowledge of Manilla cheroots being smuggled at any time ?—Yes. 2901. Will you state what transactions of that nature you know, and the time when they took place, and how they took place ?—Yes, I will give you the parti- 0.38. Z culars 170 MINUTES OF EVIDENCE TAKEN BEFORE THE B. 30 April 1844. culars of the first transaction ; I suppose it will be best to begin with the beginning ; I have a little memorandum, which I took of the time. 2902. Have you been requested to come before this Committee, and give evidence by any gentleman in the City of London ?—I was asked if I had any objection to give information respecting these things to the Committee, and I said, “ Certainly not, I should be most happy to do so.” 2903. You were asked by Mr. Davis?—Yes. 2904. And you come to state facts within your own knowledge ?—Yes. 2905. Mr. Darby.] Was that memorandum of which you speak taken at the time ?—No, I have looked at my books to see when this took place ; it is merely with regard to dates. 2906. Chairman.'] Will you state what was the date of your first transaction ? —The first transaction with regard to cheroots took place in the first week in January 1842. 2907. What happened then ?—A person called upon me, that I had seen many times before, and occasionally had bought cheroots of. 2908. An Englishman or a foreigner ?—An Englishman. " 290g. Do you know his residence ?—No. 2910. Mr. Aiderman Humphery.] Do you know his name?—I do not, because he has many assumed names ; this man I had occasionally bought cheroots from in small quantities; Manilla cheroots generally come in boxes of 1,00b each, weighing 7 J lbs.; this man had occasionally called upon me with a box of those cheroots under bis arm, which I had purchased of him. 2911. Chairman.] You had bought them as contraband ?—Of course, because they were sold to me at a low price. 2912. What price ?—Probably 12 jr. a pound ; I cannot say exactly. 2913. What is the usual price ?—About 16$.; I had bought them of him five or six times; I had bought 6,000 or 7,000 of him before this. Early in January 1842, he called upon me, and he said, “ Of course you know the business I am in ; if you feel disposed, I will make you an offer that will be much to your advantage ; ” I asked him what proposal he had to make, and then he said, “Give me 200Z., and I will bring you home six cases of cheroots from the London Docks, in the same packages as they lie there in.” 2914. Mr. Darby.] What are the weights of those?—Each case of cheroots contains 20,000 (twenty times 7 ^Ibs.); they vary from 140 lbs. to 160 lbs., but we calculate upon the average weight of a chest of cheroots being 144 lbs. 2915. Dr. Bowring.] What was the value of the cheroots, duty paid?—£. 690. 2916. What would have been the value, duty paid, of the cheroots he was to give you for 200 Z. ?—His business was to bring the cheroots for 2001.; they were my cheroots: he would bring six chests of my own cheroots from the London Docks to my warehouse for 2001. 2917. Chairman.] Are we to understand that you had cheroots lying in bond in the London Docks ?—Yes. 2918. What quantity?—Probably, at that time, 20 chests. 2919. And his offer was to bring you six of those chests for 200 Z., the duty alone upon them being 420 I. ?—Yes. 2920. Sir C. Douglas.] You were to lose the cheroots if they were seized ? —Yes. 2921. But not pay the 200 Z.—Certainly not. 2922. Dr. Boivring.] If they were delivered to you safely you would get 220Z. by the transaction?—Yes, and he would get 200Z.; but I did not agree to this offer (I took a minute of it at the time) ; he said “ If this does not answer your purpose, give me 240 Z. and I will guarantee you the safe delivery of the cheroots, and to ease your mind against any loss I will deposit in your hands 300 Z. of Three and-a-half per cent. Stock to hold as collateral security; ” he had 300 Z. in the funds; for those he had some slips of paper about this size, three slips of 100Z. each, and those I took to a solicitor and asked him, “Is this all right as a collateral security ? ” and he said, “ Yes, it is;” those he placed in my hands to secure me from loss; I took them, and it was agreed that I should give him 240 I. when the goods were all delivered safe into my premises ; this was in the beginning of the week; I gave him the warrants of the Dock Company into his hands, when he gave me those papers; in about four or five days afterwards he called Digitized by Google Digitized by Google SELECT COMMITTEE ON TOBACCO TRADE. 171 called upon me in the morning and said “ I have those cheroots all right, will B. you have them brought here in the chests just as they are ? ” and I said “ Oh ------------- yes, of course,” and 10 minutes after that he drove a cart up to the door with 3° April 1844. the six chests of cheroots, which had never been broken open from the time they left the dock. 2923. Which you received ?—Yes. 2924. Mr. Aiderman Humphery.] What became of them ?—Directly I got them in I broke the chests open, and I took them into my stock for sale. 2925. No charge was made against you in any shape ?—No. 2926. Chairman^] Did he tell you in what manner he landed them?—He did not tell me at the time; I have asked him many times since, when I had transactions with him, how it was done; he never told me at the time how it was done, but he gave me sufficient information to enable me to understand how it was done ; he shipped those goods for exportation ; I believe the first parcel was shipped for Honduras for export, and some boxes similar to the chests which contained the cheroots, which they call dummies, were made up, and put on board the ship; the goods were carried from the London Dock to the ship that was lying in the river, in a lighter; during the transit from the Docks to the ship the changes were rung, and the dummies were put on board the ship instead of the cheroots. 2927. And the cheroots were landed in the lighter?—Yes. The way it is done is this : there are two lighters; as soon as the goods go out of the dock in the lighter, there is another lighter waiting for them with the dummies; and those boats go alongside, and immediately the officer, who is in charge of the cheroots, is transferred from one boat to the other; and the dummies go on board the ship, and the cheroots go to the nearest wharf. 2928. When brought to your warehouse, was there any order or permit, or certificate accompanying it?—No, it is not required. 2929. Is there none required after landing ?—No, no permit is required at all, or certificate. 2930. Then they came regularly, as they would have done had you sent them to the Custom-house ?—Yes, with this difl'erence, that the London Dock Company do not allow any cart on their premises except a licensed cart; this was not a licensed cart. 2931. Mr. Aiderman Humphery.]] He told you that he cleared them for Honduras, and they were put into a lighter in the docks?—Yes. 2932. Is there any Custom-house officer who goes with the lighter when the goods are in bond ?—I do not know ; but I think there is. 2933. He did not tell you what became of him ?—Yes, he told me this, that they had an officer whom they bribed, that was the reason he wanted so much money, because I told him, “If you can make 240/. in two days, it is a very profitable business.” And he said, “ Oh, it is not all profit, I have two or three to pay; and there is so much trouble attending it.” 2934. Do you remember what he told you he paid the officer ?—I do not remember; but he has told me that he has paid the officer from 20 /. to 50 I. a time, as the circumstances might be. 2935. Mr. Young.] In every case of this kind must the officer be bribed ?— I believe it is necessary that there should be an officer bribed. 293h- Sir C. Douglas.'] Is the officer bribed who allows the change of the chests for the dummies ?—The officer is bribed to go from one lighter to the other. The dummies go alongside, and are regularly shipped, and after that no man whatever can take them. 2937. Mr. Aiderman Humphery.] Did he tell you where he landed them ? —Yes. 2938. Did you ask him ?—I asked him afterwards where he landed them. 2939- Where did he say ?—At-------Wharf. 2940. What cart brought them to you from the wharf?—A cart of his own ; there was a fictitious name on the cart; a fresh name is easily put on the cart; supposing this to be the name on the cart, they have slides here, and the moment the goods are taken out of the cart, there is a fresh name put in by a slide. 2941. Are you not aware that they are obliged to have their names painted a certain size on the carts in London ?—Yes, and it is done upon a board or tin plate ; this man had 20 names, and they will put any name you like on. 0.38. z 2 2942. Chairman.] Digitized by Google 174 MINUTES OF EVIDENCE TAKEN BEFORE THE £• 2986. And you gained how much?—£.600. I paid 100Z. to the boatmen; "“—; I paid 401, at Ostend, and 20 Z. to the carman. 30 April 1844. 2987. Mr. Aiderman Humphery.'] Was he the same carman that brought the cases of cigars?—No; that was the first transaction. 2988. Chairman.] When was that?—In May 1841. 2989. Mr. Aiderman Humphery.] Did you go on with that?—Yes; they can only run those things when it is high-water, at 12 o’clock, or 2 o’clock in the morning. 2990. Then it must be at the new moon ?—Yes, that was about the time. 2991. Chairman.] Since May 1841 have you had any other transaction?— About a month after that I had the second transaction, which was delivered safe; there was not so much there. 2992. In what month was that?—In June, with the same man. 2993. Buying Leaf in London ?—Yes. 2994. By what conveyance did you send it across?—By steam-packet. That was regularly shipped for exportation, and received by the merchant on the other side of the water, and there was a small duty to pay. 2995. Mr. Aiderman Humphery.] What is the duty ?—A small duty, what they call a “ stadt” duty, so much per hogshead. 2996. That is paid out of the 10Z. which you pay to the man?—Yes, I have nothing to do with that. 2997. Chairman.] What quantity had you in June ?—Three hogsheads. 2998. Was that managed in the same way?—Yes. 2999. At the same place ?—The second was not taken to Deptford Creek, but to Barking, on the opposite side of the water. 3000. Mr. Aiderman Humphery.] What place at Barking; on the beach?— There are a great many creeks about there ; it was taken to one of those creeks. 3001. Not taken to any particular wharf?—No. 3002. And at Deptford the same ?—Yes. 3003. Chairman.] Was it brought direct from the boat to you?—Yes. 3004. No delivery took place ?—No. 3005. When was the next transaction?—In July. This man engages his boat to me; it is a fishing-boat at other times; he is continually going up and down the river. ’ 3006. Have you been on board of her?—Yes, I went to Ostend with her. 3007. How many tons was she ?—About seven or eight tons. 3008. A decked boat?—Yes; she has been destroyed since; in July he came back again ; he was coming up again to Deptford Creek, and he was overtaken with a gale, when he was off the Forelands, and nearly knocked to pieces; he lost one of his men overboard, and got his boat nearly full of water, and was in distress; and when he got to the North Foreland, there was a cutter lying there, and he did not like the look of them; he told me that he meant to run to Southend, but instead of that, he went to Leigh in Essex, and he was completely exhausted, and the only man he had then on board was almost dead; this was at daybreak, and the assembled fishermen assisted him in unloading the boat, and took the tobacco into some barn or stable, in the neighbourhood, where they concealed it, and he got one of the Leigh fishermen to bring his boat to London, and he came up by coach. 3009. Chairman.] Did the boat come up to London empty?—Yes. 3010. Was the tobacco damaged ?—Slightly, the bottom bales were damaged, but not much. 3011. How was the tobacco brought to your house?—He went from Leigh to Rochfort, where a coach passes through, and he came to London and told me the business he had had, and that the tobacco was lying there, and he said, “ I will have nothing more to do with it;” I said, “The best thing then will be to leave it there ;” there were 50 cwt. in that parcel; he said, “ I think I should not leave it, you had better go down to look after it, I will find a decent man to go with you; I cannot go myself, because I am known in that part of the country.” 3012. Did you send, or go down ?—I went down with this man that he sent to me, to see after the tobacco ; and the men, when we first got there, would not acknowledge to it; but when they found we were the proper owners, they said they could soon find it for us, if we would pay them, and that they would find carts SELECT COMMITTEE ON TOBACCO TRADE. 175 B. carts to bring it to London ; and I engaged with a butcher, who is in the habit of coming to Whitechapel market; he said. “ I will bring the whole up for 50 I. I will fetch it from Leigh, the place where it is now lying, and it shall be delivered in your place in any quantities you like, and I will do the whole job for 50 I.” I told him I should like to see the condition of it, and they fetched three or four bales up to see whether it was damaged or worth the trouble and risk, because, if it had been much damaged, I should not have run the risk; I would have left it. I gave the fishermen 5 I. who had assisted the man, and had given him clothes ; the butcher gave them something besides, and he brought the tobacco up at five different times ; he has two carts, and he delivered it, not at my house, but at a waggon warehouse in London. 3013. And it came to your house safe ?—Yes. 3014. Did you pay anything for the housing of it?—Yes. 3015. What did you pay ?—The regular charges. 3016. What are the regular charges?—One shilling, or 15. 6d.a load; the butcher paid that, and he made me charges afterwards. I sent a city carman for the tobacco; it was left to be called for. 3017. Mr. Aiderman Humphery.] What was the name of the boat you used to employ?—She had two or three names. 3018. What size was she?—I think about seven tons, perhaps eight tons. 3019. Was she a sailing-boat?—Yes. 3020. How many masts had she ?—One, and a jigger occasionally put up. 3021. Had she a cabin ?—Yes. 3022. Any deck?—Yes. 3023. Chairman.] Had you any other transaction?—This was the last transaction in which I was the owner of the tobacco ; I never brought over* any more myself. 3024. That being the last, what was the loss to the revenue by those three trips in May, June, and July ?—About 2,400 I. 3025. The profit to you would be about half that?—No; the misfortune at Leigh cost me a great deal of money; I got nothing by that; I only just about cleared myself. 3026. Mr. Young.] Was that the cause of your leaving off bringing any yourself?—No. 3027. W’hat was the cause?—These men had then made a little money, and they could buy the tobacco themselves, and they wanted to make me pay more than 100 /.; they had then 300 I. or 400 I. in their pockets; because, besides bringing this tobacco over for me, they had brought several other things, silk and tobacco, and Hollands and spirits; those they brought as their own venture; that was no concern of mine. 3028. Chairman.] Do you know that, whether along with this tobacco other articles, such as spirits, are brought over ?—I do not believe that this man brought anything but silk and tobacco and spirits. 3029. Mr. Young.] Is it your idea then that smuggling becomes more expensive as it goes on ?—No; but as these men get rich, they become more extortionate in their demands. 3030. Is that generally the case?—I have generally found it so. 3031. So that you are frequently obliged to change the people you employ ?— If a person continues it, it will be necessary to do so. 3032. And also vary the mode in which it is carried on ?—Yes, that is continually varied. 3033. You are aware that the Excise survey was put an end to in 1840?— Yes. 3034. Those transactions were when there was no survey ?—Yes. 3035. Would the Excise survey have thrown any difficulty in the way of smuggling ?—No, I do not think it would. 3036. Dr. Bowring.] Why not ?—Because the same parties, during the time the survey was in existence, carried on the business, and they considered with equal safety as they did afterwards. 3037. How do you account for that ?—Because it now requires permits with Leaf tobacco, just as it did before; it is the same permit as it always was. 3038. Chairman.] Who grants the permit now for the Leaf tobacco?—It is granted at the Custom-house; but there is no difference between the Excise permit and the Customs permit. 0.38. z 4 3039. Mr. 30 April 1844. 176 MINUTES OF EVIDENCE TAKEN BEFORE THE B. 3<>39- Mr. Aiderman Humphery.'] The Excise had the power of examining -----;---- your stock?—Yes, and so they have now ; I have had my stock examined. 30 April 1844. 3040. Chairman.] What is the difference in the proceedings of the Excise now, as compared with what took place before Mr. Baring’s Act?—Formerly there used to be permits with all tobacco brought into stock, and we had to get a permit granted to send it out again. Our stock also was always liable to be weighed by any officer at any time whenever he felt disposed; in fact, it was always weighed at the monthly stock taking ; that was before 1840. What takes place now is this : when we receive a quantity of tobacco in hogsheads or bales we receive a permit, w'hich we deliver to the Excise officer, who calls upon us every day for the purpose. 3041. There is an officer in the docks whose duty it is to receive the Customhouse order and give a permit for all tobacco ?—Yes. 3042. Mr. Aiderman Humphery.] Then the Excise officer comes every day and asks you whether you have any permits?—He has a book, and he enters in that book, and when we get a package of tobacco in from the docks the tobacco is entered by us into this book, and when the officer comes he takes the permit away and signs his name in the book. 3043. But he does not examine your stock?—He does not generally. 3044. Has he ever done so?—He has. 3045. When ?—On the 3d of May 1843. 3046. Mr. Young.] Did he weigh your stock ?—Yes. 3047. Mr. Aiderman Humphery.] What did he do that for?—He did it to try if he could not find out some smuggled tobacco upon our premises. 3048. He came to your house in May 1843, and he asked to weigh your stock?—Yes. 3049. What did you say to that ?—I told him I did not know what authority he had to weigh the stock, and he said his authority was an order from the Board of Excise. 3050. Did he tell you why he weighed it?—Yes ; he said he understood that we had some smuggled tobacco. 3051. How would he find that out by weighing it?—He said, that by looking at the books and seeing what quantity of tobacco we had had in, he should be able to find out. 3052. What was the result of that examination ?—The result was, that they could not make out anything against me; but there was information given against me, and they took all the tobacco there was upon the premises away. 3053. What did they do with it when they took it away?—I cannot tell. 3054. They did not summon you before a magistrate ?—No, they served me with an Exchequer writ. 3055. What was the quantity taken away ?—I cannot tell exactly; it was upwards of 3,000 lbs. weight. 3056. Was it weighed before or after the seizure ?—Before. 3057. Did they refer to your books ?—No, they did not refer to my books they referred to their own books. 3058. Did they seize the tobacco the same night?—No, the next day. 3059. And took it to the Excise-office?—Yes. 3060. And then served you with an Exchequer writ ?—Yes. 3061. For what amount?—It does not state any amount. 3062. What did you do upon that?—I went to a solicitor to get him to defend me, and it ended in this, that the Excise agreed to take of me 300 Z. penalty, and I forfeited the goods. 3063. Did you pay the 300 Z.?—Yes. 3064. Chairman.] Why did you pay it without defending it?—Because there was an information against me. 3065. What was the nature of the information?—That I had received into my place a certain quantity of smuggled tobacco; what quantity I never could learn, nor what the exact information given was. 3066. You had actually received some, and therefore you did not like to stand?—I had received some; and knowing that the information was so clear, I thought the best thing I could do was to pay the 300 Z., rather than run the risk of paying 3,000 Z. 3067. Mr. Aiderman Humpheryi] How did you know the penalty was 3,000 Z. r —I do not know that it was; but I know the expense of going into the Exchequer SELECT COMMITTEE ON TOBACCO TRADE. 177 B. quer, if they had found me guilty of smuggling and adulterating ; and when I went to the solicitor there was a large writ, as thick as this, with all the charges against me. 3068. What did they seize ?—They seized two hogsheads, weighing 2,600 lbs., which had paid duty the day before; that tobacco they seized just as it came in from the docks : Mr. Davis was present at the time. 3069. In the hogshead ?—No, the hogshead had been opened ; it was in large cakes. 3070. But it was out of the package?—Yes; there was one hogshead untouched, and I said to the officer, “ If you will be kind enough to weigh that separately, I shall be obliged; this is the permit for that hogshead:” and they put it into the scale, and they said, “ That corresponds entirely with the permit.” 3071. But it was not in the hogshead?—No. 3072. Chairman.] Was the hogshead there, and the permit with it?—Yes, the hogshead was in the passage; the permit had been granted the day before. 3073. Do you mean to say that two of those had been sent in by the broker duty paid ?—Yes. 3074. Could you not give that in evidence ?—Yes. 3075. Why did you not?—Because they stated, if I would pay them 300Z. they would stay all further proceedings against me. 3076. Having 2,600 lbs. weight of regular duty-paid tobacco, and only 400 lbs. smuggled, why should you be afraid of the penalty ?—Because the person who had given information against me was perfectly aware of more than that having been brought into my place; he said he would swear to 3,000 lbs. 3077. Sir C. Douglas.] Was there information given against you for adulteration ?—No, that was the most extraordinary thing of all; there was a charge against me in this Exchequer writ for adulterating at that time. 3078. Chairman.] State what took place from the time the officer came in, he having received information against you ?—I will give you all the particulars of the transaction, commencing from the time of the accident at Leigh, mentioned before. After that time I sent no more tobacco over to Holland, but occasionally bought parcels of Leaf tobacco in London of the same men who been out for me. I bought of them in January, February, March, and April 1843; allot' which I received safe. 3079. Mr. Alderman Humphery.] What amount was there ?—About 3,000lbs-weight a month. 3080. Mr. Ezvart.] What was the loss to the revenue?—Between 4001, and 500Z. each parcel. In May lastyear he had got 3,000 lbs. as near as possible in his waggon; a man going by, appeared to find out what there was in the waggon ; he said he smelt it; he got upon the waggon, and he said, “ Oh my boy, you have something to do here, you will want my assistance; the man gave him a shilling, and he said, “ 1 am not going away with that; I am going to assist with these goods; I know what these goods are ;” and the fellow picks a hole in one of the bales, and gets a piece of tobacco ; and immediately the goods were warehoused, this man went to the carman and said, “ I must have of you a sovereign for my assistance.”' The carman said, “What for?” “Oh,” said the man, “you have been getting some smuggled tobacco in there; I know all about it; I have been in that trade before myself.” The man I believe gave him a sovereign, but I had nothing to do with that; the man was a drunken fellow ; he w'ent and spent a shilling or two in brandy and water, and he came again to the man and said, “ If you do not give me 5Z. I will go and split upon you;” this was about half-past nine in the morning; the man said, “ I shall not give you 5Z.; I have given you a sovereign, and it is more than you are worth.” “Then,” he said, “ if you do not I will make it worse for you.” What does he do, but he goes to the Excise Office, and at 10 o'clock in the morning three Custom-house officers came to my place; I believe they met with some Custom-house officers before they met with any Excise officers; they wanted to examine my stock, and they said, “ We understand that you have been getting a quantity of smuggled tobacco.” “ I never do anything of the kind.” “ We must examine.” “ With all my heart.” “ Have you any cellar ? perhaps the goods have gone down into the cellar ?” We went into the cellar; there was nothing to be seen there except two or three sacks of potatoes; they talked to one another, and said that there was nothing to be seen. One of them 0.38. A a then 30 April 1844. 178 MINUTES OF EVIDENCE TAKEN BEFORE THE B. then said to me, “ I am sorry to give you so much trouble, but T see no grounds ——— at all upon which this information has been given. I am sorry to have given you 30 April 1844. the trouble; I wish you a good morning.” They had scarcely been gone five minutes before three excisemen came, and told me that there was an information against me for smuggled tobacco, and they wished to examine my stock; they went into the same warehouses, and went into the attics, and looked under the beds; they could find nothing; of course they were very sorry to give me the trouble, but they were obliged to do it in consequence of information, and they went away. 3081. In going away did they tell you that they had discovered anything improper ?—No; they said they were sorry to give me the trouble, because they had found nothing upon which the information could be grounded. Then came the collector, a superior officer, he came with the same tale at 12 o’clock, or a little after; he says, “ I must weigh your stock.” That I did not know that the collector or anybody else had power to do. He said, “ I suppose you have no objection ?” I said, “ Not the slightest; you can weigh anything you like in the . place.” “ Very well,” he said, “we will do so.” “Where will you begin?” “Here is a hogshead of tobacco, we will weigh that.” “And here is the permit,” I said, “ we will weigh that first;” and he put the weight down, and it exactly corresponded with the permit. “ Now we will weigh this,” he said, and he weighed all there was in the place; and then he said, “ I must see the book to see the quantity you have had in.” From the books it was found that there were upwards of 30,000 lbs. weight brought in by permit, and he thought that 3,000 lbs. or 4,000 lbs. weight in stock was not too much for that quantity ; but he said, “ I do not know what to do, for my orders are from the Board of Excise to seize the goods upon your premises, but I do not see any ground for it; but,” said he, “ you must let these things remain exactly as they are till to-morrow morning.” I sent to Mr. Davis in the first instance, because I thought the man had no business to weigh the stock, but I had no objection to it. Mr. Davis came, and he said, “ I will swear to that tobacco having paid duty ;” however, they went away, and I left the things as they were. The next morning they came and brought a couple of waggons, and carried them away. 3082. Mr. Aiderman Humphery^ What was the weight they carried away ?— A little more than 3,000 lbs.; 3,100 lbs. or 3,200 lbs.; they then served me with an Exchequer writ, and sooner than go to trial, after finding that this man had laid his information so clearly, in addition to which the carman had been to the Exciseoffice, and I supposed that he might have told them all about it, more particularly when I heard that some officers had been down to the place where those goods had been brought from, and seized there a further quantity. 3083. What weight had you in the house that morning ?—It never was weighed, but I believe there was about 3,000 lbs. 3084. What was the number of bales ?—I cannot tell, because we had been so frightened in consequence of the accident, knowing the thing was most likely to be discovered, that I would have given i,oooZ. to have got quietly out of it; as it was I lost 800Z. by it. The only thing we could do was to get the bales out of the way as soon as possible. 3085. Chairman.'] Is this the only legal process you have had ?—Yes. 3086. Was the permit any protection to the revenue ?—I do not think it was the slightest, for this reason; suppose I call upon a tobacco dealer, and I had in my stock 5 cwt. of tobacco more than I ought to have, if I would take a penny a pound less than the regular market price, that man would take all the risk off my hands and take it into his stock ; the way to do it was to send in 2 cwt. w ith a permit, and immediately on the receipt of that quantity he sent the permit back again under cover, and it was repeated three or four times in the course of the morning. • 3087. Have you yourself repeated that process by permit ?—Yes ; but that is vears ago, because there have been no permits latterly. 3088. If the permits were renewed now, and the same system existed as existed before J 840, would that in any way check smuggling?—I do not think it w’ould in the slightest degree. • 3089. Mr. Ewart.] What is the difference between the old system of taking the survey of the Excise and what you call the present survey?—The old survey was SELECT COMMITTEE ON TOBACCO TRADE. 179 was this : they used to weigh the quantity of goods we had in the place, and take B. an account of it; at present they come to examine the quality of it and receive —----- the permit merely, taking a look round to see what the appearance of the stock is, 3<> April 1844. and that nothing has been brought in in a clandestine way. 3090. They do not weigh unless cause of suspicion arises?—No; formerly they did weigh. 3091. Chairman.] You stated that you gave over being the owner of the tobacco, and that you purchased from the person who brought it over; do you know how many trips he made in the year 1843?—No, I do not know how many trips he made ; that he would never tell me ; but he offered to supply me if I liked with 5,000 lbs. weight per week. 3092. What is the greatest quantity you ever took from him per week ?— The largest quantity that I have ever had at one time was 3,000 lbs. 3093; Have you any means of knowing what quantity he did bring over in the course of the year ?—Yes ; in the beginning of 1843 he had three boats; he used to make not more than one voyage per month with each of these boats, three voyages a month he made. 3094. What sized boats were they ? —I do not know, because the first boat he had was lost. He would bring in each of those boats I should say seven or eight tons. That would be 21 tons in the three boats. There was one of the boats seized a short time ago at Harwich, and there, I believe, she had about seven tons on board. 3095. Do you know her name ?—She was then sailing under a fictitious name, I think ; the Laurel or the Rosemary Branch, one of the two. 3096. Mr. Ewart.] Was there more than one principal in the transaction ?— Three; there were three in partnership. 3097. Chairman.] What quantity did they bring over?—Twenty tons a month in the three boats. 3098. Did they all live in London ?—Yes. 3099. Did you know them personally?—Yes. 3100. Where did they bring the tobacco from?—From different parts on the Continent. Sometimes they went to Rotterdam, and sometimes to Ostend and to other places; they seldom went to the same place twice together. 3101. Mr. Ewart.] Did they bring it in bales?—Yes. 3102. Chairman.] At what price did they sell you tobacco delivered in bales ?— At various prices, from 2$. to 2s. 6d.; 2^. gd. a pound they get sometimes. 3103. Two shillings and nine pence is the highest?—I have never paid more than that. 3104. What is the lowest?—When I have bought it bond jide of them I have never paid less than 2^. 3105. When you bought it yourself, what did it cost you?—One shilling and sixpence. 3106. Including all expenses?—Yes, reckoning nothing for my own trouble. 3107. Do you believe that it can be brought over for i^.?—No, it cannot. 3108. Do you speak of is. 6d. as the average of cost?—No; is. 6d. was the cost of the first transaction, when we were very fortunate; then in the third one it cost me 3s. a pound ; that was in consequence of the accident. 3109. Then is it your opinion that 1 s. 6 d. is the lowest amount at which, taking the risk into account, tobacco can be smuggled ?—I do not think, taking the average, they could do it at is. 6d. I should say it costs them nearly is. gd. This includes the value of the tobacco. 31)0. From what you state of the transactions of those three parties, what would be the loss to the revenue from those three alone?—I take it in round numbers at about 7,500 /. a month ; 90,0001, would be the total amount for the year. 3111. Are they able to go in the winter as well as the summer?—Yes; they like winter better than summer, because it is darker. 3112. Have those parties told you of any losses which they have incurred?— They have only told me of one, and that took place in May, at the same time that goods were seized upon my premises. 3113. Where was that?—In Rochfort. , 3114. Was that to any extent?—They lost 7,000 lbs. weight. 0.38. A A 2 3J15. Where 180 MINUTES OF EVIDENCE TAKEN BEFORE THE B. 3115- Where was it seized?—In a barn, or a stable-yard, at Rochfort; it was ---------- the same place where the goods had come from that I had purchased; and we 30 April 1844. never knew, but we suspected that it was in consequence of some information from the carman. 3116. Do you know of any other parties having vessels of the same kind engaged in smuggling?—I know several of those parties. I have never had any transaction with any of them, but I have had them repeatedly call on me and offer me goods. 3117. Mr. Aiderman Humphery.] Have you ever been on board the boat that you employed ?—Yes. ' 3118. What sort of boat was it ?—A nice sort of pleasure-looking boat; a decked boat, with a small cabin behind. 3119. Chairman.'] Have you known smuggling in any other mode?—Yes, I have seen it brought up in casks. 3120. Where from ?—I do not. know where it has come from. 3121. Landed as what?—As herrings. 3122. Where from?—The boat pretended to come from Yarmouth. 3123. They were landed, where?—At Billingsgate. 3124. Is there anybody at Billingsgate to attend to see whether the casks are really fish?—Yes, I suppose there is. 3125. Have you ever received any in that way ?—No; but I have had it offered to me for sale, and examined it. 3126. Mr. Aiderman Humphery.] Where ?—At the warehouses over the water in Bermondsey-street; they were taken out of Billingsgate, and put into a waggon and taken into the man’s warehouse. 3127. Chairman.] Do you know of any great transactions in that way ?—No, I do not; I have been trying to get a little information, and they thought I was looking rather suspiciously at them, because I had given over buying goods of them since last May, and that has led them to be more cautious in giving me information. 3128. Mr. Aiderman Humphery.] Since you have been exchequered ?—Yes. 3129. Is that, in your opinion, to any great extent?—I do not know that it is ; the other is the principal way in which it is done, in bales. 3130. Do the smacks that come from the north bring any tobacco?—The small boats bring the most. 3131. Have you ever seen any landed yourself at Billingsgate?—No, I have not seen it bond fide landed ; I have seen the carts that have taken it away, and I have seen it when they have got it into the warehouse. 3132. Do you believe that it is carried on to any extent ?—I believe it is. 3133. You cannot tell?—I cannot tell that. 3134. Have you any knowledge of any transactions in steam-boats ?—Anything that 1 have had to do with them has been in smuggling by them, with the same party that went over to Ostend ; he has occasionally brought me a few packages of tobacco by the steamers. 3135. Mr. Ewart.] How are they brought over?—In small parcels, covered with bladder, weighing about 3 lbs. or 41bs. each ; there are 30 or 40 put together in tarpaulins, pitched over to keep the wet out; they are thrown over-board, and then the boats on the look out fetch them. 3136. Have you bought any of those ? —I have not bought any since May last year. 3137. Do you believe that there are any companies now existing for the purpose of smuggling ?—Yes. 3138. Mr. Aiderman Humphery.] In London ?—Yes. 3139. Explain what you mean?—On Saturday last I had a quantity of Negrohead offered me for sale. 3140. By this company ?—By a person belonging to it. 3141. Dr. Eowring.] What was the price?—I told the man I did not buy the article, but I was told that I could have any quantity I liked. 3142. Are large quantities of smuggled Negro-head tobacco constantly in the market here ?—1 dare say at any time I could get 2 or 3 cwt. I do not know of a larger quantity. 3143. Chairman.] SELECT COMMITTEE ON TOBACCO TRADE. 181 B. 3143. Chairman.'] Could you get any quantity of Leaf ?—Yes. 3144. At any timer—Yes. 31 4.5. It is your belief that there are parties as companies who trade in smug* gling to a considerable extent ?—-Yes. 3146. Do you know some of the parties?—I know three of them well. 3147. Dr. Bowring.] Are there any deposits of smuggled tobacco not in the hands of the tobacco dealers ?—Yes. 3148. And do those deposits frequently contain large quantities?—Generally they do. 3149. How long have you known tobacco continue in those deposits?—Seldom long at one time. 3150. Are there any cases in which tobacco is shifted from one deposit to another ?—Yes. 3151. Have you known it to be shifted often?—No, because the moment there is any suspicion they will move it immediately, but they will not let the purchaser know that there is any suspicion. 3152. Has the purchaser no intimation of the locality in which the tobacco is deposited ?—Very seldom. 3153. Are there any cases of tobacco manufacturers buying tobacco in the deposit, and themselves taking the risk of conveying it to their own houses ?— I have done so, and it is one of the cases of purchasing tobacco from this man ; he -said there were six casks of tobacco, part of the goods that came in between January and May. 31.54 . Where were they deposited ?—In a warehouse in Bermondsey-street. 3155- What is the difference of price which you pay for tobacco in deposit and for tobacco delivered in your own warehouse?—I gave him for that tobacco which I got there 2 $. a pound. 3156. And took the risk?—I did not consider at the time that there was any risk; I was not aware that any information had been given to the Excise; the Excise looked after it, but they could not find it; it was gone at that time. 3157. Chairman.] From the experience you have had, as you have ceased yourself to run any risks, can you suggest any mode by which smuggling could be put down ?—I do not think that anything would put down smuggling, except reducing the duty, reducing the temptation. 3158. Dr. Bowring.] How far would you carry the reduction ?— That is a question I should hardly be able to answer; I have thought it over myself several times, whether it would be better to reduce the duty to 1 s. or 2S., and I do not believe that anything would entirely stop smuggling with the exception of a low duty. , 3159. Mr. Villiers.'] Do you consider that there are peculiar facilities in the smuggling of tobacco?—No, J do not think that there are peculiar facilities in smuggling tobacco, but the advantages are very great when it is done ; the temptation is enormous ; when a man can for 40 Z. have the chance of making 1001., it is a very great temptation. 3160. Sir C. Douglas.] Do you think the revenue would suffer from reducing the duty to 1 s. i—I do not think it w’ould. 3161. Chairman.] Have you any idea of the proportion consumed which pays duty, as compared with that which is smuggled ?—No, I have not gone into that; J know that there is a considerable proportion that is smuggled, because I know many instances in which large dealers have sold considerably more of that which was smuggled than of that which had paid duty. 3162. Dr. Bowring.] Have you found in your experience persons among the better class in society who have been engaged in smuggling ?—Yes. 3163. Have you known any cases of persons in opulence having been engaged in smuggling I—I have known cases where persons in opulence have advanced money to those people. 3164. Have they been partners?—They have been partners; they have had nothing to do with the working of the transaction, but they have derived a share of the profits. 3165. Do you know any case in which a company possessing capital have made a division of profits from smuggling at the end of the year?—No, I do not. 3166. You think that each adventure is an object of special division?—It has been with the parties that 1 have been engaged with. 0.38. A a 3 3167« Mr. . 30 April 1844. 182 MINUTES OF EVIDENCE TAKEN BEFORE THE B. 3’67. Mr. Aiderman Humphery.] Are you a maker of cigars ?—Yes. ---------- 3168. What do you think, if the duty on cigars was reduced, would be the effect 30 April 1844. on smuggling ?—I think there are very few cigars smuggled. 3169. You said that you smuggled 30 cases?—Manilla cheroots I smuggled; but there is very little manufacture of cheroots in this country ; we sell our own manufactured cheroots at 6 s. 6 d. a pound. 3170. What is the duty?—Nine shillings and sixpence. 3171. What do you think, if the duty on cigars were reduced, would be the effect upon smuggling?—I think, if the duty on cigars were reduced one-third, it would so injure the trade of the smuggler that it would not answer his purpose, because the risk would be almost equal to the profit. 3172. Would they be imported much into this country?—I do not think it would make much difference in that respect. 3173. Mr. Villiers.] They can manufacture cheaper abroad, can they not?— Yes. 3174. Mr. Aiderman Humphery.] Would it not reduce the manufacture of this country ?—I do not think it would make much difference in the consumption of foreign cigars. I think if the duty on tobacco were reduced to 1 $. a pound, we could compete with the foreign manufacturers, that we should drive them out. 3175. You would not wish the duty on cigars to be reduced, unless the duty on tobacco was reduced ?—Certainly not. 3176. Mr. Foung.] You have discontinued smuggling since the year 1843?— Yes. 3177. That was about the time you were exchequered?—That was the time. 3178. It was from the apprehension that you might be again caught that you left off?—Yes, it was. 3179. Chairman.] You feared that those whom you had employed might inform?—I do not think there was so much risk of that; but the probability was that circumstances had transpired to let other parties into the secret. 3180. Mr. Aiderman Humphery.] How many men do you employ in your -manufacture ?—Men and boys, about 35 or 40. 3181. How many did you employ last May?—Nearly as many. 3182. Did they know anything of the smuggling?—Two of the men ; and they only suspected it. 3183. Have you any clerks ?—No. 3184. Mr. Villiers.] Did you ever know a party that had been detected repeat the offence?—Yes. 3185. Mr. Young.] Were you, before you were exchequered, in as favourable circumstances for smuggling as any party could be placed in at present; were your premises placed well for it?—No, they were not; I could find, if I felt disposed to look out for premises for smuggling, more eligible premises than those in which I was engaged; but the fact was, that I always hated smuggling from the beginning; when I did it, I was always in fear; from the beginning, I only did it in self-defence ; I was a smuggler in self-defence, and at that time I made a little money, and since that I have done nothing but lose ; before I began smuggling, I could not make a living, and therefore I became a smuggler, and I made a little money, but since that, I have been losing. 3186. Then the three years you were at it you were gaining ?—Yes. 3187. Now you are losing money?—Yes. 3188. You do not make a profit?—No, but I will give up the business sooner than smuggle again. 3189. Sir C. Douglas.] Did any parties at the same time take the alarm, and give up smuggling ?—I do not know. 3190. Dr. Bowring.] Does it lie within your knowledge that there are a great many manufacturers engaged in smuggling, as you were?—I am certain of it, because I see those men that I was engaged with weekly, or occasionally, and I talk to them just as I did before, to inquire about the business, and they tell me as usual, and they offer to supply me with any quantity of goods. 3191. Do you know any cases in which a considerable sum has been made by individuals out of the trade by smuggling tobacco?—Yes. 3192. Can you mention any sum that you have heard that any one house has realised ?—So far as the tobacco-manufacturer goes, it would be impossible to tell that. 3193- Mr- SELECT COMMITTEE ON TOBACCO TRADE. 183 B. ~ 3193- Mr. Young.] Can you name any man who has made io,oooZ. by smuggling?—I see a man that I know, who began with very little business indeed, spending io,oooZ. a year. 3194. Mr. Villiers.] Did you ever hear of anybody making money who did not smuggle lately ?—There have been several ways of making money lately, both by smuggling and adulterating. 3195. Sir C. Douglas.] Have you been much concerned in adulterating?— I have not adulterated a bit. . 3196. Mr. Aiderman Humphery.] That is the reason you cannot make any profit by your trade?—Yes. 3197. If persons do not adulterate, they cannot make a profit ?—No. 3198. Sir C. Douglas.] What is the reason that you continue the business if you are losing?—Because I am looking out for something better. A man, when he is engaged in business, and has got fixed, as he supposes, for life, cannot give it up at a moment’s notice. I am looking out for better days : because I lose this year, it does not follow that I lose next. We have times when trade is bad ; there is no accounting for it. 3199. Do you consider that the loss you have been sustaining during the last 12 months, since you gave up smuggling, has been entirely owing to the heavy duty, or is it to be attributed to the bad times ?—I attribute it to the competition of the unfair trader. 3200. The smuggler and the adulterator ?—Yes. Only yesterday I had a sample of tobacco sent to me from Norwich from a man who is in the habit of buying a large quantity from me; along with this was a printed circular, saying, “We guarantee that this tobacco is perfectly genuine,” and the name, and weight of the cask. The man sent it to me, and said, “ This is the tobacco that I am buying at 3 s. sd.” Now the duty is 3 5. 2 d., and when I came to examine that tobacco, I could see a quantity of adulteration in it. 3201. Mr. Aiderman Humphery.] What is the amount of duty you pay to Government ?—This last year 23,000?. 3202. Sir C. Douglas.] Have you made any bad debts during the last twelvemonth ?—I do not consider a great many ; not above the average. 3203. What is the average ?—About 300Z. a year. 3204. Can’ you detect adulteration in tobacco ?—I do not know ; I think there is greater difficulty than many suppose. 3205. You can, as a tobacco manufacturer, detect it yourself?—It depends upon the article that is used ; I can detect many things; but there are several things which it is impossible to detect, except by analysis, and that I scarcely could detect in many instances. 3206. In buying tobacco, if adulteration was carried on to any great extent, do you think you could tell whether it was adulterated tobacco that was offered for sale ; suppose it was 30, or 35, or 40 per cent. ?—I think I could, if it was adulterated to that extent. 3207. Chairman.] Five or to per cent., could you detect?—No; there is one article that has been frequently used, chicory, anybody could detect that; that was used to add to the weight; but when they use saccharine matter or dry leaves it would be very difficult to detect it. 3028. Sir C. Douglas.] Do you conceive that the public taste is in favour of adulteration ?—I should say that the public taste is in favour of adulteration by sugar to the extent of 10 per cent.; more than that would be an injury to it. 3209. Do you think that tobacco may be adulterated to suit the public taste, with sugar and other matter, to the extent of 20 per cent?—No, I should say 10 per cent is the utmost that ought to be used. 3210. And that sugar ?—Sugar, or some similar article. 30 April 1844. 0.38. A A 4 184 MINUTES OF EVIDENCE TAKEN BEFORE THE Veneris, 3° die Maii, 1844. MEMBERS PRESENT. Mr. Beckett. Dr. Bowring. Mr. Darby. Sir C. Douglas. Mr. Chancellor of the Exchequer. Mr. Joseph Hume. Mr. Aiderman Humphery. Mr. Smythe. Mr. Young. JOSEPH HUME, Esq. in the Chair. Mr. Thomas Huxley, called in ; and further Examined. Mr. T. Huxley. 3211. Chairman.] HAVE you anything to state to the Committee respecting ---------- the seizure of alleged adulterated tobacco, prepared by you, and seized from one 3 May 1844. of your customers?—I have merely to state the fact that five ounces of tobacco were seized from a small customer of mine about a month since. 3212. What is the name?—Ann Hodges, High-street, Poplar. When I heard of the seizure I took it for granted that the officers had imagined it to be adulterated, and that on trial they would discover it to be pure tobacco ; therefore I took no notice of the circumstance till this letter was placed in my hands by my young man, who goes round to call upon my customers. The letter is to this effect, directed to Mrs. Hodges: “ The Commissioners having had under consideration a statement from their officers, relative to the seizure of a quantity of adulterated Roll tobacco found on your premises, I am directed to caution you strictly not to purchase any more such tobacco. Your obedient servant, J. Clayton Freeling.” He is the secretary to the Board of Excise. 3213. What did you do in consequence of that?—I went to the Board and requested an interview with Mr. Wood. I went three times before he happened to be at the Board, and after waiting some time to see him he sent Mr. Steele, one of the surveyors-general (the gentleman who attends Mr. Wood here), and I mentioned the circumstance to him, and stated that I wished to set myself right with the Board; that I was quite convinced there was no adulteration in that tobacco, and I thought the best course for them to pursue for my protection would be to send to examine my stock; that I would much prefer having my stock seized on my premises, than when it arrived at my customers, and was distributed amongst the goods there; and he said that the two gentlemen who seized this tobacco were now in the country, that he had looked for their papers, and could not find them; that on their return home it should be stated to them, and they . would see into it, and no doubt set the matter straight: that was his expression, I think. 3214. Did you request him to analyze it?—No, I did not. 3215. What did you request him to do?—Merely to come and examine my stock. I have a sample of the same tobacco in my pocket now. 3216. Are you prepared on oath to state that that was pure tobacco?— Quite so. 3217. And your complaint is that they have taken it from the retail dealer to whom you sent it without analysis?—I am not aware whether they analyzed it or not; but they have pronounced it in that letter to be adulterated Roll tobacco; therefore I assume that they were satisfied in their own minds on the fact that it is adulterated. 3218. Have you a sample of that tobacco here ?—Yes.—(The Witness produced a sample.) 3219. Mr. Aiderman Humphery.] Is this the same sort?—Part of the same stock. 3220. Dr. SELECT COMMITTEE ON TOBACCO TRADE. 185 3220. Dr. Bozvring.] Is it part of the same parcel?—I cannot say that it is Mx. T. Huxley. part of the same ball; the tobacco is put up in balls of five or six pounds each. —----- 3221. Mr. Aiderman Humphery.] Suppose Mrs. Hodges should have bought 3 May 1844. of some one else, can you swear that the tobacco they seized is the tobacco you sold her?—No. 3222. Dr. Bowring J] Have you seen the tobacco that they seized ?—No; I have had no opportunity of seeing the tobacco that they seized, but she delivered my invoice, and 1 saw in the hands of Mr. Steele, at the Excise-office, my invoice of that tobacco; it was only half a pound. 3223. Chairman.] And she declared that she had had it of you?—Yes; and I believe she does not deal with any other person. C. called in ; and Examined. [The Resolution to which the Committee had come was read to the Witness.] 3224. Chairman.] IN what business are you ?—The tobacco business. 3225. Where do you reside?—In the east of London. 3226. How long have you been in that line ?—About 24 years. 3227. Do you manufacture cigars?—Yes. 3228. Have you had any knowledge of any contraband transactions in tobacco during your time ?—Yes. 3229. Will you state any that have taken place within the last three or four years?—In 1841, I had some business to transact in Rotterdam, and I had to take a warehouse for that expressly. 3230. Was the warehouse taken in the way of your trade?—Yes, the cigar trade; and after I bad been there a year, or a year and a half, I found that they were smuggling cheroots from Holland into England ; and I also found that they were not smuggling cigars, because there is greater risk of damaging them ; and I did, with two others, smuggle, I should think, about six tons of cigars, from 1841 to 1843. 3231. What cigars were they ?—They were Havannah cigars. 3232. How did you manage that ?—They were shipped under bond from London to Rotterdam. 3233. By you?—No, for me. 3234- Shipped to your address?—No. 3235. Dr. Bowring.] Were they shipped by a regular broker?—Yes. 3236. Mr. Beckett.] To the address you had given?—Yes. 3237. Chairman.] Were they shipped all in one quantity ?—No, at different times; that is, between 1841 and 1843. 3238. Mr. Aiderman Humphery.] Did you smuggle them into Rotterdam?— No, a small duty was paid on them; they were packed as merchandise, and sent to London. 3239. Under your superintendence?—Yes. 3240. How did you pack them?—In cases. 3241. As what merchandise?—Sometimes one thing and sometimes another; sometimes knives or anything, it did not signify. 3242-43. Chairman.] Were they brought by regular traders, or by steamers, to London?—By steamers. 3244. Were they consigned to anybody in London?—Yes; but there was no direction given ; they were to be left till called for. 3245. Dr. Bowring.] With marks on the packages?—Yes. 3246. The bill of lading merely being A. B. to order?—Y'es. 3247. Mr. Aiderman Humphery.] Where were they landed?—At a sufferance wharf, and then I had them sent to my place in London. 3248. They arrived, you say, by the steamer; how were they got out of the steamer to the wharf, without being examined or the duty paid ?—The Customhouse broker has the bill of lading, and he knows the particulars as to the cases, and it is represented to be merchandise, that is, knives or forks, or anything in that shape, and he passes them. 3249. Chairman.] Do you mean to say that he passes them to your house without your having anything more to do with it?—Yes. 0.38. B b 3250. What C. Digitized by Google 186 MINUTES OF EVIDENCE TAKEN BEFORE THE C. 3250. What do you pay for that?—That depends upon circumstances, upon •-------- how much he knows, because it lias sometimes been done, the broker supposing 3 May 1844. the thing to be the article described, because they do not always turn the things out of the cases, even at the sufferance wharf, if they do not suspect anything. 3251. Dr. Bowring.'] It is entered at the Custom-house as merchandise, and pays duty as merchandise ?—Yes. 3252. And the agent clears it as merchandise?—Yes. 3253. Chairman.] What did you pay for clearing any of those packages?— Sometimes 20Z., and 25 Z., and 30/. 3254. For the lot?—Yes, but that is not all; I must make an observation, that the sufferance wharf is the very best place in England for persons to smuggle at. It has jUst come to my memory I had a case out of this parcel, a very large case too, of cigars. 3255. In what year?—In 1842. There is one case measures perhaps 8 feet long, 3 feet wide, and 4 feet deep; now I will take another case, with the same mark as there is on that, and that case shall measure perhaps 18 by 18, and the small case is looked to by anybody on the wharf, and the large one is taken away, and the small one is left. 3256. Dr. Bowring^ But that must be done by collusion ?—Certainly. 3257. Mr. Aiderman Humphery.] You say that the sufferance wharf is the best place for smuggling; which side do you mean ?—Both sides. 3258. Why do you think the sufferance wharfs are more eligible for smuggling than any other place; do you mean more eligible than the docks or legal quays ? — Yes, or any other way of smuggling. 3259. Why do you speak of the sufferance wharfs?—Because I know more of them. 3260. Do you know the legal quays?—Yes, I call them sufferance wharfs. 3261. Do you mean by sufferance wharfs the wharfs from London Bridge to the Tower, called legal quays?—Yes, and I understand the other side as well. 3262. Chairman.] Will you state what was the amount of revenue lost to the country by those six tons of cigars that you smuggled ?—£.5,900. 3263. Have you know n any smuggling of Leaf tobacco ?—Yes. 3264. State when?—Between 1842 and 1843 > I have sold myself sometimes seven, and eight, and five tons of smuggled Leaf tobacco a week. 3265. Sold to the trade?—Yes. 3266. Without the agency of a broker ?—Yes. 3267. How did that come to your premises?—It was brought to me as sample, and when it was brought to me as sample I purchased it. 3268. By whom was it brought?—By the smuggler. 3269. Do you know him as such ?—Yes. 3270- What amount do you pay for it in that case?—It depends partly upon the condition ; sometimes it is rather damp, then we do not give more than 2 5. ^d. for it, and when it is dry we give 25. 6d. 3271. Is that the outside price you give, 2 s. 6d.1—Yes. 3272. How is it brought to your premises?—It is not brought to my premises ; when it is landed 1 send a cart for it. 3273. Do you send to the depot?—I send to the wharf. 3274. Where it is landed ?—Yes. 3275. What quantity have you sold during 1842 and 1843 ?—I think I have sold 12 tons a month. 3276. For how many months ?—I think 13 or 14 months. 3277. Was any seizure ever made on your premises?—Never. 3278. Have you ever lost any tobacco?—Never. 3279. Mr. Aiderman Humphery.] Have you ever been suspected?—Yes. 3280. Chairman.] Did you ever buy the tobacco before it came to England, or did you merely buy it on being presented to you by sample ?—Not Leaf tobacco, I have shipped cigars and cheroots. 3281. What is the quantity you used to receive into your house?—I never had the tobacco in my house. 3282. How did you sell it ?—By sample. 3283. You bought it by sample, and sold it by sample?—Yes. 3284. Then you undertook to deliver it ?—Yes. 3285. Had SELECT COMMITTEE ON TOBACCO TRADE. 187 3285. Had you any Custom-house order?—No. C 3286. Is not it requisite when the tobacco goes from the wharf to have an ———. order?—No; the tobacco is not allowed to go to the wharf if it is known ; it is 3 Ma* 184+' not usual to take it to the wharf. 3287. To what class of people did you sell it?—To the manufacturers. 3288. Did they know that it was smuggled ?—Certainly. 328g. At what rate did you sell it to them?—Two shillings and nine pence. 3290. Your profit then was 3 J. a pound ?—Yes, hardly that; but I did a large business. 3291. Did you find every facility to dispose of it?—Yes; I had no trouble at all. 3292. Was any quantity of the tobacco you had sold ever seized, to your knowledge ?—Never. 3293. Were these transactions done in the day or night-time?—In the daytime. 3294. In what packages did you send them ?—Generally casks ; but it has been sent in different packages; sometimes in the shape of piano-forte cases; that was found to answer very well a good many times. 3295. Do you know from what vessels they were landed from the wharfs?— Those parcels that I had to do with during 14 months or thereabouts were done wholly and solely, 1 may say, by a billyboy; and such a thing was hardly ever known before, and that is the reason why she was so successful, for, I believe, during the whole of the time, she went across to Jersey, a thing unknown before. 3296. All the tobacco you speak of came from Jersey?—Yes. 3297. But you had nothing to do with bringing it over?—No; all I had to do was to sell it here. 3298. Were you ever at Jersey?—Yes. 3299. Did you know the person at Jersey who sold it, or only the person who came to you?—The person who came to me; he had a place there of his own. 3300. You say cases ; what size were they?—Cases and casks. 3301. Of the size of a hogshead?—Very nearly the same size; they will hold from 700 to 800. 3302. Are there any goods carried from England to Jersey in that kind of cask, or how do they get the casks?—I do not know that. 3303. They are not returned casks ?—No, not that I am aware of. 3304. Do you take upon yourself to say, that for 12 or 14 months you carried on that business without being detected ?—Yes. 3305. Did you ever make a calculation of what the duty would have been on that tobacco which you smuggled during the years 1842 and 1843 ?—I may have done that, but I am sure I forget. 3306. Mr. Aiderman Humphery.~\ Can you state the amount of profit which you yourself made from those 12 tons ?—I have reckoned it often enough ; but 1 do not remember it at this moment; it was only ^d. a pound that I had. 33°7- Chairman.^ Is that the ordinary profit to those who buy and sell smuggled tobacco ?—That I am not aware of; the profit greatly depends upon the quantity that the party sells; for instance, if I was to go to a place, and sell them only 2 cwt. or 3 cwt. of tobacco, I should expect 3^. for it; but where I have a customer that takes a large quantity, of course I let him have it at a lower price. 3308. What is the largest quantity you ever sold at one time to any one man ? —Three tons. 3309. Was that delivered at one time ?—At twice. 3310. By means of your own cart?—Not my own cart, but by a cart that I sent. 3311. Have you known any other way in which tobacco has been smuggled? —Yes, stalks I have known smuggled. 3312. How were those imported ?—In baskets. 3313. In what way ?—The frame of the basket has been made to measure six or seven feet and about three feet broad ; each of the bottoms of those baskets will weigh 75 lbs., and there are two bottoms in the basket. 3314. Where are the baskets made ?—In Holland. 3315. How are they brought over?—On board the vessel; they are placed on deck ; the bottoms of the baskets are made of tobacco stalks. 0.38. b b 2 3316. So Digitized by Google 188 MINUTES OF EVIDENCE TAKEN BEFORE THE c. 3 May 1844. 3316. So as to weigh 75 lbs. ?—Yes, each bottom; that is 150 lbs. the two bottoms. 33>7- When was that done?—In 1842. 3318. Have you ever known any of them seized?—Never one of them, they were all brought to the Custom-house. 3319. And landed from the steamer?—Yes. 3320. And cleared as-----?—Yes. 3321. Sir C. Douglas.] Is that the usual way of smuggling tobacco?—No; it is unusual. 3322. How is it that it is so unusual, when you say it was done in 1842, and in every case it was perfectly safe?—I speak only of what I have done myself; I have a basket now with the bottoms out. 3323. Mr. Aiderman Humphery.] You say 150 lbs. weight; those baskets would hold a great deal of-----?—Yes. 3324. Would not the Custom-house officers detect the addition to the weight upon lifting them ?—No. 3325. Dr. Bowring.] Is there any great difference in the weight of those baskets ?—I should say a good deal. 3326. Mr. Aiderman Humphery^] Did not the officers lay hold of them r— Yes; and the basket was so heavy, that they could hardly shove it over, and I think, if I am not mistaken, Mr. ------- was the party who attended the examination. 3327. Sir C. Douglas.] Was there any understanding between the Customhouse officer and yourselves?—No, it was one of the porters who attended the baggage warehouse; they are not regular Custom-house officers; it was one of those that shoved this basket on one side. 3328. Chairman.] And you mean to say that you have yourself imported stalks in that way?—Yes. 3329. Mr. Aiderman Humphery.] In one basket?—In a great many baskets; I have one basket left hanging up in my cellar. 3330. What did the stalks cost you ?—Seven farthings a pound in Rotterdam ; that is about 1 Jrf. here. 3331. How many have you received by any one vessel ?—Three hundred pounds. 3332. Then the baskets came two at a time ?—Yes. 3333* Have any of them been ever seized ?—No. 3334. Dr. Bowring.] In order to cover the stalks which were introduced in those irregular baskets, was there other--sent at the same time in ordinary baskets ?—No, I had nothing to do with any others. 3335. Mr. Aiderman Humphery.] Was there----------on board the steam-vessel in the same description of baskets?—No. 3336. What sort of baskets are those in which---are sent ?—I have seen them sent in high baskets with two tiers. 3337* Dr. Bowring.] Did not you endeavour to make the external appearance of your baskets of the same description as the ordinary baskets ?—Some of them do, but all do not send in that way, but they had the appearance of many that were sent over. 3338. Mr. Aiderman Humphery^] Did the --------go into the baggage warehouse?—No, they were sent away immediately. 3339- Where did they go to when they came on shore ?—To the Custom-house, inside the railings. 3340. Not into the warehouse?—No. 3341. Then they were put into a cart and carried away ?—Yes. 3342. Did you take them by your own cart?—Yes. 3343. Mr. Chancellor of the Exchequer.] Did you pay the duty upon the ---------?—Yes. 3344. Mr. Aiderman Humphery.] What did you do with the-------?—Sent it to------. 3345. Did you send it to market in your own name?—Yes. 3346. Chairman.] Can you state any other way in which smuggling of tobacco, either manufactured or Leaf, has taken place to your knowledge, in which you have yourself been engaged ?—I cannot say that I know how any other has been done ; but that I have had plenty of other tobacco is the fact; but I have not smuggled, nor do I know how it has been smuggled. I have purchased plenty of Negro-head that has been sent from the country in the shape of cheese and twelfth cake, weighing SELECT COMMITTEE ON TOBACCO TRADE. 189 C. •weighing about 30 lbs., with brown paper about it, and delivered by the errand cart. 3347. Will not the smell discover it?—No, it is very dry. 3348. At what rate do you buy the Negro-head ?—It depends upon the con--dition. 3349. You mean foreign Negro-head ?—Yes. 3350. You never bought any Negro-head manufactured in England ?—No. 3351. You say that it has been sent from the country; what part of the country do you allude to ?—I do not know exactly what part; I bought it in London. 3352. Mr. Chancellor of the Exchequer.] Where was it sent from ?—I do not know. 3353* Chairman.] Was it offered to you on sample ?—Yes. 3354. Mr. Chancellor of the Exchequer J] Who offered it to you as sample ? -—I suppose the smuggler. 3355« Chairman.] You knew the man from his frequently coming to you ?— Yes'. 3356. Have you often offers now when you do not wish to buy?—Many. 3357- Suppose that you wished to buy this week, or to-morrow, five tons of tobacco, could you buy it?—If you could give me two or three days to buy it in, I could do it. . 3358. If the Chancellor of the Exchequer will give you a commission to send five tons of smuggled tobacco to the Treasury in the course of a few days, would you do it?—Yes; I was going to make an observation upon the Negro-head; I ■had 800 lbs. of it. 3359. In what year was that?—That must have been about eight or nine months ago. There was something very particular about that, for I had at the same time 350 lbs. of foreign snuff, and it was followed by two Custom-house officers. The man I bought it of walked in with one parcel in his hand weighing about 20 lbs., and the Custom-house officer followed him. I was going out of the house to the warehouse, and I saw this man, but did not know him to be a Custom-house officer. I asked him what was his pleasure ? and he said, “ I thought it was a thoroughfare.” He was a respectable-looking man ; he had an umbrella in his hand. But the man I bought it of was satisfied, and continued sending the snuff and tobacco in. It had not been in a quarter of an hour before this man, the Custom-house officer, and a brother officer, with a Lambeth-street non-commissioned officer, a man who had been in the service, and whom they knew, I suppose, and with them a policeman, came in, and asked for me. I saw them ; they said, “ We want to search your private house.” I said, “ Very well.” So they went in and searched the private house, and came out again. 3360. Is your private house above your warehouse ?—It is adjoining. He said, “ It is very strange ; I know it came here; it came in a cab.” I said, “ I think ■you must have made a mistake.” “ No,” he said, “ I have not.” I said, “ Will you walk into the warehouse, and have a look there.” He said, “ It is like looking for a needle in a bundle of hay, to look there for it.” I said, “ Will you smoke a cigar, gentlemen?” He said, “No, rather not.” But, however, they were very pleasant and very gentlemanly, and walked out, and they spoke to this officer, belonging to one of the offices, the policeman; and if they stood there a minute, I should suppose they stood’there about 10 minutes conversing: it appeared like 10 hours to me, for they stood within two feet of the whole lot of tobacco and snuff; and in that place, where the tobacco was, there was a large fire, and two men at work taking the lead off, and throwing it into the fire; the tobacco was in lead, and after the lead was off, it would be some trouble for them to prove that it was smuggled snuff. 3361. Mr. Chancellor of the Exchequer.'] What was the date of that?—It was eight or nine months ago. 3362. Mr. Aiderman Humphery.~\ What was the quantity ?—800 lbs. of Negrohead, and 350 lbs. of Rappee snuff. 3363. Sir C. Douglas.] Did the officers do anything more ?—Nothing more. 3364. They went away ? —Fortunately they did. 3365. Mr. Aiderman Humphery.] You said that when the lead was off they could not have known it was foreign snuff. If they had seized it, would not they have required you to show where you got it?—Yes; if they could swear it was foreign, but then they would not venture to do that, I think. 0.38. b b 3 3366. If 3 May 1844. 190 MINUTES OF EVIDENCE TAKEN BEFORE THE C. 3366. If they had done that, what would have been the result; you must have ——— shown your books, must you not?—They might have required me to do that. 3 May 1844. 3367. They have never made a seizure on your premises?—I never bad a seizure made yet. 3368. Chairman.] Have you had any transactions since that period ?—Not of great importance. 3369. Probably you can state what you paid for that Negro-head ?—Half-a-crown I think it was. 3370. And for the snuff?—The snuff was 3 $. 3371. Do you find any difficulty in distinguishing foreign Negro-head from English Negro-head?—No, I think not. 3372. Dr. Bowring.'] Is there any Negro-head made in England?—Yes, plenty. 3373- Chairman.^ Can you offer any suggestion as to the best mode of preventing smuggling?—I will defy all England to do it, unless you make a reduction of the duty; even the permits and certificates only assisted the smuggler. 3374. Mr. Aiderman Humphery.'] What would be the amount of duty that you think would prevent it?—A shilling duty would never induce the smuggler to embark in smuggling. 3375* Would is. 6d.l—I think it would not. 3376. Mr. Chancellor of the Exchequer.] Why would not is.: it might be brought in the bottoms of baskets ?—Yes, it might be brought in that way. 3377- Chairman.-] Are you able to state what is the average expense, taking into consideration all the risks of smuggling such a quantity as passed through your hands in 1842 ?—I cannot tell from calculation what would be the expense, but I can tell you what I have heard from others; they say that it is nearly 2 s. the cost price, and all expenses. 3378. Then they only get 6d. ?—That is what they say; but I should rather believe that their profit is more than that. 3379. Dr. Bowring.] What do you think is the cost of importing smuggled tobacco ?—I should think it costs them i s. a pound at least, independently of the price of the article. 3380. Mr. Aiderman Humphery.] What did it cost you for smuggling those baskets of stalks beyond the seven farthings ?—I had persons twisting in Rotterdam at so much a week. 3381. What was the cost of bringing the stalks from Rotterdam to your house ? —A mere trifle. It might have cost me 6d., certainly not more. 3382. If there was a shilling duty, do you think that you would smuggle in that way?—No ; I do not consider the smuggling of stalks is a thing that would last. 3383. Mr. Smythe.] Stalks are now entirely prohibited?—Yes. 3384. Dr. Bowring.] Is the demand for stalks limited ?—There is a large demand for stalks. 3385. Chairman.] You say that you think that nothing but reducing the duty will prevent smuggling; you know the survey which the Excise had before 1840; if that survey was re-established, and strictly followed out, would that, in your opinion, prevent smuggling?—It might stop it a little, but never prevent it. 3386. What are the class of people, to your knowledge, who sell smuggled tobacco?—Some of them are gentlemen of property. 3387. Have you known them in the course of your transactions?—Yes, I knew one or two. 3388. You were known to them as buyer and seller ?—No; they did not know me, I think, but I knew them. 3389. Dr. Bowring.] Have you known any instances of considerable fortunes made by smuggling tobacco ?—I look upon it as gambling. 3390. Have you known cases in which large fortunes have been made ?—Y es. 3391. Mr. Aiderman Humphery.] You mean by gambling, that if they get it one day they lose it the next ?—Yes. 3392. What duty do you annually pay the Government upon tobacco?—From 8,000 I. to 10,0001, a year. 3393- What is the quantity which you manufacture which is smuggled r—I do not manufacture any smuggled; all that I manufacture has paid duty. 3394. What do you do then when you get smuggled tobacco ?—I do not take it home. 3395* But stalks you do take home ?—Y'es. 3396' What do you do with them ?—Sell them as a manufacturer. 3397- Dr- Digitized by GOOQle SELECT COMMITTEE ON TOBACCO TRADE. 191 C. 3397. Dr. Bowring.] Then the trade that you carry on under your own roof is a legitimate one ?—Yes. 3398. Mr. Aiderman Humphery.] With respect to the stalks that you brought home, were not the parties that you sold to, knowing the quantity that you made use of in your manufacture, sometimes astonished that you sold so large a quantity of stalks?—No; for I am allowed to purchase any quantity of stalks from other manufacturers, and sell it again with my own. 3399. Then the trade would know you as a large dealer in stalks?—Yes. 3400. Mr. Smythe.] Are your stalks very much dried?—Yes. 3401. By drying your stalks, you can use a greater quantity of tobacco ?—Yes ; that was why the system was so bad; because they cannot arrive at the proper quantities either of increase or decrease of the snuff or Leaf tobacco; it is impossible. 3402. Chairman.] The account which was formerly given varied so much that there was no standard ?—Exactly ; 1 do not believe there was a manufacturer that ever cleared an operation correctly. 3403. Mr. Chancellor of the Exchequer.] The reduction of the duty would not affect that part of the question at all ?—No. 3404. Sir C. Douglas.] What was the expense of importing 700 lbs. of tobacco in the baskets you alluded to ?—About 4 Chairman.] What was the nature of the wrong permits ?—The practice was formerly, if a person had a considerable decrease in his stock, to grant a permit to other parties who perhaps wanted to take some in; I do not know exactly what it might be for; and it was for that I got a permit, and sent tobacco to other parties. 3600. Could you ever be required to send a permit to another manufacturer, except to cover contraband tobacco; do not you know that that was the purpose for which permits so sent were always used ?—At that time there was a certain per-centage allowed, and they might possibly make more, and they might want a permit to cover the excess and prevent detection. 3601. Mr. Aiderman Humphery.] Were permits ever fabricated?—No, I never knew of any ; the Excise always made out the permit. 3602. Sir C. Douglas.] Did I understand you correctly, that you have been under prosecution only once at the time when you have given information to the Excise, and that that was some time ago?—Yes ; that was 10 or 12 years ago. 3603. Have you not given information during the last month ?—Yes. 3604. During that time, when you have given this information, have you not been under prosecution?—Yes; but not since that time of which I spoke, 10 or 12 years ago. 3605. Now you are under prosecution?—Yes. 0.3 8. c c 3 3606. Mr. 3 May 1844. Digitized by Google 198 minutes of evidence taken before the D. 3606. Mr. Darby.] You say you have been fined more than once?—I have ——------- been. 3 May 1844. 3607. In each case in which you have been fined has the matter been compro- mised ?—It has. 3608. You say you gave information to the Excise in one case where you were under proceedings yourself; was that in order to effect a compromise with the Excise?—Yes, it was, in a measure. 360g. What was your object in giving information when you were not under prosecution ?—Because I wanted, if possible, to put a stop to smuggling; I found that everybody was buying smuggled tobacco, and that it was impossible to carry on the business in a legal way. 3610. Were you not engaged in smuggling at the time ?—No. 3611. If the full penalties were required by the Excise, do you think it would have stopped smuggling ?—No, I do not think it would; it would stop it with some, because it would ruin them; but others would begin again, and run the risk. 3612. If it were known that no cases were compromised, would it not have the effect of stopping smuggling?—It would stop the parties themselves, because they could not pay the penalties ; they would have to be imprisoned. 3613. Sir C. Douglas?] Have you ever given any information to the Excise or Customs to which you have not annexed some conditions ?—Yes, I have. 3614. Chairman.] You were asked what induced you to give information; yon said you had given it in your own defence ; what are we to understand by that ?— Because I wanted to put a stop to smuggling as far as possible; other people were getting smuggled tobacco, and I found that I must either give information and have it stopped, or do it myself. 3615. Since that transaction near Hull, have you had any transaction yourself? —No, not since last August. 3616. Do you know of any other smuggling transaction?—Yes, I know what is going on. ' 3617. State what is going on in the smuggling way ?—There are others which I had myself. 3618. Will you state any others you had?—In October 1841 a fishing-vessel from Feversham went across to this Brewers’ Haven in Holland, and took in a quantity of tobacco-stalks, I think about 5,000 lbs. weight, and came and landed them at Stone Creek, in the Humber, about 15 miles below Hull, and they all went to London and Sheffield. 361g. Were any of them seized?—No. 3620. Had you any portion of them ?—No, not one. 3621. How do you know it took place?—I had to do with it; I had a part of the profit arising from it. 3622. How many were engaged in the concern besides yourself?—I think there were two or three. 3623. Mr. Chancellor of the Exchequer.] Manufacturers ?—No. 3624. Chairman.'] Where did you get the tobacco from?-----------went across to Rotterdam and bought it. 3625. What bargain did you make with regard to the vessel ?-----made the bargain with the vessei; I did not know the parties: they were to have too?, for bringing this quantity across. 3626. What profit did you make by the transaction?—I do not recollect. I think we got about 25. 6d. or 25. Scl. a pound. I should think the profit would be 250Z. altogether. 3627. Mr. Aiderman Humphery.] After paying the men iooZ.?—Yes. 3628. Chairman.] Has the master of the vessel made any other trips ?—Yes, he went again and fetched another quantity in February 1842. 362g. Was that on your own account?—Our joint account. 3630. Was it Leaf, or Cut, or Shag?—It was Shag and stalks. 3631. What became of that?—The Shag tobacco was sold among the dealers in Lincolnshire. 3632. Where was it landed?—At the same place, in Stone Creek. 3633. Did you go to see it yourself?—No, I did not. 3634. Who managed it?---------and another man. 3635. Mr. Chancellor of the Exchequer.] This last cargo was manufactured tobacco ?—Yes, and stalks. 3636. Chairman.] SELECT COMMITTEE ON TOBACCO TRADE. 199 D. 3636. Chairman.'] What did you pay for the Shag tobacco?—I think about 8d. or gd. a pound. 3637. And what did you sell it for?—I do not know. I had nothing to do with the selling of it. I got none of the profit upon that; it was merely on the stalks that I got a profit. 3638. How did you get profit upon the stalks and not upon the Leaf ?—Because the Shag tobacco was another person’s private concern. 3639. Did you advance any money upon that occasion ?—Yes, on the stalks, before the vessel went. 3640. Did you take the risk?—Yes, I took the risk across. 3641. What was the profit on the stalks?—The stalks cost 21 d., or something like that, on the other side ; and I think the profit altogether would be 300 I. for the whole quantity, without the Shag. 3642. Was that all your speculation ?—No ; I had only part of it. 3643. But that transaction you know of, as having participated in the profits of it ?—Yes. 3644. Did you know when the vessel went off?—No, they did not let me know; she generally went from Feversham, 3645. Mr. Aiderman Humphery.] The first vessel that went from Feversham brought 5,000lbs., and you sold it at 25. 6d. a pound?—Somewhere thereabouts; 2s. 6d. or 2 $. 8d. 3646. And the profit upon that was 250Z. among all of you ?—Something thereabouts; but then there were the expenses of the carts. 3647. You first of all contracted that the vessel should go from Feversham to Rotterdam and back to Hull for tooZ.; what did you give for the tobacco at Rotterdam?—It cost about another 100Z. or 120Z; then there was the expense of getting it down in boats from Rotterdam to the place at which it was shipped. 3648. That would make 220Z. ; what would it cost you here getting it on shore and conveying it to the different warehouses ?—I cannot say ; there is a considerable expense with that. 3 649. But after it was all done it left you 2 5 0Z. profit?—I understood so; but I did not keep the accounts;-------kept the accounts. 3650. If the duty had been 1 s. could you have smuggled it at all ?—No, not to pay us. 3651. If it had been i^. 6d. could you have smuggled it ?—I think not. 3652. Chairman.] Did you have any other transactions ?—That was in February 1842, and all was landed safely. I forgot to say that in that case the vessel lay alongside the revenue cutter all day; there came on a snow storm. 3653. She was not visited ?—No. Then in May 1842 the vessel came across again with a different captain ; she came with a quantity of Leaf and stalks, but did not land them at the same place ; she came right up to Hull and lay among other vessels close to the docks the whole day, and then after it was dark she went down with the tide about two miles below FIull, and landed them there, on the Humber side; they then put the bales in carts and carried them to a place called 3654. Did you yourself go there?—No, I did not. 3655. Did you know at the time that the transaction was going on ?—I knew that it was to go on. 3656. Did not you know when the vessel arrived in the Humber ?—No. 3657. When were you acquainted with it ?—The next morning. 3658. Who took it away from------?—A carrier. 3659. Do you know what he was paid for the risk he ran ?—He was to have 20 Z. or 25 Z.; he brought part of it to Hull, the remainder was fetched by a truck. 3660. Did you get any part?—I got a part. 3661. Was it Leaf or Cut?—It was Leaf and stalks. 3662. Did you lose any part?—None at all. 3663. Was any part of the cargo lost?—Not any. 3664. Had you any after that?—In the month of November 1842 a different vessel from Feversham, called the Hazard, a fishing boat (I did not know the name of it till after she was taken), went from Feversham again, and fetched a quantity of Leaf and stalks, and some tea, I think. 3665. Do those vessels bring spirits?—Occasionally, not much. 0.38. c c 4 3666. What 3 May 1844. 200 MINUTES OF EVIDENCE TAKEN BEFORE THE p.-------3666. What articles have you known smuggled besides tobacco ?—Hardly any----------- thing but tobacco. 3 May 1844, 3 6 6 7. Mr. Chancellor of the Exchequer.] Do you know what quantity of tea she brought ?—I do not; she intended to land her cargo on the Humber side, at a place they call Paul, where several shrimp boats stop, but in consequence of coming up too late in the morning she proceeded further up the Humber towards a place they call Barton, on the opposite side to Hull, and during the night a vessel went from the harbour at Hull alongside of her, and took out the biggest quantity, and it was put into casks on board his own vessel and landed in the morning on a wharf in High-street, at Hull. 3668. Was it transhipped from the Hazard into another vessel ?—Yes ; and the other vessel came into the harbour at daylight, and landed them. 366g. The transhipment took place at night?—Yes. 3670. Chairman.] They put the tobacco into casks on board the other vessel ? —Yes- . . .3671 . Did you get anything by that?—I did. 3672. To any large amount?—No, a small amount. 3673. Who were the principal proprietors ?—I do not know them, but they were some persons in Kent, belonging to the vessel. . 3674. Were they Englishmen or foreigners?—They were all Englishmen. 3675. Then the transaction did not originate in Hull, but in Feversham ?—All the transactions originated in Feversham. 3676. You had some share in the profits?—I had, on account of assisting--- in purchasing it and landing it. 3677. Are those all the transactions by that vessel ?—They are; but I have to state, that after taking this quantity out, the vessel was then going down the river to land the remainder at-------, and she was taken by the Custom-house boat. 3678. Was there much found on board ?—There was the remainder of the tobacco on board, and that was seized. 3679. Did you get any profit from the general transaction ?—No, there was none. 3680. That seizure took all the profit ?—It took the profit away. 3681. Have you ever entered into a calculation of the amount of duty that would have been paid if this tobacco had been legally entered ?—I should think that there is not a vessel ever comes into Hull, from foreign parts, particularly from the Continent, or America, but brings some portion of tobacco, and some bring a large quantity ; and there is no doubt that there is a large quantity smuggled in one way or other. 3682. What is the largest quantity you have ever known come out of any of those foreign vessels ?—Steam-vessels coming from Hamburgh will sometimes bring a ton and a half, or two tons, concealed. 3683. To whom does that belong ?—If it is seized, nobody owns it. 3684. Is it manufactured tobacco, or Leaf?—Principally Leaf. 3685. Not Cut ?—Not Cut. 3686. Mr. Chancellor of the Exchequer.] Are not tide-waiters put on board those foreign ships when they come into the Humber?—Yes, they are put on board, I understand ; but they pass the Custom-house officer with the greatest ease. 3687. Chairman ] How do they escape the Custom-house officer ?—The tobacco is concealed in casks of apples, or any other thing which they import. 3688. Are not all the casks opened on the wharf?—They do not dothat; the dock-men, or whoever they may be, know how' those casks are marked, and when the Custom-house officers order them to get a cask or two in order to open them, they are sure to bring a cask with apples, and not a cask with the tobacco. 3689. Is the tobacco brought over in any other but apple casks ?—Yes, in every other kind of package, almost. 3690. Mr. Aiderman Humphery.] Do the dock people know all the packages ? —I do not know. 3691. Chairman.] Are there frequent seizures?—Yes, they frequently make little seizures, but nothing of any consequence. 3692. Dr. Bowring.] Do the persons importing the tobacco come to some understanding with the officers ?—No, I do not know that they do with the officers, but they do with the dock-men or labourers. 3693. Have you any notion of the amount of bribe which is necessary to induce a dock-man SELECT COMMITTEE ON TOBACCO TRADE. 201 a dock-man to aid in such smuggling ?—No ; I think a very small one, perhaps a sovereign or two. 3694. Chairman.} Did you ever yourself slip any money into any person’s hands ?—No, never a farthing into any man’s hands. 3695. Have you known it done?—Yes; at least I have been told that others have done it; they have told me themselves; I have not seen it, but I have no doubt it has been done. 3696. Have you ever bought any of the tobacco brought by those vessels from abroad ?—Only once; it was Leaf. 3697. In any quantity ?—Two small casks, with apples in ; they were covered over with apples ; it might be, I should think, 4 cwt. altogether. 3698. You say that almost every vessel coming from abroad brings a considerable quantity of tobacco ?—Brings some, more or less. 3699. Do any of the vessels coming coastwise, or from the north, bring tobacco ?—Yes; one of the first cases I mentioned was of that description. 3700. Do you know any other cases ?—This vessel, the ballast lighter, calls herself a coasting vessel, but she has gone, and is ready to go again, I suppose. 3701. Do you know a smuggling vessel of the name of “The------------”?— I do. 3702. Has she been often on the coast ?—She was off the Yorkshire coast about two or three weeks ago. 3703. She has not been taken ?—She has not. 3704. Have you given any information about her ?—I have. 3705. What w’as the nature of the information you gave?—The information was this: I went to-------, with the intention of giving information, but I did. not know the name of the vessel before I got to --------; and I found there this man who was waiting her coming; and I also informed the collector of the Excise, at-------, that that was the place where it was going to be landed, and how it was going to be deposited, and who was going to have it. I had nothing myself to do with it any more than this: I had lent this man a trifle of money to go on with. When I had got to-----------, I could not find him the same evening, the Thursday evening, but on the Friday morning I did find him, and he told me that the vessel had been in the previous night. 3706. Where ?—In a small bay about two miles north of------------------?—They wanted to take the tobacco out, but it appears that the fishing-boat from-, which went out to take it, so as to land it, went too far out to sea, and missed her. The------------------------------------------------------------------was too near the cliff; the cliff is very high and black there; the vessel was outside, and they could not see her, the consequence was, that she lay there till 12 o’clock, and then went out to sea; after getting out to sea, the fishing vessel discerned her, but she was too far off for them to overtake her, and after that she went a good many miles out to sea, and came in on Friday night again, but it was rather rainy, and wet, and dark and stormy, and the fishing-boat did not like to go out. The consequence was, that nothing was done on the Friday night; after which she went up to a place called Robin Hood Bay, towards Whitby, and landed the man who had gone from ——— in the first instance, and to Rotterdam to pilot this vessel back to a place near------.' 3707.----------Did she land any cargo ?—She did not, in consequence of no boat being able to get to her, on either of the two nights. This fisherman that was to pilot the vessel to land landed; he thought they could not have known the signal on shore, otherwise they would have put out, and he wished them therefore to land him at Robin Hood Bay, which they did ; he then walked to ---------------on the sea coast, which is a few miles, and I saw him that afternoon after he had landed, and he said he had promised to take the boat out at night, that was on Saturday night, with his brother and another man, and take the tobacco on shore at this place; the man came again to the spot, and I was with the fishermen along with that night, in expectation of their going out; they promised, when I left them, that they would go out and fetch the goods on shore, but it appeared to be rather stormy, and they said they durst not venture. On the Sunday morning I went down to see if they had got anything landed, as I expected they would ; I had nothing to do with anything of that sort. 3708. Mr. Beckett.'] Was the vessel lying in sight of the shore?—She was not then ; when I went, they had heard nothing of her; they thought they would take a boat and go out and look, but shortly afterwards she made her appearance, and 0.38. D d went 202 MINUTES OF EVIDENCE TAKEN BEFORE THE D. 3 May 1844. went down southwards to Filey Bay. But before that I went to Mr.-----------; I expected I had got to the proper person, but it appears that he was the son ; he was not the collector; but he told me he was in the Custom-house, and would do as well. I told him that some vessel was off the coast, and that I found there was a difficulty in getting the goods landed, and therefore I came to inform him, after obtaining the name for the first time on Sunday morning from this----------•; I went to give him instructions how to take her; he said he would go and inform his father of it, and they would take every method they possibly could to take her, and I fully expected that that would be the case some time during the day. But, however, when I found that there was nothing at all done, I went down to the sand-side, and went into a house, and sat in the window there with a glass; and ————, who was sitting there, said, “That is the vessel; she has gone into Filey Bay, and will soon come out, and you will very likely see her taken and brought in here.” I sat there all the afternoon, and I saw her come out of the bay, and the two fishermen came in while I was sitting there ; and they said, “ She is coming very nicely ; they have been watching her from the Castle Hill; she will be at the spot exactly in time.” We waited till after dark, and I think it was eight o’clock then ; I went and called upon Mr.----- again, and said, “Now this vessel has just passed the castie about seven o’clock, and you will have very little difficulty in taking her;” and he said he would take every necessary step that he thought was right, and I fully expected that she would be taken and brought in the next morning, and I took no further notice then ; but we could not get the men to go out; they thought the Custom-house officers in the harbour were watching them, because one of those men had been away for three weeks or a month, and they had some suspicion that he had been somewhere and had landed those goods, and they durst not go. 3709. Has she been taken ?—No, she has not. 3710. Did you leave-----then?—I left it on Tuesday. 3711. Mr. Aiderman Humphery.] Do you know what has become of her ?— She has gone to Scotland, I suppose, and thrown the things overboard. I had some letters to that effect. I have had a letter from the captain, in which he says that he has thrown the goods overboard, to his sorrow; the captain was to have 100Z. if he landed them right, and therefore he lost that. 3712. The result is, that that vessel, instead of landing, has thrown her goods overboard, and gone to the north?—Yes. 3713. Sir C. Douglas.] What was your knowledge respecting this vessel?— I had no knowledge respecting it, but what--------told me ; I did not know the name of the vessel till the Sunday morning, when he told me to go to the Custom-house and inform. 3714. Did you propose any condition to the Custom-house upon the information you gave?—None at all. 3715. Did you direct anybody to propose any conditions on your behalf?— Nobody. 3716. Chairman.] Would you have got, as informer, if the goods had been seized, any portion of the seizure ?—I do not know ; I never said a word about it, and never made any stipulation about it. 3717. But are you aware that the informer gets a certain portion of the value of all the goods seized ?—Yes. 3718. Would you then, in that case, have come in as informer for a certain share ?—I should most likely have got it; but 1 stipulated to give that to ——. on condition that he would give me the name of the vessel; I gave the information in another name, so that he could have received it. 3719. After those various transactions, in which you have been yourself engaged, and from what you have known from other parties, is it your belief that smuggling is carried on to a very considerable extent along that coast ?—Yes. 3720. You are quite sure of that?—Yes, and I think on every coast. 3721. Are you aware when vessels come off the coast how people find them out?—They know the particular spot to come to; there are various lights, and they come to the place where the lights bear so and so ; they can tell to a quarter of a mile, and the other boats then go out and meet them, as exactly as possible. 3722. Do you mean to say that there is a spot fixed before the vessel leaves Hull, where she is to appear, and the time at which she is to appear?—Yes, I know that there is. 3723. You SELECT COMMITTEE ON TOBACCO TRADE. 203 D. 3723. You have spoken of a man who went on board as a pilot; did he go on board when the vessel sailed for Holland ?—The vessel was a Scotch vessel, I understood, and had taken out some cargo, and had taken in another cargo at Rotterdam to come back ; I believe it was fruit, or some worthless thing, and sailed away with only part of the cargo. Then Mr.-----------packed this tobacco up at Rotterdam, in bales, and sent it down in a boat to some known place in the river, or in the sea, and put it on board, so that nobody could see it; and then the pilot came across, I suppose, as a passenger. 3724. How did he go ?—He came from Scarborough to Hull, and then he went on board the steam-boat from Hull to Rotterdam. 3725. Who sent him out?—The smuggler, at Newcastle. 3726. Do you believe that there is on board of every vessel that comes in a pilot acquainted with the English coast ?—No, only when there are any smuggled goods on board of any consequence. 3727. But with smuggled goods there is?—Yes, they send a spotsman. 3728. You have had conversation with other manufacturers at-------; can you state what their views are with regard to smuggling, and the possibility of putting it down?—I think the conversation which I have had with them generally shows it to be their opinion that it cannot be put down. 3729. That is to say, with the present duty ; but suppose the present duty to be reduced to 1 s. r—There would be no difficulty then. 3730. Do you believe that any manufacturer, legally conducting his business, can now carry it on with a profit ?—He cannot. 3731. Do you believe that any one carries on the business legally ?—He cannot make it pay legally ; if he carries it on legally he must lose money. 3732. Sir C. Douglas.] What is your inducement to give this evidence ?—My inducement is partly that the duty may be reduced, so that a fair trade may be carried on, that each one may have some chance ; and another thing is to get rid of a certain party, who are not a very pleasant sort of people to have to do with ; I mean the smugglers. 3733* Could not your end be attained by giving information to the Customs and Excise, to enable the Customs and Excise to carry out their different duties properly; would not that tend to put down smuggling and adulteration, if people like yourselves were to give information that could be relied upon?—It would certainly be a great check upon it, but I do not think it would entirely put it down. 3734. You say that no person in the trade can at present carry-on the trade with profit, and that where they do carry on the trade with profit, they are engaged in smuggling or adulterating tobacco: if, therefore, those persons wish to get rid of the duty, merely for the purpose of checking smuggling and adulteration, would not that object be attained by their giving proper information to the Excise and Customs?—Yes, if every one would do it. 3735- Then if those parties who take the same view that you do had given that information, or would now give the information which they have it in their power to give to the Excise and Customs, would not that tend materially to check smuggling?—Certainly it would. 3736. Chairman.] Were you not asked by a gentleman in London whether you who had been so long in business, and acquainted with these transactions, would be willing to come before this Committee and state the facts that had come within your knowledge ?—I was. 3737- Were you by that person induced to come before the Committee from any prospect of any reward or anything being paid you ?—I was not induced to come from a prospect of any reward. 3738. Was any other inducement than that of bringing the whole facts fairly forward put before you? — I did expect that I might have some favour shown me. 3739* What favour?—In respect to the pending prosecution. 3740. Then that was the inducement operating upon your mind?—It was not solely the inducement, because I have always been an advocate for the reduction of the duty. 3741. Have you ever signed any petition or memorial to the Treasury for a reduction of the duty ?—Yes, I have; I have signed a petition or memorial, or something of that kind. 3742. Are we to understand from what you have said in the former part of your 0.38. d d 2 evidence, 3 May 1844. 204 MINUTES OF EVIDENCE TAKEN BEFORE THE D. evidence, that you became a smuggler for your own defence, because you could ————- not get a profit as a legal trader?—Yes. 3. May 1844. 3743. Dr. Bowring.} But you quite understood the statement of the Chairman, that the Committee cannot protect you from the prosecution that is pending ?— I quite understood it. 3744. And you have given your evidence with the full knowledge of that fact ? —Yes. 3745* Chairman.} Have you any idea in your own mind of the proportion of tobacco in------, what is smuggled, as compared with the quantity which pays duty?—I should think that probably there is more than one-third, perhaps half, that does not pay duty; it comes in so many quantities. 3746. Can you state what are the grounds upon which your opinion is formed ? —Merely from the knowledge I have had in these transactions, and general observation ; from what I have seen of others. 3747. Do you find that the retail dealers in -----and the neighbouring places get much smuggled manufactured toh :co ?—A good deal. 3748. Do you mean a good deal of foreign manufactured tobacco, or tobacco supplied them by manufacturers who have smuggled the leaf?—They get a good deal of foreign manufactured ; it is not quite so good, but still they get it, and mix it with the English manufactured. 3749. You state, that in every ship that comes from abroad there are quantities of tobacco brought on shore ; do you mean by seamen ?—Yes. 3750. Are there any people to whom they generally sell it?—Yes. 3751- Who keep depots?—Yes; there are regular smugglers in various places where the ships come to ; they know where to go to sell it. 3752. Are they known to the Custom-house officers?—They are generally known. 3753. Have you ever known any seized?—I have known small quantities seized. 3754. At any of those depots where you know sailors sell tobacco?—Yes; I know two or three who have had small quantities seized. 3755* Sir C. Douglas.} Are the depots known to the Custom-house officers ? —Generally the depots are not known; but I mean that the men who are smugglers are well known. 375$« Chairman.} Though the men themselves may be known, they manage to keep the places where they conceal the tobacco secret ?—Yes. 3757. Do you know at what price generally they sell the tobacco which is so brought from on board the ships ?—At 25. 6d. or 2$. gd. & pound. 3758. Do you mean Negro-head or Cut?—Both. 3759> They never get more than that?—I should think they never get more than 2 s. gd. 3760. Is it your deliberate opinion that no regulations nor any arrangements by the Government, except reducing the duty and the temptation, could put an end to that ?—I believe it can never be done by any scheme whatever. 3761. Do you believe that along the coast parties consider it a grievous offence to help themselves, if they can, to smuggled tobacco; are the parties along the coast of Hull unwilling to use smuggled tobacco?—Not at all; they will use it w hen they can get it. 3762. They are not likely to inform if they can get it so much cheaper?—Very seldom. 3763. Sir C. Douglas.} You have stated that a duty of is. would, in your opinion, prevent smuggling and adulteration ?—I have no doubt it would. 3764. Upon what grounds is that opinion formed?—It would not be worth while to smuggle it. 3765. Is is. the greatest amount of duty that would stop it?—I do not know that; 1 think it would effectually stop it, but a little higher duty might stop it. 3766. How much ?—About 13d. I do not think anybody would risk it at that duty. 3767. Then 15J. would effectually stop smuggling?—A shilling duty would effectually stop it; but I do not know whether 13d. would effectually stop it or not. 3768. Is that a speculative opinion, not formed upon any data to enable you to arrive at a conclusion ?—I have calculated these things in various ways, and I come to the conclusion from those calculations. 3769. Will Digitized by Google SELECT COMMITTEE ON TOBACCO TRADE. 205 3769. Will you be so good as to state what sort of calculation you have made? D. — The first is, the cost on the other side, and the probable expense of bringing it ——— across in the ship; then the freight and the other expenses after it does get here; 3 May 1844- -and I find that it would leave hardly anything for any person to run the risk for at 1 s. duty. 3770. You are not decided between 15. and 154?.?—The 15. would effectually stop it, but I doubt whether the 15 <7. would. 3771. Would the revenue gain or lose, in your opinion, at is. duty?—In the first instance, I think it would very likely lose for the first year or so ; for six or eight months it would lose at the rate of half a million per annum, or something like that; but I think it would recover then, and perhaps pay quite as much as it does now. 3772. Mr. Aiderman Humphery.'] How long have you been connected with the smuggling ?—A good many years. 3773* Twenty?—No. 3774. Eighteen ?—Somewhere thereabouts. 3775- Up to the present time?—No ; I stopt. 3776. When ?—For some years. 3777. I thought you were connected in August last with smuggling?—I have not been connected since August, except that I got the knowledge of this vessel. Up to August, for two years, I had some little to do with it, which 1 have told you; but there were seven or eight years before that that I had nothing to do with it, and I should never again have had anything to do with it, but I found I was accused by the collector of-------of being a smuggler, and he represented me as such to the Board, when I was doing nothing of the kind ; in consequence of which I had a little, for I thought I could not be worse. 3778. Then after smuggling for 10 years you left off and stopped for seven, and then you had the character for being a smuggler, and you then thought that you would begin again ; is that so ?—Yes. 3779. Chairman.] You do not hesitate to say, that the Customs and Excise considered you to be a smuggler ?—I do not. 3780. Dr. Bowring.] But it is your deliberate opinion, that it is impossible there can be a profit if the trade is honestly carried on ?—If there is no smuggling or adulteration it is impossible to sell at the present prices and to get any profit. 3781. Chairman.] You carry on business as a retail dealer?—I do nothing but make snuff now. 3782. You have been obliged to give it up, in consequence of the state of the trade ?—I could not make it pay. 3783. Is there much smuggling in snuff?—No. E. called in ; and Examined. [The Resolution to which the Committee had come was read to the Witness.] 3784. Chairman.] DO you reside in one of the Channel Islands ?—Yes. E. 3785. Have you been there any great portion of your life ?—Four or five years, ------ but I have been connected with the trade between London and Jersey for eight or ten years. 3786. You have been at all the Channel Islands r—Yes. 3787. Is there any considerable trade in tobacco carried on there?—A great deal. 3788. Do they import it from America ?—Not from America. Antwerp, Hamburgh, and France, are the principal places; a great deal of tobacco rejected by the French government they take into Jersey and Guernsey, and the other islands. 3789- Have you been accustomed to go backwards and forwards in ships ?— No, only as a merchant. 3790. In the Channel Islands have you purchased tobacco?—Yes, and sold it out in England. 3791. Has it come to your knowledge that tobacco has been passed without paying the duty ?—Many times. 3792- Will you state when you first knew it, or some of the principal transactions ; where it originated, and how it was carried on ?—I gave Mr. Davis all 0*38. d d 3 the Digitized by ^ooQle 206 MINUTES OF EVIDENCE TAKEN BEFORE THE E. the transactions that I know. How I came to know of those transactions was by -------- being acquainted with manufacturers in the Channel Islands, from supplying them May 1844. with tobacco. 3793. Have you ever known of any quantity of tobacco being shipped from the Channel Islands and landed at Newport, in Wales ?—Many times ; that Welsh business is a business that is regularly carried on. 3794. There are regular smuggling transactions between Wales and the Channel Islands ?—Yes. 3795. How is it done?—It is principally unmanufactured tobacco and stalks in bales, packed very tight. 3796. What sized bales?—According to the space of the vessel for stowing them, from 80 lbs. to 150 lbs. 3797. Are there any particular sized vessels used, or is it chance vessels that are used ?—Generally chance vessels ; there are however several vessels regularly engaged in it. 3798. What is the largest quantity you have ever known ?—The largest transaction I ever knew of was 700 bales. 3799. In what year was that?—The winter of 1842. 3800. What is the weight of each bale ?—One hundred and twenty pounds. 3801. How were those 700 bales sent over?—In different vessels, sloops; one vessel was going to Newport, or Swansea, for a cargo of coals. 3802. How were they landed ?—They are tumbled into the hold, and when the vessel is off the port where they are to be landed, she lies-to till night, and then they go on shore. 3803. Have you seen the tobacco shipped ?—No; I have never myself had to do with smuggling tobacco. 3804. Chairman.] How then do you know it ?—From being a resident there, and from the manufacturers; they tell me that they have an order for such a quantity of goods, and where they are going to. 3805. How do you know that the duty is not paid ?—Because it is an illegal package ; any package under 450 lbs. of Shag is illegal. 3806. Those packages were less than that ?—Always. 3807. Then you judge from the package, and from what you know, that they must have been intended for smuggling?—Yes; there was never any question upon the subject, everybody there knows that it is commonly done. 3808. Have you ever had any conversation with the captains of vessels ?— With one or two. 3809. Had they told you how they got rid of the cargoes ?—I know it from parties who bought the tobacco, and returned to buy again. 3810. Do you mean Englishmen or Welshmen ?—Englishmen. 3811. Do you know in what way they were landed?—In boats, and sometimes the vessel is allowed to take the ground, and the tobacco is then put out into carts and carried along the beach. 3812. That you are informed?—Yes. 3813. Did you ever hear of any being seized?—Yes, part of this very transaction was taken into a barn, 30 bales; the party it went to thought the Customs would find it out; and, in order to avoid prosecution, he went and informed against himself, and he got half the reward, and saved his credit. 3814. What do you mean by half the reward ?—1 do not know whether it is half exactly or not. 3815. He told you that he had lost part of it, and had informed to save himself?—Yes, and laughed at it. 3816. That was in the winter of 1842 ?—Yes. 3817. Do those transactions take place oftener in winter than in summer ?— Yes, generally, in consequence of the dark nights. 3818. Do you remember any other transaction on any other part of the coast? —There was another transaction in a gentleman’s yacht, belonging to one of the Northern yacht clubs; I think it was one of the Irish yacht clubs. 3819. M hen was that?—At the end of 1842. 3820. What were the circumstances connected with it ?—This gentleman used to come over to Jersey now and then, and take bales, sometimes more and sometimes less, and take them to a river in Ireland, and tranship them into smaller vessels. 3827. How do you know this ?—I have been on board his vessel when the tobacco has been on board. 3822. Did SELECT COMMITTEE ON TOBACCO TRADE. 207 3822. Did he make many trips of that kind ?—A great many; he lost two E. yachts. 3823. Where were they seized ?—I think both in Ireland. $ Ma^ 1 3824. Do you mean to say that he had been in the habit of carrying tobacco in those yachts ?—Yes, he carried on a regular trade. 3825. Was he Exchequered ?—No; the yachts are never in their real owner’s name. 3826. They hire the yachts?—It is his own, but licensed in another name ; so that the real owner cannot be touched. 3827. What is the largest quantity you have ever seen on board the yacht?— I saw on board of this yacht, I think, 280 bales; I will not be positive whether it was 240 or 280. 3828. Where did that go ?—It was bound to the west coast of Ireland ; he carried away his mast at Plymouth, and was obliged to put into Plymouth to refit. 3829. What was his fate there; did he get out again ?—No; he was seized. 3830. Was that the second or the first yacht that was seized ?—I think it was the second that was seized ; he has built another since then, but I do not know whether he has been with her to the Channel Islands. 3831. Have you known any other yachts engaged in that trade?—No; Ido not recollect that I ever knew any others. ' 3832. Is there much tobacco bought in London for the Channel Islands?— A good deal; they shipped last month 107 hogsheads of American unmanufactured tobacco. 3833. Have you any idea of what the consumption of the Channel Islands would be?—Very great, but I cannot form any opinion upon it; I have not thought of it. 3834. Do you consider that the large quantity you state as being shipped, is intended for the consumption of the Islands ?—No, certainly not. 3835. Mr. Aiderman Humphery.] They could not consume the quantities that are sent?—No. 3836. Chairman.] Have you any knowledge of the quantity sent in one year to the Channel Islands?—No ; but there is a great deal more smuggling from the Channel Islands into France than there is into England. 3837. Mr. Aiderman Humphery.] What is the duty in France ?—It is a monopoly ; the price is higher in France. 3838. Chairman.] How is that smuggling carried on ?—Generally in small boats, from two to four tons; it is only 15 miles across. 3839. Mr. Aiderman Humphery.] Is it manufactured or unmanufactured tobacco ?—Generally manufactured. 3840. Chairman.] Is the manufacture carried on in the Channel Islands, or in England ?—In the Channel Islands. 3841. Then they manufacture expressly for France?—Yes; and for their own consumption. 3842. Mr. Aiderman HumpheryJ] What is the price of manufactured tobacco in France ?—It is equal to, English money, 4 $. id. 3843. Chairman.] What is the price of manufactured tobacco selling in the Channel Islands ?—From 4 d. to 7 d. a pound. 3844. Have you any knowledge of what the profit is in carrying it across to France ?—If they can only get it in it is certain profit, because the small people would rather buy of the smuggler than at the shops appointed by the Government. 3845. And consequently a very considerable trade is carried on in that way?— Yes. ’ 3846. Sir C. Douglas.] Do the people in the Channel Islands use tobacco in as great quantities as they do in France ?—Yes, quite as great. 3847. In a much greater proportion than they do here ?—I think so ; I think it is more general. 3848. Chairman.] You have stated that smuggling is regularly carried on to the Welsh coast, and to the Irish coast; is there any smuggling carried on, that you know of, from the Channel Islands to any part of England?—Yes, they are not particular as to what part; they send it by any captain that will take a cargo of tobacco ; it is generally done in this way: the captain says, I have room for a certain quantity of goods, and instead of paying any freight, the captain 0.38. d d 4 perhaps 208 minutes of evidence taken before the E. perhaps takes half a ton of tobacco on his own account; then, if he loses that, it •-------- is not a very great loss ; if he gets it free, the parties take it of him. 3 May 1844. 3849. How is that packed ?—The observation I made about the weight of the bales will apply to all. 3850. Are there no smaller bales?—Very seldom; there are pound packages-which are smuggled. 3851. Are those occurrences which you have stated frequent?—Yes. 3852. You mean to say, that almost every ship which comes there carries away a quantity of tobacco ?—More or less ; some only take a little, some take none at all; I do not say all do, but it is a very general thing. 3853. What is the largest quantity you have ever known taken away in one vessel?—I think 280 bales is the largest quantity, because it is only gentlemen of property that will risk that amount. 3854. Sir C. Douglas.] You have been speaking of vessels coming to this country ?—Yes. 3855. Chairman/] Have you ever known them goto Scotland?—Just wherever they are bound; if a captain is going to Scotland or England with potatoes, he will take tobacco. 3856. Do you send potatoes from the Channel Islands ?—Yes. 3857. Any other articles?—Cider and apples. 3858. Do you manage to send cigars ?—I have known cigars come in the package bales. 3859. Mr. Beckett.'] Where does the tobacco come from to the Channel Islands; is there any direct trade from America ?—No; there has been but one cargo from America to the Channel Islands; it comes from London, Antwerp, and Hamburgh. 3860. Chairman.] Is the tobacco you get from Hamburgh, American tobacco? <—Yes. 3861. Mr. Aiderman Humphery.] You say you have known cigars smuggled in apple casks ; have you ever known tobacco rolled up to look like potatoes and shipped with potatoes ?—I have never heard of such a thing. 3862. Did you ever know any tobacco come in baskets with poultry ?—Yes. 3863. How is that done ?—I have seen the large pieces of wicker hollowed out and tobacco and snuff put into it. 3864. Did you ever see them with false bottoms of tobacco in the baskets ?— I never saw it; I have heard of it. 3865. Is there much poultry sent from the Channel Islands to England?—Yes, the steamers come from St. Malo, and call at Guernsey and Jersey. 3866. Chairman.] In speaking of vessels leaving the Channel Islands, do you include the steamers as generally bringing tobacco to England ?—Ail vessels do it. 3867* Have you ever known tobacco from the Channel Islands landed in London ?—Not of my own personal knowledge ; I have heard that it has been done. 3868. Have you heard it from parties that were concerned ?—Yes ; I knew a ship with stone that brought 12 tons, and landed it in the Regent’s Canal. 3869. When was that ?—Last year. 3870. Mr. Aiderman Humphery.] Did she clear it all ?—Yes. 3871. Chairman.] What kind of stone ?—Granite. 3872. Have you known any landed at any of the legal quays and sufferance wharfs ?—Only from hearsay. 3873. What kind of hearsay; was it from parties concerned ?—Yes. 3874. Do you believe that that takes place ?—Certainly I do; largely. 3875. In what way does it come?—I have seen the packages made up like Irish linens, with iron hoops round them; those weigh 400 lbs. or 500 lbs. There is no restriction whatever to putting anything on board in the Channel Islands. 3876. Mr. Aiderman Humphery.] Is there not a custom-house there?—Yes. 3877. Do they examine the vessels when they arrive?—No. 3878. What is the custom-house for ?—They go on board the steamers. 3879. What do they go for ?—To search for contraband goods shipped for England, and to prevent their coming on board. 3880. Are they on board when the vessels are loading at the quay ?—No; they go when the vessels are ready for sailing. 3881. How SELECT COMMITTEE ON TOBACCO TRADE. 209 3881. How many officers are there?—There are four tide-waiters for each ■& island. * '" ' 3882. Do they examine the papers?—Yes ; the parties go and make an entry $ May 1844, at the Custom-house, much more simple than we have here; and if it is Jersey produce, suppose I sell a man 20 tons of apples, I go before the jurat, and I declare that those are the produce of my farm, and that affidavit comes to England with the papers, and the consequence is that they are never examined at all. 3883. And the goods are not examined in Jersey?—No, nor in England either. 3884. When the vessel arrives in England, what happens ?—The cargo is discharged. 3885. Is there no officer put on board?—Yes. If they bring 10 casks of vinegar, they will knock the bung out to see that it is vinegar ; but there may be an internal package. 3886-94. That, however, is an examination?—I do not call it an examination. 3895. Chairman.] Is there any duty on any goods landed in the Channel Islands ?—Only on wines and spirits. 3896. And on that account the Customs establishment is small ?—It is. 3897. Sir C. Douglas.'] Are not the apples inspected by a Custom-house officer before they are put on board ?—No. 3898. You say that you make an affidavit; is that affidavit all that is required ? —Yes. . . . 3899. And there is no inspection by any Custom-house officer at Jersey of any apples that are sent out?—No, that exempts goods from any duty there, and that is the reason why the Custom-house officers are not particular here. 3900. Chairman.] Is it not the case with corn and grain sent from the Channel Islands to England ?—Precisely. 3901. If you ship 20 quarters of corn from your farm, you make an affidavit before the jurat that that is the produce of your farm, and that passes free from all duty ?—Yes. 3902. Mr. Aiderman Humphery.] When it arrives here the Custom-house officer goes on board, and it is his duty to see that they are apples and not tobacco ? —But you would not have them cut every one open. 3903. But do not they look at them to see that they are all right?—Yes. 3904. Dr. Bowring.] Is there no duty upon articles of consumption in the Channel Islands ?—No; and the reason why there is no smuggling from the Isle of -Man is, that the duty there is 1 «. 6 d. per lb. on tobacco. 3905. Chairman.] How do you know that there is no smuggling from the Isle of Man ?—It is impossible ; 1 s. 6 d. duty will not pay the smuggler. 3906. Mr. Smythe.] Does more manufactured tobacco come into the Channel Islands than is there manufactured ?—There is a great deal of Negro-head and Cavendish used there, and the sailors buy a pound or two, and bring it over with them. 3907. Do not the Irish steamers touch at the Channel Islands ?—No. 3908. What steamers touch there ?—The French. 3909. Dr. Bowring.] What is the price, in the Channel Islands, of manufactured Negro-head?—One shilling, and Cavendish 15. 6d. 3910. Chairman.] What is the price of Shag?—From ^d. to yd. 3911. What is the price of cigars ?— From 1 s. 3d. a hundred to 105. and 12s., very fine. 3912. Mr. Aiderman Humphery.] What do the hundred weigh?—You may take them, 110, as an average, to the pound. " 3913. Dr. Bowring.] The best Havannah being 12s.?—Yes. 3914. Are Manilla cheroots sold there ?—Yes, at from 7^. to 85. a pound. 3915. Are those the retail or the wholesale prices?—The retail. 3916. Chairman.] Have you known any other smuggling transaction within this twelvemonth?—I have known many; it is done openly there; there is no secret made of it. °-38- Ee 3917. Mr. 210 MINUTES OF EVIDENCE TAKEN BEFORE THE E. 3917- Mr. Aiderman Humphery.] What do you mean by done openly?—Every- ———— body knows that there is smuggling. 3 May 1844. jgig. But it cannot be done openly as regards shipping tobacco to London ? —No. 3919. Chairman.] Are the Committee to understand that tobacco cannot be put on board a ship for London?—Certainly. Unmanufactured tobacco can only be returned to London, and then it must be tobacco that has been shipped. 3920. All tobacco, legally shipped, is shipped in bond?—Yes. 3921. Dr. Bowring.] And then it comes in legal packages ?—Yes. 3922. Mr. Aiderman Humphery.] And all in illegal packages must be smuggled on board there ?—Yes. 3923. Chairman.] Have you any doubt whatever that a very considerable quantity finds its way into England every day almost from the Channel Islands ?— I have not the least doubt of it. In fact, I can state another transaction, since Mr. was examined, that was done. A party from the Channel Islands came over and spoke about it. 3924. Are you aware where that was landed ?—Yes. Four tons and a half came in one vessel, and was landed safely. Before the party went again he waited for two or three days, but the rest did not come; they were shipped, but they did not come then. 3925. Was any of that seized ?—That was all landed safely; at least, I have not the least doubt that it was all landed safely. 3926. Dr. Bowring.] Have you ever known a case of tobacco being seized ?—-Yes. Three months before I left the Channel Islands, there were three small vessels; they had four tons and a half of tobacco on board the three. 3927. What penalties are there in the Channel Islands for having tobacco on board ?—They only lose the boat. 3928. Chairman.] What might those boats be worth?—Not a great deal. 3929. Dr. Bozvring.] Is the amount of penalty referred to the local magistracy ? —There is no penalty. 3930. Mr. Aiderman Humphery.] What do they do with the men ?—They never touch the men. 3931. Are those the only instances you know of vessels being stopped ?—There was a small vessel stopped at the other side of the Islands. 3932. They do not interfere with your trading to France, though they prevent the tobacco from going to England ?—No, we may go to the Custom-house and enter any quantity regularly for France. 3933- Mr. Aiderman Humphery.] But then you must take a bond to France? —No, they allow you to clear any quantity from the Channel Islands to the French ports: they give you a paper, but you are not obliged to deliver this paper to a custom-house in France. 3934. How7 do you know that?—From people that have been over there, that have started in the evening, landed their cargoes on the coast, and come back the next morning 3935. Dr. Bowring.] The French tobacco trade is not an open trade; nobody can carry on the trade but the government ?—No. 3936. Chairman.] Is there much smuggling in cigars ?—Into England there is. 3937- What would be the effect of putting an end to smuggling on your trade? —None at all; I do not think it would make any difference. 393$- Have you considered what would be the best means of putting an end to smuggling ?—A reduction of the duty would do it to a certain degree. 3939. To what extent do you think a reduction of the duty would succeed?— I have not considered that point; it is a difficult point to give an opinion upon ; I should certainly say not lower than 15. 6d.; in fact, I do not think the manufacturers desire it. 3940. If the duty was reduced to 1 s. 6d., would it put a stop to smuggling?—No. 3941. If it were reduced to 1 s. ?—It would be just the same, because you have to take into consideration the difference in the weight and money in the Channel Islands; that would give a party a profit at once; there is 17J per cent, difference in the weight and money of the Islands and England. 3942. Mr. I Digitized by ViOOQle SELECT COMMITTEE ON TOBACCO TRADE. 21 x E. 3942. Mr. Aiderman Humphery.'] Suppose you took a sovereign from London to the Channel Islands to buy tobacco, how much do you get for it?—You get an ounce and a half in weight on the English pound. 3943. Chairman.] You buy here in the London market by the English weight of 112 lbs. ?—Yes. 3944. You buy tobacco by the pound, do not you sell it by the pound in Jersey ?—Yes. 3945. Then if you buy 16 ounces to the pound, and sell 17! ounces to the pound in the Channel Islands, do not you pay more ?—No. 3946. What number of ounces in the Channel Islands is equal to 16 ounces English ?—Seventeen and a half; I will put it in this way: you go to Jersey and buy 12 lbs.; and if you came to London, you sell that for 13 lbs. 3947. Sir C. Douglas.] What is a sovereign worth in Jersey ?—£. 1. 1 s. 8 d. 3948. Mr. Aiderman Humphery.] You say that the Custom-house officers allow vessels to clear out with tobacco for France; are those vessels French or Guernsey ?—Either. 3949. May not those vessels which clear out for France with tobacco come to England with that tobaoco ?—Yes, I have known that to be done; they generally come to the coast with it, and meet other vessels which bring it to any place in England. 3950. Chairman.] That is another mode in which they introduce tobacco into England ?—Yes. 3951. What mode would you recommend as the best to prevent the smuggling of tobacco into England?—I do not think that will ever be prevented altogether, because many people have been brought up to the trade, and they look to it as their own business. 3952. Dr. Boivring.] What would you suggest as that which would most avail in putting down smuggling ?—I am in favour of a reduction of duty, but not a great reduction. 3953- To what extent would you go ?—One shilling and sixpence. 3954. Chairman.] Would that, do you think, prevent smuggling from the Channel Islands ?—In a measure. 3955* Would not a shilling duty, then, be more effectual?—I do not think it would. 3956. Why not?—It would knock up the manufacture of tobacco altogether. 3957. You mean the Island manufacture?—And in London too. 3958. How would it affect the manufacturers in London ?—There would be an increase in the number of manufacturers ; there w'ould be so many more people in the trade; the trade hitherto has been a highly respectable trade, and everybody engaged in it has been highly respectable; they have been men above suspicion ; and it is only since the partial reduction of duty that smuggling has increased ; since the duty was reduced from 4 s. to 3s. smuggling has increased. 3959- Would it not be better then to put on a 6 $. duty?—No, I do not say that. 3960. What is the profit which a smuggler gets now by a pound of tobacco coming from the Channel Islands here ?—I think they sell it here for about 2 s. g d. 3961. Have you any idea, from having heard from the smuggler, what the profit is ?—Suppose they give 6d., the highest price they get is 2 $. gd. for it; they pay no freight on it and no expense ; the captain takes a certain share in the venture, and that pays the freight and expenses. 3962. But does not the captain, in doing so, run a certain risk ?—Yes, he does. 3963. If the smuggler gets from 1 s. 6d. to 2^. profit now, suppose the duty was reduced in England, and the price of tobacco, which is now 4 s., were reduced to 2 s., would not that altogether take away the motive for his running any risk?—I do not think it would altogether ; it would in a great measure. 3964. Is not the motive for smuggling, profit ?—Most decidedly. 3965. Is not the high price in England, and the low price in the Channel Islands the cause why people smuggle from one place to the other ?— No doubt. 3966. If tobacco could be got in London at a duty of 1 s. by the manufacturer, 0.38. e e 2 do 3 Blay 1844* 212 MINUTES OF EVIDENCE TAKEN BEFORE THE E. .3 May 1844. F. 7 May 1844. do you think there would be sufficient inducement to the manufacturer in the Channel Islands to smuggle into England ?—I think it would still come over, because the price of American tobacco would rise here immediately; that there is no doubt about. 3967. Sir C. Douglas.'] If the duty were reduced to 1 5. 6 d., do you think the revenue would suffer?—No, I do not think it would; I think it would at a shilling duty. 3968. Dr. Bowring.] Have you known cases of parties having made considerable fortunes by smuggling tobacco into England ?—Yes, many. 3969. Mr. Aiderman Humphery.] Are those parties living in respectability in Guernsey and Jersey?—Yes, and in England; I have known one who has made 15 or 16 trips. 3970. Dr. Bowring.] Do you consider smuggling on the whole a successful trade ?—Yes, decidedly. 3971. You think that the risks that the smuggler runs are more than counterbalanced by the ordinary profit ?—If the smuggler is clever, he runs no risk whatever, in my opinion. 3972. Chairman.] Notwithstanding the number of cruisers and the number of officers on shore, do you mean to say that he runs no risk ?—I do not think he runs much risk ; there is a great deal done by the sailors; they bring 10 lbs. or 20 lbs. at a time. 3973. Mr. Smythe.] Do you know anything of the trade between the Channel Islands and Ireland ?—There are only one or two vessels in the direct trade, and the Bristol vessels go on to Cork. 3974. Mr. Beckett.] Are there any large houses in the Channel Islands established for the smuggling trade ?—No; the company I alluded to is the manufacturer or dealer in England, who finds room for the tobacco in his stock; the party7 who comes for it, who has a share in it; the manufacturer in Jersey, who has likewise a share in it; and the captain of the vessel. 3975. A company of persons, but not a partnership ?—Yes. 3976. Dr. Bozvring.] And every transaction, you imagine, is separately settled ? —Yes. Martis, 7° die Maii, 1844. Dr. Bowring. Mr. Colquhoun. Mr. Darby. Sir C. Douglas. MEMBERS PRESENT. Mr. Chancellor of the Exchequer. Mr. Joseph Hume. Mr. Aiderman Humphery. JOSEPH HUME, Esq., in the Chair. F, called in; and Examined. [The Resolution to which the Committee had come was read to the Witness.] 3977* Chairman.] ARE you a tobacconist in London ?—Yes. 3978. At the east of London ?—The south of London. 3979. How long have you been in the trade ?—Five years. 3980. What extent of duty do you pay annually ?—I have not made a calculation of that. 3981. Are you a manufacturer yourself?—lam; latterly I have not manufactured much. 3982. During the five years, have you had the management of the business ?— I have. 3983. Can SELECT COMMITTEE ON TOBACCO TRADE. 213 3983. Can you state what extent of business is carried on?—The extent of the 'business is about 8,oooZ. a year. 3984. During that time, have you been in the daily management of the business yourself?—Entirely. 3985. Were you acquainted with the operation of manufacture ?—Yes, quite so. 3986. You bought the tobacco from the broker in the usual way ?—Yes. 3987. Have you had any transaction by which the duty has been evaded?— Yes, I have had several; I have a list here of the particulars. 3988. You are principally a manufacturer of cigars, are you not?—No, tobacco generally ; snuff is my principal business. 3989. Dr. Bowring.] Have you communicated with Mr. Davis upon this subject?—I have, some time back; not lately. 3990. You did not furnish him with any documentary evidence to give to the Committee ?—No. 3991. Chairman.] State the first transaction in which you were engaged?—On the 6th of August, 1 had 1,920 lbs. of Leaf tobacco. 3992. How did that come into your possession ?—It was brought from Rochford, as near as I can recollect, in a covered van, in bales of 60 lbs. each. 3993. How did you buy it ?—I bought of an agent. 3994. Is he a broker ?—No ; be is a party employed in that business, and has been for years employed as such. 3995. Have you known him as such ?—I have known him for six years as such. 3996. Did you buy it on sample brought to your warehouse?—Yes, I did. 3997. And you had known the individual as a person dealing in tobacco ?— I had, in tobacco, and other articles of that description. 3998. What other articles ?—Tea and spirits. 3999. No silk ?—I am not aware of his bringing silk. 4000. You never bought any spirts from him ?—I have, on one or two occa-.sions bought small quantities of spirits from him, but very trifling quantities. 4001. On the 6th of August you had 1,920 lbs.; when did you buy that of him ? —A day or two previous to the 6tb, and it was delivered on the 6th; that was the day I received it. 4002. Was there any permit with it?—Not any. 4003. Were there any other articles in the van?—I think there were; as near as I can recollect, there were some chairs placed on the top of the van. 4004. Was it in the day or the night ?—I think it was in the day; I have never had anything later than seven in the evening. 4005. Is your warehouse in the street?—Yes, with aback entrance. 4006. Was it delivered at the front or the back part of the premises?—The back part. 4007. What did you pay for that ?—The price I paid for that was 3^. a pound, delivered safely. 4008. Had you any risk of its coming?—The understanding was, that if it was lost he was to bear the loss, and 1 was to take the risk of any prosecution that might arise. 4009. When that arrived did you cut it up?—We stripped it, and cut it up as quickly as we could and sold it. 4010. That was the first transaction ; what was the second ?—The second was on the 10th; 9.58 lbs. weight. 4011. Leaf tobacco?—Yes. 4012. Where did that come from?—From the same party; I do not know from what place it came. 4013. Did you pay the same price?—Yes. 4014. Is 3^. about the ordinary price you paid?—At that time it was. 4015. What do you pay now?—I have not bought any very lately, but I believe the market price ot that tobacco is about 2^. gd. 4016. What can you buy it for from the broker?—The average price of Leaf is ^d. a lb., and the duly 3^. zd.; it leaves a profit of 7 d. clear. 4017. Is that yd. sufficient to lead you to incur the risk which necessarily attends these operations ?—From the immense competition in the trade we have been compelled to take the risk of it, in order to compete with our neighbours. 4018. What do you mean by the competition ?—The immense quantities that 0.38. e e 3 are F. 7 May 1844. 214 MINUTES OF EVIDENCE TAKEN BEFORE THE F. are smuggled cause the price to be reduced, and we are obliged to resort to the —-—— same means. 7 May 1844. 4019. You cannot compete with the trader unless you lower the price by smuggling ?—No. ' 4020. Is it your opinion, that those who compete with you, are enabled to do it by smuggling ?—Smuggling, and adulteration. 4021. Are you in the habit of adulterating?—No, I have not adulterated any portion of tobacco since the alteration of the Act which allowed us to do it. 4022. You sell pure tobacco?—Yes. , 4023. You paid the same price for the second lot?—Yes. 4024. How did it come ?—That came, as near as I can recollect, in an open cart, covered with straw, in bales, which were discharged at the back entrance. 4025. What sized bales ?—Sixty pound bales, wrapped in canvas. 4026. Were you able to sell them without discovery?—Yes. 4027. What was the next transaction?—The next was on the 12th, a small quantity of tobacco, 26 lbs., that I bought of another party who brought it from Woolwich. 4028. What did you pay for that?—Two shillings and ninepence; it was not of so good a quality. 4029. How was that delivered to you ?—By the man bringing it in a sack. 4030. In the open day ?—In the open day, and in the front warehouse. 4031. When was the next transaction ?—The next was on the 30th of August, 308 lbs.; this I believe was landed from a steam-boat; it was done up in small packages of about 3 lbs. each, packed in bladders. 4032. Dr. Bowring.] Leaf tobacco?—Yes. 4033. Chairman.] Whom did you buy it from ?—The same party that I bought the first from. 4034. Do you know where it had come from?—I rather think Antwerp, but that I cannot say positively. 4035. What price did you give?—Three shillings. 4036. Mr. Colquhoun.] That was entered by a steam-boat; how did the other tobacco enter ?—I think the other was by means of a craft employed for the very , purpose of bringing it over. 4037. Dr. Bowring.] Craft employed solely in smuggling ?—Yes. 4038. Chairman.] Are you aware of any craft being kept for the purpose ?— I am aware that there are some, but I cannot speak to the names of any. 4039. If you had wanted to find them out, would you have had any difficulty in finding them from those who directed the affair ?—I should say not; the party I had to do with I should have had no difficulty in finding. 4040. Dr. Bowring.] Did he describe his process of introducing tobacco to you?—Yes. 4041. Describe that to the Committee?—He stated that the vessel employed went over to Nieuport in Belgium, and that the tobacco was packed in bales. First I should state, that he selected the tobacco, then it was packed in bales and put on board the vessel; they then made an arrangement for a place to land it at on the coast, and immediately it was landed it was conveyed, either to its place of destination, or a place of security. 4042. Chairman.] Do you mean to say that the person made a selection of the tobacco at Nieuport?—Yes, he went over for the purpose. 4043. Dr. Bowring.] Did you understand that the tobacco was previously bought here?—I did not understand that; it was very fine tobacco; I fancy, bought in Holland. There is one instance which I shall mention where the tobacco was sent over from England. 4044. Chairman.] After the 30th, what was the next transaction?—The 31st, a small quantity of 5 lbs., bought of the same party that the 26 lbs. was bought of; that was brought me by the man in a little parcel from Woolwich. 4045. You do not know how it was landed?—No. 4046. What did you pay?—Three shillings; the average price I have paid has been 35., dealing with parties that I have considered safe, being rather of a nervous temperament myself. 4047. What was the next?—September 2d, of the same year, 2 7 8 lbs. weight of Leaf tobacco. 4048. Whom did that come from ?—From the party I named first, and in the . same way as I described with respect to the 308 lbs. in bladders. 4049. Had SELECT COMMITTEE ON TOBACCO TRADE. 215 4049. Had it been in the water, do you think?—Yes. F. 4050. Was it spoilt from being in the water ?—Not at all; it was a little damp, -- which increased the weight: I do not give the overweight; there was a consider- 7 May 1844. able overweight from the damp. 4051. Dr. Bowring.'] Did you pay for the overweight?—No. 4052. What arrangement did you make as to the weight?—I took his word, having known him for some time, for the dry weight of it, the wet weight would be 14 or 15, or 20 lbs. extra. 4°53- Chairman.] What was the next?—September 14th, 281 lbs. by the same party. 4054. How was that brought to you ?—By a cart, covered over with a little grass, or something of that sort, in bags. 4055. Do you know where that came from ?—I cannot state, but it came from on board some steam-boat, and I rather think it was dropped at a place coming up the river, and picked up somewhere near Woolwich. 4056. What induced you to believe that?—From what the party stated to me of the method of running it. 40 5 7. Were there any other transactions?—The 19th of September, 3 2 5 lbs. in the same manner. 4058. From the same person ?—Yes ; I bought most of the tobacco from this party- . . . 4059. Was that delivered in the open day?—Yes, they were all delivered before seven o’clock in the evening; I never had any delivered at my premises after that time. 4060. What is the next ?—The 28th of September. 4061. What had you then?—4,871 lbs. weight. 4062. How did that come?—That came in bales, as described in the first instance. 4063. Was it from the same man who sold you the 1,920 lbs. ?—Yes. 4064. Where do you believe that came from?—I believe it came originally from Nieuport. 4065. Do you know where it was landed ?—I cannot call to mind where, it was landed, but I am pretty confident it was somewhere on the Essex coast. 4066. When did you buy it ?—That I had arranged to have nearly a week previous. 4067. Dr. Bowring.] Was it delivered altogether ?—No, it was brought in two waggons. 4068. Chairman.] And all in bales of 60 lbs. weight ?—Yes, 50 lbs. or 60 lbs. 4069. Did you pay the same price for that ?—Yes, 3 s. 4070. Dr. Bowring.] Are those bales much compressed, in order to go into a small space ?—They are a good deal compressed, as tightly as they are packed in hogsheads of tobacco. 4071. Are they packed by a press?—Yes. 4072. Sir C. Douglas.] What is the size of the bale ?—A foot and a half long, and about a foot wide, and about 10 inches high. 4073. Chairman.] Is it corded or hooped ?—Corded, two cords across. 4074. Did you get all that quantity of 4,871 lbs. safely ?—Yes, all of it. 4075. Were you never visited by the Excise or Customs?—Yes, the Excise visited my premises daily. 4076. Had they any information against you ?—No, I think not. 4077. They never detected or stopped anything?—They have occasionally stopped parcels which I have sent out, but never anything in the way of contraband goods. 4078. Mr. Colquhoun.] Have they inspected the tobacco?—I do not think they inspected the tobacco; at that time they paid very little attention to the inspection of the tobacco ; they merely walked through the premises to see that there was nothing going on wrong. 4079. Dr. Bowring.] Will you describe the visit of the Excise officer to your premises ; what took place ?—At this period, if I can recollect rightly, they paid very little attention indeed ; they merely came into the warehouse, and just looked round them, and signed the book which hangs in the warehouse, to show that they had visited us. 4080. Does that merely contain their signature?—Yes; and the entries we make of the goods we have received from the dock. 0.38. 1; e 4 4081. Is 216 minutes of evidence taken before the F. 4081. Is there any check upon the stock ?—No check upon the stock. —“— 4082. Chairman.] Do they copy from your book the entries which are there; 7 May 1844. d0 they take them into their own book ?—Yes, they do. 4083. Sir C. Douglas.] Was your embarking in so many illegal transactions induced by the Excise officers paying those visits in so light a manner, and taking so little notice of what was going on 1—No ; it was the heavy competition that induced me: I wrote a letter to the Chancellor of the Exchequer about 18 months back, stating my opinion upon the heavy duty, and stating the necessity that there was for an alteration, finding that I was losing ground, and could not compete with others. 4084. Chairman.] And therefore asking protection against breaches of the law which were going on daily?—Yes. 4085. Sir C. Douglas.] Were you losing ground though you were smuggling at the time ?—Yes, I was; perhaps I was paying more for my tobacco than others did; I think it is very possible. 4086. Mr. Colquhoun.] Have you learnt from parties supplying you with tobacoo that many seizures had been made in the course of their business ?— They had not lost much ; on two or three occasions I think they have lost; the last seizure that was made ruined the party that was connected with it, or nearly so. 4087. When was that?—I cannot call to mind, but I think it was some time in the month of April last year. 4088. Are you acquainted with many parties who have made fortunes in that way ?— No ; I think very few make fortunes in it. 4089. It is a gambling trade ?—Yes, I think so. 4090. Sir C. Douglas.] If instead of sending that letter to the Chancellor of the Exchequer, complaining of the heavy duty, you had communicated your opinion to the Customs and Excise with respect to smuggling, do not you think that it would have checked the amount of smuggling ?—It is not my opinion that any Excise restrictions would benefit the trade or prevent smuggling; it might partially, but not totally. 4091. Chairman.] What would, in your opinion, prevent smuggling ?—Nothing but a reduction of the duty; I have held that opinion for the last four or five years. 4092. To what extent would you suggest that the duty should be reduced ?— To the extent of 1 s., and I think you would have as much revenue in the course of two years as you have now. 4093. Why do you fix upon 1 s. 2—Because at 1 s. duty it would not be worth the smuggler’s while to risk his capital. 4094. Have you any means of knowing the smuggler’s profit ?—I can state what the party supplying me has told me. I have had a conversation with him relative to the 1 s. duty, and he states, tha* at the 1 s. duty it would not be worth his while to smuggle. He tells me tha^me cost price of the Leaf over in Belgium, packed in those bales, is about 8 d. a lb. 4095. Packed ready for shipment ?—Yes. Then the charges of bringing it over the water up to the time of landing in England, he calculates at 6 d. a. lb., that is including the risk of his craft, and so forth. Then the inland conveyance to get it to the place of destination, he calculates cannot be done for less than another 6d., to do it safely, making is. 8V. .-tyre, jun. 4201. Chairman.] ARE you clerk to the magistrates in Hull?—I am. —---------- 4202. How long have you been in that situation ?—-About eight years. 4203. During that time have you become acquainted with many smuggling transactions?—I have become acquainted with all those that have come before the magistrates officially. 4204. Have vou any account of the cases that have come before the magistrates ?—I have made a return of all that have come before the magistrates during the years 1840, 1841, 1842, and 1843. 4205. You have no return prior to that?—I could have made a prior return ; but that is all my attention was drawn to by your letter. 4206. Have vou any recollection whether the number of cases before the magistrates in the four preceding years were more or less than those in the years you have now stated ?—Most decidedly less. 4207. Will you state what were the numbers during the last four years ?—I will hand in the return. [The I Digitized by knOOQle SELECT COMMITTEE ON TOBACCO TRADE. 221 [The Return was delivered in and read, as follows:] A Return of the Number of Charges of Smuggling, brought before the Justices of the Peace for the Borough of Kingston-upon-Hull, during the Years 1840,1841,184 2, and 1843, and how they were disposed of. Mr. W^ Ayre, jun. 7 May 1844. YEARS. Number. Fined £. 100, and upwards. Fined less than £. 100. Discharged by the Justices. Total. Male. Female. Number. By whom Fine paid. Committed. Number. By whom Fine paid. Committed. 1840- - 34 33 1 2 - - 2 25 24 1 7 1841 - - 30 30 - - 4 - - 4 23 20 3 3 1842 - - 72 72 - - 11 - - 11 42 35 ' 7 19 1843 - - 85 83 2 16 1 15 58 51 7 11 Total - - 221 218 3 33 1 32 148 130 18 40 Return of the Trade or Occupation of Persons charged with Smuggling, before the Justices, in 1843. Ironmongers ---------1 Joiners and cabinet-makers ------ 1 Labourers - -- -- -- -- 5 M erchants - -- -- -- --1 Oil-cloth manufacturers ------ 1 Sailors ----------57 Shipwrights ---------2 Shopkeeper ---------1 Tailor - - - - - - - - - - 1 Tobacconists --- - - - -- -2 Watermen - -- -- -- -- 2 Unknown ---------9 Females - -- -- -- -- 2 85 British subjects - - - - - - 44 Foreign ditto - - - - - - - 41 YEARS. Total. Fined £. 100. Fined less than £. 100. Discharged. Number. Paid. Committed. Number. Paid. Committed. April 1840 5 — - — - - - 5 5 — — — 1841 2 - - - - - - 2 2 — — — 1842 5 1 - - 1 4 3 1 — — 1843 4 1 - - 1 3 3 — — — 1844 >4 3 - - 3 9 6 3 2 * * The two discharged compromised with the Customs, who withdrew the charge, which charge would have incurred the larger penalty of 100Z. 4208. Mr. Chancellor of the Exchequer.] To what do you attribute the great increase in the number of those offences ?—I should attribute it to an increase in the smuggling trade partly, but chiefly to an increased vigilance on the part of the Custom-house officers, and also to the fine now being less than it formerly was. 4209. Dr. Bowring.] There is a greater willingness to prosecute ?—There is a greater willingness to inform. Formerly, the fine was 100Z. in all cases; now, the fine is 51., where the quantity of tobacco smuggled does not exceed 6 lbs. 0.38. f f 3 4210. Mr. 222 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. W. Ayre,jwa. 42 jo. Mr. Chancellor of the Exchequer.] When did that alteration take place? ”—^~ —That alteration took place in 1836; it is the 6th and 7th of Will. 4. 7 May 1844. 4211. That does not account foi' the increase in the last year as against the other years ?—Its operation has been gradual, and I have found that there is a greater willingness year by year to resort to that Act of Parliament than formerly, and also, there is a more general knowledge of the Act. 4212. Chairman.] The magistrates are only able to fine the parties 51.':—Any sum not exceeding ^l. where the quantity smuggled does not exceed 6 lbs. in weight; above that, the penalty is 100Z., and, in default of payment, imprisonment. 4213. Do the magistrates, in practice, inflict that penalty of $1.!—Yes. 4214. Mr. Aiderman HumpheryJ] It must be two magistrates, must it not? —Yes. 4215. Mr. Chancellor of the Exchequer.] Of those latter cases were the greater proportion for smuggling or for adulteration ?—We have scarcely any cases of adulteration ; very few indeed ; the Excise have the option of proceeding before a magistrate or in the Exchequer, and generally for adulteration they proceed in the Exchequer. 4216. Dr. Bowring.] Do the magistrates exercise a summary jurisdiction, or do they in ordinary cases communicate with the Board of Excise?—Where the fine is 100/. the party is committed to wait for instructions from the Board of Customs or Excise. 4217. Chairman.] It appears from the return that sailors were the greatest number. What is the character generally of their smuggling; what quantities do they smuggle !—The quantities generally are upon the eve of six pounds, but in some cases several hundred pounds. 4218. In what way do they bring it ashore? — It is generally concealed about their persons; in some cases by means of a belt round their bodies. 4219. Is it manufactured or Leaf tobacco?—Almost invariably manufactured; very rarely Leaf. 4220. What kind of tobacco ?—Shag, generally. 4221. Do the foreign sailors smuggle it in the same way as the English sailors ? —Yes, just in the same way. 4222. Dr. Bowring.]] What was the condition in life of the merchant; was he a man in a respectable position in society ?—That was a gentleman at Liverpool who brought some peculiar kind of tobacco from abroad. 4223. Chairman.] Was it an accidental seizure, or did he intend to smuggle it? —Yes, he had secreted it about his person. 4224. Mr. Aiderman Humphery.] What was the quantity?—It was between six and seven pounds weight. 422.5 . What was he fined ?—He was fined 100 Z.; there was no option ; and he rendered to the Customs 5 I., and I think he got off for 20 I. 4226. Chairman.] Of all those parties, what was the largest quantity which was attempted to be smuggled ?—In that class of smugglers I do not recollect any one casein which it exceeded 500 lbs. weight. I think that is the outside in that class of cases. . 4227. From the situation you hold, what is your opinion of the extent of smuggling carried on at the port of Hull ?—By this class of smugglers which I have mentioned, I should think the quantity smuggled is small; there is a much larger quantity of tobacco smuggled by quite a distinct class of smugglers from these. 4228. The cases of which you have given in a table are cases principally of smuggling by parties connected with shipping?—Yes; a large class of those smugglers are detected, and that is the class that are detected. 4229. Dr. Bowring.] They are mostly those who conceal tobacco about their persons ?—Yes. 4230. Chairman.] Have many detections taken place in steam-boats?—A very great many. 4231. Has it come to your knowledge who are the parties principally connected with smuggling in those vessels?—The seamen are the chief parties concerned in smuggling, and, according to my experience, they are not connected with the manufacturers; they vend their tobacco chiefly at public-houses and to small shopkeepers; but they are quite a distinct class of smugglers who deal with the manufacturers. 4232. Were SELECT COMMITTEE ON TOBACCO TRADE. 223 Mr. W. At/re, jun. 4232. Were there any seizures made lately at Hull of any vessels ?—There have been many cases of vessels seized temporarily, but afterwards released upon paying a small penalty. 4233. Mr. Aiderman Humphery.'] What is the quantity you seize a vessel for ? —When the seizure of a vessel takes place, it does not officially come before the magistrates; therefore my testimony upon that point would not be to be depended upon. There was a vessel seized within a few days, the Queen of Scotland; she had tobacco secreted in bundles of rags. She came from Hamburgh to Hull. There were four or five hundred weight of tobacco. 4234. What would become of that vessel ?—She would be liberated upon payment of the penalty by the owners. The owners were perfectly innocent, I believe. 4235. Can you give any other instances?—No ; they have occurred, but inasmuch as they do not come officially before the magistrates I do not know anything about them. 4236. Chairman.] From your intercourse with that class of people, should you say that it was of frequent occurrence, the smuggling in that way ?—I should say, at the very least, where we convict one, 15 escape. 4237. On what grounds do you hazard that opinion ?—I know that it is the opinion of those connected w’ith the Customs; I have frequently talked with them on the subject. But I ground it on the system, which is uniform throughout all the ports which our ships visit. 4238. What system do you allude to ; describe what takes place ?—I find that in all the ports opposite to our coast, that is from Flushing up to Hamburgh, and in the Baltic also, they pack tobacco for the sole purpose of smuggling; that is the case in every one of those ports; they are all alike. They are compressed into small packages, whereby they can be most easily secreted. 423g. What is the kind of tobacco that is compressed ; is it manufactured?— It is manufactured. 4240. Is it Shag or Cavendish?—Shag. 4241. In what packages is it compressed?—In packages, weighing, some of them, half a pound, and others a pound; thin packages, which might be placed about the person. 4242. Have you seen those packages yourself?—A great many. 4243. You say that that mode of preparation on the other coast you believe is very general ?—Yes; I believe that there is not one case of detection out of 15. 4244. Dr. Bowring.] Is that impression confirmed by your communications with smugglers?—This class of smuggling which 1 have been speaking of is quite distinct from the other. 4245. You speak of tobacco introduced clandestinely on the person?—Yes, petty smuggling. 4246. Sir C. Douglas.] In stating that in your opinion there is only one detection in 15 cases, do you allude to last year or to two or three years ago?— There were 85 detections in 1843, and I believe for every one of those 85 there were 15 who escaped. 4247. Mr. Aiderman Humphery.] You mean that they have not been detected in any way ?—No. 4248. Sir C. Douglas.] In 1840 what number were there detected?—Thirty-four ; but the smuggling has not, I think, increased so much as those numbers would at first sight indicate. 4249. Chairman^] Do you believe that smuggling is general in steam-boats, among the firemen and those parties concerned ?—Yes ; almost general. 4250. What is your idea with reference to captains, mates, and officers; do you think that they do a little in that way ?—I believe the captains do nothing in that way themselves, but we have detected several mates, and I believe the mates and second mates do engage in it. 4251. Mr. Aiderman Humphery.] Do you make any difference in the fine if you detect a mate, from the fine inflicted upon a common man ?—Yes ; the magistrate would fine him more than he would an ordinary person. 4252. You would fine him ^l. ?—Yes; the usual scale is about 10s. to a pound. 42.53 . Do you very often have the same man brought before you again?—No; the man that has been guilty of smuggling will be immediately discharged from those steam-vessels. 0.38. f f 4 4254. Dr. 7 May 1844. 224 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. Jr. Ayre, jun. 4254. Dr. Bowring.} Is there not then a perpetual change going on ?— ------------- Constant. 7 May 1844. 4255. Chairman.} What becomes of the sailors who are fined and discharged from a steam-vessel ?—There are a great many other trades in which there is no objection to smuggling; they care nothing about it; those that I speak of who are discharged, are seamen on board the steam-boats. 4256. They are not discharged from the other vessels?—No- 4257. Mr. Aiderman HumpheryJ] Do you ever have the same man before you ?—Yes ; we have had the same party before us two or three times again. 4258. W hat do you do when the same party comes again ?—Treat him in the same way, but with increased severity. 4259. Would you charge him the full penalty?—Yes, perhaps we might, if the case was proved. 4260. Chairman.} From your conversations with that class of persons belonging to ships, are you able to state at what rate they sell their tobacco?—Yes; that class sell it at 1 5. 2 d. and is. ^d. per pound. 4261. Do you know at what price they buy it?—They buy it at from 6d. to Rd.; I believe 8 d. more frequently than 6 d. 4262. Do they get no higher price then 1 s. ^d. ?—I think generally not. 4263. To whom do they generally sell it ?—To publicans and hawkers and pedlers, who go about the ships selling little hardware articles, and to the little shopkeepers. 4264. Dr. Bozering.} Then when it is sold to hawkers and pedlers on board, they become in fact the smugglers ?—Yes. 4265. Is there not a considerable difference in the price when it is sold on board, when the hawker runs the risk ?—I cannot tell you what the hawkers and pedlers pay, but I have heard of several instances where the sailors have smuggled it; indeed I could get any quantity of smuggled tobacco from that class at 1 s. ^d., free from any risk whatever. 4266. Chairman.} Are there any parties residing at Hull or in the neighbourhood who keep deposits for tobacco which they purchase from the seamen; you say you can get it in any quantity ?—Yes ; I may mention an instance: a friend of mine had a relative who lived all his years abroad ; he had become accustomed to a particular class of tobacco which was not to be obtained in England ; and this gentleman said to a man who he knew was concerned in smuggling, “ My friend wants such and such a description of tobacco, can you get it ? ” “ Oh, to be sure,” said this man, “how much do you want?” “A pound.” In the course of half an hour a pound was brought, and if. 2d. paid for it; and when he wants a fresh supply he regularly applies to this man, and gets it instantly. 4267. What is the largest quantity you have ever known s/ld in that way ?— One single pound, or two pounds, rarely more than one or t« f or three pounds. 4268. You have stated that for every one of the 85 that were found out, you believe there were 15 escaped?—Yes, I firmly believe so. 4269. Do you believe that that great number tends to any other parts along the coasts but Hull ?—I have no means of knowing. 4270. But with reference to the trade of Hull, you are quite satisfied upon that subject?—I am. 4271. Those may be said to be smugglers connected with the trade of the port ? —Yes. 4272. You alluded to another class of smugglers; will you tell us who they are, and what they do?—There is another class of smugglers, who secrete their tobacco in the goods which they import; in fact, they import goods for the purpose of secreting tobacco. I know that a good deal has been imported in that way ; some in fruit, some in rags, which occurred the other day, and some in other ways. 4273. What occurred the other day?—Five or six hundred weight of tobacco was seized within the last fortnight or three weeks, landed from the Queen of Scotland steam-packet, concealed in rags. 4274. From whence ?—From Hamburgh. 4275. Are there any foreign steamers which come to Hull?—Yes, we have three foreign steamers, and occasionally four. 4276. Do you think that there is more smuggling from British steamers than from foreign ?—I think that, according to the number of steamers, there is more from the foreign than the English. 4277. Are SELECT COMMITTEE ON TOBACCO TRADE. 225 4277. Are not the same number of Custom-house officers put on board each Mr. W. Ay it, jur,. on arrival ?—Yes, unless they have reason to suspect, and then they put a larger-------- number of officers on board. 7 May i$44- 4278. Dr. Bowritig.] Do you mean to say that there is a greater proportion of smuggled tobacco brought by foreigners than by English steam-boats ?—In proportion to the number, I think there is; we have a larger number of English steamers than of foreign. 4279. Mr. Aiderman Humphery.] That would not show that there was more smuggling by foreigners, but that the officers were more on the alert in the case of foreign steam-boats ?—I should fancy that a foreigner is not so expert a smuggler as the Englishman. 4280. The foreign vessel mav have tobacco on board without being seized ?— Yes. ' ' . 4281. The English vessel cannot?—She may have as much as the crew is likely to use on board as stores. 4282. A foreigner would be allowed to have any quantity he liked, would he not ?—I think it is not lawful for a foreign vessel to bring tobacco into an English port in packages or cases containing less than 300 lbs. weight, except as ship’s stores, and then it is placed under the seal of the Customs when the vessel comes in. 4283. Sir C. Douglas.~\ Have you any reason to suppose that there is any col lusion between the Custom-house officers and the people on board those vessels ? —I have never seen anything to indicate anything of the sort. 4284. Neither with foreign nor our own vessels?—No. 4285. Chairman.] Will you state the other class of smugglers to which you allude?—The second class of smugglers consists of those who import tobacco secreted in other goods ; the third class are those who employ vessels for the purpose of smuggling. 4286. Mr. Colquhoun.'] Are the goods in which tobacco is secreted conveyed by sailing ships or regular steamers ?—There is no distinction. 4287. Do you consider that a large amount comes by steamers ?—No, I do not consider the largest amount. 4288. The greater quantity comes by sailing vessels?—It comes indiscriminately by one or the other, as it suits their own convenience. 4289. Chairman.] What do you know of the third class of smugglers ?—I am quite aware that there are vessels constantly employed in smuggling tobacco. 4290. By what means is that knowledge obtained; how did you become acquainted with that ?—There has been one vessel seized within my experience; it was seized about two years ago. 4291. What kind of vessel was she?—A lugger; she belonged to one or two Hull men. 4292. What were the circumstances which led to her seizure?—A Customhouse officer got information and went on board of her in the river Humber, and seized her. 4293. What quantity of tobacco had she on board ?—She had several tons, I believe ; but I really cannot speak with confidence upon that. 4294. Do you know people at Hull who are considered to be engaged in that particular trade, whose principal employment or livelihood is in that way ?—Yes. 4295. Have you known the way in which they carry on their proceedings ?— I can scarcely say that I do; I know that we have had very large seizures at different times, and I know the tobacco has come from those vessels, but how it has got there, how it has been landed, I cannot tell. 4296. Mr. Aiderman Humphery.] How do you know, then, that they are regular traders ?—I have conversed with the owners of those vessels. 4297. Did they tell you who the persons were who consigned the tobacco ? —Yes. ' 4298. Mr. Chancellor of the Drchequer.] Did you never give information to the Customs officers of the port, you who are clerk to the magistrates?—They would take care not to let me know the facts which would lead to detection. 4299. Mr. Aiderman Humphery.] You said you knew parties who were dealing in smuggled tobacco; did you ever give notice to the Customs officers in order that they might natch those men and their transactions?—They are as well known to the officers of the Customs as they are to me ; the officers of the Customs are constantly getting warrants out to search for smuggled goods, but they are so 0.38. G g expert 226 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. W. Ayre, jun. expert that the officers rarely detect them, although perhaps within half an hour ----------- of their knowing smuggled goods are brought into a house a warrant is issued, 7 May 1844. and before the warrant is served it has all gone; where, no one can tell; it shows the perfection of the system. 4300. Chairman.] Do you believe that a considerable number of persons living at Hull, and in that neighbourhood, exist entirely by smuggling?—I do. 4301. Principally in tobacco, or in other articles ?—Tobacco, chiefly. 4302. What other articles ?—Spirits. 4303. Has it come to your knowledge that tea and silk are smuggled ?—Occasionally ; but very little of either tea or silk ; but I have had tea, and silk, and glass offered to me in years gone by that have been smuggled. 4304. Mr. Chancellor of the Exchequer.] Is the tea smuggled in any quantity? —In very small quantities ; I think half a pound, or something of that kind. 4305. Chairman.] In speaking of those men who are known to be smugglers, should you say that any of them have acquired property ?—I believe there is only one firm that has made anything by it. 4306. Do you mean to say that there are companies who carry on the smuggling? —There are individuals who put a certain sum each into the adventure; there are three or four individuals who unite in a smuggling adventure. 4307. Are you aware in what way those adventures are carried out, whether the parties go to Holland and make a purchase there, or in what way it is done ?— I believe they go out, and make arrangements with the dealers on the other side of the water, in Holland and Flushing. 4308. Have you known any seizure of tobacco belonging to those parties who are known to be smugglers ?—Yes. 430g. What was the nature of that transaction; how rvas it detected, or how was the smuggling carried on ?—The tobacco was found in a house ; information was given of its being there, the officer went, and he detected it, and the parties were convicted of having tobacco in the house which had not paid duty. 4310. You do not know how it came there ?—No, I do not. 4311. Are you aware at what price tobacco can be purchased openly in Hull ? —I believe that from this class, 25. 6d. is the ordinary price, and I believe that price can be readily obtained for it. 4312. Mr. Aiderman Humphery.] Is that manufactured, or Leaf tobacco?— Manufactured. 4313. Chairman.] Are you aware of the price at which Leaf can be had?— I think it very much depends upon the quality of the Leaf. 4314. Have any of those parties offered tobacco to you, or do you know that they have offered it for sale to others ?—They have never offered any to me ; but 1 know from their own statements that they get a ready sale for it at 25. 6d. 4315. Could you to-morrow, or next week, purchase any quantity in Hull at that price ?—I have no doubt of it. 4316. Could anybody purchase a large quantity?—I have been told by large manufacturers that they have purchased it at that price. 4317. Have you any means of knowing whether manufacturers at Hull generally do buy tobacco in that way r—I have heard from more than one that they do, and I believe it is almost general; with the exception of one, or at most two manufacturers in the town, I believe it is purchased by them all. 4318. Have you had any conversation with any of the present tobacco manufacturers in Hull respecting smuggling?—Yes, I have with three or four, and they have all admitted that they cannot live without smuggling. 431g. Have they admitted that they have smuggled?—Yes, without any hesitation. 4320. What do they mean, in saying that they cannot live without it ?—That the prices, through competition, are so low that tobacco cannot be sold to pay the duty. . . 4321. Do you understand that they are obliged to smuggle in their own defence? —Every one of them has said so; that they cannot do business without. 4322. Mr. Aiderman Humphery.] If all those manufacturers smuggle, it must be done very openly ; what are the officers about; the vessels are obliged to come somewhere, and do not the officers go on board all vessels ?—My opinion is, but I have no authority for saying so, that the tobacco is brought by fishing vessels, and they do not go on board fishing vessels. 4323. But the officers knowing that there is smuggling going on, it would be their SELECT COMMITTEE ON TOBACCO TRADE. 227 Mr. W. Ayre, yin. their duty to find out by what vessels it is done ; do you not think they would go on board those fishing vessels, if they suspected that they were smuggling?—There may be one or two fishing vessels come in with smuggled tobacco, and perhaps 20 or 30 or 40, without anything of the sort; they could not distinguish one from the other. 4324. There is a coast guard on your coast, as well as officers on the shore ?— Yes. 4325. Are they not on the look-out?—I can only say that we have the most certain evidence that there is a great quantity landed, but how it is landed I do not know. 4326. Chairman.] Then is it your opinion, that almost all the manufacturers in your neighbourhood use smuggled tobacco, and that a large quantity of it is imported in some way or other by vessels of different kinds ?—It is. 4327. Have you turned your attention to the consideration of how smuggling could be put down ?—I cannot possibly conceive any way of putting it down, except by reducing the duty. 4328. What duty would you reduce it to; taking into consideration the price at which smuggled tobacco is now sold, what is the amount which you think would put an end to smuggling?—I think that is. ^d. or is. duty would destroy much of this class of smuggling; that is to say, where parties import goods to secrete their tobacco, and also regular smugglers. 432g. Do you think that some smuggling might continue from sailors?— Decidedly it would ; it costs them nothing but the cost on the other side ; they will continue consequently to bring it over. 4330. Mr. Colquhoun.] That would not be sufficient to supply manufacturers ? —No; I do not think the manufacturers have anything to do with that class of tobacco now, it is the publicans and small dealers. 4331. Chairman.] If the duty were reduced to 1 s., it is your belief that smuggling would be put an end to with regard to two of these classes of smugglers ?— Yes, but not with reference to the other. 4332. Mr. Colquhoun!] Would it be necessary to go as low as 1 s. in order to put an end to smuggling ?—I have given this subject a good deal of thought, and I have some doubt in my mind whether 1^. 3d. duty would destroy this class. 4333* Would not 1 s. 6d. ?—I should be inclined to think it would greatly diminish it, but not destroy it; but I think 1 s. 3d. would destroy it, and 1 s. most certainly would. 4334. Mr. Chancellor of the Exchequer.] If you do not destroy the class of smugglers that supply shopkeepers, you still leave a certain inducement to manufacturers to smuggle, do you not ?—The quantity brought by those sailors is so very small, generally speaking, that it is not worth the attention of the manufacturers. 4335- But if they supply the manufacturer’s customers, they affect the trade of the manufacturer?—Most undoubtedly they do. 4336. Do you suppose that they import a quantity sufficient to supply a considerable class of the consumers of tobacco ?—Yes, I think they do ; small shopkeepers, and public-houses who deal in tobacco. 4337- Dr. Boicring.] You do not know of any case in which the sailors supply any large consumer ?—I do not think there is an instance ; I have never known an instance. 4338. Chairman.] Are the Committee to understand that the tobacconists who buy tobacco, buy the Leaf from the second and third class of smugglers ?—Yes. 4339* You think reducing the duly is the only way of protecting them from those two classes ?—I do not see any other way. 4340. Mr. Colquhoun.] But do not you apprehend that, in case of a reduction of duty, there would be a great increase in the petty smuggling ; that that number of 1,300 would increase?—I do not think it would increase materially ; the vigilance now is very great. 4341. Mr. Alderman Humphery.] You say that the sailors supply the small shopkeepers and publicans ; do they make a practice of supplying those persons, or do supply any dealer who supplies those persons ?—I think they do not supply any dealer; the hawkers and pedlers supply those shops. 4342. Then the sailors do not go to the shops and publicans themselves, but the hawkers buy the tobacco from the sailors and supply the publicans?—Many of the sailors go to the petty shops themselves. 0.3 8. g g 2 4343. Selling 7 May 1844. 228 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. H . Ayi^ jun. 4343. Selling in the shops to the shopkeepers would be liable to be detected ? - Mav 184.4. —^ie rnomen^ they get over the quays of the docks they are perfectly free from 4 y 44’ any detection. 4344- Are they never suspected in the streets with a pound of tobacco upon them ?—Very rarely indeed. 4345* Where are they detected ?—Upon the quays, leaving the vessels. 4346. Chairman.] Do you know anything about adulteration?—We have had a few cases before the magistrates; about the beginning of last April the Excise entered a house where they were manufacturing beech leaves into tobacco; this {producing a sample) is nothing but beech leaves scented. Robert Lundy, called in; and Examined. Robert Lundv. 4347- Chairman.] HAVE you any prosecution for smuggling now?—No. --------- 4348. Have you ever had?—Yes, twice. 434g. Do you live at Hull ?—Yes. 4350. Have you ever been engaged in the tobacco trader—Yes. 43.51 . And concerned in some tobacco smuggling?—Some little. 4352. State what that little was, and when it took place?—To put you in a right position, I was more a dupe than anything else. The revenue laws are in such a state that they encourage smuggling at present: this individual that I got in company with beguiled me by his tongue. 4353. How long ago was that?—In 1833; he beguiled me, and told me that wonders might be done: he knew’ that by my industry I had accumulated a little money. I was to put down 100 Z., and he put down 20 Z.: he put down as much as w'ould enable him to know the business, and then gave information to the Custom-house. 43.54 . How often did you try him in that w’ay ?—Seven times. 4355- D*d you lose every time?—Every time. 43,56 . Mr. Aiderman Humphery.) £.700?—Yes, I lost more than that. 4357- Chairman.) How’ did he go about it ?—He used to go abroad and buy goods, and take my money and pay for them, as I expect, although I do not know : he kept all the accounts. They made application to me for money afterwards, but that I had no business with; my money was spent, and I did not buy the goods; and on that ground I had no business to pay for the tobacco. 4358. How did he bring it over to England ?—The tobacco was put into various vessels, and the vessels and all were taken. 4359. Mr. Aiderman Humphery.'] How many cases had you not taken ?— Only one of any extent. 4360. What extent?—I had a ton of goods. 4361. Chairman.) You have had none since that?—Not of any weight; perhaps 200 lbs. or 300 lbs., or that. 4362. When was your last transaction?—I think the last transaction that I had was 2.5 lbs. or 26 lbs., and I paid 25 Z. for it; it was seven years ago. 4363. Mr. Aiderman Humphery.) You have not been smuggling since seven years ago ?—I think I paid the fine at that time. 4364. Have you been doing any business since ?—No, nothing to any extent; I may have smuggled a hundred cigars, or something of that sort. 4365. Chairman.) Cannot you tell us in what vessels, in the last year, you have done any business in that way ?—No, nothing but a mere trifle. 4366. Mr. Aiderman Humphery.) Do you know anybody that smuggles now’ ? —No, I do not. I hear a great deal of talk among people that have been in that way, and there is great exaggeration about it; I believe there is more talk than anything else. 1 believe that where one has made money 20 have lost. I was alluding to the revenue laws encouraging smuggling. I should wish to be explicit upon that point. Now I do believe, although I do not know, that informers must have a great stimulus given them by having so much money for the information. That man that I speak of would never have led me into the act of advancing so much money if he had not had a stimulus. 4367. Chairman.) Then you got into the hands of a man who got you into it, and then informed against you ?—Yes; and 1 would wish to be explicit upon this point upon the evidence, that wherever the informer goes the officer will be very strict to watch that man ; he will catch him first; he is concerned in a speculation of Digitized by Google SELECT COMMITTEE ON TOBACCO TRADE. 229 Robert Lundy, of some kind ; he has a knowledge of it. The worst character lays the information. 4368. Mr. Aiderman Humphery.] This man put in only 20Z. to your 100Z., and therefore you must have been five times as bad as he was?—As regards the bulk of the goods; but he did it with a special object, as a villain. 4369. How did you find that out?—After seven times. 4370. On the seventh time you found him out?—Not exactly then; not till he informed me. 4371. Dr. Bowring.'] What led you to go on with transaction after transaction, till you were at last undeceived ?—I can compare it to nothing but this: when a man starts in a business, and he has any energy about him, if he is unsuccessful in one gambling transaction he will try another. 4372. Losing every time?—Yes, I think it is so that many a man will go on till he is ruined. 4373- Mr. Colquhoun.] You have stated that there is a great deal of exaggeration as regards smuggling; is that with regard to the profit made by the smuggler, or with regard to the extent to which it is carried on ?—I was alluding to the successful attempts, where the revenue is defrauded. 4374. Have you any doubt that there is a great deal of smuggling constantly in the port of Hull ?—I should say that there is not a sea-port in England where there is less, according as I have heard; but of course, not being acquainted with other places personally, I do not know. 4375* Your belief is that there is very little smuggling, and that upon that little very little profit is made?—Yes. 4376. Chairman.] From your knowledge of smuggling transactions, what should you say would be the best means of putting down smuggling ?—Not to allow heavy information-money, and then men will not draw’ others into the business, which I know is a general thing. I know others that have been in the same way as I have been, and I believe where 20 transactions are put afloat under the present law, there would not be one. 4377- h is your opinion that giving a large reward to the informer rather encourages smuggling than otherwise ?—Quite so. 4378. Mr. Aiderman Humphery.] One of your ways of putting down smuggling is to take off the reward ?—Yes. 4379* What reward is generally given ?—I do not know. 4380. How then do you assert that, if you do not know what the reward is?— I have a proof of it in my own transactions, by being informed on by my own partner seven times. 4381. Chairman.] What reward did he get?—I cannot tell; but he kept appearing better and better, and I got worse and worse; and he had no other means of livelihood. 4382. Is that the only transaction you had, and the only means you have of forming an opinion ?—No. The Crown has a great number of very heavy cutters, that cost an immense sum to the public, and are scarcely of any use. I would have none larger than 60 or 70 tons. In 19 cases out of 20, where they do make seizures, it is by informations ; and on that ground you are only forestalling the officers on the beach. Kent and Sussex are well guarded by preventive men; Yorkshire and Lincolnshire are scarcely guarded at all. 4383. Is there any preventive guard there ?—A boat’s crew perhaps, in 15 miles. 4384. Sir C. Douglas.] How many does that crew contain?—Six or eight ; now if those men who are in the large cutters were planted on the beach, and small craft stationed round there, it would be almost impossible for any goods to be landed there. 4385. Chairman.] Then you do not think the people afloat are of any use in checking smuggling ?—None but those who are close in the land, out of the track of the ship; because then you may be within a mile of the cutter; if you have the land side of her you are safe ; you can see her, but she cannot see you. 4386. What induces you to say so; on what grounds do you say so?—I have Picard it from the men on board various vessels; none have tried harder than 1 have, and been more unsuccessful. 4387. Mr. Aiderman Humphery.] Tried harder for smuggling ?—Y es. 4388. You did not like it?—I liked it, for I persevered seven times. 4389. Chairman.] Then the opinion you are now giving is gathered from con- 0.38. g g 3 versing 7 May 1844. MINUTES OF EVIDENCE TAKEN BEFORE THE llobcrt Lundy. 7 May 1844. Mr. W. Scholey. 10 May 1844. 23<» versing with people who have been employed in smuggling, is it?—Yes, and my own transactions. 4390. Dr. Bowring.^ What other suggestions would you make?—I believe the revenue is fifty times more hurt by adulteration than by smuggling. I know at this present time parties,—I cannot give you the men’s names, it would not be prudent that I should do so,—who are adulterating from three to four per cent, now, and they would defy the Crown to catch them. I have two articles here : that (producing a sample) is potato starch ; it is adulterated with moist sugar; there is a quarter of a pound put into a pound, then the sugar is put among the tobacco, a fourth of that is mixed with the tobacco ; the moist sugar is the chief commodity, and I believe that a good many are doing it at four per cent. 4391. What do you mean by four per cent?—Four pounds in the too lbs. 4392. Do you know of any greater amount of adulteration than four per cent. ? Not at present; there used to be as high as 50 or 60, but they dare not attempt that now. 4393. How do you know this ?—I know it from tobacconists, who have told me what they have done. 4394. You have never seen it?—I saw ,6lbs. of beetroot dreg put among 84 lbs. of leaf in the tobacco manufacture, and then I saw a lot of very fine yellowochre shook among it, and then the beetroot dreg made it moist, and the yellow ochre sucked it up, and then t made it pay very nicely. 4395. Sir C. Douglas?) That was before the alteration of the law ?—Yes ; there is scarcely anything that is manufactured but what is adulterated. 4396. Do you believe that tobacco is adulterated under the present law, at a greater rate than four per cent. ?—As far as I have conversed with persons in the last 16 weeks, this is the greatest quantity I have heard of. 4397. Mr. Aiderman Humphery?) What are you ?—An ironmonger. 4398. Do you know anything about tobacco ?—When I was attempting these speculations I tried to get information, and those parties I have known since. Veneris, 1 o° die Maii, 1844. MEMBERS PRESENT. Dr. Bowring. Mr. Colquhoun. Mr. Darby. Sir Charles Douglas. Mr. Ewart. Mr. Chancellor of the Exchequer. Mr. Hodgson Hinde. Mr. Joseph Hume. Mr. Aiderman Humphery. JOSEPH HUME, Esq. in the Chair. Mr. William Scholey, called in; and Examined. 4399* WHAT is your business, and where do you carry it on ?—I am a tobacco broker, at No. 24, Mark-lane, of the firm of George Scholey & Son. 4400. How long have you been in business as a broker ?—I have been in business for perhaps 15 or 16 years; I have been a professional broker the last 12. 4401. Have you become cognizant of any smuggling transactions in tobacco?—■ I am not particularly cognizant of any acts of smuggling in tobacco, although I have heard upon good authority, and do know that such exist to a very great extent. 4402. What induces you to believe that it is carried on to a great extent?— Extensive sales of tobacco which the purchasers have told my firm were for the purpose of smuggling; also from the low price of the manufactured article all over the country, and which is far below what tobacco legally obtained can be afforded at. 4403. Have there been more sales to parties intending to smuggle the tobacco of late years than formerly ?—I think so. 4404. Mr. Chancellor of the Exchequer?] How do you know that the parties intended Digitized by Google SELECT COMMITTEE ON TOBACCO TRADE. 231 Mr. W. Scholey. intended to smuggle the tobacco who applied to you to purchase ?—Because they have frequently said so. Smuggling is also most extensively carried on with tobacco that has not before been in England. 4405. Chairman.] Do you ship as well as sell the tobacco?—Yes. 4406. Then you are able to state to what ports principally the tobacco so purchased, as you suppose for smuggling, is sent?—When the tobacco has been exported from England, with the view of being illegally reimported, it has of late been principally directed to Rotterdam. 4407. In what packages is it sent?—From London, in the packages in which it is imported. 4408. Are there any particular kinds of tobacco sent?—Principally Virginia Leaf, and what is termed fancy leaf, for the manufacture of cigars. 4409. Stripped or Leaf?—Formerly all leaf, but of late, in many instances, the most expensive descriptions of strips. 4410. Dr. Bowring.] What is the largest transaction you have known for the purpose of fraud ?—The largest I have positively known of late from London, by one individual, has been about 20 hogsheads; but my firm and others have formerly had transactions of hundreds of hogsheads at a time. 4411. Mr. Chancellor of the Exchequer.'] Within what period is this ?—That was about six months ago. 4412. Where was it sent to?—It was sent to Rotterdam. 4413. Chairman.] Have you any means of knowing from parties that the tobacco is returned to this country ?—Yes, it is immediately returned ; I have seen it repacking; have been to Flushing, and witnessed the process there myself. 4414. Are there establishments in Holland for that purpose?—I have heard and believe there are. 4415. Can you state what are the preparations made ; what particular packages it is put into, and what the expense attendant upon them is ?—I cannot stale the expense, but it cannot be very great; the largest place I saw was at Flushing ; that was some years ago ; they take the leaf from the hogsheads in cakes, and put them into bales of from .50 lbs. each, and load them into luggers. 4416. Dr. Bowring.] Is there any particular process of pressing?—No; the tobacco is sufficiently pressed already, but little additional pressure is requisite. 4417. Chairman.] In packing it into hogsheads it is pressed as close, almost, as it can be?—Yes. 4418. Then it is in the same compressed state that it is taken out in portions and made into bales?—Yes. 4419. In what kind of packages ?—Mostly in canvas. 4420. What is the latest occasion when you have known tobacco purchased avowedly for the purpose of smuggling ?—The last parcel we sold that I knew was for smuggling (though we may have sold many since) was about six months ago ? 15 hogsheads I sold myself. 4421. Mr. Aiderman Humphery.] Those went to Rotterdam ?—Yes. 4422. Chairman.] What was the price of it?—I think it vvas 4 <7. 4423. Dr. Bowring.] What were the terms of sale?—We sell tobacco at two months. 4424. Do you allow two months to the smugglers ?—No, they always pay cash for it, deducting discount for prompt payment. 4425. Chairman.] Do you know individuals whose business you consider to be principally in that branch?—Yes. 4426. Dr. Bowring.] Do they generally come with cash ?—Yes ; there is no difficulty ever about that. 4427. Have you known any case of a party so engaged in smuggling transactions possessing considerable property ?—I do not know the extent of their property, but we have considered that our customers in that way were rich men. 4428. Chairman.] You stated that the parties told you that the tobacco was to be brought back to this country; did you understand in what way it was returned to this country ?—Always in bales. 4429. How shipped ?—Shipped in luggers, and sometimes in small boats. 4430. Do you know any particular instance in which any of it has been seized in coming back ?—No, we do not hear of that; but the 15 hogsheads of tobacco, to which I alluded just now, I afterwards heard, came back packed into bales with some quantities of stalks. 0.38. g g 4 4431- Er. 10 May 1844. Digitized by Google 232 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. W. Scholey. 4431. Dr. Bowring.~\ Are you ever applied to to sell tobacco clandestinely ----------- introduced?—We have been very frequently applied to. 10 May 1844. 443 2. Ever in large quantities?—Any quantity we could sell. 4433. Do you mean that at this moment, if you obtained orders, you could purchase any quantity of smuggled tobacco?—Yes. 4434. Mr. Aiderman Humphery.'] Do you know the parties ?—I do not know where they live, but I could get at them. We have never had such a transaction. 4435. Those 15 hogsheads of tobacco which you sent to Rotterdam were sold at 41 have been told of sales at 25. 4444. In large quantities ?—Yes. 4445. Mr. Aiderman Humphery .~\ You think you could not get it for less than 2s. ?—I have understood the sales have been mostly at 25. 6d. 4446. Have you any idea where they land the tobacco here ?—No; they land it all over the United Kingdom, where they can. 4447. Chairman.^ All that you know is, that such offers have been made to you ; if you could sell, there is no difficulty in supplying you?—Those offers have been made to me. 4448. You have referred to stripped and unstripped tobacco; what is the difference?—The stripped tobacco is an article which is manufactured by the. extraction of the stalk; I have a specimen (producing the same.')—This is the leaf with the stalk, and this is the leaf without the stalk ; one is called stemmed. 4449. Is there anything peculiar in the preparation of the stripped article for the English market ?—No, except that the stalk is withdrawn, and it is rendered rather drier. 4450. Does tobacco for the Continent suffer that operation?—Never. 4451. What is the reason that the stripped tobacco is sent to this country alone ?—Because, from the high rate of duty on tobacco, it is found advantageous by the manufacturer to pay only upon an article in as advanced a state of preparation as possible. The general consumption of tobacco by the manufacturer is in stemmed ; where stalk in quantities is required, it is partly obtained from such manufacturers as use a proportion of leaf, and the remainder by smuggling and imitative powders. Some recent instances of detection may serve to prove the iurmer. 44.52 . Do you mean to say that in America they keep the stalks for smuggling into here, and send the leaf alone ?—The consequence of the permission which is given to import strips at the same duty as leaf is, that the stalks are exported from America to the Continent, where they arrive at the cost of about 7 s. 6d. per 100 lbs., including- all charges of freight, insurance, &c., and thus become, at a very low cost, a temptation to the smuggler for introduction to all England, Scot-lano, and Ireland for the manufacture of snuff. 4453. What is the price of the leaf without the stalk, and the price of the leaf with SELECT COMMITTEE ON TOBACCO TRADE. 233 Mr. IV. Scholey, with the stalk?—There is generally a difference of about 7 I. a hogshead, lid. a pound. 4454. What per-centage is that upon the value of a hogshead of tobacco ?— Thirty-seven and a half per cent. 4455. The Leaf is worth 1 £ <7. a pound more without the stalk than with it ?— Yes. . 4456. Is it with a view of saving the work which you would have in England that they strip it in America, or is it better done there than here ?—It is not better done there than here. 4457. Then why is it done for the English market, when it is not done for the continental market?—It undergoes a process of manufacture there, and it is admitted here at the same duty. 4458. What is the process it undergoes?—The extraction of the stalks. 4459. Dr. Bowring.'] The object is to protect the manufacturer from the payment of duty on the stalk?—I cannot understand what could have been contemplated by the Government when it admitted strips at the same duty as leaf; they might as well have admitted cotton twist at the same duty as raw cotton. 4460. Chairman.] By whom is the labour done in America ?—By negroes. 4461. Is it done cheaper there than you can do it here?—No, on the contrary; tobacco could be stripped here at from t8rf. to 2s. a cwt. 4462. You think it is to save the duty, it being easier to smuggle stalks than to smuggle leaf?—Yes. The first cost of the adventure is to the smuggler 75 per cent. less. 4463. Mr. Chancellor of the Exchequer.] What does the tobacco-manufacturer, who buys his tobacco unstripped, calculate that he can sell his stalks for?—At this moment, I think, the price of stalks is about 35. a lb. to 35. 1 d., duty paid. 4464. Chairman.] What is the price of the tobacco from which the stalks are to be taken ?—Three-pence halfpenny, and 3s. 2d. duty, would make it 3$. 5 i d. 4465. Then there is a difference of 4 J*/, in the pound ?—No ; but only of 1 d. per pound on the 75 per cent, of stripped leaf which would remain after the extraction of stalks. 4466. Mr. Chancellor of the Exchequer.] What is the relative proportion of weight between the stalk and the remainder of the leaf?—The stalk is about 25 per cent, of the leaf. 4467. A manufacturer buying the whole leaf buys 2,5 per cent, of stalk, which he can sell at 3^. id. a pound ; the remainder of the leaf stands him in 3s. ~d. a pound ?—Yes. 4468. Chairman.] Could the work of stripping be performed as well in England in the dry state of the leaf as it is done' in America, when it is fresh ?— Yes. . . 446g. Then why is it not done?—I consider that I have answered this question before. 4470. If he was obliged to sell the stalks he would sell it at a loss ?—Yes ; the price of stalks is kept low by the quantity smuggled. 4471. Mr. Chancellor of the Exchequer.] Is it not the fact also that the leaf is in a much drier state than when the stalks are extracted?—Strips generally come here drier than the leaf; they undergo a process of drying. 4472. Therefore the duty being paid upon a drier article gives the manufacturer a greater profit on the manufacture ?—Yes. 4473-74. Chairman.] Do you believe that that method of stripping the tobacco and vending it without the stalks, tends to encourage smuggling?—I am sure it does ; I know the fact. 4475. Will you explain why it does?—I consider that I have answered this question before, and I know the dealers in stalks on the Continent have been paid for them occasionally in British sovereigns. 4476. Dr. Bowring.] You mean that in a small place where the currency would be trifling, there would be a great supply of sovereigns?—I have said that smugglers most commonly pay for stalks by gold sovereigns. 4477-8. Mr. Chancellor of the Exchequer.] Do you mean to say that the smuggling transactions on the continent are paid for in sovereigns ?—Not always ; that may depend on circumstances. 4479. Chairman] Do you know whether, if the tobacco imported into this country was imported with the stalks perfect, there would be a consumption for the whole stalks for the snuff'that is manufactured?—There is no doubt of it. 0.38. H H 4480. What 10 May 1844. 234 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. W. Scholey. 4480. What proportion of the tobacco which we import comes in the stripped ----------- stater—About three-fourths of what duty is paid upon. 10 May 1844. 4481. Then are the Committee to understand, that by that species of importa- tion there is a deficiency in the quantity of stalks required for the ordinary snuff trade?—Yes. 4482. And you think that there being that deficiency, it is a strong encouragement for smuggling stalks to make it up ?—Yes, and for using adulterating matter, to imitate snuff flour. It is so strong in its own nature, that a pound of real stalk flour will cover a quantity of adulteration by its flavour. 4483. Would you recommend any alteration with reference to the duty on those two articles, they being of different value ?—I should say that there ought to be a discriminating duty in favour of Leaf. 4484. Supposing the duty to remain as it is now on Leaf with the stalk, what would you say it ought to be upon strips without stalk ?—With a duty of 35. on Leaf, 1 would say the duly on strips ought to be 4.S'. 4485. You have stated that the difference is now 4 ^ J. in value ; why would you propose a greater discriminating duty than the actual difference of value in the market?—The present difference of price is only about 2(1.; but when strips have been scarce, I have known a difference between strips and leaf of 9 J. a pound in favour of strips in bond. 4486. By whom are the strips principally purchased ?—By the manufacturers. 4487. Not by the snuff-rnakers ?—No. 4488. Do the snuff-makers generally purchase stalk alone, or purchase leaf, and strip it themselves ?—They generally purchase stalk from the manufacturers. 4489. As a separate branch of business ?—Yes. 4490. Mr. Aiderman Humphery.] But the dryness of the strips would make a difference in the price ?—It does enhance its value something ; they take a particular description of leaf to make those strips of. 4491. Is it a better sort ?—It is generally a better sort of tobacco. 4492. Why is it that in America they prepare that specially for the English market; why do not they prepare it also for the foreign market ?—Because they do not want strips there, as they can employ all the stalks ; their stalks go into the snuff manufactory. 4493. Mr. Colquhoun.] Do you mean that there is a greater consumption of snuff in foreign countries than in this country ?—Certainly not than in the whole United Kingdom. 4494. You have stated that to your knowledge smuggling exists to a great extent; what would you suggest to nut an end to smuggling?—A reduction of duty. 4495. Are there any other means that you would recommend?—I should think not, taking that measure in conjunction with necessary vigilance by the authorities. 4496. To what extent would you propose a reduction of the duty ?—To 1 s. a pound. 4497. Why do you fix w. a pound ?—Because at that rate it would not be worth the while of the smuggler to bring it in. 4498. Mr. Chancellor of the Exchequer.] Would you make any difference in the duty between stripped and whole tobacco?—Yes. 4499. If you reduced the duty to 1 5. a pound on whole tobacco, what would you make it on stripped ?—I would make it 6d. more on stripped. 4500. In that case, do you think that the practice of sending stripped would continue?—It might continue, but would be greatly diminished. Stripped would be imported in very small quantities, no doubt. 4501. Chairnum.] Why would it be reduced by reducing the duty on unstripped tobacco ?—The duty not being so high upon tobacco, there would be no inducement for smuggling or adulterating. 4502. You think that the lowering the duty to 1 s. would put an end to smug gling?—Yes. 4503. If the duty were what you have proposed, do you think that many stalks would continue to be brought in from the Continent?—No, for none would be made in America. 4504. At what price could the stalks be supplied to the manufacturer in England, supposing the tobacco to be all imported in leaf ?—As stemmed tobacco is only used for this country, if its importation was restricted by a discriminating duty Digitized by GOOQle SELECT COMMITTEE ON TOBACCO TRADE. 235 Mr. W. Scholey. duty, I cannot see that there would be any stalks for sale upon the Continent or elsewhere out of the United Kingdom. 4505. Then your opinion is, that the stalks smuggled from the Continent to England are stalks taken from the leaf in America and sent to the Continent, the strips being sent to this country ?—That I am quite sure of. 4506. In that case you think that if the whole were imported in leaf there would be no stalks to smuggle ?—Certainly not; not a hogshead in a year. 4507. Do you mean to say that the Continent would consume all their own stalks ?—They do now, and more too. 4508. Dr. iWiwg.j Independently of the tobacco exported from this country to Holland for smuggling, are there not considerable depots of tobacco in some ports imported directly from the United States ?—Yes. 4509. Can you form any notion of the proportion of tobacco exported from this country to Holland, and the proportion brought directly from the United States into Holland ?—I cannot; it is large of both descriptions. 4510. Is there not some additional motive given to the smuggler, when he can see the quality of the article here which he wishes clandestinely to re-import ?— He can do that in Holland ; they go over themselves mostly. 4511. In the cases you have mentioned of the export of 15 hogsheads and 20 hogsheads for the purpose of clandestine importation into this country, does the purchaser ordinarily accompany the article when it is exported, in order to convey it back ?—No, it is generally sent in a regular trader to Holland ; sent to an agent there; and he generally goes about a fortnight or three weeks after to make his arrangements. 4512. The usage is to meet the tobacco in the port in Holland, and themselves to superintend the repacking for the illicit introduction ?—Yes, themselves, or others sent for the purpose. 4513. Are those purchases generally made on the part of individuals or for companies ?—Individuals. 4514. Have any cases come to your knowledge in which there has been an extended partnership for carrying on smuggling transactions ?—No. 4515. Do you imagine that one individual runs the whole risk ?—There are a great many people connected with every transaction in smuggling; for instance, the man who bales the tobacco has no doubt his share in it, and the captain of the vessel who brings it over, and very likely even some of the men. 4516. Can you follow out a smuggling transaction and say how many individuals participate in the profits before it is delivered to the consumer here ?—I think I can. 4517. Chaii'man.] Will you have the goodness to send to the Committee a detailed statement of the several parties connected with any one of the smuggling transactions of which you can obtain information, stating among whom the profits of the smuggling transaction are divided ?—I will endeavour to do so. 4518. You say that smuggling is carried on to a great extent; can you form any opinion as to the proportion of the tobacco consumed in England smuggled, to that which pays the duty ?—I should say, and my partner agrees with me, that the quantity of tobacco consumed is double that upon which duty is paid. 4519. If the duty is paid upon 23,000,000 lbs., you mean to say that 46,000,000 lbs. is consumed in England ?—I do. 4520. Have you any data on which you have formed that opinion?—We infer that chiefly from the quantities we have sold at various times to smugglers, and the seizures which from time to time have been made of large quantities, the price of the manufactured article generally all over the country, and also from calculations made at various times' connected with the population. 4521. Dr. Bowring.^ Do you mean that you believe that there is a consumption of smuggled tobacco to the amount of 46,000,000 lbs. per annum ?—No, to an amount at least equal to what duty is paid upon. 4,522 . You believe that the amount of tobacco smuggled in is 23,000,000 lbs.; do you mean that there is an illegal importation of 23,000,000 lbs. of pure tobacco without adulteration ?—There is, no doubt, a great deal of adulteration used ; I think the quantity of tobacco which escapes duty every year is at least 23,000,000 lbs. 4523. Mr. JEwart.^ You do not include adulterated tobacco in the 23,000,000 lbs. ?—No ; it is a difficult question to answer. 0.38. h h 2 4524. Has 10 May 1844. Digitized by Google 236 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. IF. Scholey. 4524. Has the proportion of smuggled tobacco to legally-introduced tobacco ----------- gone on, in your opinion, increasing or decreasing ?—Increasing, because smuggling jo May 1844. bodies have become more regularly formed. 4525. If the duty were reduced to 1 $. a pound, what is your opinion as to the increased quantity that would be consumed ?—I think that there would be an increased quantity, after one or two years, or perhaps even in a shorter time than that, of about another 20,000,000 lbs. 4.526 . So that it would soon amount to 60,000,000 lbs., if the duty were reduced to 1 j. ?—Yes ; I believe the quantity consumed is 40,000,000 lbs., and I believe the quantity that would be consumed if the duty were so reduced would be about 60,000,000 lbs.; for the poor people, who are the principal consumers of tobacco, cannot in very many cases afford to buy tobacco. 4527. Do you believe that the total quantity of tobacco consumed has gone on increasing ?—Certainly. 4528. Mr. Aiderman Humphery.] Has it increased to the extent of 40,000,000 pounds?—Yes ; it is a mere guess. 4529. Chairman.] Are the Committee to understand that it is your opinion that if the duty on Leaf tobacco were reduced to 1 ^., there would be an increased consumption, equal to the amount of duty now paid, and a termination put to smuggling ?—I feel sure of it. 4530. Is that the opinion of other parties engaged in the trade, as brokers or merchants, with whom you have conversed?—It is. 4531. Is it the general opinion?—It is, with most of the persons I have conversed with about it. 4532. Dr. Bowring.] What period would you allow for the recovery of the revenue?—I should think it would recover itself in 12 months. 4533- Mr. Aiderman Humphery.] Do you mean that in 12 months it would recover itself; that there v/ould be duty paid upon 60,000,000 lbs. ?—Yes. 4534. Mr. Ewart.] On what data do you found this calculation ?—I form my opinion upon what I believe to be the actual quantity of tobacco consumed, as before stated ; also upon the deprivation which the poor generally (particularly the partially or wholly unemployed) undergo, and who constantly express regret at their not being able to purchase that which appears to have become almost a necessary; likewise, as what I have been informed, is the expense to which those persons, who, although in humble life, will go when having even very moderate means. I know men who earn from 13s. to 15s. per week on the average, and spend 10^ d. per week; and I know, in the same employment, of men receiving 25 s. per week, and consuming five and six times as much. 4535- The question refers to the calculation you have made with regard to the quantity consumed and the quantity upon which duty would be paid if the duty were reduced to 1 $. ?—The quantity that would be consumed in consequence of the reduction of the duty is only a surmise; although there is so much tobacco smuggled it is still a dear article. 4536. Dr. Bowring.] You think the reduction of the price would lead to an increase in the demand to the extent of 14,000,000 lbs. ?—At least. 4537. Mr. Ewart."] Is it a general inference which you make, from your knowledge of the trade ?—Yes. 4538. Chairman.] What reduction in the price do you contemplate if the duty was reduced to 1 s. ?—I should say that Cut tobacco would be sold at about 1 .y. 6d. a pound. 4539. In addition to those advantages which you have stated would arise from reducing the duty, namely, the termination of smuggling and the increased consumption, are there any other advantages that you contemplate would arise from that change ?—We should have a much increased export trade, as we had before strips were imported to the vast extent they are now ; we had a large export trade in the supplying of foreign markets. 4540. To what period do you allude?—Up to 25 years ago; foreigners used then to resort here. Buyers from the Continent used to resort here for most of their supplies, because we had a large assortment for them. Leaf tobacco was then principally consumed by our manufacturers. 4541. Do you mean to say that the practice of importing stripped tobacco has grown up of late years ?—Its principal increase has been within the last 25 years. 4542. Do you attribute that to the high duty which is levied here ?—Yes, to there being no discrimination between the duty on leaf and that on strips. 4543- Do SELECT COMMITTEE ON TOBACCO TRADE. 237 4543. Do you think it possible that England would become as great a central ,Mr- W- Scholey. market for Europe for tobacco as she was before, if the duty was lowered ?—I am sure of it, if, in conjunction with the measure of a reduction of duty, there was a 10 ^ay '^4-discriminating duty on strips. But there is no assortment of tobacco here now for foreign buyers. Formerly there was a very large assortment of tobacco in this country; but strips now, not being used in any other country than this, and forming three-fourths of the importation for manufacturing purposes here, leave the balance not stripped a very poor assortment to tempt the foreign buyer. 4544. Do you think that England would become the principal mart for supplying the continent of Europe with American tobacco, if the duty were lowered ? —I am sure of it. 4545* You state this from conversations you have had with persons engaged in the trade in those countries ?—Yes. 4546. Dr. Bowring.] Have any cases come to your knowledge in which tobacco merchants here have contracted with the French Government, who have the monopoly of the supply of tobacco in France ?—Yes, but not of late years. 4547. Does the regie frequently make purchases here?—No; because the navigation laws of France interfere. 4548. But the government could, with respect to tobacco bought for the regie, set aside their navigation laws?—The French have retaliated our measures upon us in this way, that they do not allow indirect importations; they only admit importations direct from the place of growth for consumption. 4549. Chairman.'] Do you mean to say that our navigation law, with respect to the admission of articles the produce of those countries, has been retaliated by the French?—Yes. 4550. Are the Committee to understand, that it is your opinion that a change to the effect of making England the principal mart for tobacco for the different markets on the Continent, would take place if the duty were reduced ?—Decidedly, for all of them, excepting, perhaps, France, for the reason stated. 4551. Mr. Chancellor of the Exchequer.] How could the reduction of the duty affect the French navigation laws?—It would not affect the navigation laws at all as to France: I said before that we had no trade with France, but that is principally on account of the navigation laws; for under the existing navigation laws, if we could sell tobacco here lower than they could get it from America, they would still not receive it. 4552. Chairman.'] With respect to Belgium and Holland, would any law existing in those countries prevent it ?—No, our trade is free with those countries. 4553- You contemplate, that by means of the advantages you have now stated England would become a mart to supply the continent of Europe, generally, with tobacco, except France?—Yes, I am sure of it. 4554. Mr. Chancellor of the Exchequer.] You are understood to say that 25 years ago, this country was a mart of tobacco for the other nations of Europe? —Yes. 4. 555- What was the duty at that time ?—I think 45. 4556- Why do you ascribe to the high rate of duty at present, when it is only 35. 2d., the loss of the advantage which this country derived at that time from being the mart of tobacco?—Because some time before 1815, when stripped tobacco was not so much used here, foreigners made large purchases here, always finding a large stock of tobacco in suitable qualities, and it took some years before we lost the trade. The foreign trade has been diminishing for years, till it has sunk into nothing, and its decline has been in proportion as strips have been imported here. Since the use of strips or stemmed tobacco has become so general in the United Kingdom, the shippers of tobacco make and send here just as much as what they calculate will meet our wants. Our other importations are in general by order, and for some particular object. Formerly, and before stemmed tobacco was used so much as at present, the British ports were ports of entrepot for nearly all Europe. The importation of stemmed at the same rate of duty as leaf has caused by degrees the greatest injury to our export trade in tobacco, which now only lingers in its last stage of decay. 4557- Was not that period near the close of the war?—Yes. 4558. Do not you imagine that the growth of the navigation of other nations has had a material effect upon their coming to this country as a mart tor foreign produce?—It may have had some effect, but this had always been up to that period the largest market from whence to supply foreigners with tobacco. 0-38- 11 11 3 4559. But Digitized by Google 238 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. SV. Scholey. 4559- But during the war many continental nations had no alternative but to ——“ buy their tobacco here ?•—But there arc still no exports from Holland, and few io May 1844. from Germany, to the United States. 4560. Chairman.} Do you contemplate that England would be a depot for American tobacco to supply principally the rest of Europe ;—Certainly, for we have a large manufacturing trade, and ships continually going backwards and forwards. 4561. Dr. Bowring.} Arc tliere not many returns made by English ships in tobacco to different ports of Europe?—It may now and then be the case, but not often; we have driven foreigners to America for their tobacco, by not having a sufficient assortment here. 4562. Mr. Chancellor of the Exchequer.} Would not the natural effect of the increasing navigation of those nations be to increase their trade with America ? — It would in time. 4563. Do not other nations trade with America now that did not before the peace '!—I believe they do. 4564. How does Belgium pay for the cotton it derives from America?—Through London. 456,5 . Why should it not pay for tobacco in the same way?—Tobacco is a different trade from cotton; cotton is an article of pretty much the same quality; a man will go a long way to see a large stock of tobacco, from which he can make particular assortments. 4566. Chairman^} You consider that there being a large quantity here, and great variety, would be an inducement to bring back the trade to what it formerly was ?— Yes. 4567. Could not English ships, carrying large exports to America, import tobacco cheaper than the Belgian and other ships could that had no exports ?— Yes. 4568. Dr. Bowring.} You mean that there would be a great saving in freight ? —Yes. 4569. Mr. Aiderman Humphery.} Supposing a vessel going there from this country loaded with goods, what difference is there between that vessel taking tobacco to Belgium and its going by their own vessels?—The duty is the same; there is no difference, or a very slight difference. 4570. Then our own vessels can take it from America to Belgium at the same price as they can bring it here ?—Yes. 4.571 . Chairman.} Do not English ships take a good deal of tobacco to the Continent from America?—No, American ships are preferred. 4.572 . Are they not allowed ?—They are allowed to Holland, to Belgium, to Germany, and some other countries, where nurseries of seamen are not particularly encouraged. 4573. Mr. Aiderman Humphery.} You say that English ships do not take it in great quantities to the Continent, but the Americans themselves take it there ?— Yes. 4574. Mr. Chancellor of the Exchequer.} What do the American ships take back ?—They return in ballast. 457.5 . Mr. Alderman Humphery.} Do not they come over to this country ?— Very seldom indeed. 4,576 . Chairman.} As they go back in ballast, the charge for freight must be heavier than it would be in English ships having a return cargo to America ?— Yes. 4577. And there would be other advantages which would enable you to sell cheaper at a reduced duty?—Yes, certainly. 4578. Dr. Bowring.} The importation to France under the regie is almost wholly in American ships?—Yes. 4579. Mr. Aiderman Humphery.} What do they take back ?—They take very little back. 4580. Do not they take wine and brandy?—Occasionally. 4581. Chairman.} You are understood to state, that this country has ceased to be the mart for the continent of Europe for tobacco, in proportion as the practice of introducing strips has taken place in this country ?—Occasionally. 4582. And that practice has arisen from the high duty imposed in this country ? —Yes, and from the duty on strips and leaf being the same. 4583- Mr. SELECT COMMITTEE ON TOBACCO TRADE 239 Mr. W. Scholey. 4583. Mr. Chancellor of the Exchequer/] A distinctive duty sufficiently high on strips would cure that evil ?—In a great measure. 4584. Mr. Aiderman Humphery.] What difference is there in the freight of tobacco brought in English ships from America to Belgium, which go loaded from this country to America, and the freight of tobacco brought in American vessels to the ports of the Continent ?—From 5^. to 7s. a hogshead more to the Continent than to Great Britain. 4585. Dr. Bowring.] Whether in English, American, or foreign vessels ?—Yes; in English vessels the difference would be still greater; the freights in English vessels are generally lower than on American ships ; American ships get better freights. 45S6. Chairman.] If England was to become the mart for tobacco for the Continent, would our shipping be much benefited ?—To an immense extent. 4.587 . Mr. Colquhoun.] What is the freight of tobacco from England to Belgium ? —Ten shillings a hogshead. 4588. Chairman.] What is the freight from America to England?—It varies very much; the last freight from New Orleans to London was 37s. fid.; 35s. is a low freight. 4589. Does that include insurance ?—No ; the insurance is about 40 s. per cent. 4590-1. What would it be from New Orleans to Belgium?—If freights were obtainable to England from New Orleans at 35 s. a hogshead, I suppose the freights to Belgium and Holland would be 5 s'. a hogshead more. 4592. Mr. Chancellor of the Exchequer.] The additional expenses oflanding in England and re-shipping would be to be added to that ?—Yes. 4593- ^r< Colquhoun.] There would be no saving of freight in bringing it to England ?—Not in the freight only. 4594. Chairman.] But the advantage of having a choice of a variety of tobacco would give a preference to London?—Yes. 4595. Mr. Aiderman Humphery.] As the merchants on the Continent would be able to come over to this country with great facility, compared with going to America, they would probably come often to examine their tobacco, and they would prefer buying it in England to having a broker or an agent in America ? —Yes. 4596. They could be almost their own brokers in England?—Yes. 4597. Dr. Boicring.] A greater average price would be obtained by the importer, if he had an increased number of buyers ?—Certainly he would get better prices. 4598. Chairman.] Would London or Liverpool be in that case the principal attraction ?—London. 4599. As being nearer the Continent?—Yes. - 4600. Would that bring back a considerable portion of trade which has left London for Liverpool ?—As far as tobacco is concerned, I think London will always hold the first place. 4601. Dr. Boxerijjg.] Are the warehousing charges greater in London than at Liverpool ?—About the same. 4602. Mr. Aiderman Humphery.] The warehousing is done by the Government, is not it, both in London and in Liverpool ?—It is. 4603. Dr. Bowring.] Is the cost of discharging tobacco in London and Liverpool about the same?—It is about equal. 460g. Are the terms of sale the same?—There is a slight difference, of no particular account. 4605. Is the charge for brokerage the same?—It is about the same. 460b. Chairman.] Generally speaking, the charges on a quantity of tobacco in Liverpool and London would be about the same?—Yes. 4607. Mr. Aiderman Humphery.] And the same in Dublin ?—There are differences in the allowances between some of our markets, but these are regulated in the prices. 4608. What is it in Dublin ?—Ten pounds per hogshead. 460g. But the expense of discharging and putting it into the Queen’s warehouse at Liverpool, London, and Dublin would be about the same?—About the same. 4610. Mr. Chancellor of the Exchequer.] There used to be considerable purchases for the French regie ?—Yes. 4611. When was that ?—Some years ago. 0.38. 11 n 4 4612. Did 10 May 1844, 240 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. W. Scholey. 4612. Did they send an agent over to select the tobacco under those circum-— ---------stances ?—The regie is principally supplied by tender. Before the navigation laws 10 May 1844. assUn)ed their present form with France, the contractors themselves delivered tobacco from this market. 4613. Did the contractors come and make their selection of tobacco in this market ?—They were mostly London merchants who either took or managed the contracts. 4614. Is that the case now ?—No ; we have lately taken a contract with France, but that will be supplied direct from America. 4615. Mr. Aiderman Humphery.] But you still do business with them?—Yes. 4616. Mr. Chancellor of the Exchequer.] You stated that when tobacco is repacked at Rotterdam, it is put on board luggers and small boats; do you know where those luggers deliver it?—A great deal on the western coast of Ireland, and a great deal in the north of England. 4617. You have been employed by persons engaged in smuggling to purchase tobacco for them ; have you ever purchased tobacco to be put on board coasting vessels for smuggling?—Certainly not; we are exceedingly particular in insisting on shipping small parcels of tobacco by none other than regular traders; and expect, under all circumstances, that the ship brokers we employ will name to us any suspicions that they may entertain, as have sometimes occurred, when we have compelled the parties to employ the regular traders; when tobacco has been thus shipped and is landed on the Continent, it is beyond our control. 4618. Do you imagine that there is much smuggling carried on through the medium of coasting vessels ?—I cannot say. The smuggling that came to my knowledge was mostly from Rotterdam and Flushing to the coasts of Ireland. 461g. Do you believe that the vessels that took it on board at Rotterdam went direct to their destination on the coast of Ireland or England, where it was landed ?•—I do not doubt it. 4620. They did not tranship it at sea on board any other vessel ?—I think not. 4621. Mr. Aiderman Humphery.] Have you ever heard of any cases of the luggers transhipping it at sea ?—I have heard of such, but have of myself no knowledge of the fact. 4622. Mr. Chancellor of the Exchequer.'] When you make the calculation of 60,000,000 of pounds as about the quantity that would be consumed in England at a low rate of duty, what quantity per head do you allow for the smoking part of the population ?—I think wc ought to allow the same proportion per head that is used in France. 4623. What is the proportion ?—Seventeen ounces of tobacco and snuff per annum. 4624. Chairman.] You have stated that you are well acquainted with the tobacco trade on the Continent, and you have told us that no strips are imported there ; is more snuff consumed on the Continent than in England ?—I think not; there is not more apparent snuff-taking than here. 4625. Have you any returns of the quantities of tobacco consumed in France ? —Yes. 4626. Will you state what they are ?—Here is the last report of the regie. The total consumption of France is 16,750,000 kilogrammes; the French kilogramme is about 2 lbs., and 10 per cent. ; that gives a consumption, per individual, of snuff, of 194 grammes; 1,000 grammes make a kilogramme; that is about six ounces and a quarter of snuff for each individual, and 298 grammes of smoking tobacco; that is about nine ounces of tobacco; that gives 17 ounces per individual, but we know there is a great deal of smuggling in France. 4627. Dr. jBouvvno-.] How many millions do you take as the population of France ?—Thirty-four millions. 4628. What is the consumption per head in England of duty-paid tobacco?— Twelve ounces. 4629. Is there a greater appearance of smoking in France than in England ?— Certainly not. 4630. Mr. Chancellor of the Exchequer.] Is there a greater appearance of snuff-taking?—I think not. 4631. Dr. Bozvring.] Have you ever visited the French frontier, both on the Belgian side and the Swiss side?—Yes. 4632. Is not it a fact that every village close to the French frontier in Belgium is SELECT COMMITTEE ON TOBACCO TRADE. 241 Mr. V/. Scholey, is crowded with shops for the sale of tobacco and snuff to be clandestinely introduced into France ?—It is. 4633. Is not that also the case in all the Swiss villages near the French frontier ? —I cannot say, but I should think not to the same extent, because in them there is not the same facility for obtaining tobacco. 4634. Do you know any facts connected with the number of dogs destroyed for being engaged in introducing tobacco into France ?—Yes. 4635. Chairman.'] You know those facts of your own knowledge?—Yes. 4636. Dr. Bowring.] Are there not through the land frontier facilities for introducing tobacco into France which are not possessed in England?—Yes. 4637. Mr. Aiderman Humphery.] That is because we are an island by ourselves ?—Yes. 4638. Is not the Customs system in France very strict and severe?—Yes, they have a treble line on the old frontier. 4639. Sir C. Douglas.] You said that there are an enormous number of those shops upon the frontier; can you give the Committee any idea of the extent of one of those villages, either as to its size or its population, and how many shops it contains ?—The average population of the villages to which I have alluded may be from 2,000 to 3,000, in which are several shops and a large manufactory engaged in the tobacco trade. 4640. Chairman.] You are aware that the duty on tobacco by the regie is lower on the frontier than in the interior ?—Yes. 4641. Are you aware, that in order to discourage smuggling, the government, duties are all lower on the frontier ?—Yes. 4642. Is this tobacco which you say is smuggled, intended for the frontier, or for the interior of France ?—It has found its way, on account of the three cordons of officers perhaps, more into the interior than was the case before. 4643. How do three cordons cause it ?—I believe that by those means there are three rates of prices which diminish as you approach the Belgian frontier. 4644. Sir C. Douglas.] Upon what is your opinion founded that there is as great an inclination to use tobacco in this country as in France?—I think there is at least as much tobacco used in this country per head as in France. 4645. Mr. Chancellor of the Exchequer.] Why does not it answer to introduce smuggled tobacco and snuff from this country into France?—There is not sufficient drawback. 4646. Chairman.] If the duty on tobacco was ts., would the snuff-makers in this country be able to smuggle it into France ?—I think they would. 4647. But no drawback being allowed, none goes now ?—No. 4648. Mr. Aiderman Humphery.] If the duty on tobacco was 1 5., do you think we could smuggle manufactured tobacco upon which the 1 s. duty was paid into France ?—I think not; it can be sent cheaper from Belgium. 4649. Mr. Chancellor of the Exchequer.] What is the duty upon tobacco in Belgium ?—It is about a halfpenny a pound. 4650. Dr. Bowring.] Is not there an exportation of tobacco in bond from this-country, for the purpose of fraudulent introduction into France?—Yes. 4651. Mr. Chancellor of the Exchequer.] What is the consumption in Belgium for its own use ?—About 5,000 hogsheads a year. 4652. Mr. Colquhoun.] Do you apprehend that the consumption of Belgium is overstated at 22 ounces per head ?—I think it may be. 4653. Mr. Ewart.] The great consumers of tobacco are among the lower class of the population ?—Yes. 4654. Do you think they consume as much in England as the poorer classes do in France?—Yes. 4655. Can you form any idea of the comparative quantities consumed by the poorer classes and by the other classes ?—Not beyond my belief that tobacco is principally consumed by the poor and working classes of this country. 4656. And in France also?—And in France also. 4657. Mr. Aiderman Humphery.] What is the quantity of cigars made in this country now ?—I do not know, but it must be very great. 4658. Are many smuggled?—A great many. 4659. What sort of cigars do they smuggle?—The fine cigars. 4660. They do not smuggle the common cheroots ?—They sometimes smuggle a description of cheroot. 4661. What duty would you put upon cigars, to prevent smuggling, if tobacco u.38. I 1 was 10 May 1844. 24‘2 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. W. Scholey. was at i s. ?—I should think 5 $. a pound ; but I would rather think further about ----------that before I gave a decided answer to the question. io May 1844. 4662. Dr. Bowring.'] Can you, from the official document in your hand, state what is the consumption per head of tobacco in the Departement du Nord, in France?—Yes; the total consumption in that department, of snuff and tobacco both, was 1 kilogramme 671 grammes per head. 4663. That is 3 J lbs. per head ?—Yes. 4664. What is the consumption in the Pas de Calais, which is also a frontier ? —One kilogramme 671 grammes. 4665. Will you have the goodness to prepare for the Committee a statement of the consumption per head, in each department, and the rate of duty charged See Appendix, thereon ?—I will send it. 4666. Chairman.] Do you consider that the lower classes in France have greater means of purchasing tobacco than the lower classes in England ?—They have ; they can get some tobacco of a low quality cheaper from the government. 4667. Mr. Ewart.] Can you state the relative prices at which the poorer classes in this country and in France can obtain it ?—I will furnish a statement See Appendix. of that. * 4668. Mr. Chancellor of the Exchequer.] What proportion of the population do you suppose smoke in this country?—Nearly all the labouring population, and in Ireland the labouring women, which latter do not in France. 4669. What do you suppose is the consumption of a regular smoker, of the labouring class ?—I should say about 10 lbs. of tobacco in a year. 4670. Mr. Aiderman Humphery.] If 10 lbs. of tobacco are smoked by pipe, how much do you think a regular cigar smoker will consume in a year?—I should think about 5 lbs. 4671. Not more ?—He might; a more confirmed smoker who used four cigars per day would smoke upwards of 10 lbs. 4672. A cigar would not make a pipe of tobacco?—About a pipe and a half. 4673. Do you know the quantity of snuff which a regular snuff-taker would take ? —About half an ounce per day. 4674. Chairman.] What do you consider to be the expense of the labour in America expended in stripping the tobacco which comes to England ?—About 7?. a hogshead; I should think about 100,0001, a year. 4675. If there were a reduction of the duty, you think that the leaf would come, and that it would be stripped here; could it be stripped at less expense here ?—Yes. 4676. Supposing the whole to come in leaf, would you be able to strip it as well as they do in America, at the same expense ?—Much less expense; 2 3 - Dr. Bowring.] Are there any cases of children ?—Frequent cases of children; that is the way they are working now, by boys under 16 years of age. 5404. Chairman.] How do they manage it ?—They carry it about 1 lb. at a time, or 2 lbs.; never more than 2 lbs. at a time; they are hanging about the vessel, the tobacco is picked up, they row away towards shore, and they are back again directly; they have the boats of their fathers; the fathers know it, for I have taken many boys; there is a gang of a dozen boys that I know, that are living by it, and their fathers are supported by it also. 5405. Dr. Bowring.] Is the number of boys so employed increasing ?—Yes. 5406. Is that a new sort of smuggling ?—Yes. 5407. Since when has your particular attention been directed to it ?—In the last 12 months. 5408. Chairman.] Do you speak of that gang as being confined to any one part of the river ?—I speak of that gang as belonging to Mrs. Gregson and others. 5409. Are there gangs also in the same manner belonging to other receivinghouses ?—Yes, on both sides of the river. 54jo. You say that the number of receiving-houses is innumerable; do you believe that there is a gang belonging to each of those ?—Certainly, I do. 5411. That makes it so difficult for the officers to stop the smuggling ?—Yes, impossible, without the strictest watching. 5412. Mr. Aiderman Humphery.] Those receiving-houses are licensed to sell tobacco ?—Yes. 5413. And they do sell tobacco by retail?—Yes. ’ 5414. The SELECT COMMITTEE ON TOBACCO TRADE. 285 ,54] 4. The difficulty of finding out whether they have smuggled tobacco or not is, that they buy tobacco from the manufacturers ?—Yes. 5415. Unless you go immediately after some parcel has gone in, they always have a bill of parcels to cover the quantity ?—Yes, they get a bill of parcels immediately. 5416. Do you think that those general smugglers carry the tobacco from the ships to the manufacturers, or how do they get rid of it ?—They supply other dealers with it, both brandy and tobacco; it is not alone tobacco. 5417. Chairman.'] The same parties are employed to carry on smuggling in both ?—No, not the same parties; when it gets into the house, then the women carry it away. 5418. Mr. .Ewart] Are women employed for brandy as well as tobacco? —Yes. 5419. Do you think that smuggling generally through the instrumentality of children is increasing ?—I do. 5420. Can you form any idea of the numbers?—No, I cannot; I should suppose that I know on the river about 120 children and men and women who are living by smuggling alone. 5421. Dr. Boivring.] What is the proportion?—The children I should say are 14 or 15 in number, lads under 16 years of age; as regards the women, I should think I know 13 or 14 women, and the rest men. 5422. Mr. Eivart.] Have you any means of knowing whether the practice of using children for the purpose of smuggling has extended itself beyond your own district ?—I think not beyond the water-side. 5423. Dr. Bowring.] What is the class of society to which those children belong ?—They are watermen’s children. 5424. Do you imagine that the children get the profits, or give the profits to their parents ?—I imagine that the children get the profits ; all that I know do not give their fathers the money, but they spend it themselves ; you will see them in tap-rooms after they have run a crop on shore. .5425 . Do you see that produce any effect in deteriorating the morals of the children ?—Yes, they get from smuggling to thieving. .5426 . Chairman.] In fact they become vagabonds more than anything else ? —Yes. 5427. Dr. Bowring.] And this practice of smuggling has tended to deteriorate the state of public morals ?—Yes. 5428. Mr. Ewart.] Do you know any instances of children of good character being corrupted in that way ?—Yes, I do, two instances of young men; there was one about 18 years of age; he was not 18 when he first commenced; they were both steady lads : they began smuggling; and they have been imprisoned for thieving, and are now out of prison; they have been arrested for smuggling and abuse of the officers. 5429. Chairman.] Have they told you what they get ?—Not these parties. 5430. Is the answer of Mr. Watson correct upon that point?—Quite correct, they get 2 d. every half pound; Mrs. Gregson pays regularly 2 rf. a half pound, and 4 d. a pound. 5431. Is it not the practice at the receiving-shops that they are paid immediately?—Most of them are paid immediately, unless the man on board who employs them to run the tobacco pays them; frequently they do it in that way : sometimes the man will pay it; and if they have run it safe, they bring a little note with a mark upon it, and they go away with another crop. 5432. Dr. Bowring.] How much have you known a lad get in the course of a week ?—One lad told me (I do not know whether it was bravado or not, but he was an audacious rascal), that he had run 60 lbs. in one day. 6433. Mr. Aiderman Humpherg.] Was that from a steam-vessel ?—Yes, lying opposite the Custom-house. 5434. Was she lying on the shore ?—No ; he had his father’s boat, and went backwards and forwards. 5435. Do not you think the officer on board would have had a suspicion of this boy going backwards and forwards so frequently r—No ; he ran about to clean the vessel and to go on errands; and they are so close to the shore (it is about three boats’ lengths) they may be back 100 times in the course of Lieutenant D» H. Watson, r,n. and Mr. C. A. Davis. 17 May 1844. a day. 0.38. 003 5436. Sir ' Digitized by GOOQle 286 MINUTES OF EVIDENCE TAKEN BEFORE THE Lieutenant 5436. Sir C. Douglas.'] Then you believe that ?—Yes; and I went to Mrs. D.H. Watson, rm. Gregson’s that very night, and I had every reason to believe it. Mr C^A Davis 5437- Did you seize anything there ?—I did, but it was given up again. * • • • 5438. Chairman.] What happens to those boys then; do they save money ? j 7 May 1844. —They spend it as fast as they get it. 5439. Does their dress show a comfortable home ?—No. 5440. Then you think that those who are so employed do not save money ? —No. 5441. They become depraved and vicious ?—Yes. 5442. Mr. Ewart.] They become gamblers, in fact ?—Yes, and everything that is bad. 5443. Chairman.] Have you known anything of larger smuggling from vessels lying in the river ?—Yes. 5444. How is that carried on ?—The general system that has been lately practised has been to take a small vessel from London, and go 40 or 50 miles below, and meet a vessel, no matter whether she is a foreigner or not, and there they receive the tobacco that she has brought over, and bring it up. It may change twice before it gets up the river; they put it into a sloop first, and then, if they were afraid information would be given against that sloop, they would turn it over into a barge. We have repeated information that such has been done. 5445. How can they arrange that the two vessels shall meet in the river ?— A letter from the other side will state that they will be there at such a time, wind and weather permitting; they will easily arrange that. 5446. Do you believe that that is systematically carried on?—I believe it is. 5447. Have you known many cargoes, so arranged, landed on any other part of the coast ?—Yes, landed in Essex, at a place they call Murcum Creek. 5448. Was that in any large quantity ?—Yes. 5449. What became of it ?—Part came to Mr. Toplis, in Bermondsey-street; 40 bales. 5450. Mr. Aiderman Humphery.] Was it seized ?—No. 5451. How was that?—It got into his stock, and the party could not swear that it was the same tobacco. 5452. How do you know, then, that 40 bales came in?—From the information of the party who assisted to carry the bales into the yard. 5453. Chairman.] How was it landed ?—By a fishing-sloop, a hatch-boat. 5454. At what place was it landed; was it put into a house ?—It was put into a house there. The party that gave me the information told me that it was a gentleman’s butler that was engaged in the trade there, at a house situate on the left-hand side; that the butler was the party that employed this man to bring it to London, for I have known one man in prison, who told me the whole circumstances belonging to it. 5455. That the buildings belonging to his master had been employed for secreting the tobacco in ?—That the cellars of his master had been so employed unknown to his master. 5456. Mr. Aiderman Humphery.] Have you ever known any cargoes in that way reshipped at sea and landed in London ?—Yes, up the Surrey Canal; in the case of Mr. Fogg, for instance, the vessel made a voyage before that case, and went up the Surrey Canal, and there landed upwards of three tons of tobacco. 5457. Chairman.] What became of that?—That was not seized. 5458. Where was it delivered ?—That has not been traced. 5459. Do you mean to say that those transactions, in spite of all the attention on the part of the public officers, are of frequent occurrence ?—They are of frequent occurrence, I have not a doubt; my reason for supposing so is this : I know a gang of men on the Horsleydown side of the river; I am very often about there at a late hour, and sometimes I see them very ragged and very badly off; and I miss them for a fortnight; and I go again in disguise, and I see them with plenty of money, 20 I. or 30 Z.; and then they stop, and are ragged again, and as badly off as they were before. 5460. Mr. Aiderman Humphery.] Do not you think they get that money by robbing ?—No; three men I took last week, as being concerned in the sloop, so that I know they had been away, for one of them told me he had been away. 5461. Chairman.] Digitized by Google SELECT COMMITTEE ON TOBACCO TRADE. 287 5461. Chairman.'] Have you any knowledge of any transactions in any other Lieutenant part but in the river ?—More up towards Westminster ; there are more smug- D-H- l^^on, R'N gling transactions carried on above bridge than there are below; above bridge Mr caj Dav^ there have not been so many officers stationed that could prevent it. ' - ’ 5462. Mr. Aiderman Humphery.] Are there any officers on shore above 17 May 1844, bridge ?—No. 5463. A hatch-boat coming up the river may land anything she likes ?—Yes. - 5464. Chairman.] It would require a very large establishment to guard every part of the river, would it not ?—I think a small establishment, an effective force, that could associate, or get into company with those men, might break the whole up, for we have broken up an extensive gang since we have been employed. 5465. Would not that drive them to another part ?—We should break them up. - 5466. Mr. Aiderman Humphery.] Do you believe you could ?—If we gave them hard labour instead of fines, I think we could materially check it, especially if the Excise survey and permits were put on again. 5467. Do not you think an immense quantity of tobacco is brought to land that you cannot detect ?—Yes. 5468. Do you think, with all the officers you might employ, the duty remaining as it is, you could detect it ?—With the Excise survey restored. 5469. Do not you think they would smuggle to a great extent at the present duty, with all the vigilance you might use ?—They would turn to smuggling brandy if the duty on tobacco was reduced. 5470. You think that they would turn to smuggling anything liable to high duty ?—Yes. 5471. How could you prevent it, with all your force?—It would be impossible to prevent it entirely. 5472. If you drove them from one place, they would go to another?—Yes; they remove from one place to another now. 5473. You do not suppose that they carry on the system at one particular place merely ?—No. 5574. Chairman.] Do you know any capitalists in London whom you suspect to employ others in these transactions ?—Yes. 5475. Men of property ?—Yes. 5476. Do you think that they are often imposed upon, and obliged to pay money to prevent disclosures ?—Yes ; there is not the least doubt of that. 5477. Mr. Aiderman Humphery.] Who are those ?—The manufacturers who employ those men, provided those men are taken and sent to prison, without they support their families or give them something handsome when they come out of gaol, they will give information against them, and they are afraid of that. 5478. Chairman.] You have mentioned the name of Toplis ; how often have you detected him?—I have detected him twice; on the 8th May 1843, and on the 8 th May 1844. 5479. He has paid both fines ?—Yes. 5480. What was the fine ?—£.100. 5481. Mr. Aiderman Humphery.] What was the quantity you seized?— Leaf tobacco, 38 lbs. the first time, and 73 lbs. the last. 5482. How did you get possession of it ?—In a very curious manner. The leaf tobacco was sent from London to Chatham to supply the vessels in ordinary ; it was then given out to the sailors, in packets, three or four pounds, or five pounds, just as they liked to have it, to 300 or 400 men; then, as soon as it was given out, the bum-boats came alongside, and the sailors exchange it for other things; and it was sold at Chatham, and Mr. Toplis went down to Chatham and bought it, and sent it up to his manufactory in London; so that in the course of a year he has had as much as 4,000 lbs. weight. 5483-4. Chairman.] Is that smuggled ?—Yes.—(Mr. Watson.) But that can no longer take place, because the Board of Admiralty has issued an order that sailors shall not be entitled to tobacco while in port. 5485. Mr. Aiderman Humphery.] How long has that order been issued by the Board ?—Six weeks or two months. 5486. Do you remember, before that order, the quantity a sailor was allowed? —Two pounds a month. 0.38. 0 0 4 5487* Dr. 288 MINUTES OF EVIDENCE TAKEN BEFORE THE Lieutenant 5487. Dr. Bowring.] Do you know the price of the tobacco so sold?—It was ^and4°”’R N very £o°d; I should say it would fetch 2s. lOd. or 3s. a pound to the Mr. C. A. Davis, smuggler. 5488. Chairman.] Do you think Mr. Toplis gave as much as that:—No, I 17 May 1844. should think not; 2 s. 4 044 . Mr. Aiderman Humphery.] Do you say that you can buy the cheroots at from 6 d. to 1 s. per lb. ?—No; they are in the habit of being sold at from 0.38. s s 3 7 0 690 Saone (Haute) - 347,627 60,344 78,112 138,456 0 173 0 224 0 397 Saone et Loire - 551,543 97,981 80,928 178,909 0 177 0 146 0 323 Sarthe - - - 47°,535 93,716 80,381 174>O97 0 199 0 170 0 3^9 Seine - - - 1,190,603 633,500 790,088 1,423,588 0 530 0 661 1 191 Seine Inferieure 737,501 276,723 256,415 533,138 0 375 0 347 0 722 Seine et Marne - 333,260 75,941 87,566 163,507 0 227 0 262 0 489 Seine et Oise 47O,948 141,086 173,241 314,327 0 299 0 367 0 666 Sevres (Deux) - 310,203 42,658 15,705 58,363 0 137 0 050 0 187 Somme - - - 559,680 79,685 72,879 152,564 0 142 0 130 0 272 Tarn - - - 351,656 44,678 15,006 59,684 0 127 0 042 0 169 Tarn et Garonne 239,297 37,470 12,754 153,869 50,224 0 156 0 053 0 209 Var - - - - 328,010 88,801 342,670 0 270 0 469 0 739 Vaucluse - - - 251,080 55,079 85,729 140,808 0 219 0 341 0 56<> Vendee - - - 356,453 53,499 37,225 90,724 0 150 0 104 0 254- Vienne - - - 294,250 49,162 17,623 66,785 0 167 0 059 0 226 Vosges - - - 419,992 62,553 171,677 234,230 0 148 0 408 0 55$ Vienne (Haute) 292,848 68,363 24,981 93,344 0 233 0 085 0 282 Yonne - - - 362,961 55,493 47,287 102,780 0 152 0 130 0 3*8 Total • - 33,973,412 6,608,674 10,147,819 16,756,493 0 19+ 0 298 0 492 Total, in Pounds English. Quantities Sold in France. Average of the 1 Consumption per Head, in Ounces. Snuff. Smoking. Total. Snuff. Smoking. 1 Total. lbs. lbs. lbs. oz. oz. oz. 14,539,078 22,325,198 36,864,276 7 10 J 17i The Quantities of Tobacco and Snuff Sold in France in 1842, stating the Prices. Smoking Tobacco - Snuff 4/3 per lb. - - - 85,644 lbs. 3/9 — - - - 2/9 — - - - 2/1] 89.793 - 11,816,724 - a’ J. —. - - - °/8 J 9,390,830 - 4/3 per lb. - - - 3/9 — - - - $9,356 - 10,208 - 2/9 — - - - 2/i 1 13,400,730 - a’ I— - - - 0/10J 1340,750 - Total Quantities of Tobacco and Snuff Sold by the Regie in 1842. Snuff........................................14,539,078 ^s., or 7 oz. per head. Smoking ------- 22,325,198 lbs., or 10 J oz. — 36,864,276 lbs., or 17 i — The Population in France in October 1842 was, 34,000,000. The Quantity of Smuggled Tobacco seized in France in 1842 was, 331,280 lbs. 6750. Dr; SELECT COMMITTEE ON TOBACCO TRADE. 353 Mr. IK. Scholey. 6750. Dr. Bowring.] You allow nothing for chewing tobacco ?—No ; the chewing tobacco goes under the head of smoking tobacco. 6751. Mr. Ewart.] Is chewing much practised in France ?—I do not think it is much practised ; it may be in the ports, but not generally. 6752. Chairman.] Are those the only modes in which tobacco is used in France?—The only heads under which the return is made, and they give together 17 J ounces. 6753. Do you believe that that is the consumption of France ?—No ; there is considerably more consumed in France by the addition of smuggled tobacco. 6754. What means have you of knowing the amount of smuggled tobacco in France ?—Since I was last examined, I have seen a document, upon which every reliance may be placed, and which states the amount of tobacco smuggled from Belgium into France to be about 7,000 hogsheads annually. $755- Will you state how you obtained the information ?—I have a letter from Mr. P------ P----of Antwerp. 6756. Sir C. Douglas.] To what inquiry is that letter an answer?—I wrote him a letter inquiring the consumption per head in Belgium, the annual importation of tobacco into Belgium, the quantity supposed to be smuggled into France, the quantity he supposes is seized by the French government of the tobacco smuggled into France, and the duty on tobacco in Belgium. 6757. Chairman.] What answer was given ?—That the consumption of Belgium is about 2 lbs. a head. 6758. Dr. Bowring.] Is that Belgian or English pounds ; there is a difference of 10 per cent., is there not ?—There is ; say upwards of 2 lbs. 6759. Mr. Ewart.] The Belgian pounds are 10 per cent, heavier than the English ?—Yes. 6760. Is that the consumption, including smoking ?—The whole consumption. To the inquiry as to the amount annually imported into Belgium, it says the annual importation is from 15,000 to 18,000 hogsheads, particularly in the last three years. In reply to a question, requiring the quantity of tobacco smuggled into France, it states about half the quantity imported into Belgium. In reply to a question of how much is seized by the French of the quantity smuggled from Belgium, it states, “ We do not know exactly; very little, I should say.” 6761. Are you able, from the Compte Rendu of the French government, to state what quantity was seized ?—The total amount of seizures in France of the last year of which we have any return, namely 1842, was 331,280 lbs. 6762. Does that appear in the accounts of the R^gie ?—Yes. 6763. Dr. Bowring.] But that represents the seizures from all the frontiers ? —Yes. 6764. Chaii'man.] Do you know whether there is any smuggling from Germany into France ?—Yes, a great deal. 6765. What means have you of knowing that ?—I have been at manufactories which are largely occupied in the manufacture of snuff, particularly, for smuggling into France. 6766. Dr. Bowring.] Is there not also an introduction of tobacco from the Swiss frontier?—Yes, a great deal is smuggled in that way. 6767. Are you aware of the manner in which tobacco is introduced clandestinely into France from the frontiers ?—Generally by dogs. 6768-9. Can you give the Committee any idea of the number of dogs so engaged?—I find in a Report laid before Parliament on the Commercial Relations between France and Great Britain, a Return (Appendix 51.) from official documents, that in the 10 years, 1820 to 1830, there had been killed 40,278 dogs employed in smuggling. 6770-1. Is not a reward given by the French custom-house for the destruction of dogs to the amount of five francs per head?—Yes ; it appears from the same account, that 120,834 francs had been paid for the destruction of those dogs. 6772. Have you visited the whole of the frontier of France from which tobacco is introduced ?—Not the whole. I have principally visited on the Belgian side. 6773. In all the villages are there not establishments for preparing tobacco to be introduced on the person on a small scale, or to be introduced by large 0.38. Z z bodies 7 June 1844. 354 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. W. Scholey. bodies of smugglers on a large scale?—Principally in packages from 5 lbs. to ----------• 10 lbs. each. 7 June 1844. 6 7 74-5. Is it not the fact, that in the frontier villages in France the greater proportion of shops are employed in the sale of tobacco ?—Yes; in Belgium they are. 6776. Mr. Beckett.] Does your informant give the quantity of tobacco smuggled from Belgium into England?—No, the question was asked merely with respect to France; and the return, I should say, is pretty accurate, because they know very well, when they sell tobacco in certain markets, that the particular manufacturers who buy it, living conveniently on the frontier, use it for smuggling, into France. 6777. Dr. Bowring.] Is there not generally a stock of some hundreds of hogsheads of tobacco, which may be purchased by parties who wish to smuggle it?—Yes, large quantities. 6778. Chairman.] You were requested, Q. 4667, to state the prices at which the poorer classes in this country and in France can obtain tobacco ; have you prepared that statement ?—I have. 6779. What is the result of that?—The lowest class in France can obtain tobacco at 8d. per pound. 6780. The prices you now speak of are those as fixed by the Regie?— Yes. 6781. Sir C. Douglas.] What is the quality of that tobacco which is sold at 8d. a pound?—Very inferior indeed. 6782. Will you describe the difference between the inferior tobacco in this country and the inferior tobacco in France ?—The inferior tobacco of France is nearly all of indigenous growth, or largely mixed with it. 6783. Chairman.] And that is the quality sold at 8d. a pound ?—Yes, at from 8d. to 2 s. id. 6784. Dr. Bowring.] How many departments are allowed to grow tobacco in France?—Five. 6785. Sir C. Douglas.] What is the price of the tobacco sold in France, which is of the same relative quality as that sold here ?—Two shillings and nine-pence. 6786. Mr. Ewart.] What is the price in England ?—Three shillings and sixpence. 6787. Then that is the best relative comparison you can give us?—Yes. 6788. Chairman.] What are the proportions of the inferior quality of tobacco that is sold under those two classes of 8d. and 2s. 9d. ?—From 8d. to 2s. Id., the quantity sold of smoking tobacco is 9,390,830 lbs. At 2s. 9d. a pound, the quantity sold was 11,816,724 lbs.; the two together being 21,100,000 out of 22,325,000 total consumption. 678g. What are the relative quantities of snuff?—At the price of from 10. ' 3F 7731. But 14 June 1844. Digitized by Google 402 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. J. Northcott. 773i- But if he has saved the labour of stripping, it raises the price ?—Yes, ------------ I believe strips will fetch 2d. a pound more than leaf. 14 June 1844. 7732. Chairman.] Is it not desirable to have the stripping in this country, if you can ?—Most certainly. 7733* Would laying an additional duty on the stripped produce that?— Yes. 7734. To what extent ?—I should think 6 J. a pound. 7735. Mr. Darby.] In this market is there a great demand for leaf tobacco ? —Yes; but the stripped leaf tobacco generally sells for home consumption; nine hogsheads out of ten are stripped leaf. 7736. If there were a differential duty, that would give a stimulus for smuggling stripped tobacco ?—I should think not: the small difference of duty, I should think, would not encourage smuggling; a difference of 4 d. or 6 d. a pound duty is very slight compared with 3 s. 7737- Chairman.] If a duty were put on it, so as to encourage the importation of unstripped stalks, that would increase the importation 5,000,000 or 6,000,000 of pounds ?—It would increase it materially. 7738. In the proportion which the stalks bore to the tobacco ?—Yes; I have always understood that the average weight of the stalk is 25 per cent. 773g. Mr. Darby J] If you had a differential duty upon the stripped tobacco, that must not only meet the difference of the stalk, but it must take into calculation the dryness of the stripped tobacco, as compared with the leaf tobacco ? —Yes ; but if there was a slight differential duty, they always prefer, so far as I have understood, leaf tobacco to stripped, and to strip it themselves. 7740. You have stated that the difference of weight is one-third ?—Yes; but that includes the stalk. 7741. What proportion of that weight should you think was the stalk, and what proportion the moisture?—I should think the tobacco is 10 per cent, drier and the stalk 25 per cent., making about 35 per cent. 7742. Chairman.] Out of ten hogsheads delivered at the warehouse here, how many are stripped leaf?—I should think there are nine hogsheads of stripped taken out, for home consumption, to one of leaf. 7743. Is there much tobacco exported for continental use, from your warehouses ?—Not much now. 7744. Has that increased or decreased of late ?—It has decreased of late. 7745. When you first went to that warehouse, was there any considerable quantity sent to the Continent ?—Yes. 7746. Has the continental trade in tobacco decreased of late years?—Yes. 7747. Has it decreased since the time that the increase of stripped tobacco has taken place ?—I cannot speak to that. 7748. Formerly, when you went there, was it usual for foreigners to come to the docks to see the tobacco ?—Yes. 7749. Do they do so now ?—Very seldom. 7750. The proportion of foreign sales now is very small ?—Yes. 7751. How do you account for that ?—Because from the large proportion of strip now imported there does not appear sufficient assortment for general foreign demand. 7752. Does a greater variety of tobacco come now than used to come?— Yes, different growths. 7753. Is there a greater choice of the markets now than there was before ? —No, not for foreign markets; those different sorts are for home-made cigars. 7754. Is there, as regards the tobacco imported from America, that choice for the foreign trade which formerly existed ?—I do not think there is ; the principal imports now are intended for the consumption of this country. 7755* And only an occasional cask sent for the Continent ?—It depends upon the state of the market; there are sometimes 10 or 20 hogsheads brought for the foreign market. Digitized by Google SELECT COMMITTEE ON TOBACCO TRADE. 403 Mr. W. Scholey. Mr. William Scholey, called in; and further Examined. 7756. Mr. Darby.'] CAN you state what the weight of stalks and the state of moisture of Leaf tobacco would be as compared with stripped tobacco ?— The weight of the stalk is 25 per cent.; and the leaf of stripped tobacco is dried at from 5 to 10 per cent, more than the leaf for the same quantity of unstripped would be; so that a man pays a duty upon stripped tobacco that is brought to the scale of 2s. 11 d. to 3s. a pound; whereas, if he brought the leaf to the scale of the same quality, he would be paying a duty of 3s. 2d. a pound. 7757- Do y°u mean, that the drying alone makes it 3 s. duty instead of 3s. 2d. ?—Yes. 7758. And you have to add the difference of the weight of stalk?—Yes, 25 per cent.; but we cannot take 25 per cent, on the whole of it. 7759. What proportion would you say ?—That is difficult to say; if there were no strips, the stalks would bring themselves in for manufacture. 7760. What is the price of tobacco at this time in Belgium and Holland compared with the price of tobacco in bond here ?—It is rather cheaper here at this moment. 7761. How do you account for that?—Because a large portion of the tobacco which is here, and which is so cheap, as I have represented, is only suited to the foreign demand. Our manufacturers here cannot use any of those low qualities, and consequently it must be exported at a loss, on account of receiving no assistance from home consumption. 7762. Would it be the interest therefore of the smuggler to bring tobacco directly from Holland, rather than to take it out from here for the purpose of exportation, to smuggle it into this country ?—It would altogether depend upon the description of the tobacco. If he wanted fine tobacco, for the manufacture of snuff, or fine Roll, he would be obliged to apply to this market for it; but any ordinary tobacco he would get in Holland or Belgium. 7763. It would be a very absurd process with the ordinary tobacco, to bring it here and to smuggle it into this country, instead of going direct to Holland ? —Yes, of all descriptions. Mr. John Lloyd, called in; and further Examined. 7764. Chairman J] ARE you aware whether the Government have ever been applied to to lay an additional duty on stripped tobacco ?—I am. At several periods applications have been made to the Government. I do not recollect the dates, but I have with me a copy of a letter received in the year 1829, from Mr. Goulburn, declining at that time to lay any discriminating duty upon stripped tobacco. [The same was read as follows:] Sir, Downing-street, 2 March 1829. I am desired by Mr. Goulbum to acquaint you, for the information of the tobacco manufacturers, that in consequence of the representations which have been submitted to him, by the different parties interested in the question of the proposed additional duty of 3d. per pound on stemmed tobacco, and upon a review of all the circumstances which have been brought before him, it appears to him more advisable, with reference to the interests of the importing merchants, of the manufacturers, and of the public, not to act upon the intention which he had originally expressed, and to forbear recommending to Parliament any discriminating duty on stemmed tobacco. I am, &c. To Mr. A. Grant, Secretary, 1, Savage Gardens. Edward Walpole. 7765. Has anything since that passed?—No change has taken place. 7766. Has any application been made since then ?—I believe there have been applications. I beg to state that my partner and myself have drawn up a statement which I beg to hand in for the information of the Committee. [ The same was delivered in, and is as follows;] O-38- 3 f 2 The 14 June 1844. Mr. John Lloyd. Digitized by GOOQlC 404 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. John Lloyd. 14 June 1844. The Committee on the tobacco trade has, we believe, received testimony from some witnesses to the effect that it would be desirable to make such an alteration in the hitherto existing mode of charging duty on tobacco, as that instead of the same rate being charged on all kinds of unmanufactured, a different rate should be levied on that which has had the stalks taken from it, and known as stripped tobacco, from that on Leaf tobacco, including the stalk on it. We believe that the grounds on which such a change is advocated, are, that it would be desirable to prevent the use of stripped tobacco in this country, and thus in obliging the manufacturers to take only unstripped, cause an extensive production of stalks here, and that the stalks being reduced to a very low price in this market, no smuggling in them could occur, and snuff would be made at a very low price. We beg respectfully to submit as our opinion that the course thus proposed is neither sound in principle nor desirable in practice. Previous to about the year 1806 the use of stripped tobacco was but little known in this country, up to that period the manufacturers using the unstripped. An immense quantity of stalks were produced here beyond what was required for the manufacture of snuff, and a consequent serious embarrassment to the trade in being burthened with an article on which a duty had been paid, but for which there was no demand for consumption. To such an extent did this become a grievance, that the manufacturers felt obliged to make many and strong representations to the then Government on the subject, praying that some mode of relief should be devised. By reference to the proceedings of that period it appears that two modes of remedying the evil were then tried; one, that of the Government allowing a drawback on the surplus stalks; the other, that of the manufacturer being allowed to strip Leaf tobacco in the bonded warehouses, rejecting the stalks, and paying duty only on the stripped leaf; each of these modes was found objectionable; the latter, from there being no convenience in dock warehouses for stripping tobacco without much waste and injury to the leaf; the former, from difficulty in preventing fraud on the revenue, from drawback being claimed on stalks in a damper condition than originally charged with duty. The long-protracted discussions on the subject were, with the grievance itself, put an end to by the introduction of American stripped tobacco, and from that period to the present, this market being regularly supplied with tobacco, both stripped and unstripped, the manufacturers here clear the one or the other according to the demand for stalks, thus preventing either a superfluity or scarcity of them. Were a discriminating duty placed on stripped tobacco, such as to exclude its use, there would be an addition of above 4,000,000 lbs. of stalks per annum forced on the home market, and it would be absurd to say that such an additional quantity exactly, neither more nor less, is required for the snuff trade. Such was not found to be the case at the period when no tobacco was stripped in America, consequently all the difficulties experienced at that time would be revived. However, we are ready to admit that a small discriminating duty on stripped tobacco may not be undesirable, such as would have the effect of reducing the value of stalks here, so as to leave no especial inducement to smuggle them over that on tobacco. There appears to be no reason why stripped tobacco should be prohibited and stalks admitted duty free, as would in effect be the case if the duty on stripped was Is. ^d. per lb. and on unstripped Is. per lb. A differential duty of one penny in a shilling, or say duty on leaf unstripped Is., on stripped Is. irf. per lb., would be equivalent to a rating of 4rf. per lb. less duty on stalks than on stripped tobacco, as thus, say— . s. d. Amount of duty on 4 lbs. of leaf at 1 s. per lb., equal to- - - - - 4 - On 3 lbs. stripped, at 1 s. 1 d. per lb., equal to - -- -- -33 And 1 lb. of stalks at 9d. - - - - - - - - - - - 9 This discrimination would produce such a difference in the market value of stalks here, as to leave little, if any, inducement to smuggle them any more than other tobacco.” SELECT COMMITTEE ON TOBACCO TRADE. 405 Martis, 18° die Junii, 1844. MEMBERS PRESENT. Mr. Beckett. Dr. Bowring. Mr. Colquhoun. Mr. Darby. Sir Charles Douglas. Mr. Ewart. Mr. Chancellor of the Exchequer. Mr. Joseph Hume. Mr. Alderman Humphery. JOSEPH HUME, Esq. in the Chair. Mr. George Phillips, called in ; and Examined. 7767. Chairman^] WHAT situation do you hold in the Excise?—That of an examiner. 7768. What are the duties of an examiner ?—They are various, but I have been employed chemically. 7769. How long have you been in that situation ?—About two years. 7770. Have you any assistant in the Excise-office in making those chemical inquiries; is there any other examiner besides yourself?—No, I generally work alone. 7771. Have you directed your attention exclusively to that department?— Yes. 7772. During the last two years have you made any seizures of tobacco suspected to be adulterated ?—I have; at least I have been present at the making of them. 7773. Have you been educated as a chemist ?—No; I am self-educated. 7774. You have taught yourself the principles of chemistry to enable you to make detections ?—Yes. 7775. Have you examined all those specimens which have been suspected to be adulterated tobacco ?—Yes, I have examined the whole of them. 7776. And you were employed at Gainsborough, Liverpool, and Manchester, in those different seizures and trials which took place ?—Yes, I was present at the whole of them. 7777. You were also associated with Mr. Richard Phillips and Professor Graham in making inquiries into the 12 samples submitted to you?—Yes. 7778. Did you examine them singly, or in conjunction with the others?— I worked with Mr. Richard Phillips. 7779. Dr. Bowring.'] In his laboratory or your own ?—At his laboratory. 7780. Chairman.] What time did you take in making those experiments ?— I. think we were about 12 days. 7781. In examining the 12 specimens?—Yes. 7782. Did you sign the report ?—Yes. 7783. You concur in the results which have been given?—Yes; they were the best we could arrive at, under the circumstances in which we were placed. We requested to have the leaf from which the sample was made ; but that was objected to, I believe. 7784. Why did you want the leaf ?—It is a very important thing; and most essential that we should have the leaf from which each sample was manufactured. 7785. Do you generally obtain the leaf when you make inquiries into adulterated specimens ?—I believe, out of 40 seizures, there have been only two or three cases, at the most, in which we have not had the leaf. 7786. In those 40 cases what course have you taken ?—We tried, first, the amount of soluble matter, and then of insoluble, which they would afford in water. I have a number of experiments here, which I can read, if the Committee think proper. 0.38 3 f 3 7787. State Mr. G. Phillips. 18 June 1844. 40 6 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. G. Phillips. 7787. State the process by which you have conducted the analysis generally? ---------- —That is the first step: if the leaf affords, which many leaves do, 50 of matter 18 June 1844. soluble by water, and 50 of matter insoluble by water, I term one, for shortness, ligneous, and the other extractive. If the leaf or cut, or whatever it may be in the manufacture, contain matter which is soluble in water, it decreases the amount of insoluble matter, and increases the amount of soluble matter; so that that is the first step that gives an idea of what the nature of the adulteration may be. We then proceed to find out, if possible, what those substances are. 7788. On what data do you divide the soluble and insoluble into 50 each ?— I am supposing that to be the produce of genuine leaf taken from the manufacturer. 7789. Have you made any analysis of the component parts of tobacco?—In a certain degree; not to the same as Posselt and Reinman, which is the only analysis published. That would be of no service to us in the Excise, the labour is too great; and besides, it is made on the green leaf. 7790. In mentioning the analysis of Posselt and Reinman, do you consider that that is the best analysis existing of tobacco ?—It is the only one that I am acquainted with; I believe it is the only one that has ever been published; it is on the green leaf. 7791. Have you made any use of that analysis in your experiments?—No, never. 7792. Will you state what the analysis is ?— 7793. As you have made no use of that analysis, will you have the goodness to state whether you have made any, and what analysis, yourself?—I have some 40 or 50 here; the first series includes ten experiments; there are two upon what is called Virginia Hand, that is, the leaf with the whole of the stem in; the first one gave 46 of ligneous matter, and 54 of extractive; the second gave precisely the same. 7794. Mr. Darby.] When you speak of stem, do you mean that it is picked with no more stalk than is usual with leaf tobacco ?—No, that is merely the term that is used in the trade, it means the stem remaining in, and stripped means the stem taken out. 7795. Chairman.] Then are we to understand that the Virginia Hand tobacco was exactly in the state in which it is imported into this country, containing the stem and leaf together?—Exactly. The next is Virginia Stripped, that is, the stalk taken out; the first experiment gave 49 of ligneous matter and 51 of extractive; the next 47 and 53. I come then to Kentucky Hand; that is another description of leaf tobacco that gives 50 of ligneous and 50 of extractive, and also 55’8 and 44'2 ; and I have made this note “ No. 6, Experiment” (which this is) “ was made upon very poor leaf, selected for the purpose.” Upon Kentucky Stripped, the first is 54’8 of ligneous matter and 45’2 of extractive ; the next is 53'3 and 46*7. The next is Maryland; that always comes in the state of leaf; it is never stripped. The first is 56’9 of ligneous matter and 43'1 of extractive. Maryland is always poorer than either of the tobaccos I have named before. The next is 57’7 and 42’3. I have set out the means here, but I do not know that it would be of any use to state those. 7796. Have the goodness to state them ?—The mean of the Virginia Hand is 46 of ligneous and 54 of extractive; Virginia Stripped, 48 and 52 ; Kentucky Hand, 52'9 and 47’1; of Kentucky Stripped, 54'05 and 49'95; and Maryland, 57'3 and 42'7- 7797. Dr. jBem^.] Were those tobaccos bought from the regular market? —No, I had them from Messrs. Curries in the state in which they were imported ; every precaution was taken that they should be genuine and pure. 7798. Mr. Ewart.] It appears that there is more ligneous matter in stripped tobacco than in the unstripped ?—That is on account of the quality. 7799. Dr. Bowriny.] Upon what quantity was the experiment made ?—One hundred grains of each. I may name that those experiments were made with distilled water, but that the soluble part of the tobacco was dried and weighed, and likewise the ligneous, in order to prove that the mode of manipulating was perfect, Digitized by Google Mr. G. Phillips. SELECT COMMITTEE ON TOBACCO TRADE. 407 perfect, and that no loss was sustained in the operation: they balanced exactly, which was a proof that nothing was lost or gained in the process. 7800. Chairman.] Do you mean then, that you have a standard by which to judge of tobaccos ?—The object of these experiments was first to find out what the richest tobacco would yield, and also the poorest; and I have now experimented upon between 500 and 600 different samples, and I have never found any exceed the highest I have read, which is 55. 7801. What tobacco was that?—The Virginia always yields the most; there are some Kentuckies that come within 2 per cent, of it. 7802. You mean to say that Virginia affords most of extract, that Kentucky is the next, and that Maryland is the poorest ?—Yes; the fact is, that taking Maryland, East India, and a tobacco which goes under the name of Missouri, there is very little of them, comparatively, imported. Virginia and Kentucky are the staple articles, for the other tobaccos imported for cutting purposes do not amount to a twenty-sixth part of the Kentucky and Virginia. 7803. What is the result in the case of the East India tobacco?—I have not tried it. I endeavoured to procure some, but could not in any part of London. The next series of experiments were made with a view to endeavour to ascertain whether the usual process of manufacture altered the constituents of tobacco, that is, the proportions of soluble and insoluble matter, which is an important thing to establish. In the manufacture of tobacco leaf, according to the process which each manufacturer pursues, it is allowed to lie three, and sometimes eight, and sometimes even twenty hours; and it was contended, that the tobacco lying in a great heap together, for so long, altered the nature, and in fact altered the proportions of the soluble and insoluble matter, and I therefore subjected the tobacco to the same process, in ordei’ to ascertain whether it had any effect, because it would not have been fair to take the leaf as the standard if the manufactured article underwent a change; but those experiments showed that it did not undergo a change. Upon Virginia Hand I made four experiments. The first is upon 100 grains; it gave 47‘5 of ligneous, and 52'5 of extractive. I had another object in view here, to ascertain which part of the leaf yielded most. The first experiment was made upon the lower, or most stalky part. The next experiment was also upon 100 grains; it gave 45'6 of ligneous, and 54’4 of extractive, upon the upper or least stalky part. The next, upon the same quantity, gave 45 of ligneous, and 55 of extractive; that was free of‘all stalk whatever. I carefully picked out every piece of stem, and had nothing but the leaf. The next experiment was upon 80 grains, the same description as I have just named, free of all stalk; it gave 37'5 and 42’5. I have many more experiments; I have some here upon Porto Rico, Columbia, and Turkey tobacco. 7804. Dr. Bowring.] Very little Turkey comes here ?—Yes, it is not much used. 7805. Mr. Etvart.] How came you to take only 80 grains in the last case ?—• I cannot account for it now; probably I might not have had more at the moment. I generally keep to 100 where I can do so ; they are all 100 except that. I will skip the third series upon Porto Rico and Columbia; those are not used for cutting. 7806. For cigars are they used?—Yes, a little for cigars; Porto Rico was formerly used for cutting, but it never is now. 7807. Chairman.] Is the proportion upon the Porto Rico different ?—Very different indeed; 100 grains of Porto Rico gave 70 of ligneous matter, and 30 of extractive. The next experiment gave 61‘9, and 30‘9 ; there is only onetenth of a grain difference in the experiments. 7808. Is that the kind of tobacco in which you find most of the lignum or fibre ?—Yes. The next is the Columbia, 61’5 of ligneous, and 38’5 extractive; and 60’8 of ligneous, and 39’2 of extractive. I have another series of experiments upon Kentucky and Virginia: the Kentucky was stripped tobacco, and the stalks were taken from the Virginia Hand, and both the leaves were cut fine: the result of the experiments was 52'4 of ligneous matter, and 47’6 of extractive; 51'5 and 48'5 : the Virginia is 45'7 and 54'3; 45’6 and 54*4. If you will refer back, you will find that that agrees very closely with the Virginia and Kentucky. Here are some experiments upon Virginia and Kentucky stalks, 0.38. 3 F 4 in 18 June 1844. 40 8 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. G. Phillips, in order to see what the stalks themselves yielded: Virginia stalks yielded 48'5 ■--------- of ligneous matter, and 51'5 of extractive. 18 June 1844. 7809. Is that the result of one experiment only, or two ?—One. The next is Kentucky, 64'1 and 35'9: the next is 66'4 and 33'6. I have also Turkey tobacco; the result is different from what might have been anticipated from the appearance of the tobacco : the Turkey tobacco yielded 46'8 of ligneous, and 53'2 of extractive; there were two experiments, and they both agreed. There are also some experiments upon the proportion of stalks and leaf as regards weight; I will give each experiment. The first experiment upon Virginia is 25'6, that is, taking the leaf and stripping it, and weighing the leaf against the stalk, and seeing the proportion. 1 weighed 100 grains, and then took the stalk from it: the first was 25'6, the second 24'2, the third 23'6, the mean of which is 24'4 ; that is Virginia. 7810. To what extent of minuteness did you take out the stalk ?—I took out the main and lateral branches as well. 7811. Not the small nerves of the leaf?—No, I did not go so fine as that. Of Kentucky the first experiment was 25'8, the second 29'5, and the third 28'7; the mean is 28. Here are two experiments upon Kentucky Stripped and Hand: those were damped and fermented in a manner similar to the others, in order to try it again. 7812. Manufactured ?—Yes, they are all upon Kentucky Stripped and Hand; I took the stalk out of the Hand tobacco and mixed it with the Stripped ; then they were damped, and pressed and cut up. 7813. Without any other admixture but water?—Exactly. 7814. What pressure were they submitted to?—It was not very great. 7815. What was the result?—The result of the first was 52'5 of ligneous-matter, and 47'5 of extractive. 7816. That was the same as the four experiments made to ascertain the proportions in the manufactured article ?—Yes, it was merely repeated in order to see if there was any possibility of being deceived. Here is another series as regards the combustion of tobacco, in order to ascertain the amount of ashes, which is a very important thing in some cases : here are nine experiments. 7817. You have not stated the process by which you obtained the ligneous fibre and the extract ?—I will read it: “ By this plan, tobacco is viewed as composed of two principles only ; these principles are the parts or proportions of it which are soluble and insoluble in water. The insoluble part is named lignin; the soluble, extract. Experiment proves that every kind of tobacco contains a limited portion of these principles; and that their respective amounts are uniform and within a certain range. These proportions being known, and their limits laid down, it follows that if tobacco be adulterated with either a soluble or an insoluble substance, its known proportion of lignin and extract become altered, in the ratio of, and according to the nature of, the introduction. The change which thus ensues points out the nature of the adulteration; for if tobacco be sophisticated with a soluble substance, the extract is increased and the lignin decreased to the exact amount of the introduction : the same is the case with an insoluble adulteration, excepting the action, which is the reverse, the lignin being increased and the extract decreased.” 7818. What you have now' read is the principle of your plan ?—Yes. 7819. Will you explain the process by which you obtained the fibre and the soluble matter?—“Tobacco being a substance that is decomposed by a high temperature, it is essential that this be guarded against in any operation ' undertaken to ascertain its proportion of lignin and extract. The apparatus that I have used to effect this without decomposing it, consists of a small boiler connected with two hollow pans by two tubes. The tubes rise from the top of the boiler, and supply the pans with the steam generated in the boiler. In each hollow pan there is a discharge-cock to regulate the pressure of the steam. In the hollow' pans water is placed, and on this water float loosely fitted pans containing the tobacco. By this contrivance a regular heat of 176° Fahrenheit is constantly maintained. This heat answers for all the purposes of drying and evaporating, and in no way injures the tobacco.” 7820. You have a separate drying apparatus ; the tobacco is placed in a pan above the water, and kept at a temperature of 176°?—Precisely so. 7821. Do SELECT COMMITTEE ON TOBACCO TRADE. 409 Mr. G, Phillips. 7821. Do you use steam because it is more uniform in its heat ?—Yes. 7822. Can you raise the heat in the pan above, in which the tobacco is, to more than 176°?—I cannot exceed 182°. 7823. Have you found that that is a heat which does not destroy the structure of the leaf?—Yes; the first 10 experiments were all worked with the distilled water only, and I weighed the extractive and ligneous matter when dried, and they both balanced to the fraction of a grain; thus proving that no loss was sustained. 7824. But might not matters be decomposed or change their nature, though the same quantity might remain ?—No. 7825. Having placed it in that pan, at a heat of 176° to 182°, how do you proceed ?—“ The manipulative part is, in the first place, to thoroughly dry the tobacco. The time necessary for this depends upon the state of the article, and whether it be leaf or cut. Leaf requires more time than cut. The tobacco is dry when the stalk crumbles to dust by the pressure of the fingers and thumb.” But I would remark, that we do not depend upon that. In nice experiments we weigh it, and if we find, after subjecting it to the same heat for a quarter of an hour or 20 minutes, that it retains the same weight, it is a proof that it is dry, because the weight is constant. “ Having dried the tobacco, weigh 100 grains of it, and put it into a fine metal strainer” (this is one mode: I have another mode of proceeding, which is perhaps rather better) “ that fits into the pan that is made to float on the water in the hollow pan. Into this strainer, two pints and a half of any clean water is to be put, and the whole then placed in the hollow pan. When the decoction rises to 176° Fahrenheit, it is to be stirred gently with a glass rod, and left at that temperature for 50 minutes. At the expiration of this time it is to be strained. 7826. Strained through what ?—I have metallic strainers on purpose. 7827. To what degree of fineness?—They are so fine that they hold water when dry. 7828. In that way you detect all the ligneous matter ?—Yes. No sand will pass through, and if any does, we filter it afterwards. “ The decoction, having been allowed to settle, is to be poured off, so far as it passes quite clear; the sediment, if any, is to be filtered through bibulous paper, that has been previously dried by the same heat as the tobacco, and weighed. The paper and the ligneous part of the tobacco are then to be dried, and, when dried, weighed. The weight of the paper (which must be previously ascertained) is to be deducted from the gross weight, and the remainder is the amount of lignin contained in the sample.” That is, which is insoluble in the water. “ The amount of lignin is then to be deducted from the 100 grains used, and the difference is the sum of the extract. Thus, for instance, in 100 grains of tobacco, there was 74 grains of lignin and paper; 25 grains weight of dried paper before filtration; 49, amount of lignin; 51, extractive; tliis being the difference of 100 less 49 : 100, total sum of the tobacco used in the experiment.” 7829. Mr. Darby.~\ The paper then must be wet from the solution ?—Yes. Then it is placed in the pan. 7830. If you dry the paper, there must be soluble matter to add to the weight ?—No. Two pints and a half of water is a very large quantity for 100 grains. The solution is very fine; and, to make sure where you filter, you run some distilled water through the filtering paper to clear it; then the paper is folded up and placed in the pan to dry. 7831. What quantity of soluble matter would the paper absorb ?—Not any that could be appreciated. 7832. Chairman.] Do the Committee understand that the whole of the insoluble or ligneous matter which is thus produced is in a state of powder ? —No, it depends upon the state of the tobacco; you may dry the tobacco, and have all the fibre of the tobacco perfect. 7833. Mr. Ewart.] You merely squeeze out the extract?—Yes; but if it is poured through a strainer it is sufficient. 7834. You may leave the ligneous part in a fibrous state, having got the extract out ?—Yes. 7835. Chairman.] In making these experiments, when the stalk and leaf have been dried, do you bruise it and crumble it into pieces, or do you leave the stalk and leaf entire ?—I frequently break it to try what state it is in. 0.38. 3 G 7836. VV’hat 18 June 1844. 410 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. G. Phillips. 7836. What object have you in drying the tobacco, as you have stated you ---------- do, at the heat of 176°?—That nothing should be thrown off or lost. 18 June 1844. 7 8 3 7. Then after it has been dried, you put it into water?—Yes, the quan- tity you want to operate upon: you weigh out 100 grains and put it into two pints and a half of water; then after being there 50 minutes, you strain it off. 7838. Mr. Ewart.'] What is the object of drying it?—To free it from the water, the quantity of which varies in different tobaccos. 7839. Chairman.] In that way, by the various experiments that you have made, you have obtained the amount of the ligneous matter ?—Yes. 7840. Will you state how you obtained the extract ?—After having weighed the portion that you mean to operate upon, say 100 grains, put two pints and a half of water to it, and allow it to rise to the heat of 176°; stir it with a glass rod, and when it has stood at that heat for 50 minutes, it is strained off: all that is insoluble is collected by means of the strainer or filtering paper, and re-dried till it ceases to lose weight: it is then weighed; therefore, whatever that weighs is the ligneous or insoluble part, the rest is extract. 7841. How do you obtain the extract ?—That goes into the water. 7842. Do you evaporate it?—No, it is not necessary: I did so with the first experiments, to prove that there was no loss sustained in getting the ligneous matter, but it is not necessary. 7843. How do you get the extract?—The extract is the loss; whatever the water takes up is the extract. 7844. Do you not save the extract in order to examine it chemically ?—No, it would be a bad plan to do that; we take a fresh supply. I weigh four or five separate 100 grains; those are kept perfectly apart. 7845. Having separated the ligneous from the extract and weighed them, you determine the quantity of ligneous by weight, dried as you have stated; the difference between that and the 100 grains you put down as extractive matter ?—Yes, that is the soluble portion. 7846. How do you obtain that; do you deduct the weight of the water you added, or do you collect the extract?—No; if you weigh out originally 100 grains of tobacco, after you have manipulated in the way I have stated with water, and you get 50 grains of lignin, there would be 50 grains of extract that were taken away from you by the water, which is its amount. 7847. May not a portion of that which you supposed to be extractive matter be destroyed in the operation ?—It is quite impossible; the heat employed cannot destroy it. 7848. Have you evaporated the water containing the soluble matter with a view to ascertain the amount of the solid contents of the extract?—Yes; in the first ten experiments I have read to you, I named that I did do that with distilled water. 7849. Then, having obtained the ligneous fibre and the extract, what process have you subjected them to ?—I never operate upon them again; I always take a fresh quantity if I want to ascertain any fresh substance. 7850. In the first ten experiments which you made, and of which you gave the Committee the amount, how did you ascertain the amount of extract ? —I have a very thin pan, made on purpose to weigh; the whole of the soluble part was placed in this pan, and evaporated till it came to a state of dryness ; it was then weighed, and dried again, to ascertain that it lost nothing; when the weight became constant, that weight was put as its dry weight. 7851. Did you examine the ligneous matter as to its component parts?— Nothing further than I have stated. 7852. Have you at all analyzed the ligneous matter of tobacco, so as to know what are the component parts ?—The elementary parts would be oxygen, hydrogen, and carbon. 7853. Have you ascertained the proportion of elements in the fibre of tobacco, so as to distinguish it from the fibre of any other plant ?—No, I have not, because I find there is no difficulty in distinguishing any solid substance you put with tobacco. 7854. Mr. Ewart.] How would you distinguish the fibre of tobacco from the fibre of any other plant ?—Very readily; I will explain it to the Committee. I am speaking of it in the cut state; I have here coloured drawings of tobacco, rhubarb, and foxglove, which the Committee will perceive are very different in structure. The tobacco is very peculiar and unlike that of any other plant 1 have yet SELECT COMMITTEE ON TOBACCO TRADE. 411 yet seen; but beyond the evidence of the stalk, the cut leaf alone may be Mr. G. Phillips. detected by its physiological character, the leaf having a very few lightish green ---------- hairs springing out of it, thin, and flattened at the points, different in their form 18 June 1844. from the rhubarb or any other leaf that I have examined, but the stalk is nevertheless the most certain characteristic. 7855. Chairman.'] Is that in the condition of tobacco just imported ?—I am speaking of it cut up; there is no difficulty in detecting mechanical adulterations, even if the substance be dried and coloured to imitate tobacco. 7856. Dr. Bowring.] In how small a quantity can you detect it ?—However small the quantity, if you take pains you may discover it; nothing can be finer than the sample K., in which there was foxglove; I soon detected that the character of that was not tobacco, it is essentially different from tobacco. 7857. Chairman.] Can you distinguish the fibre of tobacco from the fibre of dock, or any other vegetable of the same family ?—Yes. 7858. Will you state what the distinguishing mark is ?—The stem is the most characteristic part of tobacco, and it is quite impossible, however finely, or however nicely they may take the stems from any leaf, that they can take the whole of them out; there will be some small portions left, and by those you may determine the character of the stem. The dock has a character quite peculiar to itself; it is full of sap vessels and surrounded by knots of light coloured ones; the character of the leaf of the dock again is essentially different; the sap vessels of the tobacco leaf are very different from the dock; so also as regards the rhubarb, the rhubarb is very full of massy strong hairs, which are something like bodkins, rather round; they are larger at the end; in fact, where the points of the hairs of tobacco are small the rhubarb swell out and increase, and cross each other in various directions, while those of the tobacco are flattened at the top. 7859. Mr. Ewart.] Can you discover those characteristics of the leaf after it has been minutely cut up ?—Yes, very readily ; I never found any difficulty. 7860. Chairman J] Though it has been subjected to moisture and pressure, and coloured, you can discover it ?—Yes. 7861. Can you discover the potato stem?—I cannot say; I never examined any. When I find anything in tobacco, I select a portion, and endeavour to find out precisely what class of plants it belongs to, and what is the name; and if I cannot find out its name, I can readily prove that it is not tobacco by its character. 7862. Dr. Boxvring.] Which is the plant, in its physiological character, that most resembles tobacco ?—I have never seen any that resembled it. 7863. Mr. Eroart.] You have never compared the potato stem ?—No. 7864. Is not that the same?—I should say that it is very different; the stem of the tobacco plant forms a circle; it is rather an oblong, in which the leaves spring out in the same line. The potato leaf has no stem springing out from it, and that would point out to me that there must be a great difference between the two when cut transversely. 7865. Chairman.] Do you know to what natural family tobacco belongs ?— No; I am not a botanist. 7866. Do you know whether all plants of that family present the same general appearance with regard to their fibrous structure ?—I should say not. I have examined a great number of different plants. 7867. Take the foxglove, for instance ?—I cannot say whether it belongs to the same family; I know it has not the same character; it is essentially different in character. 7868. Is the horse-shoe shape, in the transverse section, peculiar to tobacco alone ?—I have never seen it in anything else but tobacco. 7869. Dr. Bowring.] What is the power of microscope you apply ?—About 60,000. 7870. Chairman.] Does not all Shag tobacco contain a portion of dust?— Yes; a certain portion. The Kentucky contains more than any other. 7871. Have you made up your mind as to the usual portion of dust it contains ?—I have ascertained it; I have never found it exceed 2 per cent., rarely 1. 7872. How much would you consider adulteration by dust in tobacco ?—If the sample were fairly made, I should think anything exceeding 1 per cent.; I have no doubt about 3 or 4. 7873- Would you detect such powder to be an adulteration of the tobacco by mechanical means, or by chemical means ?—By both chemical and mechanical 0.38. 3 g 2 if Digitized by Google 412 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. G. Phillips, if possible. I should place little reliance upon 2 or 3 per cent, of powder; ——— the inference which I should draw with reference to adulteration, would be by 18 June 1844. having the genuine leaf, and trying it under the same circumstances as the tobacco, as to soluble and insoluble proportions ; and if I found it not produce the same result as the genuine, it would set at rest at once the whole question. 7874. Suppose you had not the original tobacco from which to take the standard, how would you act ?—I should disregard 2 or 3 per cent, of powder, unless I could make out what the powder was; terra japonica, for instance, would be discovered by any neutral salt of iron, with which it would form ink. 7875. Would you try all such dust by chemical means?—If I suspected anything, I should. 7876. Have you tested sufficiently to ascertain the portion of saline matter that would be in each of those specimens which you have given ?—Yes, I have tried many experiments upon it. 7877. In what manner do you obtain saline matter from the tobacco ?— I first ascertained the amount of ashes; I took 100 grains of Virginia leaf; I burned it to a red heat, not sufficiently high to drive off anything beyond the carbonaceous matter; those 100 grains of Virginia leaf produced 10'5 of ashes, and it contained 1'3 of sand or silica. The next experiment upon the same leaf gave ashes 11'2, and precisely the same amount of sand as the other, 1'3. The next was upon stalk alone, 100 grains of the same tobacco stalk: it gave ashes 16'5 and '4 of sand. The next, stalk and leaf, was upon 62 grains, which gave ashes 8'2 and '5 of sand. Now we come to the Kentucky; 100 grains of the Kentucky leaf gave ashes 19'5, sand 1'4, ditto 18'4 and 1'4; 47 grains of stalk and leaf gave ashes 9'5 and sand '8; 100 grains of stalk gave 20'4 and '9. Another experiment gave the same. 7878. Besides silica what did you find ?—Number 36, which produced 19'5, gave carbonate of lime 7'3 grains, silica 1'4, carbonate of potash and a trace of iron 9'7 grains; that is, it showed the presence of iron, but there was no appreciable quantity. The object of separating it into lime and potash was, that if there had been an introduction of 5 per cent, of potash, I should have had an increased amount of extractive matter, and an increased amount of ashes: in genuine tobacco where the extractive proportion is high, the ashes are low. Suppose there had been an introduction of 5 per cent, of potash, in this case it would have shown itself first in the solution, increasing the weight of the soluble matter, and decreasing the fibre; and it would have shown itself in the increased quantity of ashes. By this simple separation, therefore, I could have found whether it was potash or vegetable matter. 7879. Suppose I had added to some tobacco submitted to you 5 per cent, of vegetable fibre, and 5 per cent, of saline matter, keeping the proportions which you have given, how would you have discovered it?—Unless your fibre was divested of all soluble matter, you would have shown an increase in the soluble matter of the tobacco; but, supposing you preserved that proportion, I do not believe you could put 5 per cent, of any solid matter into tobacco without its being discovered. 7880. You have yourself shown that in different tobaccos there is a different proportion of fibre and extract, but you have endeavoured to show that in different kinds the proportion is pretty uniform ?—Yes. 7881. Suppose the addition of other vegetable matter of the same family as tobacco put in the same proportion, and also of other saline matter, be it carbonate of potash or carbonate of lime, how could you discover the adulteration ? —Suppose you put in 5 per cent, of powder; if it is in the state of powder so that the character may be discovered, there would be no difficulty in getting at it; but suppose you put in 5 per cent, of an impalpable powder, having first ascertained what the amount of extract is, and then add to it soluble matter, so as to make it up to the proportion of the tobacco, I could yet detect it; I am supposing I had the leaf. 7882. Supposing you had not the leaf?—Then, supposing I had not the leaf, no leaf will afford 5 per cent, in powder. If you take the tobacco in its cut state, and dry it in the way I have described, all the powder will fall from it, and you may collect it on a white sheet of paper and ascertain its amount. 7883. Suppose tobacco has been subject to a pressure of many tons, and allowed to remain moistened for many days, do you think you would be able by that mechanical separation to distinguish one powder from another ?—It is sure Digitized by ViOOQle SELECT COMMITTEE ON TOBACCO TRADE. 413 Mr. G. Phillips sure to come out if you put it into water: the fibres of the tobacco swell so much that they cast off everything, and any powder will fall to the bottom. Every piece of leaf tobacco is angular, not rounded; there is not attrition, or anything like that, in manufactured tobacco ; so that when you wet them they have all the distinct character of their angles except the stalk. The stalk is rounded, but that is discovered by other means: some of the pieces may have a round corner, but in the leaf when wetted the angles of the tobacco are perfect. 7884. You mean to say, that you can distinguish other vegetable fibre from tobacco by a mechanical process ?—If it is to the amount of 5 per cent. 7885. Are there any other articles found, besides the silica and carbonate of lime and potash ?—Not by my mode; both lime and potash exist in tobacco, in various quantities, malate and nitrate, and so on; but the amount of each has never been found by any one. In the analysis of Posselt and Reinman we have lumped together nine different salts; the whole nine constitute one mass. 7886. Do you know whether tobacco contains nitrate of potash ?—Yes. 7887. How do you detect that ?—If there was an introduction of it, I should have it in the soluble part. 7888. You obtain the saline matter by combustion; it forms part of the soluble matter ?—Yes. 7889. Would not the nitrate of potash be destroyed by heat?—It forms carbonate of potash. It is unnecessary to know what the material is, if we know the tobacco to be adulterated. There are many substances put in that we cannot determine the character of; but if we prove that it is not genuine tobacco, it is not absolutely necessary to prove what each part of the mixture may be. 7890. Sir C. Douglas.] Do you believe that tobacco could by any possibility be adulterated by that kind of admixture, or any other admixture, to the extent of 4 per cent.; so that you could not say, by chemical examination. This tobacco is adulterated ?—If you keep the leaf away from me, most decidedly it could. 7891. Dr. Bowring.] You would be thwarted ?—Most decidedly; because, not having the leaf, I must take the highest standard that I know tobacco to yield. 7892. Chairman.] What is the highest?—55. 7893. Sir C. Douglas.] If that standard shall be decided upon by the Excise for the different growths of tobacco, you then by that standard could say whether the tobacco was adulterated or not ?—Yes; I will qualify what I say about 5 per cent., because it must depend upon this: supposing the manufacturer, not having a sufficient knowledge of the nature of the article, takes an article that yields 53 per cent, of soluble matter, if he put 5 per cent, of any mixture of salts, that will detect him, because it yields more than a genuine tobacco will yield, and therefore you have a clear proof that there is something beyond tobacco. It must depend upon the knowledge of the manufacturer; he must have a thorough knowledge of the subject; and it would be necessary, in order to render himself secure, to experiment upon every portion of tobacco which he adulterated. 7894. Have you considered whether there is any course, by adopting which, tobacco adulterated could be detected ?—Yes, if every tobacco manufacturer was tied up that they should, in manufacturing tobacco, lay by a sample which they manufacture, or mean to manufacture, and if the sample should be numbered so that the Excise should have them, I would defy them to put in 2 per cent, without its being detected. 7895. Dr. Bozvring.] Would you not be sometimes embarrassed by the presence of water ?—No, the water is rejected ; it is taken out of the calculation altogether. 7896. Chairman.] You appear to depend upon the quantity of soluble extract ?—I know of no mode equal to it. 7897. Do you know the nature of mucilage ?—Yes ; I have not tried any particular experiments upon it. 7898. That would increase the soluble extract?—Yes. 7899. Would not British starch do the same ?—Yes. 7900. Could you detect those as adulterations, by the process you have now stated ?—Most decidedly, I could give many experiments which I have made upon it to try the principle. 0.38. 3G 3 7901 • H°w 18 June 1844. Digitized by Google 414 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. G. Phillips. 7901- How could you distinguish British starch?—Iodine, the test generally ————— used for starch, will not act upon them in tobacco : if you were to take a solution 18 June 1844. of starch, and drop into it one drop of tobacco extractive, it would nullify the test, so that you cannot get at it in that way; but the starch and British gum would dissolve, and you would have them in the solution; that is where you would find them. 7902-3. That would add to the quantity of solution ?—It would. 7904. How could you decide that it was not part of the original tobacco ?— If I have the leaf, I know by its proportions. If the manufacturer had sufficient knowledge to know what he was about, and put in 3 per cent, to tobacco that would carry it; I should be defeated without the leaf. 7905. Dr. Bowring.] In order to give accuracy to your experiments, you think it necessary that every particular quality of tobacco manufactured from leaf should be in your hands ?—No; that would of course render the thing very conclusive and very perfect; but still I apprehend that the Excise have sufficient power now, knowing so much as they do of tobacco; there is little difficulty in keeping adulteration in check. 7906. Chairman.] But how will you be able to distinguish the adulterated article from the pure tobacco, under the supposition which I have put of vegetable fibre, and also of soluble matter of the same kind as that which the tobacco contains being added to it ?—If you add fibre, the amount must be very small; you could not add 5 per cent., that would be most certainly detected; you might add 2 or 3, but even there you would run a risk; it would be impossible that the manufacturer could introduce the fibre. They lay it down in considerable quantities; many manufacturers lay down three or four tons of tobacco a week, many more than that; but we will take two tons; we . will say that the manufacturer is working six cwt. a day, and he is introducing into this 3 per cent, of vegetable fibre and 3 per cent, of salt, or some soluble matter, in order to counteract the result arrived at, upon the plan I have stated; in the first place, this fibre, so as to escape detection, must go, not in knots or lumps, but in fine powder to mix over the whole leaf, which is impossible to be done, because the manufacturer would lay his leaf in layers, spread it on the floors, and then intermix the fibre, scatter it over it, and then add water, and then another layer, and so on ; of course by such process it is impossible to prevent the powder of the fibre getting into lumps upon parts of the leaf, and in other places there will be none of it; there will be therefore knots or lumps, and you may detect it by that means; it is impossible for any man to add 5 per cent, without detection. 7907. Dr. Bowring."] Would such adulteration as you speak of, of 5 per cent., be made perceptible to the ordinary excise officer ?—Not to every one; it would require of course a knowledge of the subject; anybody that knows any thing of the nature of tobacco, and had studied it, would be able to detect it. 7908. Are there many officers who upon the primd facie appearance of the thing would be able to detect it ?—No, not many. 7909. How many men have such chemical knowledge as to enable them to detect it ?—Generally the adulterations do not require chemical knowledge to enable them to detect them. If a manufacturer is suspected in adulterating his tobacco we generally take such means as to ensure a conviction; for instance, we endeavour to find in what way it is introduced, and then we endeavour to adopt such means as to detect him in mixing; or if he introduces it in the leaf, we then ascertain the particular periods at which he lays down his leaf, and we know when to go in and detect him. 7910. Chairman.] What articles have you found in adulterated tobacco?— The principal things are nitrate of potash, and sugar in some of its forms. 7911. Have you found any other than those two articles?—Yes, I have found moss. 7912. Sir C. Douglas.] Does this case frequently happen, that in the country there is a manufacturer of tobacco who is manufacturing a large quantity of tobacco, and your inspector on the spot asks him, “ How much have you here ? ” So many hundred weight. “ Give me a sample of it.” He takes that sample after it is manufactured, and it is sent up to the Board of Excise ?—That is done frequently. 7913. By that means you detect him?—Yes; samples are sent up, and they are examined, and instructions are sent down to officers on the spot. 7914. Chairman.] SELECT COMMITTEE ON TOBACCO TRADE. 415 7974. Chairman J] By whom examined ?—Generally by me. Mr. G. Phillips. 7915. Sir C. Douglas.] Then it is not necessary that the officer on the spot ——— should have chemical knowledge?—No, it is not absolutely necessary that he 18 June lS44-should be a chemist. 7916. Mr. Darby.'] Have the Excise any means of requiring that a sample of the tobacco sold should be delivered to the Excise ?—No; we have no such power. 7917. Would that be a power that it would be desirable that the Excise should have ?—Most decidedly ; if we could tie the manufacturers to that, it would be impossible that they could adulterate without a certainty of detection. 7918. Chairman.] You mean that of each barrel of manufactured tobacco a specimen should be given ?—Yes ; the only two kinds of tobacco manufactured worth speaking of are Virginia and Kentucky, and they come in strips principally. Now the tobacco manufacturer might endeavour to defeat us in this way; suppose we endeavour to tie him down, he might mix his tobacco, not in the proportion that we expect, unless you were to say that he should give us a fair proportion of the operation in the proportions in which he laid it down, and be answerable for all the faults of the samples; if he did that, it would be thoroughly impossible that a manufacturer could by any means defeat us. 7919. Dr. Bowring.] Are there not various qualities in the same hogshead ? —Yes; but we ought to have a fair sample; if you take a three pound sample, you are sure to have every variety. 7920. Chairman.] What is the greatest variation you would admit in the quantity of lignin before you pronounced it an adulteration ?—If I had the leaf I should pronounce any quantity to be an adulteration; but without the leaf, unless I could prove that it contained some substance such as tobacco does not contain, such as sugar, or that it was above 55, I could not pronounce that it was adulterated. 7921. You have stated that nitrate of potash becomes carbonate of potash by burning; what extent of that would you consider to be an adulteration of tobacco? —I cannot speak to that, unless I had the pure tobacco to compare with it. 7922. Then your analysis depends upon having the pure leaf as a standard from which to judge?—Yes; anything above 55 we are certain is an adulteration ; it ranges from 45 to 55. 7923. Have you ascertained, beyond that range of 55, the quantity of any of those saline articles that may be mixed ?—Of course anything that is put into tobacco beyond the highest standard for the tobacco, 55, we are certain is adulteration, by the process which I pursue. 7924. Have you subjected the extract to the process of combustion, in order to ascertain its amount of saline matter ?—Not the extract; I make a point of reserving part, in order to experiment upon. 7925. Do you subject the extract to any operation, to separate the component parts ?—No; supposing there was a mixture; in that there might be five or six or seven substances; I will suppose those to be all soluble substances; and that they increase the amount of my soluble matter 7 per cent. I suspect one of those to be sugar or saline matter; it is not necessary for me to take the enormous trouble of testing the whole range of salts to know what class of salts that may belong to ; I know that it contains 7 per cent, of matter which is not tobacco, and I prove, by the simple process of fermentation, that one of those substances is sugar. 7926. You suspect sugar is in, because you have found sugar in tobaccos ?— A person that has had any experience in examining tobacco may generally tell sugar by the nature of it. 7927. Take the experiment 0, that which was mixed at Mr. Rogers’s?— C gave lignin 46.2; extract, 53.8 ; the ashes were 16. 7928. What do the ashes consist of?—We did not try that beyond the sand. 7929. You have got the ashes 16 by combustion ?—Yes, we suspected this sample to contain sugar, and we also tried for sand; it gave 1 per cent, of sand. The way we obtained the 1 per cent, of sugar which we discovered, we took 1,000 grains of that tobacco and 250 grains of yeast, partially dried, and put them in a pint and a half of water set at 90, which was set to ferment on the 1st June, at noon, and was distilled on the 3d June at 11, a.m. ; put at a temperature of 60, it produced 998’3 grains, being an attenuation less of water 1 '7:100 grains of sugar with yeast dried in the same way produced 991*5 grains ; 0.38. 3 g 4 take Digitized by Google 416 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. G. Phillips, take less 1*7 yeast, that would be equal to 6'8. By this standard it is very ----------- easy to compare any amount of attenuation you may get; for instance, for 18 June 1844. every six degrees and eight-tenths of attenuation which the sugar represents, you get in 1,000 grains of tobacco 10 per cent, of sugar. 7930. Do you consider all yeast to be of the same strength ?—It is always tried in every separate experiment; the yeast is tried separately; the exact produce of the yeast is first ascertained. 7931. You have a standard for yeast ?—No, it varies frqm 1'7 to 2-1 or 2'2 ; you must experiment upon the yeast which you use at the time ; you must make an experiment upon the yeast before you experiment upon the tobacco. 7932. When you had obtained 1 per cent, of sugar, did you find any other article ?—No; in fact we did not try to discover any other. 7933- Did you not examine the residuum ?—There was a little dust; we could not arrive at any conclusion that that was adulteration, not having been furnished with the tobacco leaf. 7934. Could you not find alum ?—Yes; but it would be impossible to try for the various salts that might be put in tobacco; you might be experimenting for years on one sample. 7935- Does not that show the great difficulty of detecting that which is called adulteration ?—No; if we had had the leaf, we could have told directly, because the extract would have shown us directly all the soluble matters, and would have shown the exact amount. 7936. You obtained alcohol equal to what had been one per cent, of sugar ? —Yes. 7937. Have you made any experiments on other vegetable matters, with reference to the production of alcohol ?—I have made many experiments on pure tobacco. 7938. Have you ever obtained sugar from any pure tobacco?—Most decidedly not. 7939- Can alcohol be produced by the fermentation of any substances that have not sugar ?—Decidedly not. 7940. Are there any combinations which take place in the course of fermentation that produce saccharine matter, from which alcohol is produced ? — Yes ; starch is converted into sugar; but before it can form alcohol, it must be in the shape of sugar. Every experiment which we have made by fermentation proves that it is impossible to convert starch directly into alcohol. 7941. With what other combination would you make sugar ?—Gluten would convert starch into sugar. 7942. Suppose gluten and starch to be mixed, could you not obtain spirit from them ?—Yes: it must first go through the saccharine fermentation, but they may go on simultaneously ; we know it to be the case in the mash-tubs of distillers. 7943. Do you know whether gluten is contained in tobacco ?—A small amount. 7944. Have you ever ascertained the exact amount?—No. I know this, that in no possible mode of manufacture with tobacco, they can be so mixed as to produce sugar. 7945. Suppose a great quantity of starch mixed with tobacco, could not you obtain alcohol from that?—I very much doubt it, but I have never tried it. 7946. Mr. Darby J] Only lime-water may by law be used with snuff?—Only lime-water, salt, and alkaline salts. 7947. And neither lime-water nor salt would produce alcohol ?—Certainly not; all salts tend to prevent change by fermentation. 7948. Chairman.] Are you sure that alcohol is always produced from sugar? —I never could get it from any other substance. 7949. Do you believe that it cannot be produced from any other article but sugar ?—No, I believe it cannot. 7950. Then you would, if you found sugar, report that there was adulteration ?—Yes. 7951. Mr. Darby.] Different sorts of sugar produce different quantities of alcohol ?—Yes. 7952. But if you found alcohol in tobacco, you would be sure that it was adulterated ?—I should feel no hesitation in saying so. 7953. But still there being different quantities of alcohol from different qualities of sugar, the exact amount of sugar introduced into the tobacco would be SELECT COMMITTEE ON TOBACCO TRADE. 41/ Mr. G. Phillips. "be uncertain ?—Yes; I have tried experiments with a view to that. If you put 10 per cent, of sugar into strong tobacco, and if you subject that to considerable fermentation, and let it lie by for two or three weeks, no vinous fermentation will ever take place, the presence of sugar cannot be determined. The fact is, that the sugar is converted into a sort of gum, it is no longer capable of undergoing the vinous fermentation; there is a change in its nature, that is a fact that I have ascertained over and over again. There is another fact, that rich tobaccos destroy the fermenting power of yeast nearly one-third; if you put 10 per cent, of sugar into a sample of tobacco, the whole amount of it would never be shown by fermentation. 7954. A smaller quantity of sugar being detected in tobacco than the real amount, would be no proof that the experiment was incorrect ?—No, it would be sure to be less. 18 June 1844. 7955- Chairman.'] Do you believe that there is any gum in tobacco in its natural state ?—Yes, I do. 7956. Have you ever ascertained what the proportion of gum is ?—No. 7957. Have you made experiments to see how long tobacco may remain as you have stated, without destroying the power of fermentation ?—The experiments I have tried were about three weeks. I have some more lying now, but they are not completed. 7958. Then upon tobacco mixed with sugar, after it had been laid by for three months, you could not discover the adulteration ?—That depends upon circumstances; it depends upon the condition in which the tobacco is kept; if the tobacco be kept damp it will undergo a change, if it has been kept in a warm atmosphere. 7959. Mr. Darby.] Will you look at letter O, which is stated as being adulterated with sand and sugar, the second in the amount of 3 per cent. Have you made some experiments of the different quantity of sand in leaf and stalk ?—Yes, I have. 7960. What proportion, as an average, does the stalk produce of sand over leaf ?—The stalk is about a half per cent. I have never found a fair average sample produce more than 2 per cent, of sand; the Kentucky rarely ever exceeds 1 per cent., it may amount to 1'3 or 1'4. 7961. Could the introduction of 12ozs. of ground stalk into 13 lbs. 9 ozs. of tobacco, give an adulteration of 3 per cent, of sand ?—-It is perfectly impossible; the stalk contains less sand than the leaf; I should call that an adulteration to all intents and purposes, or an unfairly selected sample. 7962. That is said to contain 13 lbs. 9oz. of tobacco, mixed with 12 oz. of ground stalks of tobacco ?—It gave us 4*4 sand. It was set May 25th, at 3 p.m., distilled May 27th, at 4 p. m., that is a proper time for a good distillation. Now I never saw tobacco ferment yet, and I have seen a good many samples ; it always destroys the power of fermentation. Here is the attenuation it produced, 996'3; the yeast only produced 1'7; I tried the yeast, and the yeast produced 1'7. What other conclusion could I draw, with the plain evidence of the attenuation which I have stated, than that there was alcohol ? 7963. Have you any doubt that, in that article, there was the presence of sugar ?—None at all. . 7964. Chairman.] Have you, in your experiments, been able to discover what is the characteristic of tobacco, as distinguishing it from any other vegetable?—I have never seen anything that approaches it in shape. 7964*. Have you ever extracted any nicotin ?—No. 7965. You are not aware whether that is in tobacco ?—It is stated to be so, and I have no doubt that it is ; all vegetable matter has a character given it by its vegetable oil, and so on ; and that, I have no doubt, is the case with tobacco. 7966. Of those various specimens which were submitted to you, were they all tried by the process which you have now stated ?—All in the same way. 7967. You tried them, not only by solution and filtration, but by combustion? —We did. 7968. You found no other articles in them but those which you have reported ?—-No. 796g. And you believe they contain no other?—No, I cannot believe that, because my mind is a blank upon the subject; it would be perfectly useless for me to attempt to discover the amount of malate of lime, malate of ammoniate, 0.38. 3 H nitrate Digitized by Google 418 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. G. Phillips, nitrate and muriate of potash, and so on; I have nothing to guide me; if we ——--------- had the original leaf, we could detect them. 18 June 1844. 7970. Mr. Darby.] From the experiments which you made, though you may not be able to find out what the article is which is not tobacco, is there any possible risk of your reporting that as adulterated which is not adulterated ?—I think not. 7971. Chairman.] Look at F?—“Adulterated with vegetable matter not tobacco, the nature of which is not agreed upon;” there was a very small amount. “ The adulteration is estimated at 1*2 per cent.” With regard to the estimation of the amount, I should like to state how that was done ; I did that, and there is not much reliance perhaps to be placed in it. I give the quantity that I operated upon in each sample. In K, I took 50 grains and four-tenths of a grain; I separated them of course by mechanical means; it gave me a substance whose character we could not determine, which has been stated to be foxglove, two grains, and 48 ^ grains of tobacco. In X, I took 18io grains, a small piece about as big as the top of my thumb; I picked out of that 0'6 of rhubarb and 17'5 of tobacco, making at that rate 3*3 per cent, of rhubarb. I wish to point out that it is very easy to take parts of those that may be perfectly pure ; such being the case, the Committee see how easily we may be deceived as to per centage. 7972. Dr. Bowring.] Is not that always the case ?—Yes. 7973’ Chairman.] Will you take letter B; “genuine, but grains of cane-sugar were picked out;” did you pick out grains yourself ?—I did. 7974. Can you believe that grains of sugar would remain after the tobacco had been mixed with them, and had been very heavily pressed for 24 hours ? —I will pick them out now before you, out of every one of those six samples, and we proved them to be cane-sugar by the application of oxyde of copper ; we satisfied our minds upon that point, and said it was cane-sugar. 7975. Do you mean that there was sugar in each of those specimens sent from Mr. Rogers’s ?—We found sugar, but the quantity was little. 7976. You found loaf bread in N ?—Yes. 7977. You are quite satisfied of that ?—Professor Graham found it; we all found it. 7978. Mr. Darby.] Are you now perfectly satisfied to speak to the certainty that cane-sugar was in the specimen ?—I have not the least doubt of it; I feel so satisfied of the experiments that I do not entertain any doubt about it. 7979. Chairman.] Have you found any great quantity of earth in any specimens you have detected for the Excise ?—No, earthy matter is but seldom used; it destroys the beauty of the appearance of the tobacco altogether; it makes it look heavy and dull; it is not a good mode of adulteration for the manufacturer. The greater number of those adulterations we have discovered have been in soluble matter, principally sugar and salt, and nitrate of potash; those are the principal soluble matters, and by far the best for adulterations. 7980. Mr. Ewart.] You are satisfied to establish the fact of adulteration, and you do not go beyond that ?— No, the law does not require us to go beyond that. 7981. Can you distinguish the vegetable fibre of tobacco in snuff?—We are at present in a difficulty there; I am now working upon a plan by which I believe we shall be able to discover it. 79S2. Dr. Bowring.] You said that if tobacco was reduced to an impalpable powder you could discover it ?—No; I did not say an impalpable powder; I could not distinguish the character of impalpable powder. I said, that if you put five per cent, of impalpable powder in tobacco, I could separate that. 7983. I asked you in how small a portion of vegetable structure you could distinguish the vegetable matter which characterises tobacco, and you said, in an infinitely small portion ?—Yes ; I did not mean broken small, I meant small in quantity ; I did not mean when the fibre was broken up small. I thought you were referring to the per centage of adulteration. 7984. In how small a portion of the tobacco plant could you discover the vegetable structure ?—If I had the smallest fibre in which the character of the stalk is, which it is, in fact, in all fibres, I can always distinguish it. 7985. How small?—As small as the smallest pin when cut transverely; in fact, half the size of an ordinary pin; upon anything that you can place the microscope. 7986. Mr. Ewart.] You could do it with anything short of the destruction of the SELECT COMMITTEE ON TOBACCO TRADE. 4»9 Mr. G. Phillips. the character by pulverisation ?—Yes; I could discover it in another way if I had the leaf, because I know what rhubarb leaf yields; the difference is so great that I could give the per centage. 7987. Dr. Bowring.'] In dried rhubarb is there the same distinction ?—Yes. 7988. Chairman.] Does it not vary very much?—It varies from 18 to 24 per cent.; tobacco far exceeds that. Supposing there were 16 per cent, of rhubarb, and I had the leaf, I should take 100 grains of that; having ascertained the amount of soluble and insoluble matter, and having the leaf from which it is made, I should then, by the simple rule of proportion, ascertain what the rhubarb yields, and what the tobacco yields, and thus arrive at the amount of adulteration. 7989. Chairman.] All your observations refer to manufactured tobacco. Shag and Roll; have you any means of detecting adulterated snuff?—We have some means; the law allows all kinds of alkaline salts and alkalis to be used, and lime water; therefore, the only thing that defeats us at present is the fibre; we can get at the earthy matter, but the fibre we are at a loss upon; we shall have it by-and-by, but at present we are at fault. 7990. Mr. Ewart.] You cannot detect that fibre, although you have the original leaf ?—Yes; but there is one thing which we have to learn. I am now going through a course of experiments, to ascertain the various changes tobacco undergoes in the course of its making into snuff; it would not do for me to take a sample of leaf from which the snuff was made, for that will not be in the same condition as the snuff that is made; and therefore I must ascertain first, before I can lay down any plan, what changes it undergoes. 7991. If the manufacturer of tobacco is to be subject to all these chemical examinations, must you not either have a considerable Central Board in London, for the purpose of making examinations of samples sent from different parts of the country, or have a travelling analysing chemist to go round the country ?—It might be done by a chemist employed at the office, or a travelling chemist might go round. ’ 7992. Would it not require a great staff, either central or travelling?—It would render it more effectual if there were such a staff. 7993- What amount of chemical establishment would be required to go round the country to discover all those adulterations which are going on ?—I should say two chemists, that understood the subject, could do it well. 7994. Two chemists would be sufficient for the whole country, Scotland and Ireland included ?—Yes. 7995. How often would they have to go round ?—I do not think it would be necessary for them to go round very often; there is a certain course of instruction which they might give to the surveyors-general, or the first-class officers, to enable them to detect the operations. 7996. Dr. Bowring.] To the ordinary officers ?—No. 7997. You state that there should be two chemical officers at the head; they would require a certain number of assistants, for you could not convey to the ordinary Excise officer the appropriate knowledge ?— No, of course not. 7998. How many would it require in order to give efficiency to your own views ?—I do not think it would require any addition beyond the two who might have the chemical knowledge ; I say I would instruct first-class officers, and give them a degree of knowledge to enable them to go and detect those adulterations. 7999. What sort of knowledge would you give to them, and how long would it take you to convey that knowledge?—The manner of adulteration is constantly changing; I have no doubt that the manufacturers will go off sugar: they first laughed with reference to our detecting sugar, because they thought it could not be done, but when they find it can be done they will go off to something else; and as they change we shall have to follow them. 8000. Every new variation, then, is a new difficulty ?—Yes, we shall have, if we find that they have gone off sugar, to follow them; and as fast as we make the discovery, we shall have to educate those who have to go and make detections. 8001. You would create a chemical school at the Excise-office for the superior officers ?—Yes. 8002. Mr. Dar&y.] Supposing the manufacturer was obliged to give a sample of tobacco out of which he was to conduct any operation, which sample might 0.38. 3 h 2 be 18 June 1844. 420 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. G. Phillips. 18 June 1844. be in the possession of the Excise, and he made responsible for that being the article out of which the operation was to proceed, would you have any difficulty in detecting adulteration ?—None whatever ; I defy him to adulterate if we can make sure of having the leaf that he uses. 8003. If he gave an adulterated article in the first instance, he would be responsible ?—Yes. 8004. Dr. Bowriny.] Would not one of the consequences of that be, that every manufacturer would send a sample which would allow the greatest latitude to adulteration ?—Yes, but I would guard against that. 8005. How can you, without a perpetual inspection ?—I would make the manufacturers responsible for the samples which they gave: for instance, we know very well there are only two tobaccos used for general cutting tobaccos; that is, Kentucky and Virginia ; we know the nature of those, and we very well know what description of tobacco the manufacturer must use to make it answer his purpose : a tobacco which will not yield 45 per cent, of extractive is not fit for him to use. If he sent a sample which should be 35, such as Porto Rico, or got some rubbishing stuff from the sales at the tobacco warehouse, I would not allow that sample to be used, or at any rate to be mixed with any other ; if he used that, he should use that alone; he should be confined within a range which experience has proved to be the general range. 8006. Do you think an arrangement might be made by which the manufacturer, being obliged to give a sample of each parcel of tobacco out of which the operation was going on, and that sample being in the hands of the Excise, you would in all cases be able to detect adulteration ?—I am certain of it. 8007. Mr. Ewart.] Do you think that is a practical arrangement, one which would not be defeated occasionally ?—It might be defeated, but I think it might be so arranged as to prevent it being defeated. 8008. You would require to exercise a check over the manufacturers ?—Yes. 8009. By so doing you extend your system of checks ?—We do not require a survey; instead of sending in the tobacco in the way it comes in now, by permit, without description, I would have every kind of tobacco described in the permit; the manufacturer, before he laid the operation down, should, when he intends to lay down a certain amount of tobacco, give notice to the Excise officer that he intends on such a day to lay down tobacco from such a hogshead, and that he has laid by a sample for him. 8010. Chairman.] You would in that case re-establish the permits, and require that the manufacturer should state any particular kind of tobacco which he is going to use ?—No; there are permits now from the docks. I mean, instead of sending in the tobacco, as they now do, without giving the character of it, I would have the character given in the permit. 8011. Suppose five casks of tobacco sent in from the Custom-house of different lands, you would require a description of that?—Yes, in the permit. 8012. How would you keep them separate?—It should rest with the manufacturer to keep them separate. 8013. Mr. Darby.] If the operation was going on, if you compelled him to say one-third of one and one-third of another, if he mixed the two, and you had a sample of each of those, would you be able to detect adulteration ?— Most certainly, without any difficulty, if he was obliged to give an account of the different sorts of tobacco which he used in a particular operation. 8104. I was presuming that you had each of those samples, and the proportion of each used, you would then be able in all cases to detect adulteration ? —Yes. 8015. Sir C. Dotty fas.] If there were an addition in one case of ground tobacco stalks, and in another case of ground rhubarb stalks, and each were made into a fine powder, could they be distinguished one from the other in manufactured tobacco ?—Yes, if they had not been fermented they could, by the proportion of extractive they yielded. 8016. If a manufacturer must wait for a comparison to be made between the manufactured and the original sample, would not that be a serious suspension of his business ?—He would not have to wait; it would not interfere with his business. I would not have the manufacturer kept in suspense; if the officer could not seize it upon his own judgment, the manufacturer would have a right to use it and send it out. If the officer goes into a manufacturer’s premises, and there found a portion of tobacco which he suspects to be adulterated, but has Digitized by Google SELECT COMMITTEE ON TOBACCO TRADE 421 Mr. G. Phillips. has not sufficient knowledge of the subject to enable him to make a seizure, and he does not take it, but takes a sample, in that case it would be unjust to deprive the manufacturer of his article on suspicion; I would allow him to send it out and take a sample, and if that sample be found to be adulterated, I would prosecute the party upon his sample. 8017. Dr. Bowring?] You wish that the Board of Excise should always possess the security of the leaf ?—Yes. 8018. Would not that require in the 10,000 operations in the tobacco trade, that the leaf should be sent to you in every case?—No, it should be kept on the manufacturer’s premises. I do not say it is absolutely necessary, but it would make it perfectly effectual. 8019. Mr. Ewart.] Is not the science of adulteration increasing every day; is not every article more and more adulterated ?—Yes. 8020. And therefore it will become every day more difficult to discover it ? —Yes. 8021. Is not chemistry also making rapid advances every day ?—Yes. 8022. Will it not be therefore more difficult to detect those adulterations, and will it not be necessary to change the chemical education you give to your officers, to be perpetually renewing it, as the science to educate by advances ?—Yes, we shall be compelled to do that of course. 8023. Chairman.] When you report tobacco to be adulterated, do the Board decide that the tobacco is to be seized and the individual to be punished ?— Sometimes the seizures are made before the tobacco is examined; sometimes seizures are made afterwards, upon my report that it is adulterated. The officers send a sample up unknown to the manufacturer; they take a sample unknown to the manufacturer, and then after I have examined it, instructions are sent to the supervisor, that any tobacco of that sort that he can find on the manufacturer’s premises, he should seize. If the tobacco is seized merely upon the examination of the sample, samples taken from the bulk of the seizure are then sent up and are examined. I could mention cases where samples have been sent up by the supervisor or other officer, and have been examined; they have gone and seized after the lapse of a fortnight, and it has turned out that this tobacco has been pure when it has been examined ; of course that has been returned again. 8024. How small an amount would you report as adulterated ?—Two per cent. 8025. Would you not report if one per cent, was found?—I should state it. 8026. Have you known an individual fined for one per cent, of sugar detected by you ?—Not in the absence of some other ingredient; in some of those at Gainsborough, Professor Graham found one per cent, of sugar, but there were other ingredients, which amounted to eight or nine per cent. 8027. Are you perfectly satisfied, from your own experience, that genuine tobacco does not contain any saccharine matter ?—Perfectly. 8028. Do you consider that the production of alcohol from tobacco is conclusive as to adulteration of tobacco with sugar ?—I do. 8029. And on that principle you have acted ?—Yes. 8030. Have you any other mode of determining the presence of sugar in tobacco but fermentation ?—No. 8031. Sir C. Douglas.] Is it in the power of the trade to give any facilities to the Excise for the purpose of detecting adulteration ?—Very much so. 8032. Chairman.] In any of those 12 specimens that you examined, were you able to distinguish any vegetable mixture besides the tobacco ?—We readily distinguished in K the mixture of foxglove and rhubarb. 8033. Foxglove is green in colour?—Yes, but it is not so much the colour; I suspected at first it was a low description of Dutch tobacco, which had been put in to render the examination more tedious and harassing, but it is the construction of the thing which enabled me to discover it. 8034. Sir C. Douglas.] Have the trade given its assistance to the Excise for the purpose of detecting adulteration ? —The respectable portion of the trade have, but those who have practised it have kept us in the dark as much as possible. 18 June 1844. 0.38. 3 h 3 422 MINUTES OF EVIDENCE TAKEN BEFORE THE Veneris, 12° die Julii, 1844. MEMBERS PRESENT. Mr. Beckett. Dr. Bowring. Mr. Darby. Sir Charles Douglas. Mr. Chancellor of the Exchequer. Mr. Hinde. Mr. Joseph Hume. Mr. Aiderman Humphery. Mr. Smythe. Mr. Villiers. JOSEPH HUME, Esq. in the Chair. John Woody Esq. and James Steele, Esq. 12 July 1844 John Wood, Esq. Chairman of the Board of Excise, and Jam.es Steele, Esq. Surveyor-general Examiner of Excise, called in; and Examined. 8035. Chairman.'] (To Mr. Steele.) WHAT situation do you hold in the Excise-office, and how long have you been there ?—Surveyor-general examiner; and I have held that situation for nearly 22 years. 8036. How long have you been in the service ?—About 38 years. 8037. Have you during the last 22 years been conversant with the mode in which the business of the Excise has been conducted as regards the adulteration of tobacco, and the checking of abuses ?—I have not surveyed any tobacco manufacturers during that period. 8038. Have you had any opportunity of knowing how the law, before 1840, was administered by the Excise ?—Yes, I was acquainted with it formerly, while I was a supervisor; I surveyed tobacco manufacturers then. 8039. Will you state what was the law previous to 1840?—The regulations were contained in the 29 Geo. 3, c. 68, the 30 Geo. 3, c. 40, and principally in the 1 & 2 Geo. 4, c. 109. Under those laws tobacco manufacturers and dealers were surveyed. 8040. Will you state the nature of the survey that then took place ?—All tobacco manufacturers were surveyed once a day, whether they were at work or not, and twice a day when any notices were depending. 8041. What was the nature of the survey; were the officers present during the time of the manufacture, or what check had the officer by that survey over the manufacturer?—There was a notice given to weigh tobacco into operation, specifying the quantity to be laid down, and the purposes for which it was to be manufactured; that is to say, whether for Roll or Cut, or whatever the denomination was the officer attended, and saw the quantity weighed, and recorded it in his book. 8042. Was it entered in a book also kept by the manufacturer?—No, not at that time; at least no excise book. Then when the operation was finished, the manufacturer declared the quantity that he had finished; the officer weighed it, and gave credit for it in the stock. 8043. With the increase that had taken place during the operation?—Yes. 8044. How long did the officer remain during the operations of the manufacture ?—Only to see the operation of weighing. • 8045. Then he was not present all the time the operation was going on ? —No. 8046. Then the manufacturer could at that time mix anything he pleased in the operation ?—Yes. 8047. After the operation was over, did the officer examine to ascertain the state of the tobacco ?—He saw it weighed. 8048. But no examination was made as to whether it was mixed with anything or not ?—Adulteration at that time was not very common; I believe it was very seldom resorted to. 8049. But it was entirely prohibited by the Act ?—Yes. 8050. Dr. SELECT COMMITTEE ON TOBACCO TRADE. 423 John Wood, Esq. and James Steele, Esq. 8050. Dr. Bowring.] As a matter of fact, did he go into the question of adulteration ?—No, not particularly. 8051. Chairman.'] Do you consider that there was any real check under that system against adulteration ?—I think very little indeed. 8052. Was there any check against the manufacturer receiving any tobacco into stock during that time, or sending any out ?—Yes, there was. 8053. What was the nature of that check ?—The nature of that check was that he received a permit, and that permit gave him a credit in stock for the quantity it bore; and the quantity weighed out in the operation took away so much of that credit. You always could tell the amount of stock; it was weighed occasionally; if there had been any increase found, it would have been seized. 8054. But supposing, during the absence of the officer, tobacco had been received, and tobacco sent out, had he any means of detecting that ?—No, he had not, if the quantity corresponded. 8055. Was it ever the practice for the officer to remain during the whole time of the operation ?—No. 8056. Dr. Bowring.] When the permit was given, could not the permit be used several times ?—That depended upon circumstances; the time was limited. If it was near at hand, and the officer not at hand to take up the permit, it might be used for a second run; but I do not think that that was done so frequently as has been alleged. 8057. What was the minimum time allowed?—I have known as little as one quarter of an hour allowed to remove from the stock to the retailer, and no more; that was when it was near at hand. 8058. A quarter of an hour was the least time you have known ?—I do not remember any shorter time. 805g. To an adjacent shop you would have allowed a quarter of an hour ? —Yes; the permits were granted at the office, which was at some distance; it required some time to carry it to the manufacturer, and then it required some time to carry the tobacco from the manufacturer to the retail dealer. 8060. Was the date calculated from the time at which it was granted by the officer?—Yes; 15 minutes was allowed to remove it from the trader’s stock, and no more. It was a quarter of an hour, or half an hour, according to the distance; if it was a greater distance, the usual rule was to allow an hour for two miles. 8061. Was the special time within which the tobacco was to be removed calculated from the place whence it was to go out ?—The place at which the permit was granted. 8062. Chairman.] Were you ever employed as an officer to make those surveys ?—Yes. 8063. Did you, on those occasions, keep three separate accounts of the tobacco ?—Yes; there were at least that. 8064. There is the original stock of raw tobacco, then the finished, and the unfinished ?—Yes; there were a good many accounts kept; there were all those which you have mentioned. 8065. Did the officer keep them, or the manufacturer ?—The officer. 8066. Was there a copy kept by the manufacturer, so that he should know what record there was against him ?—Not that I am aware of; when the stock was weighed, the trader generally kept the quantity found by the officer in a private book of his own. 8067. Were there not also certificates, as well as permits, for some time given ?—Yes, latterly there were. 8068. Were they any check, in your opinion, against the manufacturer ?— They were very little check. 8069. Were not all those permits and certificates kept in a register ?—The certificates were given by the trader himself; he was furnished with a book by the Excise, and all quantities above a pound, and less than 10 pounds, I think, he was allowed to grant a certificate for. 8070. Was he not obliged to enter that, in order that the officer, when he came, should see it ?—There was a certificate and counterpart; he had to fill up the counterpart with the same quantities that there would be in the certificate. 8071. What check was there on the retail shops, under that survey?—The 0.38. 3 h 4 check 12 July 1844. 424 MINUTES OF EVIDENCE TAKEN BEFORE THE John Wood, Esq. and James Steele, Esq. 12 July 1844. check on the retail shops was this, that when they got a permit with tobacco, the officer entered it in his book ; he delivered it to the officer, and he gave him credit for it; and upon the next visit the officer weighed the tobacco, and put in his book what quantity he found ; and that was the extent of his credit. 8072. Was the retail dealer allowed to enter to his credit all that he had sold over the counter ?—He was furnished with a book in which he was required to enter the quantity sold, but not small quantities below 2 lbs. at a time; he was required to enter large quantities in his book ; quantities exceeding 4 lbs. he had to enter specifically. 8073. What check had the officer over those entries, when he attended to look at the book ?—He had very little check indeed. 8074. Besides those there were many other forms which the law required; do you consider that they were altogether efficient, with a view to check or control the adulteration or smuggling ?—No, I do not think the regulations were complete at all, because the manufacturer was allowed to sell by retail he could have kept the operation nominally in process till he retailed as much as would have made room in his stock for an excess, and the officer could not touch it. 8075. In that way the regulations could be of little check, as against smuggling or against adulteration ?— I do not consider them such, and never did. 8076. Were you examined by the Commissioners of Excise Inqury, in 1833, on that subject?—No, I was not. 8077. Have you ever seen the evidence given upon that subject ?—Yes. 8078. Do you agree generally in the opinions given by those officers who were examined, Mr. Sayell, and Mr. Leatham, and a great many others ?—I do not go quite to the extent that they went, for I think it was a check to some extent, but by no means efficient, and that inefficiency arose partly from the circumstance which I mention, that the officer did not take stock upon the tobacco in operation; the trader was allowed a certain number of days to have it in operation, without any examination, and he was also allowed to be a retailer during the operation. 8079. Do you mean that those regulations would have been more efficient if the traders had been examined daily by the officer ?—They were examined generally twice a day, that is to say, they were surveyed ; but the weighing of stocks, which is a process of considerable nicety, requires a good deal of time, and the stocks were weighed only twice a quarter. 8080. Did not the law require them to be weighed daily ?—No. 8081. How often did the law require them to be weighed?—I think it was at the option of the officer. 8082. What was the largest quantity in stock that you ever weighed ?—I do not remember, it is so long since. 8083. Many tons ?—No. 8084. It has been stated to this Committee, that if those regulations had been properly enforced they would have been a check ?—Yes; I think they would have been a very good check had the officer been allowed to weigh the stock in operation, and the manufacturer prevented from being a dealer. 8085. He should, in your opinion, simply be a manufacturer, and not a retail dealer at the same time ?—Yes. , 8086. Do you consider that the trouble and time expended in the weighing of stock would have been compensated by any check arising from that ?— I think it would. 8087. During the time between the weighings of stock, might not the manufacturer have received and taken away quantities in the manner before stated ? —Yes; and although they had been weighed a great deal oftener, he might have done the same. 8088. Then how would the weighing have been a check?—The operations in progress were not weighed at all. 8089. Do you think that weighing during the operations would be a check? —Ido. 8090. How long is an operation generally continued ?—They were limited by law ; there was one limitation for 200 lbs., and another for 500 lbs.; it was according to the quantity laid down, there were so many days allowed. 8091. Were not great complaints made at that time against the vexatious manner SELECT COMMITTEE ON TOBACCO TRADE. 425 Juhn Wood, Es85<> lbs. - 9>o6i Making the produce 43,911 lbs. only. Deduct this 43,911 lbs. from 47,562 lbs., and there will be left a balance of 3,651 lbs. produced by mixing. The duty upon that additional increase amounts to 575 I. os. 8 d. Loss to the revenue by manufacturing as allowed by 3 & 4 Viet. c. 18, from 20 August 1840 to 9 August 1842 : Loss (by mixing) on Cut Ditto ditto Roll lbs. 84,376 3.651 £. s. d. 13,289 4 5 575 - 8 88,027 £• 13,864 5 1 8128. Would not adulteration to that extent enable a manufacturer to have sold his tobacco cheaper than he did before ?—No doubt of it; but that is supposing he did not smuggle before. I think the temptation to smuggle was very much diminished by the Act of 1840; a person who could make upon an operation a certain profit by adulteration, would, supposing he was a smuggler before, cease to smuggle. 812g. In what way, then, could the revenue be injured?—I do not think the revenue was materially injured, because I think the adulteration of tobacco lessened the temptation to smuggle; that they found that adulteration was an easier mode of obtaining a larger profit than smuggling. 8130. Would not it have the effect of increasing the consumption, by a reduction in the price ?—I am not quite certain that the price was reduced on the whole; it was becoming reduced, but it was only in operation two years. 8131. Sir C. Douglas.'] When adulteration was permitted, the manufacturers were as likely to adulterate smuggled tobacco as any other, were they not ?— No, I think not; because the manufacturer’s object is to get an honest profit, and smuggling is a hazardous thing ; and if he finds that he can get a given profit by adulteration, he is more likely to resort to that than to smuggling. 8132. But if a man had a large amount of smuggled tobacco, would he not adulterate that ?—He might do so. 8133. Chairman.] Were any orders issued by the Board to carryout that Act?—The general orders relating to the survey on tobacco were, the 21st of July 1840, 21st August 1840, 31st October 1842, 29th April 1843, 19th May 1843. 8134. Did SELECT COMMITTEE ON TOBACCO TRADE. 429 John Wood, Esq. and James Steele, Esq. 8134. Did not those orders simplify the mode of conducting the business of the manufacturer, to a great extent ?—The orders were founded upon the Act of Parliament which took off the survey, and of course the extent of interference was very essentially diminished. 8135. Was the Act effectual, therefore, or did it tend rather to reduce the smuggling than otherwise ?—I have no positive evidence of that, but it is the natural conclusion that it did. 8136. Were there any complaints made at that time after the Act passed, by the trade, against its continuance ?—Yes. 8137. What were the complaints?—A very large proportion of the trade commenced adulterating. I believe that Act of 1840, which has been generally termed in this Committee an Act permitting the adulteration of tobacco, had no such object: it was supposed by the framers of it that the enumeration of substances in clause 11, namely, “ leaves of trees, herbs, or plants of any sort whatsoever, which should be manufactured so as to imitate or resemble tobacco,” would include most if not the whole of the substances likely to be used in the adulteration of tobacco; but it was found that a vast mass of other materials were available for the purpose. The complaints of the trade therefore became very loud; and in consequence of those complaints the Act of the 5th & 6th Viet. c. 93, was passed, which is exceedingly general indeed in its prohibition of the substances which are to be used. 8138. Is not this last Act as stringent against adulteration as the Act before 1840 ?—Yes, more so, because the Act previous to 1840 allowed the introduction of colouring matter soluble in water ; this Act entirely prevents that; by this Act c‘ no liquid, substance, matter, or thing,” is to be introduced, except water, or water and salt, or lime-water in certain cases, or oil, which is merely for the sake of the manipulation of Roll tobacco. 8139. How has that Act worked, first as regards smuggling; do you think that since the passing of that Act, there has been any increase in smuggling, or a decrease ?—I am not able to judge of that; except that I should conjecture that supposing this Act to be effectual for the purpose of putting down and preventing adulteration, there would be a great tendency in that case to the increase of smuggling. 8140. Were any orders issued by the Board of Excise, to carry out that Act? —Yes: one of the orders I have already referred to, namely, the 31st October 1842 ; that is founded on the 5 & 6 Viet. c. 93, and it gives specific directions to our supervisors and officers, as to the course they are to pursue in preventing adulteration, or seizing any tobacco or snuff which is adulterated. 8141. Does it not require the officer to visit all rooms which he thinks fit, to examine anything which he is suspicious of, and take samples and transmit them to the Board ?—Yes : “ on every visit the officer must go through all the entered rooms, and ascertain that none of the articles prohibited under the 5th section are in possession of the manufacturer.” 8142. Are not the rules there as strict and particular, in order to carry out the enactments of the Bill, as they can well be supposed ?—I believe so ; but then the Bill itself is by no means so stringent as the Bill that was in existence previous to 1840. 8143. In what respects is it less so ?—There is no power to weigh ; there is no stocking, as we technically term it; and there being no stocking, of course there are no permits on sending out manufactured tobacco. 8144. Do you consider that weighing would be a protection against smuggling?—Yes, very considerable. 8145. Do you consider that permits would be a protection ?—Yes. 8146. Were they not found before to be ineffectual?—They were found to be ineffectual, because the law was deficient; but I think a very great improvement on the old law of survey might be very beneficially introduced; Mr. Steele has mentioned one or two of the provisions which it would be desirable to introduce, if any new law of survey were passed. 8147. State what you consider would make it more efficient?—Mr. Steele has already stated two, in which he thinks the law was deficient; namely, that you had no power to weigh during the operation, and that the manufacturers were permitted to be retailers. I should add to that, that I think that the machinery or the premises ought to be under the lock of officers of Excise so many hours out of the 24. 12 July 1844. 0.38. 8148. Do 3 1 3 430 MINUTES OF EVIDENCE TAKEN BEFORE THE John Wood, Esq. and James Steele, Esq. 12 July 1844. 8148. Do you consider that those would be applicable against adulteration, or against smuggling ?—Against both. Then, I think that it would be a great preventive power, were the trade restricted by a high rate of licence-duty; and restricted also, as was the case before, as regards tobacco and soap, to premises of a certain rate of value. Formerly no licence could be granted to a tobacco manufacturer, unless for tenements which were assessed, if in London, at 10Z. a year, and if elsewhere, the tenements must be regularly assessed, and pay parish rates; that was also the case with reference to soap. Then I think another very important regulation would be, supposing that a new survey were determined on, that in case of fraud on any particular premises, the licence should be taken away, not merely from the persons holding it, but from the premises themselves; I do not know a more effectual way than forbidding the premises on which the fraud has been carried on having a licence; I believe that would operate more effectually for the prevention of fraud than any other remedy that could be devised, because we know that in the paper trade, particularly, a man of straw will be put in as the owner, and as soon as a conviction is obtained, the penalties cannot be enforced, because the man, who is, perhaps, a daily labourer, is sent out of the way, and another person, equally worthless, is put in his place; whereas if we had the power, in case of flagrant fraud being detected at a paper mill, to prevent the paper mill being licensed for one or two years to come, I think that would effectually put down a good deal of fraud; so with reference to tobacco, I think the same provision would be effectual. With regard to distillers, it is the wish of, I believe, all the honest distillers that such a provision should be introduced. 8149. Would not that reduce the number of individuals remaining in this trade ?—Yes, I think it would. 8150. What effect would it have on the number of manufacturers in tobacco and snuff; there appear to have been licences granted to manufacturers of tobacco and snuff in the year 1843, to the number of 750, of the three different scales ?—I think it would probably reduce them one-half, perhaps two-thirds ; it would entirely depend upon the rate of the licence, and the value of the premises ; it ought to be such as to diminish them considerably ; great frauds are perpetrated often by the very same people going into a new house. 8151. The licences are five guineas, and 10 guineas, and 15 guineas?—Yes; depending upon the quantity of manufactured tobacco. 8152. What amount of duty, and what amount of rate would you propose ? —I think if you had a very high amount of licence-duty, you need not have any scale at all, and that would be an advantage; I should propose that there should be no tobacco licence given under 501, a year; I would rather that it was higher. 8153. Would you have them all alike?.—Yes; because all would be considered large manufacturers, and therefore it would not be worth while to make any distinction between them. 8154. Do you think that in that case you would have a better’ control over the smuggler than you have now ?—Very much so ; first, because we should have men of capital to deal with, and next, because the trade would be in much fewer hands, and more easily looked after. 8155. Do you not think that that would be creating a kind of monopoly against the consumer ?—It would be restricting the number of manufacturers, but still I think they would be so numerous that it would be impossible for them to combine, so as to get more than a due. proportion of profit. 8156. Out of 750 are you aware that 464 are not exceeding 5Z. 5s.?—Yes ; and therefore I say that a higher licence would dimiminish them one-half or two-thirds. 8157. The number at 10 guineas licence is 122 ; the number at 15 guineas is 45 ; do you consider that the licences would be reduced to 167, and that all the minor ones would be removed?—I think it is very likely that they would be. I was asked what would be the remedy, in the present state of the law, for adulteration and smuggling, and I am giving the remedies which I think would answer. 8158. Dr. Bowring.^ All your evidence pre-supposes that the duty is to be maintained at 3 s. a pound ?—Of course. 8159. Chairman.] Has this present Act been, in your opinion, sufficient to prevent smuggling ?'—Of smuggling, of course, I have very little knowledge. I have Jl Digitized by GOOQle SELECT COMMITTEE ON TOBACCO TRADE. 431 John Wood, Esq. and James Steele, Esq^ I have heard a great deal of evidence upon it, because I have had the advantage of attending here, and of course I have made notes of the material evidence, as it has gone on. That smuggling does exist to a considerable extent, I believe cannot be denied; but from the abstract I have made of the evidence, I think that very gross exaggeration prevails as to the extent of it. 8160. What opportunity have you yourself of judging ?—Smuggling does not come immediately under the cognizance of the Excise. 8161. Dr. Bowring.] One consequence of your restricting the number of licences would of course be an additional expense to the persons who should be left engaged in the trade ?—Yes, if the licence-duty was increased. 8162. Would not that additional expense be an additional motive for fraudulent transactions ?—I think the additional expense is so very slight that it would form scarcely an item in the expenditure of a large manufacturing concern. 8163. Would not every restriction, and every interference with the manufacturer, present a motive to the fraudulent man to relieve himself from those restrictions and interferences ?—As a general answer to a general question, I should say that the manufacturers do not like restrictions upon them. 8164. Do you think that the larger manufacturers would willingly consent to those restrictions ?—Willingly: I have consulted a great number of them, and I believe that the larger manufacturers, generally, would be willing now, having had the experience of the last four years, to submit to a more strict survey than they had previous to 1840. 8165. Chairman.'] With a view to get rid of a number of small competitors ? —With a view to get rid of the competition arising from smuggling. 8166. Dr. Bowring.] That question always has reference to the maintenance of the present rate of duty ?—We are treating of an article subject to 1,000 per cent, of duty. 8167. Would your opinion be the same of those restrictions, supposing the duty were lowered ?—If the duty were lowered to h. a pound, which is the lowest amount I have heard suggested, I think that still very considerable restrictions would be necessary, because there are a great number of articles which might be mixed with tobacco, even if there were no duty on it at all, which do not cost 3 A d. or 4 d. a pound, which is the cost of tobacco. 8168. Chairman.] What objection have you to mixing articles with tobacco if the taste of the customer prefers it ?—Not the remotest, except as a matter of revenue. 816g. Sir C. Douglas.] Do you think that the power of inflicting hard labour instead of fines would be advantageous ?—Yes, I think it would, but it is a very severe remedy ; I would rather try the more civil remedies. 8170. Chairman.] Do you think the fines and imprisonments generally awarded are too small ?—There are imprisonments ordered under the Customs law; we have nothing to do with imprisonment, except for non-payment of penalties; the Customs can imprison with hard labour. 8171. Would you carry out rigidly all the fines which you are able to inflict ? —Yes; I would never have an Act of Parliament on the books which I was not prepared to carry out. If a man offends against the law he does so with his eyes open, and I think he ought to be punished. 8172. It appears that there are some penalties for 1,0001, i—If a man was guilty of offences that involved penalties of that nature, I would take so much from him as would prevent him troubling me again. My plan, however, would be not to inflict penalties if I could help it, but to have a series of preventive checks. 8173. But t° be enforced by a very severe punishment ?—Yes ; but still, if you have good preventive checks, punishment will very rarely occur. I think it is the duty not only of those who make the laws, but of those who administer them, rather to prevent than to punish; and that is the principle upon which we endeavour to carry out the Excise laws. 8174. Can you suppose a more heavy punishment than a man who has been 30 or 40 years in the trade becoming liable to have his livelihood taken away and his whole business destroyed by your removing the licence from the premises ?—If he makes himself liable, he does so with Iris eyes open. It is a hard thing upon a man who has committed theft to be punished, but I consider a thief on the revenue to be as criminal as a thief on private property. 0.38. 314 8175. Are 12 July 1844. 432 MINUTES OF EVIDENCE TAKEN BEFORE THE John Wood, Esq, 8175. Are you not aware that many of those offences may be committed by James Tie l E« Persons over whom the manufacturer has no control ?—I should say that the ames. ee e, sg. adminjstration of the law would be exceedingly imperfect unless allowance was 12 July 1844. ma^e f°r th°se cases. 8176. Who is to exercise that discretion ?—The Board of Excise in the first instance ; or if the Board of Excise does not exercise that power properly, we are glad to think that there is an appeal to the Lords of the Treasury. 8177. Do you think that the Board of Excise or the Lords of the Treasury, are proper judges of offences against the revenue, against their own department ?—My experience is, after a service of 11 years in various revenue departments, that the trade has no reason to complain of the administration of the laws. There may be individual cases of hardship; but as I am asked the question, I really believe that though the members of the respective Boards and the Lords of the Treasury are not unfrequently changed, the same system prevails, and that it is a system of justice and leniency. 8178. Do you consider that the principle is correct, that parties should be judges of offences against their own department ?—I consider it highly improper that a man should be a judge in a case in which he is personally interested ; but it is not of the remotest personal interest to myself or to any Commissioner of Revenue, or to the Lords of the Treasury, whether a sentence against a manufacturer is carried out or not. 8170. Is it not to the personal interest of the officers belonging to the department to carry the conviction as far as they can ?—The Commissioners have not the least pecuniary interest in it. There is in every department, I trust, a sort of esprit-de-corps to make the department as efficient as possible; but the Lords of the Treasury would very soon call any department to account, if they found that common sense and common justice were sacrificed to miscalled efficiency. 8180-81. Who is to judge of common sense and common justice, when the parties are connected together ?—The Lords of the Treasury have not the remotest connexion with the revenue department, and therefore exercise an independent judgment. 8182. Mr. Chancellor of the Exchequer.] You have certain cases in the Excise that go before a Court of Justice, the Exchequer?—In every case of summary jurisdiction by the Excise, the party has an appeal to a Baron of the Exchequer, without being put to one farthing expense, and only to attend probably an hour or two. There is nothing more simple or less expensive. 8183. The party therefore has a remedy against any partiality of the department, supposing it to exist ?—Yes. 8184. Mr. Villiers.] Who pays the costs ?—There are no costs at all. Supposing there be a conviction by the Commissioners of Excise in the court of summary jurisdiction, which the defendant thinks is unjust, then he has the privilege of appeal, without any expense whatever, to a Baron of the Exchequer ; and I believe in the last 25 years there has not been one instance of an appeal being heard. 8185. Chairman.] Do not the Crown refuse to pay or receive expenses?—^ That is in a court of law, but in the court of summary jurisdiction there is no expense incurred ; there is no expensive process : the man very seldom employs an attorney ; he comes by himself or his witnesses ; a day is appointed for the hearing, and the cause is frequently over in a few minutes ; and if he is dissatisfied, he can go to one of the Barons of the Exchequer. 8186. Looking to the proceedings of the last few years, have you turned your attention to the probable results of reducing the duty, as to putting an end to smuggling by taking away the temptation to smuggle ?—The question is to what amount you propose the duty to be reduced. 8187. I will put a shilling ?—1 think it very doubtful whether that would put an end to smuggling, because the statements of the witnesses as to the expense of smuggling are so very various : for instance, the witness A. B. says, in answer to question 1254, that smuggling costs 6d. a pound; Mr. Maury, in 1645, says 9 J d.} that the whole cargo will cost 8H-; then another witness^ 2870, states that smuggling costs Is. 6(/., including the original price; another witness, 3102, states that smuggling tobacco, including the original price, costs k.6(/.to Is. 9d.; then there are others who state it varying Is., Is. 2d., Is. 3d., and Is. 4d. 8188. Is Digitized by Google SELECT COMMITTEE ON TOBACCO TRADE. 433 John Wood, Esq* and James Steele, Esq. 8188. Is there any one witness who puts the expense and prime cost of smuggling under 1 s. ?—Yes; A. B., in 1254. 8189. Does A. B., in 1254, include the sale, or is not that simply the expense of landing ?—It is what he calls “ the run,” without the prime cost; the prime cost is about 3 J. or 4A a pound; that makes the cost of the tobacco landed here 9 d. 8190. Supposing the prime cost and expense of smuggling tobacco on the average should be is.; in that case, would your opinion be that the reduction of the duty to that amount ought not to take place; or would not great advantage arise in that case from reducing the duty, in putting an end to smuggling ? —I think smuggling is a great evil, and I think, in the case of tobacco, a very considerable extent both of smuggling and adulteration takes place; I am not, however, at all satisfied that either of them exists to one-tenth part of the extent which is generally supposed. 8191. Have you had any opportunities of knowing at what price tobacco is brought into the market for sale ?—I have been waited upon of course, very frequently, by tobacco manufacturers, and they always tell me, “ We are undersold ; the lowness of the price shows that there must be an immense quantity of adulteration or of smuggling, or of both.” My answer to them is this, that the low price does not convince me that smuggling or adulteration exists to the extent supposed; and I put this case, for the sake of illustration: I say, . . - - - - - - Made out a statement of proceedings on the journey stated above. 4 — 0.38. London 9 1 • - - Examined the premises and the tobacco ; did not observe any irregularity. (continued) J K 3 Digitized by Google 438 MINUTES OF EVIDENCE TAKEN BEFORE THE John Wood, Esq. and James Steele, Esq. Places Visited. Tobacco Manufacturers. Tobacco Dealers. Occurrences and Observations. 12 July 1844. i 6 844: April « * Good Friday. 6 —— — London - 4 17 No cause for complaint. 7 — - - - - - - - Sunday. 8 — - London - 5 17 Observed nothing materially wrong. 9 —— - London - 7 12 - - Examined the operations and stocks of tobacco, and did not observe any adulteration. 10 London 5 20 - - Examined the premises and operations, and stocks of tobacco, which were regular, except the operation at one tobacco manufactory, where we seized 336 lbs. of adulte rated leaf tobacco. 11 — - London - 7 - - - Examined the operations and stocks of tobacco ; observed nothing amiss. 12 — - London - 5 - — Observed nothing particularly amiss. 13 — - London - - 8 Observed nothing amiss. 14 — - - - - — — - Sunday. 15 — - London 7 4 - - Examined the premises and the tobacco; did not observe any irregularity. LIST OF TOBACCO MANUFACTURERS. NAME. PLACE OF BUSINESS. NAME. PLACE OF BUSINESS. Messrs. Currie Messrs. Sykes John & Fras. Lloyd Messrs. Crotton & Rippons. Jeremiah Hubbard -Richard Lloyd John Rider Barras -Lambert & Butler -Robert Allen -Toplis & Son -T. & J. Allen John Sykes -G. & P. Proctor Francis Ryder Edward Welch William Dodman -J. W. Hubbard -John Sykes -Sayles, Pollard & Co. T. & R. Pritchard -Geo. Barras -John Rogers -Robert Laing Wishart & Lloyd -Fribourg & Co. Francis Pontet J. & J. Archer John Dore Messrs. Barlin Robert Roberts R. & J. Hill -Henry White Geo. Rogers Frederick Sharlock Shoemaker-row. Bread-street-hill. Snow-hill. Bartholomew-close. Farringdon-street. Holborn-hill. Holborn. Dr ury-1 a ne. Shoreditch. - ditto. Norton Falgate. Bishopsgate-street. - ditto. Chiswell-street. Whitecross-street. Banner-street. Barbican. Redcross-street. - ditto. London Wall. Oxford-street. - ditto. Princes-street. Coveniry-street. Haymarket. Chari ng-cross. Tothill-sireet. Eastcheap. St. Johu-streeL - ditto. Shoreditch. - ditto. High-street. Moor-street. Chas. S. Tosswell -J. Vonderbeyde Zachariah Stanley -Milner & Boyne John Pritchard Simon Medex Messrs. Levy & Moss Henry Legge -Edwin Sanderson -Davies Sc Levy Michael Hyams Moss Jacobs -Allen Sc Israel Morris Lee -D. Adcock Sidney Strong John Brocklebank -Solomon Phillips -John Chibnail J. E. Dowell -Henry R. Martin -Porter & Robertson G. W. Harrison Messrs. Newton William West William Austin E. T. N. Jenkins -John Garsea -Sanderson & Co. -Thomas Ponder John Sykes -R. Davies F. G. Smith .-Robert Williams Henry Mavvhood - Bridge-row. Thames-street. Gray’s-inn-lane. Cannon-street. Bartholomew-close. High Holborn. Liverpool-buildings. Old-street. St. John-street. Mitre-street. Mitre-square. Houndsditch. Cutler-street. Bury-street. Camomile-street. Watling-street. Liverpool-street. High Holborn. Barnet-street. Nicholls-square. Bishopsgate-street. Cross-lane. Bucklersbury. Friday-street. Holloway-road. Compton-street. Shepperton-street. Goodge-street. Basinghall-street. Graced) urch-street. Bishopsgate-street. Penton-street. Old Bailey. - ditto. Skinner-street. SELECT COMMITTEE ON TOBACCO TRADE. 439 NAME. PLACE OF BUSINESS. NAME. PLACE OF BUSINESS. John Wood., Esq. and James Steele, Esq. King-street. Cowcross-street. - ditto. - ditto. Turnmill-street. - ditto. Silver-street. Clerkenwell-green. - ditto. Aylesb ury-street. - ditto. St. John-street. - ditto. Beech-street. Holloway-road. - ditto. Lower Holloway-road. - ditto. Upper-street. - ditto. - ditto. - ditto. Hedge-row, High-st. High-street. - ditto. - ditto. Goswell-road. - ditto. - ditto. - ditto. Goswell-street. Ox ford-street. - ditto. - ditto. - ditto. High-street. - ditto. Drury-lane. - ditto. - ditto. - ditto. - ditto. Gracechurch-street. King William-street. Thomas-street. Lower Thames-street. Tower Dock. Tower-street. - ditto. Lower Thames-street. Fish-street-hill. - ditto. Swan-lane. - ditto. Upper Thames street. - ditto. - ditto. - ditto. Trinity-lane. - ditto. - ditto. - ditto. Bread-street-hill. Wilson-street. Worship-street. Paul-street. - ditto. - ditto. - ditto. - ditto. - ditto. Ludgate-hill. - ditto. Holborn-hill. Henry Hooper -M. B. Wood - -G. H. Martin -Sarah Caunt - -John Clark - -Robert Garbut -John Chippenfield -John Joel Kirk -Susan Hallam -Samuel Turner -Philip Mole - -Samuel Roberts -Susan E. Cohill -David Parry - -Mary Dunning -John Gery - -John Byford - -Charles Luff - -J. R. Robinson -Messrs.Harding&Co. Croughton& Harding Thomas Collard -John Andrews -Frederick Hill -C. Pritchard - -S. Heming - -E. M. Stapley -John Lister Tidd -James Thomson -John Ross - -W. H. Bobart -M. A. Langford -John Wyatt - -James Holmes -William Grimston -Sarah Daniels -James Winkworth - Joseph Clarke -John Douglass -Jonathan Pennington Stephen Broard -J. H. Diggs - -J. J. Stocken -Edwin Wood -Thomas Barrow -Thomas Stringer -Patrick Reynolds -James Ross - -Hefford & Co. -H. T. Farley - -L. M. Jackson -James Curtin -William Beer -John Loder - -Eliza Stephens -William Smith -Frederick Dyet -Mr. A. Thomas -Benjamin Lock -William Langthorne John Fowler - -Mary Percival -Thomas Davies -William Tatman -John Williams -Henry Wales -William Reynolds -T. M. Patimore -William Oldman -Elizabeth Atkins -William Cook -Sol. Bannaclough -William Goode -J. H. Skinner - 12 July 1844. Honourable Sir, 19 April 1844. We beg leave to offer a few observations on the state of the tobacco trade in London. The London manufacturers, generally, complain of the prices at which the country manufacturers sell tobacco, namely, 35. 3d. and 35. 4^., per lb., and that adulteration of tobacco is practised by the country manufacturers to a serious extent; several of them also state that quantities of tobacco are sent from the country into dealers’ stocks in London and its neighbourhood ; on being requested to state who the manufacturers are they allude to in the country, they said they did not know. From the small quantity of tobacco which some of the dealers we visited in London informed us they had received from country manufacturers, we are led to infer that very little tobacco has of late been brought into London from the country. Some few respectable tobacco manufacturers informed us that they do not push the tobacco trade, they being more anxious to extend their trade in cigars. The general prices of the manufacturers in London for Cut tobacco are 3s. 5 J. and 3s. 6 d. per lb., but we have been informed that some manufacturers sell at 35. 4c?. and one or two at 35. 3d. per lb., whose premises and tobacco we have closely examined without being able to find any adulteration in the latter. We observed in some few manufactories evident traces of adulteration having been carried on up to a late period, but we have only in one instance succeeded in making a seizure, and we have no doubt that the inspection we have been engaged in has for the present checked the practice of adulteration. Many of the London manufacturers state that Cut tobacco will retain 12 per cent, of moisture in the manufacture thereof, while some of them consider the average much below 12 per cent., others that it is above 15 per cent.; but none of them appear to know the quantity of water the leaf will take in liquoring down, and before the same is put into the press, that being governed in a great measure by the state of the leaf as to dryness and quality when received from the Customs’ warehouse. O.38. 3 K 4 ^e 440 MINUTES OF EVIDENCE TAKEN BEFORE THE John Wood, Esq. We are not prepared to give an opinion as to the quantity of water the different kinds and of Leaf tobacco will absorb in the process of manufacture, in consequence of the con-James Steele, Esq. flicting statements made by the various tobacco manufacturers. 12 July 1844. We are, &c. (signed) Edgar Eldred, S. G. Examiner. Eaward Harvey Dodd, Supervisor. General Statement of the Proceedings of William A. Mark and Francis Roscorla, Surveying-General Examiners, while on Inspection of the Tobacco Manufacturers and Dealers in London East and London South Collections, from 26th March to the 30th, and from 3d April to the 15th, 1844. Honourable Sirs, The following observations on the state of the tobacco trade in London, we beg. respectfully to offer as the result of our inspection. Having visited the tobacco manufacturers in London, east and north collections, we were informed by several of those traders that the low prices at which the country manufacturers were selling had considerably injured the London trade; and from the fact of the country traders selling their tobacco at 35.3d. and 3s. 4^ per lb., and in some cases as low as 35. 2 d., our informants have strong reasons to believe that adulteration to a great extent is carried on by the manufacturers in the country; but who those country traders were they could or would not inform us. However, on examining the stocks of several dealers in tobacco, who received their tobacco from the country, we were led to infer from the smallness of the stocks, that very little of that article has of late been received from the country manufacturers; and only in one or two instances have we had reason to suspect the genuineness of the tobacco received from that quarter. From what we could learn of the manufacturers generally, the prices in London for Cut tobacco, are 3 5. 5 d., 35. 6 d., and in some cases 35. yd. and 3 s. 8d. per lb.; but in several instances we ascertained that the manufacturers in this city sold as low as 3s. 3 J., and one person was named who sold at 35. 1 d. per lb.; we however examined the stock of the party referred to, but could not find that his tobacco contained any adulterating substance. In three cases we succeeded in making important seizures of adulterated tobacco, together with several small seizures of Cavendish and other tobacco, from tobacco dealers, which we believe to be also adulterated. We might add, that in a few manufactories, we perceived on the floors, and in other places, evident traces of adulteration having recently been carried on at those concerns,, and we have every reason to believe that the inspection in which we have been engaged, has, for the present, induced such traders not to pursue these fraudulent practices. In conclusion, we have to notify that several of the London tobacco manufacturers assert, that Cut tobacco, from ordinary leaf, will retain at least 12 or 13 per cent, of water on the manufacture being completed, while on the other hand others state that they consider the average of moisture that can be retained is much below 12 per cent.; yet some of the trade affirm, that upwards of 16 per cent, would be nearer the mark; but none of these traders was prepared to say what quantity of water the leaf will take on being laid-down, and before being deposited in the presses, that being governed, they say, by the particular quality and dryness of the leaf when brought into stock. On the conflicting statements of the tobacco manufacturers, with respect to the quantity of water that can be infused in the process of manufacturing tobacco, we are not enabled to offer a remark, not having had an opportunity of watching the manufacture of that article through its various stages, and therefore we are not prepared to give an. opinion on that part of the subject. Humbly submitted, To the Honourable (signed) William A. MarkA^ n the Commissioners or Excise. Aranas lioscorla. J Witness.] I have also a letter from the country, dated the 12th of January 1844, from the surveying-general examiner, giving the result of the examination there: “ Since I last wrote to you we have visited the tobacco manufacturers in Preston, Lancaster, Kendal, Penrith, Carlisle, Hexham, Newcastle and Durham, without having made any detection of moment, and indeed, I am of opinion that adulteration is very little practised in the north. At Carlisle I purchased samples, of tobacco in operation, which I suspect is adulterated, but as 1 did not feel confident, I preferred taking samples to making a seizure. At --------------, 1 have no doubt of Mr. ——• having been in the habit of adulterating, but we found his place quite clean. We had information that a Mr.---------------was selling tobacco at a low price; we visited him, and found a small quantity of tobacco very much adulterated, which we seized. He produced a bill of parcels from Mr.------------; the particulars Digitized by GOOQle SELECT COMMITTEE ON TOBACCO TRADE. 44i John Wood, Esq. and James Steele, Esq, particulars will be stated to the Board, when Mr. Phillips has analyzed the samples. It is pretty plain that when smuggling prevails, adulteration is not practised, and therefore inland places are the most likely to detect it in, and I respectfully submit, at intervals pending the hearings, that we should revisit the most likely places to endeavour to detect adulteration.” 8234. Have not your officers been active in the last six months in examining stocks and detecting adulteration ?—They have, and this was the result of the second visit. . 8235. In consequence of that activity, have not the parties been particularly vigilant to keep everything out of the way ?—I believe the effect has been to repress adulteration, because they have been afraid of detection, and I consider it a proof that our remedial measures are to a considerable extent effective. 8236. Here is a return presented to-day, signed by Mr. Cottrell, accountantgeneral, being a return of the number of cases of adulteration of tobacco discovered by the Excise since January 1843, and stating the articles which the tobacco is supposed to have been adulterated with; by whom were those decided to be adulterated ?—That is the- result of analysis by the two Mr. Phillips and Mr. Grahame, sometimes jointly, and sometimes severally. 8237. When adulteration is discovered, what amount of adulteration does the Board consider worthy of punishment ?—That depends in some degree upon the circumstances of the seizure and the character of the party. 8238. I observe one case, “ three per cent, of saccharine matter and other materials,” at Sheffield, “ not prosecuted on account of the trifling amount of adulteration.” I find another 15 per cent, prosecuted, and 21 per cent, “not prosecuted, the tobacco having been purchased of the above, A. Hamer, without knowing it to have been adulterated”?—That is probably a case in which the dealer, upon adulterated tobacco being found on his premises, says, “ I bought it as genuine,” and delivers up the bill of parcels, thereby giving evidence against the manufacturer, and I hold it to be far more important to get hold of one adulterator than 12 dealers. 8239. Have you prosecuted Mr. Hamer, who is said to have sold the tobacco ? —I am not aware; there is, I believe, another return of parties prosecuted. I find he paid a penalty of 501. 8240. Another case is “ Robert Drury, 30 J lbs. Cut tobacco, with 25 per cent, of saccharine matter and other materials, and 37 J lbs. Bird’s-eye tobacco, similarly adulterated, not prosecuted, the tobacco having been purchased of L. Weatherburn, who was convicted in Halifax collection, without knowing it to have been adulterated ” ?—Yes, I remember the circumstance ; Mr. Weatherburn, 1 think, resided at Huddersfield, and our officer, on visiting a number of dealers’ shops which were supplied by him, found the tobacco pretty generally adulterated. The Board considered that it was more wise to attack Mr. Weatherburn, from whose manufactory all this adulterated tobacco came, than to crush the poor dealers. We are also very much influenced by this, that if the bill of parcels is produced by the dealer, and he appears to have paid a fair price for a genuine article, it would be the height of oppression to go against him if we can get at the manufacturer. Weatherburn paid a penalty of 300 /. 8241. Then your rule is to proceed against the manufacturer if possible ?—Yes; but at the same time to make a selection of the cases arising amongst the dealers that are the grossest, in order to make the dealers cautious. But generally I consider that more good is done by attacking the manufacturer; the manufacturers, however, are of a different opinion. 8242. Another case is “James Cook,” 1 Jib. of tobacco seized ; it is reported to have contained 1'3 per cent, saccharine matter; the process is depending. Do you consider that, for so small an amount, he would be prosecuted ?—I do not think he would be; it may be that Mr. Cook has been frequently detected before, and the evidence has failed to bring it home to him; I do not say that it is so, but I mean to state that there are various circumstances to be taken into account before prosecuting; the character of the witness may be one thing, and a great number of other considerations. 8243. Is there any general rule as to prosecution, as regards the per centage of adulteration?—No, no general rule; we take into consideration all the circumstances. 8244. Here is a case of Messrs. Randon & Co. of London, 256 lbs. of tobacco, stated to contain “ 9’6 per cent, of adulterating materials, consisting of starch,. 0.38. 3 L sugar, 12 July 1844. 442 MINUTES OF EVIDENCE TAKEN BEFORE THE John Wood, Esq. and James Steele, Esq. 12 July 1844. sugar, and nitrate of potash ;” it is stated, “ not prosecuted, there being a difficulty in proving the adulteration;” are you aware, when 9 per cent, is found, what difficulty there could be ?—I am not at this moment. 8245. If you should be informed that the difficulty of analysing and of detecting adulteration in tobacco was very great, and often liable to be mistaken, do you consider that upon such an analysis you ought to subject a respectable house to prosecution, supposing you may be right in four or five cases, but you may be wrong in one?—It is possible that we may be wrong ; but I think usually our chemists are right; perhaps not so as to the exact material used in adulteration, but that some ingredient, not tobacco, is mixed with it; and as the Act of Parliament says that no material shall be mixed with it but water, if we find any foreign ingredients, I think we are quite justified in instituting a prosecution. 8246. If Mr. George Phillips says he does not know what is contained in the analysis, but that he draws a line between soluble and insoluble matter, does not that increase the difficulty as to the course of proceeding?—No doubt we are under considerable difficulties as to our analysis ; but under the Act of Parliament, all we have to prove is, that a certain sample is not entirely tobacco. It is of no consequence at all, so far as regards the law, whether that mixture be one vegetable or another, or whether it be a mineral, or what it be, so that it be not tobacco. 8247. Then do I understand you to say that you consider your chemists capable of detecting the presence of any other vegetable matter than tobacco ?— I think they are capable generally of detecting the presence of any foreign ingredient ; they may not be able to ascertain, for instance, whether the ingredient be one mineral or another, or whether it be one vegetable or another; all we ask the chemist is, “ Is there anything in this sample but tobacco ?” If he says that there is, and the amount is sufficient to justify prosecution, we order it. 8248. If he says that there is anything else but tobacco, do not you require him to tell what other substance there is?—No, we do not insist upon it; we would rather that he should, but very frequently he cannot. The most common mode of adulteration is by saccharine matter; and for saccharine matter I believe they have a very sufficient test. 8249. Mr. Darby.] In a number of cases do you have the original leaf?— Wherever we can obtain the original leaf we do, and we take great pains to obtain that, because it affords a standard. 8250. Do you get the original leaf in the great proportion of cases?—Yes, in the great proportion. Mr. Steele says that he has very seldom known a case brought into court in which we had not the original leaf subjected to analysis. 8251. Dr. Bowring.] You would not take a case into court in which you had not the original leaf?—-We take care to take the best cases into court; but there are very few cases of gross adulteration which we do not take into court. 8252. Mr. Darby.] At the same time, you do not take cases into court except where the chemist tells you that he is perfectly certain that adulteration has taken place ?—Certainly not. 8253. Chairman.] Do not you decide upon some cases at your own Board ?— No; all we can decide is, having the analysis of the chemist and the advice of the solicitor, whether it would be wise to institute proceedings in the particular case; but we do not institute proceedings unless we think we have almost a certainty of succeeding, for these two reasons: first, because we have no right to subject parties to process unless we have the strongest ground to suppose that we can convict them of fraud ; and next, because we should be destroying, in a certain degree, our own reputation were we to fail. 8254. Has not your court the power of fining parties for adulteration ?—Yes; we have exactly the same power in our court of summary jurisdiction that a magistrate has in the country. 8255. Mr. Aiderman Humphery.] To what amount can you inflict a fine in your own court ?—£. 200 for some offences, and 300 I. for others. 8256. Is that the fullest extent to which you can inflict penalties for adulteration ?—Yes; for single offences ; there may be cumulative offences. 8257. Sir C. Douglas.] Will you be so good as to cast your eye over that list of petitioners in No. 2341 ; looking at the list, can you see any names of those who are known to you to have been engaged in adulteration?—I see several. 8258. If those manufacturers who come here to ask for protection, and whose names you have recognised in the petition as having been engaged in adulteration, • will SELECT COMMITTEE ON TOBACCO TRADE. 443 John Wood, Esq. and James Steele, Esq. will give you the benefit of their experience in those matters, can they enable the Board of Excise to extend to them a greater amount of protection than now exists against the illicit trader?—Yes ; but I would much rather take information from those who had never been convicted. 8259. If, instead of coming here to seek for protection, the trade were to go to the Excise and seek for protection, by giving the Excise the benefit of their knowledge of those transactions in which they themselves have been engaged, and they were to act honestly by the Excise, in your view, would not the trade be materially benefited with respect to the matters in which they seek protection ?—Yes; but honest manufacturers are in very frequent communication with me, and I have very valuable suggestions from them, but many of those suggestions would require an Act of Parliament to carry them into effect; and when I was asked what remedies I would propose, the suggestions I made were in consequence of my communications with some of the most respectable manufacturers in the trade. 8260. Mr. Aiderman Humphery.} If those manufacturers were to give you every information that they could give you, that would not prevent adulteration ?—No. 8261. Dr. Bowring.} From your experience, you never calculate upon the co-operation of the fraudulent trader?—No; I beg that it may be understood that, in looking over this list, though I said that there are several who had been convicted of adulteration, yet I think that a very large proportion of them, probably a great majority, are decidedly honest manufacturers. 8262. Chairman.} In addition to the restrictions which you have already suggested, would you recommend the establishment of the whole system of survey and permits as it existed before 1840 ?—I would recommend an improved system. 8263. More stringent than that ?—More stringent than that; because I think that that was rather vexatious than effectual. I do not think that any system which I should recommend would be vexatious to the honest manufacturer. A great deal has been said upon the consumption of tobacco depending on its price : I havd had a statement drawn up of the proportion in the three kingdoms of the consumption of British spirits, the rate per head, and the duty per gallon, which I will take the liberty to put in. It bears upon the quantity of tobacco that would be likely to be consumed if the duty were reduced. 12 July 1844. [The same was delivered in, and read, as follows;] A STATEMENT of the Population of the Three Kingdoms; of the Consumption of British Spirits in each, the rate per Head, and the Duty per Gallon. — POPULATION. Gallons on which Duty was Paid in the Year ended 5 January 1844. Rate Consumed per Head. Duty per Gallon. 1841 : s. d. England - - - 15,911,757 7,724,051 0’485 7 10 Scotland - - - 2,620,184 5,593.798 2’134 3 8 Ireland - - - 8,175,124 < ■ 2,257,750 1 3,288,733 J 0’678 {’ 8 8 5,546,483 Total. Year to 5 January 1843 ; England - - - Scotland - - - ctf J a J 2W< 7,956,054 5,595,186 o’5oo 2’135 7 3 10 8 Ireland - - - fl IF? & r Imprisonment imposed in each ease, and whether the Party paid the Fine or suffered the Imprisonment; also, the Cost of maintaining the Prisoners in Gaol : - And the like Return between the 1st day of January 1843 and the 1st day of January 1844 (so far as relates to the Excise Department) ------- p. 560 No. 5 b.—A Return of the Number of Cases of Adulteration of Tobacco discovered by the Excise, since January 1843, to this date, stating the Results of Inquiry and Analysis thereon; whether the Parlies were Committed or Discharged ; also, the nature of the Adulteration in each Case, and the extraneous Articles with which the several Parcels of Tobacco seized were Adulterated - - - - - - - - - - - - - - - p. 561 No. 6.—A Return of the Number of Manufacturers of Tobacco and Snuff in the United Kingdom in 1843; distinguishing the Number in England, Scotland, and Ireland, in Classes, and the Rate paid fur the Licences of each Class - -- -- -- - p. 564 No. 6 a.-—A Return of the Number of Licensed Dealers in Tobacco and Snuff in the United Kingdom, in 1843; distinguishing England, and Scotland, and Ireland, and the Rate paid for such Licence ------------- p. 564 No. 7. —An Account of the Number of Pounds Weight of Cut, Shag, and Roll Tobacco, Segars, Rappee, Scotch and Brown Snuff respectively, sent out by Permit or Certificate by the Manufacturers in the United Kingdom, in the Year 1839, and up to 5th July 1840 ; distinguishing the Quantities under each denomination, for England, Scotland, and Ireland;—Also, an /account of the Number of Pounds Weight of Leaf Tobacco, Tobacco Stalks, Returns of Tobacco, Cut, Shag, and Roll Tobacco, Segars, Stalk, Flour, Rappee, Scotch and Brown Snuff, and Snuff Work respectively, in the Stock of Manufacturers in the United Kingdom, on the 5th January, and on the Mb of July 1840; showing what Part of each was in Stock, and what in Operation; distinguishing the Quantities under each Denomination for England, Scotland, and Ireland ------------ p. 565 No. 8. (].)—A Return of the Revenue Coast Guard Establishment in the United Kingdom, for the Year ended the 5th January 1844 ; staling the Number and the Rank of the several Officers and Men employed ; the Rates of Pay and Allowance to each Class, and the Amount of each Department; also the Number of Cruizers, their'Establishment and Expcus?, in detail; so as to exhibit the whole Expense of that Establishment ------- p. 566 No. 8. (2.)—A Statement of the Several Cruizers in the Revenue Coast Guard Department, with their respective Complements - -- --...................................p. 568 o«3$' 3 1< 49° APPENDIX TO REPORT FROM THE No. 8. (3.)—Rates of Pay and Allowances to Officers and Crews of Stations in the United Kingdom --------------- p. 56g No. 8. (4.)—Rates of Pay and Allowances to Officers in Command of Revenue Cruizers, p. 570 No. 8. (5.)—A Statement, showing the Expense of each Department of the Revenue Coast Guard in England (exclusive of Cruizers), for the Year ended the 5th January 1844 - - p. 571 No. 8. (6.)—A Statement, showing the Expense of each Department of the Revenue Coast Guard in Ireland (exclusive of Cruizers), for the Year ended the 5th January 1844 - - p. 572 No. 8. (7.)—A Statement, showing the Expense of each Department of the Revenue Coast Guard in Scotland (exclusive of Cruizers), for the Year ended the 5th January 1844 - - p. 573 No. 8. (8.) —A Statement, showing the Expense of each Department of Cruizers in the Revenue Coast Guard in England, for the Year ended the 5th January 1844 - - - - p. 574 No. 8. (9.)—A Statement, showing the Expense of each Department of Cruizers in the Revenue Coast Guard in Ireland, for the Year ended the 5th January 1844 - - - - p. 574 No. 8. (10.)—A Statement, showing the Expense of each Department of Cruizers in the Revenue Coast Guard in Scotland, for the Year ended the 5th January 1844 - - - - p. 575 No. 8. (11.)—A Statement, exhibiting the whole Expense of the Revenue Coast Guard Establishment in the United Kingdom, for the Year ended 5th January 1844 - - - “ P- 575 No. 8 a.—A Return stating the Number of Harbour Vessels employed, their Establishment, and Expense, in the Year ended 5th January 1844 ------- p. 576 No. 8 5.—Port of Liverpool: (1.)—The Number of Officers belonging to the Water Guard Establishment, on the 19th April 1844.......................................- - P-577 (2.)—Total Expenses of the Water Guard Department, including Salaries and Day Pay, from the 6th January 1843 to the 5th January 1844, both inclusive - P-57 7 No. 9. —Seizures of Tobacco and Spirits, &c.: (1.)—A Statement of the Principal Seizures of Tobacco, made by the Coast Guard, during the Year 1843 ----------- p. 578 (2.)—A Statement of the Principal Seizures of Tobacco made by the Coast Guard since the 5th January 1844 - -- -- -- -- p. 579 (3.)—A Statement of the Quantities of Spirits and Tobacco seized by the Coast Guard during the Five Years ended the 5th January 1844, distinguishing each Year, ‘ P- 579 (4.)—A Return of the Number of Seizures of Tobacco, madebyjthe Officers of the Customs and Coast Guard, in the Years 1841, 1842, and 1843 - - • P- 579 No. 9 a.—A Return of the Pounds weight of Tobacco Seized and Condemned in England, Scotland, and Ireland respectively, from the 5th day of January 1843 to the 5th day of January 1844, distinguishing the Unmanufactured, Manufactured, Stalks, and Segars - - p. 580 No. 9 b.—A Return of the Pounds weight of Tobacco Seized and Condemned in England, Scotland, and Ireland respectively, from the 5th day of January 1843 to the 5th day of January 1844, distinguishing the Unmanufactured, Manufactured, Stalks, and Segars (so far as relates to the Excise Department) ----------- p. 580 No. iq,.—Abstract of various Penalties to which Manufacturers of Tobacco and Snuff were liable under the 29th Geo. 3, c. 68 ; &c...........................................p. 581 No. 11.—Estimate of the Quantity of Tobacco grown in Europe in the following Countries; extracted from Papers laid before the Congress of the United States in 1841 - - p. 582 No. 12.—Letter from Messrs. J. & F. Lloyd to Joseph Hume, Esq. m.p. - - - p. 583 No. 13.—Memorandum as to Rewards for Information given to the Excise - - - p. 584 No. 13 a.—General Order ----------- p. 585 No. 136.—General Order - -- -- -- -- -- p. 586 No. 13 c.—Adulteration of Exciseable Commodities ------ - p. 586 No. 14.—Correspondence respecting the Analysis of Tobacco: (A.) Resolutions of Tobacco Committee, 26 April 1844 - - - - p. 587 (B.) Letter from Joseph Hume, Esq. m.p. to Messrs. J. & T. Lloyd - - p. 5^7 (C.) Particulars of Six Samples of Tobacco sealed up at Messrs. Rogers’, 392, Oxfordstreet, 24 May 1844 --------- p. 588 (D.) Particulars of Six Samples of Tobacco ------ p. 589 (E.) Letter from Joseph Hume, Esq. m.p. to John Wood, Esq. Chairman of the Excise Board --------- - p. 589 (F.) Results of the Chemical Examination of Twelve Samples of Manufactured Tobacco, forwarded to the Honourable Board of Excise by Joseph Hume, Esq. m.p................................................p. 590 (G.) Report of Analytical Researches on Tobaccos, by Dr. Ure - - - p. 591 (H.) Analysis of Tobacco, by Posselt & Reimann, in ] 0,000 Parts - - p. 592 SELECT COMMITTEE ON TOBACCO TRADE. 491 APPENDIX. Appendix, No. 1. Petition of Messrs. Ricketts, Wills Sf Co.; J. & F. Lloyd; Thomas Huxley; P. ^ E. Anstie. TO the Honourable the Commons of the United Kingdom of Great Britain and Ireland, in Parliament assembled. The humble Petition of the undersigned Manufacturers of Tobacco and Snuff, Showeth, That your petitioners have been long engaged in the tobacco and snuff trade, and are the descendants and successors of those who were similarly occupied. That they each employ a large amount of capital and the best machinery, in the manufacture of duty-paid tobacco and snuff alone. That for some time past, with the endeavour to effect sales and preserve their con nexions, they have reduced their prices for manufactured tobacco below the cost, but nevertheless find that the principal consumption is supplied at considerably lower prices than their own, and that after every reduction they have invariably found that the article is immediately offered at a still lower price by other parties, without any corresponding reduction in the cost of the material or the expenses of manufacture. That your petitioners attribute this ruinous state of the trade to the smuggling and adulteration occasioned by the enormous rate of duty of 3s. per pound and five per cent., which makes the honest trader the victim of his obedience to the laws, and gives a premium on fraud to the smuggler and adulterator. If such a state of trade could have the effect of increasing Her Majesty’s revenue, they would respectfully submit to your Honourable House that its continuance with any such object in view would be incapable of justification, and that, as Englishmen who are by the fiscal regulations of the Legislature made the collectors of Her Majesty’s revenue, they would still have a just claim on your Honourable House for such alterations as would afford them the opportunity and the fair advantages of honest trade. But your petitioners believe that the interest of Her Majesty’s revenue and that of every honest manufacturer are the same; that the most productive rate of duty is that which will not give a sufficient inducement to the smuggler, to cover his expenses and his risks ; and that they believe a reduction to is. per pound would destroy his trade. From their knowledge of the tobacco trade, from the corroborative testimony of reports presented to your Honourable House, and from numerous and recent instances of smuggling, which prove that smuggled tobacco is easily obtained in any quantity; your petitioners entertain the confident opinion, that the present entire consumption is equal to double the amount of that upon which duty is paid. Judging from the effect of reductions in duty upon other articles of general consumption, and by the effect of the last reduction of one half of the duty on foreign segars, your petitioners also estimate that 50 per cent, would be added to this aggregate amount of tobacco consumed, as the effect of a reduction of the duty to is. per pound, before the end of two years; that afterwards there would be a steady increase proportioned to the increase of the population ; and further, that the manufacture of British snuffs for exportation, under the comparatively low duty of 1 s. per pound, would be a new and considerable source of revenue, operating immediately in the prevention of temporary loss. Your petitioners having never been purchasers of smuggled tobacco, can themselves give evidence of large quantities offered for sale in only a few cases; but they have used great diligence in obtaining the evidence of other parties, and are prepared to tender their own before the Select Committee of your Honourable House, recently appointed to examine into the state of the tobacco trade, in proof of the following allegations : 1. That the current price of shag tobacco, which is the leading article of the trade, is considerably less than the cost. 2. That sufficient proof exists that much lower rates are offered by other parties, whose mode of sale indicates that their articles are smuggled. 3. That the sale of smuggled articles is now made by a class of persons who were, until recently, only engaged in the regular trade. 4. That distinct offers of a regular supply of smuggled leaf tobacco, at a price much lower than the duty, have been made to one of your petitioners and to other manufacturers in London. • 5. That evidence derived from police reports of delected cases constantly occurring, proves that both smuggling and adulteration are practised to a great extent; and both 0.38. 3 S the Appendix, No. 1. Petition of Messrs. Ricketts, Wills & Co., J. & F. Lloyd, 'Phomas Huxley, P. & E. Anstie. 492 APPENDIX TO REPORT FROM THE Appendix, No. 1. Petition of Messrs. Ricketts, Wills & Co., J. & F. Lloyd, Thomas Huxley, P. & E. Anstie. the ordinary survey of Excise officers, and the occasional visits of general officers, are only attended by a temporary effect in repressing such practices. 6. That all past regulations of the tobacco trade, by the Legislature, during the existence of a high rate of duty, have proved to be capable of evasion, and became ineffectual as soon as the mode of evading them was discovered ; while their continuance, under such circumstances, was a source of fruitless annoyance and expense to the manufacturer, and the changes in them occasioned much pecuniary loss. 7. That while such a duty exists, inducements can be presented to the smuggler, the officers of the Customs and Excise, the manufacturer, and the dealer, of sufficient amount to defeat every regulation which either has or can be framed. 8. That both the allowance in the year 1840, by 3 Sc 4 Viet. c. 18, of the mixture of other articles with tobacco, and its prohibition in 1842, by 5 & 6 Viet. c. 93, prove a large increase of smuggling and adulteration since the last-named Act came into operation. 9. That there are ample proofs from acknowledged authorities that reductions in other articles of general consumption, have been followed by a large increase of the revenue derived from them. 10. That past reductions of the duty on foreign cigars had a similar and striking effect; while it is evident that only a small part of the real importation is now brought under the payment of duty. Your Petitioners have the greatest confidence that the result of the examination of your Committee will be, to compel the conviction that nothing short of a reduction of the rate of duty to is. per pound will be a sufficient remedy for the evils of which they complain, and that this will destroy the smuggler’s trade. Your Petitioners, therefore, humbly pray your Honourable House to make such a reduction in the rate of duty, without delay. And your Petitioners will ever pray, &u. (signed) Ricketts, Wills $ Co., Bristol. J no. ^ Fras. Lloyd, London. Thos. Huxley, London. Paul 4' Ldw. Anstie, Devizes. Appendix, No. 1 a. Appendix, No. 1 a. Petition of Messrs. Crofton & Rippons, and others. TO the Honourable the Commons of Great Britain and Ireland in Parliament assembled. The humble Petition of the undersigned Tobacco Manufacturers of the Port of London, Showeth, That your Petitioners observe that a Committee of your Honourable House has been _________ appointed to make inquiry respecting the duty on tobacco; we therefore respectfully submit to your Honourable House, that while we admit the existence of smuggling and adulteration of tobacco, we are of opinion that a reduction of the duty to 15. per lb. would not materially diminish either smuggling or adulteration. That tobacco, at such reduced duty, would still offer to the smuggler a greater per centage of profit, at a less risk of loss (from the small amount of its first cost) than any other article. That tobacco stalks may be bought on the Continent at 1 d. to 1 J J. per lb.; that leaf tobacco may be bought at 43/ .. - 19,418,941 3/ „ - 22,024,772 0.38. 3 s 2 Thus, Digitized by Google 494 APPENDIX TO REPORT FROM THE Appendix, No. 1 b. Memorial of Mr. Stuart, VicePresident of the American Chamber of Commerce. Thus, while the consumption of tea and coffee has increased beyond the ratio of the population, the consumption of tobacco has decreased. That this table also exemplifies the greater productiveness of a low duty compared with a high one; for instance, coffee, in 1801, at 1 5. 7 d. per pound, yielded 77,651 1.; in 1821, at 1 s. per pound, 379,650 I., and in 1841, at 6 d. per pound, 710,5241. Tobacco, in 1821, at 4 s. per pound, yielded 3,164,673/., and in 1841, at 3 s. per pound, 3,014,215/. But the difference in duty in the latter case was not sufficient to curtail the profits of the smuggler to any material extent. That cigars afford a remarkable example of the amount of duty being increased by diminishing the rate. In 1828, when the duty was 18 s. per pound, duty was paid on 8,600 lbs., only yielding 7,740/.; in 1830, when the duty was reduced to 9 s. per pound, duty was paid on 66,000 lbs. yielding 29,700/.; and such has been the increase of consumption, that in 1841 duty was paid on 213,613 lbs., yielding 100,899 /. Your Memorialists beg to adduce the following facts in further illustration of the case : In 1798 Ireland, with a population of 4,000,000, consumed 8,000,000 lbs. of tobacco; and now, with more than double the population, she consumes about 3,000,000 lbs. of tobacco less than at the former period. The reason of this is obvious ; in 1798 the duty was 8 d. per pound ; now it is 3 s. That in 1798 England and Scotland, with a population of 10,000,000, consumed 10,000,000 lbs. of tobacco, being only one-half of the relative consumption of Ireland at the same period ; the duty in England and Scotland being then 1 s. Id. per pound, and in Ireland only 8 d. But your Memorialists would further humbly submit that the quantity of tobacco on which duty is paid does not even approximately show the quantity consumed. That if the duty now paid on tobacco in the United Kingdom retained the same relative proportion to the population that it held in Ireland in 1798, the duty in the year 1841 would have been actually levied upon 53,711,856 lbs., instead of 22,094,772 lbs.; and such, in the belief of your Memorialists, is about the actual amount of consumption, the great bulk of the supply being furnished by the illicit trader. That in Prussia it appears that the consumption of tobacco is at the rate of three pounds per head ; while in England, if we were to judge from the amount on which duty is paid, it is considerably less than one pound per head. That, assuming the actual consumption at only 54,000,000 lbs., or two pounds per head, a reduction of duty to 1 s. per pound would, in the opinion of your Memorialists, so effectually destroy the illicit trade, that the revenue would gain by the change, not only by bringing upwards of 30,000,000 lbs. under duty which at present escape, but by the great increase of the consumption consequent upon the encouragement given to the fair trader. That your Memorialists would not treat the question only as a matter of revenue; and they beg also strongly to represent the injustice which this exorbitant duty inflicts upon those who pursue a legitimate trade, by enabling the smuggler to lessen the extent of their transactions by more than half what they would otherwise be. And your Memorialists would further earnestly urge upon the consideration of Her Majesty’s Government the demoralizing tendency of such a systematic and extended violation of the law, not only upon those engaged in the illicit trade, but also upon those parties who are found to connive at the practice, from a sense of the gross injustice and impolicy of a duty so disproportioned to the value of an article of such extensive consumption. That your Memorialists would refer to the opinion of a Committee of the House of Commons on the growth of Tobacco in Ireland in 1830, as follows :— u That it further appears from the evidence, that smuggling of foreign tobacco is at present carried on to a great extent, and that all the measures now adopted, at great expense to the country, are, and will be, ineffectual to repress it, so long as the temptation of evading a duty, equal to 12 times the value of the article on which it is imposed, remains.” That your Memorialists would, therefore, respectfully beg to express a conviction that, if the duty on tobacco were reduced to 1 s. per pound, it would be alike beneficial to the interests of legitimate commerce—to the consumers, who consist almost entirely of the poorer classes — to the revenue, by increasing the productiveness of the duty, and by greatly diminishing the expenditure now ineffectually incurred to suppress the illicit trade, and to the general morals of society, by removing a powerful inducement to infringe the laws. Your Memorialists therefore respectfully pray that, with a view to remove the many injurious effects resulting from the present system, the duty on tobacco may be reduced to the rate of Is. per pound. Liverpool, 20 December 1843. (signed) William Stuart, Vice-President of the American Chamber of Commerce. SELECT COMMITTEE ON TOBACCO TRADE. 495 Appendix, No. 1 c. The MEMORIAL of the Importers, Dealers, and Others concerned in the Tobacco Trade in the Port of Liverpool, Showeth, That your Memorialists have at various times petitioned Parliament to reduce the duty on tobacco, upon the ground that their trade in the article was much circumscribed in consequence of the operations of the smuggler, through the temptation held out to him by the high rate of the duty, for the proof of which they appealed to various reports made to Parliament, in particular to that denominated the “ Tenth Report of the Commissioners of Revenue Enquiry.” They would also appeal to the evidence adduced before a Select Committee of the House of Commons, appointed in 1830, to investigate the subject of the growth and culture of tobacco in Ireland, in all which the immense quantity smuggled annually into Ireland is so fully stated as to prove that that part of the United Kingdom is supplied by the smuggler with three times the quantity of tobacco that is furnished from the Government stores; and your Memorialists have every reason to believe that the operations of the illicit trader have of late years kept pace with the wants of the increasing population of Ireland. That high duties operate to the disadvantage of the revenue is a fact now too universally admitted to need much to be adduced in proof of the assertion; however, your Memorialists wish to exhibit facts by showing the quantity of tobacco upon which duty was paid at three different periods, as follows : Appendix, No. 1 c^ Memorial of Dealers, &c. in Liverpool. In 1811, At the rate of 2 s. 2d, per Pound. In 1822, At the rate of 45. per Pound. In 1836, At the rate of 3 5. per Pound. England - - - Scotland - . - Ireland - - - Lbs. 14,329,766 1,648,050 6,221,646 Lbs. 11,369,797 1,502,997 2,614,954 Lbs. 15,087,239 2,011,591 4,876,092 Lbs, i 22,199,462 15,487,748 21,974,922 But, to place the impolicy of high duties in a more glaring form, they show that in 1828, when the duty upon cigars was 18s. per pound, duty was paid upon 8,600 pounds; in 1830, when the duty was reduced 9s. per pound, the duty was paid upon 66,000 pounds; and such has been the increase of consumption that in 1836 the amount upon which duty was paid exceeded 141,600 pounds. It has been urged, and very plausibly, your Memorialists admit, by many, particularly at the time when Lord Althorp, as Chancellor of the Exchequer, proposed to reduce the duty, that tobacco, being a noxious weed and a mere article of luxury, was the very best subject for a high rate of taxation. But, in reference to the preceding statements, they remark, that that part of the subjectmatter which is really an article of luxury, or in other words, alone within the grasp of the rich, cigars, has been reduced to one-half the amount of duty, which has caused an increase to the revenue of nine times the amount derived therefrom in 1828, when the rate of duty was 185. per pound. The rich alone use cigars : the poor consume nine-tenths of all other tobacco, who therefore, your Memorialists ask, is prepared to refuse to them that boon upon an article of necessity (to the peasantry of Ireland at least) which has been accorded to the rich ? . Your Memorialists submit that a reduction of duty to 15. per pound would be beneficial,— to your Memorialists in increasing their trade, to the poor in general, in reducing the price of manufactured tobacco, which, like tea, is a mild stimulant known to supplant the use of ardent spirits; to the revenue, by increasing the amount collected on this article, and by annihilating the smuggler, with all the attendant expenditure now in vain employed to check, his career. And your Memorialists, as in duty bound, will ever pray, (signed) Evans & Trokes. James Brown & Son. W. H. Gilliat. W. A. & G. Maxwell. Hunter & Alexander. Ewart, Myers & Co. Thomas Wilson Sc Co. Rathbone Brothers & Co. Baring Brothers 8c Co. John Stewart. Malcomson 8c Co. Crary Fletcher 8c Co. F. De Lizardi 8c Co. W. 8c J. Brown 8c Co. W. Smith 8c Sons. Geo. 8c J. Smith. Parry 8c Crosbie. John R. Sherlock. Charles Lear. Jee Brothers 8c Latham. Bryans, Herd 8c Co. Langtrys 8c Co. William A. Keene. John Shand. Thomas Dixon 8c Co. Maury, Latham 8c Co, Hagarty & Jerdein. W. Oxley 8c Co. J. Hobson & Sons. Liverpool, 30 Dec. 1836. 0.38. 3S3 496 APPENDIX TO REPORT FROM THE Appendix, No. 1 d. Appendix, No, id. Statements from the Inspector of Tobacco, Liverpool. STATEMENTS from the Inspector of Tobacco, Liverpool, relative to the Duty on Foreign Tobacco, and the Permission of the Growth in Ireland. The prime cost of American tobacco to the manufacturer is at an average of from 3d. to 4d. perlb. The duty now levied is 35. per lb. (it has been as high as 4 s.), being a charge on the first cost of from 900 to 1,200 per cent. It is obvious that so disproportionate a charge must lessen consumption, from the high price it occasions, and encourage smuggling to a considerable extent; against which practice all regulations are ineffectual, so long as such a premium exists. That this has been the case, is abundantly proved from the various returns that have been made to Parliamant. To take two periods, for instance, in order to contrast the legal with the probable actual consumption : —— In the Year 1811, Duty paid, at 25. 2d. per lb. In the Year 1822, Duty paid, at 4s. per lb. Lbs. Lbs. England - ------- 14,329,766 11,369,797 Scotland - -- -- -- - 1,648,050 1,502,997 Ireland -------- 6,221,646 2,614,954 Lbs. 22,191,462 15,487,748 Thus showing, that during a period when the population had materially increased, and the habits of the people were notoriously the same, in place of the consumption keeping in a ratio with the increase of the population, it was apparently diminished nearly 7,000,000lbs.; whereas the quantity consumed in 1822 above that of 1811 ought to have appeared as 30,000,000 lbs., in place of 15,000,000 lbs., and which difference was unquestionably supplied by the smuggler. The case in Ireland alone is still stronger: from 1794 to 1797, inclusive, the quantity on which duty was paid averaged at a then low rate of duty about 8,000,000 lbs.; from 1819 to 1824, inclusive, when the population had nearly doubled, the quantity on which duty was paid averaged about 3,000,000 lbs. Whereas, according to the increase of the population, it ought to have appeared at more than five times that amount; for it may be safely taken for granted, that tobacco is one of those articles, the natural demand for which, when not restrained by excessive price, will be always in the highest proportion to the population, in the ratio that authentic documents have proved it to have borne at any period since its introduction. That the effect of a reduction of high duties, by diminishing the cost to the consumer and the premium to fraud, increases both consumption and revenue, is most abundantly proved in the effect caused by the reduction of the duties on spirits, wane, and coffee ; and in the only two reductions that have taken place in the duties on tobacco a similar effect has also been produced : at a duty of 4 5., which was from 1819 to 1824 inclusive, there was duty paid in Great Britain on an average upon 13,000,000 lbs.; since the reduction to 35., the average increase on tobacco duty paid has been near 1,500,000 lbs.; and in Ireland, the average increase upon only 3,200,000 lbs. has been nearly 1,000,000 lbs. The good effect of a reduction is still stronger in the case of cigars: at the high duty, the quantity on which duty was paid was 8,600 lbs.; and when the duty was reduced to one-half, the quantity on which duty was paid amounted to 60,000 lbs ; 5th January 1836, 141,643 lbs. Thus, the high duty brings into competition with the honest manufacturer (whose interest is necessarily identified with the revenue) the smuggler, against whom all the regulations devised, and the risk that is encountered, are insufficient to protect him; and yet the Government, by continuing the permission to the growth in Ireland, brings another competitor with an untaxed article and scarcely any risk, against one taxed in his hands 1,200 per cent. On reference to the report on the growth, 21st June 1830, the quantity of tobacco grown in Ireland is variously statedin the evidence at from 500 to 1,000 hhds. of 15 cwt. each; and it would appear also by the evidence, that the quantity of land necessary to grow this amount of tobacco would be from 500 to 1,000 acres. It is stated in evidence, page 99, as 500 acres under cultivation in six places which are enumerated, but taking it in the kingdom, at the utmost 1,000 acres. The quantity cultivated by each individual, so far as can be ascertained, is from one to 16 acres, so that perhaps little more than 200 persons are engaged as growers. T he profit on the growth is also variously stated; but suppose it at present to exceed that obtained by any other cultivation 50/. per acre, the entire profit to those engaged in the growth would be 50,000 I. (that can only be obtained by smuggling it into consumption through the manufacturer) at an expense to the country of 250,000 /. which is the Digitized by Google SELECT COMMITTEE ON TOBACCO TRADE. 497 Appendix, No. i d. the amount of duty that would be paid on a similar amount of foreign tobacco that would otherwise be used ; that is, the community at large is taxed to this extent, to give a profit to a few individuals. {See page 96 to 99, W. K. Dehany.) The growth in Ireland has been stated as so far only taking the place of a similar quantity of the smuggled foreign tobacco, (thus giving conclusive evidence of the bad effect of such a high duty,) but if continued, there cannot be a doubt of its encroaching on the revenue to a serious extent; for in addition to the loss occasioned by such an amount going into consumption untaxed, a considerable quantity, as the growth increases, will be exported mixed with foreign, and a drawback be obtained of 2 s. 7 J d. per lb. on an article that has paid no duty ; for after getting into the hands of fraudulent manufacturers, who can readily (by their sale without permits) manage to have sufficient credit in their stock to cover it, there is nothing whatever to prevent it. {See evidence of W. K. Dehany, an officer in the revenue, pages 133, 134, and 135.) Although the Act permitting the growth of tobacco in Ireland was passed in 1779, no attempt was made to cultivate it until the high duties were imposed on foreign ; because the only profit that has been derived to the grower is fiom the clandestine use of it by the manufacturer. In what position, then, does the Government appear ? They pass laws against, and punish with severity, all acts of smuggling; and yet they have permitted, and now more particularly given their sanction to, the growth of an article which can only find its way into consumption by smuggling, and when the revenue must suffer to more than six times the gain made on the growth by which only a few benefit. And for what purpose is this unnatural position taken ? To give a bounty to these few individuals at the general expense of the community; to enable, or rather force them, to grow an article of most inferior quality, that the climate can never fully mature, and incapable of use, except when mixed with one of foreign growth. What, then, is the result of these high duties and this permission to native growth? The destruction of the interest of the honest importer and manufacturer, the latter of whom must, if they are both continued, give place to those who are less scrupulous and more enterprising. All the various Reports of Committees appointed to consider this subject teem with evidence of the enormous amount of smuggling, and the evidence of those most experienced in the trade is decidedly that a reduction of the duty one-half would not injure the revenue, but would put down the smuggler. The resolutions of the Committee on the growth are also to the same effect, and they conclude:— “ That it is the opinion of this Committee, upon a full consideration of the case, that it is expedient to extend to Ireland the prohibition of growing tobacco, which has so long existed in England and Scotland, and that the prohibition should take place from the 1st January 1831? Statements from the Inspector of Tobacco, Liverpool. Liverpool, 1 March 1831. Appendix, No. 1 e. LETTER from Mr. John McGregor, Tobacconist, Chairman of the West of Scotland Appendix, No. i e. • Tobacco Protecting Society, to Joseph Hume, Esq. m. p. — Letter from Sir, Glasgow, 18 March 1844. to^Hui^^E^ I am instructed by the committee of the Glasgow and West of Scotland Tobacco Pro- p‘ mne’ S^’ tecting Society to intimate to you their thanks for moving for a Committee of the House * ’_______ of Commons, to inquire into the present state of the tobacco trade. This society was instituted some years ago, in consequence of the great extent to which smuggling was carried, with a view to aid the revenue officers in their exertions to preserve the public revenue and protect the honest trader. However much this was required then, I am sorry to say the evil has gone on increasing, greatly to ihe Joss of the revenue, as well as to the injury of the fair trader; and I am further instructed to say, that it is the serious conviction of this committee, that this fearful evil cannot be eradicated without a large reduction of the present enormous duty; a reduction to that extent which will enable the Government effectually to protect the fair trader. Should your Committee think it needful for your guidance that any further information should be elicited from this quarter, the committee will feel it their duty to give every information in their power, although they think the evil is too far spread, and too generally acknowledged, to require any additional proof. I remain, 8cc. (signed) John McGregor. 0.38. 3 M 49s APPEN1 TO REPORT FROM THE Appendix, No. 1 f. Appendix, No. 1 f. Leiter from Mr. J. McGregor to J. Hume, Esq. M. p. LETTER from Mr. John M‘Gregor, Tobacconist, Chairman of the West of Scotland Tobacco Protecting Society, to Joseph Hume, Esq. m. p. Sir, Glasgow, 27 March 1844. I am instructed by the committee of the Glasgow and West of Scotland Tobacco Trade Protecting Society to acknowledge receipt of your favour of the 25th current. It is still the opinion of the committee that, as far as regards positive proof, they can adduce nothing beyond the returns of convictions, sent for by Government, and made by the collectors of Excise and Customs. If, however, the general expression of the convictions of the trade here can be of the least benefit in promoting your views, as to the necessity of a reduction of duty, in order to protect alike the public revenue and the capital of the honest trader, I am instructed to submit to you, for examination, the names of John M‘Gregor and John Hamilton, both extensively engaged in the trade, and possessing the confidence of the trade, and holding official situations in the society of which I have the honour of addressing you as, Yours, &c. (signed) John M( Gregor, Chairman. Appendix, No. 1 g. Appendix, No. 1 g. Letter from Mr. J. C. Evans to LETTER from Mr. J. C. Evans to Joseph Hume Esq., m. p. Sir, Thames Police Station, 255, High-street, Wapping. On my examination before the Committee on the Tobacco Trade on Thursday last, 1 had J. Hume, Esq. m.p. purposed (but time would not allow) drawing its attention to a circumstance of considerable importance, viz., the practice pursued, under the present law of Customs, in prosecuting before a magistrate persons for smuggling tobacco exceeding 6 lbs., a practice frequently productive of evil, by giving officers, who may be actuated by selfish motives, opportunities of making exaggerated and miscoloured statements, to the defeat of the purposes of justice, and affording facilities and encouragement to the smuggler. The practice alluded to is this: when a seizure is made, and the parties concerned taken into custody, the officer sends a report in writing to the Commissioners of Customs, who thereupon direct an information to be prepared and exhibited by their solicitor before the magistrate, who having no discretionary power by the Act of Parliament, is compelled in all cases where the offence is proved, however diversified in character or circumstances, to pass a sentence of 100 I. penalty ; leaving the parties to seek for mitigation from the Commissioners of Customs, who have to regulate the measure of punishment by reference to the officer’s observations, thereby giving them opportunities of suppressing important facts as to character, or of aggravatingsmall circumstances, as most suitable to their own interests; the effects of which sometimes are, that the habitual smuggler escapes with punishment inadequate to the offence, and immediately resumes his illicit avocations. As the result of practical observation, I would respectfully submit, that the Board of Customs not forming an open court, as does the Excise, and its knowledge of the circumstances of a case being by ex parte statements in writing, it is not likely to form so correct a judgment of the character of the offence or the offender as the magistrate before whom viva voce evidence is adduced upon oath, on both sides, and in the presence of the accused. With reference to rewards to officers and informers upon which I was examined, I beg further to observe, that by the present scale, tobacco seized in transitu yields double the reward to that seized on a premises; but for the encouragement of informations, I would suggesb that when tobacco is found in both such situations, each lot proved to be connected with one transaction, and each lot seized through the same information, that a strict adherence to the scale should not be observed, as I have frequently found persons giving information dissatisfied at the variation of the amounts received (although for one information), arising from circumstances over which they have no control. Also in stating the various modes of smuggling, I forgot to mention one, which has on several occasions come under my notice, viz., the smuggling of segars from the East India ships in the lower part of the river. I and Mr. Fogg have been concerned in some extensive seizures of this description, and have had several informations of others, which have escaped our vigilance. If there is anything in the foregoing observations you may deem worthy of being submitted to the Committee, will you have the kindness to let me know by post when to attend. I remain, &c. (signed) J. C. Evans, Inspector* Digitized by VnOOQle SELECT COMMITTEE ON TOBACCO TRADE. 499 Appendix, No. 1 ^. Appendix, No. 1 h. The Committee of Tobacco and Snuff Manufacturers, appointed at a General Meeting of the Trade, to watch the Progress of “ The Tobacco Regulations Bill,” now before the House of Commons ; TO the Right honourable The Chancellor of the Exchequer. Sir, The above committee beg to address you again on the subject of “ Tlje Tobacco Regulations Bill,” and to refer you to their letter of the 2d instant, and to their petition to the House of Commons. They further submit, that this Bill as amended seeks to enact, in the most imperative terms, that no manufacturer shall use any other material, liquid, or substance, matter or thing, than water only, and thereby to alter and revolutionize the whole manufacture of tobacco and snuff, as from time immemorial many articles have been used to give colour and flavour to tobacco and snuff, without the least imputation of their having been used for adulteration. That the consumption of both tobacco and snuff mainly depends upon the articles bering agreeable to the taste of the consumer, and that to debar the manufacturers from using accustomed articles would tend to destroy their trade, and materially reduce the consumption of tobacco and snuff, and of course the revenue arising therefrom. It is true the use of essential oils is permitted, but many vegetable powders or drugs (if used) must be used in substance, as they do not yield an essential oil from the still. That by the 51I) clause of the Bill no manufacturer is permitted to have in his possession any of a long list of articles therein enumerated, or any syrup, liquid, substance, material, matter or thing, capable of being used in the manufacture of tobacco or snuff; which sweeping enactment, they submit, would extend to the most trifling articles. They further submit, that while manufacturers will be subjected to ruinous penalties in the exercise of their trade, and in their endeavours to promote the consumption of tobacco and snuff, dealers in tobacco and snuff will be at full liberty to admix or adulterate (as it is called by the officers of Government) their goods with impunity. The Bill indeed seeks to enact, that dealers shall not admix their goods under heavy penalties, but it is admitted that admixed goods cannot be known to be such except by means of an expensive analysis; therefore, They further submit, that although manufacturers are prohibited from having in their possession any of the objectionable articles, the dealers are not. The latter trade in perhaps the whole of the prohibited articles, and will be allowed to do so, and will therefore have an inducement always present; and when it is considered that a dealer may admix as much tobacco in an evening as he would probably sell in several weeks, and that a great many of them are now in the habit of admixing their goods, it is evident that the Bill will amount in practice to a licence to dealers, and dealers only, to adulterate tobacco and snuff. They further submit, that the dealers are very numerous; their number, as compared with the manufacturers, being as several hundreds to one; that a very small proportion of tobacco and snuff is supplied by the manufacturer immediately to the consumer, but is nearly all sold to the dealers; and that consequently the gross amount of revenue will not be affected by the alteration. They further submit, that the manufacturers are a class of men who have large capitals employed in their business, collect a revenue amounting to between three and four millions of money annually, and consider it a great hardship to have their business totally revolutionized, and to be exposed to ruinous penalties without any probable advantage to the revenue. That the charge against the manufacturers of amassing wealth at the expense of the poor and the revenue, is destitute of foundation. The admixing of tobacco and snuff is at present a legal trade, and the advantage is received by the public in the shape of proportionable reduction in price; but under the proposed Bill the admixture of goods will become an illegal operation, and as the price of tobacco and snuff will be much advanced, those who will venture to break the law w'ili become the amassers of wealth, as the chance of detection will be very small. To carry out the object of the Bill, it will be necessary to employ at least 10,000 vigilant Excise officers, or the new law will become a dead letter, except as to the few who may be detected. They further submit, that the Bill does not contain any efficient clause to protect from forfeiture the manufacturers’ present stocks of snuff, which are very large, and declared by the Bill to be forfeited after an early period, although manufactured under the existing law. They further submit, that so small a defalcation in the revenue as from four to six per cent, (and which may proceed from other causes), is not sufficient to warrant so strong, sweeping, and probably inefficient a measure, as the one now before the House of Commons. As the secretary of the tobacco manufacurers in the port of London, I have been desired to forward to you these additional reasons against the passing of the Bill, and requesting your considerat ion of them. Memorial of Tobacco Trade, 1842. 392, Oxford-street, 29 Jdy 1842. 0.38. I am, &c. (signed) John Rogers. 3T Appendix, No. 2. Digitized by A N ACCOUNT of the Number of Pounds Weight of Leaf Tobacco, Manufactured Tobacco, Segars, and Snuff, paid Duty upon for the Year 1780, ending 5th January 1787, and for every subsequent Year up to the Year 1829, ending 5th January 1830, the rate of Duty, and Total Amount of Revenue ; distinguishing England, Scotland, and Ireland. Years QUANTITIES UPON WHICH DUTY WAS PAID. AMOUNT OF DUTY RECEIVED THEREON. RATES OF DUTY. ending 5 July England. Scotland. Ireland. United Kingdom. England. Scotland. Ireland. United Kingdom. England and Scotland. Ireland. ' 1787 1788 1789 1790 1791 1792 1793 1794 1795 1796 1797 1798 1799 1800 1801 1802 - 1803 1804 1805 1806 1807 1808 1809 1810 1811 1812 1813 1814 1815 1816 Half ye 1817 Years e 1818 1819 1820 1821 1822 1823 1824 1825 1820 1827 1828 1829 I 1830 Lbs. J Records des 7,093,371 9,733,637 10,107,554 9,379,259 9,775,771 10,195,504 11,039,968 . 9,887,977 9,784,043 9,834,718 11,268,439 11,046,346 10,636,677 12,100,678 11,833,402 11,054,893 12,345,062 10,743,012 11,553,489 10,075,723 13,451,816 14,329,781 13,835,064 11,494,998 10,606,022 11,013,612 11,957,045 jar to 5 Jan. j 5,756,247 nding 5 Jan. 11,911,352 12,131,916 11,456,256 11,757,961 11,602,399 11,510,114 11,875,203 11,582,636 12,692,142 12,216,441 12,930,281 12,811,023 12,954,286 Lbs. royed. 796,693 995,488 774,262 856,316 818,503 994,562 975,532 1,233,751 1,580,701 1,775,492 1,642,393 1,573,730 1,555,955 1,681,937 1,628,448 1,692,942 1,774,769 1,497,438 1,592,449 1,327,240 1,369,984 1,648,050 1,882,734 1,596,480 1,222,839 689,395 1,633,745 734,558 1,745,866 1,696,264 1,599,946 1,377,603 1,466,202 1,519,109 1,621,834 1,595,069 1,900,328 1,593,504 1,804,624 1,769,871 1,820,109 Lbs. Lbs. £. j. d. £. 5. d. £. J. d. £. s. d. British Plantation or American. Spanish or Portuguese. Irish Currency. Unmanufactured Tobacco. ’ 2,810,252 2,887,568 2,561,564 1,776,229 5,042,264 6,200,832 5,902,984 6,098,982 9,041,411 4,481,463 6,579,367 6,872,247 4,857,489 6,227,013 5,341,372 5,344,907 4,372,531 5,075,460 4,508,939 5,572,837 6,311,283 6,278,164 6,406,559 6,440,917 5,962,861 4,857,839 4,849,753 2,458,305 4,785,166 4,195,192 3,463,313 2,580,804 2,607,895 3,323,371 3,688,014 3,752,634 4,294,140 3,951,714 4,041,171 4,013,915 4,124,742 10,700,316 13,616,693 13,443,380 12,011,804 15,636,543 17,390,898 17,918,484 , 17,220,710 20,406,155 16,091,673 19,490,199 19,492,323 17,050,121 20,009,628 18,803,222 18,092,742 18,492,362 17,315,910 17,654,877 16,975,800 21,133,083 22,255,995 22,124,357 19,532,395 17,791,722 16,560,846 18,440,543 8,949,110 18,442,384 18,023,372 16,519,515 15,716,368 15,676,496 16,352,594 17,185,051 16,930,339 18,886,610 17,761,659 18,776,076 18,594,809 18,899,137 509,838 5 - 608,352 6 3 631,723 17 6 586,203 13 9 611,021 18 9 637,219 - - 784,421 17 2 788,572 13 - 786,801 19 3 803,271 12 6 920,032 9 8 902,417 - 3 862,471 15 4 991,249 15 8 976,957 2 2 946,116 15 6 1,113,166 14 10 1,193,037 18 9 1,283,114 5 5 1,118,951 19 11 1,494,320 13 4 1,591,507 13 4 1,536,840 11 4 1,417,630 3 10 1,423,516 - 7 1,599,977 13 7 1,894,237 8 1 911,409 11 2 1,886,055 17 - 1,920,890 10 8 2,022,691 2 2 2,358,345 - - 2,321,418 4 - 2,304,217 8 1 2,381,906 5 3 2,318,284 6 - 2,242,631 - 7 7 1,833,366 5 3 1,939,343 16 5 1,921,682 17 1 1,942,857 14 3 57,262 6 -62,218 - - 48,391 7 6 53,519 15 - 51,156 15 - 62,160 2 6 70,520 17 - 98,448 - 5 127,114 14 1 144,998 10 3 134,128 15 2 128,521 5 8 125,999 18 8 137,778 13 5 134,431 14 3 144,869 19 8 163,832 15 7 166,278 - 2 176,828 3 9 147,378 18 10 152,125 6 1 183,002 4 4 209,061 18 5 194,496 16 9 164,000 10 10 98,904 13 2 258,676 5 10 116,305 1 5 276,428 15 8 268,585 2 8 276,498 6 5 275,520 18 -293,240 8 - 303,821 16 -324,366 19 -319,013 16 - 331,639 1 6 239,025 12 - 270,678 14 3 265,480 13 -272,996 10 6 British Currency. 129,703 18 10 133,273 12 6 118,226 - 8 81,979 17 9 116,359 9 7 143,096 2 6 181,630 5 7 187,660 19 9 278,197 5 3 206,836 15 1 334,031 16 2 335,682 16 8 237,269 13 - 311,350 13 - 267,068 12 - 378,597 11 7 309,720 18 11 359,511 15 - 319,382 11 11 394,742 9 4 447,048 18 - 444,703 4 8 711,394 19 7 715,209 7 8 799,706 8 5 651,507 1 - 767,877 11 2 394,331 12 6 757,651 5 8 664,238 14 8 605,061 10 - 516,160 16 - 521,579 - - 664,674 4 - 737,602 16 - 750,526 16 - 728,288 13 11 581,102 13 6 603,216 15 - 595,698 19 3 613,113 15 - 696,804 9 10 803,843 18 9 798,341 5 8 721,703 6 6 778,538 3 4 842,475 5 - 1,036,572 19 9 1,074,681 13 2 1,192,113 18 7 1,155,106 17 10 1,388,193 1 - 1,366,621 2 7 1,225,741 7 - 1,440,379 2 1 1,378,457 8 5 1,469,584 6 9 1,586,720 9 4 1,718,827 13 11 1,779,325 1 1 1,661,073 8 1 2,093,494 17 5 2,219,213 2 4 2,457,297 9 4 2,327,336 8 3 2,387,222 19 10 2,350,389 7 9 2,920,791 5 1 1,422,046 5 1 2,920,135 18 4 2,853,714 8 - 2,904,250 18 7 3,150,026 14 - 3,136,237 12 - 3,272,713 8 1 3,443,876 - 3 3,387,824 18 - 3,302,559 3 - 2,653,494 10 9 2,813,239 5 8 2,782,862 9 4 2,828,967 19 9 until 6 Dec. 1795 from 6 Dec. 1705 to 31 Dec. 1796 from 31 Dec. 1796 until 5 July 1798 from 5 July 1798 until 10 Oct. 1801 from 10 Oct. 1801 until 12 May 1802 from 12 May 1802 until 5 July 1803 from 5 July 1803 until 1 June 1804 from 1 June 1804 until 5 Ap. 1805 from 5 Ap. 1805 until 29 Mar. 1806 from 29 Mar. 1806 until 5 July 1809 from 5 July 1809 until 5 July 1812 from 5 July 1812 until 30 Mar. 1813 from 30 Mar. 1813 until 18 Feb. 1815 fiom 18 Feb. 1815 until 9 June 1819 from 9 June 1819 until 5 July 1825 from 5 July 1825 per. lb. s. d. 1 3 } 1 7 } J 7 a } 1 7 y } 1 7 & } 1 71? } I 7i } 1 81 } 1 818 } 2 2j? j ditto } 3 < IS } 2 8* | 3 2 } • - From British possessions in America. 2 9d. per lb. s. d. 3 6 4 6 4 6 J? 4 7^ 4 6?S 4 71? 4 81 4 10? 4 101? 6 4.1? 4 11? 4 51? 4 nil D 5 2 6 - From other parts. 3s. Od. until 25 Mar. 1793 from 25 Mar. 1793 until 25 Mar. 1795 from 25 Mar. 1795 until 25 Mar. 1798 from 25 Mar. 1798 until 25 Mar. 1799 from 25 Mar. 1799 until 25 Mar. 1800 from 25 Mar. 1800 until 5 Jan. 1802 from 5 Jan. 1802 until 10 July 1804 British Cu from 10 July 1804 until June 1811 from June 1811 until 17 May 1813 from 17 May 1813 until 22 Mar. 1815 from 22 Mar. 1815 until 15 June 1819 from 15 June 1819 the same ratis as in England and Scotland. per lb. s. d. 1 - } -6 ? - 6 r 1 1 ;. and 10 j per cent. J 1 “10 }1 1 rrcncy. }“ } 2 2” } 2 8 jj, *• 3 2 .500 APPENDIX TO REPORT FROM THE 0.38. AN ACCOUNT of the Number of Pounds Weight of Leaf Tobacco, Manufactured Tobacco, Segars, and Snuff, paid Duty upon for the Years 1786 to 1829, inclusive—continued. Years QUANTITIES UPON WHICH WAS PAID. DUTY AMOUNT OF DUTY RECEIVED THEREON. RATES OF DUTY. ending 5 July England. Scotland. Ireland. United Kingdom. England. Scotland. Ireland. United Kingdom. Manufactured Tobacco and ( Segars - 1787 1788 1789 1790 1791 1792 1793 1794 1795 1796 1797 1798 1799 1800 1801 1802 1803 1804 1805 1806 1807 1808 1809 1810 1811 1812 1813 1814 1815 1816 Half vet 1817 Years ci 1818 1819 1820 1821 1822 1823 1824 1825 1826 1827 1828 1829 1830 Lbs. j>Records dost ir to 5 Jan. 1- - - uling 5 Jan. 35 1,396 8,600 28,378 48,725 49,314 65,946 Lbs. royed. 15 18 136 226 26 Lbs. 4 19 1 108 534 Lbs. 35 1,396 8,619 28,415 48,862 49,648 66,506 £. s. d. 32 3 6 1,256 5 6 7,581 6 2 13,342 9 7 21,926 19 9 22,192 4 1 29,678 13 10 £. s. d. 13 10 - 8 2- 01 7 4 101 19 8 11 16 3 £. *. d. • • • • • • ■ • • 3 4- 17 2 - - 9 - 48 9 3 249 10 6 £. *. d. . • * • • • 32 3 6 1,250 5 0 7,598 - 2 13,367 13 7 21,988 16 1 22,342 13 - 29,940 - 7 ) The same rates as unmanufactured tobacco. From 10th October 1823 until Sth July 1825 - 18*. per lb. > From 5th July-1825 until 5th July 1826 - - 17 *. — From 5th July 1826 - - - - - 9*. — SELECT COMMITTEE ON TOBACCO TRADE. Digitized by Snuff AN ACCOUNT of the Number of Pounds Weight of Leap Tobacco, Manufactured Tobacco, Segars, and Snuff, paid Duty upon for the Years 1786 to 1829 inclusive— continued. Years ending 5 July Z1787 1788 1789 1790 1791 1792 1793 1794 1795 1796 1797 1798 1799 1800 1801 1802 1803 1804 1805 1806 1807 j 1808 " 1809 1810 1811 1812 1813 1814 1815 1816 Half \ 1817 Ycara 1818 1819 1820 1821 1822 1823 1824 1825 1826 1827 1828 1829 1830 QUANTITIES UPON WHICH DUTY WAS PAID. AMOUNT OF DUTY RECEIVED THEREON. RATES OF DUTY. England and Scotland. Ireland. England. Scotland. Ireland. United Kingdom. England. Scotland. Ireland. United Kingdom. — British Plantation or West Indian. East Indian. Irish. Foreign. _ British. Foreign. Lbs. y Records 12,531 19,300 17,804 18,954 25,914 15,110 13,105 12,229 15.095 10,154 15,202 23,202 16,067 13,756 9,549 7,333 20,169 10,491 2,889 5,387 9,187 9,805 8,580 10,872 14,525 13,877 17,793 ear to 5 J: | 9,694 | t ndiiKX •■> J 18,059 2,426 1,250 1,657 3,209 8,446 2,744 34 50 1,359 1,186 233 218 Lbs. des troy ec 2 6 19 520 in. | 524 'an. 418 221 3 207 2 Lbs. 1,245 456 977 984 760 631 124 3,410 100 24 72 1,064 838 61 6 2 6 1 2 418 92 212 785 162 288 7,601 19,090 9,564 8,856 11,877 10,566 Lbs. • 13,776 19,756 18,781 19,938 26,674 15,741 13,229 15,G39 15,095 10,254 15,202 23,202 16,093 13,756 9,621 8,397 21,013 10,552 2,895 5,389 9,212 9,806 8,582 11,290 14,617 14,080 19,098 10,380 18,765 10,248 20,340 11,221 12,065 20,326 13,310 241 50 1,361 1,186 233 218 £. s. d. 1,357 10 6 2,090 16 8 1,928 15 4 2,053 7 - 2,807 7 - 1,636 18 4 1,799 12 - 1,684 2 3 2,135 18 2 1,438 9 4 2,153 12 4 2,911 7 10 2,461 15 - 1,959 1 2 1,368 13 6 1,039 9 1 3,128 4 - 2,046 11 - 397 12 4 971 10 10 1,265 ]() 1 1,713 18 10 1,180 8 9 1,658 14 6 2,480 18 6 2,535 18 11 3,782 4 3 2,066 4 9 3,843 19 2 603 19 8 377 4 3 395 - - 797 19 - 2,163 7 3 695 19 - 10 4 - 14 2 10 404 - 6 356 7 5 69 15 9 66 10 6 £. f. d. - 5 11 - 19 8 3 8 1 135 8 4 136 9 2 78 9 1 40 12 - - 18 - 62 2 - - 12 - British Cur. £. s. d. 52 14 -18 10 10 41 7 2 41 11 - 49 13 11 41 5 11 8 2 2 222 19 3 7-8 1 2 2 9 13 11 100 17 2 59 7 2 4 6 5 - 14 6 - 5 11 - 14 9 -25 - 4 10 48 15 4 116 2 42 8 - 140 13 4 29 4 6 .51 12 -1,995 5 3 4,056 12 6 2,550 5 -2,361 12 -3,169 4 -2,816 15 4 £. 9. d. 1,410 4 6 2,109 7 6 1,970 2 6 2,094 18 - 2,857 - 11 1,678 4 3 1,807 14 2 1,907 1 6 2,135 18 2 1,445 10 - 2,153 12 4 2,911 7 10 2,463 3 1 1,959 1 2 1,378 7 5 1,140 6 3 3,188 10 10 2,050 17 5 398 6 10 971 16 9 1,270 1 11 1,714 1 3 1,180 13 ■ 7 1,707 9 10 2.492 4 8 2,578 6 11 4,058 5 11 2,231 18 5 3,974 - 3 2,639 16 11 4,433 16 9 2,945 5 - 3,159 11 - 5.333 9 3 3,512 14 4 72 6 - 14 2 10 404 12 6 356 7 5 69 15 9 66 10 6 until 6 Dec. 1795 from 6 Dec. 1795 until 31 Dec. 179G from 31 Dec. 1796 until 5 July 1797 from 5 July 1797 until 5 July 1798 from 5 July 1793 until 10 Oct. 1801 from 10 Oct. 1801 until 5July 18U3 from 5 July 1803 until 1 June 1804 from 1 June 1804 until 5 Apr. 1805 from 5 Apr. 1805 until 10 Muy 1806 from 10 May 1806 until 5 July 1809 from 5 July 1809 until 5 July 1812 from 5 July 1812 until 5 July 1813 from 5 July 1813. until 18 Feb. 1815 1 from 8Feb. 1815j until 9 June 1819 j from 9 June 1819 until 5 July 1825 from 5 July 1825 j per lb. s. d. 1 6 1 2 - r 2 } 2 -^ } 2 -^ f 2 -1? ^3 p* rt. ad cal or. I 2 1 9 f * 20 I 2 3 }2 4 } 2 4A } 3 1$ I 3 7 } 3 9? J 1 3) 4 GJ J Irish. }4 0 All Snuff. Gs per lb. per lb. s. d. 3 3 4 3 4 3 1 4 4 J J- ditto - ditto - 3 9 3 10 3 10^ 5 43a 5 10 6 9 / 7 "1 IH 1 J 7 4 All other. 6 - per lb. s. d. - 4 Year 1801, 1 10^ ditto - ditto - ditto - ditto - 2 9 ditto - 3 -i 3 4 3 9} per lb. s. d. 2 2 2 9 2 9| 2 10 f 2 10 s & 3 p’et. L ad valor. 2 11 3 -J 3 2 3 2& 4 U5 4 li 4 5 4 11 J 5 2J until 25 Mar. 1793 from 25 Mar. 1793 until 25 Mar. 1797 from 25 Mar. 1797 until 25 Mar. 1798 from 25 Mar. 1798 until 25 Mar. 1799 from 25 Mar. 1799 until 25 Mar. 1800 from 25 Mar. 1800 until 5 Jan. 1801 from 5 Jan. 1801 until 5 Jan. 1802 from 5 Jan. 1802 until 10 July 1804 from 10 July 1804 until 5 Jan. 1805 from 5 Jan. 1805 until 5 Jan. 1811 from 5 Jan. 1811 until 17 May 1813 from 17 May 1813 until 5 July 1814 from 5 July 1814 until 22 Mar. 1815 from 22 Mar. 1815 until 15 June 1819 - From 15th June England and Scotl Irish Cu per lb. s. d. - 4i } - • 1 - 8 / &I0p’ ct } - • { I - 81 J & 10p’ ct. } - 91 ( various,from < 10jd. to I 1 j. 4 d. } - - British C Cvarious,from1 < 1 5.1 ^ d. to L U.8^d. 1 1 2 to / 1 9 1 1 11-1 to / 2 9 1 2 2 to J 3 4 } - - / 2 7 to t 3 11 1819, the sam and. 1 rrency. per lb. s. d. - 9} 1 2 1 2 & 10 p’ ct. 2 2 & 10 p’ ct. 2 4-1 & 10 p’ ct. 2 7J }- 2 9i urrcncy. L h 5j } 2 51 & 25 p’ ct. 4 - } -- e rates as in 502 APPENDIX TO REPORT FROM THE AN ACCOUNT of the Number of Pounds Weight of Leap Tobacco, Manufactured Tobacco, Segars, and Snuff, paid Duty upon for the Years 1786 to 1829, inclusive—continued, c & & r* rd q o o § tn O ^ o > o o o > w o co Years ending 5 July QUANTITIES UPON WHICH DUTY WAS PAID. AMOUNT OF DUTY RECEIVED THEREON. Years ending 5 July England. Scotland. Ireland. United Kingdom. England. Scotland. Ireland. United Kingdom. H Tobacco Unmanufactured and Manufac- < lured, of all sorts - U co' n' Q_ C 0 0 1787 -1788 -1789 -1790 -1791 -1792 -1793 -1794 -1795 -1796 -1797 -1798 -1799 -1800 -1801 - 1802 -1803 -1804 - 1805 -1806 - 1807 -1808 -1809 -1810 -1811 - 1812 -1813 -1314 -1815 -1816 - Half year to 5 < 1817 - - ( Tears ending 5 * 1818 -1819 -1820 -1821 - 1822 -1823 -1824 -1825 -1826 -1827 -1828 -1829 - - ' 3830 - Lbs. 1 Records de-J | stroyed -1 7,105,902 9,753,937 10,125,358 9,398,213 9,801,685 10,210,614 11,053,073 9,900,206 9,799,138 9,844,872 11,283,641 11,069,548 10,652,744 12,114,434 11,842,951 11,062,226 12,365,231 10,753,503 11,556,378 10,081,110 13,461,003 14,339,586 13,843,644 11,505,870 10,620,547 11,027,489 11,974,838 Jan. 5,765,941 Fan. 11,929,411 12,134,342 11,457,506 11,759,618 11,605,608 11,518,560 11,877,982 11,584,066 12,700,792 12,246,178 12,980,192 12,860,570 13,020,450 796,693 995,488 774,262 856,316 818,508 994,562 975,532 1,233,751 1,580,701 1,7 75 492 1,642,393 1,573,730 1,555,957 1,681,937 1,628,448 1,692,942 1,774,775 1,497,138 1,592,449 1,327,240 1,370,003 1,648,050 1,882,734 1,596,480 1,222,839 689,395 1,634,265 735,082 1,746,284 1,696,485 1,599,946 1,377,603 1,466.202 1,519,112 1,621,834 1,595,276 1,900,343 1,593,524 1,804,760 1,770,097 1,820,135 2,811,497 2,888,024 2,562,541 1,777,213 5,043,024 6,201,463 5,903,108 6,102,392 9,041,411 4.481,563 6,579,367 6,872,247 4,857,513 6,227,013 5,341,444 5,345,971 4,373,369 5.075.521 4,508,945 5,572,839 6,311,289 6,278,165 6,406,561 6,441,335 5,962,953 4,858,051 4,850,538 2,458.467 4,785,454 4,202,793 3,482,403 2,590,368 2,616,751 3,335,248 3,698 580 3,752,634 4,294,144 ■3,951,733 4,041,172 4,014,023 4,125,276 Lbs. 10,714,092 13,636,449 13,462,161 12,031,742 15.663,217 17,406,639 17,931,713 17.236,349 20,421,250 16,101,927 19,505,401 19,515,525 17,066,214 20,023,384 18,812,843 18.101,139 18,513,375 17,326,462 17,657,772 16,981,189 21,142.295 22,265,801 22,132,939 19,543,685 17,806,339 16,574,935 18,459,641 8,959,490 18,461,149 18,033,620 16,539,855 15,727,589 15,688,561 16,372,920 17,198,396 16,931,976 18,895,279 17,791,435 18,826,124 18,644,690 18,965,861 £. j. d. 511,195 15 6 610,443 2 11 633,652 12 10 588.257 - 9 613,829 5 9 638,855 18 4 786,221 9 2 790,256 15 3 788,937 17 5 894,710 1 10 922,186 2 - 905,328 8 1 864,933 10 4 933,208 16 10 97 8,325 15 8 947,156 4 7 1,116,294 18 10 1,195,084 9 9 1,283,511 17 9 1,119,923 10 9 1,495,586 12 5 1,593,221 12 2 1,538,021 - 1 1,419,288 18 4 1,425,996 19 1 1,602,513 12 6 1,898,019 12 4 913,475 15 11 1,889,899 16 2 1,921,494 10 4 2,023,068 6 5 2,358,740 - - 2,322,216 3 - 2,306,380 15 4 2,382,634 7 9 2,319,550 15 6 2,250,226 16 7 1,847,112 15 4 1,961,627 3 7 1,943,944 16 11 1,97 2,602 18 7 £. !. d. 57,262 0 - 62,218 - - 48,391 7 6 53,519 15 -51,156 15 - 62,160 2 6 70,520 17 - 98,448 - 5 127,114 14 1 144,998 10 3 134,128 15 2 128,521 5 8 126,000 4 7 137,778 13 5 134,431 14 3 144,869 19 8 163,833 15 3 166,278 - 2 176,828 3 9 147,278 18 10 152,128 14 2 183,062 4 4 209,061 18 5 194,496 16 9 164,000 10 10 98,904 13 2 258,811 14 2 116,441 10 7 276,507 4 9 268,625 14 8 276,498 6 5 275,520 18 - 293,240 8 -303,822 14 - 324,366 19 -319,075 18 - 331,652 II 6 239,034 6 - 270,740 1 7 265,582 12 8 273,008 6 9 British Currency. £. s. d. 129,756 12 10 133,292 3 4 118,267 7 10 82,021 8 9 116,409 3 6 143,137 8 5 181,638 7 9 187,883 19 - 278,197 5 3 206,843 15 9 334,031 16 2 335,682 16 8 237,270 15 2 311,350 13 - 267,078 5 11 378,698 8 9 309,780 6 1 359,516 1 5 319,383 6 5 394,742 15 3 447,049 12 9 444,703 7 1 711,395 4 5 715,258 3 - 799,717 14 7 651,549 9 - 768,018 4 6 394,360 17 - 757,702 17 8 666,233 19 11 609,118 2 6 518,711 1 - 523,940 12 - 667,843 8 - 740,419 11 4 750,526 16 - 728,291 17 11 581,119 15 6 603,217 4 - 595,747 8 6 613,363 5 6 £. s. d. Records destroyed 698,214 14 4 805,953 6 3 800,311 8 2 723,798 4 6 781,395 4 3 844,153 9 3 1,038,380 13 11 1,076,588 14 8 1,194,249 16 9 1,156,552 7 10 1,390,346 13 4 1,369,532 10 5 1,228,204 10 1 1,442,338 3 3 1,379,835 15 10 1,470,724 13 - 1,589,909 - 2 1,720,878 11 4 1,779,723 7 11 1,662,045 4 10 2,094,764 19 4 2,220,927 3 7 2,458,478 2 11 2,329,043 18 1 2,389,715 4 6 2,352,967 14 8 2,924,849 11 - Ha 1,424,278 3 6 Yea 2,924,109 18 7 2,856,354 4 11 2,908,684 15 4 3,152,971 19 - 3,139,397 3 - 3,278,046 17 4 3,447,420 18 1 3,389,153 9 6 3,310,171 6 - 2,667,266 16 10 2,835,584 9 2 2,805,274 18 1 2,858^74 10 10 1787 - -a 1788 - 1789 - 1790 - 1791 - 1792 - 1793 - 1794 - 1795 - 1796 - 1797 - 1798 - 1799 - 1800 - 1801 - 1802 - 1803 - 1804 - 1805 - 1806 - 1807 - 1808 - 1809 - 1810 - 1811 - 1812 - 1813 - 1814 - 1815 - 1816 - If year to 5 Jan. | 1817 -rs ending 5 Jan. 1818 - 1819 - 1820 - 1821 - 1822 - 1823 - 1824 - 1825 • 1826 - 1827 - 1828 - 1829 - 1830 - -j Tobacco Unmanufac-> tured and Manufactured, of all sorts. Excise-office, London,! . 4 June 1844. J G' A- ColtrM> Acc* Gen'. Appendix, No. 3. Digitized by (No. j)—AN ACCOUNT of the Number of Pounds Weight of Leap Tobacco, Manufactured Tobacco, Segars, and Snuff, paid Duty updn for the Year 1830, ending the 5th day of January 1831 ;—also, for the Year 1831, ending the 5th day of January 1832; 1832, ending the 5th day of January 1833; 1833, ending the 5th day of January 1834; 1834, ending the 5th day of January 1835 ; 1835, ending the 5th day of January 1836; 1836, ending the 5th day of January 1837; 1837, ending the 5th day of January 1838 ; 1838, ending the 5th day of January 1839; 1839, ending the 5th day of January 1840; 1840, ending the 5th day of January 1841; 1841, ending the 5th day of January 1842 ; 1842, ending the 5th day of January 1843 ; 1843, ending the 5th day of January 1844; the Rate of Duty and Total Amount of Revenue, distinguishing England, Scotland, and Ireland. YEARS ending 5 January QUANTITIES ENTERED FOR HOME CONSUMPTION. AMOUNT OF DUTY RECEIVED THEREON. RATES OF DUTY from 5 January 1830 to 5 January 1844. IRELAND. UNITED KINGDOM. ENGLAND. SCOTLAND. IRELAND. UNITED KINGDOM. ENGLAND. SCOTLAND. Lbs. Lbs. Lbs. Lbs. £. s. d. £. j. d. £. 5. d. £. s. d. • *0^ c • ***** ("1831 13,292,015 1,886,656 4,122,661 19,301,332 b993,287 - 9 2 8 2,998 8 - 614,502 5 6 2,890,787 14 3 «a a p 1 ~ 1832 13,420,848 1,900,056 4,186,247 19,507,151 2,012,723 1 3 2 85,008 8 - 625,485 11 6 2,923,217 - 9 O ° ^ ^ m co s» 1833 13,886,922 1,937,698 4,340,244 20,164,864 2,082,303 1 - 290,654 14 - 650,402 6 3 3,023,360 1 3 1834 - 14,’42,293 1,931,855 4,552,653 20,626,801 2,121,375 11 11 2 89,778 5 - 679,628 15 3 3,090,782 12 2 c o ^ © © 1835 14.553,189 1,922,350 4,717,947 21,193,486 2,182,658 1 - 288,352 10 - 705,97 8 3 - 3,176,988 14 - •E.2*c , ^ 1836 - 15,087,239 2,01 1,591 4,876,092 21,974,922 2,262,906 2 - 301,738 12 - 726,009 15 - 3,290,654 9 - w S o 1 - Manufactured 1837 15,218,514 2,047,902 5,042,605 22,309,021 2,281,431 8 5 307,123 19 - 756,147 6 6 3,344,702 13 11 a 2 c Tobacco - 1838 15,318,390 2,106,009 5,079,945 2 2,504,3 44 2,297,579 13 3 315,901 7 - 761,644 - - 3,375,125 - 3 o - ©^ • § 1839 - 16,178,640 2,072,424 5,105,182 23,356,246 2,42 6,760 6 - 310,863 11 8 764,542 10 - 3,502,166 7 8 1840 15,686,245 2,082,469 5,202,692 22,971,406 2,339,1 3g 5 9 312,370 7 - 780,401 16 - 3,431,908 8 9 1 2 1841 15,475,431 2,071,350 5,355,617 22,902,398 2,37^,47° 5 $ 318,850 4 - 82 7,654 7 4 3,524,974 I6 10 1842 14,590,129 2,031,982 5,473,477 22,095,588 2,2 97,702 7 1 320,037 6 8 861,442 11 8 3,479,’82 5 5 1843 14,779,674 1,976,408 5,396,612 22,152,694 2,327,709 11 - 311,284 5 10 849,972 17 10 3,48 8,966 14 8 2 E 1’844 - 15,737,181 1,893,561 5,260,784 22,891,526 2,478,615 18 11 298,235 17 10 828,255 1 1 3,605,106 17 10 ►^ ^ Pm *1831 103,471 5 1,422 104,898 46,568 17 11 2 4 5 639 19 8 47,211 2 - 1832 111,731 67 2,909 114,707 50,291 19 10 30 2 - 1,309 4 11 5’,631 6 9 ^ 1 *6 1833 - 142,358 1,639 4,520 148,517 64,068 5 10 737 11 - 2,033 16 8 (•6,839 >3 6 1834 - 135,738 4,136 3,994 143,868 61,058 18 5 1,861 4 - 1,806 6 - 64,726 8 5 co O Cl ’835 - 138,157 2,751 4,752 145,660 61,571 8 2 1,237 18 6 2,138 12 6 64,947 19 2 i i Manufactured ^n^ 135,451 2,565 3,627 141,643 60,959 11 1 1,154 2 9 1,632 7 6 63,746 1 4 o o Tobacco and a n 152,757 1,693 4,297 158,717 68,711 1 1 762 3 9 1,933 11 5 71,406 16 3 oo oo* Serrars - 1838 - 138,099 3373 3,336 144,608 62,147 19 - 1,427 19 3 1,501 4 - 65,077 2 3 R. «—1 begarS 1839 - - 182,298 2,825 4,725 189,848 82,012 - 10 1,271 8 11 2,126 2 9 85,409 ’ 2 6 © cs 1840 187,191 3,582 5,303 196,076 84,194 12 - 1,611 19 5 2,386 8 1 88,192 19 6 2 $ 1841 184,498 3,477 5,766 193,741 85,748 6 2 1,618 2 6 2,691 2 3 90,057 10 11 »o v» M _ 1842 204,311 4,018 5,286 213,615 96,53i 12 7 1,898 8 3 2,502 16 5 100,932 17 3 •3 s 1843 - 217,848 1,946 5,439 225,233 102,987 11 4 919 6 11 2,570 1 6 106,426 19 9 a g ^1844 - 254,346 3,677 5,541 263,564 120,172 4 1 1,737 9 1 2,618 2 10 124,527 16 - '1831 - 165 — - • 7 172 49 9 7 • • • 25- 5’ ’4 7 C4O H^ 1832 194 - - •• • • • 194 58 10 3 M » * • - - 58 10 3 .^ 1 co 1833 - 234 ■ • — ■ ■ ■ 234 70 13 n ■ * « • • • 70 13 11 Snuff - - ( '^^ 138 — — — - • - 138 41 7 8 ■ • • 4’ 7 8 ^ 1835 - 150 11 - - . 161 45 6 - 3 6 - - • • 48 12 - a i 1836 - 193 • • " - - - 193 58 11 1 • — - . . . 58 11 1 ’837 - 508 1 - - - 509 153 2 2 - 6 - - 153 8 2 o A 1838 - 351 . . . ... 351 105 14 1 - • - -3 -I 105 17 1 oo co IM IM APPENDIX TO REPORT FROM THE f 1839 292 2 — — . 294 87 16 5 - 12 - 88 8 5 fl* 0 1840 225 2 1 228 67 9 - ~ 15 - - 6 - 68 10 - s £ ^ Snuff - J 1841 171 1 - • - - 172 5'2 17 1 - 6 4 - - - 53 3 5 co ^ 1842 151 2 4 157 47 10 2 - 12 7 l 5 2 49 7 11 1843 132 4 ... 136 41 14 6 1 5 2 ... 42 19 8 11844 - 247 2 ... 249 77 16 10 - 12 7 ... 78 9 5 r1831 - 13,395,651 1,886,661 4,124,090 19,406,402 2,039,905 8 3 2 83,000 12 5 615,144 10 2 2,938,050 10 10 1S32 13,532,773 1,900,123 4,189,156 19,622,052 2,063,073 11 4 285,038 10 - 626,794 16 5 2,974,906 17 9 1833 14,°29,5' + L9391337 4,344,764 20,313,615 2,146,442 - 9 29L392 5 - 652,436 2 11 3,090,270 8 8 183+ 14,278,169 i,935,H2 4,556,647 20,770,807 2,182,475 18 - 291,639 9 - 681,435 1 3 708,116 15 6 3,155,550 8 3 Tobacco Unmanufactured and Manu-factored, of ail sorts 183.5 14,691,496 1,925,112 4,772,699 21,339’307 2,244,274 ’5 2 289,593 14 6 3,241,985 5 2 1836 15,222,883 2,014,156 4,879,719 22,116,758 2 2,46 8,2 4 7 2,323,924 4 2 302,892 14 9 727,642 2 6 3,354,159 1 5 1837 15.371-749 2,049,596 5,046,902 2,350,295 11 8 307,886 8 9 758,080 17 11 3,416,262 18 4 1838 15.456,840 2,109,182 5,083,281 2 2,649,3 0 3 2,359,833 6 4 317,329 6 3 763,145 7 - 3,440,307 19 7 1839 - 16,361,230 2,075,251 5,109,907 23,546,388 2,508,860 3 3 312,135 12 7 766,668 12 9 3,587,664 8 7 1840 15,873,661 15,660,100 2,086,053 .5,207,996 23,167,710 2,423,398 6 9 2,464,271 8 9 3‘3,983 1 5 782,788 10 1 3,520,169 18 3 1841 2,074,828 5,361,383 23,096,311 320,468 12 10 830,345 9 7 3,615,085 11 2 1842 14.794,591 2,036,002 5,478,767 2 2,309,360 2,394,281 9 10 321,936 7 6 863,946 13 3 3,580,164 10 7 1843 14,997,654 1,978,358 5,402,051 2 2,378,063 2,430,688 16 10 312,204 17 11 852,542 19 4 3,595,436 14 1 J844 15,991,774 ’>897,240 5,266,325 23,155,339 2,598,865 19 10 299,973 19 6 830,873 3 11 3,729,713 3 3 Inspector-General’s Office, Custom-House, London J William Lvin 18 March 1844. j ‘ (No. 2.)—A BETURN of the Number of Persons Committed to Prison on a charge of Smuggling, and the Numbers Committed in each Year since the passing of the Act 3 & 4 Will. 4, c. 53 ; distinguishing the Number Committed and Convicted, in Classes, for Smuggling Tobacco, Spirits, T'ea, Silk, and for any other Articles, and the Total Number in each Year; also, of the Number of Persons who paid the Penalties imposed, the Number of Compromises made, and the Number of Persons Confined in Prison for Smuggling, in each Year since the passing of the Act. 3 & 4 Will. 4, c. 53. YEAR ending 5 January NUMBER OF PERSONS COMMITTED AND CONVICTED FOR SMUGGLING Total Number Committed and Convicted. Number of Persons who Paid the Penalties imposed. Number of Compromises made. Number of Persons Confined in Prison for Smuggling. r TOBACCO. SPIRITS. TEA. SILK. A Ollier Articles. 1834 1835 1836 1837 1838 1839 1840 ------’841 1842 .-.-.. 1843 1844 Total - - - 86 257 234 279 404 361 362 478 397 498 721 65 223 226 249 248 244 252 242 285 232 246 1 26 10 4 22 9 9 10 1 5 5 6 5 5 2 2 2 3 9 7 17 71 62 34 56 16 25 27 15 35 38 175 582 532 566 735 632 650 759 701 779 L017 37 94 88 115 354 3H 348 428 361 384 503 50 143 113 98 62 54 44 60 29 59 102 139 473 458 4^3 3^4 286 310 320 292 401 515 4,077 2,512 102 41 396 7,128 3,026 814 4,021 Custom-house, London, 20 March 1844. J, G. Walford, Solicitor. SELECT COMMITTEE ON TOBACCO TRADE. 506 APPENDIX TO BEPORT FROM THE Appendix, No. 3 a. Appendix, No. 3 a. ^jj ACCOUNT of theNumber of Pounds of Leaf Tobacco, Manufactured Tobacco, Seo ars, n * to 5 January 1844; also the Rate of Duty and Total Amount of the same, distinguishing Home Consump- collected at the respective Ports of Importation within the same period, and the Total of each tlo“® lobacco, to an Qrder of the Select Committee of the Honourable The Bouse of Commons, on and Rate of Duty. _____________ 5 January ig4o. TOBACCO.—Year ended 5 January 1840.— Quarter ending 5 April 1839 — 5 July — — 10 Oct. — — 5 Jan. 1840 Total of the Year - - Quantity Entered for Home Consumption in the United Kingdom, distinguishing the respective Quarters of the Year. Unmanufactured Tobacco. Manufactured Tobacco and Segers. Snuff. TOTAL. Lbs. 5,806,515 5,489,767 6,031,841 5,643,283 Lbs. 46,263 44,795 5.5,292 49>726 Lbs. 78 62 59 29 Lbs. 5,852,856 5,534.624 6,087,192 5,693,038 22,971,406 196,076 228 23,167,710 ENGLAND: London - - - Portsmouth - - - Cowes - - - - Exeter ... Plymouth - - . Falmouth ... Bristol ... Chester ... Liverpool ... Lancaster - . - Whitehaven - . - Newcastle - - - Sunderland - . . Hull .... Goole .... Boston - . - - Lynn - . . - Yarmouth ... Other Ports • • - SCOTLAND: Leith - - - . Dundee • - - Montrose - - - Aberdeen - - - Greenock - - - Port Glasgow - - Glasgow ... IRELAND: Dublin ... Wexford ... Waterford - . - Cork - . - - Limerick ... Galway - - - Westport ... Sligo - - - - Londonderry - • Belfast - - - Newry - - - Dundalk ... Drogheda ... Quantity entered for Home Consumption ' in the United Kingdom, distinguishing the respective Ports of Importation. Unmanufactured Tobacco. Manufactured Tobacco and Scgars. Snuff. TOTAL. Lbs. 6,283,279 75»463 51,643 43,942 3 1,450,281 328,062 5,604,683 52,489 86,527 723,844 22,909 446,292 266,578 93,752 97,364 58,991 143 637,868 48,823 107,842 169,141 2 1,118,793 1,682,220 1,480 634,467 7io,339 688,281 124,279 38,855 86,542 319,943 729,780 92,594 67,300 26,612 Lbs. 164,348 702 7 117 606 922 18,091 12 280 4 L798 2 302 2,5^5 • B • «»<»•• 2 33 152 890 3,929 1 262 563 • « B • • * 548 • • • m « * • • • Lbs. 166 25 - • • 17 17 1 • • • • • • 1 1 • • W • • • • • • Lbs. 6,447-793 76,165 7 51,643 44,059 634 1,451,203 328,062 5,622,791 52,489 86,539 724,124 22,913 448,090 266,578 93,752 97>366 58,991 462 640,374 48,823 107,842 169,143 35 152 1,119,684 1,686,149 1,481 634,729 710,903 688,281 124,279 38,855 86,542 319,943 730,328 92,594 67,300 26,612 TOTALS - England - - Scotland • - Ireland - - United Kingdom 19,686,245 2,082,469 5,202,692 187,191 3,582 5,303 225 2 1 15,873,661 2,086,053 5,207,996 22,971,406 196,076 228 23,167,710 SELECT COMMITTEE ON TOBACCO TRADE. 507 Appendix, No. 3 a. and Snuff, paid Duty upon Quarterly, for the Years 1839, 1840, 1841, 1842 and 1843, and up England, Scotland, and Jrcland; also the Number of Pounds of each, and the Amount of Dutj' Quarter and Year (in continuation of Parliamentary Paper, No. 280,0/Session 183g) ;—Pursuant the Tobacco Trade, dated 15 March 1844. Home Consumption and Receipt of Duty. Appendix, Ng. jc. Home Consumption of Tobacco, and Rate of Duty. 5 January 1840. Gross Amount of Duty received theroen. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. £. s. cl. 870,972 19 1 823,465 1 - 896,618 13 3 840,851 15 5 £. s. d. 20,818 9 5 20,158 10 2 24,874 12 5 22,341 7 6 £. S. d, 23 5 -18 13 6 17 17 6 8 14 - £. s. d. 891,814 13 6 843,642 4 8 921,511 3 2 863,201 16 11 3,43',908 8 9 88,192 19 6 68 10 - 3,520,169 18 3 Gross Amount of Duty received thereon. Unmanufactured Tobacco. Manufactured Tobacco and Scgars. Snuff. TOTAL. £. 928,691 11,319 s. 7 9 d. 9 £. 73,915 315 s. 9 18 d. 1 4 £. 49 s. 18 d. 1 £' 1,002,656 i 11,635 s. 14 7 d. 10 4 Rates of Duty per tb. on Tobacco, in the Year ending 7,746 9 - 2 18 6 - - - 2 18 6 5 January 1840. — 7,746 9 — 6,591 6 9 — 52 272 17 9 7 6 7 10 — 6,644 280 3 8 7 6 Unmanufactured; viz. 217,542 3 — 414 15 9 - - - 217,956 18 9 Of any British Posd 49,209 6 — - - - - - - 49,209 848,848 6 — session in Arne->2/9 840,702 9 — 8,140 16 9 5 — 6 6 3 rica - -J 7,873 12,979 7 1 - 5 8 - 7,^73 12,984 7 9 Of any other place 3/ 108,576 12 126 108,702 12 Manufactured to-*l , 3,436 7 — 1 16 • - 3,438 3 66,943 16 — 809 4 3 - - - 67,7.53 39,y$6 3 bacco or segars J 39>986 14 — - - • - - - 14 — 14,062 16 — - - - - 14,062 16 Snuff - - -6/ 14,604 12 — — 18 — - - - 14,605 10 8,848 13 — - - - • - - 8,848 13 2 I 9 — 136 — 3 5 6 162 9 9 95,680 4 — 1,127 1 1 6 — 96,807 11 1 7,323 9 — • - - - - - 7,323 9 — 16,177 13 — - - - - - - 16,177 13 — 25,369 16 — — 18 — - - - 25,370 14 — — 6 — 14 17 — - - - 15 3 — — - 68 12 6 - 68 12 6 167,818 19 — 400 10 10 — 9 - 168,219 18 10 252,333 — — 1,768 2 1 - 254,101 2 1 222 — — — 9 — - - - 222 9 — 95-168 1 — 117 18 — - - - 95,285 19 106,550 17 — 253 7 — — 6 — 106,804 10 — 103,242 3 — - - - - - - 103,242 18,641 3 — 18,641 17 — - - - - - - 17 5,828 5 — - - - - - .5,828 12,981 6 — - - - - - - 12,981 6 47,991 9 — - - - - - - 47,991 9 — 109,467 — — 246 12 — - - - 109,713 12 — 13.889 — - - - - - - 13,88g 2 — 10,095 — — - - - - - - 10,095 — — 3,991 16 - - - - • - 3,991 16 — 2,339,>36 5 9 84,194 12 67 9 2-423,398 6 9 3'2,37° 7 — 1,611 19 5 — 15 — 313,983 1 5 780,401 16 - 2,386 8 1 — 6 - 782,788 10 1 3,431,908 8 9 88,192 19 6 68 10 — 3,520,169 18 3 0.38. 3 u 508 APPENDIX TO REPORT FROM THE Appendix, No. 3 a. TOBACCO.—Year ended 5 January 1841 — Home Consumption of Tobacco, and Rate of Duty. 5 January 1841. Quantities entered for Home Consumption in the United Kingdom, distinguishing the respective Quarters of the Year. U n m a n u fac tu red Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. Quarter ending 5 April 1840 — 5 July — — 10 Oct. — — 5 Jan. 1841 Lbs. 0,418,955 5.547,553 5,525,846 5,410,044 Lbs. 49,202 45,548 55,339 43,652 Lbs. 46 47 49 30 Lbs. 6,468,203 5,593,148 5,581,234 5,453,726 Total of the Year - - 22,902,398 193,741 172 23,096,311 Quantities entered for Home Consumption in the United Kingdom, distinguishing the respective Ports of Importation. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. ENGLAND: London - - -Portsmouth - - -Cowes - - - -Exeter - - - -Plymouth - - -Falmouth ... Bristol - - - -Chester - - -Liverpool - - -Lancaster - - -Whitehaven - - -Newcastle ... Sunderland - - -Hull - - - -Goole - - - -Boston - - - . Lynn - - - -Yarmouth - - -Other Ports - - - Lbs, 6,235,445 61,053 62,962 36,902 1,450,317 333,002 5,745,713 19,295 62,223 700,800 21,018 384,237 148,432 97,997 85,048 21,971 16 Lbs. 165,423 416 12 74 47° 1,326 443 12,752 494 2,590 101 397 Lbs. 126 6 25 6 3 5 Lbs. 6,400,994 61,469 12 62,962 36,982 495 1,451,643 333,445 5,758,471 19,295 62,223 71O,294 21,018 386,830 148,432 97^997 85,048 22,072 418 SCOTLAND: Leith - - - - Dundee - - - Montrose - - - Aberdeen - - - Greenock - • - Port Glasgow- Glasgow - - - 587,854 44,490 109,796 159,266 1,440 1,168,504 U99O 15 2 68 1 1,401 » A M • • m 1 589,844 44,5°5 109,796 159,268 1,508 1 1,169,906 IRELAND Dublin ... Waterford (including Ross to 10th October) Ross (after 10th October) Cork - - - -Limerick - - -Galway - - -Westport - - . Sligo - - - -Londonderry Belfast- - - -Newry - - - -Dundalk _ - -Drogheda - - - 1,701,373 1 682,548 9,359 703.538 760,386 H5,57i 22,955 95,151 318,911 791,532 67,549 71,256 15,488 3,888 206 742 126 804 - - - 1,705,261 682,754 9,359 704,280 760,512 115,571 22,955 95,151 318,911 792,336 67,549 71,256 15,488 TOTALS -< 'England - - -Scotland - - -Ireland - - - 15,475,431 2,071,350 5,355,617 184,498 3,477 5,766 171 1 15,660,100 2,074,828 5,361,383 United Kingdom 22,902,398 ■193,741 172 23,096,311 SELECT COMMITTEE ON TOBACCO TRADE. 509 Home Consumption and Receipt of Duty, Appendix, No. 3 a. Home Consumption of Tobacco, and Rate of Duty. 5 January 1841. Gross Amount of Duty received thereon. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. £. .s. (1, 958,686 3 1 844,387 16 3 869,952 17 3 851,948 - 3 £. 5. d. 22,141 4 - 21,160 3 5 26,138 12 - 20,617 11 6 £. s. d. ’3 13 -14 10 10 15 12 - 9 7 7 £. 5. d. 980,841 - 1 865,562 10 6 896,107 1 3 872,574 19 4 3,524,974 16 10 90,057 10 11 53 3 5 3,615,085 11 2 Gross Amount of Duty received thereon. Unmanufactured Manufactured Tobacco. Tobacco and Segars. Snuff. TOTAL. £. s. d. £. 5; d. £. s. d. £. s. d. 955,852 3 9 76,812 - 3 38 18 7 1,032,703 2 7 9,422 17 11 194 7 3 9,617 5 2 — . • 5 15 - • — • 5 15 - ’9,662 13 5 - . . • • • 9,662 13 5 5,632 15 11 34 13 2 1 17 10 5,669 611 - - - 219 16 6 7 15 11 227 12 5 2 2 2,905 3 2 616 1 5 . . _ 223,521 4 7 51,360 - - 199 7 - ... 51,559 7 - 885,167 7 9 5,993 9 1° 1 14 5 891,162 12 - 2,956 16 2 . - . 2,956 16 2 9,575 - 7 - - - ... 9,575 - 7 109,000 19 2 233 7 4 ... 109,234 6 6 3,219 15 IO ... . . . 3,219 15 10 59,4U “ 5 1,206 2 - - 18 9 60,621 1 2 22,778 13 8 - - - ... 22,778 13 8 15,081 18 11 _ - . ... 15,081 18 11 13,116 9 5 ... ... 13,116 9 5 3,320 19 7 47 14 5 ... 3,368 14 - 2 9 10 185 12 - 1117 189 13 5 9°,255 17 11 923 5 2 91,179 3 1 6,885 17 10 7-2 ... 6,892 18 - 17,007 3 10 • . . ... 17,007 3 10 24,604 12 6 1 3 8 ... 24,605 16 2 226 16 - 31 18 - ... 258 14 - _ - _ - 4 9 ... - 4 9 179,869 15 11 654 10 9 - 6 4 180,524 13 - 263,028 12 5 1,807 - 2 264,835 12 7 105,340 16 7 97 6 8 ... 105,438 3 3 1,474 - 11 ... 1,474 - 11 108,827 2 11 350 16 9 ... 109,17" 19 8 117,643 7 1 59 1° 8 ... 117,702 17 9 17,872 9 8 - - - ... 17,872 9 8 3,554 13 5 ... ... 3,554 13 5 14,694 6 9 - - - ... 14,694 6 9 49,308 13 1 - - - - - - 49,308 13 1 122,074 - - 376 8 - ... 122,450 8 - , 10,426 1 11 . - . - - - 10,426 1 11 10,998 6 7 . . — ... 10,998 6 7 2,411 16 - ... ... 2,411 16 - 2,37^,470 5 6 85,748 6 2 52 17 1 2,464,271 8 9 318,850 4 - 1,618 2 6 - 6 4 320,468 12 10 827,654 7 4 2,691 2 3 . - - 830,345 9 7 3,524,974 16 10 90,057 10 11 53 3 5 3,615,085 11 2 Rates of Duty per Lb. on Tobacco, in the Year ending 5 January 1841. Unmanufactured; viz. Of any British! Possession in > 2/9 America - J Of any other place 3/ Manufactured to-"( , bacco or segars J Snuff - - - 6/ With 5 /. per cent, additional on the above rates from 15 May 1840. 0.38. 3 u 2 510 APPENDIX TO REPORT FROM THE Appendix^No. 3 a. TOBACCO :—Year ended 5 January 1842.— Home Consumption of Tobacco, and Rate of Duty. 5 January 1842. Quarter ended 5 April 1841 — 5 July — — 10 Oct. — — 5 Jan. 1842 Total of the Year - - Quantities entered for Home Consumption in the United Kingdom, distinguishing the respective Quarters of the Year. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. Lbs. 5,702,468 5,207,185 5,783,807 5,402,128 Lbs, 45,851 51,210 65,449 51,105 Lbs. 23 51 42 41 Lbs. 5,748,342 5,258,446 5,849,298 5,453,274 22,095,588 213,615 157 22,309,360 ENGLAND: London ... Portsmouth - - - Cowes - - . - Exeter - - - - Plymouth - - - Falmouth - - - Bristol • - - - Chester - - - Liverpool - - - Lancaster - - - Whitehaven - - - Newcastle - - - Sunderland - - - Gainsborough Hull .... Goole .... Boston ... Lynn .... Yarmouth ... Other Ports - - - SCOTLAND : Leith - - - - Dundee - - - Montrose - - - Aberdeen - - - Greenock - - - Port Glasgow Glasgow - - - IRELAND: Dublin - - - - Waterford - - - Ross - - - . Cork - - - - Limerick ... Galway - - - Westport - - - Sligo - - - - Londonderry Belfast - . - . Newry - - - - Dundalk ... Drogheda - - . England -Scotland -TOTALS-* Ireland .United Kingdom Quantities entered for Home Consumption in the United Kingdom, * distinguishing the respective Ports of Importation. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. Lbs. 6,133,841 40,427 39,039 20,893 21 1,455,372 325,635 4,955,639 25,655 58,135 673,002 26,033 98,974 338,179 217,367 94,1*20 73,341 14,448 8 580,536 42,883 113,034 150,734 19 1,144,776 1,736,098 5/6,128 90,274 721,453 739,56o 95,9oo 37,191 94,oi4 329,874 860,668 68,218 100,868 23,231 Lbs. 181,742 748 61 164 1,109 839 16,806 27 302 1 1,987 525 1,979 14 2 5 470 60 1,488 3,644 216 916 3 505 Lbs. 108 22 14 7 4 ' ... Lbs. 6,315,691 41,175 61 39,039 21,057 1,152 1,456,211 325,635 4,972,459 25,655 58,162 673,304 26,034 98,974 340,166 217,367 943 20 73,341 14,448 54° 582,515 42,897 113,036 150,739 489 62 1,146,264 1,739,742 576,348 90,274 722,369 739,562 95,903 37,191 94,014 329,874 861,173 68,218 100,868 23,231 14,590,129 2,031,982 5,473,477 204,311 4,018 5,286 151 4 I 14,794,591 1 2,036,002 1 5,478,767 22,095,588 213,615 157 j 22,309,360 SELECT COMMITTEE ON TOBACCO TRADE. Home Consumption and Receipt of Duty. Appendix, No. 3 m Gross Amount of Duty received thereon. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. £. s. d. 897,984 10 10 819,620 - 9 910,866 12 6 850,711 1 4 £. S. d, 21,667 11 -24,193 19 3 30,922 18 6 24,148 8 6 £. s. d. 7 4 11 1.5 19 10 13 4 11 12 18 3 £. s. d. 919,659 6 9 843,829 19 10 941,802 15 11 874,872 8 1 | 3,479,182 5 5 100,932 17 3 49 7 n 3,580,164 10 7 Gross Amount of Duty received thereon. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. £. s. d. 965,837 12 6 6.366 14 10 6,148 12 10 3,290 12 11 362 229,221 1 8 51,287 9 9 780,513 - 2 4,040 13 3 9356 5 2 105,997 15 5 4,100 4 -15,588 7 11 53,263 3 6 34,235 6 7 14,823 18 3 11,551 4 3 2,275 11 2 1 6 9 9',434 8 5 6,754 1 5 17,802 i(i 9 23,740 12 5 । 2 19 10 180,302 7 10 273,435 15 8 9o>74o 3 10 14,218 3 9 113,63i 6 -116,480 4 1 15,’O4 5 1 5>857 11 6 14,807 6 2 51,955 3 5 134,922 13 1 io,744 7 8 15,886 13 6 3,658 17 11 £. s. d. 85,866 8 9 353 15 2 28 14 1 77 I2 9 523 17 8 396 10 10 7,941 16 - 12 15 2 142 13 11 - 9 5 938 17 1 248 1 9 935 1 9 6 15 11 - 18 11 2 7 3 222 1 7 28 12 703 1 3 b727 - 7 101 16 6 432 11 7 1 3 $ 1 8 4 238 15 9 £. s. d. 33 17 4 6 17 1 484 2 7 5 - 12 7 1 5 2 £. 5. d, *>051,737 *8 7 6,720 10 - 28 14 1 6,148 12 10 3,368 5 8 534 - 11 229,617 12 6 51,287 9 9 788,459 4 6 4,040 13 3 9,169 - 4 106,140 9 4 4,ioo 13 5 15,588 7 11 54.202 - 7 34,235 6 7 14,823 18 3 n,55i 4 3 2,275 11 2 251 15 11 92,369 10 2 6,760 17 4 17,803 15 8 23,742 19 8 225 1 5 28 13 9 181,005 9 6 275,162 16 3 90,843 5 6 14,218 3 9 114,063 17 7 116,481 7 9 15,105 13 5 5,857 11 6 14,807 6 2 5b955 3 5 135,161 8 10 10,744 7 8 15,886 13 6 3,658 17 11 2,297,702 7 1 320,037 6 8 861,442 11 8 96,531 12 7 1,898 8 3 2,502 16 5 47 10 2 - 12 7 1 5 2 2,394,281 9 10 321,936 7 6 863,946 13 3 3,479,182 5 5 100,932 17 3 49 7 11 3,580,164 10 7 Rates of Duty per Lb. on Tobacco, in the Year ending 5 January 1842. Unmanufactured; viz. Of any British"! Possession in >2/9 America Of any other place 3/ Manufactured to-] , bacco or segars J ™ Snuff 6/ Home Consumption of Tobacco, and Rate of Duly. 5 January 1842. With §1. per cent, additional on the above rates. 0.38 3 U 3 512 APPENDIX TO REPORT FROM THE Appendix, No. 3 a. TOBACCO.—Year ended 5 January 1843_ Home Consumption of Tobacco, and Rate of Duty. 5 January 1843. Quantities entered for Home Consumption in the United Kingdom, distinguishing the respective Quarters of the Year. Unmanufactured Tobacco. | Manufactured | Tobacco or Segars. Snuff. TOTAL. Quarter ended 5 April 1842 — 5 July — — 10 Oct. — — 5 Jan. 1843 Lbs. 5,647,242 5,180,820 5,560,0.39 5,764,593 Lbs. 54,887 51,563 57,894 60,889 Lbs. 14 37 43 42 Lbs. 5,702,143 5,232,420 5»617,976 0,825,524 Total of the Year - - 22,152,694 1 225,233 136 22,378,063 Quantities entered for Home Consumption in the United Kingdom, distinguishing the respective Ports of Importation. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. ENGLAND: Lbs. Lbs. Lbs. Lbs. London ... Portsmouth - - - Cowes - - - - Exeter - - - Plymouth - - - Falmouth ... Bristol - - - Chester - - _ Liverpool . - . Lancaster - - - Whitehaven - - - Newcastle - - . K Sunderland - - - Gainsborough Hull .... Goole -.- - Boston ... Lynn - - - - Yarmouth - - - Other Ports - - - 6,393,849 31,4+9 32,650 28,387 1,327,414 357,653 5,039,540 4,052 54,412 695,622 19,621 170,728 422,725 15,404 71,715 88,696 25,551 206 186,455 350 38 600 481 703 25,080 144 170 2 137 1,9U 1,774 89 1 2 4 1 35 6,580,393 31,800 38 32,650 28,987 483 1,328,117 357,653 5,064,624 4,052 54,556 695,792 19,623 170,865 424,640 15,404 71,715 88,696 25,551 2,015 SCOTLAND: Leith - - - - Kirkaldy - - - Dundee ... Montrose ... Aberdeen - - - Greenock - - - Port Glasgow Glasgow - - - 569,636 38,852 115,966 152,502 1,099,452 574 21 286 102 13 950 2 570,210 21 38,852 115,966 152,788 104 *3 1,100,404 IRELAND: Dublin - - - Waterford - - - Ross - - - - Cork . - - - Limerick - - - Galway - . - Westport - - - Sligo - - - - Londonderry Belfast . - - Newry . - - Dundalk - - - Drogheda ... 1,695,709 604,871 90,995 722,852 683,509 93,57s 49,056 . 90,195 326,260 841,664 64,863 113,397 19,663 3,7U 870 685 170 ■■ ~ ~ w - — • •• w 1,699,123 604,871 90,995 723,722 683,509 93,578 49,056 90,195 326,260 842,349 64,863 113,397 19,833 TOTALS^ England - - Scotland - - Ireland - - - 14,779,674 1,976,408 5,396,612 217,848 1,946 5,439 132 4 14,997,654 1,978,358 5,40-2,051 United Kingdom 22,152,694 225,233 136 22,378,063 SELECT COMMITTEE ON TOBACCO TRADE. 513 Home Consumption, and Receipt of Duty. Appendix, No. 3^. Home Consumption of Tobacco, and Rate of Duty. 5 January 1843. Gross Amount of Duty received thereon. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. £. 5. d. £. s. d. £. 8. d. £. s. d. 889,440 16 1 25,934 16 10 4 7 5 915,38o - 4 815,909 13 10 24,363 11 6 11 15 7 840,285 - 11 875,691 16 3 27,356 11 1 13 9 8 903,061 17 - 9O7,924 8 6 28,772 - 4 13 7 - 936,709 15 10 3,488,966 14 8 106,426 19 9 1 42 19 8 3,595,436 14 1 Gross Amount of Duty received thereon. Rates of Duty per Lb. on Tobacco, in the Year ending 5 January 1843. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. £. s. cl. 1,006,957 9 2 4,953 6 1 0,142 7 4 4,470 19 1 209,067 14 4 56,33° 6 11 793,7H 18 8 638 3 9 8,569 17 1° 109,560 10 6 3,090 6 3 26,889 x3 8 66,579 3 11 2,426 2 6 11,295 2 5 13,969 12 7 4,024 5 6 32 10 6 89,717 ’4 3 6,119 4 -18,264 12 10 24,019 1 3 173,163 13 6 267,074 12 8 95,267 4 3 14,331 14 7 113,851 3 1 107,652 16 8 14,741 10 6 7,726 6 5 14,206 8 5 51,385 19 1 132,562 4 3 10,215 18 10 17,860 - 10 3,096 18 3 £. s. d. 88,103 4 2 165 7 - 17 19 1° 283 6 10 227 10 3 332 5 9 11,851 3 2 68 - 10 80 6 6 - 18 11 64 12 3 9°4 7 6 838 8 4 270 19 8 9 17 11 135 2 9 48 8 1 5 18 8 448 >9 10 1,754 17 7 410 19 5 323 18 - 80 6 6 £. s. d. 28 4 - - 5 6 - 12 8 1 5 3 - 6 4 11-9 - 12 7 - 12 7 V * * - • • • W W £. s. d. 1,095,088 17 4 5,118 18 7 17 19 10 5,142 7 4 4,754 5 11 228 2 11 209,400 - 1 56,330 6 11 805,564 7 1 638 3 9 8,637 18 8 109,640 17 - 3,091 5 2 26,954 5 11 67,483 17 9 2,426 2 6 11,295 2 5 13,969 12 7 4,024 5 6 881 19 7 89,988 13 11 9 17 n 6,119 4 - 18,264 12 10 24,154 4 -49-8 5 18 8 173,613 5 I* 268,829 10 3 95,267 4 3 14,331 14 7 114,262 2 6 107,652 16 8 14,741 10 6 7,726 6 5 14,206 8 5 51,385 19 1 132,886 2 3 10,215 18 10 17,860 - 10 3,177 4 9 Until 9 July 1842 : Unmanufactured; viz. Of any British'] Possession in I 2/9 America - -J Of any other place 3/ Manufactured to-J , bacco or segarsJ ^ Snuff - - 6/ From 9 July 1842 : Unmanufactured’! . tobacco - - ( 3/ Manufactured to-'l bacco or segarsJ 9/ Snuff 5/ With 5 per cent, additional on each of the above rates. 2,327,709 11 - 311,284 5 10 849,972 17 10 102,937 11 4 9’9 6 11 2,57° ’ 6 41 14 6 1 5 2 2,430,688 16 10 312,204 17 11 852,542 19 4 3,48 8,966 14 8 106,426 19 9 42 19 8 3,595,436 14 1 0.38. 3M 5M APPENDIX TO REPORT FROM THE Appendix, No. 3 a. TOBACCO.—Year ended 5 January 1844.— Home Consumption of Tobacco, and Rate of Duty. 5 January 1844. Quantities entered for Home Consumption in the United Kingdom, distinguishing the respective Quarters of the Year. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. T01AL. Quarter ended 5 April 1843 — 5 July — — 10 Oct. — — 5 Jan. 1844 Lbs. 5,760,748 5,+15.498 5,887,628 5,827,643 Lbs. 68,056 61,706 72,398 61,430 Lbs. 48 44 115 42 Lbs. 5,828,852 5,477,248 5,960,141 5,889,115 Total of the Year - - 22,891,517 263,590 249 23355,356 Quantities entered for Home Consumption in the United Kingdom, distinguishing the respective Ports of Importation. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. ENGLAND: London ... Portsmouth - - - Southampton Cowes - - - - Exeter - - - Plymouth - - - Falmouth - - - Bristol - - - - Gloucester - - - Chester - - - Liverpool - - - Lancaster - - - Whitehaven - - - Berwick - - - Newcastle - - - Sunderland - - - Gainsborough Hull - - - - Goole - - - - Boston ... Lynn - - - - Yarmouth - - - Other Ports - - - SCOTLAND: Leith - - - - Dundee - - - Montrose - - - Aberdeen - - - Glasgow - - - Greenock - - - Port Glasgow Grangemouth IRELAND : Dublin - - - Waterford - - -Ross - - - - Cork - - - - Limerick - - - Galway - - - Westport - - - Sligo . - - - Londonderry Belfast - - - Newry - - - Dundalk - - - Drogheda - - - Lbs. 6,158,557 32,679 42 20 35,918 53,588 3i 1,326,605 5,999 345,972 6,042,007 15,227 67,207 4,691 748,213 28,231 265,957 427,761 6,022 80,314 80,253 11,877 1 550,435 42,289 122,008 136,951 1,041,878 1,622,966 583,197 96,129 737,296 706,536 93,441' 58,601 92,889 299,303 772,879 62,029 110,308 25,214 Lbs. 222,196 832 1,996 79 3 384 185 790 23,503 338 3,611 4 451 1,803 2 5 131 1,541 87 107 1 3,5U 14 42 796 133 937 105 Lbs. 158 6 13 1 5 7 34 13 10 2 •• • •■ • — • Lbs. 6,380,911 33,517 2,051 1OO 35,921 53,977 223 1,327,395 5,999 345,972 6,065,544 15,227 67,207 4,691 748,551 28,231 265,957 431,385 6,022 80,314 80,253 11,881 462 552,238 42,293 122,013 137,082 1,043,419 87 107 1 1,626,480 583,211 96,171 738,092 706,699 93,441 58,601 92,889 299,303 773,816 62,134 110,308 25,210 [England - - -I Scotland - - -TOTALS 4 Ireland - - - 15,737,172 1,893,561 5,260,780 254,372 3,677 5,541 247 2 15,991,791 1,897,240 5,266,325 [United Kingdom 22,891,517 263,59° 249 23,155,356 I. SELECT COMMITTEE ON TOBACCO TRADE. 515 Home Consumption and Receipt of Duty. Appendix, No. 3 a Home Consumption of Tobacco, and Rate of Duty. 5 January 1844. Gross Amount of Duty received thereon. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. £. s. d. 907,317 18 9 852>9+2 2 4 926,99° 19 4 917,854 6 7 £. s. d. 32,157 12 7 29,156 11 10 34,205 - 1 29,026 11 2 £. s. d. 15 5 7 13 15 10 36 4 10 13 3 2 £. 5. d. 939,49° I6 11 882,112 10 - 961,232 4 3 946,894 - 11 3,605,105 7 - 124,545 15 8 78 9 5 3,729)729 12 1 Gross Amount of Duty received thereon. Unmanufactured Tobacco. Manufactured Tobacco and Segars Snuff. TOTAL. £. s. d. 969,972 10 11 5,146 19 - 6 12 11 3 3 5 5,657 1 8 8,440 3 3 4 17 8 208,940 6 5 944 16 10 54,490 12 2 95b6i7 “ 2 2,398 5 1 10,585 1 10 738 16 7 117,843 10 3 4,446 7 6 41,888 4 4 67,372 6 9 948 9 3 12,658 9 7 12,639 16 9 1,870 12 7 - 3 2 86,693 11 8 6,660 10 7 19,216 4 11 21,569 16 1 164,095 14 7 255,617 9 3 91,853 11 - 15,140 7 5 116,124 13 - 111,279 8 2 14,716 18 7 9,229 13 7 14,630 11 10 47,140 4 7 121,408 10 1 9,769 11 8 17,373 10 8 3,97° 11 3 £. s. d. 104,986 9 4 393 6 8 942 19 8 37 7 8 1 13 1 181 13 4 87 10 10 373 8 - 11,105 611 159 16 7 1,706 3 3 1 17 10 212 10 7 851 18 3 - 18 11 2 7 3 61 15 7 728 - 3 41 4 7 5° 15 11 - 8 4 1,660 5 1 6 13 7 19 16 11 376 4 8 62 16 10 442 13 6 49 12 3 £. s. d. 49 13 11 1 17 10 4-6 -64 1 14 7 242 10 14 4 42- 3 3 2 - 12 7 £. s. d. 1,075,008 14 2 5,542 3 6 953 13 1 40 17 5 5,658 14 9 8,623 11 2 94 12 8 209,313 14 5 944 16 10 54,490 12 2 9^2>733 1 5 2,39^ 5 1 10,585 1 10 73^ 16 7 118,003 6 10 4,446 7 6 41,888 4 4 69,082 12 - 948 9 3 12,658 9 7 12,639 16 9 1,872 10 5 215 16 11 87,545 9 11 6,662 2 1 19,218 12 2 21,631 11 8 164,823 14 10 41 4 7 50 15 11 - 8 4 257,277 ’4 4 91,860 4 7 15,160 4 4 116,500 17 8 ni,342 5 - 14,716 18 7 9,229 13 7 14,630 11 10 47,140 4 7 121,851 3 7 9,819 3 n 17,373 10 8 3,97° 11 3 Rates of Duty per Lb. on Tobacco, in the Year ending 5 January 1844. Unmanufactured! , tobacco -J ^‘ Manufactured tobacco or se- > 9/ gars - -J Snuff - - 6/ With 5 per cent, additional on the above rates. 2,478,614 8 1 29^235 17 i° 828,255 1 1 120,190 3 9 b737 9 1 2,618 2 10 77 16 10 - 12 7 2,598,882 8 8 299,973 19 6 830,873 3 11 3,605,105 7 - 124,545 15 8 78 9 5 3,729,729 12 1 0.38. 3 x 5’6 APPENDIX TO REPORT FROM THE Appendix, No. 3 b. Tobacco Imported. 5 January 1840. Appendix, No. 3 b. AN ACCOUNT of the Number of Pounds of Unmanufactured Tobacco, Manufactured from the United States of America, and all other Parts, in the Years 1839, 1840, 1841, 1842, into the respective Ports of the United Kingdom, and from whence it came, describing the Segars and Snuff, and Total Amount of the same (In continuation of Parliamentary Paper, House of Commons on the Tobacco Trade; dated 15 March 1844. TOBACCO.—Year ended 5 January 1840.—Importations. - TOBACCO IMPORTED INTO THE UNITED KINGDOM PORTS into which Imported. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. ENGLAND: London - - - Bristol - - - - Liverpool .... Newcastle - - - Hull .... Other Ports - - - SCOTLAND: Leith - - - - Greenock Port Glasgow Glasgow . - - IRELAND: Dublin - - - Wexford - - - Waterford - - - Cork - - - - Londonderry Lbs. 19,253,689 1/223,140 14,292,319 4,524 836 426,725 403,99! 29 Lbs. 1,107,392 3,66o 492,5O4 533 3-946 1,825 190 21 1 35 9 1 2 4 526 Lbs. 11-615 17 42 1 1 • • W « W • 1 Lbs. 20,37 2,696 1,226,800 14,784,840 533 8,470 2,703 426,916 21 1 404,027 38 1 2 5 526 TOTALS -< 'England - - -Scotland - - -Ireland - - - 34,774,508 830,716 29 1,609,860 247 542 11,674 2 1 36,396,042 830,965 572 United Kingdom 35,605,253 1,610,649 11,677 37,227,579 Tobacco Imported. TOBACCO.—Year ended 5 January 1841.—Importations. - - - - 5 January 1841. -----------------------------—---------------------------------—---------------- ——~ TOBACCO IMPORTED INTO THE UNITED KINGDOM PORTS into which Imported. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. ENGLAND: London - - - Cowes - - - - Falmouth - - - Bristol - - - - Liverpool - - - Newcastle - - - Hull - - - - Other Ports - - - SCOTLAND: Leith - - - - Greenock - - - Port Glasgow Glasgow - - - Other Ports - - - IRELAND : Dublin - - - Waterford - - - Cork - - - - Londonderry Belfast - - - - Lbs. 19,5<>9,66i 143,604 13,680 906,166 14,178,919 264,682 336 34 421,600 1,065 1,241,140 • • • — •• • Lbs. 1,222,592 12 470 725 173,919 682 3,91° 1,074 359 617 192 33 18 47 2 19 1,201 4 Lbs. 132 25 6 3 11 1 Lbs. ' 20,732,385 143,616 14375 906,891 14,352,844 265,364 4,249 1,119 421,959 617 1,257 1,241,174 18 47 2 19 1,201 4 England - - -Scotland - - -TOTALS -* Ireland - - - 35,017,082 1,663,805 1,403,384 1,219 1,273 177 1 36,420,643 1,665,025 1,273 United Kingdom 36,680,887 1,405,876 178 38,086,941 I SELECT COMMITTEE ON TOBACCO TRADE. 517 Appendix, No. 3 b. Tobacco called Negro-head, Segars, and Snuff, imported into England, Scotland, and Ireland, 1843, and up to 5 January 1844; distinguishing the Quantities of each Denomination imported Quantity of Unmanufactured Tobacco, Manufactured Tobacco called Negro-head, Manufactured No. 280, of Session 1839.)—Pursuant to an Order of the Select Committee of The Honourable Appendix. No. 3 b. Tobacco Imported. 5 January 1840. TOBACCO.—Year ended 5 January 1840.—Importations. IN THE YEAR ENDING 5 JANUARY 1840. COUNTRIES from which Imported. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. United States of America Mexico - - - -Columbia - - - - -Brazil ------Cuba ------Hayti ------British West Indies - - -East India Company’s Territories -Philippine Islands - - - -Turkey, Syria, and Egypt Holland -----Belgium - - - - -Germany - - - - -Other Countries - - - - Lbs. 38,888,120 22,509 132,287 389,381 167,862 84,295 97,827 114 3,200 559,240 106,396 114,973 39,249 Lbs. 93b8Gi 375 5 345,670 214,410 247 4,163 4U741 2,249 22 11,292 245 51,841 6,528 Lbs, 6 12 3 1 48 48 710 io>744 9 96 Lbs. 34,819,987 375 22,514 477,969 603,794 168,110 88,506 139,616 2,363 3,222 57b242 117,185 166,823 45,873 Total - - - 35,605,253 1,610,649 11,677 37,2 2 7,579 - - - TOBACCO.—Year ended 5 January 1841.—Importations. Tobacco Imported -------------------------- ——— — 5 January 1841. IN THE YEAR ENDING 5 JANUARY 1841.---------------------------------------------------------------- COUNTRIES from which Imported. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. Lbs. Lbs. Lbs. Lbs. United States of America 34,62 8,886 1,163,832 5 35,792,7 2 3 Mexico - - - - - - - - 147 - - - 147 Columbia - - - - - 785,949 11 - - - 785,960 Brazil ------ 3,513 3b756 23 35,292 Cuba ------ 259,702 153,039 • - » 412,741 Porto Rico - - - - - 146,844 - - - - - - 146,844 Hayti ------ 86,366 300 9 86,675 British West Indies - - - 1,641 1,738 18 3,397 East India Company’s Territories - 223,347 33,054 74 256,475 Philippine Islands - - - - - - 3,962 - - - 3,962 Turkey, Syria, and Egypt 2,124 60 - - - 2,184 Italy ------ 469,943 13 - - - 469,956 Holland - - - - - 55,330 691 3 56,024 Belgium - - - - - 16,460 436 2 16,898 Germany - - - - - 550 8,641 8 , 9,199 Other Countries - - - - 232 8,196 36 8,464 Total - - - 36,680,887 1,405,876 ’78 38,086,941 3X2 O.38. 5*8 APPENDIX TO REPORT FROM THE Appendix, No. 3 b. Tobacco Imported. 5 January 1842. TOBACCO.—Year ended 5 January 1842.—Importations. - TOBACCO IMPORTED INTO THE UNITED KINGDOM PORTS into which Imported. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. ENGLAND: Lbs. Lbs. Lbs. Lbs. London - - - 26,739,134 1,663,655 16,771 28,419,560 Falmouth - - - 63,815 1,109 22 64,946 Bristol - - - - 908,996 283 . _ . 909,279 Liverpool - - - 13,763,331 > 211,828 14 13,975,173 Newcastle - - - 338,905 1,126 * » _ 340,031 Hull - - - - 31,752 2,776 — • — 34,528 Other Ports - - - 58 1,118 7 1,183 SCOTLAND: Leith - - - - 597,245 5,5o8 * _ 602,753 Dundee - - - - • • 14 “ — — 14 Greenock - - - 19 1,875 • - - 1,894 Port Glasgow 71,251 296 2 71,549 Glasgow . - - 1,420,640 7,258 - - - 1,427,898 IRELAND: Dublin - - - - 5 44 ~ — 49 Waterford - - - — • — 19 4 23 Cork - - - - ... 17 17 Limerick - - - — • — 2 • — — 2 Galway - - - ... 3 ... 3 'England - - - 41,845,991 1,881,895 16,814 43,744,700 Scotland - - - 2,089,155 14,951 2 2,104,108 TOTALS] Ireland - - - 5 85 4 94 United Kingdom 43,935,151 1,896,931 16,820 45,848,902 Tobacco Imported. TOBACCO.—Year ended 5 January 1843.—Importations. - - - 5 January 1843.------------------------------------------------------------------------------ •----------- ’ TOBACCO IMPORTED INTO THE UNITED KINGDOM PORTS into which Imported. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. ENGLAND: London - - - Cowes - - - - Falmouth - - - Bristol - - - - Liverpool - - - Newcastle - - - Hull - - - - Goole - - - - Other Ports - - - SCOTLAND: Leith - - - - Kirkaldy - - - Greenock - - - Port Glasgow Glasgow - - - IRELAND; Dublin - - - Waterford - - - Cork - - - - Belfast - - - Lbs. 19,630,509 2,626 1,725,030 16,747,780 81,815 1,035 97 434,H4 875,294 28,668 Lbs. 603,580 2,856 482 6,999 189,757 32 1,242 2,340 175 21 286 13 1,095 11 53 1 Lbs. 2,030 2 4 1 80 2 2 Lbs. 20,236,119 5,482 484 1,732,029 16,937,541 32 83,058 1,035 2,517 434,289 21 288 875,307 1,097 11 28,668 53 1 'England - - - Scotland - - - TOTALS • Ireland - - - 38,188,892 1,309,408 28,660 807,288 1,590 65 2,117 4 38,998,297 1,311,002 28,733 k United Kingdom 39,526,968 808,943 2,121 40,338,032 SELECT COMMITTEE ON TOBACCO TRADE. 519 TOBACCO—Year ended 5 January 1842.—Importations. Appendix, No. 3 6. IN TRE YEAR ENDED 5 JANUARY 1842. COUNTRIES from which Imported. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. United States of America Mexico - - - - - Columbia - - - - - Brazil - - - Cuba Porto Rico - - - - - Hayti ------British North American Colonies -British West Indies - - - New South Wales and Van Diemen’s*! Land - - - - -j East India Company’s Territories - Java ------Philippine Islands - . - Morocco and West Coast of Africa Turkey, Syria, and Egypt Italy ------Gibraltar - - - - - Spain ------Holland Belgium - - - - - Germany - - - - - Guernsey and Jersey - - - Other Countries - - - - Lbs. 42,132,969 719,478 551 401,410 3,568 68,600 22,981 1 2,932 7,366 80,418 15,815 4,739 83 174,960 72,076 8,837 61,869 103,838 3,169 39,3’9 173 Lbs. 1,435,898 1,404 14 10,880 260,021 16 342 4,669 46,064 56,435 78 55,598 1 716 1 842 318 3,707 201 15,622 50 4,054 Lbs. 2,575 8 4 4 16 1 33 4 4 5 364 16 7 13,752 27 Lbs. 43,571,442 1,404 719,492 n,439 661,431 3,568 68,620 23,327 17,617 53,431 136,886 15,893 55,598 4,744 799 174,965 72,923 9,155 65,940 104,055 18,798 53,121 4,254 Total - - - 43,935,151 1,896,931 16,820 45,848,902 TOBACCO.—Year ended 5 January 1843.—Importations. Tobacco Imported. 5 January 1842. Tobacco Imported. 5 January 1843. IN THE YEAR ENDED 5 JANUARY 1843. COUNTRIES from which Imported. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. United States of America Mexico - - - - - Columbia - - - - - Brazil - ----- Cuba Porto Rico - Hayti ------ British West Indies - - - British North American Colonies -British Settlements in Australia East India Company’s Territories - Ceylon - - - - - Java ------Philippine Islands - - - Morocco and West Coast of Africa Turkey, Syria, and Egypt Italy Gibraltar - - - - - Spain ------Holland Belgium - - - - . Germany - - - - - Guernsey and Jersey - - - Other Countries - - - . | Total - - - Lbs. 38,594,237 264,741 28,047 235,514 80,798 96,891 35,198 23,776 2,291 7,145 4,592 1,648 5,090 41,621 907 77,668 24,514 2,024 266 Lbs. 281,172 285 21,644 311,848 11 4 2,180 5,201 64,679 41 11 109,775 191 141 271 356 492 909 169 4,961 65 4,537 Lbs. 11 3 U322 4 1 33 1 3 21 300 15 6 8 316 77 Lbs. 38,875,420 285 264,741 49,694 548,684 80,809 96,895 37,382 23,776 7,493 7b857 4,633 11 109,775 1,840 5,234 41,892 1,284 792 78,592 24,689 6,993 381 4,880 39,526,968 808,943 2,121 40,338,032 0.38. 3x3 520 APPENDIX TO REPORT FROM THE Appendix, No. 36. Tobacco Imported. 5 January 1844. TOBACCO.—Year ended 5 January 1844.—Importations. TOBACCO IMPORTED INTO THE UNITED KINGDOM PORTS into which Imported. Unmanufactured Tobacco. Manufactured Tobacco and Segars. Snuff. TOTAL. ENGLAND: Lbs, Lbs. Lbs. Lbs. London - - - 29,067,275 898,430 598 29,966,303 Cowes - - - - - - - 79 1 80 Falmouth - - - 32,169 185 7 32,361 Bristol - - - 1,600,919 548 - - - 1,601,467 Liverpool - - - 12,256,080 226,967 34 12,483,081 Newcastle - - • - - - 11 - - - 11 Hull .... 4 3,240 51 3,295 Goole - - - - 8,415 - - - - - - 8,415 Other Ports - - . 829 3,163 34 4,026 SCOTLAND: Leith - - - - 404,570 554 - - - 405,124 Kirkaldy - - - — — — — Dundee ... . . . 2 2 4 Aberdeen - - - 8 ... 8 Greenock - - - - - - 867 867 Port Glasgow - 107 - • - 107 Glasgow - - - 377,091 ' 3,205 ... 380,296 IRELAND: Dublin - - - - - “ 141 ... 141 Waterford - - - - - - 14 ... 14 Cork - - - - - - - 29 . . . 29 Belfast - - - - 8,383 94 ... 8,477 ' England - - - 42,965,691 1,132,623 725 44,O99,o39 Scotland - - - 781,661 4,743 2 786,406 TOTALS T Ireland - - - 8,383 278 ... 8,661 United Kingdom 43,755,735 1,137,644 1 727 44,894,106 t>TW'.l Inspector-General's Office,') Custom House, London, S 20 April 1844. J SELECT COMMITTEE ON TOBACCO TRADE. 521 TOBACCO.—Year ended 5 January 1844.—Importations. Appendix, No. 3 b Tobacco Imported 5 January 1844. IN THE YEAR ENDED 5 JANUARY 1844. COUNTRIES from which Imported. Unmanufactured Tobacco Manufactured Tobacco and Segars. Snuff. TOTAL. United States of America - - Lbs. +1,038,597 Lbs. 624,191 Lbs. 6 Lbs. 41,662,794 Mexico - - - - - - - - 65 - - - 65 Columbia - - - - - 1,556,206 5,852 - - - 1,562,058 Brazil - - - - - - 128,329 75,861 14 204,204 • Cuba - - - - - - 494,954 252,790 23 747,767 Porto Rico - - - - - • — • 10 -• — •■ 10 Hayti - - • - - - 93,114 4,276 • ~ • 97,39° British West Indies • - 1O9>3‘2 3 3,401 10 112,734 British Settlements in Australia - 2,401 861 6 3,268 East India Company’s Territories'! and Ceylon - - - -J 59,158 111,075 $7 170,300 Java - - - - - - 12,664 43 _ - . 12,707 Philippine Islands • - 2,038 35,322 - • - 37,36o Cape of Good Hope - - 87,114 1,299 1 88,414 Turkey, Syria, and Egypt - - 624 294 - - - 918 Italy - - - - - - 101,867 61 - - - 101,928 Gibraltar - - - - - 6,806 1,868 1 8,675 Spain - - - - - - 1,381 407 6 1,79+ Holland - - 55,686 1,786 34 57,506 Belgium ... - - 209 4,032 9 +,250 Germany - - - - - 2,254 5,589 412 8,255 Other Countries - - - 3,oio 8,561 138 11,709 j Total - - - 43,755,735 1,137,644 727 44,894,106 William Irving. 0.38. 3x4 I 522 APPENDIX TO REPORT FROM THE Appendix, No. 3 c. Appendix, No. 3 c. AN ACCOUNT of the Amount of Duty paid on Tobacco in the United Kingdom, in each of the Amount of Duty Paid on Tobacco. Quarters ending 10th October, 5th January, April, and July, in each of the Years 1838, 1839, 1840,1841, 1842, and 1843, to 5th January 1844; showing the Total Pounds Weight in each Year ending on 5th July and 1 oth October respectively.—(Pursuant to an Order of the Select Committee of the House of Commons on Tobacco Trade, dated 29 March 1844.) Amount of Duty paid on Tobacco in the United Kingdom. Year 1838, Year 1839, Year 1840, Year 1841, Year 1842, Year 1843, QUARTERS ENDING ending ending ending ending ending ending 5 Jan. 1839. 5 Jan. 1840. 5 Jan. 1841. 5 Jan. 1842. 5 Jan. 1843. 5 Jan. 1844. £. £. £. £. £. 5 April - - - 919,550 891,815 980,841 9 >9,659 915,380 939,491 5 July - - - 848,115 843,642 865,563 843,830 840,285 882,113 10 October - - 911,585 921,511 896,107 941,803 9o3,o62 961,232 5 January - - 908,414 863,202 872,575 874,872 936,710 946,894 £. 3,587,664 1 3,520,170 3,615,086 3,580,164 3,595,437 3,729,730 Total Quantities of Tobacco entered for Home Consumption in the United Kingdom. YEARS ENDING 1838. 1839. 1840. 1841. 1842. 1843. Lbs. Lbs. Lbs. Lbs. Lbs. Lbs. 5 July - - - 23,335,024 23,321,581 23,841,581 22,041,748 22,237,135 2 2,749,600 10 October - - 23,271,148 23,429,629 23,335,623 22,309,812 22,005,813 23,091,7^'5 Inspector-General’s Office,] Custom House, London, • 27 April 1844. J William Irving. SELECT COMMITTEE ON TOBACCO TRADE. 523 Appendix, No. 3rf. Appendix, No. 3 d. Foreign manufactured Tobacco AN ACCOUNT of the Quantity of Foreign-manufactured Tobacco Imported into the United Imported. Kingdom, in each of the Four Years 1840, 1841, 1842, and 1843; stating the Quantity Exported -——— from the Bonded Warehouses as Merchandise to the British Colonies, and to what Colonies, in each of these Years:—And also, the Quantity of Foreign-manufactured Tobacco Exported as Ships* Stores, in each of these Four Years. — Foreign-manufactured Tobacco and Cigars. Foreign Snuff. 1840. 1841. 1842. 1843. 1840. 1841. 1842. 1843. Quantities imported into the') United Kingdom - -J Lbs. 1,405,876 Lbs. 1,896,931 Lbs. 808,943 Lbs. •,137,645 Lbs. 178 Lbs. 16,820 Lbs. 2,121 Lbs. 727 Quantities re-exported from the Bonded Warehouses, as Merchandise, to the British Colonies; viz. To Gibraltar - - - b475 3,291 22,003 1,133 • w 44 — Malta ... 36,527 108 5,660 4,511 — — — — Sierra Leone and Cape Coast Castle - 1,666 245 1,149 142 - - - 1 Cape of Good Hope - 5 12,247 589 46,515 - 346 4 — St. Helena - - - 1,623 587 812 1,511 — — — — Mauritius - - - 22,622 16,770 37,666 13,534 — — — - East India Company’s Territories and Ceylon 5,417 4,750 4,874 10,253 - - - 5 British Colonies in Australia - - - 843.189 243,399 232,084 393,804 - 2,567 - 78 British North American Colonies - - - 2,828 4,453 7,303 40,894 - - 8 — British West Indies - 3.847 4,792 4,519 5,578 — — — — Isle of Man 1,038 2,703 3,647 4,343 — — — — Guernsey, Jersey, Alderney, and Sark 36,023 73,430 73,748 27,562 - - - 310 Total - - - 956,260 366,775 394,054 549,780 2,913 56 394 Quantities exported as Ships’ Stores to all Parts of the World - - - - 1149802 184,248 206,575 199,900 — — — — Inspector-General’s Office,' Custom House, London, 15 April 1844. William Irving. 0.38. 524' APPENDIX TO REPORT FROM THE Appendix, No. 3 c. Appendix, No. 3 e. Brilish-manufac-tured Tobacco Exported. -— ------------* (1.)—AN ACCOUNT of the Quantity of British-manufactured Tobacco Exported as Merchandise under Drawback to the British Colonies, in each of the Years 1840, 1841, 1842, and 1843 :—And also, an Account of the Quantity Exported as Ships* Stores, in each of the same Years. — British-manufactured Tobacco Exported on Drawback. 1840. 1841. 1842. 1843. Quantities exported from the United Kingdom as Merchandise to the British Colonies ; viz. Lbs. Lbs. Lbs. Lbs. To Gibraltar - - - 6 Sierra Leone and Cape Coast Castle - - 210 — — Island of Ascension - - - - - - 56 East India Company’s Territories and Ceylon - - - - - 664 81 414 12 British Colonies in Australia 2,854 3,972 44 526 British North American Colonies 66,920 76,298 46,148 45,0^5 British West Indies - - - 1,775 296 176 28 Isle of Man - - - - - - - 8 4 Guernsey, Jersey, Alderney, and Sark - - - 120 Total - - - 72,213 80,857 46,790 45,817 Quantities exported as Ships’ Stores, to all'I parts of the World - - - . -j 118,817 118,336 82,559 82,772 (2.)—AN ACCOUNT of the Quantity of British-manufactured Snuff Exported in each of the last Four Years. YEARS. British-manufactured Snuff Exported from the United Kingdom to all Parts. Lbs. 1840 -------- 16,259 1841 -- 11,720 1842 - - 7,258 1843 7,632 SELECT COMMITTEE ON TOBACCO TRADE. 525 Appendix, No. 3 f. AN ACCOUNT of the Number of Pounds Weight of Unmanufactured Tobacco, Manufactured Tobacco, and Snuff, respectively Imported into, Exported from, and retained for Home Consumption, in the Islands of Guernsey, Jersey, Alderney, and Man, respectively, in each Year, from 1840 to 1842 inclusive, showing the Countries from which Imported, the Countries to which Exported, and the rate of Duty charged on that retained for Home Consumption. ISLAND OF GUERNSEY. Countries from which Imported. 18 40. 1 841. 1842. Unmanufactured. Manufactured. Snuff. All Sorts. Unmanufactured. Manufactured. Snuff. All Sorts. Unmanufactured. Manu-facturcd. Snuff. All Sorts. Great Britain - - - Jersey - - - - Alderney - - - - Holland - - - - Belgium - - - - Germany - - - - Denmark - - - - Foreign West Indies - - Lbs. 141,754 19,996 9,900 2,100 Lbs. 20,905 10,556 370 1,200 607 1,220 54 Lbs. 106 , Lbs. 162,659 30,658 370 11,100 607 3,320 54 Lbs. 86,240 13,090 9,838 633 2,493 Lbs. 55,434 5,229 500 2,064 13 254 Lbs. 780 Lbs. 141,674 19,099 9,838 500 2,697 2,506 254 Lbs. 113,863 14,522 784 26,720 6,400 41,561 Lbs. 54,607 10,597 750 3,080 795 Lbs. 212 Lbs. 168,470 25,331 784 26,720 6,400 750 44,641 Total - - ; 173,750 34,912 106 208,768 112,294 63,494 780 176,568 203,850 69,829 212 273,891 Countries to which Exported. 1840. 1841. 18 42. Unmanufactured. Manufactured. Snuff. All Sorts. Unmanufactured. Manufactured. Snuff. All Sorts. Unmanufactured. Manufactured. 1 Snuff. All Sorts. Jersey .... Alderney - - - - France - - - _ Holland - - - - British West Indies - . New South Wales - - Total - - Lbs. 5,712 12,925 9,856 Lbs. 8,871 24,368 4,820 196 Lbs. 448 11 Lbs. 15,031 37,293 4,831 9,856 196 Lbs. 1,419 26,200 7,792 Lbs. 9,535 31,593 Lbs. 672 Lbs. 10,954 57,793 7,792 672 Lbs. 13,088 28,671 10,080 Lbs. 8,358 28,643 2,801 Lbs. i Lbs. 336 ! 21,782 - - 57,314 - - 2,801 112 , 10,192 3,059 3,059 28,493 38,255 459 67,207 j 35,411 41,128 672 77,211 51,839 39,802 3,507 1 95,148 No Duty is chargeable on Tobacco consumed in this Island. Custom-house, Guernsey, 7 June 1844. (signed) John Radford, Principal Officer. C. Anson, Comptroller. ISLAND OF JERSEY. Countries from which Imported. 1 8 40. 1841. 18 42. Unmanufactured. Manufactured. Snuff. Unmanufactured. Manufactured. Snuff. Unmanufactured. Manufactured. Snuff. United Kingdom -Guernsey - -Hanse Towns -Netherlands -Prussia - - Cuba - - - Lbs. 285,746 1,792 33,931 4,238 11,680 Pks. 3 33 Lbs. 15,805 8,311 1,962 208 Pks. 1 16 Lbs. 448 Pks. Lbs. 114,263 786 13,727 Pks. 1 4 Lbs. 15,009 9,335 9,628 1,130 37 Pks. 6 42 Lbs. [p/zs. Lbs. 171,065 13,088 54,614 ip/«. 4 Lbs. 9,563 7,028 3,452 5,124 355 !pfe. 8 3 G3 Lbs. 336 Pfc. 337,387 36 26,341 17 448 - 128,77G 7 35,139 48 - - 1 - 238,767 4 25,522 33G Countries to which Exported. 18 40. 184 1. 1 8 42. Unmanufactured. Manufactured. Snuff. Unmanufactured. Manufactured. Snuff. Unmanufactured. Manufactured. Snuff. United Kingdom -Guernsey - - Hanse Towns -Netherlands - France - - Spain - - Brazil - - Lbs. 8,443 nil. 16,849 957 Pks. 51 Lbs. 150 5,016 Pks. 10 Lbs. 75 3,463 Pks. Lbs. 41,754 10,802 Pks. G Lbs. 1,205 17 Pks. 25 Lbs. 728 216 Pks. Lbs. 8,730 620 Pks. 14 Lbs. 630 Pks. 39 Lbs. 212 1,578 Pks. 26,249 51 5,196 10 3,538 — 52,556 6 1,222 25 944 - 9,350 | 14 630 39 1,790 The packages being principally reported in transitu for Guernsey, the weights have not been ascertained. No duties charged on tobacco at this island. Custom-house, Jersey, 29 April 1844. . (signed) G. Radford, Principal Officer. Jas. Rider, Compt. 0.38. 3 Y 2 526 APPENDIX TO REPORT FROM THE ALDERN EY. COUNTRIES 1840. 1841. 1842. from which IMPORTED. Unmanufactured. Manufactured. Snuff. Unmanufactured. Mauu-factured. Snuff. Unmanufactured. Manufactured. Snuff. Guernsey ------ | Lbs. 13,440 Lbs. 14,896 Lbs. ' Nil. Lbs. 5,600 Lbs. 34,147 Lbs. Nil. Lbs. Nil. Lbs. 44,427 Lbs. Nil. Total - j 13,440 14,896 Nil. 5,600 34,147 Nil. Nd. | 44,427 Nil. COUNTRIES 18 40. 1841. 1 84 2. to which EXPORTED. Unmanufactured. Manufactured. Snuff. Unmanufactured. Manufactured. Snuff. Unmanufactured. Manufactured. Snuff. France ------ Germany - - - - Lbs. 10,236 Nil. Lbs. 20,472 370 Lbs. Nil. Nd. Lbs. 11,177 NU. Lbs. 22,354 Nil. । Lbs. Nil. Nil. Lbs. 14,041 784 Lbs. 28,082 Nil. Lbs. Nil. Nil. Total - - - 10,236 23,842 Nil. 11,177 22,354 | Nd. 14,825 28,082 Nd. (signed) W. Browne. Custom-house, Alderney, .10 May 1844. ISLE OF MAN. YEAR. Manufactured Tobacco, Retained for Home Use. Rate । of Duty. Manufactured Tobacco, Retained for Home Use. Rate of Duty. From what Country Imported. OBSERVATIONS. 1840 Lbs. 50,967 1 s. Gd. p’lb. Lbs. 1,906 Is. Gd. p’ lb. By the 2d clause of sec. 4, of the Snuff from and to foreign 1811 4S,912 ' ditto - 2,200 ditto - Act 3 & 4 W. 4, c. 60, tobacco can only be imported into the Isle of countries,—Nil. 1842 - - - 50,621 ditto - 2,053 ditto - Man from England under licence from the Honourable the Commis- By the 10th sec. of the sioners of Customs. aforesaid Act, tobacco cannot be re-exported from the Isle of Man. N, U.—CO,CCO lbs. weight are allowed to be imported by Licence. Custom-house, Douglas, 29 April 1844. (signed) Thomas Jones, Principal Collector, on leave. George H. Anderson, Comptroller. Appendix, No. 3 g. STATEMENT showing the Comparative Prices, Wholesale and Retail, of Tobacco and Snuff in England and France, referred to in Questions 6S07 and 6808. — QUALITY. Prices in France. Prices in England. t Wholesale. Retail. C Wholesale. Retail. Per lb. Per lb. s. d. per lb. s. d. s. d. s. d. s. d. s. d. Fine - . -^ 4 7 „ 4 — „ 5 - per lb. 4 7 „ | 7 6 to 8 6 10 -to 14 - Snuff - -< Usual consumption -| 2 4 „ 2 4 „ 3 4 „ 2 9 „ } 4 6 to 5 6 6 -to 7 6 Common and inferior, f 13,, 1 3 „ 1 Nothing less 'I Nothing less indigenous growth^ 1 1 » “ 11 „ 1 V 1 1 » । than 4 J. 6 d. J than Gi’. j Fine “ " 4 7 „ 4 1 „ 3 “ » 4 7 „ | 7 -to 8 - 8 - to 10 - 1 Middling - 2 11 „ 2 4 „ 3 4 „ ~ n } 3 2 to 3 6 3 6 to 4 6 Smoking - - < 1 Common - - - 1 5 „ 1 8 „ 3 2 to — 3 6 1 Indigenous growth, C exceedingly ordi-'' 1 1 „ - 11 „ 1 3 „ 1 1 » Nothing less js 6 | nary - - - C “ $ » " 1^ M J than 3 s. 2 J. SELECT COMMITTEE ON TOBACCO TRADE. 527 Appendix, No. 4. CUSTOMS. (1.)—A RETURN of the Number of Persons Convicted before Magistrates for Smuggling, or being concerned in the Smuggling of Tobacco in theUnited Kingdom, distinguishing England^ Ireland, and Scotland, between the 1st of January 1842 and the 1st of January 1843; naming the Places where each Conviction occurred; distinguishing the Cases heard by Magistrates where the Weight has been over Six Pounds, and stating the Weight in both Cases; and also specifying whether the Tobacco seized was Manufactured or was not Manufactured; and also stating the Amount of Fine or Imprisonment imposed in each Case, and whether the Party paid the Fine or suffered the Imprisonment; also the Cost of Maintaining the Prisoners in Gaol.— (Pursuant to an Order of the Select Committee of the Honourable The House of Commons on Tobacco Trade, dated 5th March 1844.) ENGLAND. NAMES of PARTIES. Places where each Conviction occurred. Actual W eight of Tobacco. Whether Manufactured. Where over 6 lbs. Where under 6 lbs. John Roberts - -Eliza Scott - -James J. Ward, alias'^ Jesse Wilson -J Benjamin Jas. Leurs Tiobert Pearn -James Scott - -William Francis -Henry Selden - -George Swainson -James Anderson -George Stevens -John Jones, alias') Frederick Wood - J Joseph Cruise -William Hartman -James Scott - -George Dean - -Joseph Murgetroyd -George Walker -Edward Jones -Patrick Kei lard -James Palmer -William Mitchell -John Weldon - -Joseph Ball - -John Scott - -William Freezor -William Warman -John Jones - -George Borrell -Thomas Evans -Thomas Beaver -James Ward - -James Hadley -Richard Knight -Isaac Bishop - -Thomas Bates -John Thompson -John Smith - -Rebecca Smith -William Knowlden -David Popkiss -John Cooper - -Sarah Saunders -Henry Marshall -John Williams -John Fuller - -William Frances -George Hackett -J. Campbell - -; Villi am Wilson -John Donovan -James Gardner -Ann Driscoll - -Philip Fuller - -Christopher Allen -James Fleming - 0.38. London - - ditto - - ditto - ditto - - ditto - - ditto - - ditto - - ditto - -"I ditto - -1 ditto - -J ditto - - ditto - - ditto - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - . ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - -1 ditto - -/ ditto - - ditto - - ditto - - ditto - - ditto - . ditto - - ditto - - ditto - - ditto - - ditto - - ditto - -1 ditto - .j ditto - . - ditto - - ditto - . ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - . ditto - - ditto - - ditto - - ditto - - ditto - - ditto - . Lbs. oz. 9 0 6 4 49 0 12 0 14 0 38 4 9 4 89 12 53 0 16 0 7 8 1,389 0 7 8 24 8 226 0 40 8 9 0 8 0 10 0 32 0 13 12 46 0 20 0 9 0 9 0 10 8 13 8 Lbs. oz. 2 2 5 8 5 12 1 0 1 12 1 8 4 0 2 0 1 0 2 12 1 0 4 0 1 8 3 0 1 4 5 0 4 0 5 12 2 0 1 12 4 12 4 8 2 0 1 0 3 12 manufactured - ditto - - . ditto - - ditto - - ditto - manufactured - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - manufactured - ditto - manufactured - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - • ditto - - ditto - - ditto - - ditto - manufactured - ditto - manufactured - ditto - manufactured - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - 3^3 Whether Unmanufactured. Whether Fine j . or . > Imprisonment imposed. ’ Whether Fine Paid, or Party suffered Imprisonment. Cost of Subsistence of Prisoners in Gaol. Fine. Imprison- 1 ment. Fine Paid. Imprisonment suffered. £. 5. d. £. 3. d. . . a 100 — — - • imprisoned - . . 10J — — - - - - - ditto - . • . 100 - - - - - - - ditto - - _ _ 100 — - ditto - . . . 100 — - a - ditto - unmanufactured 100 — — - : - a - ditto - • • • 100 — — • _ । 5 - — - a r 100 — — - 1 - — a a - ■ - \ 109 — — - 1 - — a a l 100 — — - - - - imprisoned 100 — - - - - - - ditto - — a • 100 - - - - - - - ditto - - - - 100 - a 3 - - . . w . 109 — — - - - . imprisoned . . . 100 — a. a . - ditto - 100 — — - 2 - — - . unmanufactured 100 — — - . - - impiisoned * . 100 — — — a - . - ditto - 100 — - - - ditto - unmanufactured 100 — — - - - - ditto - . . . 100 — • - a - ditto - - _ _ - 100 — — a 5 - — ' 100 — — - . - - imprisoned ... 100 — — a 2 - — • - _ . _ 100 — — - 10 - — - - 100 — . 5 - — " ” " *1 100 5 - > Nik • - - • 100 - - - - imprisoned - . - — 10 — - - - 10 — • • unmanufactured - 10 - - - - 10 — • • — • m — — - - 2 - — — — . . » 1 — — - 1 — aa * - 100 — — a a imprisoned 100 — — a 5 - — - a unmanufactured 100 - - - - - - imprisoned • • • 2 — — • - 2 - — - - - . . 1 — — - - 1 - — - - unmanufactured 2 - - - “ 2 - ■ “ • - 3 — — - 3 - - - - — — a — 0 — unmanufactured 1 — - - - - 1 - - - - - - . 2 — — - - 2 - — - - 2 — — - . 2 - — * . . 100 — — - 5 — — - - 3 — a 3 - — • * « • 100 — - - a imprisoned - . • a ■ - ditto - . — — 2 - - - - - - - ditto - — 1 — - - - 1 — - - 1 — — • 1 - — . • • — - - - 2 - — — — . m — — — - - 2 — — - - - - » 1 — 1 - — a a - - - - — 10 - - - - - 7 days - ... — a a 2 - — “ a (continued) 5^8 APPENDIX TO REPORT FROM THE NA WES of PARTIES. Places where each Conviction occurred. Actual Weight of Tobacco. Whether Manufactured. Whether Unmanufactured. Whether Fine or Imprisonment imposed. Whether Fine Paid, or Party suffered Imprisonment. 1 Cost of Subsistence of Prisoners in Gaol. Where over 6 lbs. Where under 6 lbs. Fine. Imprisonment. Fine Paid. Imprisonment suffered. Thomas Ivey son John Gillard -Samuel Pilcher Thomas Bryant John Gibbons Christie Weineirick John Hunt William Taylor James Thompson -James Robert Mat-") thews - -/ Robert Boyle Charles Eyer -George Watson Robert Emerson Alfred Jones -Charles Baker John Payne -William Williams -Alfred Jones -William Smith William Thompson George Taylur John Litky James Halfpenny -Samuel Andrews Benjamin Connorton Richard Batten Philip Allan -Albion Allingham -John Jacob Knight -John Bowry -George Renny Samuel L. Kilsworth James Miles -Antonia Penna Henry Page -William Jones John Holman Bartel Ekman Thomas Saunders -James Dawson John Hardee -Isaac Cocks - A sailor (name not J known) - -J Thomas B. Rose William APLean Lewis flyers Emanuel Goldsmith William Serjeant -J. T. W. Bondin -Andrew Scott William Turner Samuel Crawford John Campbell Thomas Driver Daniel Neal -John Barber -William Scotten James Parry -George Langriot William Brinkman -John Gibson -Henry Marks -Robert Martin Andrew Dericks Thomas Jackson James Brown John Reynolds James Fitzpatrick -Joseph Sarp -John Kite John Bessart -Edward Polhill Paulino Galiano Sarah Gregson Albion Allingham -John Match -Samuel Lash - W. Rees C. Oldrieve -John Owen John Roche - David Johnson Richard Shippeck -Enoch Pugh - London ditto -ditto -ditto -ditto -ditto -ditto - -J ditto - -j ditto - ditto - ditto -ditto -ditto -ditto - -J ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto - - ditto -J - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto -’j - ditto - > - ditto -J - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto -J - ditto -J ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto -J - ditto -J Lbs. oz. 9 8 2G 0 8 0 9 • * — 13 0 87 0 12 0 24 0 42 0 12 0 7 0 G 7 G 12 14 0 Lbs. oz. 4 0 G 0 3 8 2 0 5 8 4 8 3 0 4 0 3 0 0 8 2 12 4 8 2 8 3 0 1 8 1 8 1 0 2 0 4 0 5 0 2 8 5 8 3 0 3 0 1 0 4 8 4 0 1 8 3 0 1 8 4 0 3 0 1 8 2 0 0 12 3 0 3 8 1 S 4 0 4 0 4 0 3 8 1 8 2 8 1 8 2 8 3 0 1 0 3 0 2 0 4 0 4 0 3 0 3 0 0 8 3 8 3 0 1 0 1 8 1 0 1 G ' 2 0 5 0 2 4 G 0 manufactured manufactured - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto • ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto manufactured manufactured - ditto - ditto manufactured - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto 4 lbs. ditto - - ditto manufactured - ditto - ditto manufactured - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto 2$ lbs. ditto - ditto - ditto unmanufactured ditto unmanufactured unmanufactured unmanufactured unmanufactured 3 lbs. ditto unmanufactured - ditto - ditto unmanufactured 2J lbs. ditto - : :{ £. s. d. 2 10 - l - - 2 - - 5 - - 1 — — 100 - -100 - - 1 — — 2 - - 1 - -l — — 2 10 -100 - - 1 - -l - - 1 - - 2 - - 1 — — l — — 1 — — 100 - - 1 — — 100 - - 1 — — 1 — — 1 - - 2 10 - 100 - - 1 — — I - - 1 — — 100 - - 1 — — l - - 1 - - 1 - -100 - - - 10 - - 5 -- 5 -- 5 - 1 - - l - - 1 - -l — — 1 — — - •{ 1 - - I — — 1 - -100 - -100 - - 2 10 - 2 10 - 2 10 -l - - 1 — — 1 - - 1 10 - I — ~ 1 — — 100 - -100 - -100 - - 3 - -l 10 - 2 - - I — — 1 month 14 days - 2 months 7 days - 20 days - 7 — - 10 days - 7 days - 7 days - 7 — - 7 1 month 1 —— - 7 days - 14 days - 7 days - 7 — - 7 days - £. s. d. 2 10 - 1 — — 2 - -5 - - 1 - - 1 - — 2 - - 1 - -l — — 2 10 - 1 — --l - - 1 - -2 - -1 — — l - - 1 — — l — — 1 — — l — — I - -2 10 - 1 - -l — — 1 — - 5 - - I — — l - -1 — — l - - - 10 - - 5 -- 5 - l — — 1 - -l - - 1 - - 1 — — l - -1 - - l - - 2 10 -2 10 - 2 10 -1 — - l — — 1 — — l 10 - 1 - -l — — 1 — — 3 - -1 10 - 2 - -1 — — 1 month 14 days - 2 months 4 3 — - 47 days - 7 20 — - 7 — - 2 months 10 days - 4 months 4 months 14 days - 7 — - 20 — - 7 — - 7 — - 7 — - 1 month 1 — - 2 months 2 - - 7 days - 11 days - 7 days - 7 -- - 1 month 12 days - 8 — - 7 — - £. s. d. J Nil. - 8 9 1 17 6 3 15 - 2 1G 3 1 9 41 - 4 41 - 12 G - 4 41 1 17 6 - C 3 3 15 - 3 15 - - S 9 - 4 41 - 12 6 - 4 41 - 4 41 - 4 45 - IS 9 - IS 9 1 17 6 1 17 G - 4 4| - 8 9 - 4 41 - 4 41 - 18 9 - 7 G - 4 4> SELECT COMMITTEE ON TOBACCO TRADE. 53! NAMES of PARTIES. James Welch -Patrick Kelly Charles Austin Patrick Sweeny John Rodgers Richard Patrick Thomas Reitch Lachlan M'Clune -William Wild Abraham Parvant -Charles Irving Edward Jones Thomas Richards -Laurence Garraty -George Gibbs Thomas Miller Samuel Jarvis R. Oxford - -^ J. Graham H. Jackson Joseph Symes Charles Kinner Hugh Kennedy William Covey Alexander Polgasse Johanna Power Arthur Quigly William Hunt Thomas Hancock -James Hunt -Charles Toms W. Shepherd Heath James Cuming James Manamore -John Snell William Morris John Connell -Richard Waning Charlotte Brazier -Nicholas Frances -Daniel Halloran Edward Bunter Gilbert Logan William Lundy George Woolington-William Chope Elizabeth Wheeler • Ann Prince -Francis Thomas Hicks William Mance John Lewis Sarah Barnes -Nancy Underdown -Roger Holmes Pierce Manning George Bryant Ambrose Shergool -Benjamin Hewlett • George Cobby Charles Walker James Williams Edward Rooke W. Robertson -John Gambler Robert Parsons William Evans John Gills -Harriet Norman Jane Carbery George Smart -W. Whitcomb William Mottone E. Brown J. B. Sutton -Hannah Marks Patrick Coster William Henley William Noury James Prouten Matthew Prouten -Robert Robinson -John Spence -Richard Coward Thomas Smith John Robson -William Adam Places where each Conviction occurred. Liverpool -1 - ditto -J - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto Lyme, Dorset"! - ditto - J • ditto Newcastle-up- on Tyne. - ditto - ditto - ditto - ditto - ditto - ditto Penzance Plymouth - ditto -1 - ditto - j - ditto -5 - ditto -J Devonport • ditto - ditto - ditto Stonehouse - Devonport - ditto - ditto - ditto - ditto • - ditto Plymouth - ditto - ditto Stonehouse -1 - ditto -J Plymouth - ditto - ditto -1 - ditto -J - ditto -1 - ditto - > - ditto -J - ditto - ditto Devonport Plymouth Poole -Portsmouth -- ditto - ditto -") - ditto - J - ditto - J - ditto - - ditto - ditto -1 - ditto - / - ditto - ditto - ditto - ditto Sittingbourne -Rochester - ditto - ditto - ditto -^ - ditto - - ditto - J Brighton - ditto -J Yarm -Stockton - ditto -^ - ditto -1 - ditto - r - ditto -J Actual Weight of Tobacco. Whether Manufactured. manufactured - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto 109 lbs. ditto manufactured - ditto - ditto - ditto - ditto - ditto 4 lbs. ditto • manufactured - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto manufactured manufactured - ditto 41b. 14oz. do. manufactured - ditto - ditto - ditto 9 Ibs.manuf. manufactured - ditto - ditto - ditto - ditto - ditto - ditto - ditto ditto - ditto 18G lbs. ditto manufactured - ditto manufactured - ditto - ditto - ditto - ditto - ditto -j manufactured Whether Unmanufactured. 931bs.unmanuf. 6 lbs. unmanuf. unmanufactured unmanufactured 51b. 14oz. unm. 20 lbs. unman. । 41 lbs. unman, unmanufactured unmanufactured ummanufact. < Whether Fine or Imprisonment imposed. Whether Fine Paid, 1 or Party | suffered Imprisonment. Cost of Subsistence of Prisoners in Gaol. £. s. d. 1 - - - 4 4J 3 15 - 3 1 G - 2 7’-- 2 7^ - 2 74 - 3 -- 4 11 - 3 44 - 3 44 - 14 -2 18 - 4 13 -- 10 G 2 G G - 15 G - 7 - 1 1 - 2 1 10 - 2 G G 3 2 -3 2 -3 2- 4 13 — 3 2- - 10 6 3 2-- 3 G 2 5 G 4 G -l 6 -3 15 6 3 - G 3 13 - 3 1S - 3 18 -3 18 - 3 18 -(.VJL’.’I NC(j) Where over 6 lbs. Lbs. oz. 8 - 202 - 2,705 0 13 0 J 8 0 10 0 10 0 6 0 9 0 23 8 36 8 17 0 w o • * • • 25 0 12 0 7 12 9 10 18 0 10 12 12 8 29 0 10 4 16 8 7 8 2G 0 227 - 19 - 23 0 12 0 54 0 7 0 12 0 5,918 0 73 0 Where under G ibs. Lbs. oz. 3 8 5 0 2 0 3 0 4 8 3 0 0 8 2 0 4 8 5 0 2 8 5 0 3 0 5 0 0 13 0 14 1 8 4 0 0 12 3 4 3 10 1 0 1 4 3 8 2 11 3 3 4 0 2 6 1 13 5 0 4 0 2 8 2 8 4 12 2 15 1 0 Fine. £. s. d. 1 — — l - - 2 10 - 5 - - 100 - - 2 10 -5 - - 1 - -l — — 2 - _ 2 - - 1 — — 100 - -100 - -100 - -100 - - 100 - - - 10 -- 10 - 2 - -100 - -100 - - 3 - -100 - - 100 - -100 - - 100 - -100 - -100 - - - 10 -- 10 - - 12 -2 - - - 10 - - 10 -1 — — - 10 - 100 - -100 - -100 - - 4 - -100 - -100 - - 1 - -l — — - 10 - - 10 -100 - -100 - -100 - -100 - -100 - - - 10 -100 - -100 - -100 - - 2 - -100 - - 3 10 G - 2 G - 2 G 2 10 -- 10 6 ( I - - 2 - - 25 - - 3 - -100 - -100 - -100 - - too. - - - 10 -100 - -100 - -100 - -100 - - Imprisonment. 7 days - • * • w • * * • • • G months G — C — G months G — Fine Paid. £. s. d. 1 - - 1 2 10 - 5 - - 2 10 -5 - - 1 — — l - - 2 - - 2 - - 1 — — 10 - - 2 - -l — — 2 - -3 - - 2 - - - 10 - - 12 - 2 - - - 10 -l — — - 10 - 4 - - 1 - - 1 — — - 10 - - 10 - - 10 - 2 - - 3 10 6 -26 - 2 6 2 10 -- 10 G 1 — — 2 - - 25 - -3 - - - 5 - 25 - -- 10 - Imprison- , ment I suffered. I 32 days - 7 — 4 months 6 — 6 ,~ imprisoned 7 days - 7 — 7 — 8 — 11 — 9 — 9 — 1 month 4 months G — 3 weeks 3 months 1 month 2 weeks G — 1 month 4 months 2 — 3 — 4 — 4 — 4 — 6 — 4 — 3 weeks 4 inontlrs 1 week - 14 days. 3 months 4 months 4 — 4 — 4 — 4 — 1 month. 1 — 1 — 5} months. 3 months, 3 — 3 — 3 — 532 APPENDIX TO REPORT FROM THE NAMES of PARTIES. Ann Willis John Elliot -James Smith -William Basset Isaac Lowes -William Rackley -James Johnson John North -Ralph Smith -Richard Hewett R. A. G. Leighton -John Pearson -Albert Winter William Brooke Arthur Cox Henry Yeo Thomas Newport -James Harvell James Knight John Mel borne Elizabeth Cox John Ford Alary Stone -Matthew Studley James Porter -David Marsh -Susan Pearce - J. Kens - - - S. Laine S. Laine, jun. E. Ditchain William Thain James Johnson Places where each Conviction occurred. Hartlepool Sunderland -I - ditto - J - ditto - ditto - ditto -1 - ditto - - ditto - ditto -I - ditto - J - ditto - ditto - ditto -I - ditto - J Southampton -- ditto - ditto - ditto - ditto Melcombe Regis - ditto - ditto - ditto Melcombe Regis Dorchester -I - ditto -j - ditto Yarmouth - ditto -"j - ditto - \ - ditto - J - ditto -I - ditto - j Actual Weight of Tobacco. Whether Manufactured. ■ • •• • manufactured - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto Whether Unmanufactured. unmanufactured Whether Fine or Imprisonment imposed. Whether Fine Paid, or Party suffered Imprisonment. Cost of Subsistence of Prisoners in Gaol. £. s. d. 7 7 8£ 2 5 5 2 5 1 - 10 1 2 5 9 2 5 9 2 5 9 2 5 9 2 5 9 2 5 9 17- 1 7 -- 12 -- 12 - - 14 -3 4 6 3 4 6 3 5 - Where over 6 lbs. Lbs. oz. 28 0 15 0 93 0 68 0 11 0 19 0 28 0 17 0 40 0 40 0 33 0 6 8 Where under 6 lbs. Lbs. oz. 6 0 2 0 1 0 2 0 2 0 4 4 4 0 5 12 0 8 0 8 1 0 Fine. £. s. d. 100 - - <100 - - <100 - -100 - - (100 - -)100 - - 1100 - -1100 - -Zioo - -1100 - - 100 - -100 - -<100 - -<100 - - 100 - -100 - - 100 - -100 - - 1 12 6 - 1 -- 5 - 15-2 - -<100 - -<100 - - 100 - -- 5 - 1 - - ■ ■{ Imprisonment. 4 months 4 months Fine Paid. £. s. d. 1 12 6 — 1 — - 5 - - 5 -l 5 - - 5 - 1 — — Imprisonment suffered. 15 months; still in gaol. 4 months 4 27 days -4 months 4 — - 4 — - 4 — - 4 — - 4 — - 2 mo.&lOda. lmo.&17 da. 1 month 1 — 6 — 6 — 6 — 6 — 28 days 129 — 129 — 130 — 4 months. 4 months. England, 1842-43.—Number of Persons Prosecuted and Convicted - - • - 430. IRELAND. Samuel Mackay Belfast 4 0 manufactured i — 5 — 5 William C. Harper - - ditto - - 3 0 - ditto - - 2 G - — 2 6 Sarah Kelly - - ditto - • 3 8 - ditto - - - 2 G - - — 2 G Carl Nighma - - ditto 2 8 - ditto - 5 - Isabella Clark - ditto - 2 S - ditto - 2 G - - — 2 6 James Ken - ditto 5 8 - ditto - -26 - - — 2 6 James Cochran - ditto 3 10 - ditto - - 6 - - — — G Henry Eccleston - ditto 6 0 - ditto - 10 - - — 10 — Wiiheim Fak - - ditto f - 2 6 - — 2 6 Lovi Martcnsen - ditto 8 - ditto - <-26 — 2 G Garritt Vrydray - ditto <-26 - - — 2 G Hugh Orr - ditto G 0 - ditto 100 - - - 25 — — John M'Donnoll - ditto 1 8 ditto - - - - 2 G - - — 2 6 John Alaoney - - ditto • - - 3 8 - ditto - - - - 2 6 - - — 2 G William Roddey - ditto - - 2 8 - ditto - - - - 2 6 - - — 2 6 William Fisher - ditto 10 4 - ditto 100 - - - 25 — — William M'Gee - ditto - - - 4 0 - ditto - - - 5 - - - — 5 — Ann Bennett - - ditto 3 12 - ditto - - - G - — — G Ann Donelly - - ditto 3 8 - ditto - - 10 - - - — 10 — James Mouldon - ditto - 3 4 - ditto - - - 5 - - - — 5 — Robert Hobbison - ditto 2 8 - ditto - • - - 5 - - - — 5 — John Fitzgerald John Fitzgerald, jun. Cove Cork - ditto 93 0 - - - ■ - unmanufactured <100 - - <100 - - - - - 121 days 121 — 2 James M‘Masters - - ditto G 0 manufactured - - 5 - - • - - • 30 — Thomas Austin - ditto -\ - ditto ^ 1 - - - - 1 — — Johanna Pinkey - ditto 1 8 < - 5 - - 3 — 5 — Daniel Morgan Dublin - 4 0 - ditto - 10 - - • — 10 — John Monshell - ditto - 20 0 - ditto - • - - • 22 days - - 22 days. John Sangster - ditto -1 - ditto poo - - - - 25 — — 1 month. John M‘Dougal - ditto 1 100 - - - - - G months 3 Henry Thorn Limerick rioo - - - - - - 4 — Thomas Crechan - ditto 114 - ditto J 100 - - - - - - 4 — Michael Brazill - ditto poo - - • - • 4 — Thomas Enright - ditto -J 1100 - - - - - - 4 — Patrick M'Namara - - ditto - G 0 - ditto - 5 - - - ■ — 5 — John Keane -Michael Reidy - ditto - ditto A •j 15 0 • - ditto - - - - <100 - - I 100 - - - G weeks. 1 month. George Stephenson - - ditto -i 5 o - ditto - ditto - ditto Downpatrick - ditto - J - ditto -J New Ross Sligo ditto Waterford - ditto ditto - ditto • ditto - ” - ditto - ditto - ditto - ditto - ditto - ditto Actual Weight of Tobacco. Whether Manufactured. manufactured - ditto manufactured - ditto - ditto - ditto - ditto manufactured - ditto - ditto - ditto - - ditto Whether Unmanufactured. unmanufactured unmanufactured Whether Fine or Imprisonment imposed. Whether Fine Paid, or Party suffered Imprisonment. Cost of Subsistence of Prisoners in Gaol. £. s. d. 1 - lit I? 9 2 Where over 6 lbs. Lbs, oz. 20 0 43 0 1,122 0 9 0 28,620 0 12 0 106 0 Where under 6 lbs. Lbs. oz, 4 0 3 0 1 8 2 8 2 4 1 12 3 4 Fine. £. s. d. 100 - -100 - - ]100 - -JOO - - 100 - -poo - -poo - -1100 - -100 - - 5 - -- 5 -- 5 -- 5 - 1 — — - 10 -1 — — 100 - -100 - - Imprisonment. released pei imprisoned - ditto -- ditto -- ditto - Fine Paid. £. s. d. 2 - - 2 - - 2 - - 2 - -r Board’s On - 5 - - 5 -- 5 - l — — - 10 - l — — 50 - - Imprisonment suffered. ler. 4 months. 4 — 4 — 2 m. & 5 d 1 month. imprisoned - ditto -- ditto -- ditto - 6 months. Ireland, 1842-43.—Number of Persons Convicted - - - 61. SCOTLAND. George Hoffman Aberdeen 0 12 manufactured _ _ _ - 15 - - 15 - John Cruickshank - Stonehaven - 1 0 mom unmanufactured - 10 - - 10 - Isabella Wiseman - Peterhead 4 0 manufactured • * * 1 — — 1 — — Laurence Thomson • Aberdeen 2 0 - ditto 11- 1 1 - Gordon R. Baxter - Dundee 44 0 • * - ditto 100 - - 25 - - John French - Glasgow 9 0 • • - ditto oom 100 - - - - * • 16 days - - 6 - Benj. Wheelwright - ditto - 22 0 — •• - ditto mm* 100 - - - • 5 — — 34 — - 12 9 James Clerk - - ditto - 26 - - ditto 100 - - 25 - - James Tait - ditto - 9 0 - ditto 100 - - 69 ~ 16 3 James Mann - Falkirk - 2 12 - ditto * w • imprisoned B B imprisoned. Peter Dew ditto - 0 4 - ditto a - - ditto - - B - ditto. Thomas Wallace Greenock 1 0 - ditto m w m 25 - - 25 - - and other goods. George Bannerman ditto - / 100 - - 100 - - Tilth, days. John M'Murdie ditto - 100 - - 1 27 John Jamieson ditto - 100 - - 1 27 James Scoulan ditto - 100 - - 1 27 David Wright ditto - 100 - - b • - 1 27 Daniel M'Kinnon - ditto - 100 - - - 1 27 David M'Murtie ditto - 100 - - — — * • 1 27 William Thomas ditto - 100 - - - B 1 27 Archibald Weir ditto - 164 0 - ditto 100 - - — B 1 27 S 15 15 ^ James Kennedy ditto - 100 - - - a 1 27 Christ. Rathsmithson ditto - 100 - - - - 1 27 James Ward - ditto - 100 - - • a 1 27 Daniel Sinclair ditto - 100 - - — a * •• 1 27 John Allan ditto - 100 - - - 1 27 Alexander Brown - ditto - 100* - - * a * * 1 27 George Blain - ditto - 100 - - a — 1 27 J Hamilton Blair ditto - \ 100 - - • * 4 3 2 6 6 Donald M'Kellar - ditto - 18 0 - ditto * * V 100 - - - • * 2 months 12 6 Daniel Fraser - ditto - 5 0 - ditto . . B I — — • 1 - - Magnus Park ditto - 15 8 - ditto - B . 100 - - • 10 - - 8 days - - 3 - John Stewart - ditto - 20 0 - ditto 100 - - v B 50 - - Thomas McIntosh - Leith - -J - 10 6 - 10 6 John Hay ditto - -J 1 0 - ditto - 10 6 B — - 10 6 Thomas Hilap Ja-\ mieson - -/ ditto 9 8 — — - ditto 100 - - • - 30 days - - 11 3 William Nesbitt Lerwick 51 0 - • - ditto ... j 25 - - • 25 - - Scotland, 1842-43.—Number of Persons Convicted - - - 37. 16 April 1844. (signed) J, G, Walford, Solicitor for the Customs. O.38. 3 z 2 534 APPENDIX TO REPORT FROM THE (2.)—A RETURN of the Number of Persons Convicted before Magistrates for Smuggling, or being concerned in the Smuggling of Tobacco, in the United Kingdom ; distinguishing England, Ireland, and Scotland, between the 1st of January 1843 and the 1st of January 1844; naming the Places where each Conviction occurred; distinguishing the Cases beard by Magistrates where the Weight has been over Six Pounds, and stating the Weight in both Cases; and also specifying whether the Tobacco seized was Manufactured or was not Manufactured ; and also stating the Amount of Fine or Imprisonment imposed in each Case, and whether the Party paid the Fine or suffered the Imprisonment; also the Cost of Maintaining the Prisoners in Gaol.— (Pursuant to an Order of the Select Committee of the Honourable The House of Commons on Tobacco Trade, dated 5th March 1844.) ENGLAND. NAMES of PARTIES. Places where each Conviction occurred. Actual Weight of Tobacco. Whether Manufactured. Whether Unmanufactured. Whether Fine or Imprisonment imposed. Whether Fine Paid, or Party suffered Imprisonment Cost of Subsistence of Prisoners in Gaol. Where over 6 lbs. Where under 6 lbs. Fine. Imprisonment. Fine Paid. Imprisonment suffered. Henry Baker -Henry Tyler -George Sykes William Jackson Edward Polhill Alexander Buchanan William Gayford -John BarnettStone -David Cardozo • John Harvey -George Moles Michael Connor Thomas Grimwood -Marie Bartoz -William Ferguson -Edward Jones Robert McInnis Thomas Jones John Witchello Carl Mailer -Robert Bruce Robert Bailie George Baker John Allan David W. Jeremy -Edouard Morew John L. Foush William Grainger -Thomas Manchester Benjamin Laundry -Catherine Walter -George Smart John Gilbert -Percival Palmer John Gibbons Frederick Bolshaw -John Jackson John Branford Isaac Darley -Thomas Mason Edward Tresting James Savage Chapman Corking -Eliza Lewis * Joseph Bullman ■William Robertson • William Howes Peter Campion John Glenfield Jesse Wilson James Bevis • John Paul Henrick Otaspare -Christian Venerick -Joseph Sims -Samuel Mills Mary Camerand John Charnock Edward Reynolds -Thomas Gravett John Goffin -John Fall George Taylor Thomas Fall -Mary Duggan Robert Evans Thomas Higgins John Simon Boguish Thomas Strutton John Gaffin - London ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto - -"I ditto - -/ ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto - A ditto - -J ditto -ditto -ditto -ditto -ditto -ditto -ditto - -"| ditto - -I ditto - -J ditto -ditto -ditto - -^ ditto - -j ditto -ditto -ditto -ditto -ditto • ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto -ditto - Lbs. oz. 8 8 23 0 8 0 122 0 11 8 7 8 55 0 38 0 7 0 40 0 8 0 9 0 99 0 9 0 6 12 11 4 11 8 15 4 15 4 21 0 27 0 21 0 8 0 22 8 8 0 15 8 27 0 8SG 0 G 8 15 -38 - 4 0 2 0 1 0 9 0 10 8 25 0 13 10 13 0 18 8 1G 0 Lbs. oz. 3 0 2 4 3 0 4 2 0 1 6 5 0 3 0 1 12 2 8 1 12 5 0 2 4 1 8 6 0 2 0 4 0 1 0 0 14 3 8 2 0 1 13 5 0 4 0 manufactured manufacture^ - ditto - ditto - ditto - ditto - ditto - ditto manufactured - ditto manufactured - ditto - ditto - ditto - ditto « ditto manufactured - ditto - ditto - ditto - ditto - ditto manufactured - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto • ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto unmanufactured • - • unmanu.actured unmanufactured unmanufactured - ditto - unmanufactd -| £. s. d. 100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - - 23 10 3 100 - -100 - -100 _ - 3 - -100 - - 1 - -l 5 -1 — — 100 - - 2 _ -100 - -100 - -100 - - 1 - -l — — 5 - -1 10 -1 - -2 10 -2 10 -2 10 -l - -2 - -l — — 1 - -l 10 -1 — — 3 - -2 - -1 10 -100 - - - 10 -100 - - 1 10 -2 - -5 - -1 - -2 - -2 - - £. s. d. 10 - - 25 - -2 - - 10 - - 5 - - 10 - - 3 - - 1 10 - 3 - - 2 - - 5 - - 2 - - 1 5 - 1 — — 2 - - 1 - - l 10 - 1 — — 2 10 - 2 10 - 2 10 - 1 — — 2 - - 1 — -• l — — 1 10 -l - - 2 - - 5 - -- 10 - 5 - -1 10 - 2 - - 1 - - 2 - - imprisoned. imprisoned. imprisoned. imprisoned. imprisoned. - ditto. - ditto. - ditto. imprisoned. - ditto. - ditto. - ditto. imprisoned. - ditto. - ditto. imprisoned. - ditto. - ditto. - ditto. imprisoned. - ditto. imprisoned. 3 weeks, imprisoned 14 days - imprisoned imprisoned - ditto -- ditto -7 days imprisoned 14 days - 7 days - 1 month - 14 days - £. s. d. 2 3 0 > - nil. SELECT COMMITTEE ON TOBACCO TRADE. 535 NAMES Places where Actual 5 Tob Veight of acco. Whether 1 Whether Whether Fine or Imprisonment imposed. Whether Fine Paid or party suffered Imprisonment. Cost of Subsistence of of PARTIES. each Conviction occurred. Where over 6 lbs. Where under 6 lbs. Manufactured. Unmanufactured. Fine. Imprisonment. Fine Paid. Imprisonment suffered. Prisoners in Gaol George Bartlett John Siddle -Thomas Wilson Thomas Paul -Alexander Storer John Wills -Thomas Firm -Gustaf W. Invenius Joseph Walker Charles Henri George Bennett Thomas Clark Henry Jones -Luke Searle -John Johnson David Reece -Samuel Lash -George Admans John Crabtree Carl Reekman , 'Ihomas Robson Walter Smith James Cullingham -Samuel Willingham -Donald Macdonald -Thomas Higgins Pierre Blonder Henry Wilson Alexander Johnson -Charles Stewart George Evans -John Frazer W. D. Carties Lawcey McKenzy -Samuel Smith Joseph Brown Edward Bracebridge James Brown -John Castle -Isaac Manning William 'I homas Edward Mouren Porlius Volium Sam. Whittingdon -Juan Ant. Astigne -John Intire -Charles Storey Mathias Mass Nicholas Renier Antonio Viton William Williams -Henry Andrews John Stone W. Brown Hartman Bastian James Killey -George Watson John Ballentine Carl Mailer -David Price -Eliza Jones -Henry Gore - Thomas Martell Stephen Hoskins W. Currin W. Reed A. Wallace -W. Perkins S. Simms A. Montgomery J. Jarvis John White Berry Avery -George Slocombe -William Harvey James Stokes - James Clark -Henry Brignell Isaac Saunders Shepherd Pope Adam Pope -John Laurence John Polhill -William Ditton Stephen Miller G. Kelland 0.38. London - ditto -"] - ditto - J - ditto - J - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto . "1 - ditto - J - ditto _ J - ditto - ditto - ditto - ditto - ditto - ditto - ditto “ \ - ditto “ J - ditto - J - ditto - / - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto _"| - ditto “ J - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto Arundel - ditto Bristol - J - ditto - J - ditto - ditto - ditto - ditto - ditto Louth Barnstaple - ditto Colchester Newport, L of Wight. Dover -I.ydd - -'| - ditto - I - ditto -J Folkstone -I - ditto - I - ditto -J Lydd - -5 - ditto -/ Paignton, Dartmouth. Lbs. oz. 8 8 not kn 11 - 6,174 0 488 0 26 0 15 0 101 0 38 0 7 4 671 0 65 0 8 0 6 8 8 0 27 0 64 0 Lbs. oz. 4 0 5 0 6 0 2 8 own 1 10 1 0 2 4 6 0 2 0 0 6 4 8 3 8 1 0 1 12 6 0 J 8 1 10 0 4 0 8 1 0 5 0 4 8 2 4 3 S 1 0 2 0 2 0 2 4 1 5 0 13 1 8 1 8 1 12 1 11 1 15 1 0 2 12 5 0 2 4 3 0 3 0 2 7 1 12 2 0 1 10 6 0 5 8 1 14 0 12 0 11 3 5 0 4 and other articles 4 8 2 8 67 0 2 12 manufactured - ditto - ditto - ditto - ditto - ditto - ditto - ditto manufactured - ditto «» ditto - ditto - ditto - ditto - ditto manufactured - ditto - ditto - ditto - ditto - ditto - ditto manufactured - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto manufactured 5 lbs. ditto - manufactured - ditto - ditto - ditto - ditto manufactured manufactured - ditto - ditto - ditto - ditto - I 3 z 3 unmanufactured unmanufactured - ditto unmanufactured - ditto - 1 unmanufactured 21 lbs. ditto - ^ unmanufactured - ditto - ditto unmanufactured I £. 5. d. 2 10 -2 - -1 — — - 15 -1 19 2 2 - -l - -2 - -3 - -1 - -1 - -1 10 -- 7 -- 5 -2 - -2 - -1 — — l — — 2 10 -I — — 100 - - 1 — — - 5 -2 - -l - -2 10 -1 5 -- 10 -n - - 1 - -1 10 -- 10 -- 1 -2 - -l - - 2 - -l 10 -- 10 - 4 - -1 10 -110-1 - -- 10 -- 10 - - 10 -4 - -3 - - 5 - -- 10 -l 10 -5 — - 100 - -100 - -too - -100 - -- 12 -100 - -100 - - 19 19 -100 - -100 - -100 - -100 - - 1 — — 100 - - 100 - -100 - -100 - -too - -100 - -100 - -100 - - - 5 -100 - - : 5 2 10 - 2 - - 1 — — - 15 - 1 19 2 2 - -l — — 1 — — l - - - 7 -- 5 - 2 - - 2 - -l — — 1 — — 1 - - 2 - - l — — - 5 - 1 — — 1 5 -- 10 - - 10 -1 — — l 10 -- 10 - l — - 2 - - 2 - -2 - - l 10 -- 10 - - 5 -4 - - l 10 - 1 — — - 10 - - 10 -- 5 - - 10 -. 4 - - 3 - -2 - - - 10 -1 10 ^ 1 - - 2 - -2 - -- 12 - 4 19 9 5 - -100 - -100 - - 1 - - — 5 — - - > 21 days 21 — 10 days 14 days 1 month imprisoned 1 month 1 — 13 days 13 — 10 days 10 days 1 month 21 days imprisoned ditto 4 months 2 — 10 months imprisoned. ditto 6 months 6 — 6 — imprisoned ditto ditto imprisoned ( £. #- d. } Nil. 7 11 - - 3 - 3 1 - continued) 536 APPENDIX TO REPORT FROM THE NAMES of PARTIES. Places where each Conviction occurred. Actual Weight of Tobacco. Whether Manufactured. Whether Unmanufactured. Whether Fine or Imprisonment imposed. Whether Fine paid, or Party suffered Imprisonment. Cost of Subsistence of Prisoners in Gaol. Where over 6 lbs. Where under 61bs. Fine. (Imprisonment. Fine Paid. Imprisonment suffered. Wm. M. Barratt Thomas Causley Jno. Dixon Joseph Turler James Bryant Henry James Matthew Sharrock -James Tregido Joseph Trelour Edward Toms Sarah Hayes -Eliza Fox William Hall Jno. Thomas -Richard Libby David John -Thomas Jones James Toms -William Fogg Richard Scantlebury Edwin Merrett Jno. Preece -James Keen -George Peerless Stephen Goodwin -Jno. Dunn Joseph Edwards Thomas Wild Benjamin Points James Chimall Jno. Somerway Jno. Topson -W'illiam Bartlett Joh. Myall Henry Hal fare Henry Dealey Jno. Gibben -Peter Clark -Jno. Gregory -Robert Brown Thomas Glenton Natali Radimare Gerrit J. Smid Frederick Bramer -Henry Clotream L. J. Winkel -SwertArsers -James Frazer -Jno. Longran Peter Christensen -Jno. Lumley -August Lebressley -James Smith -Louis Moller -F. B. Hatzoun Michael Jordon Jno. Evans Robert Morrison Charles Dunderdale Francis Allan Jacob Brown -Christopher Fowler -Jno. Jones Jno. Smithson Samuel Stephenson Peter Berwick Geerit Peterson Frederick Quoff Jno. Turpin L. Assmusgen Martin Elliott Charles P. Tullman Elias Janson -Nicholas Bagge William Smelt Peter Segart -Adolph Unruh Jno. Graves -Manders Williams -George Boyden David Leach -Thomas Hickson Joseph Ellis -Christian Jacob Richard Johnson Crie Maisman David Parkinson William Thompson Exeter - -A ditto - A ditto - -J Falmouth -5 ditto - -J ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - Sittingbourne Fowey - Gloucester ditto - Giimsby -J ditto - - [ ditto - - r ditto - -J Harwich ditto -ditto -ditto -ditto - -1 ditto -ditto -ditto - - } ditto -ditto -ditto - -J ditto - -") ditto -ditto - Hull . ditto ditto ditto ditto ditto ditto - . ditto ditto ditto ditto - - 1 ditto ditto ditto ditto ditto ditto ditto ditto ditto ditto ditto ditto ditto - -1 ditto - -/ ditto - -^ ditto - -J ditto ditto ditto ditto ditto ditto ditto ditto - -^ ditto - -J ditto ditto ditto ditto ditto ditto ditto ditto ditto ditto ditto ditto Lbs. oz. 9,471 0 29 0 60 0 397 0 41 0 16 0 9 0 66 0 24 8 4,154 0 7 4 16 0 7,222 0 6,153 0 479 0 12 8 11 0 16 0 16 0 58 0 59 0 11 0 12 0 31 8 Lbs. oz. 3 0 4 0 4 0 3 0 6 0 4 8 4 0 2 0 6 0 4 0 3 0 5 8 1 0 1 13 2 0 2 0 6 0 2 0 2 0 1 0 1 0 1 0 1 0 3 0 1 0 1 0 1 0 2 0 2 0 1 8 2 0 2 0 1 0 4 0 2 0 1 0 2 0 2 0 1 8 2 0 I 0 2 0 1 8 1 0 1 8 0 8 5 0 1 0 manufactured - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto • ditto - ditto - ditto - ditto - ditto - ditto - ditto manufactured manufactured - ditto - ditto - ditto 1,029 lbs.man. 9161bs. manu. manufactured - ditto - ditto manufactured - ditto manufactured - ditto - ditto manufactured manufactured - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto 54 lbs. manu. manufactured - ditto manufactured - ditto - ditto manufactured - ditto - ditto - ditto - ditto - ditto - ditto manufactured - ditto - ditto - ditto - ditto unmanufactured 6,193 lbs. unman. 5,237 lbs.unman. unmanufactured unmanufactured unmanufactured unmanufactured 4 lbs. unmanu. unmanufactured unmanufactured unmanufactured unmanufactured- £. s. d. 100 - -100 - -100 - -100 - -100 - -100 - - - 2 6 - 2 6 - 4 - 613 - - - 2 6 100 - -100 - - - 12 -- 2 6 — 1 — 25 - - 2 - -2 2 -17- 8 5 4^ 100 - -100 - -100 - -100 - -100 - - 1 - -1 — — - 5 - - - < 25 - -- 10 - 1 - -l - - 1 - -1 10 -- 15 -- 15 -- 10 -- 10 -- 15 -- 10 - - 15 -- 15 - 1 — — l 10 -- 10 - 5 13 4 100 - - 1 — — 2 - -1 — — 100 - -100 - - - 15 -- 15 -- 10 - 1 — — 1 — — l - -- 10 -15- - 5 -- 10 -3 16 -- 7 6 - 10 - 6 months 6 — - 6 — - 6 — - 6 — - 6 — - 6 — - 6 — - 6 — - 6 — - 6 months 6 months 6 — - 6 months 6 — - 6 months 6 months 1 month - £. s. d. - 2 6 25 - -- 2 6 - 12 -- 2 6 - 1 - 25 - - 2 - - 2 2 -17- 8 5 4| 1 — — l — — - 10 -l — — 1 — — l - - 1 10 -- 15 -- 15 - - 10 -- 10 - — 15 — - 10 - - 15 -- 15 - l — — 1 10 -- 10 - 5 13 4 100 - - - 5 - 1 - - 2 - -l — — 5 - - 5 - -- 15 - - 15 -- 10 - 1 - -1 - - 1 — — - 10 -15- - 10 -3 16 - - 7 6 - 10 - 6 months') 4 I 4 J 1 month. 1 — 4 months. 1 week. 1 — 9 months. 3 months 3 — - -> 4 months 6 — - 6 — - 4 — - 6 — - 3 months 3 — - 3. — - 3 — - 3 — - 3 — 3 — . 3 — - 3 — - 3 — - 5 weeks - 4 months 4 months 4 — - 4 months 4 — - 6 months G months 1 month £. s. d. 10 13 - 2 5 6 2 5 6 Nii. SELECT COMMITTEE ON TOBACCO TRADE. 537 NAMES Places where Actual Weight of Tobacco. Whether of PARTIES. each Conviction occurred. Where over 6 lbs. Where under 6 lbs. Manufactured. Joseph Walgreu - John Scott - - John Barry - - Alatthew Wilheim -John Guild - - Peter Edwards - John C. W. Fane -David Ford - - James Barney - Henrick Burmaster -Edward Guders - Anders Wollin - Samuel Mullett - John Hey - - John Michael - - Lewis Evans - - Patrick Sheals - Thomas Simpson -Hugh Andrews - Henry Jackson - Henry Brennin - Hill Forrest - - John Wainwright -Robert Griffiths - Benj. Llewellyn - Michael Joseph - Money Carthannes -John Collins - - John Kelly - - James Downey - Charles Knowles -Edward Dillon - Thomas Fraser - Duncan M‘Entyre -Barthol. Deginan -William Young - James Tonkin- - Ottes Randall - William Tear - - Alexander Benavalo Thomas Arkwright - John Collins - - Henry flyers - - James Robinson - Heary Jones - - Emanuel M‘Carthy - John Orme - - Thomas Hare - - Samuel Kennedy - Beter Burdon - - Matthew Christianson Arnard Rodick - Mary Downey - Ann Dinkley - - William Nordan - James Robinson - Alexander M4Arthur Joseph Hampson - William Brown - John Thomas - - George Irvin - - John Quick - - Robert Anderson - 1 homas Hajan - Emanuel Nicholson -Patrick Murray - Isaac Shepherdson - John P. Sherlock - Joseph Young - Edward Wilson - Thomas Henn - - Francisco Llewello - John Castanio - Peter Connor - - Thomas Hey - - Cornelius Borneo - George Lowney - George Dodd - - May Williams - George Timins - James Johnson - William Smith - James Walker- - Jay La Costa - - Stephen Fletcher - William Rigg - - Frederick Elias - Alexander M'Coy - Hull -ditto -ditto • ditto -ditto -ditto -ditto - ditto - ditto - ditto - ditto - ditto - Ipswich Liverpool - ditto - ditto •• ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto Manchester Liverpool - ditto - ditto - ditto - ditto - ditto - ditto - ditto .- ditto ’- ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto -\ -J \ -J -'1 -J 0 Lbs. 87 7 9 16 8 136 182 38 13 47 100 14 8 28 10 24 11 37 27 19 9 7 14 67 16 os. 0 0 0 0 0 0 0 0 0 0 0 0 8 0 8 0 8 0 0 0 0 0 0 0 0 Lbs. oz. 1 0 1 0 1 8 5 0 1 0 5 8 3 8 4 8 4 0 2 8 3 0 3 0 4 0 2 0 3 0 3 0 2 8 3 0 1 0 2 0 5 0 3 0 2 0 5 8 4 0 1 8 6 0 0 12 3 0 2 0 1 8 0 12 3 0 6 0 3 8 0 12 1 0 1 0 2 8 3 8 4 0 4 0 1 0 2 0 5 0 1 0 3 0 5 8 4 0 2 0 3 0 3 4 3 0 4 0 4 0 5 0 2 0 3 0 1 8 manufactured - ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -9 lbs. ditto -manufactured - ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto - manufactured - ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto -- ditto - - ditto - - ditto -- ditto -- ditto -- ditto -- ditto -- ditto - - ditto -- ditto -- ditto - 9 lbs. ditto -manufactured - ditto -- ditto - 0.38. Whether Unmanufactured. Whether Fine • or Imprisonment imposed. Whether Fine Paid, or Party suffered Imprisonment. Cost of Subsistence of Prisoners in Gaol. Fine. Imprisonment. Fine Paid. Imprisonment suffered. £. s. d. £. s. d. £. s. d. - — 1° — 10 nil. r- 6 months 4 months. V 6 — 4 — 15 15 15 15 b 15 15 - - - 100 - — — — 25 — - - - - 6 — - - 4 __ - - - - 6 — - - 4 — 2 — 2 — 10 10 - 25 — — - - 25 — - 100 — - - - 5 — 3 16 6 - - - 2 10 — - - 2 10 - - - - 2 — — - - 2 — — - — 2 — — . 2 — 100 — - _ - 4 — 3 15 - - - - - 10 days - • - 10 days - - 6 3 - - - 2 •— — • • 2 — — 1 1 — _ 7 — - 7 — 4 4 2 - 100 — - - 10 — — 23 — 14 di 4 lbs. unmanfd. 14 16 6 - - 14 16 6 - - - 3 — — - - 3 — — • 5 — — 5 — — - - - - - 7 — - - 7 — — 4 di - - - 1 — — • - 1 — — - - - 1 — — - — 1 — — • - - 1 — — - - 1 — — 1 — • — 1 — - - - 7 — - 7 — 4 di - - 100 — — - - 4 months 3 15 - 100 50 — - 100 — — - - 20 11 days - 6 !0i unmanufactured - 11 — - - 11 — 6 10i - - - 100 — — - • 10 — - 8 — — 5 f5 I5 — 5 - 100 — - - 20 — 7 — 4 di - - 1 5 — 1 5 - - - - 14 — - - 14 — 8 9 - - - 100 — - - - - - 75 — 2 6 10i - — - 1 — — • .. 1 — — - • - - 7 — - - 7 — — 4 di - - - - - 21 — - - 21 — — 13 ii « — - 1 — — - - 1 — — a. 1 1 — - - 100 — — - - - 3 months 2 16 3 - - - 100 — — - - - - 3 — 16 - - - 5 — — - - 5 — — - 2 — — — — 2 — - - - - - 7 — - - 7 days - 4 di w - - 1 — — - - 1 — — - - - 1 — — — _ 1 — — - - - I — — - - 1 — — - - - 2 — — - - — — 1 — — 1 — - - - 100 — — - - 4 months 3 - - - 100 — — — - - - 4 — 3 15 - - • 1 — — - - 1 — — - - - 2 — — — — 2 — — - - - 2 — — - - 2 — — - - - 2 — — » «• 2 — — - - - 1 — — - - 1 — — - - - 1 — — - - 1 — — 1 1 — - - - 100 — - - - - - 4 — •> — - - 2 — 2 - - » - - 7 — - - 7 days - - di — — — 2 — — •• « 2 - > 100 — — - - - 34 — 1 1 3 fl 1 11 - - - - 1 — — — - 1 • * 1 — “ - * - - 7 days - - - 7 — - 4 di — - — — — 7 — • — / — 4‘ - - - 100 — — - - — — 7 — 4 di - - - 100 — — 25 — — - - - 100 — — 10 — — 52 — 1 12 6 unmanufactured 100 — — " - 25 — - - • - 1 — — - — 1 — — • - - 2 — — — - 2 — — 1 1 unmanufactured 7 — 7 — 4 di 7 lbs. ditto - 100 — - - - 15 — — - - 2 — — - - 2 — — - - - 3 — — - - 3 — — - - - - 7 — - 7 — - 1 di 3 2 1 4 (continued) Digitized by Google 538 APPENDIX TO REPORT FROM THE NAMES of PARTIES. Places where each Conviction occurred. * Actual Weight of Tobacco. Whether Manufactured. Whether Unmanufactured. Whether Fine or Imprisonment imposed. Whether Fine Paid, or Party suffered Imprisonment. Cost of Subsistence of Prisoners in Gaol. Where over 6 lbs. 'Where under 6 lbs. Fine. Imprisonment. Fine Paid. Imprisonment suffered. Lbs. oz. Lbs. oz. £. s. d. £. s. d. £. «. d. Phillip Gazelle - Liverpool - 10 0 • • manufactured • ■ • 100 - - 54 days - 1 13 9 David Johnson - - ditto -1 - ditto - 5 - - 5 - - Mathias Bell - - - ditto -J 5 - - 5 - - Raphael Mastineau - - ditto - - - 5 8 - — _ unmanufactured 1 - - - - 1 — -- Thomas Plass - - ditto - 4 0 manufactured • - • 3 - - 3 - - Rose Haughey - - ditto - • - 2 0 - ditto - • - • 2 - - • * 2 - - James Mal lady - - ditto - 3 0 - ditto - « • - l — — • — l — — James Crosbie - - ditto - 0 12 - ditto - • • • 1 — — — *■ 1 — — Peter M'Kenna - - ditto - - - 3 0 - ditto - * • * l - - - • l — — Henry Denning - - ditto - 5 0 - ditto - • • • 3 - - 3 - - Pany Dublin - - - ditto - 1 0 - ditto - « « m l — — - - l - - Thomas Muirhead - - ditto - - - 3 0 - ditto - w • W 3 - - - - 3 - - James Williams - - ditto - 7 8 - ditto - • • « 100 - - 26 — - - 16 3 Hugh M'Bride - - ditto - 16 0 - ditto - • • M 100 - - - • 96 — - 3 - - Morris Cummins - - ditto - 2 0 - ditto - «• W * 1 — — 1 - - John Carter - - - ditto - 5 0 - ditto - 7 days - 7 — - - 4 4* Hugh M‘Lean - - ditto - 2 0 - ditto - « • • • • 5 — - 5 — - - 3 1' Thomas Cartner - - ditto - •• * 2 0 - ditto - • • • 2 - - 2 - - Samuel Dunn - - ditto - 0 4 - ditto - 1 — — 1 — — Daniel Dempson - - ditto - 4 0 - ditto - • • • 7 days - • * 7 — - - 4 4* James Handy - - ditto - - - 2 8 — _ _ unmanufactured — - 7 — - • * 7 — - — 4 4^ Hy. Parker - - - ditto - 60 0 manufactured • - • 100 - - • * 8 months 7 10 - Alexander Hunter - - ditto - 4 0 - ditto - • • • 1 — — 1 — — George Duffles - - ditto - 19 0 - ditto - • • • 100 - - 4 3 15 - Isabella Cane - - ditto - 9 0 - ditto - 100 - - 11 days - - 6 10^ Thomas M'Grath - - ditto - 4 0 - ditto - • • • - 10 - - 10 - William Welsh - - ditto - 15 0 • ditto - • • • 100 - - 7 w’eeks 1 10 7| John Parkinson - - ditto - 3 0 - - . unmanufactured • • 7 days - 7 days - - 4 4^ John Hanman - - ditto - 0 12 manufactured m « 2 - - 2 - - Thomas Overend - - ditto - 1 0 - ditto - w w 2 - - - • 2 - - Peter CreDy - - - ditto - 3 0 . . - unmanufactured 1 — — - . 1 - - James Gordon - - ditto • 4 0 manufactured * * a 2 - - 2 - - John Healey - - - ditto - 4 0 - ditto - • • 5 - - 5 - - Richard Jones - - ditto - 1 8 - ditto - l — — l - - John Treeley - - - ditto - — • 2 8 - ditto - • • 1 - - 1 — — Benjamin Carter - - ditto - • * 2 0 - ditto - • — • l - - l — — John Green - - - ditto - 2 0 - ditto - ■ • a 1 — — 1 — - Patrick Treel - - - ditto - * • 4 0 - ditto - • * M 2 - - 2 - - James Wilson - - ditto - • - 2 8 - ditto - • • • 1 - - 1 — — Henry Dunbar - - ditto - • - 2 0 - ditto - « M l — — * — l — — William Stewart - - ditto - • - 3 0 - ditto - ■ • a 2 - - 2 - - Thomas Field - - - ditto - - - 3 8 - ditto - a e « 10 days - 10 — - - 6 3 Laurence Carey - - ditto - • • 3 8 - ditto - • • — 7 — - • * 7 — - - 4 4’ Isabella Marshall - - ditto - 6 13 - ditto - * * 100 - - • - 3 weeks - 13 1} Anthony Huxtable - - ditto 4 8 - ditto - • • w 1 10 - 1 10 - John Witherdon - - ditto - 7 0 • • - ditto - « 100 - - - . 68 days - 2 2 6 Michael Conway - - ditto - 49 0 • • - ditto - 100 - - 8 months 7 10 - Ed. Murray - - - ditto - - - 4 0 - ditto - • ■ • 25 - - 25 - - 8 7 10 - /Augustus Hammond - ditto - 3 0 - ditto - - • - l — — l — — Philip Camachan - - ditto . • - 2 0 - ditto - • • ■ 1 - — 1 — — William Lilly - - ditto - 2 8 - ditto - • - - l — — l - - Patrick Golding - - ditto - 3 0 - ditto - • • - 1 — — 1 - - Anthony Bothwick - - ditto - 4 0 - ditto - • - • 1 - - 1 — — John Davies - - - ditto - 269 0 - ditto - • • e 100 - - 8 7 10- Frederick Walker - - ditto - 8 0 - ditto - • ■ • 100 - - — • 4 — - 3 15 — Erocole M. Briocia - - ditto •'| 100 - - 100 - - Carmelo Collero - - ditto - 100 - - - - 8 — - 7 10 - Gussippe Psima - - ditto - 265 0 - ditto - - - - < 100 - - - • - - 54 days - 1 13 9 Andrea Onorald - - ditto - 100 - - • * 4 months 3 15 - Gussippe L’Anador - - ditto -J 100 - - - - 3 2 16 3 John Healey - - - ditto - ~ - 1 12 - ditto - “ • w 5 - - - - 5 - - John Maurice - # ditto - 2 0 - ditto - ’ • - 1 — — 1 - - David Anthony - Llanelly - 42 0 - ditto - * • w 100 - - — • 2 — - John Swain - - Maldon -^ imprisoned — • 6 John Wright - - ditto - - 68 0 - ditto - " * " - ditto - 4 — - John Bamment - ditto - -J • • - ditto - - - not known. William Marshall - / Newcastle- 1 ^upon-Tyne -J - - 2 12 - ditto - 2 - - - - 2 - - 29 days - - 10 10 John Matthews - - ditto - 23 0 - ditto - - - • 100 - - ■ - 92 — - 1 14 G Thomas Jameson - - ditto - 9 0 - ditto - - , _ 100 - - 5 - - 45 — - - 16 10’ James Woods - - ditto -*'| 100 - - • — • — 24 — - - 9 - Hugh Dogherty • - ditto - J 18 0 - ditto - “ ’ " 100 - - - - 2 10 - 49 — - - 18 4’ T.S. Carboy - - - ditto - J I 100 - - - - — - 63 — - 1 3 7‘ JamesWalsh- - - ditto - 31 0 - ditto - 100 - - * — - - 129 2 8 4^ W. Howes - - - ditto - 9 0 - - - ditto - . . . 100 - - • -• 5 — — 76 — - 1 8 G R. Thompson - - - ditto - 15 0 - - - ditto - • «• • 100 - - - — - — 147 - - | 2 15 1’ II. Caithness - • - ditto -' 100 - - • — 142 “ " 1 2 13 3 J. Watson - - - ditto -1 100 - - • - i 97 — - 1 16 4| William Vey - - - ditto -1 100 - - •• — 97 - ' 1 1 16 4^ James Herring - - ditto - 221 0 - ditto - - — “ t 100 - - - - I CG — - 1 1 4 9 R. Francis - - - ditto -' too - - — — - - 97 — - 1 16 4.x Richard Cust- - - ditto - 100 - - • •• - - 97 — - 1 16 4A John Corritt - - - ditto - 100 - - • - « - 97 — - 1 16 4 7 William Clark - - ditto - 15 0 - ditto - w • w 100 - - — - I 37 — - - 13 Khy Thomas Gay - - - ditto -'J 100 - - w — - - 36 — - - 13 G H. Murphy - - - ditt<» - 25 0 • ditto - 100 - - - - - 13 (» JohnSmait - - - ditto - 100 - - - - 5 — — 1 1 36 — - - 13 G John White - - - ditto - 100 - - - - 36 — - - 13 G John Raphill - - - ditto - 40 0 • - - ditto - 100 - - - * - ’ i । 91 — - 114 1 j SELECT COMMITTEE ON TOBACCO TRADE. 539 NAMES of Places where each Conviction Actual Tol W’eight of jacco. Whether Whether Whether Fine or Imprisonment imposed. Whether Fine Paid, or Party suffered Imprisonment. Cost of Subsistence PARTIES. occurred. Where over 6 lbs. Where under 6 lbs Manufactured . Unmanufactured 1. Fine. Imprisonment. Fine Paid. Imprisonment suffered. of Prisoners in Gaol. John Lee - -^ Jorgen Krioger George Nesbit James Valenteen John Scott John Leiper -John Fisher -Thomas Filtman Philip Filtman James Green -Benjamin Beal Charles Hastings Thomas Enidge George Sutton Richard Erridge Robert Bayley Henry Erndge Hy. Martin John 'I’idgett -John Dominick William Brown Peter Le Feuvre William Jasper Philip Jno. Alexander Mana Grey Ed. Bisson William Champion -Laurence Lecheus -Richard Rowley Ann Roussell -John Lewis Thomas Evans John Gould -George Burge William Phipps Joseph Treliving George Aers -James Turner -John Smith Philip Galachan William Spriddle James De Lanare Jane Stacey -Elizabeth Wyld John Griffiths Maria Horton William Quegly Peter Pocketty Christen Christensen Jacob Halvorsen Hans A. Sorensen -William Carter James Hammond John Gray John Herring -Robert West -Thomas Grimes John Mortimer Thomas Terry William Abbinett Thomas E. Martin -Thomas Mignot John Andoire -Thomas Angel Mary Nash Thomas Wingate Henry Hounsell William Hounsell John Cantie -Charles Fennemore -J. Ellis - J. Goodman -Johannes Schmidt -Patrick Sanders John Goulban William Campany -William Jones Samuel Rea -Abraham Senior John Waters -Robert Burt -'William Ward Charles Swan Thomas Prior -James Hall George Chapman George Humble Newcastle-up-"} on-Tyne -J - ditto - ditto - ditto -I - ditto -1 - ditto - [ - ditto -J Seaford - ditto - ditto - - ditto - ditto J Lewes - -"j ditto -ditto - - / ditto - - 1 ditto - -- Plymouth -1 - ditto - f • ditto -\ - ditto -J - ditto -1 - ditto - ! - ditto -J - ditto - ditto -^ - ditto - ( - ditto - f - ditto -J - ditto - ditto - ditto -'I - ditto - I - ditto -J - ditto - ditto - ditto - ditto -'J - ditto -1 - ditto -J Devonport - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto .'| - ditto - > - ditto -J - ditto - ditto - dit;o - ditto - ditto Stonehouse Poole -ditto Portsmouth -'I - ditto - f - ditto A - ditto -1 - ditto -J - ditto - ditto - ditto - ditto - f - ditto -J - ditto - ditto -^ - ditto -/ Ramsgate - ditto Margate -) - ditto -/ - ditto - ditto Sittingbourne -- ditto - ditto Rochester - ditto - ditto - ditto - ditto - ditto Lbs. oz. 38 0 12 0 9 0 19 0 11 12 11 8 21 8 108 8 52 8 3,457 J 2 10 12 27 8 8 5 102 0 17 8 073 0 291 4 8 8 594 0 0 2 Lbs. oz. 1 2 1 0 3 12 3 0 3 8 3 13 6 0 1 14 4 8 4 0 6 0 1 12 3 0 3 4 5 0 4 8 1 0 2 0 3 0 3 8 4 11 5 8 4 0 3 8 4 0 4 14 2 4 5 0 4 0 3 8 1 0 3 0 2 8 0 10 4 0 manufactured - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto manufactured manufactured manufactured - ditto • ditto - ditto manufactured - ditto - ditto - ditto - ditto - ditto 578 lbs. ditto manufactured - ditto - ditto - ditto manufactured - ditto • ditto • ditto - ditto - ditto - ditto manufactured - ditto - ditto - ditto - ditto - ditto • - - < - - - < • - - < • — • • • - < - - - < unmanufactured unmanufactured unmanufactured - ditto unmanufactured /95 lbs. unma-\ I nufactured / unmanufactured unmanufactured £ s. d. 100 - - 100 - -100 - - 100 - -100 - - 100 - -100 - -fined ditto ditto ditto ditto ditto ditto ditto ditto ditto 100 - - 100 - -100 - -100 - -100 - -100 - -100 - - - 5 -100 - -100 - -100 - -100 - - - 5 -1 — — 1 — — 3 - -- 10 -- 10 -- 10 -- 5 - 2 - -- 15 - 100 - -- 10 -- 10 - 1 — — 100 - -100 - - 100 - -100 - - 1 — — - 10 - 100 - -2 - -- 10 -- 10 -- 10 - 1 — - 1 — — I - -- 10 -- 10 -- 10 - fined ditto ditto ditto ditto ditto 4 9 6 2 1 - -— 5 — 100 - -- 10 - - o -- 7 6 9 months 9 — - 9 — - 6 months 6 — - 6 — 6 — . 6 — - 6 months 6 — - 6 — £. s. d. 2 10 -2 10 - 2 10 -2 10 - 2 10 -— 5 -- 5 - - 5 -- 5 -- 5 - 1 - - - 5 - — 5 — l - - 1 - -5 - - 3 - -- 10 -- 10 -- 10 -- 5 - 2 - - - 10 -- 10 - 1 — — 1 - -- 10 - 2 - -- 10 - - 10 -- 10 - 1 - -1 - -- 10 -- 10 - - 10 -2 - - 1 10 -110- - 10 -- 5 - 4 9 6 2 - - 1 - -— 5 — 1 - -- 10 - - 7 6 1 91 days - 11 — - 32 17 — - 17 — - 17 — -17 — - 12 days. 2 months. 4 — 4 — 4| months. 4 months. 4 — 6 months. 12 month. 6 days. 6 — 8 months. 9 months. 2| months. 2 weeks. 4 — 1 month. 4 months. 4 — 4 — 4 months. 14 days. 4 months 4 —— 1 mo.&3 we. 4 months 4 — - 10 days. still in gaol 11 days. 1 week. 3 weeks. 1 week - £. s. d. 1 14 1’ - 4 U - 12 - -6 4’ - 6 4| - 6 4} - 6 41 3 2-3 2 - 3 12 6 3 2 -3 2- 115 6 540 APPENDIX TO REPORT FROM THE NAMES of PARTIES. William Christie Thomas Acton John Davies -Herne Due Gasper Becker George Garthwaite -James Gunn -Maxwell Cooper Joseph Shelbeck John Juckes, aUas\ Harker - -/ John Robson -James Seller -William Middleton William Smith Thomas Spam Gerhard Aultman -George Mason Andrew Gordon Robert Harnisen Lennox Chalcraft -Elizabeth Horn Nicholas Havelock -Robert Wj lam F. W. Davison George Robinson -Daniel Clift -George Wilson William Rowland -Edward Mealy John Cull James Hadi up Sarah Teddy -Thomas Vinecomb -D. Le Mashure Thomas Guilleme -John Beaton -Bridget Carey Charles Hamill Thomas Pollard Jonathan Barrow Charles Sansom Hugh Roberts Thomas Shave Ellen Alonks -William Hannan Thomas Akie Louisa Doyle -William Stephens • Charles Scorey Stephen Gawn Robert Bond -Moses Pepper William Barbot John Stephens Charles Sapen George Humphrey -Henry Gale -William Wey James Hellier John Honeybourn -Thomas Bussell John Henty -Robert Collins Catherine Dunford -Simon Jenkins William Helyar Mary M^Fee -John Whittle Stephen Mitchell -James Miles -John Inglis Richard Morrish Robert Watson D. Glasspoole James Auguste T. Macket Places where each Conviction occurred. Rochester - ditto Maidstone Rye ditto Stockton - ditto - ditto - ditto - ditto Hartlepool Sunderland -- ditto - ditto -\ - ditto - J - ditto - ditto -1 - ditto -/ - ditto - ditto - ditto - ditto -} - ditto -/ - ditto - ditto Swansea - ditto Hayle, St. Ives - ditto Southampton -- ditto - ditto - ditto -1 - ditto - - ditto - J - ditto - ditto - ditto - ditto -^| - ditto - [ - ditto - - ditto - J - ditto - ditto - ditto - ditto - ditto - ditto - ditto -J - ditto - / - ditto - ditto - ditto - ditto - ditto - ditto -J * ditto - j Dorchester Melcombe Regis - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto Lowestoft Yarmouth - ditto - ditto Actual Weight of Tobacco. Whether Manufactured. manufactured - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto manufactured - ditto - ditto - ditto - ditto - ditto - ditto - ditto • ditto - ditto - ditto - ditto - ditto - dtito - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto manufactured - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto • ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto - ditto Whether Unmanufactured. unmanufactured f . - - < unmanufact. - -^ Whether Fine or Imprisonment imposed. Whether Fine Paid, or Party suffered Imprisonment. Cost of Subsistence of Prisoners in Gaol. £. s. d. - 18 4£ 11-1 15 3 1 13 9 2 5 4 - 15 4 12 6 15 2 14 9 - 19 2 - 18 -- 13 6 - nil. - 4 n 3-6 - 3 G - 15 - - 15 - Where over 6 lbs. Lbs. oz. 53 8 31 0 25 0 11 0 17 0 4G 0 109 0 18 0 81 0 16 - 20 0 33 0 11 0 12 0 14 6 21 0 27 0 19 0 8 8 6 8 55 0 10 0 10 0 5,922 0 27 0 2 0 1 13 15 0 9 8 15 0 6 12 12 - ll 5 Where under 6 lbs. Lbs. oz. 3 12 1 4 3 8 1 10 5 0 3 0 6 0 5 0 5 0 I 1 4 0 0 14 3 0 1 8 2 12 5 2 3 0 4 8 1 8 5 - 0 12 2 0 0 3 5 0 2 4 2 12 2 2 0 8 0 8 0 8 6 0 3 4 0 8 Fine. £. s. d. 2 10 - - 7 6 25 - -fined ditto 100 - -100 - -100 - - 1 - - 100 - - 100 - -100 - -100 - -100 - -100 - -100 - - 100 - - 100 - - 100 - -100 - -100 - -100 - -100 - -100 - - 1 - -5 — — 100 - -100 - -100 - - - 15 -100 - -100 - -100 - -100 - - 1 - -100 - -100 - -100 - -100 - -100 - - 100 - -- 5 - 100 - -2 10 - 1 10 - 1 - -100 - -100 - -100 - -100 - - 1 - -l - - 2 10 - 3 - -100 - -100 - - 1 - -100 - - 1 - -- 7 6 100 - -2 - - 100 - - 2 - -- 5 - 1 — — 1 - - - 5 -- 10 - - 10 -100 - - - 10 --26 - 2 6 Imprisonment. 6 months • — • • Fine Paid. £. s. d. 2 10 - - 7 6 25 - -l 9 -- 4 - 1 - - 100 - - 20 - - I 1 — — 5 - - - 15 - l — — - 5 - 7 2 10 -l 10 - I — — 1 - -2 10 -3 - - 1 — — l - - - 7 6 100 - -2 - - - 5 - 2 - -- 5 - 1 — — - 5 -- 10 - - 10 - - 10 - - 2 6 - 2 6 Imprison, ment suffeied. 7 weeks -8 weeks -3 months - 2 weeks. in gaol. 10 days. 3 months -8 days. 4 months - 1 mo. 10 ds. 2 months -1 m. lOds. still in gaol 2 mo. 5 ds. 1 mo. 21 ds. 1 mo. 18 ds. Imo. IS ds. 23 days -13 days - imprisoned. - ditto. 6 months. 6 months. 6 — 6 — 6 — 6 — 6 — imprisoned. - ditto. - ditto. - ditto. 6 months. 14 days, imprisoned. - ditto. - ditto. - ditto. imprisoned. - ditto. 121 days -7 days 30 days - 30 days - England, 1843-44.—Number of Persons Convicted - - - 583. SELECT COMMITTEE ON TOBACCO TRADE. 54i IRELAND. NAMES of PARTIES. Places where each Conviction occurred. Actual Weight of Tobacco. Whether Manufactured. Whether Unmanufactured. Whether Fine or Imprisonment imposed. Whether Fine Paid, or Party suffered Imprisonment. Cost of Subsistence of Prisoners in Gaol. Where over 6 lbs. Where under 6 lbs. Fine. Imprisonment. Fine Paid. Imprisonment suffered. Jane Magill -Robert Neill -John Magill -John Stewart -Thomas M'Cornal -John Hunter -Hugh McComb George M‘Coll in Hugh Hughes James MTall James Lovery Michael Fisibney -Rudolph Sissity Arthur Hill - Alexander Mackey -John Craig Arthur McMasters -Mary Mackey William Simpson -Samuel Shanks Edward M'Gecnon -Mary Bannister Henry Graham David Aitkin -James M‘Clelland -James Carlisle James Young-David Richard Robert Connor John Jefferies Michael Garvey David Gray -James Erskine James Neill -Rebecca Harris William Woods Bernard M'Poland -Alexander Cairns -William Morrison -William Bell -Thomas G. Tarrett -William Pearson George Stewart William Preston John Johnson Benjamin Boyd William Paul -Alexander Moloney Thomas Jones David James -John Clune -Edward Ha nd.son -John Flynn -Richard Murphy Richard Merrick John M'Carthy John Eccles -John Elliot James Walsh -William Smith Edward Hogan John Brady -Michael McCarthy -James Howard J. D. C. Rossiero John Wood Thomas Leary John Purnell -Denis M-3 5 - 3 - - 2 71 - 2 7’ - 2 7> - 2 71 - 2 71 - 15 -- 15 - 2 6 11 2 6 ]| 2 5 9 - 15 9 - - 41 - 11 3 - 6 9 - 6 - - 6 4.} - 11 71 - 11 71 - 11 7- - 17 71 - 11 71 - 11 71 - 11 71 - 10 101 - 10 101 - 8 71 2 5 41 - 8 71 - 9 41 - 9 41 - 9 41 (continued) 4 a 2 0.38. APPENDIX TO REPORT FROM THE NAMES of PARTIES. Places where each Conviction occurred. Actual W’eight of Tobacco. Whether Manufactured. Whether Unmanufactured. Whether Fine or Imprisonment imposed. Whether Fine Paid, or Party | suffered Imprisonment ! Cost of Subsistence of Prisoners in Gaol* Where over 6 lbs. Wrhere under 6 lbs. Fine. Imprisonment. Fine Paid. Imprisonment suffered. Phil Long - - Thomas James -Daniel O’Neil -Thomas Barry - Laurence McCarthy Thomas Muir- -Frederick Martin -James Thompson -John Cowen - - Joseph Burns - - George Goodsire -David Wallace -William Allison -David Donaldson -Thomas Jones - William Curnow -Samuel Jenkins - William Dele - Edward Terry - Edwaid Cochran - Alexander Adam -Charles Smith - Patrick W allace -John Allen - - John Verekin - - Thomas Supple - P. O’Loughlin - P. Carmody - - John Enright - - Catherine Brown - Daniel Healey - James Glynn - John M‘Grath - Owen Morgan - Patrick M‘Loughlin William Driscoll • Thomas Gaffney - Thomas Higgins - Robert Hudson - John Quinn - - Nicholas Joynt Jolin Cowan - - J John Gillen -J James Dorey- - James Lawless - Daniel Kyle - - James Doyle - - P. Butler - - Daniel Collins - James Butler - - Samuel Bennett - John M‘Kenny - John Hobberlin - J. Walsh - - W. Lonergon - - J. Fitzgerald - - William Evans - John Summers - Daniel Callan - J. Butler - - G. W\ Connor - Martin Stafford - Martin Phelon - Thomas Foley - Patrick Potter - R. Walsh - - Thomas Fowler - Leo Pope - - Thomas Aidwell - Cork - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - Dublin - - ditto - - ditto - - ditto - - ditto - - Limerick -ditto - - ditto - -J ditto - -J ditto • - ditto - - ditto - -1 ditto - -J Newry - - ditto - - Sligo - -' ditto - - ditto - - ditto - -1 ditto - -1 ditto - - ditto - - ditto - •) Waterford -ditto -J ditto - J ditto -5 ditto - j ditto -J ditto - J ditto -5 ditto -J ditto -^ ditto - k ditto - J ditto -] ditto - L ditto -J ditto -^ ditto -J ditto - ditto -1 ditto -1 ditto -1 ditto - ) ditto -1 ditto - ditto - J ditto - Lbs. oz. 10 - 8 - 10 - 8 4 6 4 6 8 25 - 447 - 92 - 251 - 60 - 43 - 23 - 176 - 8 8 33 - 75 - 59 - 7 - 16 - 21 4 55 - 12 12 Lbs. oz. 3 -2 8 3 -2 - 5 8 5 -5 -6 - 5 -2 8 3 - 3 8 2 8 3 12 5 8 1 2 2 12 6 - 4 - 5 - 1 12 manufactured - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - manufactured manufactured - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - unmanufactured unmauufactd. { unmanufactured - ditto -{ • ditto -/ I ■ - -{ 1 ' ‘ T : : 5 £. s. d. 103 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - -100 - 1 — — 1 - -- 4 3 2 10 -100 - - 100 - -100 - - 100 - -100 - - 2 - -100 - -100 - -100 - - 25 - -25 - - 25 - -25 - - 25 - - 25 - - 25 - -25 - - 100 - -100 - -100 - - 100 - -100 - -100 - - 100 - - 2 - - 2 - 100 - -100 - - 100 - -100 - - 100 - -100 - -100 - - 100 - -100 - - 100 - -100 - - 100 - -100 - - 100 - -100 - - 100 - - imprisoned - ditto - ^Released j £. s. d. 1 - -. l - -- 4 3 2 10 - 2 - - jer Board’s o 5 - - 2 - - 2 - -- 10 - 1 - -l 10 - 25 - -25 - -25 - - - 10 -- 10 - - 10 -- 10 -- 10 - - 10 -- 10 - 2 - - 25 days - 25 — 32 — 32 - 32 — 23 — 22 — 22 — 10 — 10 — 20 — 20 — 20 — 20 — 27 — 9 — 9 — 25 — 25 — 31 — 4 months. 8 — 8 — 4 — 8 — 9 — 8 — in prison. 1 month 1 — 6 months. 6 — 6 — 6 — 6 — rder. imprisoned - ditto -- ditto. - ditto. - ditto. - ditto. 6 months G — 6 — 6 — G — 6 — £. #. d. - 9 41 - 9 4| - 12 - - ]2 - - 12 - - 8 71 - 8 3 - 8 3 - 3 9 - 3 9 - 7 6 - 7 6 - 7 6 - 7 6 - 10 11 - 3 41 - 3 41 - 9 41 - 9 41 - 11 71 19 6 }-13 - Ireland, 1843-44.—Number of Persons Convicted • - 149. SELECT COMMITTEE ON TOBACCO TRADE. 543 SCOTLAND. NAMES of PARTIES. J. E. Johanncson - James Baxter - John Greig - -Thomas Banks -Theresuis Pheyn - JohnTurpie - -Ronald Crichton -William Wood -JohnDoull - -Lachlan Noarther -Laurie Primrose -David Sutherland - Peter Sutherland «| David Martin -Robert Ken - -Richard Forrest -J. G. Nichol - -Alexander Webster -John Creighton -George Forrester -John Livingstone -John Salmon - -David Foreman -Ludovica Schultz -G. 0. Hoyeder -G. H. Lejoye -J. 0. Stael - -D. U. Postema -J. V. N. Ende -0. V. Balen - -Jacob Rober - -August Albe - -J. B. Ehrenfried -N. J. Grigerson -Andrew Wilkie - Thomas Foule -Richard Dulhunty -Alexander Grant -John Thomson -Rosa Murray -Prudence Sweeney - Thomas Gibb- -Mary Gibb - - James McKellar -Alexander Urquhart Alexander Rankin -John M‘Pherson -William Parker - Alexander Pearson -James M*Lachlan -Jean Gourlay -David Thomson -Rose Ann Adamson James Young -Henrick Harder -Hunrick Baltzer -William Linton - James Johnson -John Slyp - -David Laing - -John Pooler - - Peter Hamm - -Andrew Nicoll -John Aitken - - Places where each Conviction occurred. Peterhead - Aberdeen - Dundee - ditto - - ditto - - Glasgow - ditto - ditto - - L ditto - -J ditto - - ditto - - ditto - - Falkirk, Stir-") lingshire. / ditto - -1 ditto - -5 ditto - -J ditto - - ditto - - ditto - - ditto - ditto - - ditto - - f ditto - -J ditto - - ditto - - ditto - - ditto - -"1 ditto - -1 ditto - - ( ditto - -J ditto - -1 ditto - -/ ditto - - ditto - - ditto - - Greenock -"I ditto - -J ditto - -^ ditto - -J ditto - -1 ditto - -J ditto - -1 ditto - -f ditto - - ditto - - ditto - - ditto - - ditto - - Kirkaldy -) ditto - “J ditto - - ditto - - ditto - - Leith - - ditto - - ditto - - ditto - - Lenvick - ditto - - ditto - -) ditto - -j Montrose - ditto - -") ditto - -f Actual Weight of Tobacco. Whether Manufactured. manufactured - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - 75 lbs. ditto 53 lbs. ditto manufactured - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - - ditto - Whether Unmanufactured. unmanufactured - - - < ■ - ■{ ■ ■ ■{ - - -{ I 1988 lbs. unman, unmanufactured 35 lbs. ditto - Whether Fine or Imprisonment imposed. Whether Fine Paid, or Party suffered Imprisonment. Cost of Subsistence of Prisoners in Gaol. £. s. d, - 10 10 t - 10 105 - 9 1 - 3 4 - 3 4 j- 12 4 ’ 11 15 3 }-1 - - 2 3 - 5 3 - 3 9 - 11 8 — 118 - - 9 - 11 7} -94 4 12 7 Where over 6 lbs. Lbs, oz. 34 0 21 6 20 0 36 0 7 0 7 0 16 12 6 8 7 0 29 4 15 8 13 12 18 - 49 0 9 0 6 - 2,063 0 50 0 86 0 12 8 71 12 6 0 12 0 Where under 6 lbs. Lbs, oz, 1 0 3 0 3 0 4 - 5 12 2 0 2 0 4 0 3 12 3 0 4 4 3 8 2 and other goods 2 and other goods 1 12 - 11 & other goods 2 0 2 6 5 14 6 - 2 0 3 0 1 10 Fine. £. s, d. - 15 - 10 6 100 - - 100 - - - 15 - 100 - - 100 - - 100 - - 100 - - 1 10 - 100 - - 100 - - 5 - -5 - - 3 - -l - - 5 - - 10 - - 5 - - 7 - - 7 - - 3 - - 1 - - 5 - - 5 - - 2 - - 1 — — 2 - - 2 - - 4 - - 4 - - 25 - - 2 - - 6 - - 100 - - 100 - - 1 — — 1 - — 100 - - 100 - - 25 - -25 - - l - - 2 - - 100 - - ■ 100 - - 100 - - 1 - -1 — — 25 - - 25 - - 25 - - 2 2- 100 - - 100 - - 4 - - - 5 -- 10 - 100 - - 100 - - 1 - -1 - - 1 — — Imprisonment. Fine Paid. £. s. d. 15 - - - 10 6 15 - - 10 - -- 15 - 25 - - 5 - - 5 - - 5 - -l 10 - 5 - -2 10 - 5 - - 5 - - 5 - - 3 - - 1 - - 5 - - 10 - - 5 - - 7 - - 7 - - 3 - - 1 — — 5 - - 5 - - 2 - - 1 — — 2 - - 2 - - 4 - - 4 - - 25 - - 2 - -6 - - 10 - - 1 — — 1 - - 6 - - 10 - - 25 - - 25 - - 1 - - 2 - - 5 - - l - - 1 - - 25 - - 10 - - 2 2 - 31 2 8 4 - - - 5 -- 10 - 1 — — 1 - — 1 — — Imprisonment suffered. 23 days. 10 — - 29‘days - 29 — -24 — - 9 days - 9 — - imprisoned - ditto -- ditto - imprisoned - ditto -- ditto -- ditto - imprisoned - ditto - 6 days -14 — - I month. 18 days. 10 days - 1 month 1 — . 38 days. 4 months. 2 days - 31 — - imprisoned - ditto - Scotland, 1843-44.—Number of Persons Convicted - - - 64. 16 April 1844. O.38. (signed) J, G, Walford, Solicitor for the Customs. 4 A 3 544 APPENDIX. TO REPORT FROM THE Appendix, No. 4 a. A RETURN of the Prosecutions by the Crown for Breach of the Laws relating to Tobacco, between the 23d of February 1843 and the 22d of February 1844, both Days inclusive, distinguishing those in Great Britain from those in Ireland; specifying the precise Nature of the Offences charged, the Amount of Penalties in each Case sought by the Crown, and the Amount recovered; also, whether the Amount recovered was by Consent of the Law Officers of the Crown, or otherwise. GREAT BRITAIN. PENALTIES Whether PORT. Nature of Offences Charged. by Consent of Law Officers of the OBSERVATIONS. Names oi Parties. Sought. Recovered. Crown or otherwise. London William Scrivener John Stanley Mace George Smith John Cunningham James Wood John Martin Thomas Sims John Skinner Peter Pettit William Estill James Fogg James Hastings - Ditto Thomas Key Ditto Ditto Ditto FrancesC. Dickens Ditto John Toplis - John Wood - Edwin Wood Henry Gardner -John Wood -Edwin Wood Henry Gardner -John Wood -Edwin Wood Henry Gardner John Wood -Edwin Wood Henry Gardner -John Wood -Edwin Wood Henry Gardner -John Wood -Edwin Wood Henry Gardner -John Wood -Edwin Wood Henry Gardner - - - unshipping and harbouring 11,280 lbs. of tobacco without payment of duty, and removing same without a permit. a like offence - - - - ditto - - - - - ditto - - - - - ditto - - - - - ditto _ - _ _ — unshipping and harbouring 100 lbs. weight of tobacco, and receiving the same into his custody without a permit. — unshipping and harbouring 6,030 lbs. weight of tobacco without payment of duty, and removing same without a permit. a like offence - - - - ditto - - - - — unshipping and harbouring 11,280 lbs. weight of tobacco without payment of duty, and removing same without a permit. - - unshipping and harbouring 2,912 lbs. weight of segars, and removing same from a warehouse without payment of duty. a like offence on 2,340 lbs. segars - ditto - - 203 lbs. ditto - ditto - - 630 lbs. ditto - ditto - - 2,340 lbs. ditto - ditto - - 51 libs, ditto - ditto - - 369 lbs. ditto - ditto - - 738 lbs. ditto — unshipping and harbouring 1,906 lbs. weight of tobacco without payment of duty. - - unshipping and harbouring 2,912 lbs. weight of segars, and removing same from a warehouse without payment of duty. a like offence - - - - ditto - - - - a like offence on 203lbs. of segars - ditto - - - ditto - ditto - - - ditto a like offence on 630 lbs. ditto - ditto - - - ditto - ditto - - - ditto a like offence on 2,340 lbs. ditto - ditto - - - ditto - ditto - - - ditto a like offence on 511 lbs. ditto - ditto - - - ditto - ditto - - - ditto a like offence on 369 lbs. ditto - ditto - - - ditto - ditto - - - ditto a like offence on 738 lbs. ditto - ditto - - - ditto - ditto - - - ditto 4*. 6,575 6,575 6,575 6,575 6,575 6,575 100 3.501 3,501 2,855 6,375 6,552 5,265 456 1,417 5,265 1,149 830 1,660 1,343 6,552 6,552 6,552 456 456 456 1,417 1,417 1,417 5,265 5,265 5,265 1,149 1,149 1,149 830 830 830 1,660 1,660 1,660 s. 16 16 16 16 16 16 8 8 7 16 15 10 15 5 10 11 15 15 15 10 10 10 15 15 15 5 5 5 10 10 10 d. 6 6 6 £. s. d. 500 - - 1. . :l,000 - - - by consent of the law officers. r- - by consent of the law officers. to be paid by instalments. - - these defendants have not yet been arrested. - - a verdict has been found to secure 400Z., but it has not been paid, defendant being in gaol, cause not yet tried. - - a verdict has been found to secure 2001, but it has not been paid. - ditto. cause not yet tried, verdict for the defendant. - - defendant has not been arrested. - ditto. cause not yet tried. SELECT COMMITTEE ON TOBACCO TRADE. 545 Prosecutions by the Crown for Breach of the Laws relating to Tobacco (Great Britain)—continued. PORT. Names of Parties. Nature of Offences Charged. PENAL ( Sought. .TIES Recovered. Whether by Consent of Law Officers of the Crown or otherwise. OBSERVATIONS. London— (continued) O-38- Peter Smith - George Wilson Thomas Cutting - John Pettingle -Alex. Buchanan - William Gayford - John Barnett Stone David Cardozo - John Harvey - Michael Connor -William Ferguson - Edward Jones -Robert M‘Innis -Thomas Jones -Robert Bruce - David W. Jeremy Edouard Mouren -John Lewis Frish - William Granger -'I Thos. Manchester J Catherine Waller - George Smart - John Gilbert - Percival Palmer -John Thornton -John Roberts - George Jones - Congrave Dorrell - Sarah Evans Peter Campion - John Clenfield - Jessie Wilson -James Bevis •• John Paul - - Hendrick Otaspare Christian Vencrick Joseph Sims -1 Samuel Mills -J Edward Polhill - Mary Camerand - John Charnock -Edward Reynolds Thomas Gravett -John Goffin - - John Full - - George Taylor - Thomas Fall - - - unshipping 448 lbs. weight of segars, and re-landing same after they had been taken out of a warehouse without payment of duty, and shipped for exportation. - - unshipping 4,000 lbs. weight of tobacco without payment of duty. - - harbouring 2,193 lbs. weight of unmanufactured tobacco without payment of duty, and 1,184 lbs. weight of tobacco stalks, being prohibited to be imported. a like offence - - - - - carrying and conveying 9| lbs. of manufactured tobacco. - - found on board a vessel liable to forfeiture with 53 lbs. weight of segars. - - carrying and conveying 38 lbs. weight of tobacco without payment of duty. - ditto - 7 lbs. - ditto -unshipping 40 lbs. - ditto - - ditto - 9 lbs. - ditto -— carrying 6;} lbs. of manufactured tobacco without payment of duty. - ditto - 11 fibs. - ditto - ditto - 11 £ lbs. - ditto - ditto - 15 J lbs. - ditto unshipping 27 lbs. - ditto carrying and conveying 8 lbs. do. - ditto - 15.} lbs. - ditto - ditto - 27 lbs. - ditto - ditto - 88Glbs. - ditto — harbouring 15 lbs. weight of tobacco without payment of duty. - - found on board a vessel liable to forfeiture with 38 lbs. weight of tobacco. - ditto - 4 lbs. - ditto - ditto - 2 lbs. - ditto - ditto - 3 lbs - ditto - ditto - 16 lbs. - ditto — unshipping 8 lbs. weight of tobacco without payment of duty. — found on board a vessel liable to forfeiture with 31 lbs. weight of segars. - - carrying and conveying 8 lbs. weight of tobacco without payment of duty. - - 3 lbs of manufactured tobacco being run without payment of duty. 1 ’] ll;3. - ditto - ditto 4 lbs. - ditto - ditto 5 lbs. - ditto - ditto 4 lbs. - ditto - ditto 2 } lbs. - ditto - ditto !•] lbs. - ditto - ditto 5 lbs. - ditto - ditto - - 11 ] lbs. being carried and conveyed without payment of duty. - - 2 ^ lbs. of manufactured tobacco being run without payment of duty. 1 i lbs. - ditto - ditto 6 lbs. - ditto - ditto 2 lbs. - ditto - ditto 4 lbs. - ditto - ditto 18 ^ lbs. - ditto - ditto 1 lb. - ditto - ditto 16 lbs. - ditto - ditto 4 A £• s. d. 672 - - 3,000 - - 1,677 17 3 1,677 17 3 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - -imprisonment 100 - - 100 - - 100 - - 5 - - 5 - - / 5 Z 2 I 5 - - 100 - - 5 — — 5 - - 100 - - 5 - - 100 - - 4 £. 5. d. 50 - - 10 - - 10 - - 3 - - 3 - - 20 - - 2 - - 2 - - 3 - - l 10 - 1 - - 2 10 - 2 10 - 2 10 - 1 - - 2 - - 1 — — l - — 2 - - l 10 - 1 - - 3 - - 2 - -l 10 - - 10 - 5 - - - - by order of the Commissioners of Her Majesty’s Customs. - - Honourable Board’s Order. - ditto. - - Honourable Board’s Order. - - Honourable Board’s Order. - - Honourable Board’s Order. - ditto. - - 'Honourable Board’s Order. - - Honourable Board’s Order. - - Honourable Board’s Order. Magistrate. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - - Honourable Board’s Order. Magistrate. - ditto. - ditto. - ditto. - ditto. - - Honourable Board’s Order. Magistrate. - - Honourable Board’s Order. - - proceedings now pending'in the Court of Exchequer. - ditto. Imprisoned. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. ditto. - ditto. - ditto. - ditto. - ditto. (continued) 546 APPENDIX TO REPORT FROM THE Prosecutions by the Crown for Breach of the Laws relating to Tobacco (Great Britain)—continued. PORT. London— (continued) Names of Parties. Mary Duggan - Robert Evans - Thomas Higgins -John S. Bognish -Thomas Strutton - John Goffin - - Marie Bartoz - George Bartlett - John Liddle -^ Thomas Wilson - Thomas Paul - J Thomas Grimwood Alexander Storer - George Moles - John Wills - - Tliomas Firm - Gust. W. Invcnius Joseph Walker - Charles Henri -George Bennett - Thomas Clark - Henry Jones - Luke Searle - - John Johnson - David Rece - - Samuel Lash - George Admans - John Crabtree - Carl Reekman - Tliomas Robson - Walter Smith -"j James Cullingham S Sam. Willingham J Donald Macdonald Thomas Higgins - Pierre Blonder -Henry Wilson - Alex. Johnson -Charles Stewart - George Evans -I John Frazer - J W. D. Carties -1 Lawcy M'Cencay j Samuel Smith - Joseph Brown -Edward Bracebridge James Brown - John Castle - - Isaac Manning -William Thomas - Edward Mouren -George Baker - John Allen - - Charles Fred. VogQ Robert Bailie -J Porlius Voordium Samuel Whittingdon Jean A. Astigue -John In tire - - Charles Storey -Mathias Mass - Carl Muller - - Nicholas Renier - Antonio Viton -W’illiam Williams ) Henry Andrews - J John Stone - - Nature of Offences charged. • - 14 oz. manufactured tobacco being run without payment of duty. 31 lbs. - ditto - ditto - 2 lbs. - ditto - ditto - 1 lb. 13 oz. ditto - ditto - 5 lbs. - ditto - ditto - 4 lbs. - ditto - ditto - - - 9 lbs. 2 oz. ditto, unshipped without payment of duty. - - 4 lbs. ditto being run without payment of duty. 8 i lbs. of tobacco - ditto - - - 99 lbs. leaf tobacco, carrying and conveying, without payment of duty. - - 5 lbs. manufactured tobacco, for being run without payment of duty. - - 8 lbs. ditto, carrying and conveying, without payment of duty. - - 6 lbs. ditto, for being run without payment of duty. 21 lbs. - ditto - ditto -Quantity not known ditto -- - 1 lb. 10 oz. ma-"! ditto _ nufactured tobacco J 1 lb. - ditto - ditto - 21 lbs. - ditto - ditto - .-Glbs.unmanufac-’l ditt0 _ tured tobacco. J - - 2 lbs. manufac-’l tured tobacco. J ” 6 oz. - ditto - ditto -41 lbs. - ditto - ditto - 3 £ lbs. - ditto - ditto - 1 lb. - ditto • ditto - 1 f lbs. - ditto - ditto - 6 lbs. - ditto - ditto - - - 4 | lbs. unmanu-"! .... factured tobacco. j ~ 11 lbs. - ditto - ditto - - - I lb. 10oz. manu«t .... r . . . . , ditto - factured tobacco. j 4 oz. - ditto - ditto - 8 oz. - ditto - ditto - 1 lb. - ditto - ditto - 5 lbs. - ditto - ditto - 41 lbs. - ditto - ditto - 2|lbs. - ditto - ditto - ; -3ilbs-unmanuA ditto -factured tobacco. J 1 lb. - ditto - ditto - - - 2 lbs. manufac-\ .... tured tobacco. J 2 lbs. - ditto - ditto - 21 lbs. - ditto - ditto - 1 lb. 5 oz. ditto - ditto - 13 oz. - ditto - ditto - 11 lbs. - ditto - ditto - 1 | lbs. - ditto - ditto - 11 lbs. - ditto - ditto - - - 8 lbs. unmanufac-\ j.^ _ tured tobacco. J 22 ^ lbs. ditto - ditto - - - 21 lbs. manufac-1 .... _ tured tobacco. j 1 {J lbs. - ditto - ditto - 1 }§ lbs. - ditto - ditto - 1 lb. - ditto - ditto - 2 J lbs. - ditto - ditto - 5 lbs. - ditto - ditto - 21 lbs. - ditto - ditto -- - 21 lbs. unmann-") .... factured tobacco. J - - 3 lbs. manufacj duto . tured tobacco. J 3 lbs. - ditto - ditto - 2 ^ lbs. - ditto - ditto - 1 £ lbs. - ditto - ditto - PENALTIES Whether by Consent of Law Officers of the Crown or otherwise. Magistrate. - ditto. - ditto. - ditto. - ditto. - ditto. Magistrate. - ditto. - ditto. - ditto. Magistrate. Magistrate. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. ' - ditto. - ditto. - ditto. - ditto. - - Honourable Board’s Order. Magistrate. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. Magistrates. - ditto. - ditto. - ditto. - ditto. - ditto. - - Honourable Board’s Order. Magistrates. - ditto. J ditto. - ditto. OBSERVATIONS. Imprisoned. - ditto. - ditto. - ditto. - ditto. - ditto. r Sought. £. s. d. 5 - - 5 - - 5 - - 5 - - 5 - - 100 - - f 5 - - < 5 - - 5 - - 100 - - 9 16 9 100 - - 8 - - 5 - - 5 - - 5 - - 5 - - 5 - - 5 - - 5 - - 5 - - 5 - - 5 - - 5 - - 5 - - 100 - - 5 - - 5 - — 5 - - 5 - - 5 - - 5 - - 5 - - 5 - - 5 - - 5 - - 5 — — 5 - - 5 - - 100 - - 100 - - 100 - - 5 - - 5 - - 5 - - 5 - - 100 - - 5 - - 5 - - 5 - - Recovered. £. s. d. 1 10 - 2 - - 1 — — 2 - - 2 _ _ 2 10 - 2 - - 1 - -- 15 - 1 19 2 2 - - 1 - -2 - - 3 - - 1 - -l — — 1 10 - - 7 - - 5 -2 - - 2 - -l — — 1 — — 2 10 - 1 - - 2 - - l — — 2 - - l - -2 10 - 1 5 -- 10 - 1 - - - 13 - - 10 - 1 _ — l 10 -- 10 - - 1 - 2 - - 1 - -1 — — 2 - -1 10 - - 10 -5 - - 4 - -1 10 - 1 10 - 1 10 - 1 - -/- io -1- 10 - - 5 - SELECT COMMITTEE ON TOBACCO TRADE. 547 Prosecutions by the Crown for Breach of the Laws relating to Tobacco (Great Britain)—continued. PORT. London— (continued) A RUN DET. Bristol Dartmouth - Do VET. - Exeter Fowey - Fa I.MOUTH 0.38. Names of Parties. William Brown Hartman Bustian -James Kilby George Watson -John Ballentine -Carl Muller -David Price Benjamin Laundry Eliza Jones -Henry Gore -John Scott -George Hayward -Mary Ranney John Goffin -Benjamin Norris -Robert Finch David Minter John Philpot Thomas Martell -< Stephen Hoskings | William Currin Martin Reed - J Alexander Wallace William Perkins - Samuel Simms Alex. Montgomery Isaac Jarvis - G. Kelland - Geo. Holdstocks -^ Edmund Hall - Charles Tomlins - [ Anthony Douglas J James Clark -1 Henry Pullman - J James Aitkins -1 R. Drummond - > Thomas Holmes - J Henry Brignall -1 Isaac Saunders -Shepherd Pope - J Adam Pope John Laurence -< John Polhill William Ditton -\ James Miller - J John Taylor - "Will. M. Barratt-f Thomas Causley -\ John Dixon -1 Rich. Scantlcbury Matthew Sharrock James Tregido Joseph Trclour Edward Toms -J Jane Toms - - |^ Sarah Hayes Elizabeth Fox William Hall John Thomas Nature of Offences charged. - - 2 lbs. manufactured tobacco, being run without payment of duty. 1 {J lbs. - ditto - ditto - 6 lbs. - ditto - ditto - 51 lbs. - ditto - ditto - 1 |j lbs. - ditto - ditto - 12 oz. - ditto - ditto - 11 oz. - ditto - ditto - 6 lbs. 8 oz. ditto - ditto - 3 ^ lbs. - ditto - ditto - 4 oz. - ditto - ditto - 2 lbs. - ditto - ditto - 1 lb. - ditto - ditto - 21 lbs. - ditto - ditto - 1 lb. - ditto - ditto - 1 lb. - ditto - ditto - 1 j lb. - ditto - ditto - 2 lbs. - ditto - ditto - - - 2 lbs. unmanufac-\ tured tobacco. j aino “ - - on board a vessel liable to seizure for having concealed on board 6,662 lbs. of tobacco in illegal packages. - - carrying and conveying 26 lbs. of tobacco. - - 4 5 lbs. of tobacco, for being run without payment of duty. - - 15 lbs. tobacco, being concealed on board a certain vessel. 107 lbs. - ditto - ditto -- - 38 lbs. tobacco, for being concealed in his house without payment of duty. - - 7 £ lbs. tobacco, for being concealed on board a certain vessel. - - for harbouring 64 lbs. manufactured tobacco, illegally unshipped without payment of duty. - - 15 lbs. manufactured tobacco, for being concealed on board a certain vessel belonging to the parties. - - 8 lbs. ditto, for being concealed on board a certain vessel. 29 lbs. - ditto - ditto - - - carrying and conveying 27 lbs. weight of tobacco. - - found on board a vessel liable to forfeiture for having on board tobacco in illegal packages. — for having unshipped 21 lbs. without payment of duty - - found on board a vessel liable to forfeiture for having on board tobacco in illegal packages. - - found on board a vessel for having on board 9,513 lbs. manufactured tobacco in illegal packages. - - for having run 6 lbs. manufactured tobacco without payment of duty. - - for carrying and conveying 3 lbs. of tobacco without payment of duty. - ditto - 4 lbs. - ditto - - ditto - 4 lbs. - ditto - - - for harbouring 397 lbs. tobacco without payment of duties. - ditto - 41 lbs. - ditto -- ditto - 3 lbs. - ditto -- - carrying and conveying 16 lbs. of tobacco without payment of duties. - ditto - 9 lbs. - ditto - PENALTIES Whether by Consent of Law Officers of the Crown or otherwise. Magistrate. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - • Honourable Board’s Order. Magistrate. - ditto. - ditto - ditto - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - - Honourable Board’s Order. - ditto. Magistrate. - - Honourable Board’s Order. - ditto. - ditto. Magistrate. - ditto. Magistrate. - ditto. - ditto. - ditto. Magistrate. - ditto. . . . OBSERVATIONS. Imprisoned. - ditto. - ditto. - ditto. - ditto. - ditto. Acquitted. - ditto. Imprisoned. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. Acquitted. Imprisoned. - ditto. (continued Sought. £. J. d. 5 - - 5 - - 5 - - 5 - - 100 - - 5 - - 5 - - 5 - -r “ ” 5 - - 5 - - 5 - - 100 - - 100 - - '100 - - _100 - - 5 - - 100 - - 100 - - 19 19 - 109 - - 100 - - '100 - - 100 - - 100 - - < 100 - - / 100 - - [ 100 - - '100 - - 100 - - 100 - - 100 - - < 100 - -^100 - - 100 - - >100 - - 100 - - r ? - - ^ u - -100 - - 100 - - >100 - - 100 - - 3 12 - 1 613 - - J 613 - - 100 - - 100 - - 100 - - 4» Recovered. £. ,. d. - 10 - 4 - - 3 - - 2 - - 5 - -- 10 - 5 - - 2 10 - 1 - - 2 - - 2 - - l 10 - 5 - - 1 - - 1 10 - 1 - - 1 - - 2 - - 2 - -- 12 - 4 19 9 5 - - I1 ■; 1 r ; - 10 - - 10 - 2 2- -26 - 2 6 - 4 - 25 - -- 2 6 54§ APPENDIX TO REPORT FROM THE Prosecutions by the Crown for Breach of the Laws relating to Tobacco (Great Britain)—continued. Port. Falmouth— (continued) Grimsby Harwich Hull Names of Parties. John Gosling Robert Hunt Richard Libby David John Thomas Jones Jane Toms - James Keen -"1 George Peerless -Stephen Goodwin ( John Dunn - Thomas Wild Benjamin Points -James Chisnall John Somerway -1 John Topson William Bartlett -Joseph Myall A Henry Halfacre -[ Henry Denty John Gibbon Peter Clerk John Gregory - Robert Bourn - J Henry Ell stream - L. J. Winkel Si vert Arsers James Fraser John Longran Peter Christensen John Lumley August Lcbressley James Smith Louis Moller F. B. Hutzoun Michael Jordan -John Evans - L. 0. N. Hanson -Robert Morrison -Charles Dunderdale Francis Allen Jacob Brown । Christ. Fowler -<^ | John Jones -! John Smithson i Samuel Stephenson J Peter Borwick Gerrit Peterson -Frederick Qropp -John Turpin Ludwig Aswussgen Martin Elliott C. P. Fellman Elias Janson Nicholas Bugge -William Smelt Peter Segart Adolph Unruh John Graves Manders Williams George Borden David Leach | Thomas Hickson -j Joseph Ellis j Christian Jacob -j Richard Johnson -j Eric Naisman David Parkinson -William Thompson John Scott - John Barrey Joseph Woolren -Matthias Wilheim John Guild -Peter Edwards - Nature of Offences charged. - - for harbouring 1| lb. of tobacco without payment of duty. - - 6 lbs. of tobacco being in his possession - ditto. - - for attempting to run 6 lbs. of tobacco - - ditto - - for concealing 4 j lbs. on board a certain vessel without payment of duties. - ditto - 4 lbs. ditto - - for harbouring 66 lbs. tobacco in her dwelling house. — found on board a vessel f liable to forfeiture for having) on board tobacco in illegal ] packages. L - - 3lbs. manufactured tobacco, for having been run without payment of duty. 51 lbs. ditto - ditto 1 lb. ditto - ditto - - found on board a vessel^ with 7,222 lbs. manufactured ( and unmanufactured tobacco । in illegal packages. J - ditto 6,153 lbs. ditto - - for carrying tobacco without payment of duty. - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto for concealing - ditto for carrying - ditto for concealing - ditto - ditto - - - ditto for carrying - - ditto - - for harbouring"! .... and concealing -J 1 0 for concealing - ditto for carrying - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto for concealing - ditto - ditto - - - ditto for carrying - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto for concealing - ditto for carrying - - ditto - ditto - - - ditto - ditto - - - ditto for concealing - ditto - ditto - - - ditto for carrying - - ditto - ditto - . - ditto - ditto - - - ditto - ditto - - - i tto PENALTIES Whether by Consent of Law Officers of the Crown or otherwise. Magistrate. - ditto. - ditto. - ditto. Magistrate. - ditto. - ditto. Magistrate. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. Magistrate. - ditto. - ditto. - ditto, Magistrate. Magistrate. - ditto. - - Honourable Board’s Order. Magistrate. - ditto. - ditto. Magistrate. - ditto. - - Honourable Board’s Order. - ditto. Magistrate. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. Magistrate. - ditto. - ditto. - ditto. Magistrate. Magistrate. - ditto. ' - ditto. 1 - ditto. 1 OBSERVATIONS. Acquitted. - ditto. - ditto. - ditto. - ditto. - ditto. f- - 3 months’ imprison-\ment each suffered. - ditto. - ditto. Acquitted. Imprisoned. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. r Sought. £. j. d. 100 - - 5 - - 5 - - 5 - - 100 - - 100 - - 100 - - 100 - - 100 - - 5 - - 5 - - 5 - - 6 months’ imprisonment each. 6 months’ imprisonment each. 5 - - 5 - - 5 - - 5 - - 5 - - 5 - - 100 - - 5 - - 5 - - 5 - - 35 8 9 5 - - 100 - - 100 - - 22 13 6 100 - - 100 - - 100 - - 5 - - 5 - - 100 - - 5 - -100 - - 100 - - 5 - - 5 - - 5 - - 5 - - 5 - - 5 - - 5 - - 100 - - 5 - - 5 - - 3 16 - 5 - - 5 - -100 - -100 - - 5 - - 5 - - 5 - -5 - - Recovered. £. j. d. - 12 - - 2 6 - 1 -25 - - 1 — — l - -- 5 - 1 - - 1 10 -- 15 -- 15 -- 10 -- 10 -- 15 -- 10 - - 15 -- 15 - 1 - -1 10 - - 10 - I 5 13 4’ 10 - - - 5 0 1 - - 2 - -1 — — 5 - -- 15 -- 15 -- 10 - l — -1 - -l - -- 10 - 1 5 - - 5 -- 10 -3 16 - - 7 6 - 10 - - 10 -- 15 -- 15 - - 15 - SELECT COMMITTEE ON TOBACCO TRADE. 549 Prosecutions by the Crown for Breach of the Laws relating to Tobacco (Great Britain)—continued. Port. Names of Parties. Nature of Offences charged. PENALTIES Whether by Consent of Law Officers of the Crown orotherwise. OBSERVATIONS. Sought. Recovered. Hull— (continued) Ipswich St. Ives Liverpool 0.38. J. E. W. Fnrse David Ford -James Barney John McCarthy - H. Burmester ♦ Edward Guders -Anders Wollin Washington Collar Thomas Leash Peter Berry John Smeidt Frederick Gunter - Samuel Mullett - William Points William Bowland - Edward Mealy Hill Forest - John Wainwright - Edward Dillon Thomas Frazer Duncan MHntire -William Young W illiam Fear John Collins Thomas Hare Samuel Kennedy -Peter B. John Joseph Hampson - William Brown -Joseph Hayes J. Shepperdson Thomas Heron George Loney George Dodd Mary Williams George Timms Stephen Fletcher - Philip Gazelle James Williams - Hugh M‘Bride Henry Parker George Duffles Isabella Cane William Welch Isabella Marshall -John Wetherden - Michael Conway -Ed. Murray John Davies Frederick Walker -E. M. Brioccia Carmelo Collero -G. Psima Andrew Onorald -G. L’Anador P. W. Williamson G. Bevins P. Bey S. Harding - J. Long John Cooper - - for concealing tobacco without payment of duty. - ditto - - - ditto - ditto - - - ditto - ditto - - - ditto - - for carrying! . and concealing -J for carrying - - ditto for illegally landing ditto for concealing - ditto - ditto - - - ditto for carrying - - ditto - ditto - - - ditto - ditto - - - ditto - - for unshipping 136 lbs. manufactured tobacco ditto. - ditto - - - ditto - - for having 12 lbs. manufactured tobacco - ditto. for having 14 lbs. G oz. ditto - — found onboard a vessel with 38 lbs. manufactured tobacco. — harbouring 4 lbs. leaf and 9 lbs. - - - - ditto. for carrying 47 lbs. ditto - - found on board a vessel with 100 lbs. - - ditto. - ditto 14 lbs. - ditto - ditto 8 J lbs. ditto - ditto 28 lbs. - ditto for carrying 10 £ lbs. ditto - ditto 24 lbs. ditto - ditto 111 lbs. ditto — harbouring 2 lbs. segars and other articles. - - for carrying 37 lbs. manufactured tobacco. - ditto - 27 lbs. ditto - ditto - 34 lbs. ditto — for carrying 19 lbs. manufactured tobacco without payment of duty. - ditto - 9 lbs. ditto - - found on board a vessel with 7 lbs. - - ditto harbouring 14 lbs. ditto - ditto 31 lbs. ditto - ditto 67 lbs. unmanufac- tured tobacco. - - harbouring 7 lbs. unmanufactured and 9 lbs. manufactured tobacco - ditto, carrying 10 lbs. - ditto - ditto 7 | lbs. - ditto - ditto 16 lbs. - ditto — found on board a vessel with 60 lbs. - - ditto carrying 19 lbs. - ditto - ditto 9 lbs. - ditto - ditto 15 lbs. - ditto - ditto 6^ lbs. - ditto - ditto 7 i lbs. - ditto unshipping 49 lbs. ditto harbouring 4lbs. ditto - - found on board a vessel with 269lbs. - - ditto carrying 8 lbs - ditto - - found on board a vessel with 265 lbs. - - ditto - ditto 265 lbs. ditto - ditto 265 lbs. ditto - ditto 265 lbs. ditto - ditto 265 lbs. ditto - ditto 28 lbs. ditto harbouring 4 J lbs. ditto carrying 10 lbs. ditto - ditto 23 lbs. - ditto - ditto lllbs. - ditto - ditto 13 lbs. - ditto £. j. d. 100 - - 100 - - 100 - - 23 2 9 5 - - 5 - - 100 - - 100 - - 100 - - 5 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 14 16 6 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 14 9 9 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - 4 B 2 £. x. d. 25 - - 2 - - - 10 - 25 - - acquitted. 1 — — 100 - - 10 - - 14 16 6 50 - - 20 - - 10 - - 20 - - 5 - - 25 - - 10 - - 25 - - 15 - - 1 — - 100 - - 25 - - - - Honourable Board’s Order. Magistrates. - ditto. - ditto. Magistrates. - - Honourable Board’s Order. - ditto. - - Honourable Board’s Order. - ditto. - ditto. - ditto. - - Honourable Board’s Order. - - Honourable Board’s Order. - ditto. - ditto. Magistrates. - ditto. - - Honourable Board’s Order. - - Honourable Board’s Order. - - Honourable Board’s Order. Impoisoned. - ditto. - - convicted by the magistrates in the mitigated penalty of 15 L; the amount not recovered, nor party apprehended. Imprisoned. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. • ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. , (continued) 5.50 APPENDIX TO REPORT FROM THE Prosecutions by the Crown for Breach of tlic Laws relating to Tobacco (Great Britain)—contimied. PORT. Names of Parties. Nature of Offences charged. PENALTIES Whether by Consent of Law Officers of the Crown or o t lierwise. OBSERVATIONS. Sought. Recovered. Llanelli Maldon Newcastle - Newhavrn - Poolk - PORTSMOUTH - Plymouth - David Anthony - Peter Wright John Swain - -1 John Wright John Bamment - | Henry Swain - ( Joseph Fleming -Daniel Cole -J John Matthews -♦ Thomas Jameson - James Woods -^ Hugh Docherty - J Thos. S. Carboy - J James Walsh Matthew Howse - Richard Thompson H. Carthness -. J. Watson - W. Vey James Herring -Richard Francis -Richard Cust John Corret -' William Clerk Thomas Gray -"] Henry Murphy -1 John Smart - [ Jolm White -J John Raphill John Lee William Robinson Jorgen Kroger George Nesbit John Fisher -^ John Liepcr - John Scott -James Valinteen -J Thomas Gibbons -Henry Spiller Thomas Tiltman -^ Philip Ultman -James Green - J Benjamin Beal - I Chas. Hastings -J Thomas Erridge -t George Sutton Richard Erridge -Robert Bayley Henry Erridge -J John Mortimer Thomas Terry Thos. N. Abbinett 1 William Abbinett L Thos. E. Martin - J Thomas Mignot -5 John Audvire Thomas Angel -J Mary Nash - Thomas Wingate -' Henry Hounsell -William Hounsell > John Cantie Charles Fennemore James Ellis John Goodman ~ James Davies Henry Martin -1 John Fidgett - J - - for being found on board a vessel with 42 lbs. of manufactured tobacco. - - for harbouring one bale of tobacco on his premises. - - for being found on board a vessel with 68 lbs. of tobacco concealed without payment of duty. - - for being found on board a vessel with 23 lbs. of tobacco in his possession in illegal packages. - ditto - 9 lbs. - ditto - - ditto - 18 lbs. - ditto - - ditto - 31 lbs. - ditto - - ditto - 9 lbs. - ditto - - ditto - 15 lbs. - ditto - - ditto 221 lbs. - ditto - - ditto - 15 lbs. - ditto - - ditto - 25 lbs. - ditto - - ditto - 40 lbs. - ditto - - ditto - 38 lbs. - ditto - - ditto - 10 lbs. - ditto - - ditto - 12 lbs. - ditto - - ditto - 9 lbs. - ditto - - ditto - 19 lbs. - ditto - - ditto - 16 lbs. - ditto - - ditto - 9 lbs. - ditto - - - for illegally importing tobacco without payment of duty. - ditto - ditto - ditto - - - for having in his possession 3 lbs. tobacco without payment of duty. - ditto - 31 lbs. - ditto - - - for being found on board a vessel with 673 lbs. tobacco concealed in illegal packages. - ditto -201-^lbs. ditto - - - for carrying and conveymg 4{Jibs, manufactured tobacco, having been unshipped without payment of duty. - - for being found on board a vessel with 5 J lbs. manufactured tobacco concealed. - - for carrying and conveying 8 J lbs. manufactured tobacco unshipped without payment of duty. - - for being found ou board a vessel with 594lbs. manufactured tobacco, being in illegal packages. for harbouring 11.} lbs. tobacco £. s. d. 100 - - 100 - - ' 100 Z. each 100 - - 100 - - 1001, each 100 - - 100 - - 100 - - 1001, each 100 - - 100 I. each 100 - - 100 - - 100 - - 100 - - 100 - 100 I. each 100 - - 100 - - r 5 - - s 5 - - 5 - - flOO - -{ 100 - -[ 100 - -flOO - - 100 - -[100 - - K = - 100 - - 1 100 - - >100 - -J 100 - - 100 Z. each £. j. d. 5 - - 2 10 - 5 - - 5 - - 2 - - c:: - 10 -- 10 . -- 10 -- 10 -- 10 - - 1 -- 1 - - 1 -- 1 - - 1 - - 10 - l - - 1 - — 1 - -0 10 -0 10 -0 10- 2 - - 1 — — — Honourable Board’s Order. - ditto. — Honourable Board’s Order. - - Honourable Board’s Order. — Honourable Board’s Order. - - Honourable Board’s Order. - ditto. - ditto. Magistrates. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. Magistrates. - ditto. - ditto. - ditto. - ditto. — Honourable Board’s Order. p • Honourable [Board’s Order. Imprisoned. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. Acquitted. Imprisoned. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. Acquitted. ^Imprisoned. SELECT COMMITTEE ON TOBACCO TRADE. 55i Prosecutions by the Crown for Breach of the Laws relating to Tobacco (Great Britain)—contitiued. PORT. Names of Parties. Nature of Offences charged. PENALTIES Whether by Consent of Law Officers of the Crown or otherwise. OBSERVATIONS. Sought. Recovered. ] Plymouth— continued. Rye Ramsgate Rochester • Swansea Sunderland John Dominick p William Brown - J William Spriddle - Peter C. Teuvre -*) William Jasper - > P. J. Alexander - J James de Lanare - Maria Grey -Edward Bisson -" W. Champion Lawrence Lechem Richard Rowley -^ Jane Stacey -Ann Roussell Jolin Lewis -Elizabeth Wyld John Griffiths Thomas Evans *1 John Gould - - [ George Burge - J Maria Horton William Quegly William Phipps Joseph Treliving - Peter Pocketty Chris, Christensen Jacob Hulversen - > H. A. Sorensen - J William Carter James Hammond -John Gray John Herring George Aers -Robert West -Thomas Grimes James Turner »1 John Smith - - > Phillip Gallachan - J Henne Due -Gasper Becker Johannes Schmidt - John Goodburn William Jones -'I William Campany J Samuel Rea -Patrick Sanders John Kennett Francisco Cortellier Abraham Senior *1 William Ward - J John Davies - Charles Swan -"1 John Waters - J Thomas Prior Thomas Acton -1 James Hall -George Chapman -George Humble - [ William Christie -Robert Burt -J Thomas Morgan John Luly David Vaughan James Duncan George Wilson William Middleton William Smith -"| Thomas Pain - J James Vineycombe Joseph Marriott Richard Oltman for harbouring 31 lbs. tobacco - - - carrying and conveying Ijglb. tobacco. - - for harbouring 108 | lbs. tobacco. - - carrying and conveying 4 J lbs. tobacco. - ditto - 1 lb. - ditto - for harbouring 52 lbs. ditto carrying and conveying 4lb. ditto - ditto - 31 lb. - ditto -for secreting 3 lbs. ditto -- ditto - 27 I lbs. ditto carrying and conveying6 lbs. ditto for secreting 3,457 | lbs. ditto - - - for carrying and conveying IJ lbs. tobacco. - ditto - 3 lbs. - ditto - - ditto - 3 £ lbs. - ditto - for secreting 3 ^ lbs. ditto - ditto - 8/Glbs. - ditto - - ditto - 102 lbs. • ditto - - -carrying and conveying 31 lbs. tobacco. - ditto - 5 lbs. - ditto -for secreting 17 | lbs. ditto - - attempting to unship 4 £ lbs. tobacco. - ditto -10 $ lbs. - ditto . secreting 1 lb. ditto - ditto 2 lbs. ditto - ditto Gibs, ditto for concealing 31 lbs. ditto - ditto - 1 ]g lbs. ditto - - for carrying and conveying 4 lbs. manufactured tobacco. - ditto - 2 2 lbs. ditto - ditto - 4 lbs. ditto - ditto - 4 ]0! lbs. ditto - ditto - 21 lbs. ditto - - for carrying and conveying 21 lbs. unmanufactured tobacco. - ditto - 2 lbs. ditto - - unshipping tobacco in quantities not exceeding 6 lbs. - - harbouring tobacco on his premises. - - unshipping tobacco in quantities not exceeding 6 lbs. - - for concealing G -^ lbs. tobacco in his baggage. - - for unshipping tobacco in quantities not exceeding 6 lbs. each without payment of duty. - - for having in his possession 12 | lbs. manufactured tobacco not reported. - - with having on board a vessel 3,000 segars not reported. with having run 5 lbs. of segars - ditto - - 8 lbs. ditto - - ditto - - 4 lbs. ditto - - - with having run 4G lbs. manufactured tobacco. - ditto - 109 lbs. ditto - - ditto - - 2 lbs. ditto - - ditto - - 4 lbs. ditto - - ditto - - 18 lbs. ditto - £. s. d. 1001, each 5 - - 100 1. each 5 - - 5 - - 1001, each 5 - - 5 - - 5 - - 100 - - 5 - - 5 - - 5 - - 5 - - 100 - - 100 - - 1001, each 5 - - 5 - - 100 - -100 - - 100 - - 100 - - 100 - - 100 Z. each 5 - - 5 - - 5 - - 5 - - 5 - - r 5 - - 1 5 - - 100 - - 100 - - r 5 - - 5 - - 5 - - 5 - - 100 - - 100 - - 5 - - 100 - - 5 - - 100 - - p00 - -[100 - - 100 - - 100 - - 100 - - £. a. d. - 5 - - 5 - - 5 * 1 — — - 10 - - 10 - 1 - -1 - - 5 - - 1 — — - 10 - 2 - - 3 - -- 10 -- 10 - 10 5. each 1 9 -- 4 - 3 - - - 10 -- 5 - - 7 - - 7 -4 9 G — 5 -25 - - - 5 -2 - - I - - - 7 G - 10 -- 5 -- 7 6 2 10 -l - - 5 - - 10 - - 1 - - 5 — ~ 20 - - Magistrates. Magistrates. - ditto. Magistrates.. - ditto. Magistrates. Magistrates. - ditto. - ditto. - - Honourable Board’s Order. Magistrates. — Honourable Board’s Order. - ditto. - ditto. - ditto- - ditto. Magistrate. - ditto. Magistrate. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - - Honourable Board’s Order. Magistrates. - ditto. - ditto. - ditto. - ditto. - ditto. Magistrates. — Honourable Board’s Order. - - Honourable Board’s Order. - ditto. - ditto. Imprisoned. - ditto. - ditto. - ditto. C-- Imprisoned with hard ^labour. Imprisoned. - ditto. - ditto. - ditto. Acquitted. - ditto. - ditto. - ditto. - ditto. Imprisoned. (continued') 0.38. 4 B 3 552 APPENDIX TO REPORT FROM THE Prosecutions by the Crown for Breach of the Laws relating to Tobacco (Great Britain)—-continued. PORT. Sunderland, (continued.) Southampton Stockton Weymouth - Whitby Names of Parties. George Mason -1 Andrew Gordon -/ Alexander Noble - Robert Harrison -Lennox Chalfcraft Elizabeth Horn Nicholas Havelock") Robert Wylam -J F. W. Davison George Robinson -John Foster - James Wadrup Sarah Teddy Thos. Vineycombe Dan. Le Mershure Thomas Galliene -J John Beaton Bridget Carey Charles Hamill William Pollard -'I Jonathan Barrow ( Charles Sanson - ? Hugh Roberts - J Thomas Starre Ellen Monks William Hannan -Tliomas Akie Louisa Doyle William Stephens - Charles Scorley -^ Stephen Gacon - J Robert Bond Moses Pepper William Babot John Stephens Charles Sapor George Humphrey'I Henry Gale -J John Walker William Creed James Jones E. Nixey Maria Bingham - Geo. Garthwaite -"1 James Gunn - r Maxwell Cooper -^ John Robson Thomas Boyne -^ Belcher Boyne John Boyne - James Sutcliffe - Tliomas Bussell - John Henty - Robert Grace Catherine Dunford Simon Jenkins William Hellyar - Mary M‘Fee John Whittle Stephen Mitchell -James Miles John Inglis -Richard Morrish -Henry Drayton -Daniel Parsons JohnJoffles -J George Metcalfe ^ Nature of Offences charged. - - with having run 81 lbs. manufactured tobacco - ditto - 2 lbs. - ditto - - ditto - 1G lbs. - ditto - - ditto - 5 lbs. - ditto - - ditto - 20 lbs. - ditto - - ditto - 33 lbs. - ditto - - ditto - 5 lbs. - ditto - - ditto - 11 lbs. - ditto - - ditto - 4 lbs. - ditto - - - unshipping 14 oz. without payment of duty. - - for concealing inlier baggage 27 lbs. tobacco. — for concealing on board a vessel 19 lbs. tobacco. for unshipping 3 lbs. tobacco -- - having on her person 82 lbs. tobacco. for concealing G 2 lbs. tobacco - - for concealing on board a vessel 55 lbs. tobacco. for unshipping 1 ‘ lb. tobacco for harbouring 10 lbs. segars -for unshipping 2 4 lbs. tobacco unshipping 5 ^ lbs. tobacco - ditto - 3 lbs. - ditto -- - for concealing on board a vessel 10 lbs. tobacco. - - found on board a vessel with 5,922 lbs. tobacco. - - concealing on board a vessel 27 lbs. tobacco. unshipping 2 lbs. tobacco - - concealing on his person 1 £ lbs. tobacco. - - carrying and conveying 4 j lbs. segars. carrying 1 * lb. tobacco - - concealing on board a vessel 15 lbs. tobacco. unshipping 26 lbs. tobacco - - for having had possession of 10 lbs. tobacco. unshipping 4 £ lbs. tobacco carrying 17 lbs. - ditto unshipping 7 £ lbs. ditto - - for having concealed on board a vessel 66 lbs. manufactured tobacco. - ditto - 3 lbs. - ditto - - - for harbouring on their premises 743 lbs. unmanufactured tobacco without payment of duty. - - for being on board a vessel with 2 lbs. tobacco secreted on his person. - - for concealing on board a vessel 15 lbs. tobacco. - ditto - 5^ lbs. - ditto -- ditto - 12 lbs. - ditto -- - for illegally conveying fg lb. tobacco. - - for concealing on his person on board a vessel 5 lbs. tobacco. - ditto - 1} lb. - ditto - - ditto - 2;] lbs. - ditto - - ditto - 2^. lbs. - ditto - - ditto - i lb. - ditto - - ditto - J lb. - ditto - - ditto - ‘lb. - ditto - - ditto - 4} lbs. - ditto - - ditto - 24 lbs. - ditto - - - harbouring and concealing a quantity of tobacco without payment of duty. PENALTIES Whether by Consent of Law Officers of the Crown or otherwise. - - Honourable Board’s Order. - - Honourable Board’s Order. Magistrates. Magistrates. Magistrates. Magistrates - ditto. magistrates. - - Honourable Board’s Order. Magistrates. - ditto. Magistrate. - - Honourable Board’s Order. Magistrates. Magistrates. - ditto. - ditto. - ditto. Magistrates. - ditto - ditto. Magistrates. OBSERVATIONS. Imprisoned. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. - ditto. Acquitted. Imprisoned. Acquitted. Imprisoned. - - committed to hard labour for six months. - - proceedings now pending in the Court of Exchequer. Imprisoned. - ditto. - ditto. - ditto. Acquitted. Sought. £. 5. d. \100 - -J100 - - 100 - - 100 - -100 - - 100 - -rioo - -tloo - - 100 - - 100 - -100 - - 5 - -100 - -jlOOZ. each 5 - -100 - -100 - - j 100 I. each 100 - -5 - - 100 - -J>100Z. each 100 - -5 - - 100 - -5 - -5 - -^lOOZ. each 100 - - 14 3 6 5 - -10 4 - 100 - -^100Z. each 100 - - 5 - -100 - - 5 - - 5 - - 5 - -5 - - 5 - -5 - - 5 - - 100 - - 100 - -] 100 - -j 100 - - Recovered. £. j. d. 5 — - 10 - - - 15 - 1 - - - 5 - 2 10 - l — — 1 — — 2 10 - 3 - - * —* - 7 6 100 - - 2 - - - 5 - 2 - - - 5 - 1 — — - 5 - - 10 -- 10 - 50 - - Digitized by ViOOQle SELECT COMMITTEE ON TOBACCO TRADE. 553 Prosecutions by the Crown for Breach of the Laws relating to Tobacco (Great Britain)—continued. PENALTIES Whether PORT. Names of Parties. Nature of Offences charged. by Consent of Law OBSERVATIONS. r Officers of the Sought. Recovered. Crown orotherwise. £. j. d. £. j. d. Yarmouth - Robert Watson - - for concealing on his pre- 18 2 3 5 - - Magistrates. David Glasspoole - mises llf6 lbs. manufactured tobacco without payment of duly. - - for concealing on board a vessel 6 lbs. tobacco without payment of duty. 5 “ - - 10 - - ditto. Jeane Auguste - - for carrying and conveying 5 - - -26 - ditto. 3| lbs. of unmanufactured tobacco. Thomas Machit - - - ditto | lb. manufactured tobacco. 5 - - -26 - ditto. Aberdeen - J. E. Johanneson - - - unshipping 1 lb. manufactured tobacco. 5 - - - 15 - - ditto. James Baxter - ditto - 3 lbs. - ditto - 5 - - - 10 6 - ditto. Dundee Thomas Banks - - for having had 21 fc lbs. ma- 100 - - 10 - - - - Honourable nufactured tobacco concealed on board a vessel. Board’s Order. Theresius Pheyn - - - for having illegally landed 3 lbs. manufactured tobacco. 5 - - - 15 - Magistrate. Wilheim Eluner - - - for having had 11 lb. tobacco on his person. 5 - - - 15 - - ditto. Grangemouth David Martin -'I - - for concealment of tobacco, Robert Kerr - > and not being in a legal pack- |100Z. each 5 Z. each - - Honourable Richard Forrest - J age. Board’s Order. John Nichol - ditto - - - ditto 100 - - 5 - - - ditto. Alexander Webster - ditto - - - ditto 100 - - 5 - - - ditto. John Creighton - ditto - - - ditto 100 - - 5 — — - ditto. George Forrester "I f5 - - John Livingstone John Salmon - ( - ditto - - - ditto 100 Z. each ’:: > ditto. David Foreman - J 3 - - Ludovica Schultz - - ditto - . - ditto 100 - - 1 - - - ditto. G. 0. Hoy edr - ditto - - - ditto 100 - - 5 - - - ditto. G. H. Leejoye - ditto - - - ditto 100 - - 5 - - - ditto. J. 0. Staci - -^| " 2 - - D. W. Postema - J. W. N. Ende - [ - ditto - - - ditto 1001, each l - - 2 - - r ditto. . A. V. Balcn .2 - - Jacob Rober -"1 August Albe - J - ditto - - - ditto 1001, each 1 1- ditto. J. B. Ehrenfried - - ditto - - - ditto 100 - - 25 - - - ditto. N. J. Gregerson - - ditto - - - ditto 100 - - 2 - - - ditto. Andrew Wilkie - - ditto . - - - ditto 100 - - 6 - - - ditto. Glasgow John Turpie - - on board a vessel having tobacco in illegal packages. 100 - - 25 - - Magistrates. Ronald Crichton - - ditto - - - ditto 100 - - 5 - - - - Honourable Board’s Order. William Wood - ditto - - - ditto 100 - - 5 - - - ditto. John Doull - - ditto - - - ditto 100 - - 5 - - - ditto. Lachlan McArthur unshipping 4 lbs. tobacco 5 - - 1 10 - Magistrates. Laurie Primrose - — on board a vessel having 100 - - 5 — — - - Honourable tobacco in illegal packages. Board’s Order. David Sutherland - ditto - - - ditto — Robert Alexander - - - carrying 25 lbs. tobacco liable to seizure. 100 - - - - - - Imprisoned. Thomas Ryan - - on board a vessel having tobacco in illegal packages. 100 - - - - - - ditto. Greenock - Alexander Grant ^ John Tliompson - J - - for having in their possession 3^ lbs. manufactured tobacco. >51, each - 1Z. each Magistrates. Prudence Sweeny Rosa Murray -1 - - for having been concerned in conveying 2 lbs. manufactured tobacco without payment of duty. >] 00 I. each po - - [ 6 - - - - Honourable Board’s Order. - ditto. Thomas Gibb -) Mary Gibb -J - - for having in their possession 2 lbs. manufactured tobacco. JlOOZ. each 25 Z. each Magistrates. James M‘Kellar - - ditto - 1 lb. 3 oz. - ditto - 5 - - 1 - - - ditto. Alexander Urquhart - ditto - 11 oz. - ditto - 5 - - 2 - - - ditto. Alexander Rankin - - for having had concealed on his person, and on board a >100 - - X1 - - 'I - - Honourable vessel, 9 lbs. manufactured tobacco. 12 - - J Board’s Order. John M'Pherson - - - for having in his possession 2 lbs. tobacco. 100 - - - - - - - ditto. William Parker - - - for having had concealed on board a certain vessel 6 lbs. tobacco. 100 - - - ... - ditto. Charles Oman - ditto - 11 lbs. - ditto - 100 - - - ditto. James Robb - ditto - 14 lbs. - ditto - 100 - - 7 - - - - Honourable Board’s Order. Kirkalde • Alexander Pearson/ - - for illegally landing a box 15 Z. each - 1 Z. each James McLachlan |^ of segars without payment of duty. Magistrates. 1 0.38. 4*4 {co?itin^. 554 APPENDIX TO REPORT FROM THE Prosecutions by the Crown for Breach of the Laws relating to Tobacco (Great Britain)—continued. 1 Nature of Offences charged. PENALTIES Whether by consentof Law Officers of the Crown or otherwise. OBSERVATIONS. PORT. Names of Parties. r Sought. Recovered. Kirkaldy— (continued') Lerwick Leith - Montrose - Jean Gourlay 1 David Thomson - Rose A. Adam son _ James Johnston - James Slyp - David Laing -"1 John Pooler - J Henrick Harder - Heinrick Baltzer - James Ward -William Linton David Milne Peter Findlay Daniel APGrady -\ Jean McGrady - J Alexander Hill - f Isabella HUI -| Peter Hamm Andrew Nicoll -1 John Aitken -/ - - for harbouring tobacco illegally landed without payment of duty. - - unshipping 2 lbs. manufactured tobacco without payment of duty. - ditto - 5 lbs. - ditto - - ditto - 12 lbs. - ditto - - - concealing 12^ lbs. tobacco on board a certain vessel. - ditto - 71 4 lbs. - ditto - - ditto - 49 lbs. - ditto -- - concealing 6 lbs. tobacco in his house. - - being on board a vessel with 500 lbs. tobacco in illegal packages. - ditto - - - - ditto -- - for receiving 213 lbs. tobacco without payment of duty. - - concealing 27 lbs. tobacco and 19 lbs. tobacco stalks in their house. - - for illegally unshipping 3 lbs. manufactured tobacco. - ditto - l^lbs. - ditto- £. 5. d. flOO - -J 100 - -[100 - - 5 - -1001, each. 100 - - 100 - - 100 - -100 - - 100 - - 100 - -|191 14 - 100 - -f 5 - - £• a d. 26 - -10 - - - 5 - - 10 - 31 2 8 4 - - 25 - - I - - 1 — — 1 - - Magistrates. - - Honourable Board’s Order. Magistrates. - ditto. - - Honourable Board’s Order. Magistrates. Magistrates. Magistrates. - ditto. - ditto. Imprisoned. • Acquitted. Imprisoned. - ditto. - ditto. Acquitted. IRELAND. Belfast Thomas APCormac carrying 3 J lbs. tobacco । 5 5 Magistrates. John Hunter - ditto - 3|lbs. - ditto - I 5 — — — 5 — - ditto. Hugh APComb - - ditto - 1 i lbs. - ditto - — - — 6 । - ditto. George APCollin - conveying 3,042 lbs. - ditto - 100 — — - - Imprisoned. Hugh Hughes carrying 2 lbs. - - ditto - 5 — — — — j Magistrates. James M‘Fall - ditto - 2 5 lbs. - ditto - 0 7 6 j - ditto. James Lovery - ditto - 3 lbs. - ditto - 0 — — — 5 — - ditto. Michael Tischeny - - ditto - 4 lbs. - ditto - — — 10 — - ditto. Rudolph Sissity - - ditto - 5 lbs. - ditto - - — — 10 — - ditto. Arthur Hill - - - Found on board a vessel with 10 lbs. tobacco in an illegal package. ditto ----- ditto - 100 — — - - - - - - ditto. Alexander Mackay 100 - — 25 - - - - Honourable Board’s Order. John Craig - carrying 5 ] lbs. tobacco 5 — — — 2 6 Magistrates. - ditto. Arthur M*Master - - ditto - 6 lbs. - ditto - 5 — - 1 — — Mary Mackey unshipping 30 lbs. - ditto - 100 — — - - - - - - ditto. William Simpson - carrying 4 5 lbs. - ditto - — — — 5 — Magistrates. Samuel Shanks - ditto - 2 lbs. - ditto - 5 — — — — - ditto. Edward APGlenon - ditto - 3^ lbs. - ditto - 5 — - — 10 — - ditto. Margaret Bannister - ditto - 4 lbs. - ditto - 5 — — - - - ditto. Mary Graham - ditto - 2 J lbs. - ditto - 5 — — — 10 — - ditto. David Aitken - ditto - 2 {lbs. - ditto - . 5 — — — 5 — - ditto. Jane McClelland - - ditto - 2 jibs. - ditto - 5 — — — 10 - - ditto. James Carlisle - ditto - 4 J lbs. - ditto - — — 2 — - ditto. John Young - - ditto - 411s. - ditto - 5 — — — 7 — - ditto. David Richards - - ditto - 15 lbs. - ditto - 5 — — — 0 — - ditto. Robert Connor - ditto - 3 lbs. - ditto - D — — 10 - ditto. John Jeffries - ditto - 2 { lbs. - ditto - 5 — — — 10 — - ditto. Michael Garvey - - ditto - 1 J lbs. - ditto - — — — 10 — - ditto. David Grey - - ditto - 5 lbs. - ditto - 5 — — 2 — — - ditto. Jane Erskine - ditto - 4 lbs. - ditto - 5 — — — 2 6 - ditto. James Neill - - ditto - 2 J lbs. - ditto - 5 — — 1 — — - ditto. Rebecca Harris - ditto - 2 J lbs. - ditto - 5 — — 1 — — - ditto. William Woods - ditto - 3 lbs. - ditto - 5 — — 0 — — - ditto. Bernard AP Poland - ditto - 1 J lbs. - ditto - 5 -- — — 5 — - ditto. Alexander Cairns - - ditto - 2 J lbs. - ditto - - ditto - 2Jibs. - ditto - 5 — — — 5 — - ditto. William Morrison - 0 — - — 5 - ditto. Bernard Cail - ditto - 2 £ lbs. - ditto - 5 — — — 10 - ditto. James Connolly - ditto - 2 lbs. - ditto - — — — 5 - ditto. Hugh Connolly - ditto - 1 lb. - ditto - — — — 5 — - ditto. George Robins - ditto - 2 J lbs. - ditto - 5 — — 1 - - - ditto. John Thompson -1 James Thompson -J harbouring 3,386 lbs. ditto - Treble value 200 - - - - Law officers of the Crown. SELECT COMMITTEE ON TOBACCO TRADE. 555 Prosecutions by the Crown for Breach of the Laws relating to Tobacco (Ireland)—continued. PORT. Names of Parties. Nature of Offences Charged. PENALTIES Whether by Consent of Law Officers of the Crown or otherwise. Sought. Recovered. OBSERVATIONS. Belfast— (continued) Drogheda - Dublin - Limerick Londonderry Ross Sligo N Waterford - William Bell - f Tlios. G. Farratt J William Pearson - Anthony Kerwan Alexander Adam - Charles Smith Timothy Delany -John Allen -Andrew Flynn Edward Murray -James Broughall -John Mullen John Verekin Thomas Supple Pat. O’Laughlin - P. Carmody -1 J. Enright - - j Catherine Brown - Daniel Healy James Glynn -^ John M‘Grath - J P. O’Donnell Isaac Mackeilly - John Brawrders Robert Bowes John Moran Will. M‘Donald - William Driscoll -I Thomas Guffney -Thomas Higgins -1 Robert Hudson -' Jolin Quinn Nicholas Jount -John Cowan John Gillen John Hoberlin -y Will. Lonergan - I James Walsh -J William Murphy -a John Fitzgerald -1 William Evans - r John Summers -J Edward Butler -1 Daniel Callan -/ G. W. Connor - - found within eight leagues of the county of Down, on board a foreign vessel from which part of the cargo had been thrown overboard to prevent seizure. - - found on board a vessel with 4 lbs. tobacco in an illegal package. - - carrying and conveying uncustomed manufactured tobacco. - ditto - - - - ditto - - ditto - - - - ditto - - ditto - - - - ditto - - ditto - - - - ditto - - ditto - - - - ditto - - ditto - - - - ditto - - ditto - - - - ditto - - - for concealing tobacco on -board a vessel. - - proved to have had smuggled tobacco on board a vessel. - - proved to have had smuggled tobacco in his possession. - ditto - - - - ditto - - - for conveying tobacco ashore from a vessel. - - for having thrown from a vessel into a boat one quarter bale of tobacco. - - detected conveying tobacco ashore in an open boat. - - for being found on board a vessel with contraband tobacco. - - for not having tobacco found on board inserted in manifest. - - for being found on board a vessel with 1 £ lb. manufactured tobacco. - ditto - 1 lb. - ditto - - ditto - 1 ^g lbs. - ditto - - ditto - 1 :] lb. - ditto - - - found on board a vessel liable to forfeiture for having tobacco concealed, and in illegal packages. - ditto - 7 lbs. - ditto - - ditto - 7 lbs. - ditto - - ditto - 7 lbs. - ditto - - - harbouring 55 lbs. manufactured tobacco in Ids ship. £. s. d. 100 - - 5 - - 5 - - 5 - - 5 - - 100 - - 100 - - 100 - - 100 - - 100 - - 1001, each 100 - - ^ 100Z. each 100 - - 100 - - 100 - - 100 - - 100 - - 100 - - >100 I. each 100 - - 100 - - 100 - - 100 - - £. s. d. 1 - - 1 — — 2 10 0 25 - - 1 — — 1 — — 1 - - 2 10 - 25 - - 25 - - Magistrates. - ditto. Magistrates. Magistrates. - - Honourable Board’s Order. - ditto. - ditto. - - Honourable Board’s Order. - - Honourable Board’s Order. - ditto. Imprisoned six months. Acquitted. - ditto. - ditto. - ditto. - ditto. Imprisoned. - ditto. - ditto. - ditto. - ditto. - ditto. Acquitted. Imprisoned. ditto. - ditto. 20 April 1844. J. G. Walford, Solicitor for the Customs. 0.38. 4 C 556 APPENDIX TO REPORT FROM THE Appendix, No. 4 b. Appendix, No. 4 b. Law and other -------- Expenses incurred by Persons charged AN ACCOUNT of the Law and other Expenses which have been incurred in the Proceedings against Persons charged with Smuggling, and with Frauds in the Customs, during the Years 1842 and 1843, in the United Kingdom ; distinguishing each Country, and the Amount of Duties and of Penalties respectively received, and the Amount received by Compromises in that Period. Years Number of Prosecutions instituted. Expenses incurred. Amount received; viz. Duties. Penalties. Compromises. £. s. d. £. s. d. s. d. £. s. d. 1842 England - 815 3,254 15 — 52 10 2 1,782 7 1 694 19 4 1843 Ditto - M47 5,599 15 7 267 10 6 943 12 9 2,533 16 4 Total for I Two Years J • 1,962 8,854 10 7 320 - 8 2,725 19 10 3,228 15 8 1842 Ireland 86 564 17 6 673 3 1 817 10 — 677 15 — 1843 Ditto - 206 583 9 9 - - - 24 — — 393 11 9 Total foH Two Years J • 292 1,148 7 3 673 3 1 841 10 — 1,071 6 9 1842 Scotland - 64 94 18 7 16 9 11 130 4 6 251 4 6 1843 Ditto - 107 89 12 1 9 9 ~ 33 13 6 414 2 3 Total for"! TwoYearsJ ’ 171 184 10 8 25 18 11 163 18 — 665 6 9 N, B.—The sum of £.12,000 has been recovered from Charles Candy and William Dean, and paid into Court to abide the result of writs of error brought by them. Verdicts have also been found for the Crown against Charles Candy, for the further sum of £.3,150, against William Dean for £. 1,050, and against Denis John Blake, late a landing-waiter in the Customs, for £. 4,350, which also await the result of writs of error. The sum of £• 3,954- ls* 4^- has also been obtained from Messrs. Candy and Dean, under an extent, for Duties alleged to be due from them to the Crown, and has also been paid into Court to abide the decision of a Jury as to the amount which may be found to be due; and a verdict has been found for the Crown against John Dean for £.137. 6s., as Duty due from him. J. G. Walford, 9 May 1844. Solicitor for the Customs. SELECT COMMITTEE ON TOBACCO TRADE. 557 Appendix, No. 5. EXCISE. A RETURN of the Prosecutions by the Crown for breach of the Laws relating to Tobacco, by order of the Excise, between the 23d February 1843 and the 22d February 1844, both days inclusive, distinguishing those in Great Britain from those in Ireland, specifying the precise nature of the Offences charged, the Amount of Penalties in each case sought by the Crown, and the Amount recovered; also, whether the Amount recovered was by consent of the Law Officers of the Crown, or otherwise (so far as relates to the Excise Department.)—(Pursuant to an Order of the Select Committee of the House of Commons on Tobacco Trade, dated 19 March 1844.) GREAT BRITAIN. NAMES. Nature of the Offence charged. Amount of Penalty sought. Amount Recovered. Whether the Amount Recovered was by Consent of the Law Officers of the Crown, or otherwise. • £• 8, d. £. s. d. Charles Groves - - Illegally importing tobacco in the brig “John” of Portsmouth. - Treble the value of the seizure. 270 16 6 - - Defendant absconded before appearance. The brig, which was seized and condemned in the Exchequer, was appraised at the value of 541 Z. 13 5., half of which was remitted by tlie Lords of the Treasury, and the brig restored to the owner on payment of the other half. Alexander Milligan - Hawking tobacco - - - - 100 - - - - - - - Convicted by magistrates in a penalty of 251., and in default of payment, imprisoned. Richard Gates, John Atwell, and Archibald Routledge. - - Illegally importing tobacco, Leaf tobacco, stalks, and manufactured tobacco. - Treble the value of the seizure. - - Judgment, by default, against defendant Gates. The Board of Excise insisted on 5,2G81. 35. under judgment, and defendant imprisoned in default of payment. The case against the other defendants still depending. John Beaumont & Sons - - Using materials other than water in the manufacture of tobacco. 300 - - 300 - - - - The proceedings in this case were instituted in the Exchequer, and the defendant consented to suffer judgment for securing the sum named. Lancelot Weatherburn Similar offence - - - - 300 - - 300 - - - - - Ditto. Ashton Cox - - - - - Colouring and staining leaves in imitation of tobacco. 300 - - 100 - -1 - - - Ditto. William C. Wells - Similar offence - - - - 300 - - 100 - - - - - Ditto. Tliomas Mitchell - - Using materials other than water in the manufacture of tobacco. 300 - - 75 - - - - - Ditto. John A rand z Hagerstadt - - - Having smuggled tobacco in his possession. 100 - - 25 - - - - Convicted by magistrates, and penalty mitigated by them to 25 I. Gilbert Hay and Richard Brooke. - - Using materials other than water in the manufacture of tobacco. 300 - - 150 - - - - The proceedings in this case were instituted in the Exchequer, and the defendants consented to suffer judgment for securing the sum named. Charles Mayne and Richard Laycock. Similar offence - - - - 300 - - 150 - - - - Convicted by magistrates, and penalty mitigated by them to 150 I. Tuam M. Garau Hawking tobacco - - - 100 - - - - - - - Convicted by magistrates, and penalty mitigated by them to 25 I.; defendant imprisoned in default of payment. George Herbert Similar offence - - - - 100 - - • • ■ - - - Ditto. William Walton Similar offence - - - - 100 - - 15 - - - - Convicted by magistrates, and penalty mitigated by them to 25 I.; and in default of payment, imprisoned. After defendant had suffered one month’s imprisonment, the Commissioners of Excise assented to his liberation by the magis -trates who convicted him, on his payment of 151. Francis Nelson - - Having smuggled tobacco in his possession. 200 - - 100 - - - - Convicted by magistrates, and penalty mitigated by them to 1001. William Kinley Depositing tobacco in unentered room 100 - - 25 - - Ditto - - - - ditto, 25 Z. Mary Dawson - - - Similar offence - - • - 100 - - 2 - - - - Convicted by magistrates, and penalty mitigated by them to 25 Z., being the lowest sum to which they had the power to reduce it; and further mitigated by the Board of Excise to 2 Z. at the magistrates’ recommendation. Thomas Caffrey Similar offence - - - - 100 - - 20 - - - - Convicted by magistrates, and penalty mitigated to 20 Z. by direction of the Lords of the Treasury. Henry Laffer - - - --Using materials other than water in the manufacture of tobacco. 300 - - 100 - - - - The proceedings in this case were instituted in the Exchequer, and the defendant consented to suffer judgment for securing the sum named. Ditto - - - - Similar offence - - - - 300 - - 50 - - - - Pleaded guilty, on the understanding with the magistrates that the Board of Excise should fix the amount of the penalty. T. Nichols and R. Gough - Similar offence - - - - 300 - - 300 - - Convicted by magistrates in a penalty of 300Z. Joseph Horsfall - - Having adulterated tobacco in his possession. 200 - - 30 - - - - Convicted by magistrates, and penalty mitigated by them to 501., being the minimum to which the law empowers them to mitigate ; and further mitigated to 30 Z. by the Board of Excise, at the magistrates’ recommendation. Thomas Ruingill - - Using materials other than water in the manufacture of tobacco. 300 - - 75 - - - - Convicted by magistrates, and penalty mitigated by them to 75 Z. Richard Whittingham Similar offence - • - - 300 - - 100 - - - - The proceedings in this case were instituted in the Exchequer, and the defendant consented to suffer judgment for securing the sum stated. James M‘Lean - - - Hawking segars - - - - 100 - - - - - - - Convicted by magistrates, and penalty mitigated by them to 25 I.; in default of payment o! which, defendant imprisoned. Robert Good sail - - Having tobacco in a room not entered with the Excise for that purpose. 100 - - 25 - - - - Convicted by magistrates, and penalty mitigated by them to 25 Z. George Ashton Similar offence - - • - 100 - - 25 - - - - - Ditto. Samuel and Edward Wood -- Using materials other than water in the manufacture of tobacco. 300 - - 100 - - - - The proceedings in this case were institute< in the Exchequer, and the defendants consents to suffer judgment for securing the sum stated. W. P. Saile and C. J. Hirst Similar offence - - - - 300 - - 100 - - - - - Ditto. James Woolley 0.38. Similar offence - - - - 300 - - 4 C 2 100 - - - - - Ditto. (continued) Digitized by Google 56s APPENDIX TO REPORT FROM THE NAMES. Nature of the Offence charged. Amount of Penalty sought. Amount Recovered. Great Britain—contd. £. «. d. £. s. d. Samuel and Edward Wood Fhomas Boyne - - Using materials other than water in the manufacture of tobacco. - - Receiving tobacco into his stock without permit. 300 - - 200 - - 100 - - 25 - - James Tickle - - - Charles Labron and Edward C. Close. - - Using materials other than water in the manufacture of tobacco. Similar offence - - . - 300 300 - - 150 - - 30 - - John Jacques - - - Hawking segars - - - - 100 - - - - - Robert Boyne & C. Milner Charles Nash - - - Ditto - - - - Samuel Waldegrave - - - Receiving smuggled tobacco into their manufacturer’s stock. - - Hawking leaves manufactured in imitation of tobacco. Manufacturing leaves to imitate tobacco - - Harbouring smuggled tobacco, and adulterating tobacco. 100 - -or treble the value of the seizure. 200 - - 200 - - 200 - - 300 - - 2 - - John Beard - . - Daniel Grady - - - Benjamin Law - - - Ditto - - - - George Johnson - Using premises for the manufacture of tobacco, not entered with the Excise. - - Manufacturing leaves in imitation of tobacco. - - Having imitation tobacco and segars in his possession, and offering the same for sale. - - Selling rhubarb leaves, manufactured to imitate tobacco. - - Using unentered premises, and having smuggled tobacco. 100 - - 200 - - 200 - - 200 - - 100 - - - - - William Howes Alexander Hood - - Having foreign tobacco concealed in unentered premises. - - Having smuggled foreign manufactured tobacco in his possession. 100 - - 100 - - 1 — — 10 - - Samuel Galbraith James Linklater Similar offence - - - -- - Having smuggled unmanufactured tobacco in his possession. 100 - - 100 - - 10 - - 12 10 - Gilbert Cogle - - - - - Having smuggled foreign manufactured tobacco in his possession. 100 - - 1 — — Georgo Lawrence - - Having manufactured smuggled tobacco in his possession. 100 - - 6 5- Peter Williamson, jun. - - Having smuggled snuff in his possession. 100 - - 12 10 - John Stove - - - Robert Roupright John Henderson Henry Ann Adams - - - - - Having foreign manufactured smuggled tobacco in his possession. Similar offence - - - -Harbouring smuggled tobacco - - Retailer of tobacco, having smuggled tobacco in her stock. 100 - - 100 - - 100 - -or treble value of seizure. 100 - - 150 - - 12 10 - Anthony Wm. Nicholson - - - Having in his possession foreign smuggled tobacco. 100 - - 5 - - James Welsh - - • Similar offence - - - - 100 - - 12 10 - Francis B. Stuart - - Having in his possession adulterated snuff. 200 - - 100 - - William Cline - - - -- Having in his possession, and hawking, smuggled tobacco. 100 - - - - - Limes, William, and Cornelius Cumming; Henry Johnson alias Henry Roche; and W. Thorburn. - - Smuggling tobacco stalks into Scotland, of which 2,800 lbs. had been landed. 100 - -or treble value of seizure. _ _ _ Whether the Amount Recovered was by Consent of the Law Officers of the Crown, or otherwise. - - Convicted by magistrates, and penalty mitigated by them to 100 1. - - The proceedings in this case were instituted in tlie Exchequer, and the defendant consented to suffer judgment to secure the sum named. - - Convicted by magistrates, and penalty mitigated to 150 Z.; and 829 lbs. tobacco condemned. - - The proceedings in this case were instituted in the Exchequer, and the defendants consented to suffer judgment to secure the sum named. ' - Convicted by magistrates, by whom the penalty was mitigated to 25 I.; and in default of payment, defendant imprisoned. - - Proceedings in this case instituted in the Exchequer, and the defendant consented to suffer judgment to secure the sum named. - - Convicted, and penalty mitigated to 50 Z. Defendant absconded. Ditto - - - - ditto. - - Couvictcd, and penalty mitigated to 2 Z., on account of extreme poverty, this being the first offence, and general good character of defendant. - - Convicted, and penalty mitigated to 25 Z. Defendant absconded. - - Convicted, and penalty mitigated to 50 Z. Defendant absconded. - - Convicted, and penalty mitigated to 50 Z. Defendant imprisoned in default of payment. - - Convicted, and penalty mitigated to 50 Z. Defendant imprisoned in default of payment. - - Convicted, and penalty mitigated to 5Z., it appearing the defendant was not aware that he was acting illegally. Since absconded. - - Convicted, and penalty mitigated to 1Z., on account of extreme poverty of defendant. - - Convicted by magistrates, and penalty mitigated by them to 25 Z., being the minimum to which they have power to mitigate; and further mitigated by the Board of Excise to 10 Z. on the magistrates’ recommendation. - - - Ditto. - - Convicted by magistrates, and penalty mitigated by them to 25 Z., being the minimum in their power; and further mitigated to 12Z. 10 s. by the Board of Excise, on the magistrates’ recommendation. - - Convicted by magistrates, and penalty mitigated by them to 25 Z., being tlie minimum in their power; and further mitigated by the Board of Excise to 1Z., ou the magistrates’ recommendation, on account of the poverty and sickness of the defendant. - - Convicted by magistrates, and penalty mitigated by them to 25 Z., being the minimum in their power; which was further mitigated to 6 Z. 5 5. by the Board, on the magistrates’ recommendation. - - Convicted by magistrates, and penalty mitigated by them to 25 Z., being tlie minimum in their power; which was further mitigated to 12Z. 10 5. by Board of Excise, on the magistrates’ recommendation. - - Convicted by magistrates, and penalty mitigated to 25 Z., which has not yet been recovered. - - - - Ditto. - - Proceedings in this case instituted in the Exchequer, and defendant consented to suffer judgment for securing the sum stated. - - Convicted by magistrates, and penalty mitigated by them to 25 Z.; and further mitigated by the Board to 12 Z. 10 5., on the magistrates’ recommendation. - - Convicted by magistrates, and penalty mitigated by them to 25 Z., being the minimum in their power; which was further mitigated to 5 Z. by Board of Excise, on tlie magistrate’s recommendation. - - Convicted by magistrates, and penalty mitigated by them to 25 Z., being the minimum in their power; and further mitigated to 12 Z. 10 5. by Board of Excise, on the magistrates’ recommendation. - - Proceedings in this case were instituted in the Exchequer, and the defendant consented to suffer judgment to secure the sum named. - - Convicted by magistrates, and penalty mitigated by them to 25 Z.; and in default of payment, defendant imprisoned. - - Convicted in treble the estimated value (1,331 Z. 17*'.); imprisoned in default of payment. Digitized by Tooele SELECT COMMITTEE ON TOBACCO TRADE. 559 IRELAND. NAMES. Nature of the Offence charged. Amount of Penalty sought. Amount Recovered. Whether the Amount Recovered was by Consent of the Law Officers of the Crown, or otherwise. £. s. d. £. s. d. William Ruddell - - Having smuggled tobacco in an unentered room. 300 — - - - - - Compromise of 2001, accepted in court, with consent of law officers ; payment of which cannot be enforced until after Easter term. Edward Brennan - - Having foreign manufactured tobacco in his possession without payment of duty. 100 — — 0 — — - - Convicted by magistrates, and penalty mitigated to 25 I., being the minimum in their power; which was further mitigated to 5Z. by Board of Excise, on the magistrates’ recommendation. James M’Knight - - Having foreign smuggled tobacco in his possession. 100 - - Convicted by magistrates, and penalty mitigated by them to 25 I., being the minimum in their power; and further mitigated to 10 I. by Board of Excise, on the magistrates’ recommendation, but not yet recovered. Mary Burke - - '. Hawking tobacco - - - - 100 - - - - - - Convicted by magistrates, and penalty mitigated by them to 25 Z., which has not yet been recovered. Andrew Fincane - - Having illegally imported foreign manufactured tobacco in his possession. 100 - • - - - Case dismissed by magistrates, but an appeal entered, which has not yet been heard. Andrew M‘Loughlin Hawking tobacco - - - 100 - - - - - Convicted by magistrates, and penalty mitigated by them to 25 Z.; in default of payment of which, defendant imprisoned. Hugh McDonald Similar offence - - - - 100 - - - - - ------ Ditto. Andrew M‘Loughlin - Similar offence - - - - 100 - - - - - ------ Ditto. Philip Tarran - - - - - Having foreign manufactured smuggled tobacco in his possession. 100 - - 25 - - - - Convicted by magistrates, and penalty mitigated by them to 25 Z. John M'Monigle Similar offence ; - 100 — - - - - - Convicted by magistrates, and penalty mitigated by them to 25 Z.; and in default of payment, defendant imprisoned. Douglas MfPhaden - - - Having adulterated tobacco in his possession. 200 — - - - Convicted by magistrates, and penalty mitigated by them to 50 Z. Defendant absconded. Additional Cases that have occurred from 22d February last to the present Time. GREAT BRITAIN. NAMES. Nature of the Offence charged. Amount of Penalty sought. Amount Recovered. Whether the Amount Recovered was by Consent of the Law Officers of the Crown, or otherwise. George Herbert Hugh M‘Elwin Henry Herts - - - William Bird - - - Emanuel Gompers Francis and Geo. Gamble - John and Thos. Garton Walter Taylor - - - Hawking tobacco - - - Hawking imitation snuff Hawking segars - - - - - - Receiving tobacco into his stock without permit. Hawking segars. - - Using materials other than water in the manufacture of tobacco. - - Similar offence, and obstructing officer in the execution of his duty. Hawking tobacco - . - £. j. d. 100 - - 100 - - 100 - - 200 - - 100 - - GOO - - 500 - - 100 - - £. 5. d. 5 - - 300 - - 250 - - - - Convicted by magistrates, and penalty mitigated by them to 25 Z. Defendant imprisoned in default of payment. - - Case dismissed by magistrates, witness not being able satisfactorily to identify the person of the offender. - - Convicted by magistrates, and penalty mitigated to 25 Z., being the minimum in their power; which was further mitigated by the Board to 5Z., on the magistrates’ recommendation. - - Convicted by magistrates, and penalty mitigated by them to 50 Z., but not yet received. - - Convicted by magistrates, and penalty mitigated by them to 25 Z., but does not appear to have been as yet paid. - - Convicted by magistrates, but appeal entered by defendant, which was withdrawn, and defendant submitted to pay 300 Z.; and 2,837 lbs. tobacco condemned. - - Convicted by magistrates, and penalty mitigated by them to 250 Z. - - Convicted by magistrates, and penalty mitigated by them to 25 Z. Defendant imprisoned in default of payment. Michael M‘Feeley Charles Rog rs I - - Having foreign manufactured smuggled tobacco in his possession. Similar offence - - - - R E L A N D. 100 - - 100 - - - - - --Case dismissed by magistrates; appeal entered but not yet heard. Ditto - - - ditto. Excise Office, London,*! 13 April 1844. / G. A. Cottrell, Acc‘ Gen1. 0.38. 4 c 3 560 APPENDIX TO REPORT FROM THE Appendix, No. 5 a. EXCISE. A RETURN of the Number of Persons Convicted before Magistrates for Smuggling, or being concerned in the Smuggling of Tobacco in the United Kingdom, distinguishing England, Ireland, and Scotland, between the 1st day of January 1842 and the 1st day of January 1843, naming the Places where each Conviction occurred; distinguishing those Cases heard by Magistrates where the Weight has been over Six Pounds, and stating the Weight in both cases, and also specifying whether the Tobacco seized was Manufactured, or was not Manufactured; and also stating the Amount of Fine or Imprisonment imposed in each case, and whether the Party paid the Fine or suffered the Imprisonment; also, the Cost of maintaining the Prisoners in Gaol:—And the like Return between the 1st day of January 1843 and the 1st day of January 1844 (so far as relates to the Excise Department.)—(Pursuant to an Order of the Honourable the House of Commons, dated 5th march 1844). YEAR ENDED 5th JANUARY 1843. ( Names of Persons Convicted. Places where the Convictions occurred. Pounds Weight of Tobacco seized. 0 S § 1-0 = g~ < •« tn 0 s £ 8 Whether the Party paid the Fine, or suffered the Imprisonment. Cost of maintaining the Prisoners in Gaol. Manufactured. Unmanufactured. Cases in which the X Voight has beci 1 over Six'Pounds: £. £. s. d. England - Ellen Roberts - Liverpool - - 151 100 - - - Suffered three months’ imprisonment, in default of payment of the fine. 2 9 - Ireland - Nil. - - - — — — — Scotland - John Agnew - Cases in which the I Glasgow - Veight has not exceeded 462 Six Pouni 100 Is: - - - Suffered eleven weeks’ imprisonment in default of payment of the fine. 1 13 - England - Ann Tapson Thomas White Exeter Ditto 1 31 1 10 4 10 - Paid the fine, ditto. Patrick Sweeney Liverpool - - 50 - - - Suffered six months’ imprisonment in default of payment of the fine. 4 11 - Ireland - Nil. — — — — — Scotland - Robert Russel - Lerwick - 41 25 - - Paid a fine of 10 7., to which sum the fine imposed was mitigated by the Commissioners of Excise on the recommendation of the magistrates by whom the party was committed. YEAR ENDED 5th JANUARY 1844. r 1 1 1 Cases in which the Weight has been over Six 1 Pounds: England - Robert Armstrong - Carlisle 84 25 Paid the tine. John A. Hagerstadt -Francis Nelson William Kinley Hull - Liverpool -Ditto 161 13 12.1 16 25 100 25 - - Ditto. - Ditto. - Ditto. Edward Murray Ditto 7 - 100 - - - Suffered imprisonment in default of payment of the fine. George Ashton -Union Hall, Southwark. 261 - 25 - Paid the fine. Ireland • Edward Brennan Newry 71 25 - - Paid 5 I., to which sum the fine imposed was mitigated by the Board of Excise on the recommendation of the magistrates, who had no power to reduce it below 25 7. James M^night Ditto 8 - 25 - - - Fine not yet recovered, case being under further consideration. Philip Farran - Moville 31 25 Paid the fine. Scotland - George Lawrence Lerwick - 31 25 - - Paid 6 7., to which the fine imposed was mitigated by the Commissioners of Excise on the recommendation of the magistrates, who could not reduce it below 251. John Stove Ditto 19 - 25 - - - Fine ordered to be mitigated to 1 7., on the magistrate’s recommendation. Anthony William Nicholson. Glasgow - 8 - 25 - - - Paid 5 7., under circumstances similar to the case next but one preceding. James Welch - Cases in which the Ditto Weight has no 42 t exceeded L Six Pour 25 ids: - Paid 12 7. 10$., under similar circumstances. England - Joseph Kirk Hull - 1 * i 25 - - - Suffered three months’ imprisonment in default of payment of the fine. Mary Dawson - Liverpool - 31 25 - - Paid 2 7., to which sum the fine imposed was mitigated by the Commissioners of Excise on the magistrate’s recommendation, who could not reduce it below 25 7. Thomas Caffrey Ditto 6 * •- 25 - - Paid 207., to which sum the fine imposed was mitigated by the Treasury. John Holdsworth Leeds 21 w • 25 - — Paid the fine. Ireland - Robert Wallace Moville 3 25 - - Paid 10 7., to which sum the fine imposed was mitigated on the magistrate’s recommendation. John M‘Monigle Ditto JI • 25 - - - Suffered seven weeks’ imprisonment in default of payment of the penalty. 2 17 6 SELECT COMMITTEE ON TOBACCO TRADE. 561 YEAR ENDED 5Ui JANUARY 1844—continued. / Names of Persons Convicted. Places where the Convictions occurred. Pounds Weight of Tobacco seized. Q £ O o o S 4 . o rs tn q H e § H Whether the Party paid the Fine, or suffered the Imprisonment. \ Cost of maintaining the Prisoners in Gaol. Manufactured. Unmanufactured. Cases in which the V feight has not' exceeded 5 Six Pounds i: £• £. /. d. Scotland Alexander Hood Ayr - 4 - 25 - - Paid 10 Z., to which sum the fine imposed was mitigated by the Commissioners of Excise at the recommendation of the magistrates, who had no power to reduce it below 25 Z. — Samuel Galbraith - Ditto 3i — » 25 - ----- ditto. — James Linklater Lerwick - u 25 - - - Paid 12 Z. 10 5., to wliich the fine was mitigated, under similar circumstances. — Peter Williamson Ditto 2 25 ------ ditto. — Gilbert Cogle - Ditto 5 2.5 - - Paid 1 Z., to which the fine imposed was mitigated on the magistrate’s recommendation, on account of poverty and sickness of defendant. Robert Roupright - Ditto 2 * — 25 ■ — Not settled. John Adams - Edinburgh - 21 - 25 - - Paid 12 Z. 10$., to which the fine was mitigated on the magistrate’s recommendation. Peter Kerr Glasgow - 4 - 25 - Paid 5 Z., under similar circumstances. — Excise Office, London,1 (signed) (7. 4. Cottrell, 7 May 1844. J Acct-Gen’. Appendix, No. 5 b. A RETURN of the Number of Cases of Adulteration of Tobacco discovered by the Excise, since January 1843, to this date, stating the Results of Inquiry and Analysis thereon; whether the Parties were Committed or Discharged; also, the nature of the Adulteration in each Case, and the extraneous Articles with which the several Parcels of Tobacco seized were Adulterated. Cases of Adulteration of Tobacco discovered since January 1843. Result of Inquiry and Analysis thereon. Excise Collections. Persons on whose Premises discovered. Quantities Seized. Whether the Parties were Convicted or Discharged. Nature of the Adulteration and extraneous Articles with which Adulterated. Cumberland Derby * Halifax Hull - Lancaster - Leeds Wm. Turner, auctioneer - Thomas Hopkins - James Bownis Joseph Smith - - - Wm. P. Saile and Charles J. Hirst Lancelot Weatherburn - Tliomas Bradley John H. Booth Samuel Swindell Benjn. R. Haseldine Thos. H. Broadbent Thomas Mitchell Ditto - - - - John Lee and E. Smith - J. H. and C. B. Wharton John Woodell Ditto - - - - James Parker David Smith & Co. Mary Simpson Francis Thornton - W. J. White -George Alderson --143 lbs. of malt comings, manufactured to imitate tobacco. 39 lbs. of cut tobacco 240 lbs. - ditto - 408 lbs. of smalls • 149 £ lbs. of tobacco 2,272 lbs. of sand. 110 lbs. of tobacco - 78 | s. - ditto 11 } lbs. - ditto 5 4 lbs. - ditto 15 J lbs. - ditto 14 lbs, - ditto 5 | lbs. - ditto - - 41 ’ lbs. of tobacco seized from Messrs. Smith. 221 lbs. of tobacco -41 J lbs. - ditto 44 lbs. - ditto 350 lbs. of leaves 55 lbs. of tobacco - ^. - ditto - - - 1 | lbs. of leaf tobacco 88 | lbs. of tobacco 44 lbs. - ditto GO lbs. of cut tobacco 6 | lbs. - ditto 19] lbs. ditto < < 1 J - - Not prosecuted, it appearing that the article had been left with him for sale by auction, and that he had no knowledge of its quality. - - Depending on the case of James Bownis, of whom the tobacco appears to have been purchased. Case depending - - - Convicted - - - . - - Snfferedjudgment in the Court of Exchequer. - - - - ditto - - . ' - - These parties were not pro- * secuted, as it was satisfactorily shown that the adulterated tobacco found in their possession had been purchased of Messrs. Saile & Hirst and L. Weatherburn, above named, without any knowledge of its .adulteration - - - SufFered judgment in the Court of Exchequer. Case depending - - -- - Not prosecuted, having been purchased of the above Thomas Mitchell, without any knowledge of its being adulterated. Convicted - - - . l--Not prosecuted, there being 'a difficulty in proving the adul-' teration. - - Not prosecuted, the quantity being small, and he not being a manufacturer. -Not prosecuted, it having been satisfactorily shown that the tobacco had been purchased of the abovementioned L Weatherburn, Halifax collectiou, without knowing it to have been adulterated. - - - - ditto - - -- - - - ditto - - -- - - - ditto - - -- - - - ditto - - - - This seizure consisted of malt comings, unknown seeds and other materials. - - 24’4 per cent, of saccharine matter and other materials. - - Cut tobacco, 1G-1 percent, of saccharine matter and other materials. Smalls, 72 per cent. • ditto. - - 7 per cent, of saccharine matter and other materials. 21'2 per cent. - ditto. 2 1 per cent. • ditto. 20'9 per cent. - ditto. 21*2 per cent. - ditto. 15*3 per cent. - ditto. 49’9 per cent. - ditto. 22-2 per cent. - ditto. 11*2 percent. - ditto. 11’4 per cent. - ditto. 11’2 per cent. - ditto. - - Adulterated with cut and dried leaves, and soda. - - Mixed with rhubarb leaves, to a small extent. - - 15*9 per cent, of saccharine matter and other materials. 24*3 per cent. - ditto. 24'5 per cent. - ditto. 212 per cent. - ditto. 21*6 per cent. - ditto. 2 4 3 per cent. - ditto. 0.38. 4 c ( 4 (continued) Digitized by Google 562 APPENDIX TO REPORT FROM THE Cases of Adulteration of Tobacco discovered since January 1843. Results of Inquiry and Analysis thereon. Excise Collections. Persons on whose Premises discovered. Quantities Seized. Whether the Parties were Convicted or Discharged. Nature of the Adulteration and extraneous Articles with which Adulterated. Leeds—continued. Lincoln - - Liverpool - - Manchester - Sheffield - - Stafford - - David Gostick - - Charles Mayne & Co. - Gilbert Hay & Co. - - Thos. and Richd. Garton - Francis and Geo. Gamble Henry Laffer - - - William McMillan - - Henry Laffer - - - Thos. Nicholls & Richard Gough. Thomas Hancock - - Ditto - - - - George Brown - - James Boardman - - Thomas Nelson - - Ditto - - - - Joseph Gilbertson - - Richard Whittingham - Joseph Horsefall - - Thomas Ruingill - - Tliomas Moss - - Richard Whittingham - Thomas Wright - - Ditto - - - - Andrew Ingle son - - Frederick Tummond - John Snow - - - Samuel & Edward Wood - Ditto - - - - Francis Ingham - - Samuel Parkinson - - Robert Drury - - Francis Wragg - - James Woolley - - John Whittingham - . Charles James Hill - - 17 £ lbs. of tobacco - - 112 lbs. - ditto - - 375 lbs. of leaf tobacco - - - 770 lbs. manufactured tobacco. 4 ^ lbs. leaf ditto. 47 lbs. of sugar. 191 lbs. of saltpetre. - - 2,837 lbs. of cut and leaf tobacco. 865 lbs. of tobacco - - 341 lbs. of snuff - - 410 lbs. of leaf tobacco -- - 1,311 lbs. of manufactured tobacco. 458 lbs. of leaf tobacco. 145 lbs. of tobacco - - - 54 lbs. of tobacco, seized from Richard Whittingham and Charles James Hill. 84 lbs. of leaf tobacco -201 lbs. of cut ditto. — 20 lbs. of adulterated tobacco. 148 lbs. - ditto - - 108 lbs. - ditto - - 41 lbs. - ditto - - 380 | lbs. - ditto - - 6 lbs. - - ditto - - 236 £ lbs. - ditto - - 362 lbs. - ditto - - 89 lbs. - ditto - - 6-^ lbs. - ditto - - 33 lbs. - ditto - - 240 lbs. - ditto - - 780 lbs. - ditto - - 19 | lbs. of cut tobacco - 67 lbs. - ditto - - 5641 lbs. of tobacco • - 284 lbs. of manufactured tobacco. 65 lbs. of roll ditto. 30 lbs. of tobacco - - 31 lbs. - ditto - - 30 £ lbs. of cut tobacco -37 J lbs. of birdseye ditto 270 lbs. of tobacco - - 596 $ lbs. - ditto - - 19 lbs. - ditto - - 35 lbs. - ditto • - - - Not considered a case for prosecution, the party being in poor circumstances, and having purchased the tobacco as genuine. Convicted - - - - Case depending ... Convicted - - - - Ditto - - - - - - - Suffered judgment in the Court of Exchequer. - - Not prosecuted, there being a difficulty in proving the case. Pleaded guilty - - - - Convicted - - - - - ditto - - - - - - ditto - - - - - - ditto - - - - - - - Not prosecuted, the tobacco having been purchased of the above George Brown, without any knowledge of its adulteration. Convicted - - - - - ditto - - - - - - - Not prosecuted, the tobacco having been purchased of John Hartley, who was convicted in Wigan Collection, without any knowledge of its having been adulterated. - - Suffered judgment in the Court of Exchequer. Convicted - - - - - ditto - - - - - - ditto - - - - - - ditto ----- - - Proceedings stayed by defendant’s death. - - - - ditto - - - - - Not prosecuted on account of the trifling amount of adulteration. Case depending - - - - - Not prosecuted, it appearing that the tobacco had been purchased of the above Fred. Tummond, without knowing it to have been adulterated. - - Suffered judgment in the Court of Exchequer. Convicted - - - - - - Not prosecuted, the tobacco having been purchased of the above Messrs. Wood, without knowing it to have been adulterated. - - - - ditto - - - - - Not prosecuted, the tobacco having been purchased of L. Weatherburn, who was convicted in Halifax Collection,without knowing it to have been adulterated. - - - - ditto - - - - - Suffered judgment in the Court of Exchequer. - - Not prosecuted, the tobacco having been bought of T. Hancock, Liverpool, not knowing it to have been adulterated. - - - - ditto - - - - - 13*8 per cent, of saccharine matter and other materials. - - Mixed with rhubarb leaves and salts, to the extent of 30 per cent. - - 12 per cent, of saccharine matter and other materials. - - Adulterated with saccharine matter, and other materials in proportions, varying from 2’9 to 12 per cent. - - 9*8 per cent of saccharine matter and other materials. - -11 per cent. - ditto. - - 27'3 per cent, of earthy and other matter. 11*4 per cent, of saccharine matter. - - Adulterated with molasses in various proportions, from 14 2 to 17'3 per cent. - -11’5 per cent, of saccharine matter, and other materials. 11’5 per cent. - - ditto. - - Adulterated with saccharine matter and other materials, in proportions varying from 11* to 13’3 per cent. — 13’1 of saccharine matter and other materials. - - Adulterated with saccharine matter and other materials, varying from 9'4 to 21*8 per cent. Ditto - from 19 9 to 24*8 per cent. - - 18'2 per cent, of saccharine matter and other materials. - - Adulterated with bran and other matter, to the. extent of 13'21 per cent. Adulterated with sugar. - - Adulterated with ochre, to the-extent of 6'6 per cent. - - Adulterated with saccharine matter and other materials, in proportions varying from 3'9 to 26 per cent. - - 199 percent, of saccharine matter and other materials. 23'3 per cent. - - ditto. Various proportions of ditto. - - 3 per cent, of saccharine matter and other materials. 1 6 per cent. - - ditto. 16'6 per eent. - - ditto. 19'4 per cent. - - ditto. - - Adulterated to the extent of 14 per- cent, with saccharine matter and moss. - - Adulterated with saccharine matter, in various proportions from 4'8 to 23'8 per cent. - - 15'7 percent, of saccharine matter and other materials. 14 4 per cent. - - ditto. 25'4 per cent. - - ditto. 21'6 per cent. - - ditto. 201 per cent. - - ditto. 23 per cent. - - ditto. 11'1 per cent. - - ditto. 11'5 per cent. - - ditto. SELECT COMMITTEE ON TOBACCO TRADE. 563 Cases of Adulteration of Tobacco discovered since January 1843. Results of Inquiry and Analysis thereon. Excise Collections. 1 I Persons on whose Premises discovered. Quantities Seized. Whether the Parties were Convicted or Discharged. Nature of the Adulteration, and extraneous Articles with which Adulterated. Suffolk William Lott - - - Samuel Mallett 28 lbs. of tobacco - 34 lbs. - ditto - Convicted - - - . - - Not prosecuted, the tobacco having been purchased of the above Win. Lottas genuine. 13 per cent, of sugar and chicory. 13 per cent. - - ditto. Wigan James Tickle - - - Jolin Hartley - - - Alfred Hamer John Hayes - - - John Nicholson Robert Crook Robert Lever - - - 829 lbs. - ditto - 1,083 lbs. - ditto -85 lbs. of leaf tobacco 220 lbs. of birdseye -20 lbs. of tobacco - ^ lb. - ditto - 55 lbs. - ditto - 6 f lbs. - ditto - Convictc885 113,774 124,387 190,769 32,581 48,057 84,094 18,648 112,568 26 1,894 56,895 5,641 .550,916 65,612 2 2,213 14,167 111,750 4,468 4,652 173,838 224 21,869 26,957 238 1,235,535 175,364 754,226 637,046 271,407 102,742 114,488 613,452 67,827 14,167 120,870 195.931 27,195 2,165,125 NUMBER OF POUNDS WEIGHT In Operation, on 5lh January 1840. Leaf Tobacco. Tobacco Stalks. Returns of Tobacco. Cut or Shag Tobacco. Snuff Work. Total. England - - Scotland - Ireland - - 346,408 53,740 212,880 172,431 24,481 37,901 124,302 16,381 4b291 128 231,004 42,990 166,183 915436 137,720 416,964 United Kingdom 613,028 234,813 140,683 41,419 4403 77 1,470,120 England - - Scotland - Ireland - - U nited Kingdom NUMBER OF POUNDS WEIGHT In the Half Year, ended 5th July 1840. Cut or Shag 'I’obacco, Roll Tobacco. Segars. Rappee Snuff. Scotch Snuff. Brown Snuff. Tobacco Stalk Flotr. Total. 6419,003 2,293 1,275 588,485 936,905 1,766,078 275,081 550 264,035 374,720 549 590,602 1,164 111,339 98,198 21,029 8,256,433 1,315,082 1,879,791 6,422,571 3,291,468 275,631 639,304 703,105 98,198 21,029 11,451,306 0.38- 4 D 2 (continued) 566 APPENDIX TO REPORT FROM THE NUMBER OF POUNDS WEIGHT On 5th July 1840. Leaf Tobacco. Tobacco Stalks. Returns of Tobacco. Cut or Shag Tobacco. Roll Tobacco. Segars. Stalk Flour. Rappee Snuff. Scotch Snuff. Brown Snuff. Total. England -Scotland Ireland - 599,127 145,293 153,166 122,662 49,405 20,663 96,913 22,533 109,157 1,112 44,544 4,979 518,735 52,352 1,618 3,890 68,095 4,371 1,009 136,320 25,610 18,987 1,252,047 226,581 721,913 United Kingdom ,897,586 192,73O 119>446 110,26g 568,258 53,97° 3,890 73,47.5 161,930 18,987 2,200,541 NUMBER OF POUNDS WEIGHT — On 5th July 1840. Leaf Tobacco. Tobacco Stalks. Returns of Tobacco. Cut or Shag Tobacco. Snuff Work. Total. England -Scotland Ireland - 316,676 45,127 285,122 188,082 28,225 72,394 147,733 26462 790 27,046 240 4,U2 680,327 100,054 361,658 United Kingdom 646,925 288,701 174,195 79° 31,428 1,142,039 Excise Office, London,! 4 April 1844. / G. A. Cottrell, Acc^Gen1. Appendix, No. 8. (1.)—A RETURN of the Revenue Coastguard Establishment in the United Kingdom, for the Year ended the 5th January 1844 ; stating the Number andtheiRank of the several Officers and Men employed ; the Rates of Pay and Allowance to each Class, and the Amount of each Department; also the Number of Cruizers, tlieir Establishment and Expense, in detail; so as to exhibit the whole Expense of that Establishment.—{Pursuant to an Order of the Select Committee of The House of Commons on Tobacco Trade, dated 15th March 1844.) DISTRICTS. Inspecting Commanders. Inspecting Officers. Chief Officers. cd Lc 2 .2 . 0 0 CT CT a? a a s ^ 1 § CT £ to« ’5 0 CTCT tn a U bo .9 CT tn ri a 0 a bo CT tn C .2 bo .2 CT tn* a a a CT^ .O. CT CT "5 0 CT tn* a, ri s to A .S > *5 c3 CT £ tn a •2 O bo CT — - - 10 .5. per diem; not to exceed 70 days per quarter. - - - ditto - - - ditto - - 105. per visit to each station in district; not to exceed four visits per station per quarter. - - - ditto - - 5^. per diem on inspections between 6 and 12 iniles; 6s. per diem between 12 and 15miles; 7s. per diem if a greater distance; and 2s. per night for bed. - - Go Z. per annum for first, and 30 Z. per annum for second. - - ditto - - ditto - - Forage for two, at 25. per diem each. - - Forage for one, at 2 5. per diem. - - ditto - - ditto 5 Z. per annum ditto ditto 2Z. 105. p’ann. - ditto 3Z. per annum - - Fees to Surgeons for examination of men previous to admission to service, 2s. 6d. per man, postage of letters, and carriage of parcels, &c. - - - ditto. - - - ditto. - - - ditto. - - - ditto. w o c 2 o o w > o o o > u 57° APPENDIX TO REPORT FROM THE Appendix, No. 8. Rates of Pay, Allowances, &c. (4.) —RATES of Pay and Allowances to Officers in Command of Revenue Cruizers. d. s. Commanders, each per annum, pay, allowance for table-money, stationery, and providing necessaries --------- 215 5 - 8 Ditto - - - - ditto - ditto - - - - 209 5 - 11 Ditto - - - - ditto - ditto - - - - 30 203 io Chief Mates in command, each per annum, for ditto - - - . 139 7 6 1 Ditto - - - ditto - - - - ditto ------ 11 133 7 6 4 Second Mates in command, each per annum, for ditto . - - - 106 2 Ditto - - - ditto - - - - ditto ------ 100 — — 8 Ditto - - - ditto - - - - ditto ------ 96 — — 2 Ditto - - - ditto - - - - ditto ------ 95 — — 1 Ditto - - - ditto - - - - ditto ------ 17 5 Deputed Officers in command, each per annum, for pay, stationery, and 88 providing necessaries ---------- 54 18 9 1 Ditto ----- ditto - - - - ditto 51 18 9 1 Ditto ----- ditto - - - - ditto - - - - - 49 18 9 1 Ditto ditto - - - - ditto ----- 4 8 9 8 RATES of Pay to Officers and Crews of Revenue Cruizers. £. 5. d. £. 5. d. Chief Mates, not in command - - - Pay - - • - 73 — — Allowance for table-money 27 7 6 —— 100 7 6 Second Mates, not in command - - - Pay - - - - 45 12 6 Allowance for table-money 27 7 6 —— 73 — — Deputed Officers, not in command - - Pay - - - - - - 3i 18 9 Mariners - -- -- -- - - ditto - - - - - 27 7 6 Ordinary Mariners ----- - ditto - - _ - - - 18 5 — 1st Class Boys ------- - ditto - - - - - - 13 13 9 2d Class Boys ------- - ditto - - . - - - 9 2 6 1st Engineer ------- - ditto - - - - - - 15b’ — — 2d Ditto - -- -- -- - - ditto - - . - - - 104 — — Fireman - -- -- -- - - ditto - - - - - - 36 10 — RATIONS of Provisions to each Person per Diem. Biscuit ------.........lib. Rum (or, in Ireland and Scotland, whiskey in lieu) - - - | pint. Beef ----------- i lb. Flour ----------- | lb. Sugar - - - - - - - - - - - 1A oz. Tea.............* - - - - ^ oz. Cabbages or potatoes, 1 lb. (or Scotch barley in lieu) - - - 2 oz. SELECT COMMITTEE ON TOBACCO TRADE. 571 Appendix, No. 8. (5.)_A STATEMENT, showing the Expense of each Department of the Revenue Coast Guard in England (exclusive of Cruizers), for the Year ended the 5th January 1844. Expense ot Revenue Coast Guard in England. PARTICULARS OF EXPENSE. AMOUNT. TOTAL AMOUNT. Comptroller-General’s Department: £. 5. d. £. «. d. Salary: Comptroller-general ------ 1,000 - - Deputy Comptroller-general - - - - 500 - - Clerks - -- -- -- - 3,391 8 - Extra clerks ------- 641 10 - Messengers ------- 150 - - Travelling expenses ------- 708 15 8 6,391 13 8 Inspecting Commanders : Salary ----- 4,625 12 1 Moving duty - - - - 5,369 ~ - Horse allowance - - - - 3,201 16 2 Stationery ----- 194 18 - Contingent expenses - - - 394 19 4 Miscellaneous - - - - 141 18 5 —__— 13,928 4 - Mounted Guard : Established officers’ salary and day-pay - 11,670 19 8 Horse allowance ----- 5,597 16 - Expenses on removal - - - - 85 16 11 Expenses on special service - - - 56 3 9 Stores ------- 432 1 10 Carriage of stores ----- - 4 6 Miscellaneous - - - - - 1,205 - 9 19,048 3 5 Stations: Salaries : Chief officers ------- 1,126 17 6 Chief boatmen ------ 3,191 11 1 Boatmen ------- 11,439 2 4 Day-pay of Chief officers ------ 17,9°5 12 7 Boatmen ------- 137,27<> 3 9 Extra boatmen ------ 6,344 14 3 Buildings, including purchase of land - - - - 1,19° 10 5 Building and purchase of boats - - - - - 650 10 9 Repairs of Cottages ------- 3,oS8 3 11 Watch, boat and store-houses - - - - 1,788 2 8 Watch vessels ------ 398 i2 6 Boats -------- 1,026 16 11 Supply of stores -------- 7,693 5 2 Carriage of stores -------- 92 5 6 Rents ---- 5,141 15 7-} Allowance for lire and candles - - - - - 2,574 15 4 Travelling expenses, on Removal - - - - - 694 8 9 Special service - - - - 261 16 - Surgeons’ and medical bills ------ 386 2 3 Miscellaneous - -- -- -- - 2,164 13 11 —__ 204,461 5 -J Compensation to Naval officers employed in the Coast-guard service, for loss of half-pay - -- -- -- -- - - - 24,44 3 4 6 Compensation to Mates employed in the Coast-guard service, to make their pay equal to the day-pay and compensation for loss of half-pay of Lieutenants - 866 12 - Additional pay to Lieutenants employed as chief officers - • - - 3,688 6 6 Grand Total - - - £. 272,827 9 1J 0.38. 4 E 5T2 appendix to report from the Appendix, No. 8. Expense of Revenue Coast Guard in Ireland. (6.)—A STATEMENT, showing the Expense of each Department of the Revenue Coast Guard in Ireland (exclusive of Cruizers), for the Year ended the 5th January 1844. PARTICULARS OF EXPENSE. AMOUNT. TOTAL AMOUNT. Inspector-General’s Department: £. s. d. £. s. d. Salaries: Inspector-general ------ 800 - - Deputy Inspector-general .... 400 - - Clerks 270 - - Extra clerks ------- 97 5 10 Messenger ------- 70 - - Travelling expenses : Inspector-general - - - - 485 11 8 Deputy Inspector-general 74 - - Miscellaneous - -- -- - - - 159 2 11 2,356 - 5 Inspecting Commanders:—Salary 2,866 11 6 Moving duty - - - - 3,682 10 - Horse allowance - - - 2,120 15 10 Stationery - - - - 131 2 6 Contingent Expenses 325 4 6 Miscellaneous - - - - 23 8 6 Stations: —- 9,149 12 10 Salaries : Cliief officers 1,608 11 10 Chief boatmen ------ 1,674 13 4 Boatmen - ------ 5,250 15 11 Day Pay of Chief officers ------ 8,656 2 9 Boatmen - 64>777 10 6| Extra boatmen ----- 5,827 11 1 J Buildings, including purchase of lands - - - - 82 2 8 Budding and purchase of boats - - - - - 339 7 6 Repairs of Cottages ------- 1,111 14 6 Watch, boat and store-houses - - - 78 5 10 Boats ------- 218 13 10 Supply of stores ------- 1,424 3 4 Carriage of stores - - 15 4 1 Rents --------- 3,325 15 4 Allowance for fire and candles - - - - - ’,563 9 5 Travelling expenses on Removal - - - - 974 9 1 Special service - - - 178 17 9 Surgeons’ and r'nedical bills ----- 221 - 8 Miscellaneous - -- -- -- - 325 in — 97,653 11 5 Compensation to Naval officers employed in the Coast-guard service, for loss of half-pay ------ - - - 8,848 - 6 ] Compensation to Mates employedin the Coast-guard service, to make their paj equal to the day pay, and compensation for loss of half-pay of Lieutenants - - - - - - - - 254 8 - Additional pay to Lieutenants employed as chief officers - - - 1,082 16 7 Grand Tot. AL - - - £. 119,344 9 9 SELECT COMMITTEE ON TOBACCO TRADE. 573 Appendix, No. 8. (7.)—A STATEMENT, showing the Expense of each Department of the Revenue Coast Guard in Scotland (exclusive of Cruizers), for the Year ended the 5th January 1844. Expense of Revenue Coast Guard in Scotland* PARTICULARS OF EXPENSE. AMOUNT. TOTAL A MOUNT. Inspecting Commanders:—Salary - - - - - Moving duty - * - - Horse allowance - - - Stationery - - - - Contingent expenses - - - Miscellaneous - - - - Stations: Salaries:—Chief officers ------ Chief boatmen -----Boatmen - - - - - - - Day Pay :—Chief officers -----Boatmen -----Extra boatmen - - - - - Buildings, including purchase of land - - - - Building and purchase of boats ----- Repairs of Cottages ------Watch, boat and store-houses - - - Boats ------- Supply of stores ------- Carriage of stores ------- Rents - -- -- -- -- Allowance for fire and candles - - - - - Travelling expenses on Removals . - - . Special service - - • - Surgeons’ and medical bills - - - - - Miscellaneous -------- Compensation to Naval officers employed in the Coast-guard £. s. d, 741 - 2 812 - -495 17 10 27 13 - 103 7 9 16 15 8 158 5 -340 - - 711 5 3 1,835 15 9 9,440 10 6 541 4 - 9-6 41 15 - 71 16 -4?5 - 50 9 9 145 19 4 9 19 5 302 - - 225 11 3 143 3 4 20 5 - 633 120 I9 4 £. 2,196 14,178 s. d. 14 5 18 - service, for loss of half-pay ------ - - - b734 5 6 Additional pay to Lieutenants employed as chief officers - - - - 351 — — Grand Total - - - £. 18,460 17 11 0.38. 4 E 2 574 APPENDIX TO REPORT FROM THE Appendix, No. 8. Expense of Revenue Coast Guard in England. (8.)—A STATEMENT, showing the Expense of each Department of Cruizers in the Revenue Coast Guard in England, for the Year ended the 5th January 1844. PARTICULARS OF EXPENSE. AMOUNT. TOTAL AMOUNT. £. 5. d. £. S. d. Salaries :—Commanders ------- 3,238 8 6 1st Mates ® ----- - 1,896 18 6 2d Mates ------- 1,024 2 6 Wages:—Deputed mariners ------ 4,2$6 2 5 Mariners -------- 11,523 16 5 Boys - - 2,194 15 11 Travelling expenses on Removal - - - - - 35 3 6 Special service - - - - 161 8 8 Building and purchase of vessels and boats - - - - 1,412 11 8 Repairs of vessels and boats ------ 8,820 16 11 Supply of stores - -- -- -- - 13,211 19 10 Carriage of stores - -- -- -- - 24 - 1 Rents - , - 218 - 9 Victualling, viz.:—Provisions ------ 25,753 16 - Table money - - - - - 1,984 16 - Necessary money - - - - 1,488 11 2 Surgeons’ and medical bills - 1,726 1 1 Miscellaneous --------- 1,735 10 6 — 80,717 - 5 / Grand Total - - - £. 80,717 - 5 Expense of (9.)—A STATEMENT, showing the Expense of each Department of Cruizers in the Revenue Revenue Coast Coast Guard in Ireland, for the Year ended the 5th January 1844. Guard in Ireland. PARTICULARS OF EXPENSE. AMOUNT. TOTAL AMOUNT. Salaries :—Commanders -------1st Mates ------- 2d Mates ------- Wages :—Deputed mariners ------ Mariners --------Boys -------- Travelling expenses on Removal - - - - - Special service - - - - Building and purchase of vessels and boats - - - - Repairs of vessels and boats ------Supply of stores --------Carriage of stores ----- - - Rents ----------Victualling, viz.:—Provisions ------ Table money - - - - - Necessary money - - - . Surgeons’ and medical bills ------Miscellaneous --------- £. j. d. 987 5 -533 3 -433 7 -1,427 16 6 4,466 - 5 810 10 5 8 6- 4 1 - 65 10 1 231 18 8 b774 16 10 - 2 10 9 - - S89 15 9 639 10 5 554 4 5 84 10 9 204 3 1 £. j. d. 13,123 17 2 Grand Total - - - £. 13,123 17 2 SELECT COMMITTEE ON TOBACCO TRADE. 575 Appendix, No. 8. (10.)_A STATEMENT, showing the Expense of each Department of Cruizers in the Revenue Coast Guard in Scotland, for the Year ended the 5th January 1844. Expense of Revenue Coast Guard in Scotland. particulars of expense. amount. TOTAL AMOUNT. Salaries: Commanders ------- £. s. d. 630 6 6 £. 4. d. 1st Mates -------- 292 19 - 2d ditto -------- 165 15 - Wages : Deputed Mariners ------ 626 14 5 Mariners - -- -- -- - 2,482 10 11 Boys --------- 361 1 1 Repairs of vessels and boats ------ 361 2 8 Supply of stores 400 1 2 Carriage of stores - -- -- -- - 1 11 1 Rents - -- -- -- -- - 35 3 - Victualling, viz.: Provisions - - - - 1,705 14 10 Table money - - - 311 2 - Necessary money - - - - - 251 6 6 Surgeons’ and medical bills - - - - 5 9 5 Miscellaneous ------ --- 62 13 6 7,<>94 1 * 7,694 ’ 1 Grand Tot. AL - - - £. (11.)—A STATEMENT, exhibiting the whole Expense of the Revenue Coast Guard Whole Expense of Establishment in the United Kingdom, for the Year ended 5th January 1844. Revenue Coast Guard Establish- EXPENSE EXPENSE mcni^ unntii Kingdom. [total EXPENSE. - OF STATIONS. OF CRUIZERS. England --.-.. Ireland ---... Scotland ------ £. s. d. 272,827 9 11 119,344 9 9 18,460 17 11 £. «. d. 80,717 - 5 13,123 17 2 7,694 1 1 £. s. dt >512,167 15 5 j Coast Guard Office, London, 18 April 1844. Phipps Hornby, Comptroller-General. 0.38 4^3 576 APPENDIX TO REPORT FROM THE Appendix, No. 8 a. A RETURN stating the Number of Harbour Vessels employed, their Establishment, and Expense, in the Year ended 5 January 1844. PORT. Number of Vessels. Name of Vessel. ESTABLISHMENT. Rate of Pay. Amount of Pay Rate of Allowances for Victualling. Amount of Allowances. TOTAL. London - - Hull - - Liverpool - Milford - - Portsmouth - 1 1 1 I , 1 1 1 Princess Royal - Harpy - - Dolphin • - Bee - - - Vixen - • Kelpy - - Ferret - - 1 Resident shipkeeper 1 Resident shipkeeper 1 Sailing master - 9 Watermen - - Repairs and supply of stores. Tide surveyor in command. 2 Deputed mariners J each - - - ] 12 Mariners, each -^ 1 Boy - - - Quarantine expenses New boats, repairs, and supplies. 4 Mariners for the f tender, each -\ New boats, repairs, and supplies. Tide surveyor in command. 2 Deputed mariners, each. 9 Mariners, each - Repairs, supply of stores, &c. Assistant tide surveyor. 4 Boatmen, each -| Repairs and supplies 3 Mariners, each -{ Repairs and supplies Purchase of the vessel Gipsey, in lieu of the Ferret. 3 s. per day - 3 j. per day - 58, per day - 3 s. per day - 1751. per ann. 20 Z. per ann. and 21, per lunar month. 2Z. per lunar month. 81, per annum 2Z. per lunar month - - 1501, per a^n. 467. per ann. 26 7. per ann. 70 7. per ann. 5 7. p’ ann. and 2s. 6d.perday 2 7. per lunar , month - - £. s. d, 54 15 - 54 15 - 91 5 - 492 15 - z > 589 - 11 ( | 50 6 9 > 476 - -« > 272 10 - } 78 3 9 2s. 6d. p’day Is. 3d. p’day Is. 3d. p’day Is. 3d. p’day Is. 3d. p’day 2s.6d. p’day Is. 3d. p’day Is. 3d. p’day 272 10 - Is. 3d. p’day Total £. s. d. * 375 5 -✓ 43 17 6 > 296 11 3 68 8 9 - - - £. £. s. d. 54 15 - 54 15 - 91 5 - 492 5 - 981 6 7 964 5 11 128 17 - 165 17 - 94 4 3 54 18 772 11 3 150 1 4 272 10 - 198 17 8 146 12 6 17 7 9 300 - - 7 4,940 19 10 Office of Comptroller-General, 16 April 1844. (signed) W, Dickinson, Comp.-Gen. SELECT COMMITTEE ON TOBACCO TRADE. 577 Appendix, No. 8 b. PORT OF LIVERPOOL. See Question 1888. (1.)—The Number of Officers belonging to the Water Guard Establishment, on Appendix, No. 8 b. the 19th April 1844. Port of Liverpool. 1 Inspector of the River. * 13 Tidesurveyors. 1 Registrar of Tidewaiters. 1 Clerk to the Water Guard. 50 1st Class Tidewaiters. 50 2d Class Tidewaiters. + 95 3d Class Tidewaiters. 10 1st Class Boatmen. 10 2d Class Boatmen. 10 3d Class Boatmen. J 119 Extra Tidewaiters. 12 Glut Tidewaiters. Vixen Cutter: 1 Commander, who is also a Tidesurveyor. 2 Deputed Mariners. 9 Ordinary Mariners. 384 * 1 Vacancy, proper number being 14. + 5 Vacancies, proper number 100. J 11 Vacancies, proper number 13c. (signed) L. C. V. Walker, Ia, n.x. Inspector of Water Guard. (2.)—Total Expenses of the Water Guard Department, including Salaries and Day Pay, from the 6th January 1843 to the 5th January 1844, both inclusive. £. 5. d. Inspector of the River --------- 350 — — 4 1st Class Tidesurveyors ------ at 200 Z. 800 — — 4 2d Class - ditto - - - - - - at 175/. 700 — — 5 3d Class - ditto - - - - - - at 1501. 750 — 1 Registrar of Tidewaiters -------- 120 — 1 Clerk to the Water Guard ------- 9° — — * Vixen Cutter, including Commander -----Established Tidewaiters’ salaries ------- 772 1 1 3 4.495 4 6 Ditto - - ditto - day pay - - - - - - 3 $. 8,468 8 — Established Boatmen’s salaries ----- - - 695 — Ditto - - ditto - day pay - - - - - -25. Extra and Glut Tidewaiters’ and Glut Boatmen’s day pay - - 988 6 — 6,919 2 — Total - - - £. 25,148 11 9 * N. B.—Vixen Cutter is commanded by one of the 14 Tidesurveyors. There are many water-guard officers occasionally employed to aid other Customs’ departments, the expenses of whose services do not show in\he above account. (signed) L. C. F. Walker, Lt. r.n. Inspector of Water Guard. 0.38. 4 e 4 578 APPENDIX TO REPORT FROM THE Appendix, No. 9. SEIZURES OF TOBACCO AND SPIRITS; &c. Appendix, No. 9. Seizures by the Coast Guard. (I.)—A STATEMENT of the Principal Seizures of Tobacco, made by'the Coast Guard, during the Year 1843. DATE OF SEIUZRE. BY WHAT CRUIZER OR STATION. tobacco. SEGARS. particulars. 1843: 27 January 28 — 22 March - 15 — 17& i8Apr. 12 — 1 May 22 — 3 June - 3 ~ 30 — 5 July - 7 — 19 — 27 — 17 August 20 — 16 October 16 — 17 — 29 — 5 Nov. - 5 — 10 — 12 — 25 — 10 Dec. 14 — 30 — Harwich - - - Dunmore, East - - Lapwing, revenue cutter Lighthouse (Cork) -Portsmouth Belfast - - - Southend Mansands Crouch River - - - Ditto Arrow Tender - Lerwick - - - Littlehampton - Lighthouse (Cork) -- - Ditto Tynemouth Scout, revenue cutter Stonehouse, Plymouth Barking - - - Cliff Creek Ardglass - - - Mumbles Scout, revenue cutter St. John’s, Portsmouth Dungeness (No. 3) - Tarbert - - - Mouth of Boyne Folkstone Rathmullen lbs. 75 f 8 mand *1 4,262 leaf > [ S.oigstalksJ 25 200 3>O42 4>363 65 84 3,457 4 21 6,662 ’9 14 8,788 6,193 17 J 16 67 1,429 6,153 105 27 32 25^ 67 574 lbs. 18 64 1,029 25 - - In a dwelling-house: two men taken. - - Taken with a horse and car, and two men. - - Taken in a vessel at sea, with four men. Concealed on board a vessel. - - Vessel and goods seized, with four men. - - Taken with a horse and cart, and one man. Found concealed in an out-house. Seized in a house. - - Vessel and goods seized, with six men. - - Concealed on board a vessel, with six men. - - Vessel and goods seized, with three men and one woman. Found on the person of two lads. - - Found concealed; vessel taken, with two men and one boy. ^Concealed ; two men taken. - - Found in an inn; one man taken. — Vessel and goods seized, with seven men. Concealed on board a vessel. Picked up in the river. Drifted on shore. Washed on shore; vessel seized. Found concealed. - - Boat and goods seized, with three men. Picked up floating. - - Seized on the persons of three men; boat taken. - - Found in a boat; two men taken, and vessel detained. - - Concealed on board a vessel; one boy taken. - - Concealed on board a vessel; three men taken. - - Concealed on board a vessel, with nine men. 50,810 f 1,136 SELECT COMMITTEE ON TOBACCO TRADE. 579 Appendix, No. 9. (2.;—A STATEMENT of the Principal Seizures of Tobacco made by the Coast Guard since the Seizures by the 5th January 1844. Coast Guard. DATE OF SEIZURE. BY WHAT CRUIZER OR STATION. TOBACCO. PARTICULARS. 1844: Jan. 18 - Feb. 8 - — 20 - Mar. 5 - April 2 - May 2 - I Rathmullen - - Swansea - - - Belfast - - - Lighthouse (Cork) - Hartlepool - - Greenhithe - - lbs. 24 3+ 299 stalks 87 91 3,161 • Secreted on board a vessel. Concealed on board a brig. Without a certificate. - - Secreted on board a vessel; two men taken. - - Concealed on board a vessel; five men captured. - - In a small yacht (Isis); three men captured. 3,696 lbs. * Tobacco - - 1,280 Ditto Stalks - - 1,881 3,161 (3.)—A STATEMENT of the Quantities of Spirits and Tobacco seized by the Coast Guard: during the Five Years ended the 5th January 1844, distinguishing each Year. Year. Brandy. Geneva. Tobacco. Segars. Gallons. Gallons. Lbs. Lbs. 1839 - . . . . 16,878 2,594 2,330 898 1840 - • - - - 11,602 2,758 3,482 52 1841 - - - - - 9,O46 1,959 16,978 2 1842 - « • « « 8,955 1,256 15,786 2,754 1843 - « • • • 8,662 814 51,115 1,202 55,143 9,381 89,691 4,908 (4.)—A RETURN of the Number of Seizures of Tobacco, made by the Officers of the Customs and Coast Guard, in the Years 1841, 1842, and 1843. 4 1841 : Number of Seizures. 1842 : Number of Seizures. 1843: Number of Seizures. England - Scotland - Ireland - fCustoms -" | Coast Guard J Customs - " LCoast Guard J Customs - " l Coast Guard 1,027 17 113 1 40 80 1,236 39 93 7 29 42 1,451 77 19° 99 Total - - - !,278 1,446 1,882 Custom House, 17 May 1844. (signed) W. Gale, Acting Accountant of Petty Receipts. 580 APPENDIX TO REPORT FROM THE Appendix, No. 9 a. Appendix, No. 9 a. Pounds weight of Tobacco condemned. A RETURN of the Pounds weight of Tobacco Seized and Condemned in England, Scotland, and Ireland respectively, from the 5th day of January 1843 to the 5th day of January 1844, distinguishing the Unmanufactured, Manufactured, Stalks, and Segars. — Unmanufactured. Manufactured. Stalks. Cigars. England - - - - lbs. lbs. lbs. lbs. 54,413 47,197 13,940 7,243 Scotland .... 175 2,092 2,706 232 Ireland - - - - 14,526 2,736 122 *9 Total - - - 69,114 52,025 16,768 7.564 ———n 145,471 Acts, &c. relating to Seizures, &c. Memorandums of Dates of Acts of Parliament, Treasury Letters, Board’s General Orders, and Minutes on the subject of Seizures, Rewards to Officers, Informers, and other Parties. Treasury Order Board’s General Order - 26 February 1818 -4 March 1818 - - states the practice in paying informers a share of seizures, under Act 56 Geo. 3, c. 104, s. 7. f- - directs that informers are not to be The Board of Customs’General Order, 23 June 1818 - < assured a higher rate of reward than [one-third of officer’s share. {- - directs that no agreement be entered into with informers to receive less than one-third of officer’s share. The Board of Customs’ Minute - 28 October 1835 - f- - allows to informers one-third of the And General Order - - - 31 October 1835 - [satisfaction paid fora seizure. Act 3 & 4 Wm. 4> c. 5°, 6- 3 Act 3 & 4 Wm. 4, c. 53, s. 67 Act 3 & 4 Wm. 4, c. 53, s. 70 Act 3 & 4 Wm. 4, c. 53, s. 71 Acts of Parliament. - - - Repeals all former Acts on seizures. - - • Regulates rewards of seizures to officers. - - - Empowers the Board to reward other parties. - Forfeits the reward of officers and other parties for seizures made collusively or negligently. Appendix, No. 9 b. A RETURN of the Pounds Weight of Tobacco Seized and Condemned in England, Scotland, and Ireland respectively, from the 5th day of January 1843 to the 5th day of January 1844, distinguishing the Unmanufactured, Manufactured, Stalks and Segars (so far as relates to the Excise Department).—(Pursuant to an Order of the Honourable the House of Commons, dated 13th March 1844.) POUNDS WEIGHT OF TOBACCO SEIZED AND CONDEMNED. Unmanufactured. Manufactured. Stalks. Segars. Imitation Tobacco. Imitation Snuff. England - - - - Scotland - - - - Ireland - - - - 428 147 169 7,183 3,982 2,797 462 283 U 1 10,708 22 32 3,263 787 Year ended 5th January*) 1844 '- - -J 744 11,165 3,259 285 10,762 4,050 / Excise Office, London,1 7 May 1844. j 15,453 lbs. 14,812 30,265 14,812 lbs. (signed) G A. Cottrell, AccMJen1. SELECT COMMITTEE ON TOBACCO TRADE. 581 Appendix, No. 10. ABSTRACT of various Penalties to which Manufacturers of Tobacco and Snuff were liable under the 29th Geo. 3, c. 68; &c. Appendix, No. io. Penalties under 29 Geo. 3, c. 68. Sec. 59 60 61 62 63 64 69 72 77 80 81 9, 83 84 86 87 89 91 92 93 „ 94 96 98 99 5, >» 100 102 103 105 106 108 109 110 112 113 114 116 117 118 119 122 123 124 125 129 130 131 132 Manufacturing or selling tobacco, or without entry three days previous. For entry by a second party under the same roof - If premises are not worth 10Z. a year, or not assessed to church and poor. Not having “ manufacturer” over the door - - - Having 44 manufacturer” over the door without entry Manufacturing in places not allowed - - - - Using utensils without three days previous entry -Not renewing licences in time - - - - - Neglecting or refusing to manufacture according to notice Notice of finishing; articles to be kept apart till officer has seen them. Same as to Roll and Carrott -----Same when Roll and Carrott are pressed and finished Roll and Carrott for exportation, having stalks therein -Cutting leaves like tobacco ------Not providing proper casks and bins, and marking same Cutting snuff, work without weighing, &c-, or refusing to continue weighing, or refusing declaration, or, having laid down, neglecting to give notice, or to ticket or take out, &c. &c. Neglecting to go on with snuff till finished, and for 24 hours. Mixing Scotch in store-rooms - - - - - Opening store-rooms, except in presence of officers Mixing leaves, ochre, or wood, with snuff or snuff work -Having the above mixed in their possession - - - Mixing without entry -------Privately manufacturing; each man - - - . Increases in the credits to be deemed brought in without permit. Not having scales -------False scale ---------Using art or device, or contrivance to deceive Not assisting officers in weighing - - - - - Leaf tobacco finished, tobacco and tobacco operations to be kept separate. Hindering officers taking samples - - - - - Not booking goods sold ------Increase in stock --------Scotch, on which additional credit has been taken -Removing tobacco or snuff before weighing, &c. Moving goods without permit - - - - - Permit out of force to be deemed no permit - - - Permits to contain certain particulars, and to agree with request note, &c. Permits to be under certain regulations or not to be valid. Permits to be returned if goods not sent out in first limitation, or, Manufacturers, not retailers, selling less than quantities specified. Bringing in tobacco, &c. without permit - - - Moving goods from without to within the^ills of mortality, with or without permit. Returning goods sent to the country - - - - Moving goods with permit out of certain hours Hawking and offering goods ------Forging permits, &c. .,...-. Exportation of tobacco with Spanish, exceeding one-fifth Opening sealed packages for exportation - . - Exporting goods mixed with rubbish - - - - Roll and Carrott, with more than 20 per cent, of liquor - - - 200 Z., and forfeiture of all goods, with casks. - - entry void, 200 Z. and forfeiture as before. ditto. 50 Z. - - 100 Z., 200 Z., and forfeiture of goods. 50 Z. each 50 Z. 50 Z. 20 Z. 50 Z. 50 Z. 50 Z. 50 Z. forfeiture, 200 Z. 50 Z. 16 penalties, 50 Z. each. three penalties, 50 Z. each. 50 Z. 200 Z. 200 Z. 50 Z., and forfeiture of goods. two penalties, 50 Z. each. 30 Z.; 2d offence, 60 Z. forfeiture and treble value. two penalties, 100 Z. 200 Z. 200 Z. 50 Z. 50 Z. 100Z. five penalties of 100 Z. 20 Z. three penalties of 20 Z. two penalties of 50 Z. - - forfeiture of goods, and treble value. ditto. ditto. forfeiture and treble value. two penalties, 20 Z. - - treble value, and forfeiture of goods. forfeiture of goods. forfeiture, and 50 Z. forfeiture. forfeiture, and 20 Z. five penalties of 500 Z. each. forfeiture. two penalties, 50 Z. - forfeiture, and 100 Z. for every cask. forfeiture. (continued) 0.38. 4 F 2 5^2 APPENDIX TO REPORT FROM THE Appendix, No. 10. Sec- Penalties under '^ 29 Geo. 3, c. 68. loU ——— j 53 Forging certificate for discharge of bonds Obstructing officers and rescue of goods - Bribing officers, or offering bribes -Officers may search with warrant - - 2001. - - two penalties, each 200 Z. where no other penalty is imposed. - 500 Z. - obstruction, 100 Z. 77 penalties, 8,500 Z. 16 forfeitures of goods. 4 cases of treble value. 14 18 21 29 30 Geo. 3, c. 40 : Taking tobacco or snuff from operation without notice -Snuff that has been liquored to be shown to officer -Excess in credits to be deemed brought in without permit Removing snuff work, except to the mill - - - 1 & 2 Geo. 4, c. 109 : Retail room --------- four penalties, 501, 201. forfeiture. ditto. o 6 7 8 9 10 12 13 14 Certificates ---------Operation not finishing, or exceeding three - - - Manufacturing operations; increase to be forfeited. Roll, Carrott, and Leaf, increase forfeited - - - Segars ---------- Increase --------- Omitting to ticket all goods, and neglecting to point out all particulars. On exporting tobacco not wholly stript from the leaf General surveyors may weigh stock - - - - Increase in operation -------Obstructing or hindering generals - - - - - Adulteration clause ------- - - six penalties of 100 Z., and forfeiture of all goods which make the offence. seven penalties of 50 Z. two penalties of 100 Z. - - seven distinct causes of for-i feiture, and 50 Z. I — 50 Z., seven penalties of 100 Z. each, on each operation. — nine causes of forfeiture on each operation. forfeiture, and 100 Z. - - forfeiture, and 100 Z. for each cask. forfeiture, and 200 Z. increase forfeited, and 100 Z. 100 Z. six penalties of 200 Z. - - forfeiture, and two penalties of 100 Z. 38 penalties, 4,170 Z. 21 distinct cases of total forfeiture of goods. There are also a great many other penalties (some of them very heavy) under those Acts called General Laws of Excise. Appendix, No. 11. Appendix, No. 11. Quantity of Tobacco grown in Europe. ESTIMATE of the Quantity of Tobacco grown in Europe in the following countries; extracted from Papers laid before the Congress of the United States in 1841. In Russia - - - -Denmark - - - -Holland - - - -Belgium - - - -France — — — — — Germany, not including Austria Austria and its dominions Island of Sardinia - - -Roman States - - -Naples - - - - -Switzerland - - - -Walachia - - - - Poland - - - - - lbs. 21,000,000 225,000 5,800,000 1,140,000 2 6,000,000 40,000,000 35,000,000 378,000 1,215,000 1,125,000 297,000 i,35O,ooo 3,150,000 136,680,000 SELECT COMMITTEE ON TOBACCO TRADE. 583 Appendix, No. 12. LETTER from Messrs. J. ^ F. Lloyd to Joseph Hume, Esq. m. p. Appendix, No. 12, Letter from Messrs. Lloyd 10 Sir, London, 14 June 1844. We take the liberty to direct your attention, as Chairman of the Committee on the J. Hume, Esq. m.p. Tobacco Trade, to a matter connected with the subject under inquiry, which we have ——~ reason to think has not been brought under notice, although it is one of considerable interest to this country. The export of British manufactured tobacco, both as merchandize and as stores, has experienced a progressive diminution, while the export of American manufactured tobacco has vastly increased. The total quantity of British manufactured tobacco exported in the year 1843 was 128,5891bs, while that of American manufacture, re-exported from British ports to all parts of the world, was 749,680 lbs. In addition to the latter, the United States export annually to British colonies to the extent of about 2,250,000 lbs., making a total of about 3,000,000 lbs.; of this, about 1,250,000 lbs. are sent to our colonies in Europe, Asia, and Australia. These facts naturally suggest an inquiry as to the reasons why our colonies are supplied by the foreigner rather than by the mother country. It is true that the raw material is the production of America; so also is cotton; and yet we are able to return to the country of its growth that article in a manufactured state. Neither want of skill, nor cost of manufacture, can be said to deprive us of this trade. The cause of its being in the hands of the Americans is, in our opinion, the inability of the British manufacturer to compete with the former, owing to the drawback being insufficient to cover the duty that is paid, and the admission of foreign manufactured tobacco into our colonies at the same rate of duty as on that of British manufacture. The drawback allowed is 2$. 7 i d. and five per cent, per pound, which is equivalent to the duty charged of 35. and five percent., provided 100 lbs. of raw material produce 114 J lbs. of the manufactured article. Such an article being deteriorated by an excess of water, would not sell in our colonies in competition with that supplied by the American, to produce which, 100 lbs of raw material will yield not exceeding 104 lbs. manufactured, the drawback on which will amount to less than the duty paid by 3d. per pound. The description of goods consumed in the colonies, Negro-head, Cavendish, &c. require a considerable time in the process of manufacture; not less than two months will elapse between the time of payment of duty and the repayment of the drawback ; the interest of money on the present excessive duty, for that time, will be nearly a halfpenny per pound. We may remark, that throughout the new tariff, the principle having been recognised of the products of our colonies being admitted here at a preferential duty, we think it would be only just that the British manufacturer should have the same advantage in the colonial market; but as a means of placing us on a fair footing of competition, only four methods have occurred to us : 1st. To increase the rate of drawback ; or, 2d. To maintain the present drawback, and levy a differential duty in the colony; or, 3d. To have the rate of drawback dependent on the quantity of dry tobacco in a given quantity of manufactured tobacco intended for exportation ; or, 4th. To permit the manufacture of tobacco for exportation, in bond. The present excessive duty, and the inadequate drawback, prevent the cultivation of an export trade in segars; any British manufactured segars exported are burthened with a duty of 7 d. per pound, which prevents the establishment of what might otherwise become a highly important trade to this country. Facility would be given to an export trade if arrangements were made to enable British manufactured tobacco for exportation to be bonded in the dock warehouses, and at the same time the drawback paid, whenever the manufacturer thought fit. He would then be enabled to keep a supply ready for sale, without having his capital locked up in duty as at present. We have, &c. (signed) John ^ Fras. Lloyd. 0.38. 4*3 584 APPENDIX TO REPORT FROM THE Appendix, No. 13. Appendix, No. 13. Rewards for Information given to the Excise. Memorandum as to Rewards for Information given to the Excise. All penalties and seizures are by law divisible in equal parts between the Crown and the informer; but before any distribution is made, the law costs and other incidental expenses are deducted. The Crown’s moiety is immediately brought to account, and carried to the Consolidated Fund, in the manner prescribed by law. To the remaining moiety the claimants are, usually, 1st. The person by whom the information which led to the discovery was communicated. 2d. The officers by whose instrumentality a seizure consequent upon such information may be effected, or by whose subsequent aid proceedings for penalties may be instituted and brought to a successful termination. It is not often that the Board are called upon to interfere between the original informers and the officers, as in most cases preliminary stipulations are, it is understood, made between the parties, by which the informer’s moiety is assigned among themselves in various proportions. In the event of any dispute, the Board inquire into the merits of each claimant, and decide according to the circumstances. In some cases of unproductive or inadequate seizures and penalties, if the detection should be deemed of importance, or the parties concerned in bringing a fraudulent trader to justice have shown zeal and ability in following up the case, it is usual to apply to the Treasury for a special allowance ; and in all such cases liberal means of remuneration are placed at the disposal of the Board; Persons frequently apply to the Board claiming some specific sum as a consideration for the disclosure of fraudulenfpiactices. In such cases it is usual to place the applicant in communication withan experienced and intelligent officer, or a reply is given, to the effect that the Board will make the necessary inquiries, and that the informer will be entitled to share in the proceeds of any penalty or seizure which may arise from his disclosure. Excise, 27 April 1844. (signed) John Wood. Extract from the Seventeenth Report of the Commissioners of Excise Inquiry. “The deputation have laid great stress upon the insufficient rewards paid to the officers of Excise for detection of smugglers, and they attribute much of the present evasion of duty to that cause. On . calling the attention of Sir Francis Doyle and Mr. Dehany to this point, they express themselves as follows: “ The deputation suggest that a larger reward should be given to the seizing officer in the case of a detection ; perhaps that should be left to the Board ?— “ Mr. Dehany. ‘Upon that subject, I should state that the officer is entitled to half the penalty (deducting legal expenses) that the verdict is obtained for; and if the penalty is not paid, by the defendant being unable to pay it, there is a power in the Treasury to give the officers a reward to the extent of that half. The Lords of the Treasury have lately given 1,100/. as a reward to the officers who were instrumental in making some extensive detections.’ “ Sir F. Doyle. ‘ I think that this matter stands very well at present. The officer may have the greatest merit in a prosecution which is quite unproductive ; it may be the means of breaking up a system of smuggling, and yet produce no profit. In such cases we go at once to the 1'reasury, and apply to them for a reward, and almost always they accede to the application. In the instance referred to, some very extensive soap manufacturers, at Bath, had been carrying on frauds for a great length of time; we detected them, and broke up the whole partnership, with all their ramifications through the country. Some of the parties concerned fled to America, and others to other parts of the country; the result, though of great importance to the revenue, was very unprofitable to the officer: we applied to the Treasury, and they gave us 1,100/.’ “ We are disposed to agree in the view taken by Sir Francis Doyle; and as we consider the Board to be the most proper judge of the merits of the case, and of the respective qualities of their officers, we think the amount of the reward should be left to their discretion, not exceeding the present amount which is fixed by law, and that where a seizure is beneficial to the revenue, but unprofitable to the officer, either by the reduction made on account of law expenses, or for other reasons, special application should be made by the department to the Treasury for an adequate remuneration. It might, however, be worthy of consideration, whether the amount of legal expenses should not, in certain cases, be wholly defrayed by the department, instead of being deducted, as at present, from the reward paid to the officer; as we are informed that this amount is not unfrequently so great as entirely to absorb the proceeds of the seizure.” SELECT COMMITTEE ON TOBACCO TRADE. 585 Appendix, No. 13 a. General Order. Appendix,No. 13^ Excise Office, London, 21 July 1840. General Order. The Act of 3 & 4 Viet. c. 18, to discontinue the Excise survey on tobacco, and to __— provide other regulations in lieu thereof, having been forwarded to the officers of this revenue for their information and guidance;— Ordered, With reference to the said Act, that no Leaf or unmanufactured tobacco be allowed to be received into the possession of any manufacturer of tobacco or snuff, unless the same shall have been brought from the warehouse, in the original package and accompanied with a permit, as directed in the 4th section; that, on every visit, the officer demand all permits which may have been received since his last preceding visit, and require the manufacturer or his servant to show to him all such tobacco as shall have been so received, except such part thereof as shall have been laid down for manufacture before his visit; that the goods shown be compared with the specification thereof in the permits; that a careful observation be made of any Leaf tobacco, when not shown in the hogshead, in order to notice whether from its appearance it has been taken from a legal hogshead, or has been packed in any illegal bale; and that the permits be registered in the scheme of permits received, and be returned to this office in the usual manner. That particular regard be paid to the provisions of the 7th section of the Act, with respect to the removal of tobacco Stalks and Returns of tobacco. That a book be delivered to every manufacturer of tobacco or snuff, for the purpose of his entering therein, as required by the 8th section, an account of all Leaf or unmanufactured tobacco, and of all Stalks and Returns of tobacco received by him; and as the security of the licence duty depends on a due compliance with the provisions of this section, the officer on every visit must add up the quantities of Leaf or unmanufactured tobacco and of Stalks and Returns of tobacco, received since his preceding visit, and transfer the amount to his survey book; and these amounts, so transferred, must be added up at the close of each quarter and be carried forward, from survey book to survey book, until the 5th July in each year, in order that a true account may be obtained for charging the licence duty for the succeeding year; that, before any book be delivered to the manufacturer, the officer must enter in the front thereof the name of the manufacturer, the place where the business is carried on, and the date of delivery. He must also enter in his survey book the date of such delivery. It must be carefully observed, that all Leaf or unmanufactured tobacco, and all Stalks and Returns of tobacco, received after the 5th July in the present year, must be entered by the manufacturer in the book delivered to him. Books properly titled have been prepared at this office, and must be applied for immediately by every supervisor and surveyor who has a manufacturer of tobacco or snuff in his district. The licences for the year commencing on the 5th July inst. must be charged according to the method heretofore adopted. That the entered premises of manufacturers be visited once, at least, in ten days, and also at any other time when there is reason to suppose that imposition is intended to be practised; and on every visit the officer must go through all the entered rooms, in order to ascertain that no leaves of trees, no herb, or plant whatsoever (not being tobacco leaves or plants), cut, coloured, stained, or manufactured into the form of or to imitate or resemble tobacco, unmanufactured or manufactured, be deposited therein, or be mixed with or added to any tobacco. The entered premises of dealers in or retailers of tobacco must be occasionally visited for the like purpose; but no stock account, at either manufacturers or dealers, is required to be kept. All other provisions of the said Act, not herein specially adverted to, must be duly carried into execution. As the services of many officers, permit writers and others, will no longer be required in consequence of the alterations made by the Act hereinbefore mentioned, the several collectors in conjunction with their supervisors, and the several general surveyors in conjunction with their surveyors, must immediately submit schemes for a new arrangement or the business under their superintendence, taking care that as great a reduction be made as the safety of the revenue will allow. In proposing the individuals to be discontinued, they must exercise the most strict impartiality, and must state, in detail, the reasons which influence their selection, guiding themselves, in making their selection, by the comparative efficiency of the parties, by their official and general character, and by their claims from length of service or other special circumstances. The surveying general examiners must inspect the several departments in the chief office, affected by these regulations, and propose such reductions therein as to them shall appear practicable. Those individuals who may be dropped, and be found fit for re-employment, will be placed on a redundant list, and be allowed a moiety of their salary until re-employed, and such as are found to be old or infirm may apply for a superannuation allowance. By the Board, (signed) Charles Brown^ 0*38. 4 f 4 Digitized by Google 586 APPENDIX TO REPORT FROM THE Appendix, No. 13 b. .Appendix, No. 136. General Order. Appendix, No. 13c. Adulteration of Exciseable Commodities. General Order. Excise Office, London, 31 October 1842. In reference to the 5 & 6 Victoria, c. 93, “ to amend an Act to discontinue the Excise Survey on Tobacco, and to provide other Regulations in lieu thereof/’ the time granted, under the proviso in clause 15, for allowing the trade to get rid of their old stock expiring on the 1st November, the Board enjoin, on all supervisors and officers, the strictest vigilance in carrying out the provisions of the Act, and endeavouring to detect such manufacturers as shall use, in manufacturing their tobacco, any other material than water, except a portion of oil in making up Spun or Roll tobacco, and such manufacturers, dealers, or retailers as shall add or mix any other materials or articles to or with tobacco; and, in order thereto, the entered premises of manufacturers must, as the time will allow, be visited oftener than once in 10 days (as directed by General Order of 21st July 1840), and that at irregular times. On every visit the officer must go through all the entered rooms and ascertain that none of the articles prohibited under the 5th section are in possession of the manufacturer, and carefully examine all the tobacco in the premises, more especially the operations, to endeavour to detect any adulteration. /Frequent visits must also be made to dealers and retailers. ZIf an officer shall suspect any tobacco to be adulterated, but shall not feel sufficient confluence as to the fact to authorize his seizing it, he will take a sample or samples under the 7th clause, and transmit the same to the Board. ^Should it come to the knowledge of a supervisor or officer that any manufacturer, dealer or retailer is selling under the ordinary prices of other persons, such trader is to be especially watched, and if, from this and under circumstances, or from information which can be relied on, the supervisor or officer is sufficiently satisfied that illegal materials are on the private premises so as to be able, conscientiously, to make the requisite affidavit, he will obtain a search warrant under 7 & 8 Geo. 4, c. 53, s. 34, and endeavour to discover and seize them./it will be observed that, by section 8 of the Act, all persons are prohibited, under heavy penalties, from preparing leaves or other matters to imitate or to be mixed with tobacco or snuff*, and as many of the preparations used in adulterating are known to be made up for the trade by persons not in it, every exertion is to be made to detect such offenders._ With respect to snuff, the foregoing directions will equally apply, except that the time is extended, until after the 10th August next, for the trade clearing off their stocks of snuff and snuff-work on hand or in operation at the passing of the Act, and officers will, therefore, until that period, be cautious in making seizures of snuff or snuff-work under the 4th clause, unless they shall have some proof that such snuff or snuff-work has been manufactured since the passing of the Act, and not from returns of tobacco manufactured before the passing of the Act; but the supervisors and officers will observe, that the proviso gives no authority to continue the practice of adulteration, and that any manufac* turer, dealer, or retailer, detected in adulterating snuff or snufi-work, incurs the penalty and forfeiture. By Order of the Board, Charles Browne. Appendix, No. 13 c. Adulteration of ExciseabLe Commodities. Excise Office, London, March 1814. The adulteration of various exciseable commodities having been carried on to a serious extent, whereby parties have rendered themselves liable to penalties and forfeitures, the Honourable Commissioners of Her Majesty’s Revenue of Excise direct the attention of the public to the existing legal enactments on the subject, and notify their intention of strictly enforcing the same upon manufacturers, dealers, and ethers who may hereafter be found acting in breach of the law. Tobacco and Snuff. By 5 Sc 6 Viet, c, 93, s. 1, it is enacted, that no manufacturer of tobacco shall in manufacturing any tobacco make use therewith of any other material or any other liquid or substance or matter or thing than water only, or in manufacturing any snuff make use therewith of any other material or any other liquid or substance or matter or thing than water, or water and salt, or alkaline salts only, or lime water in snuff* known as Welsh or Irish snuff’; and every manufacturer of tobacco who shall in manufacturing any tobacco make use therewith of any other material, liquid or substance, matter or thing than tobacco and water ouly, or in manufacturing any snuff’ make use therewith of any other SELECT COMMITTEE ON TOBACCO TRADE. 587 other material, liquid or substance, matter or thing than water, or water and salt, or alka- Appendix, No. 13* line salts only, or lime water in snuff known as VVelsh or Irish snuff; and every manufac- — turer of, dealer in, or retailer of tobacco who shall add to, mix with, or put into or amongst, Adulteration of or who shall cause or suffer or permit to be added to, mixed with, or put into or amongst Exciseable Com-any tobacco or snuff, unmanufactured, manufacturing, or manufactured, any other modities. material, liquid, substance, matter or thing than, as respects tobacco, water only, and as ------- respects snuff, water or water and salt, or alkaline salts only, or lime water in snuff known as Welsh or Irish Snuff, shall forfeit 300 L Sect. 3 enacts, that every manufacturer of, dealer in, or retailer of tobacco who shall receive or take into or have in his possession, or who shall sell, send out, or deliver any tobacco or snuff which shall have been manufactured with or shall have had added thereto or mixed therewith, or into or amongst which there shall have been put either before or whilst in process of manufacture or after being manufactured, or in which there shall be found on examination thereof any other material, liquid, substance, matter or thing than, as respects tobacco, water only, or in Roll tobacco, water and oil only, and as respects snuff, water or waler and salt or alkaline salts only, or lime water in snuff known as Welsh or Irish snuff, shall forfeit 200 I. Sect. 8 enacts, that every person who shall cut, grind, pound, colour, stain, dye or manufacture any leaves, or any herb or plant, moss or weed, or any wood, chiccory, com-mings or roots of malt, or any other vegetable or other matter or material to imitate or resemble tobacco or snuff, or who shall prepare any of the said articles, matters or materials to be mixed with or to be added to tobacco or snuff, or who shall have in his custody or possession any leaves, or any herb, plant, moss or weed, or any ground or powdered wood, chiccory, commings or roots of malt, or any other vegetable or other matter or material cut, ground, pounded, coloured, stained, dyed, or manufactured to imitate or resemble tobacco or snuff, or prepared for the purpose of being mixed with or added to tobacco or snuff, or intended to be so cut, ground, pounded, coloured, stained, dyed or manufactured or prepared, or who shall sell, dispose of, or deliver to any manufacturer o tobacco any leaves, herbs, plants, moss or weeds, ground or powdered wood, chiccory, commings or roots of malt, or other vegetable or other matter, or any preparation or mixture thereof, or any syrup, liquid, or preparation to be used in the manufacture of tobacco or snuff, or to be added to or mixed therewith, shall forfeit 200 Z.; and all such leaves, herbs, plants, moss or weed, ground or powdered wood, chiccory, commings or roots of malt, and other vegetable or other matter or preparation or mixture thereof, syrup, liquid, or preparation, together with all machines, tools, materials, vessels and utensils for cutting, grinding, pounding, colouring, staining, dying, manufacturing or preparing the same shall be forfeited. Appendix, No. 14. CORRESPONDENCE respecting the Analysis of Tobacco. (A.) Tobacco Committee, 26 April 1844.—Joseph Hume, Esq. in the Chair. Appendix,No. 14, Resolved, That experiments be made by chemists, to be appointed, with respect to the Correspondence on adulteration of tobacco, and that Sir Charles Douglas and Mr. Ewart be requested to be ^ Analysis of present at the mixing of the same, together with a chemist to be selected by the Chairman Tobacco, to assist. --------- Three parcels, or more, of each sample to be prepared; one to be given to the Chairman of the Excise, to be examined under his direction; and the other to be given to a chemist appointed by the Chairman ; the third to be reserved in the custody of the Committee. The adulteration to be from 5 to 60 per cent. (B-) LETTER from Joseph Hume, Esq. m. p. to Messrs. J. $ T. Lloyd. 9 Gentlemen, Bryanstone-square, 1 May 1844. The Committee having resolved to lest the power of chemistry to determine the adulteration of tobacco, by having samples prepared in the presence of two members of the Committee, and of a chemist, who shall be able to state the extent and nature of the adulteration afterwards, I request your assistance to make the experiment. Six separate mixtures are to be prepared, and three of each kind are to be sent to the committee; one to be sent by me to the Excise Board, to be examined by them; one to be sent to another chemist for analysis; and one to be kept by the committee for future examination, if necessary. °*3^* 4 G Each Digitized by Tooele 588 APPENDIX TO REPORT FROM THE Appendix No. 14. Each sample to be numbered and lettered, and the contents of each sample carefully #? * * noted at the time of preparation, and when ready, to be sealed and delivered as above. Correspondence od I will receive from the chemist and you a written statement of the quantity and kinds the Analysis of of foreign matter put into each sample, to be opened and compared only with the analysis Tobacco. . when completed. -----------— I request you will call on Mr. W. E. Heathfield, 10, St. Helen’s-place, whom I have requested to attend you in mixing and noting the foreign matters put into each sample; and when you are ready to make the mixture, Mr. Ewart and Sir Charles Douglas, bart., members of the Committee, will attend your premises to witness the operation; and I request your early attention to this matter. I remain, &c. • (signed) J. Hume. . N. B.—A similar letter was addressed to Mr. Rogers. (C.) Particulars of Six Samples of Tobacco sealed up at Messrs. Rogers, 392, Oxfordstreet, 24 May 1844. No. 1.—Adulterated with Sugar of milk - - - - .5 (marked C.) Terra japonica - - - - 1 Nitrate of potash - - - - 1 Alum - -- -- -- 1 Total - - 8 per cent. No. 2.—Adulterated with Refined sugar - - - - 3 (marked L.) Terra japonica - - - - 1 Carbonate of potash - - 1 Common salt ----- 1 Total - - 6 per cent. No. 3.—Adulterated with Refined sugar - - - - 2 (marked Q.) Crude malate of ammonia 4 Common salt - - - - 1 Muriate of potash - - - 0*5 Nitrate of potash - - - 0*5 Alum - -- -- -- 1 Total - • 9 per cent. No. 4.—Adulterated with Sugar of milk - - - - 5 (marked P.) Refined sugar - - - - 3 Common salt ----- 1 Corbonate of potash - - 1 Total - - 10 per cent. No. 5.—Not adulterated at all -------- - (marked B.) No. 6.—Not adulterated at all -------- - (marked M.) The various adulterations were dissolved in water on the 23d May, and the solution sprinkled over the tobacco. It was left in press till the following day at 12, then cut, dried, weighed out, and sealed up, in presence of Mr. Ewart and Sir C. Douglas. (signed) Edward Solly. SELECT COMMITTEE ON TOBACCO TRADE. 589 (D.) Particulars of Six Samples of Tobacco; viz. Appendix, No. 14. No. 1—Marked X, 9 lbs. 8 oz. of tobacco, adulterated with 1 lb. 8 oz. garden rhubarb Correspondence on leaves; 15 J per cent. ihe Analysis of Tobacco. No. 2—Marked K, 9 lbs. 6 oz. of tobacco, adulterated with 1 lb. foxglove leaves; iq __________________ per cent. No. 3—Marked N, 11 lbs. 11 oz. of tobacco, adulterated with 8 oz. brown paper soaked in a decoction of sarsaparilla, 10 J oz. syrup of sugar, containing 8 oz. solid sugar, 1 oz. saltpetre, J oz. alum ; 8 per cent. No. 4—Marked F, 11 lbs. 14 oz. of tobacco, adulterated with fresh chiccory-root, dried and powdered, Irish moss gelatinized, carb, potash, sulph. potash, carb, magnesia, carb, lime, together about 9 oz.; 4$ per cent. No. 5—Marked O, 13 lbs. 9 oz. of tobacco, adulterated with 12 oz. ground tobacco stalks ; 5 per cent. No. 6—Marked R, 11 lbs. 4 oz. of tobacco, no admixture. The above were prepared by me, under the inspection of Sir Charles Douglas and Mr. Ewart, at Messrs. Lloyd’s, No. 77, Snow-hill, 13th May 1844. 25 May 1844. (signed) W. E. Heathfield, Experimental Chemist. N.B.—Six samples were prepared at Mr. Rogers’s by Mr. Edward Solly, and six samples by Mr. Heathfield, at Messrs. J. & F. Lloyd’s Manufactory. (E-) LETTER from Joseph Hume, Esq. m.p. to John Wood, Esq. Chairman of the Excise Board. Committee-room, House of Commons, Dear Sir, 24 May 1844. I send you six packets of tobacco mixed, as directed by the Committee, and marked C, L, Q, P, B, M, which we request may be analyzed by such chemists as you think proper to employ, and I hope that the results of both the analyses may be ready by the 4th of June, when the Committee meets. I cannot furnish you with any standard tobacco for either of the parcels, as you requested ; and the analysis must be made of each sample irrespective of any standard, as I believe no one standard of tobacco can be relied on. I shall be prepared, whenever you report to me, to have the Committee assembled to receive the result, and to prevent loss of time to those you may bring before the Committee. I remain, &c. (signed) Joseph Hume. N. B.—The other six samples were afterwards sent to the Excise Board. 0.38. 4 G 2 690 APPENDIX TO REPORT FROM THE (K) Appendix, N0.14. Results of the Chemical Examination of Twelve Samples of Manufactured Tobacco, --------- forwarded to the Honourable Board of Excise by Joseph Hume, Esq. m. p. Correspondence on the Analysis of Tobacco. First Series of Six Samples ; signed J. & F. Lloyd, and marked by the letters K, X, N, O, F, and R. K. Adulterated by a green leaf not tobacco, but which appears to belong to a plant of the same natural family, possibly the potato. The amount of this adulteration is estimated at 3'9 Per cent. X. Adulterated by the leaves of garden rhubarb. The amount of this adulteration is estimated at 3*3 per cent. N. Adulterated with brown paper or millboard, and also with sugar. The amount of the first adulteration is estimated at 6 per cent.; of the second, 1*5 or 2 per cent. O. Adulterated with sand and sugar. The amount of the first adulteration is estimated at 2, of the second at 3, per cent. F. Adulterated with a vegetable matter not tobacco, the nature of which we are not agreed upon. The amount of this adulteration is estimated at 1*2 percent. There is reason also to suspect the addition to this tobacco of both sand and sugar in small quantity. R. Genuine, but with a proportion of sand unusually high. Second Series, signed Rogers & Son,and marked by the letters C, Q, L, P, M,and B. C. Adulterated with sugar. Q. Adulterated with sugar. L. Adulterated with sugar. P. Adulterated with sugar. The adulteration is estimated at 1 per cent. The adulteration is estimated at 2 per cent. The adulteration is estimated at 3 per cent. The adulteration is estimated at 4 per cent. M. Adulterated with loaf bread, which has been cut up in the same manner, and perhaps at the same time, as the tobacco. The amount of this adulteration was not estimated, but is small. The sample contains also a little sugar. B. Genuine. Grains of cane sugar were, however, found in it, and picked out, but in quantity so small, that we allow their introduction to be accidental. In the examination of these samples, besides endeavouring to determine the existence of adulteration and to define its nature, we have in most cases attempted to ascertain its amount, although information on this head was not applied for in Mr. Hume’s letter to the Chairman of the Board, and is not absolutely necessary in order to establish actual adulteration. These estimates, however, are to be taken with some latitude, as the amount of adulteration often differs sensibly in different portions of the same sample, from the unequal diffusion of the adulterating material through the tobacco. We should have been enabled to be more definite in these and other statements, had we been provided with portions of the original leaf tobacco, from which the samples were manufactured ; an advantage which in seizures for the revenue can generally be obtained. (signed) Richard Phillips. Thomas Graham. London, 7 June 1844. George Phillips. SELECT COMMITTEE ON TOBACCO TRADE. 591 (G.) REPORT of Analytical Researches on Tobaccos, supplementary to my Oral Evidence before the Tobacco Committee of the Honourable House of Commons. I have distilled the infusion of FF parcel, BB, and 00, after they had been mixed each with 800 grains of porter yeast (as before slated), and have obtained from each a liquor of considerably less specific gravity than water, apparently containing alcohol; from which I conclude that the said samples contained sugar. But another and more decisive mode of detecting sugar, in my opinion, when mixed with tobacco, is to treat the concentrated extract of the tobacco with nitric acid, whereby sugar, if present, is converted into oxalic acid. I have performed this experiment upon half a pound of sample 00, and have obtained crystals of oxalic acid; the weight of which, when I have leisure to refine them and to ascertain, will probably lead to the knowledge of the quantity of sugar, which point cannot be ascertained by the process of fermentation, as the tobacco juice counteracts it; and, in fact, will prevent the detection of a small quantity of sugar. But, as I have already stated, there are many vegetable juices and extracts which could be used to adulterate tobacco, and which are not susceptible of fermentation. I have subjected 500 grains of each of the said samples to analysis by combustion, to examine more minutely their ashes in quantity and composition than I had done at first, and have obtained interesting results, especially in comparison with the ashes of genuine tobaccos. MM affords 16-4 percent, of ashes, containing 1*750 of carbonate of potash, 13*6 of insoluble matter, of which 4*2 is phosphate of lime, 3’1 siliceous sand, and 6*3 carbonate of lime. By the test of nitrate of barytes, 1*66 per cent, of sulphate of that earth was obtained ; and by nitrate of silver, 5 parts of chloride of that metal. CC afforded 15*6 of ashes percent., containing 2*166 of carbonate of potash, 11 of insoluble matter, which consisted of 3*8 phosphate of lime, 2 of white siliceous sand, 5*2 carbonate of lime, 3 parts per cent, of sulphate of barytes, and only 0*7 of chloride of silver. QQ afforded 16 of ashes, containing 2*4 carbonate of potash; io*2 insoluble matter, consisting of 3*7 phosphate of lime, 1*6 siliceous sand, and 4*9 carbonate of lime, 3*2 sulphate of barytes, and 37 chloride of silver. FF afforded 16*3 of ashes, containing 1*82 carbonate of potash, and 13*4 insoluble matter, consisting of phosphate of lime tinged with iron 2*4, siliceous sand 2*9, and 8‘1 carbonate of lime ; 1*5 sulphate of barytes, and 0*5 chloride of silver. BB afforded 15 per cent, of ashes, containing 1*6 carbonate of potash, and 12*3 of insoluble matter, consisting of silica 2*4, phosphate of lime 2*8, and carbonate of lime, 7-1; 1-4 sulphate of barytes and 2*6 chloride of silver were obtained from the soluble matter. 00 afforded 13*2 per cent, of ashes, containing 1*82 of carbonate of potash; insoluble matter 9*6, consisting of phosphate of lime 1*6, siliceous sand 2*6, and carbonate of lime 5*4, sulphate of barytes 1*35, chloride of silver o*6. XX afforded 14*2 of ashes percent., containing 2*66 carbonate of potash; insoluble matter 9*6, consisting of phosphate of lime 2*1, siliceous sand 1*1, carbonate of lime 6*4, sulphate of barytes 1*6, chloride of silver 0*4. Virginia Leaf, genuine, afforded 12*6 of ashes, containing 1*65 of carbonate of potash, insoluble matter 9*6, consisting of phosphate of lime 2*1, white and free from iron; siliceous sand o*6, or 07, in another sample, 6*8 carbonate of lime; sulphate of barytes 1*1, chloride of silver 0.95. It appears, therefore, that MM is impure, as denoted by the silica; so is CC, and QQ, and FF, and OO. MM is adulterated with common salt, or sal ammoniac; so are QQ, and BB. 1 also distilled 100 grains of each of the samples with quick lime and water, and measured the quantity of ammonia obtained from each, to ascertain if sal ammoniac had been added to any of them. Appendix, No. 14. Correspondence on the Analysis of Tobacco. The Results are as follows: Per cent. MM ammonia - - - - - - - - - 0-51 c c 99 - - - - - - - - - 0-34 QQ 0 ” - - - - - - - - 0765 F F » “ - - - - - - - - 0-347 BB - - - - - - - - o-68 OO - - - - - - 0-238 XX . - - - - - - o-68 Virginia ft “ - - - - - - - o-68 No other inference as to adulteration can easily be made from these experiments, except that CC, F F, O O, and perhaps M M, are mixed with vegetable leaves, which do not, like tobacco, contain ammonia, ready formed, as a natural constituent. 13, Charlotte-street, Bedford-square, Andrew Ure. 25 July 1844. <>.38. 4 G 3 . 592 APPENDIX TO REPORT FROM THE Appendix, No. 14. Correspondence on the Analysis of Tobacco. (H.) Analysis of Tobacco, by Posselt & Reimann, in 10,000 Parts. Nicotine ----------- 5 Nicotianine ---------- - 1 Extractive matter, slightly bitter ------- 287 Gum, with a little malate of lime ------- j^ Green resin ---------- - 26*7 Vegetable albumen - -- -- -- -- 26 Substance analogous to gluten ------- 104*8 Malic acid ---------- - ^j Malate of ammonia - -- -- -- - - 12 Sulphate of potash - -- -- -- -- 4*8 Chloride of potassium -------- - 6*3 Potash, combined with malic and nitric acid ----- 9-5 Phosphate of lime - -- -- -- -- jg.g Lime in union with malic acid ------- 2^.2 Silica ----------- - 8*8 Woody fibre - -- -- -- -- - 496*9 Water (traces of starch) - -- -- -- - 8,828 10,000 In Silliman’s American Journal, vol. vii. p. 2, a chemical examination of tobacco is given by Dr. Convell, which shows its components to have been but imperfectly represented by the above German analysis. He found, 1, gum : 2, a viscid slime, equally soluble in water and alcohol, and precipitable from both by subacetate of lead: 3, tannin: 4, gallic acid: 5, cblorophyle (leaf-green): 6, a green pulverulent matter, which dissolves in boiling water, but falls down again when the water cools: 7, a yellow oil, possessing the smell, taste, and poisonous qualities of tobacco: 8, a large quantity of a pale yellow resin: 9. nicotin: 10, a white substance, analogous to morphia, soluble in hot, but hardly in cold alcohol: 11, a beautiful orange-red dye stuff, soluble only in acids; it deflagrates in the fire, and seems to possess neutral properties: 12, nicotianine. In the infusion and decoction of the leaves of tobacco little of this substance is found; but after they are exhausted with ether, alcohol, and water, if they be treated with sulphuric acid, and evaporated nearly to dryness, crystals of sulphate of nicotianine are obtained. Ammonia precipitates the nicotianine from their solution, in the state of a yellowish white, soft, powdery matter, which may be kneaded into a lump, and is void of taste and smell; as all its neutral saline combinations also are : its most characteristic property is that of forming soluble and uncrystallizable compounds with vegetable acids. According to Buchner, the seeds of tobacco yield a pale yellow extract to alcohol, which contains a compound of nicotine and sugar. Repertorium fiir die Pharmacie, vol. 32.—MM. Henry and Boutron Charland found in 1,000 parts of Cuba tobacco, 8*64 of nicotine; of Maryland, 5*28; of Virginia, 10; of lie and Vilaine, 11*2 ; of Lot and Garonne, 8*2. In Geiger’s Pharmaceutische Botanik, a book of standard authority, the second edition, improved by Nees von Esenbeck and Heinrich Dierbach, the nicotiana tabacum of Linnaeus, which is the Florida tobacco of the French botanists, is described as having smooth, somewhat glutinous leaves. Several varieties of this plant are said to be cultivated under peculiar provincial names; to which the nicotiana petiolata, nicotiana decurrens, &c. belong; all with smooth and blistery leaves. The nicotiana rustica is described as being beset all over with glutinous hairs; as also the nicotiana quadrivalvis of Pursh, which is cultivated in many districts of the American Slates. From all the preceding experiments and observations, I feel warranted to conclude: 1. That the method of examining tobaccos for adulteration, by infusing a given weight of the dry leaf in warm water, draining, drying, weighing, and noting the loss of weight it has thereby sustained, can lead to no certain result, even when a sample of the original tobacco leaf is obtained for comparison; because it would be easy to mix vegetable juices or extracts with vegetable leafy matter, in such proportions as to afford, by infusion of a given weight of that mixture with genuine tobacco, a like loss with that of the original leaf by infusion. 2. That the method of detecting sugar by fermentation may be rendered nugatory in many ways, and cannot, besides, detect less than five cent, of sugar with any certainty. Besides, many substances, equally well adapted with sugar to the adulteration of tobacco, may be employed, and which are not susceptible of fermentation. 3. That as certain kinds of tobacco have smooth leaves, the absence of hairs upon them when they are viewed in the microscope can prove nothing. To Joseph Hume, Esq. m.p. 20 June 1844. Andrew Ure, m.d. f.r.s. ANALYSIS Digitized.by Google SELECT COMMITTEE ON TOBACCO TRADE. 593 ANALYSIS OF INDEX. LIST of the Principal Headings referred to in the following Index, with the Page of the Index at which they will be respectively found. Page. ACTS OF PARLIAMENT - - - - 595 Adulteration, 2 - - - - - - 59$ Excise surveys - - • - - - 614 Smuggting> 6------- 647 Ad ul ter a tion : 1. Generally ------- 595 2. Extent to which carried on - - - - 596 3. Difficulty of detection ; means recommended for facilitating the detection ----- 596 4. Injury to the trade and to the revenue caused by adulteration ------- 597 5. System of adulteration under Mr. Baring’s Act 597 6. Probable effect of the reduction of the duty to 1 s. in checking adulteration ----- 597 7. Improvement in thefavour of Tobacco by means of adulteration ------ 597 8. How far prevented or detected by the Excise - 597 9. Papers laid before the Committee - - - 598 Acts of Parliament ----- 595 Analysis of Tobacco ----- 598 America ------- 598 Baring's, Mr., Act - - - - - 601 Beech leaves - - - - - -601 Beet root ------- 601 Chemists ------- 603 Children ------- 603 Competition ------ 605 Dust - -....................610 Duty on Tobacco - - - - - 610 Excise, The - - - - - - 614 Excise surveys - - - - - -614 Foreign Tobacco - - - - - 618 France - - - - - - -618 Fullers9 earth - - - - - - 618 Goulburns, Mr., Act ----- 620 Grocers ------- 620 Gum ------- 620 Hull..................................623 Licences ------- 626 Microscope, The ----- 630 Mineral substances ----- 630 Moist sugar ------ 630 Molasses ------- 630 Moss ------- 630 Negro-head, 2- - - - - -631 Nitrate of potash ----- 632 Penalties ------- 632 Permits - - - - - - -633 Price of Tobacco, 2 - - - - - 636 Prosecutions ------ 637 Retail dealers ------ 639 Rhubarb leaves ------ 639 Saccharine matter ----- 641 Salts.................................641 Shag Tobacco ------ 645 Smuggling ------ 646 Snuff ------- 649 Stalks ------- 650 Survey ------- 652 Vegetable matter - - - - - $54 Agriculture - -- -- -- - 598 Alcohol --------- 598 America..................._ - - 598 Freight • - - - * - - -618 Insurance ------- 625 Stalks................................650 Stripped Tobacco - - - - - -651 Page. Analysis of Tobacco : 1. Evidence generally respecting the analysis of various specimens of adulterated Tobacco, submitted to different Witnesses by the Committee - 598 2. The original and pure leaf the only standard by which to detect adulteration - - - - 599 3. Principal articles used in the adulteration - 599 4. Papers laid before the Committee - - - 599 Adulteration, 1 - - - - - - 595 Chemical tests ------ 603 Fibre of Tobacco leaf - - - - 616 Microscope, Tbe - - - - - 630 Nicotine - - - - - - -631 Baring's, Mr., Act - - - - - - -601 Batsmen - -- -- -- - 601 Beech leaves - -- -- -- - 601 Belgium -- ------Got Bribes - -- -- -- -- 601 Captains of vessels ------- 602 Channel Inlands ------- 603 Price of Tobacco ------ 636 Chemical tests ------- 603 Analysis of Tobacco ------ 598 Chemists -------- - 603 Excise surveys - - - - - - - 614 Cheroots - -- -- -- - 603 Chinsurah cheroots ------ 603 Colliers -------- 605 East Indiamen - - - - - - 613 Manilla cheroots ------ 629 Permits -------- 633 Chinsurah cheroots ------- 603 Coast Guard: I. In Great Britain ------ 604 1. Generally ------ 604 2. Papers laid before the Committee - - 604 II. In Ireland ------- 604 1. Generally ------ 604 2. Papers laid before the Committee • - 605 Batsmen ------ 601 Bribes - - - - - - 601 Excise surveys - - - - - 614 Smuggling ------ 646 Coasting Vessels ------- 605 Colliers -------- - 605 Collusion - -- -- -- - Gog Bribes - -- -- -- - 601 Coast guard, II. 1 - - - - - - 604 Custom-house officers ------ 607 Decoys - -- -- -- - 609 Informers ------- 624 Competition - -- -- -- - 60g Compromises ------- - 605 Consumers - ------- 606 Consumption of Tobacco : 1. Evidence as to the present consumption of Tobacco, 606 2. Supposed increase in the consumption that would take place if the duty were reduced to is. - - 606 Adulteration ------ 595 America ------- 598 Belgium ------- 601 Duty on Tobacco, 3 - - - - - 611 Europe - - - - - - -613 France - - - - - - -618 Germany - - - - - - - 819 4 G 4 Holland 0.38. [ 594 ] Page. Consumption of Tobacco—continued. Holland ------- 622 Ireland ------- 625 , Leaf Tobacco ------ 626 Population ------ 635 Prussia ------- 637 Holl Tobacco ------ 640 Segars ------- 644 Convictions - -..........................- 606 Smuggling ------- 646 Custom house officers ------ 607 Bribes - - - - - - - -601 Collusion ------- 605 Smuggling ------- 646 Customs' Board...............................607 Coast-guard ------- G04 Customs' jurisdiction ------ 608 Decoys -------- - 609 Depression of the trade ------ 609 Differential duties ------- 609 Duty on Tobacco, 1- - - - - -610 Stripped Tobacco - - - - - -651 Dock labourers ------- 609 Drawbacks - -- -- -- - 610 Snuff............................- - 649 Dust - - - - - - • - -610 Dutch snuff • - - - - - - -610 Duty on Tobacco: 1. Generally ------- 610 2. Recommendations in favour of a reduction of duty - - - - - - - -611 3. Strong evidence in favour of the reduction of the duty to is. ; its probable effect upon smuggling, upon adulteration, and upon the revenue - - 611 4. Objections to any very great reduction - - 612 5. How far the duty on segars should be reduced - 612 6. Papers laid before the Committee - - - 612 Adulteration, 6- - - - - -597 Baring's, Mr., Act - - - - - 601 Belgium - - - - - - -601 Channel Islands ----- 603 Chinsurah cheroots ----- 603 Coast-guard ------ 604 Colonies ------- 605 Competitioti ------ 605 Consumers - - - - - - 606 Consumption of Tobacco - - - - 606 Customs' regulations ----- 608 Differential duties ----- 609 Excise surveys - - - - - - 614 Exports* ------- 615 Foreign manufactured Tobacco - - - 618 France - - - - - - - G18 Fraud - - - - - - - 618 Germany - - - - - - - G19 Liverpool - - - - - - -626 Limerick - - - - - - -627 London ------- 628 Manufacturers - - - - - - 629 Markets ------- 629 Permits - - - - - - -633 Price of Tobacco, 3 - - - - - 636 Revenue ------- G39 Segars, 2------ - 644 Smuggling ------ 646 Snuff, 3------ - G49 Spirits ------- 650 Stalks ------- 650 State of the Tobacco trade - - - - G50 Stripped 1'obacco - - - - - 651 Water ------- 656 Earthy matter - - - - - - - 613 Analysis of Tobacco, 3 - - - - - 599 Excise, The - - - - - - - -614 Adulteration, 3. 8, 9 - - - - - 596 Analysis of Tobacco, 1 - - - - - 598 Duty on Tobacco, 2 - - - - - - 611 Extra men - - - - - - - 615 Page. Excise Surveys; 1. Generally; effect of former regulations with respect to smuggling and adulteration - 614 2. Effects (f Mr. Baring's Act 3. Present or past surveys of ' no use in checking 614 adulteration or smuggling 4. Whether they might be made effective under a 614 reduction of duty - - - - - 6’5 Adulteration, 8 - 597 Permits - - - - 633 Survey - - - - - - - 652 Exports ----- 6’5 Imports and exports - - - - - 624 Extra men (Excise and Customs) - - - - 61.5 Fibre of Tobacco leaf - - - - 616 Analysis (f Tobacco - - - - - 598 Structure of the Tobacco leaf - a - - 652 Fines ----- 616 Customs' Board - - - - 607 Imprisonment - - - - - - - 624 Informers - - - - - - • 624 Penalties - - - - 632 Prosecutions - - - - - - 637 Queen of Scotland (steamer) - - - - 637 Fishing smacks - - - - - - - 616 Foreign manufactured tobacco - - - - - 618 Foxglove . - - _ - - - - 618 France : Channel Islands - - - 603 Dogs - - - - - 606 Switzerland - - - - - - - 652 Freight ----- 618 Gcrmamj - - - . - - - - 619 Goulburn's, Mr., Act - - - - 620 Grocers ----- 620 Grouth of Tobacco - - - - - . - 620 Havannah segars - - - - - — - 622 High-priced ‘Tobacco - - - - 622 Holland - - - . - - - 622 Hull 623 Imports and Exports : 1. Generally - - - - - - - 624 2. Papers laid before the Committee - - 624 Colonies - - - - - - 605 East Indies - - 613 Exports - - - - - - - 615 Sn'llT - - - - 649 Imprisonment - - - - - - - - 624 Excise surveys, 4= - - - - - - 614 Fines - - - - - - - 616 Penalties - - - - - - - 632 Informers :' 1. Recommendation in favour of the employment and payment of informers - - - - 624 2. Objections to the system - - - - 624 Ireland: Bribes - - - - - - - - 601 Coast-guard, IL - 604 Consumption (f Tobacco - - - - 606 Duty on Tobacco, 1,2 - - - - 610 Smuggling ... Snuff - - - - - - - - 646 - - - - 649 Stalks, 3 - - - - - 650 Jersey ----- 625 Channel Islands - - - 603 Leaf Tobacco - - - - - - 626 Differential duties - - - 606 Duty on Tobacco, 1.4 - - - - 610 Foreign manufactured Tobacco - - - 618 Ireland - - - - - - - 625 Permits - - - - - - 633 Shag Tobacco - - - - - - 645 Smuggling, 3 - - - - - 646 Stripped Tobacco - - - - 651 Licences ..... - - 626 Man, Isle of - - - - 628 Liverpool [ 595* ] Page. Liverpool..........................- - - 626 Glut-men ------- 620 Ireland ------- - 625 Price of Tobacco, 1 ------ 636 Limerick -......................................627 London --------- 628 Adulteration, 2. 9 - - - - - - 59$ Price of Tobacco, 1 - - - - - - 636 Lower classes - - - - - - - -628 France - - - - - - - -618 Poorer classes ------- 635 Man, Isle of------- - 628 Manilla cheroots ------- 629 Mantfactured Tobacco - - - - - -629 Drawback - - - - - - -610 Smuggling, 3------ - 646 Manufacturers ------- 629 Adulteration ------- 595 Excise surveys - - - - - - -614 Markets - -- -- -- - 629 Differential duties ------ 609 France - - - - - - - -618 Microscope, The - - - - - - - 630 Mineral substances ------- 630 Moist sugar -------- 630 Molasses - -- -- -- - 630 Moss - -- -- -- -- 630 Negro-Head : 1. How far British Negro-head is distinguishable fromforeign - - - - - - 631 2. Adulteration of it an improvement - - - 631 3. Evidence as to the smuggling carried on in it - 631 Portsmouth - - - - - - 635 Ratcliffe Highuay ----- 638 Nicotine - - - - - - - -631 Penalties ; 1. Operation of the present penalties against adulteration and smuggling - - - - 632 2. Alterations and improvements suggested - - 632 3. Papers laid before the Committee - - - 632 Adulteration, 1 - - - - -595 Coast-guard, I. - - - - - - 604 Compromises ------ 605 Excise surveys - - - - - - 614 Hull ------- 623 Prosecutions - - - - - -637 Permits: 1. Generally -.........................-633 2. Evidence as to the permit system being of no use in preventing smuggling and adulteration - 633 3. Opinions in favour of the system - - - 633 4. Papers laid before the Committee - - - 633 Adulteration, 5 - - - - - - 597 Receiving-houses - - - - - - 638 Survey ------- 652 Poorer classes - -...........................- 635 Lower classes - - - - - - -628 Price of Tobacco: 1. Generally ------- 636 2. Effect of smuggling arid adulteration upon the price.....................................636 3. Probable effect of the reduction of duty to is. - 636 America ------- 598 Baring's, Mr., Act - - - - - 601 Carrick, Mr. - - - - - - 602 France - - - - - - -618 Goulburns, Mr., Act............................620 High-priced Tobacco - - - - - 622 Prosecutions, 1- - - - - -637 Retail dealers ------ 639 Roll Tobacco - - - - - - 641 Shag Tobacco - - - - - -645 Spain ------- 650 Page. Prosecutions : 1. Generally ------- 637 2. Papers laid before the Committee - - t 637 Smuggling, 9 ----- - 648 Receiving-houses ------- 638 Children - - - - - - - - 603 Spirits............................. 650 Thames River ------- 653 Retail dealers.............- _ - 639 Smuggling, 2------- 646 Revenue, The* 1. Generally ------- 639 2. Probable effect of the reduction of the duty to 1 s. upon the revenue ------ 639 3. Effect of Mr. Baring's Act upon it - - - 639 Adulteration, 4.........................597 Collection of revenue - - - - - 605 Duty on Tobacco - * - - - 610 Excise surveys - - - - - - 614 Shag Tobacco ------ 645 Smuggling ------ 646 Revenue cruisers - - - - - - - 639 Rewards -------- 639 Custom-house officers ------ 607 Excise, The ------- 614 Jrformers ------- 624 Rhubarb leaves ------- 639 Roll Tobacco - - - - - - - -641 Rummages - -- -- -- - 641 Saccharine matter ------- 641 Adulteration, 1 ------ 597 Sugar - - ------ 652 Salts..................................641 Scotch snuff - -- -- -- - 643 Seamen -------- - 643 Hull -------- 623 Segars: 1. Evidence generally as io the manufacture of segars in this country ----- 644 2. Extent to which the duty on segars might be reduced ------- 644 3. How far they are smuggled - - - - 644 Colliers ------- 605 Competition - - - - - - 605 Duty on Tobacco, 1.5 - - - 610,611 English segars - - - - - -613 Havannah segars - - - - - 622 Seizures : 1. Generally ------- 644 2. Papers laid b fore the Committee - - - 645 Hull.................................................- 623 Ifformers ------ 624 Queen of Scotland (steamer) - - - 637 Rewards ------- 639 Smuggling ------ 646 Steam-boats - - - - - -651 Sunderland - - - - - -652 Thames Police ------ 653 Shag Tobacco ------- - 645 Beech leaves - - - - - - -601 Channel Islands ------ 603 Dust - - - - - - - -610 Small Smugglers ------- 645 Smuggling : 1. Generally ------- 646 2. Facilities for smuggling; system pursued - - 646 3. Extent to which cairied on - - - - 646 4. Suggestions for its prevention - - - - 647 5. Reduction of the duty recommended ; how far the reduction to 1 s. would tend to check smuggling - 647 6. Effect of various Acts passed for its prevention - 647 7. Expenses of smuggling ----- 647 8. Evidence as to the existence of smuggling on the coast of Ireland ------ 648 9. Papers laid before the Committee - - - 648 Acts of Parliament ----- 595 Adulteration ------ 595 4 G 5 America 0.38. [ 596* ] Smuggling - continued. Page. Smuggling—continued. Page. America - - - - - - - 598 Survey - - - - 652 Apples - - - - - • - Goo Tees Fiver - - - - - 652 Baltic timber vessels - - - - - 6oi Thames River - - 653 Baring's, Mr., Act - - - - - 6oi Tidewaiters - - 653 Batsmen - - - - - - - Goi Timber ships - - - - 653 Blacky Mr. Henderson - - - - 6oi Virginia Tobacco - - - 65+ Bribes - . - - - - - Gui Wales - - - — — 654 Captains of vessels - - - - - 602 Yachts ... • - 661 Channel Islands - Cheroots - - - Children - - - - - 603 603 603 Snuff : 1. Generally - - - 649 Chinsurah cheroots - 603 2. Adulteration of snuff - - - • - - 649 Coast-guard - - Coasting vessels - - Colliers - - - 604 3. Probable effect of the reduction of the duty on - - - « 605 605 1 obacco to 1 s., on the consumption Of snuff and export 649 ' Competition - - Compromises - - Consumption of Tobacco Continent, The - - - - - 605 605 606 606 Adulteration, 2 - -China - - -Competition - -Drawbacks - - - - • - 596 603 605 610 Custom house officers -Dantzic shipping -Decoys - - -Depression of the trade - - 607 ()08 609 609 France - - - Bappee snuff - - Scotch snuff - - Stalks - - - 618 638 643 650 Dock labourers - - - - 609 Spirits - - - - - - - • - a 650 Dogs - - - - 6°9 Coast-guard, I. 1 - - - - • - - 604 Dummies - - - - - - 610 Smuggling? 1 - - - - - . - • 646 Duty on Tobacco - Essex - - - Excise surveys - - - - - - 6)0 6*3 614 616 Stalks : 1. Generally - - - 2. Smuggling carried on - 650 650 Fishing-smacks - - - - France - - - - - General Steam Navigation Company Germany - - - - - Holland - - - - - Hull Informers - - - - - Ireland ----- 616 618 619 6*9 622 623 624 625 3. Importation of stalks into Ireland Adulteration, 4 - - - Depression of the trade - Duty on Tobacco, 2 - • Goulburn’s, Mr., Act - - Ireland - - - - Liverpool - - - Smuggling, 3 - - - 650 597 609 611 620 625 626 646 Jersey - - - - - - - 625 Steam-boats - - - - - • 651 Kent - - - - - - - 625 Stock ----- 651 Leaf Tobacco - - - - - - 626 Smuggling, 2 - - - - - 646 Licences - - - Liverpool - * - London - - - - • 626 626 628 Stripped Tobacco - - - Differential duties - - 651 609 Manilla cheroots - - - 629 Structure of the Tobacco leaf - - - 652 Manufactured Tobacco - - - - 629 Sugar ----- 652 Manufacturers - - • • - - 629 Adulteration, 7 - - - • 597 Masters of vessels - - - - • 629 Analysis of Tobacco, 3 - - - 599 Negro-head, 3 - - - - - - 631 Moist sugar - - - • - 630 Penalties - - - - - - - 632 Saccharine matter - - - • 641 Permits - - - Price (f Tobacco, 2 -Prosecutions - -Fags - - -Feceivers - - - - - 633 636 637 638 638 Survey - - - - - Excise surveys - - - Smuggling - - - Thames Police - - - - 652 614 646 653 Receiving houses - Fegies - - - - - 638 Thames River • - - - - 653 - - 638 Battersea - - - - - 601 Feshipments - - - - 638 East Indiamen - - - - 613 Fotterdam -. - - - - 641 Receiving-houses • - • - 638 Sailing barges - - - - - - 641 Smuggling, 1 - - - - - 646 Seamen - - - - - - - 643 Tidewaiters - - - - - « 653 Begors, 3 - - - - - - - 6+4 Coasting-vessels - - - - 605 Silk - - - - - - - - 645 Custom-house officers - - - 607 Small smugglers - - - - - 645 United States - - - - • 654 Snuff - - -Spain - - -Spirits - - -Stalks - - - - - 4 - 649 650 650 650 Vegetable matter - - - Adulteration, 3 - - Analysis of Tobacco - - - - 654 596 599 Steam-boats - - - - - 651 TVater ----- 656 Stripped Tobacco - - • • 651 Snuff ---. 649 INDEX. [ 595 ] INDEX. [^B.—Tn this Index Rep. refers to the page of the Report; the .Figures following the Names of Witnesses to the Number of the Questions; and App. to the page of the Appendix.] A. A. (Analysis of his Evidence.)—Formerly tobacco manufacturer; at present tobacco /broker, 2770-2772-------Transactions connected with the smuggling of tobacco, of which J--witness is cognizant, 2773, et seq.-General view of the system of smuggling to Ire-/ land, 2774-2810. 2859-2879-----------Smuggling on the coast of Northumberland, 2811-2820 ---------------------------------------Use made of false certificates, 2823-2858-Reducing the duty the only mode of preventing smuggling, 2880. 2883-2885. 2891-----------------------------------Bad pay of the lower order of officers in the Customs; pay and duties of weigher, 2886-2889--------No information witness has it in his power to give to the Excise could prevent smuggling in those particular localities in which he has been concerned, 2890, 2891-----Witness has bought smuggled tobacco, but has never been directly concerned in any smuggling transaction, 2892-2894. A. B. (Analysis of his Evidence.)—In the tobacco trade, and has been a retail dealer, 1076-1079--------System of smuggling at present pursued; receivers; speculators, See.; connivance of Custom-house officers; reference made to particular transactions, 10801243. 1256-1354. 1360, 1361. 1364-1366---------A reduction of the duty would be the most effectual way of putting down smuggling; a duty of is. would not bring in the same amount of revenue as is now given, 1245, 1246--------Probable increased consumption if the selling price were reduced from 45. to 25. per lb. 1247--Average cost of introducing tobacco under the present system of smuggling, 1251-1255-----The profit of smuggling does not cover the risk, even under the present regulations, 1355-1357-------A lock-up survey would be a great check upon smuggling, but a reduction of the duty would be most efficient, 1358, 1359--------------------------------------------------------A reduction of the duty would put an end to adulteration; the large manufacturers adulterate; the small manufacturers dare not do it, 1362, 1363. A.B. Credit to be attached to his evidence, Maury 1815-1820. Acts of Parliament. Contraband trade attributable to the repeal of 1 & 2 Geo. 4, c. 109^ Harvey 4822----------This Act gave a control over the stock in the hands of each manufacturer, lb. 4823------There was smuggling under the Act, and there would be smuggling under any law, lb. 4826-------The 1 & 2 Geo. 4, before it was repealed, gave considerable facilities for discovering fraud, lb. 4874---When that Act was in operation, there was no complaint of adulteration and smuggling, as at present, lb. 4884-----The law under the 1 8c 2 Geo. 4 was so efficient, that cases of smuggling to any great extent did not occur, lb. 4904---------------------------------------------------------Witness considers that the Act of 1821 was the most efficient law we have had in preventing smuggling and adulteration, Hodgson 5962. See also Adulteration, 2. Excise Surveys. Smuggling, 6. Adulteration : 1. Generally. 2. Extent to which carried on. 3. Difficulty of Detection ; Means recommended for facilitating Detection. 4. Injury to the Trade and to the Revenue caused by Adulteration. 5. System of Adulteration under Mr. Baring's Act. 6. Probable Effect of the Reduction of the Duty to One Shilling, in checking Adulteration. 7. Improvement in the Flavour of Tobacco by means of Adulteration. 8. How far prevented or detected by the Excise. 9. Papers laid before the Committee. 1. Generally: Various substances used in England to increase the weight, Lloyd 146-153-------Percentage of adulteration with water and other ingredients while adulteration was legal, 26. 198-203-------------------------------------------------------------------------Lengthened evidence as to the adulteration of tobacco by manufacturers; 0.38. 4 H general 596 ADULTERATION Report, 1844—continued. Adulteration—continued. 1. Generally—continued. general evidence as to the parties suspected of so adulterating it; penalties imposed upon conviction, Huxley and Lloyd 484-521-----The law should sanction adulteration, Procter 1625-------------------------------------There is scarcely anything manufactured that is not adulterated, Lundy 4395 -----------------------------------------In 1836 a commission was appointed with a view to prevent adulteration and smuggling, Harvey 4885-------------------Articles which are generally used to adulterate tobacco, G. 6200-6209. Witness was employed to mix certain articles with pure tobacco in the presence of Sir Charles Douglas and Mr. Ewart, Members of the Committee, Solly 7471 ; Heathfield 7480, 7481-----Paper containing the particulars of the substances mixed with the tobacco. Lb. 7472—74 75. 7482-7487-----The principal articles found in adulterated tobacco are nitrate of potash, and sugar in some of its forms, and moss, G. Phillips, 7910, 7911- -----------------------------------------------------------------------------------Foreigners possess a greater facility of discovering adulteration than the English, Lindley 8707, 8708. 2. Extent to which carried on : Extent to which extraneous matter was used when it was lawful to do so, Wharam 1009, 1010-----Great increase of adulteration within the last six months, Maury 16553657-----------The manufacturers once adulterated to the extent of two-thirds; since Mr. Goulburn’s Act they have used water only until within the last 12 months, lb. 16621665-----------Extent of adulteration at present going on, Davis 2607-2610-It exists to a considerable extent, Hodgson 5981--------------------------------------There is very little adulteration done in London now compared with what there used to be at the time adulteration was allowed, G. 6195— 6199 Adulteration took place to a great extent under the Act of 1840, Foot 7212, 7213 Adulteration of snuff, which was allowed under the 5th & 6th Viet. c. 93, lb. 7228-7236------------------------------------------------------------The great extent to which adulteration was carried on under the Act of 1840 caused complaints, and led to the passing of the Act 5 & 6 Viet. c. 93, Wood and Steele 8137----------------------------------------------------------This Act is more stringent against adulteration than the Act before 1840,26.8138. 3. Difficulty of Detection ; Means recommended for facilitating Detection: If done judiciously within certain limits, it is not possible to detect adulteration in manufactured tobacco, Lloyd 756-------Difficulty of discovering an article adulterated five or even 15 per cent., Carrick 880-883. 896, 897-------Impossibility of detecting adulteration by saccharine matter to the extent of to or even 15 per cent, Wharam and Wood, 928-932. 943-949; Rippon 1536------------------------Adulteration is carried to the extent of 10 or 15 per cent.; no check to it, because it is regulated by the price, Currey, Pon der Heyde, and Hatfield 2 348-2 359----------------------------Detection of adulteration difficult after the tobacco is manufactured, but easy in the process of manufacture, lb. 252 2-2524 There is greater difficulty in detecting adulteration than many persons suppose, JB. 3204-3207 -----------------------------------------------------------Difficulty of detecting adulteration in snuff, R. Phillips 7665-7671. Evidence relative to a proposition made by the committee of tobacco manufacturers in the Port of London to the Board of Excise, that the chemist of the Board should analyse some samples of adulterated tobacco; which was declined by the Board, Rogers 21552164-----The trade then submitted these samples to Mr. Garden, who could not detect an adulteration of more than two per cent.; copy of his report, lb. 2165-2173-------- A tobacconist could not have detected any adulteration in these samples, Z6. 21742178-------------------------------------------------------------------------------The excise chemists disclaim being able to discover foreign vegetable matter, lb. 2179, 2180---------------------------------------------------------------------The Board of Excise would not engage in the proposed experiments, lest they should interfere with approaching trials, lb. 2181-2183------------------Evidence relative to five samples of tobacco received by witness from Mr. Rogers to analyse for the purpose of detecting adulteration, Garden 2 259-2 262 Means by which the analyzation was conducted, and result, lb. 2263, et seq. Course recommended, by the adoption of which the adulteration of tobacco could be detected, G. Phillips 7894, 7895.7912-7919-----The quantity of soluble extract is the best test of adulteration in tobacco, lb. 7 896-7 909-The science of adulteration is becoming more extended every day, it therefore becomes more difficult to detect it, lb. 8019-8022------The best mode of putting down adulteration is by analysis and a partial survey and inspection ; orders issued by the Board of Trade as regards inspections, Wood and Steele 8208,8209. 8220-8226-------When materials are added of a similar quality to those already in the tobacco, it is difficult to determine whether adulteration has taken place or not within certain ranges, Dr. Reid 8398-8409. Witness could mix tobacco with proportions of soluble and insoluble matter to the extent of 5 or 10 per cent, so as to defy detection; unless therefore the ingredients of the soluble and insoluble matter could be ascertained, no opinion ought to be depended upon as to the extent of the adulteration, Dr. Reid 8433-8436-----It is easier to find out that adulteration exists than to determine the amount of it, lb. 8444, 8445. 84 756495— ADULTERATION 597 Report, 1844—continued. Adulteration—continued. 3. Difficult?/ of Detection, ^c.—continued. 8495-----Impossibility of stating the per-centage of adulteration ; an analyzation so as to distinguish any adulteration is difficult, Dr. Ure 8550,8551---A sample of the pure tobacco out of the same quantity as the tobacco which was adulterated would give a facility in detecting adulteration, Ib. 8582, 8583----------------Witness is quite sure that he could so adulterate tobacco as to elude every chemical and microscopic examination, lb. 8849. 4. Injury to the Trade and to the Revenue caused by Adulteration : The present bad state of the trade to be attributed to adulteration and smuggling, Carrick 782-784------Decrease in the consumption of tobacco since the prohibition of adulteration, Wharam 1011-1013--------The present distressed state of the trade is to be attributed more to adulteration than to smuggling, lb. 1014, 1015--Thelarge manufacturers adulterate ; the small manufacturers dare not do it, A. B. 1362,1363----If persons do not adulterate they cannot make a profit, B. 3195-3197-----------------Those that adulterate sell so low that the respectable manufacturers are compelled to sell at the same price, or lose their customers, Hodgson 5998---------------------------------------------The regular trade are chiefly undersold by adulteration, lb. 6003. The revenue is fifty times more hurt by adulteration than by smuggling, Lundy 4390. 5. System of Adulteration under Mr. Baring’s Act: Effect upon the tobacco trade of the alteration made in the Act 3 & 4 of Victoria, by Mr. Baring, repealing the whole system of excise and survey permits; effect of the Act allowing adulteration, Lloyd and Anstie 368-411--------Encouragement given by Mr, Baring’s Act to adulteration, Wharam 968---------------Adulteration under Mr. Baring’s Act was carried to the extent of 50,60, or 70 per cent., Currey, Von de?' Heyde, and Hatfield 2360-2363---------------------------------------------------Articles permitted or actually used in adulteration under Mr. Baring’s Act, lb. 2378-2381----------------------------------------------The adulteration introduced by Mr. Baring has spread so widely and extensively that it would be difficult to eradicate it, lb. 2555. 6. Probable Effect of the Reduction of the Duty to One Shilling, in checking Adulteration: Ea?e with which the adulteration of tobacco may be effected ; the regulations of the Excise are inefficient to prevent adulteration, Huxlexj 522---They would be efficient under the altered circumstances of the reduction of the duty to 15., Ib. 523-529_____ There is reason to believe that the adulteration would stop short of the adulteration under the late Act, in the event of is. duty, Lloyd 566-569--------------------------In those countries where the price of tobacco and the duty are the lowest there is the least amount of adulteration Ib. 57°> 571-------------------------------------------------------------------------If ^ie duty were reduced to is., the adulteration of tobacco, as well as smuggling, would be prevented, Ib. 736-751-------------------------------------------Impracticability of preventing adulteration by an Excise regulation, with the present duty, Wharam 972-------Whether under the reduction of duty to 1 s. and adulteration freely allowed, it would take place to so great an extent as under Mr. Baring’s Act, Wood 1073-1075---------------A reduction of duty would put an end to adulteration, A. B. 1363----------------------------Reducing the duty to is. would put a stop to vegetable adulteration, Davis 2^21-2^26 Under the is. duty the adulteration would be only in proportion to the taste of the public, Ib. 2 735, 2 736. 7. Improvement in the Flavour of Tobacco by means of Adulteration : No means could prevent adulteration within moderate limits, and it would be used to improve the flavour even if there were no duty, Lloyd 171-185--------Preference given to adulteration with saccharine matter by the public taste, Wharam 1020; Rippon and Procter 1585-1588----------------------------------------------------Amount of adulteration at which deteriorations of quality begin, Currey, Von der Heyde, and Hatfield 2364-2367------------------------Saccharine and other matters at 15 per cent., not to be detected by consumer, Ib. 2368------------------Adulteration with saccharine matter, to the extent of 5 per cent., generally considered to be an improvement, Davis 2727-2730------------------------------------------------------------Tobacco may be advantageously adulterated to suit the public taste to the extent of 10 per cent., B. 3208-3210-----------------------------The adulteration is a great improvement; it should be allowed to suit the taste of the public, G. 6266, 6267--It would stop smuggling in some degree, lb. 6268-----------------------------------Witness has not the slightest objection to mixing articles with tobacco, if the taste of the customer prefers it, Wood 8168. 8. How far prevented or detected by the Excise : The Excise have made several seizures for adulteration, Lloyd 154-156----Adulteration would be materially checked by an efficient survey, Wood 974---------Means possessed by the Excise of detecting adulteration, Rippon 1537, 1538. 1552---------Adulteration is not prevented by the Excise, and cannot be detected, Rogers 2210-2219--------It can only be prevented by an immense increase of vigilant officers, present during the whole process of manufacture, Ib. 2220-2229--------------------------------------------But even then retail dealers could adulterate with treacle and water, Ib. 2229-2231. 0.38. 4 h 2 9. Papers Digitized by GOOQle 598 ADU ANA Report, 1844—continued. Adulteration—continued. 9. Papers laid before the Committee : Papers put in to show, that after repeated examination of the dealers and manufacturers in London, it is found that very little adulteration is going on, Wood and Steele 8233-8236---------This is also the case in the country, lb.----Return of the number of cases of adulteration of tobacco discovered by the Excise since January 1843 to this date, stating the results of inquiry, and analysis thereon, App. 561-Nature of the adulteration in each case, and extraneous articles with which the parcels of tobacco seized were adulterated, lb.-----------------------------------------General Order issued from the Excise-office, dated 31st October 1842, with reference to the adulteration of snuff and tobacco, JJ.586-Also further Order, dated March 1844, lb. See also Acts of Parliament. Analysis of Tobacco. America. Baring's, Mr., Act. Beech Leaves. Beet Root. Chemists. Children. Competition. Dust., Duty on Tobacco. Excise. Excise Surveys. Foreign Tobacco. France. Fullers' Earth. Goulburn's, M r., Act. Grocers. Gum. Hull. Licences. Microscope, The. Mineral Substances. Moist Sugar. Molasses. Moss. Negro-head, 2. Nitrate of Potash. Penalties. Permits. Price of Tobacco, 2. Prosecutions. Retail Dealers. Rhubarb Leaves. Saccharine Matter. Salt. Sand. Shag Tobacco. Smuggling, 1. Snuff. Stalks. Survey. Vegetable Matter. Agriculture. A reduction in the price of tobacco from 3s. 6J. to 15. 6d. would lead to an increased consumption for horticultural and agricultural purposes, Currey, Von der Heyde, and Hatfield 2482. Alcohol. Alcohol cannot be produced from any other article than sugar, G. Phillips 7946-7963--------Witness is not aware that alcohol has ever been produced from pure tobacco by any process, Dr. Reid 8446, 8447----------If in the analysis witness obtained any considerable quantity of alcohol, he would take it as strong presumptive evidence of the presence of sugar, lb. 8465-8473-------------------Alcohol cannot be produced from pure tobacco, Dr. Ure and A. Ure 8917-8921. Allegations of the Petition. Witness is not aware whether the 10 allegations of the petition would meet with the general concurrence of the trade, Lloyd 757-761. America. Adulteration of tobacco in America is now done solely for the purpose of improving its quality, Lloyd 144, 145------Price of manufactured tobacco in America, Maury 1880; Currey, Von der Heyde, and Hatfield 2500-----------Extract from letter, dated 14th March 1844, to John Gilliat & Co., on the consumption of tobacco in America, Currey, Von der Heyde, and Hatfield 2496, 2497-------------------There is not much smuggling from America, Watson and Davis 5576------------------------------------No vessels are now fitted out from America; none, probably, since 1821, Hornby ^8^^.---------------------------------See also Freight. Insurance. Stalks. Stripped Tobacco. Ammonia. Ammonia cannot be obtained from rhubarb or dock-leaf, but can be obtained from tobacco, Ure 8530. Analysis of Tobacco: ]. Evidence generally respecting the Analysis of various Specimens of adulterated Tobacco submitted to different Witnesses by the Committee. 2. The original and pure Leaf the only Standard by which to detect Adulteration. 3. Principal Articles used in the Adulteration. 4. Papers laid before the Committee. 1. Evidence generally respecting the Analysis of various Specimens of adulterated Tobacco submitted to different Witnesses by the Committee: Proposal made by the trade in 1842 to the Board of Excise, relative to analysis as a means of detecting adulteration, Rippon and Procter 1554-1566-------Witness has been employed to make an analysis of some specimens of tobacco sent from the Committee in conjunction with Mr. Richard Phillips and Mr. George Phillips, of the Excise-office; they have acted conjointly, and all agreed in the results, Graham 6977-6984---Process by which these analyses have been conducted, lb. 7018-7069. 7073-7098. Witness agreed with Professor Graham and Mr. George Phillips in a report on specimens given by the Excise Board, and sent from the Committee to be examined; mode in which the experiments were made, R. Phillips 749 2-7505--------Way in which the presence of any vegetable leaf mixed with tobacco may be distinguished; some of the elements which give a peculiar character to the plant may be discovered by chemical means, lb. 7508-7510-------In the analysis made for the Committee only mechanical tests have been used, lb. 7511, 7512----Way in which the analysis is proceeded with, so as to enable a comparison to be drawn between the suspected article and the pure, lb. 7517, et seq.---------------------------In the examinations which witness has made, adulteration by vegetable means has been detected principally by mechanical means, and saccharine matter by solution. Digitized by GOOQle ANALYSIS 599 Report, 1844—continued. Analysis of Tobacco—continued. 1. Evidence respecting the Analysis of various Specimens, fyc.—continued, solution, fermentation, and distillation, R. Phillips 7643. 7660-7664----Difficulty of detecting many ingredients by which tobacco may be adulterated, without a careful and elaborate analysis, and a thorough chemical knowledge derived from examinations on a large scale; ingredients enumerated, which were put'into the specimens forwarded to witness, and which were not detected by him, lb. 7644-7659. 7683-7689. Witness was employed at Gainsborough, Liverpool, and Manchester, in examining the specimens supposed to be adulterated, in the different seizures and trials which took place, G. Phillips 7772. 7775, 7776---Was associated with Mr. Richard Phillips and Professor Graham in making inquiries into the 12 samples submitted to them by the Committee; witness worked with Mr. Richard Phillips, and at his laboratory, lb. 7777-7779---------------------------------------------------------------------Time occupied in making the experiments, lb. 7780, 7781--------------Witness signed the report; concurs in the results which have been given, lb. 7782, 7783-Process by which witness has conducted the analysis generally ; mode in which various experiments on different descriptions of tobacco have been made by witness, and results, lb. 7787-7853------------------------------------------------------------------The horse-shoe shape in the transverse section of the stalk is peculiar to tobacco alone, lb. 7868-------------------------------------------------------Further evidence as to the process by which the samples submitted to witness were tried, and as to the ingredients which were found in them, lb. 7966-799°------------------------------------------------------------------In witness’s experiments he has never seen anything which approaches tobacco in shape, lb. 7964----------------------------------------------------Result in detail of an analysis made by witness of seven specimens of tobacco sent from the Committee ; course followed by witness in his analysis, Dr. Ure 8509-8549-------------------------------------------------------------To continue the system of alleged detection by analysis may subject individuals to punishment unjustly; cases of error of judgment on this point, which have come within witness’s knowledge, lb. 8590-8594-------------------Further report of the results of the experiments on the samples of tobacco submitted to witness, lb. 8766-8858. 2. The original and pure Leaf the only Standard by which to detect Adulteration : The only standard from which the analysis can be made is that to be derived from the analysis of the original leaf, Graham 6985-7014. 7070-7072. 7099-----Peculiarities of the fibre of the tobacco leaf, which, with the assistance of the microscope, enable it to be distinguished from all other leaves; doubt as to whether the fibre of tobacco leaves could be distinguished from the fibre of other leaves by chemical analysis, R. Phillips 7524-753O- Application made for the leaf from which the sample was made; objection to this proposal; importance in any analysis of having the leaf from which the sample is made, G. Phillips 7783-7786---------Witness could very readily distinguish the fibre of tobacco from the fibre of any other plant; statement as to what is the distinguishing mark, lb. 7854-7860-- The characteristics of the leaf can be readily discovered even after it has been minutely cut up and subjected to moisture and pressure, and coloured, lb. 7859, 7860---------If the leaf be kept away from witness, tobacco might be adulterated to the extent of four per cent., so that he could not by any possibility detect it by chemical analysis, lb. 7890-7893 ------------------------------------------------------------------------------------Elis analysis depends upon having the pure leaf as a standard from which to judge, lb. 7920-7922-----------------------------------------------------------------------Difficulty of forming any standard analysis by which to decide the amount of the component parts in different kinds of tobacco, Dr. Reid 8421-84 30---- In most cases of analysis the original and pure leaf is necessary as a standard, lb. 8437-8443. 8448-8464. 3. Principal Articles used in the Adulteration : Considerable proportion of earthy matter in tobacco ; nature of this earthy matter, R. Phillips 7531-7535-----Great difference in the quantity of earthy matter in tobacco between one sample and another, lb. 7583. 7588-7592-----Evidence generally upon the analysis of the various specimens submitted to witness; per-centage of loaf bread, rhubarb leaves, foxglove, sand, sugar, stalks, &c. in the different specimens, lb. 7607-7642- No other ingredients besides the silica and carbonate of lime and potash are discovered by witness’s mode, G. Phillips 7885-7889--------------------------------------------The principal articles found in adulterated tobacco are nitrate of potash, and sugar in some of its forms, and moss, lb. 7910, 7911--------------------------------------------------------------------------------Extraneous matters enumerated which it would not be easy to detect in tobacco, Dr. Reid 8417. 4. Papers laid before the Committee: Correspondence respecting the analysis of tobacco, App. 587--------Particulars of six samples of tobacco sealed up at Messrs. Rogers’, 392, Oxford-street, 24th May 1844, lb. 588----------------------------------------------------------------Analysis of six further samples of tobacco, lb. 589-Results of the chemical examination of 12 samples of manufactured tobacco, forwarded to the Honourable Board of Excise by Joseph Hume, Esq. lb. 590-----------------------------Report of analytical researches on tobacco by Mr. Ure, supplementary to his oral evidence before the Tobacco Committee of the House of Commons, lb. 591------------------------------------------Analysis of tobacco by Posselt and Reimann in 10,000 parts, lb. 592. See also Adulteration, 1. Fibre of Tobacco Leaf. Mechanical Analysis. Microscope, The. Nicotine. 0.38. 4 h 3 Anstie, Digitized by Google 6oo ANS B Report, 1844—continued. Anstie, Paul, see Wills, H. 0., §c. Apples. Tobacco sometimes comes packed in apples, Davis 2 65 2. 2 654. Austria. Estimate of the quantity of tobacco grown in Austria and its dominions, extracted from papers laid before the Congress of the United States in 1841, App. 582. Ayre, William, Jun. (Analysis of his Evidence.)—Clerk to the magistrates at Hull, 4201 -------Return of the total number of charges of smuggling brought before the justices of the peace for the borough of Kingston-upon-Hull, 1840-1843, and how they were disposed of, 4207-----Trade and occupations of persons charged with smuggling, p. 221--- Attributes the increase in the smuggling detections to the increased vigilance of the custom-house officers, and to the fines being lowered, 4208--------------------------Very few cases of adulteration, 4215-----------------------------------------------------------------------Sailors smuggling in small parcels, chiefly manufactured, 4218, 4219 -------------------------------------------------------------------------------------A great many detections and much smuggling take place from steamboats, 4230 -------------------------------------------------------------------------------------Many vessels have been seized at Hull and afterwards liberated on payment of small penalties, 4233—>—Seizure of the Queen of Scotland ; four or five cwt. of tobacco on board, lb.---------------------------------------------------------------------------She was liberated on payment of the fine by the owners, 4234-Where one conviction takes places 15 escape, 4236------------------------------------------In all the ports from Flushing to Hambro’ and in the Baltic, they pack tobacco for the sole purpose of smuggling, 4238.4246. Smuggling very general in steamboats, 4249, 4250--------Small smugglers sell principally to publicans and hawkers, 4263-------------------There are parties residing at Hull who keep deposits for tobacco which they purchase from seamen, 4266-----Another class of smugglers, who secrete their tobacco in goods, some in fruit, some in rags, 4272-4275 ---------------------------------------------------------------More smuggling in foreign steamboats than English, 4276-4278-Has never seen anything which indicates collusion with custom-house officers, 4283,4284-----------------------------------------------A third class of smugglers employ vessels for the purpose of smuggling, 42 85-4 2 89-There has been one vessel seized, a lugger, in the Humber, from information obtained by a custom-house officer, 4290-4294----------------------------------------------A considerable number of persons living at Hull and that neighbourhood exist entirely by smuggling, 4300---------------------Both in tobacco and spirits, 4301, 4302----------------------------------------------------------Tea is very little smuggled, 4304. Parties make joint speculations, go over to Holland, and invest when a seizure has taken place ; nothing has led to a detection of the plan, 4305-4310 Any quantity of tobacco could be purchased at Hull at 25. 6d. a lb., 4311-4317 Tobacco manufacturers have stated that they could not live without smuggling, 4317-4321--Much tobacco is brought over in fishing vessels; these boats not searched by custom-house officers, 4322---------------------------------------------------------------Witness cannot possibly conceive how smuggling can be diminished except by reduction of duty, 4327--------------------------------------------1 s. 3d. or 1 s. would destroy much of the smuggling at present going on, 432 8-4332----------------------------------------Quantity brought by sailors and others not sold to manufacturers but to publicans, 4329-4334. 4336---------------------------Reducing the duty the only way of protecting manufacturers, 4339----------------------------------------'There have been a few cases before the magistrates of adulterated tobacco ; beech leaves are often used (Witness produced a sample which had been seized, and was nothing but beech leaves scented), 4346. B. B. (Analysis of his Evidence.)—Manufacturer of tobacco in the city of London; was requested by Mr. Davis to appear before the Committee, 2895-2899. 2902-2904------ Transactions with which witness has been connected in smuggling Manilla cheroots, 2900,2901.2905-2972--------------------------------------------------------------And in smuggling leaf tobacco, 2974-3032-Usual mode of packing Manilla cheroots; sized boxes and cases; number and weight of cheroots in each, and price, 2910-2916-------------------------------------------------------System of dummies, 2926, 2927-Bribing of customs’ officers, 2932-2936--------------------------------------------------------------False names used on carts conveying smuggled goods, 2940, 2941-----------------------------------------------------------------------------Dock warrants, bow transferred; are as transferable as Bank of England notes, 2947-2949-----------------------------------------------------------------Frequent changes are necessary in the persons employed in smuggling; they get extortionate, 3026-3032------------------------------------------Discontinuance of the Excise survey in 1840; the survey would throw no difficulty in the way of smuggling, 3033-3039---- Difference in the proceedings of the Excise now as compared with what took place before Mr. Baring’s Act, 3040. Circumstances connected with a seizure which took place of tobacco in witness’s possession in 1843; examination which his stock underwent, 3041-3156---Nothing would put down smuggling except reducing the duty; there are no peculiar facilities in the smuggling of tobacco, but the advantages are very great when it is done, 3159- The revenue would not suffer from reducing the duty to is.; 3160---------------Evidence as to the class of persons concerned in smuggling; there have been cases of persons in opulence advancing money to parties engaged in smuggling, 3162-3166---------------The reduction of the duty on segars would not make much difference in the consumption of foreign segars; very few segars are smuggled, 3167-3174--------------------------------The duty on segars ought not to be reduced unless the duty on tobacco be reduced, 3175-------------------------Reasons for witness discontinuing smuggling, 3176-3185---------------------------------------------Considerable sums have ’been made by persons out of the trade by smuggling, 3186-3194. 3198-3203-----------------------If persons do not adulterate BAL BRI 601 Report, 1844—continued. B. (Analysis of his Evidence)—continued. adulterate they cannot make a profit, 3195-3197----There is greater difficulty in detecting adulteration than many persons suppose, 3204-3207----------Tobacco may be advantageously adulterated to suit the public taste to the extent of 10 per cent., 32083210. Bales. Weight of a bale of leaf tobacco, A. B. 1319, 1320. Baltic Timber Vessels. The Baltic timber vessels bring tobacco, Fogg 643 7, 643 8. Baring's, Mr., Act. Supposing the duty to be reduced to 1 s., there would be no objection to the Bill of Mr. Baring being re-enacted, Huxley 530-532---------Beneficial effects to the fair trader of Mr. Baring’s Act of 1840, permitting adulteration, Carrick 785-792. 815 -------------------------------------------------------------------Adulteration took place before Mr. Baring’s Act in 1840, but not so much as afterwards, Rogers 2184-2187--------------------------------------------The effect of that Act was to reduce prices, and to introduce 50 or 60 per cent, of foreign matter, which was very agreeable to the consumer, lb. 2188-2190----------------------------------------------------------Both smuggling and adulteration increased under Mr. Baring’s Act, Harvey 4915--------------------------------------------------------Before Mr. Baring’s Act adulteration was limited and confined to certain localities, Hodgson 5963--------------------------------------In consequence of Mr. Baring’s Act, an article was commonly sold adulterated from 40 to 60 per cent.; the whole trade was corrupted, lb. 5968---------------------------------------------------------------Amount of adulterating matter used under Mr. Baring’s Act, G. 6385, 6386 -------------------------------------------------------------------Effect of the change of system under Mr. Baring’s Act, by which the survey was taken off, and adulteration allowed, Foot 7173-7175----------------Under that Act smuggling has increased beyond what had existed before 1840, lb. 7176. See also Adulteration, 5. Chinsurah Cheroots. Depression of the Trade. Excise Surveys. Price of Tobacco, 2. Prosecutions, 1. Revenue. Smuggling, 6. Batavier, The (Steam Vessel). Seizure of 1,000 lbs. weight of smuggled tobacco on board this vessel, Procter 1477-1480. Batsmen. Formerly there was a system of batsmen with whom the coast guard had several fights; but lately there have been none, Sparshott 5904-5907---------Batsmen cannot now be had, smuggling has been so stopped, lb. 5908. Battersea. Witness has known cargoes brought up the Thames in sugar hogsheads, and landed at Battersea, Hodgson 6005. Beech Leaves. Article made from beech leaves for mixing with tobacco ; price per pound, Davis 2656---------Price per pound of beech leaves prepared as shag tobacco, lb. 2656. 2 7 2 3------------Beech leaves are often used in adulterating tobacco, Ayre 4 34 6. See also Rhubarb Leaves. Beet-root. Beet-root dreg is much used, to the extent of 15 percent., Lundy 429^------And yellow ochre shaken among the beet-root, lb. 4396. Belgium. Total consumption of tobacco in Belgium, and rate per head on the population, Maury 1852---------Contemplated increase of the import duty on tobacco in Belgium, Davis 2748---------------It is objected to by the tobacco merchants, as they would not have the same advantage in point of profit by smuggling into France, lb.-----------The consumption of Belgium is about 5,000 hogsheads per year, Scholey 4651--------------^Estimate of the quantity of tobacco grown in Belgium, extracted from papers laid before the Congress of the United States in 1841, App. 582,--------------------------------------------See also Dogs. France. Freight. Black, Mr. Henderson (of Belfast). His recent prosecution; fines were only levied upon some farmers on whose property the tobacco was found, Maury 1713-1716----------Smuggling transactions with which he was connected ; manner in which those transactions were conducted, Davis 2613, et seq.; 2634, ^ seT> ^* 2774-2810. 2859-2879. Blackwall. Depot for smuggled tobacco at Blackwall, Davis 2645------------Between Blackwall and Hungerford tobacco is introduced in returned machinery cases, and in casks with u broken glass,” at the top, lb. 2647. Bonded Tobacco. At the present time, tobacco is rather cheaper in bond here than it is either at Holland or Belgium ; how this may be accounted for, Scholey 7760, 7761. Brandy. See Spirits. Bread. See Analysis of Tobacco, 3. Bribes. Evidence relative to system of bribes in Ireland, Maury 1680-1684. 1693----------- Usual amount of bribe to coast guard officer in cases of collusive seizures, lb. 1680—1684 ------------------------------------------------------------------------------------------None of the inferior officers of Customs are sufficiently well paid to be placed beyond the temptation of a bribe, Walker 2128-2134-----------------------------------------------The officers of the coast guard are commissioned officers in the navy, and are above all suspicion of accepting bribes, lb. 2304, 2305----------------------------------------------------------------------------Usual amount of bribes to Customs officers, B. 2932-2936-Impossibility of the coast guard being bribed, Dean 4.717--------------------------------------Many instances of bribes having been offered, and penalties have been recovered, Sparshott 5831. See also Coast Guard. Excise Survey, 3. . 0.38. 4 h 4 602 C C A V Report, 1844—continued. C. C. (Analysis of his Evidence.)—In the tobacco business, in the east of London, 3224-3226-------particulars of various contraband transactions in tobacco which have taken place within witness’s knowledge, especially as. regards the segar trade, 3227-3262-- . Evidence as to cases of smuggling of leaf tobacco with which witness has been acquainted, 3263-3310----------------------------------------------------------------------------A great deal of stalk tobacco is smuggled into this country made into double-bottomed baskets, containing —-—; mode in which this is effected, 3311-3345. 3380-3384. 3392-3404-----------------------------------------------------------------Witness has purchased plenty of Negro-head that has been sent over in the shape of cheese and twelfth-cake, 3346-3358-------------------------There is no difficulty in distinguishing foreign Negro-head from English, 3371------------------------------A great deal of Negro-head is made in England, 3372-------------------------------------------------------------Witness would defy all England to prevent smuggling, unless a reduction of duty be made; witness would recommend this reduction to be to 1 $•> 3373'3385----------------------------------------------------------------------Cost of importing smuggled tobacco, 3379-Class of persons who sell smuggled tobacco; witness has known cases in which fortunes have been made by smuggling tobacco, 3386-3391---------------------------------------------------------Largest quantity of increase from wetting tobacco during the operation of cutting, 3413, 3414. Captains of Vessels. Making the captain responsible, in case the steward were detected smuggling, would have some effect in checking it, Walford 6692-6696. 6700-6702. Carbonate of L'^e. See Analysis of Tobacco, 3. Carrick, William Baldwin. (Analysis of his Evidence.)—Mayor of Hull, and a tobacco manufacturer, 776-779-------Present bad state of the trade, 780, 781-To be attributed to adulteration and to smuggling, 782-784--------------------------Beneficial effects to the fair trader of Mr. Baring’s Act of 1840, permitting adulteration, 7 85-792. 815----Effect of Mr. Goul-burn’s Act prohibiting adulteration, 793-708. 815-820. 904---------Number of cases of tobacco smuggling adjudicated upon at Hull in the years 1840 to 1843 inclusive, 799-805-------------------------------------------------------------------Increase in the smuggling of manufactured tobacco and cigars at Hull, 806-814. 842, 843--------------------------------------------------------------How and by whom usually carried on, 821-834. 838-841. 851-854. 866-870-------------------------------------------------------------------Price of manufactured tobacco under the present and former Acts, 835-837- Check the permit system would give to the sale of smuggled manufactured tobacco, 846 -----------------------------------------------------------------------------------------------------------------------------------------------Instance of witness having an offer of a large quantity of smuggled tobacco, 847--------------------------------------------------------------- The whole of the manufacturers in Hull have been before the Excise for smuggling or adulteration, or both, 848-850-------------------------------------------------------Mode in which the Excise got hold of smuggled leaf, 850----------------------------------------------------------------------------------The great bulk of smuggled tobacco comes from Rotterdam and from Hamburgh, 855. 865-----------------------------------------------------------------------------Present smugglers’ prices, 856, 857-Smuggling carried on by ships’ crews, and steam-vessels in particular, 858-865--------------------------------------Outline of the present state of the trade, showing the impossibility of the honest manufacturer Competing with the smuggler, 871-879------------------------------------------------------------------------Best means for putting an end to the present state of things; difficulty of discovering an article adulterated 5 or even 15 per cent.; the Excise officers being accompanied by chemists recommended ; an enlarged surveillance of the Excise to be preferred to a large reduction of duty, 880-905--------------------------------------Probable effect of lowering the duty to 1 «., and continuing a strict Excise survey, 906-913. Carrick, Mr. Confirmation of evidence given by; evidence relative to prices corrected, Wharam 921-923. 1014-15. Carts. Fictitious names used on carts conveying smuggled goods, B. 2 940, 2 941. Cassell, Frederick. (Analysis of his Evidence.)—Collector of Customs in the Isle of Man, 5642-------Tobacco is imported into the Isle of Man at 1 s. 6 J. a pound, 5644-No smuggling whatever, 5645-----------------------------------------------------------Quantity of tobacco imported under the licences granted for the Isle of Man, 1835-1841 ; 56 51----------------------------------------------System of licences ; application made to the Governor for leave to import certain quantities of tea, sugars, wine, spirits, and tobacco; granted by the Governor to each person applying in such quantities as he chooses, 5657. 5661- Advantage to a person receiving a licence that he can import at 1 5. 6 d.; all other importation contraband, 5662-5664------------------------------------------------------Licences for tea, sugar, &c. are distributed among consumers, 5667-------------------------------------------------------------------Population of the Isle of Man at various periods; decreased consumption of tobacco, although the population nearly doubled, with the increase of duty on tobacco from ^d. to 1 s. ^d., 56 71-56 79--------------------------------------Prices of tobacco in the island at different periods, 5682---------------------------------------------------------------------No market for smugglers in the island; the duty of is. 6 d., connected with the licence system, sufficient protection to the revenue, 5692-5694---No . smuggling of spirits in the Isle of Man, 5696-----------------------------------The licence system is a very obnoxious system, and it would be a public benefit to get rid of it, if it can be done consistently with the security of the revenue, 5712-------------------------------------------------Advantage of licences to the consumer; difference of price at which those favoured with licences can be supplied, 5713-5723---------Licensing tobacco sales prevents, to a certain extent, smuggling, the Government officers knowing into whose hands the tobacco passes, 5728-----------------------------------------There is a Bill now before Parliament abolishing the licence system in all cases except tobacco and spirits, 5728. Cavendish Tobacco. Description of Cavendish tobacco, Anstie 33. Channel Digitized by VjOoqic CHA C H I 603 Report, 1844—continued. Channel Islands, Much shag tobacco is smuggled from the Channel Islands, Lloyd and Anstie, 204-206--------Evidence relative to smuggling transactions carried on with the Channel Islands, Davis 2658-2667---------Large quantities of tobacco sold in London for Guernsey and Jersey; they also receive large supplies from other ports, lb. 2663-No duty is paid upon it in London, lb. 2664 5 Scholey 4709--------------------------Great trade carried on in tobacco in ihe Channel Islands, E. 3787——Principally imported from Antwerp, Hamburgh, and France, IS. 3788---------------------------------------------------Tobacco is often passed in England without paying duty, being imported from the Channel Islands, IS. 3790, 3791. 3923-3925^--------Manner in which the smuggled tobacco is shipped arid landed, lb. 3796-3817--------------A yacht from Ireland used to arrive at Jersey, and return to Ireland loaded with tobacco, lb. 3819-3830 ---------------------------------------------------------------------------------There is a great deal more smuggling from the Channel Islands into France than there is into England, lb. 3836 ; Scholey 4711. The tobacco imported into the Channel Islands comes from Hamburgh, and is not directly imported from America, E. 3859-------Custom-house arrangements at Jersey, lb, 38 7 8-38 8 6-----------------------------The only duties in the Channel Islands are on wines and spirits, Ib. 3890--------------------------------------No inspection on export of Jersey produce from the island ; neither corn nor grain sent from Channel Islands are questioned, lb. 3899-3900-------No penalty on seizure by custom-house in Jersey ; the boat and goods confiscated, lb. 392 7, 39 29- Vessels clear out from the islands for France; the tobacco finds its way, by relading, to England, Jb. 3949--------------------------------------------------------------------Smugglers now pay 6 j. per pound in Jersey, and sell it here for 2 5. 9 J., Ib. 3960, 3961------------------------------------------------------------The manufacturer or dealer in England finds room for the tobacco in his stock; the party who comes for the tobacco to the Channel Islands has a share in it; the manufacturer at Jersey, and the captain of the vessel, Ib. 3974. See also Price of Tobacco, 1. Chemical Tests. Are very uncertain evidence on which to convict a man criminally, Garden 2294---------Very large quantities of foreign substances might be detected by fermentation or distillation, but not small quantities, Ib. 2294-2303-------The advance of chemical science increases to a great extent the facility of adulteration ; but the facilities of discovery are increased in the same proportion, Dr. Heid 8431, 8432---It is next to impossible by chemical means to determine the adulteration of tobacco in the shag state, except in the case where sugar is used, Dr. Ure 8569-8581----------------The progress of chemical science will give additional facilities for the adulteration of tobacco ; the power of detection will not advance in the same degree, Ib. 858 7-858 8. See also Analysis of Tobacco, 1. Chemists. The Excise officers being accompanied by chemists in their visits recommended, Carrick 884-889. 894, 895. 897-905-------The employment of chemists, in addition to the surveyors-general, would be a very material check on adulteration, Wood 974-981----- The Excise survey cannot be useful unless attended by a chemist, Rippon and Procter 1540-1542---------------------------------------------------------------------------A chemist, but not a practical manufacturer alone, can discover adulteration beyond 10 or 15 per cent., Currey, Von der Heyde and Hatfield 2410-24.12-------Our chemists generally are capable of detecting the presence of any foreign ingredient, Wood and Steele 8245-8248----------------------------------------------------------------If the manufacturers of tobacco are to be subject to various chemical examinations, it might be done at some central office to which samples might be sent, or a travelling chemist might go round the country; two chemists would be sufficient for the whole country, Scotland and Ireland included, G. Phillips 7991-8001 ------------------------------------------------------------------------------------Impossibility, even if care be taken by chemists, for detection to be within the power of the Government, Dr. Ure 8589. 8595-8597.-----------------------------------------See also Excise Surveys. Cheroots. The majority of the cheroots sold in this country as Bengal are British made, Procter 1440--------Cheroots are subject to a 95. duty ; duty is scarcely ever paid upon a particular description, Davis 2645-----Smuggling of cheroots, Scholey 4660. See also Chinsurah Cheroots. Colliers. East Indiamen. Manilla Cheroots. Permits. Children. Frequent cases of children smuggling ; boys of 16 years of age; number greatly increasing, Watson and Davis 5403-5409-----------Gangs belong to each receiving-house; number of receiving-houses innumerable, Ib. 5408-5411--------------These children from smuggling get to thieving, Ib. 5425. 542 8-5443. China. Exports of snuff to China by Germany through England, Currey 2578-2580. Chinsurah Cheroots. Extensive smuggling that formerly took place in Chinsurah cheroots ; disappearance of the article since Mr. Baring’s Act, Rippon and Procter 1400-1414---- Last year 20,000 lbs. of Chinsurah cheroots were passed through the Custom-house, Hodgson 6026-------------------------------------------------------------------------Alteration of duty on Chinsurah cheroots recommended; nearly all now sold in London arc smuggled, lb. 6039-6042. 0.38. 41 Coast Digitized by Google 604 COASTGUARD Report, 1844—continued. Coast Guard: I. In Great Britain: 1. Generally. 2. Papers laid before the Committee. IL In Ireland: 1. Generally. 2. Papers laid before the Committee. I. In Great Britain: 1. Generally: Smuggling tobacco has diminished of late years on account of the efficiency of the coast guard, Walker 2072-2074---Wherever there is a straight coast, and there is smuggling enough to render it necessary, there should be a coast guard, lb. 2123-2127 --------------------------------The coast guard men are a very respectable class, but there may be individual cases of misconduct, lb. 306----Instance of a man being discharged on suspicion of taking a bribe, lb. 2307, 2308--Strictness of the discipline, lb. 2309---------------------------------------Particular inquiry made in first instance as to character, lb. 2310. Kent and Sussex are well guarded; Yorkshire and Lincolnshire very inefficiently watched, Lundy 4382——One class of smuggling, by the daring adventurer, has, by the vigilance of the coast guard, nearly ceased, Dean 4741, 4742----Witness could not be a party to a recommendation to the Government to lessen the efficiency of the coast blockade, lb. 4771-----------------------------------------------Mode of communicating with the Customs Boards in matters connected with coast guard, Sparshott 5749----------------------Application is made to the Board in all cases connected with expense, Hornby 5757-----------------------Extent of force under witness’s control, Ib.5760---------------------------------------------------------Detail of the force, Sparshott ^^2-----------------------Inspecting commanders have charge of a district, Hornby 5764--------------------------------------Their duties, lb. 5765-Duties of the mounted guard, lb. 5803--------------------------------------------------------Whenever any man is suspected of connexion with smugglers, he is immediately removed to another station, lb. 5831. Number of cruisers connected with the force, Sparshott 5835----The duty of the coast guard is separate and distinct from the Customs and Excise, except in following smugglers, lb. 5839--------------------------------------------------The coast guard is ample to prevent smuggling if penalties be regularly inflicted, lb. 5909---------------------------------------Annual expense of coast guard, lb. 5910-5913-It would be very useful, and a protection against smuggling, if officers had power to open cases and break up packets which contain quantities of smaller parcels, lb. 5914-5919----- The duty of 1.9. would render it necessary to keep the coast guard, Hornby 5948----- The coast guard must be continued on account of spirits, Sparshott 5949. 2. Papers laid before the Committee : Return of the revenue coast guard establishment in the United Kingdom, for the year ended 5th January 1844, stating the number and the rank of the several officers and men employed, App. 566------Rates of pay and allowance to each class, and the amount of each department: also the number of cruisers, their establishment and expense in detail; so as to exhibit the whole expense of that establishment, lb. 566------------------------------------Statement showing the expense of each department of the revenue coast guard in England (exclusive of cruisers), for the year ended 5th January 1844, ^6.571------------------Statement showing the expense of each department of the revenue coastguard in Scotland (exclusive of cruisers), for the year ended 5th January 1844, lb. 573-------------------------------Statement showing the expense of each department of cruisers in the revenue coast guardin England, for the year ended 5th January 1844, lb. 574------------------------------------------------------Statement showing the expense of each department of cruisers in the revenue coast guard in Scotland, for the year ended 5th January 1844, lb. 575. Statement exhibiting the whole expense of the revenue coast guard establishment in the United Kingdom, for the year ended 5th January 1844, lb. 575-Return stating the number of harbour vessels employed, their establishment and expense, in the year ended 5th January 1844, lb. 576----------------------------------------Number of officers belonging to the water guard establishment in the port of Liverpool on the 19th April 1844, ^- 577----Total expenses of the water guard department in the port of Liverpool, including salaries, day pay, from the 6th January 1843 to the 5th January 1844, lb. II. Ireland: 1. Generally: Ineffective operation of the water guard establishment in Ireland in preventing smuggling, Davis 2624----The entire direction of the coast guard in Ireland is with witness, but subject to the Board of Customs in England, Dombrain 7 241-7 244 Witness first commenced the establishment of the force in 1819, lb. 7243------There was no coast guard up to 1819; there was what was called the preventive force at some few places on the coast, but very thinly scattered, lb. 7 2 45,7 246-----------Difference between the service to which witness succeeded and the present, lb. 7247, 7248---------Reduction which has taken place in the coast guard force since 1822; changes which have taken place in the force at various periods; present amount of the force, lb. 7252-7264. Reduction in the number of officers termed inspecting commanders in 1843; officers of a lower igitized by GOOQle C O A COM 605 Report, 1844—continued. Coast Guard—continued. II. Ireland.—1. Generally—continued. a lower grade were placed in charge; they were found quite as efficient as those removed. Dombrain 7264, 7265-----Evidence as to the promotions in the force; general period of service, lb. 7266-7282--Number of chief boatmen in the service; if well conducted, they are allowed to remain at the same station for years, lb. 7283, 7284-There is little reason to suppose that, by this means, they become acquainted in the country, and connive at smuggling, lb. 7285, 7286. 7290-7292. 7294-7297. 7389-7408----Competition and anxiety to get into the service formerly; the men are now supplied by the Admiralty, according to service in the Navy, lb. 7287-7289. 7293. Number of cruisers on the coast, and number of men employed, Dombrain 7298-7302 ----The present establishment of the coast guard is not sufficient to cover the entire coast of Ireland; number of additional men which would be sufficient, lb. 7303-7310. 7312-7320. 7382, 7383. 7465-7469----Evidence as to the stations of the cruisers, lb. 7373~738i---------------------------Observations on the system of rewards, as now used in the coast guard, lb. 742 8-7430----------------------The only suggestion witness can make as to the means of preventing smuggling, is the increased guard recommended by him, lb. 7431-7434--Expense of the coast guard in Ireland, for the year 1843 ; examination thereupon, lb. 7435-7457. 2. Papers laid before the Committee: Statement showing the expense of each department of the revenue coast guard in Ireland (exclusive of cruisers), for the year ended 5th January 1844, App. 572- Statement showing the expense of each department of cruisers in the revenue coast guard in Ireland, for the year ended the 5th January 1844, lb. 574. See also Batsmen. Bribes. Excise Surveys, 3. Smuggling. Coasting Vessels. As a general rule, tidewaiters are not put on board coasters, but they would be in case of suspicion, Walker 1890-1892----Coasting-vessels have to report to the Customs, but they have not the same supervision as other vessels, lb. 1893-There are so many coasters that it would be impossible, with the utmost vigilance, to search half of them, Dean 4^30-----------------------------------------------------Smuggling conducted on a large scale from coasters; seizure of 52 cwt. belonging to Taddy & Co., in a vessel from Hull, Evans 5171-5177 ----------------------------------------------------------------------------Mode in which coasters smuggle largely, from taking out a transire in London and making the shipment at Jersey, Watson and Davis 5547, 5548------------------Smuggling has decreased since 1836 ; it is at present principally carried on by coasters, Hodgson 6004 ----------------------------------------------------------------------------A very trifling quantity of smuggling goes on through coasters and colliers, Fogg 6507*-----------------------------------------------------------------------See also Colliers. Collection of Revenue. No certificate of origin would at all facilitate the collection, Dean 479°* Colliers. All the colliers from Newcastle to Jersey take back 10 or 20 bales of cut tobacco, segars, and cheroots, Davis 2666------It would be desirable to have some check upon the colliers and coasters, which bring occasionally quantities of tobacco, Sparshott 5920- The colliers carry the tobacco from vessels at sea up the Wear, Tees, and Tyne ; impossibility of boarding them, owing to their number, lb. 5920-5923. Collusion. Witness has never seen anything which indicates collusion with custom-house officers, Ayre 42 83, 4284. See also Bribes. Coast Guard, II. 1. Custom-house Officers. Decoys. Informers. Colonies. A reduction of the duty would promote the exportation of tobacco to the colonies, Currey, Von de)' Heyde, and Hatfield 2570; Davis 2690. Colouring Matter. Fines inflicted for the use of colouring in the manufacture of tobacco, Harvey 4849, 4850. Competition. Snuff and segars are not smuggled so as to cause unfair competition, Lloyd 17, 18------Witness’s trade has decreased in consequence of the competition of the north country manufacturers, whose tobacco is too cheap to be duty paid, Rogers 2193-2198- Competition arises both from smuggled and adulterated tobacco, Z6. 2199, 2200-------The competition is so immense, that the price paid to smugglers leaves but a small profit, F. 4016-4018------------------------------------------------------------------------It is impossible to compete in the trade, except by lowering the price by smuggling, lb. 4020--------------------------------------------------------------Witness, finding he could not compete with others, wrote to the Chancellor of Exchequer, complaining of the heavy duties, and stating necessity for alteration, lb. 4083-4085-----------------------------------------------------------There is more smuggling now than formerly, as the competition now is much greater than a few years since, Harvey 4893. Compromises. Frequency with which the system of compromising has been acted upon by the Government, Procter 1472-1475--------The avoidance of compromises on the part of the Government suggested, lb. 1532. 1612-----Doing away with the system of compromises, and enforcing imprisonment, would not stop smuggling, G. 6390, 6391----Large number of compromises appearing by witness’s return; way in which these are effected; whether refusing compromises, and carrying out the penalties, would be beneficial in preventing smuggling, Walford 6647-6662-------------------------------------------Frequent repetition of the offence after compromises, lb. 6729-6743. 0.38. 412 Consumers. Digitized by GOOQle 6o6 CON CUR Report, 1844—continued. Consumers. Pure tobacco preferred by consumer to adulterated, Currey, Von der Heyde, and Hatfield 2369-2371. 2440-------Classes of society consuming largest proportion of tobacco, lb. 2475-2477; Davis 2755-2759--------The consumer would benefit very materially if the duty were reduced to 1 s.9 F. 4182. Consumption of Tobacco: 1. Evidence as to the present Consumption of Tobacco. 2. Supposed Increase in the Consumption that would take place if the Duty were reduced to 1 s. 1. 'Evidence as to the present Consumption of Tobacco: Evidence as to the amount of the consumption of tobacco in this country, Lloyd 573, 574------Quantity of tobacco consumed in 1841 and in 1843, Wharam 1011---Proportion of tobacco consumed by the working classes, Wharam and Wood 1064, 1065-------- Consumption per head of tobacco in 1811, Wood 1071; and in 1843, lb.---------------Table showing the comparative scale of population, and consumption of tea, coffee, and tobacco in Great Britain and Ireland, Maury's Ev. p. 96---------------------------------------The consumption of tobacco has greatly .increased, but the consumption of legitimately imported tobacco has not, Maury 1802-1814-------------------------------------------------------------------------------Population and total average rate of consumption per head of tobacco in the principal countries of Europe, lb. 184^—1852---------------------------------------Rate of consumption, per head, of tobacco in Great Britain in 1811; amount of duty, Currey, Von der Heyde, and Hatfield 2472, 2473-------------------------------------------------------------------------Rate of consumption at the present time, lb. 2473-Rate of consumption, per head, in countries where the price is low and no smuggling exists, Davis 2752. The quantity of tobacco consumed is perhaps double that upon which duty is paid, Scholey 4518----23,000,000lbs. are consumed legally: as much illegally, Scholey 4519, 4520-----The consumption of tobacco has generally increased, Scholey 4527; Harvey 4905-4908 ; Hodgson 6105------But the trade has been less profitable, Harvey 490 7- The use of tobacco in Ireland is not on the decrease, Foot 7129--------------------Reasons for considering the consumption of tobacco in Ireland to be much greater than the amount that paysduty, lb. 7134-7139* 7146-7149-------------------------------------------------Comparative scale of population and consumption of tea, coffee, and tobacco in Great Britain and Ireland in 1801-1841, App. 493. 2. Supposed Increase in the Consumption that would take place if the Duty were reduced to is.: Probable increase which would take place in the consumption of tobacco, in this country, supposing a reduction of the duty to 1 s., and a large number of manufacturers as well as dealers to come in, all paying the duty ; data upon which this opinion is formed, Lloyd 294-300------In the event of the reduction of the duty to 1 s. the increased consumption would be at least 50 per cent, upon the present real consumption, lb. 752-Probable increased consumption of tobacco if the selling price were reduced from 4s. to 25. per lb., A.B. 1247----------------------------------------------------------------Probable effect of a reduction of duty upon the consumption of tobacco, Procter 1529-1531 ; Davis 2752-2 754; Foot 7204-7208--------------A reduction of the duty to 15. would increase the consumption one-third, Davis 2690, 2691----60,000,000 lbs. would be consumed if the duty were reduced to 1 s., Scholey 4526---The reduction of duty to 1 s. would not double the consumption for many years, Harvey 5049. See also Adulteration, 4. America. Belgium. Duty on Tobacco, 3. Europe. France. Germany. Holland. Ireland. Leaf Tobacco. Population. Prussia. Roll Tobacco. Segars. Continent, The. The principal smuggling is from the Continent and Channel Islands, Watson and Davis 5580, 55 81. Convictions. Where one conviction takes place 15 escape, Ayre 4236-----Case of conviction of various parties in 1843 for having tobacco; term of imprisonment awarded; circumstances of the term being mitigated, Walford 6720. See also Smuggling, 9. Cruisers. See Coast-guard. Revenue Cruisers. , Currey, Robert; Von der Heyde, John; Hatfield, Alexander. (Analysis of their Evidence.) —Mr. Currey, tobacco manufacturer, occasionally imports, 2314, 2315-----Mr. Hatfield, acting manager of the house of Taddy & Co. in the Minories, 2316-2320--------Mr. Von der Heyde, tobacco manufacturer in Thames-street; does not manufacture segars, 2321-2324------------------------------------------------------------------------(Mr. Currey). Has made frequent applications to Government respecting the present state of the tobacco trade; delivers in copy of memorial of tobacco manufacturers,- dated 13th February 1844, to the Lords of the Treasury, and explains same, 2325-2343. 2442-2445--------------------------------------------------------(Messrs. Currey, Hatfield, and Von der Heyde). Diminution of price consequent upon smuggling and adulteration, 2 344-2 34 7-----------Adulteration is carried to the extent of 10 or 15 per cent.; no check to adulteration, because it is regulated by the price, 2348-2359---Cost price of manufactured tobacco, 2351----And of smuggled tobacco,2357-------------------------------------------------------Adulteration under Mr. Baring’s Act was carried to the extent Digitized by Google CUR CUS 607 Report, 1844—continued. Currey, Robert; Von der Heyde, John; Hatfield, Alexander. (Analysis of their Evidence)—continued. ' of 50, 60 or 7 0 per cent., 2360-2 363 Amount of adulteration at which deterioration of quality begins, 2364-2367----Saccharine and other matters at 15 per cent, not to be detected by consumer, 2368-----Pure tobacco preferred by consumer to adulterated, 2369-2371.2440-------Extensive cultivation of rhubarb in Yorkshire and Kent, for the purpose of cutting up and mixing with tobacco, 2373. 242 7-2431. Stringent provisions of Mr. Baring’s Act relative to the introduction of foreign vegetables in tobacco, 2373-2376------Lowest price of tobacco under that Act, 2377------• Articles permitted or actually sold, 2378-2381 Informations filed and verdicts given for the Crown, under the Act, 2382, 2383--------Effect of the Act in putting down smuggling; probable extinction of the manufacturing trade if the Act had continued in force, 2384-2389. 2457-2462--------Fall in the revenue under the Act; comparison with Mr. Goulburn’s Act, 2390. 2395-9---The Excise survey no check upon adulteration; it only narrows it, 2400-2407------The strictest possible survey no protection against adulteration, 2408, 2409-----------A chemist, but not a practical manufacturer alone, can discover adulteration beyond 10 or 15 per cent., 2410-2412---Description of survey conducted by the Excise; means of evading it; 2413-2421------Difficulty of framing any regulations for the protection of the honest trader; opinions as to the debtor and creditor amount of stock taken by the Excise, 2422-2426. State of the trade since the passing of Mr. Goulburn’s Act in August 1842, as to smuggling and adulteration, 2432-2434---Permission to adulterate would lessen the inducement to smuggle, 2435-2 441-------A reduction of the duty now the only remedy for the protection of the legal manufacturers; a duty of 1 s. would put an end to smuggling, and also adulteration, provided the present laws and penalties were maintained, 2444-2471-----------------------Rate of consumption of tobacco in Great Britain and in Ireland; quantity that would be consumed if the duty were reduced to 1 s. and all tobacco brought to charge; the revenue derived from the diminished duty would soon exceed its present amount, 2472-2474.2478-2481.2498-2521.2551-2554---------Classes of society consuming largest proportion, 2475-2477----------------------------A reduction in price from 3 s. 6rf. to u. 6rf. would lead to an increased consumption for horticultural and agricultural purposes, 2482 ----------------------------------------------------------------Would also create a manufacture for exportation, 2483. 2560-2576-And double the consumption and export of snuff; preference given in the general market to British snuff, 2483. 2495. 2577-2584---------------------------------------------Letter dated Missouri, America, 14 March 1844, addressed to John Gilliat & Co., tobacco manufacturers, put in and read, stating the consumption of tobacco in America, 2496, 2497. Detection of adulteration difficult after the tobacco is manufactured, but easy in the process of manufacture, 2522-2524-------Change that took place in the duties of the Excise officers under Mr. Baring’s Act; their powers under the old system, 2525-2529 ----------------------------------------Discontinuance of permits; they materially prevented the dishonest manufacturer carrying out his trade; but were undeniably of no use in preventing smuggling, 25302540------------------------------------The renewal of the permit system would have no effect in preventing smuggling or adulteration, 2 541-2 550------------Collusion between servants and Excise officers, by which , the master has been frequently exposed to a penalty, 2543-2 54 5-------The adulteration introduced by Mr. Baring has spread so widely and extensively that it would be difficult to eradicate it, 2555-The consumption is not much affected by the state of the working classes in England ; but it is in Ireland; preference given by the poor man to tobacco over food, 2556-2562-------The poorer classes suffer most from adulteration, 2563-2565--- A drawback is allowed upon manufactured tobacco, but not upon snuff, 2566-2568. Custom-house Officers. Connivance 6f Custom-house officers in smuggling transactions, A. B. 1107-1113. 1220,1221. 1335*. 1353--------Making the situation of tidewaiter worth losing, and giving them better salaries, would make them more honest, lb. 1244-------- Witness has never known of any officers conniving at smuggling; in one or two cases there have been indirect proposals or soundings, Walker 2041-4045---------------------The seizing officers should have a higher reward; they are exposed to much anxiety and obloquy, lb. 2119-2122-------------------------------------------------------------------------Bad pay of the lower order of officers in the Customs, A. 28862889----------------------------------------------------------------------------------Increase of salary to officers would be of no use in preventing smuggling. Bean 4802-----------------------------------------------------------------------------After what has been discovered of persons with liberal salaries being connected with Custom-house frauds, it is clear that no increase of pay would guarantee morality, lb. 4805-4808---------------------------------------------------------------The pay of Custom-house officers is not, generally speaking, sufficient to put them beyond temptation, Fogg 6508-6512. See also Bribes. Collusion. Smuggling, 3. ^Customs’ Board. Immense amount of discretion invested in the Customs’ Board, when for half a pound of tobacco they may levy a fine of 100Z.; general nature of the evidence which is brought before them; these heavy fines are mostly reduced to a small fine, Walford 6703-6715.---------See also Coast-guard. 0.38. 413 Customs’ €o8 cus DEA Report, 1844—continued. Customs’ Jurisdiction. No ship is within the jurisdiction of the Customs until she comes close to the coast; but ships that bring cargoes are rarely engaged in smuggling to any extent, Walker 2144, 2145. * ° Customs’ Regulations. Are of the strictest order, Dean 4720-------The main object of all regulations is to do away with the temptation to evade duty, lb. 4791. D. D. (Analysis of his Evidence.)—Has been a manufacturer of tobacco in the north of England for 25 years, 3415-3420------Particulars in detail of various smuggling transactions, in which witness has for many years been concerned, 3421-3762--Grounds for forming the opinion that a duty of 1 s. would prevent smuggling and adulteration, 3728, 3729- 3763- 3779--------------------------------------------------------It is impossible there can be a profit if trade is honestly carried on’ 373°? 373^ 37^0-3782----------------------------------------------------There is not much smuggling in snuff, 3783. Dantzic Shipping. Smuggling in tobacco is chiefly carried by Dantzic ships, A. B. 1103-1106. Davis, Colby A. See Watson, Lieut. David H., &c. Davis, Horatio Nelson. (Analysis of his Evidence.)—Of the firm of G. & H. Davis & Co., Fenchurch-street, tobacco brokers, 2585-2595-----Number of pounds of tobacco which paid duty last year, 2596-----------------------Quantity which escaped duty, 2597-2599-Great extent to which smuggling existed in 1811 ; rate of duty at that period, 2 600, 2601- Increase of smuggling since 1811 ; extent to which at present carried, 2601-2610----- Particular facts relative to smuggling adverted to; names of parties able to give information on the subject furnished, 2611. 2628. [Second Examination.]—Names of the most important firms in London next to witness’s, 2629-2631--Proportion of duty paid in London, 2632-----Next to London the greatest amount of the payment is at Liverpool, 2633----------Further instances adduced to show the present extent and manner of carrying on smuggling; consequent losses to the revenue; names of parties able to furnish information on the subject given, 2634-2685. 2760-2769---------------------------------------------------Average gain per pound in smuggling transactions; cost of smuggled tobacco, 2686-2689, 2692-2695-------------------------------------A reduction of the duty to is. would increase the consumption one-third, 2690, 2691---------------------------------Would create an export trade in British manufactured snuff, 2690----------------------------------------------And together with a proportionate drawback would reopen the market for supplying the colonies with British manufactured tobacco, which is at present quite lost to us, lb. A duty of is. would put an end to smuggling, 2696-2701------Duty that should be levied upon foreign manufactured tobacco, the duty on leaf being is., 2702-2707-It is not more easy to smuggle manufactured than unmanufactured tobacco, 2708-2711-- Reducing the duty to 1 s. on leaf would render the smuggling of manufactured tobacco unprofitable, and it would therefore cease, 2712-2720----------------------------The reduced duty of is. would also stop vegetable adulteration, 2721-2726----------------------------------------Adulteration with saccharine matter to the extent of five per cent., generally considered to be an improvement, 2727-2730- Snuffmakers object to adulteration; the refuse manufactured tobacco adulterated with sugar not making good snuff, it has led to the use of genuine tobacco for the manufactured snuff instead of the refuse, 2 7 31-2 7 34------------------------------Under the is. duty the adulteration would be in proportion to the taste of the public, 2735, 2 736-------------------The consumption would be in leaf to a great extent instead of in stripped tobacco as at present, 2736. Impossibility of any plan being devised to prevent smuggling while the duty remains as it is, 2 737, 2 738 Excise survey under Mr. parr’s Act before 1840 was a cover to smuggling, 2739, 2740----Sale °f Pe, m^s > how effected, 2740-2743-Extent of smuggling at Liverpool, and as compared with Hull, 2 744-2 746 Extent to which the duty on American tobacco is about to be lowered by the Germanic Confederation, 2747 ----------------------------------------------------------------------Probable effect of this measure if we do not reduce our duty, 2748----Contemplated increase of the import duty in Belgium; objected to by the tobacco merchants, as they would not have the same advantage in point of profit by smuggling into France, lb.- Effect of the reduced is. duty with regard to France, 2 749, 2 750-------------Price at is. duty, 2 751--------------------------------------------------------------------------Increase of consumption, 2 752-2 754 Proportion of tobacco consumed by different classes of society, 2755-2759. Dealers. Return of the number of licensed dealers in tobacco and snuff in the United Kingdom in 1843; distinguishing England, Scotland, and Ireland, and the rate paid for such licence, App. 564. Dean, Richard Betenson. (Analysis of his Evidence.)—Chairman of the Board of Customs, 4713-------a great quantity of tobacco is smuggled, 4716-Improbability of coast guard being bribed, 4717--------------------------------------Mode of smuggling now carried on by purchasers in England shipping for the Continent, and transhipping to coasters, lb.—Regulations of the Customs of the strictest order, 4720--------------------Principal smuggling most probably leaf tobacco, 4723----------------------------------------------------The general smuggling in the Port of London is carried on by coasters and small boats, Digitized by Google DEA DOM 609 Report, 1844—continued. Dean, Richard Betenson. (Analysis of his Evidence)—continued. boats, 4725----The tobacco seized is generally shipped at sea, 4726------And landed as opportunity offers ; they run up Barking Creek and Deptford Creek, 4728------There are so many coasters that it would be impossible, with the utmost vigilance, to search half of them, 4730--------------------------------------------------------------By the Return of 1842, it appears that there were 528 prosecutions of Customs, and about one in twenty unmanufactured, 4732----------------Steam-boats have altered the character of smuggling; many steamers are used for the purpose of bringing home large or small adventures, 4736-----------------------------------Many seizures take place in steamvessels where the owners are perfectly ignorant of the smuggling, 4737* Many of the tobacco manufacturers most respectable, and anxious to put an end to smuggling, 4738------One class of smuggling, by the daring adventurer, has, by the vigilance of the coast guard, nearly ceased, 4741, 4742-----Principal smuggling now carried on by reshipments at sea, 4743, 4744----------------Amount of British manufactured tobacco exported for drawback was 545,000 lbs., and as ships’ stores 82,000 lbs.; of foreign manufactured there were exported 549,780 lbs., and as ships’ stores 99,000 lbs.; 4745----- Present duty on tobacco 900 per cent, premium on the price of tobacco ; probable profit of smuggler, 4749, 4 750--------------------------------------------------------------To lessen smuggling the duty must be reduced to a very low state, certainly as low as is.; 4755. 4757-As long as there are spirit duties the coast guard cannot be lessened, even though the duty on tobacco was lowered to is., 4760 --------------------------------------------Witness could not be a party to a recommendation to the Government to lessen the efficiency of the coast blockade, 4771. If the duty were reduced to is. the whole difference of duty would be loss, 4777----- Witness could not recommend a reduction of duty, 4783---------------------------------Quite impossible to limit the export of tobacco which goes out of bond, 4784. 4787----------------------------------The fair trader suffers more by restrictions than the smuggler, 4788--------------------------------------------------No certificate of origin would at all facilitate the collection of the revenue, 4790-------------------------------------------------------The main object of all regulations is to do away with the temptation to evade duty, 4791----------------------------------------------------The only means which suggest themselves to prevent smuggling are to lower the duty and enforce penalties, and use greater vigilance, 4797----------------------------------------------------------------------------------Great premiums to informers would answer the purpose, 4798-Persons have informed against their own tobacco to get the reward, 4800----------------------------Increase of salary to officers would be of no use, 4802-----------------------------------------------------After what has been discovered, of persons with liberal salaries being connected with Custom-house frauds, it is clear that no increase of pay would guarantee morality, 4805-4808. Decoys. Explanation of the system of decoys used in smuggling transactions, Maury 1680-------There must be collusion with the revenue officers, when seizures are made of decoy bales of tobacco; mode in which it is accomplished, lb. 1724-1729. Dehany, Mr. Proposition made to Mr. Dehany, solicitor to the Excise, by the Committee of tobacco manufacturers in the port of London, that chemists of the Board should analyze some samples of adulterated tobacco; result, Rogers 2156, et seq. Denmark. Estimate of the quantity of tobacco grown in Denmark, extracted from papers laid before the Congress of the United States in 1841, App. 582. Depression of the Trade. During the two years that Mr. Baring’s Act continued in operation, the trade was in a depressed state, but not so much as it has been since, Foot 7177, 7178-------No improvement took place in the trade in 1842 under Mr. Goulburn’s Act, prohibiting any admixture, lb. 7179------The only way that the depression can be accounted for, is that smuggling still continues, lb. 7180. Detection of Fraud. See Acts of Parliament. Adulteration, 3. Analysis of Tobacco. Differential Duties. Great alteration in the trade from there being no discriminating duty between the duty on leaf and strips, Scholey 4542------If in conjunction with a reduction of duty, there was a discriminating duty on strips, England would become the central market of Europe for tobacco, Lb. 4543-----------------Probable effect of a differential duty upon stripped tobacco as regards smuggling, particularly in the article of stalks, lb. 8711-8740---------------------------------------------------Further evidence as to the probable effect of a differential duty on stripped tobacco, lb. 8930-8939.--------------------------------See also Duty on Tobacco, 1. Stripped Tobacco. Dock Labourers. Lumpers and labourers are more employed than crews of vessels to smuggle, since the steam companies have resolved to discharge their crews if detected, JEvans 5120. Dock Warrants. How transferred ; they are as transferable as Bank of England notes, B. 2947-2949. Dogs. Great numbers of dogs are destroyed while smuggling tobacco, between the Belgian and French frontier, Scholey 4634. Dombrain, Sir James. (Analysis of his Evidence)—Inspector-general of the coast guard in Ireland; the entire direction of that department in Ireland is with witness, but subject to the Board of Customs in England; witness first commenced the establishment of the force in 1819 ; 7241-7244-------There was no coast guard up to that time ; there Was °-3^----------------------------4 1 4 what Digitized by Google 610 DOM D UT Report, 1844—continued. Dombrain, Sir James. (Analysis of his Evidence)—continued. what was called the preventive force at some few places on the coast, but very thinly scattered, 7245, 7246---Difference between the service to which witness succeeded and the present, 7247, 7248-In 1819, when witness was not there, there were complaints of smuggling existing to a very great extent on the Irish coast; it was of tobacco principally, and by means of large armed cutters and luggers ; a great number of these vessels were from America, but principally from Holland, from Flushing, 7249-7251. Reduction which has taken place in the coast guard force since 1822 ; changes which have taken place in the force at various periods ; present amount of the force, 7 252-7 264 -----Reduction in the number of officers termed inspecting commanders in 1843; officers of a lower grade were placed in charge ; they were found quite as efficient as those removed, 7 264, 7265 Evidence as to the promotions in the force; general period of service, 7266-7282-----Number of chief boatmen in the service; if well conducted they are allowed to remain at the same station for years; there is little reason to suppose that by this means they become acquainted in the country and connive at smuggling, 7283-7286, 7290-7292, 7294-7297, 7389-7408--------Competition and anxiety to get into the service formerly ; the men are now supplied by the Admiralty according to service in the navy, 7287-7 2 89. 7 293-------------------Number of cruisers on the coast, and number of men employed, 7298-7302. The present establishment of the coast guard is not sufficient to cover the entire coast of Ireland; number of additional men which would be sufficient, 7303-7310, 7312-7320, 7382, 7383, 7465-7469-----Smuggling is carried on to a great extent at those places which are unguarded, 7311. 7321-7326------Smuggling is not carried on in Ireland in tobacco to the extent that is generally supposed, 7327-7357, 7413-7420-----The coast guard do not act in conjunction with the Customs ; the greatest number of seizures has been made by the Customs; evidence as to the amount of seizures made of late years by both parties, 7358-7371, 7384-7388-----------------------------------------Smuggling has been almost entirely driven from the south of Ireland, 7372---------------------------------------------Evidence as to the stations of the cruisers, 7373-7381. There has never been any direct outward smuggling on the coast by steam vessels, 7409-7412------Smuggling of tobacco into Ireland by way of Liverpool, 7421, 7422---- Stalk tobacco has been imported into Ireland from Guernsey and Jersey, 7424-7428---- Observations on the system of rewards as now in use in the coast guard, 7728-7430--- The only suggestion witness can make as to the means of preventing smuggling is the increased guard recommended by him, 7431-7434---------------------------------------Expense of the coast guard in Ireland for the year 1843; examination thereupon, 7435-7457-------------------------There is not any great deal of smuggling on the west coast of Scotland, 7458-7460, 7462-7464. Dombrain, Sir James. Reference to his evidence given before the Commissioners of Revenue Inquiry, Davis 2601. Drawbacks. A drawback is allowed upon manufactured tobacco, but not upon snuff, Currey, Von der Iley de, and Hatfield 2 56 6-2 56 8.-See also Snuff. Dummies. The system of smuggling by means of dummies explained, Ji. 2926, 2927. Dust. All Shag tobacco contains a certain portion of dust; all above one per cent, witness would consider adulteration; this might be detected both by chemical and mechanical means, G. Phillips 7870-7878. Dutch Sniff. 20,000 lbs. weight of Dutch snuff was passed through the Custom-house last year in ihe shape of cheeses, Hodgson 6016. Duty on Tobacco : 1. Generally. 2. Recommendations in favour of a Reduction of Duty. 3. Strong Evidence in favour of the Reduction of the Duty to 1$.; its probable Effect upon Smuggling, upon Adulteration, and upon the Revenue. 4. Objections to any very great Reduction. 5. How far the Duty on Segars could be reduced. 6. Papers laid before the Committee. 1. Generally: Under a reduced duty Mr. Goulburn’s Act is to be preferred to Mr. Baring’s, Wharam 1055, 1056------Augmenting the duty to 4s. would be increasing the profit of the smuggler, Rippon and Procter 1501-1505------Number of lbs. which paid duty last year, Davis 2596--------------------------------Quantity of tobacco which escaped duty last year, lb. 2597-2599 ---------------------------------------------------------------------------------The duty is generally evaded in the trade to a very great extent, F. 4174--------The trade is now so harassed that no regulations would maintain the present duty, lb. 4176 ---------------------------------------------------------------------------------There ought to be a discriminating duty in favour of leaf, Scholey 4483 Duty paid on tobacco in various countries in Europe, lb. 6828-6836--------------------Evidence to show that the amount of duty paid in Ireland has decreased, Foot 7222-7227. 2. Recommendations- DUTY ON TOBACCO. 611 Report, 1844—continued. Duty on Tobacco—continued. 2. Recommendations in favour of a Reduction of Duty: There would be no objection to a considerable reduction of the duty on foreign manufactured tobacco, Anstie and Lloyd 92-96--State of the tobacco trade under the 4 5. duty ; effect of the reduction to 3 s., Lloyd and Wills 575-583-Doubts of any remedies for the restoration of the trade being efficient with so high a duty, Wharam 963-A reduction of the duty the only effectual means of putting down adulteration and smuggling, Wharam and Wood 1000-1002. 1016-1019. 1040-1054; A. B. 1245. 1359; Rogers 2234; A. 2880. 2883-2885. 2891-------------------------------------------If the duty were reduced, the activity of the Excise and Customs would still be required, Rippon 1614. Copy of representation addressed by the American Chamber of Commerce at Liverpool to the Treasury in 1842, urging the impolicy of the present high rate of duty, Maury 1645 -----The high duty made an excuse for smuggling in England, lb. 1759, 1760-------If smuggling were put down by a reduction of duty, witness would sell 3,000 hogsheads of tobacco a year instead of 1,000, Lb. 1761-17 65---------------------------------Thirty or forty years ago, with a duty at 1 5. iod., there was no smuggling, Currey, Von der Hey de, and Hatfield 2466. At the time of the original Excise Survey introduced by Mr. Pitt in 1789, the duty was 15.3d., Currey, Vender Heyde, and Hatfield 2466------Extracts from letters from tobacco manufacturers in Ireland, declaring a reduction of the duty to be the only means of putting a stop to smuggling, Davis 2618. 2624-------Impossibility of any plan being devised to prevent smuggling while the duty remains as it is, Lb. 2 737, 2 738-Reduction of duty might reduce smuggling slightly, E. 3938----------------------Reduction of duty to 1 5. 6 d. would in a measure prevent smuggling, lb. 3954-----------------------------Nothing but a reduction of duty would benefit the trade, F. 4091 ; or protect the revenue, lb. 4180, 4181. Witness cannot possibly conceive any way by which smuggling can be diminished except by reduction of duty, Ayre 4327----Reducing the duty the only way of protecting manufacturers, lb. 4339-------------------The present duty on tobacco is 900 per cent, premium on the price of tobacco; probable profit of smuggler, Dean 4749, 4750----To put down smuggling at present duties impossible, Watson and Davis 5524---------Unless the duty were lowered to 4^., the smuggling would not be stopped, lb. 5590-5594. 3. Strong Evidence in favour of a Reduction of the Duty to is.; its probable Effect upon Smuggling, upon Adulteration, and upon the Revenue: Evidence as to the probable effect of the reduction of the duty to 1 s. on the consumption, the adulteration, the amount of smuggling, and upon the revenue, Lloyd, Anstie, Huxley, and Wills 584-603------Effect of lowering the duty to 15. and keeping up an efficient Excise control, Carrick 906-912 Effect of a reduction of the duty to 1 5. on adulteration, Wharam 998, 999. 1008. 1020-1022. 1051- Great increase in the consumption, the reduction of duty to 15. would create, Wood 1067-1072; Currey, Von der Heyde, and Hatfield 2504.------A duty of 15. would be sufficiently low to protect the revenue, but would not bring in the same amount of revenue as at present, A. B. 1246-----------------------------------Smuggling would be put down if the duty were reduced to 15. per pound, Maury 1834-1840; Davis 2696-2701; F. 4094-------------The consumption of duty paid tobacco would be trebled at 15. duty; facts and calculations in support of this conclusion, Maury 1841-1852---------------------------------If the duty were reduced to 1 5., both smuggling and adulteration would be very much diminished, Rogers 2201-2209----------Copy of memorial of tobacco manufacturers, dated 13 February 1844, to the Lords of the Treasury, urging the reduction of the duty to 15., Currey's Ev., p. 134--------------A reduction of the duty now the only remedy for the protection of the legal manufacturer ; a duty of 15. would put an end to smuggling, and also to adulteration, provided the present laws and penalties were maintained, Czirrey, Von der Heyde, and Hatfield 24 44-2471-----Rate of consumption of tobacco in Great Britain and in Ireland ; quantity that would be consumed if the duty were reduced to 1 5. and all tobacco brought to charge ; the revenue derived from the diminished duty would soon exceed its present amount, lb. 24 72-2474. 2478-2481. 2498-2521. 2551-2554-------------------------------------------------Grounds for forming the opinion that the reduction of the duty to 15. would prevent smuggling and adulteration, D. 3728, 3729. 3763-3779. A reduction of duty to 1 s. would be the best means of lessening the amount of smuggling, Scholey 4494. 4496, 4497; Ayre 4328-433 2 ; Dean 4755-4757 5 Em™ 5224-----------Reduction of duty to 15. would not entirely stop smuggling, but would have great effect, Watson and Davis 5573-----------------------------------------------------------If the duty had been reduced to 1 5. there would never have been any inducement for witness to have smuggled; the reduction of the duty would do away in a great measure with smuggling, G. 6364-6370-------------------------The only mode of putting an end to smuggling would be to make the duty so low that it would not pay the parties for the risk, Fogg 6518-------------------------------------------------The point to which witness would propose to reduce it would be 1 s., Ib. 6519-6532. 6536, 6537----------------------------------------Lowering the duty to 15. or 1 s. 6d. a pound would lessen the temptation to smuggling, Walford 6680-6684. 0.38. 4 K 4. Objections Digitized by Google 612 DUT Report, 1844—continu e d. Duty on Tobacco—continued. 4. Objections to any very great Reduction : A reduction of the duty on leaf tobacco to is. would not lessen smuggling; it would still leave a sufficient profit to induce parties to run the risk, Rippon and Procter 14651507* 1531-----A lower duty would destroy the manufacture of tobacco in England, E. 3958--------Witness would not recommend a reduction of duty, Pean 4783-The reduction of duty to 1 s. would not put an end to smuggling Harvey 4980. 5007; Watson and Davis 558 7, 5588--------------------------------------------------------------Motives for tobacco merchants desiring reduction of duty, Sparshott 5824---------------------------------------------------------------------No reduction of duty would prevent smuggling; always the interest of fishermen, &c. to carry it on; duty must be abolished to prevent it, lb. 5944-5947 -------------------------------------------------------------------------If the duty were lowered to 1 s. a pound very considerable restrictions would still be necessary, Wood and Steele 816 J. 5. How Jar the Duty on Segars could be reduced: Lowering the duty on segars from 9s. 6d. to 45. would destroy the British manufacture, Rippon 1508-1514------Proper protection duty on segars if the duty on leaf tobacco be reduced to is., Rippon and Procter 1515-1528. 6. Papers laid before the Committee : Account of the number of lbs. weight of leaf tobacco, manufactured tobacco, segars and snuff, upon which duty was paid in each of the years ending 5 January from 1787 to 1830, the rate of duty and total amount of revenue, distinguishing England, Scotland and Ireland, App. 500-----The like for each of the years ending 5 January from 1831 to 1844,7^.504---------------Account of the number of pounds of leaf tobacco, manufactured tobacco, segars and snuff, paid duty upon, quarterly, for each of the years from 1839 to 5 January 1844; also rate and amount of duty, distinguishing England, Scotland and Ireland, 76. 506-----------------------Also number of pounds of each, and amount of duty collected at the respective ports of importation within the same period, and the total of each quarter and year, lb. --------------------------Account of the amount of duty paid on tobacco in the United Kingdom, in each of the quarters ending 10th October, 5 January, April and July in each year from 1838 up to 5 January 1844; showing the total pounds weight in each year ending 5 July and 10th October respectively, lb. 522. See also Adulteration, 6. Baring's, Mr., Act. Belgium. Channel Islands. Chinsurah Cheroots. Coast Guard. Colonies. Competition. Consumers. Consumption of Tobacco. Customs’ Regulations. Differential Duties. Excise Surveys. Exportation. Foreign Manufactured Tobacco. France. Fraud. Germany. Liverpool. Limerick. London. Manufacturers. Markels. Permits. Price of Tobacco, 3. Revenue. Segars, 2. Smuggling. Snuff, 3. Spirits. Stalks. State of the Trade. Stripped Tobacco. Water. E. E. (Analysis of his Evidence.)—Resides in the Channel Islands, 3784-A great trade in tobacco carried on in those islands, 3787-----------------------Principally imported from Antwerp, Hamburgh, and France, 3788-----------------------------------------Tobacco often passed in England without paying duty, being imported from the Channel Islands, 3790, 3791----------------Quantities of tobacco are shipped from the Channel Islands and landed at Newport, in Wales, 3793-Regular smuggling transactions between Wales and the Channel Islands, 3794----Principally unmanufactured tobacco, and stalks, in bales, 3795--------------------Manner in which the smuggled tobacco is shipped and landed, 3796-3817------------------------------In 1842 a yacht from Ireland used to arrive at Jersey and return to Ireland loaded with tobacco, 3819-3830-There is a great deal more smuggling from the Channel Islands into France than there is into England, 3836---------------------------------------------------------Considerable trade carried on with France; the price of manufactured tobacco in France renders the smuggling a very profitable transaction, 3837-3845- The tobacco imported into the Channel Islands comes from Hamburgh; is not directly imported from America, 3859----------------------------------------------------Has known tobacco smuggled in poultry baskets, 3862. The packages are sometimes made up like Irish linens, with iron hoops round them, weighing from 400 to 500 lbs., and shipped in this state to sufferance wharfs and legal quays in London, 3872-3875---Custom-house arrangements at Jersey, 3876-3886-- The only duties in the Channel Islands are on wines and spirits, 3895--------No inspection on export of Jersey produce from the island ; neither corn nor grain sent from the Channel Islands are questioned, 3899,3900--------------------------------------------Prices of different kinds of tobacco, Negro-head, Cavendish, and Shag; price of segars, 3909-3914------------------------------Witness has not the least doubt that a considerable quantity of tobacco finds its way every day from the Channel Islands to England, 3923-3925--------------------------------------------------------No penalty on seizure by Custom-house in Jersey ; the boat and goods confiscated, 3927-3929---------------------------------------------There is much smuggling of segars into England, 3936-------------------------------------------------------------------------Reduction of duty might reduce smuggling slightly, 3938-Vessels clear out from the Islands for France; the tobacco finds its way by relading to England, 3949. Reduction EAR EVA 613 Report, 1844—continued. E. (Analysis of his Evidence)—continued. Reduction of duty to is. 6c?. would in a measure prevent smuggling, 3954-----------A lower duty would destroy the manufacture of tobacco in England, 3958---------------Smugglers now pay 6d. per lb. in Jersey, and sell it here for 2 s. yd., 3960,3961------------If the duty were reduced to 1 s- 6d. the revenue would not suffer, but at is. it would suffer much, 3966, 3967-------------------------------------------------------------------------------Smuggling a profitable trade; if the smuggler is clever he runs no risk whatever, 3971-------------------------------------------------------------------------The manufacturer or dealer in England finds room for the tobacco in his stock; the party who comes for the tobacco to the Channel Islands has a share in it ; as also the manufacturer at Jersey and the captain of the vessel, 3974. Earthy Matter. Earthy matter is but seldom used in the adulteration of tobacco ; it destroys the beauty of the appearance of the tobacco altogether, G. Phillips 7979. See also Analysis of Tobacco, 3. East Indiamen. Cheroots principally smuggled in the river from East India traders, Hodgson 6052-------Four hundred to 500 boxes have been taken from one East Indiaman, lb. 6056. East Indies. Large export trade in manufactured tobacco to the East Indies formerly; it was given up on the increase of the duty, Currey^ Von der Heyde, and Hatfield, 2571-2575. English Segars. English segars are superior to some foreign; they are not equal to the very finest, Lloyd 312-315. Essex. Smuggling on the coast of Essex, by running boats up the rivers, creeks, and canals, Scholey 4686. Europe. Population and total and average rate of consumption per head of tobacco in the principal countries in Europe, Maury 1844-1852. Evans, James Christopher. (Analysis of his Evidence.)—Inspector of Thames police; has been in the Customs’ service 10 or 12 years, 5081-5083-------Has been employed on the river 2 0 years, 5084----------------------------------------Has had many opportunities of detecting smuggled tobacco, 5085 -------------------------------------------------------------The description of smuggling which he has principally observed has been from steamboats and sailing vessels, 5086------------------------------Sailors secrete from 10 lbs. to 18 lbs. on their persons, 5088, 5089---------------------------------------------------Extract of the number of seizures of tobacco and spirits made by the Thames police, 1842-1843; 5095-------------------------------Return of the trade or occupation of the persons taken into custody, 1842-1843, for smuggling spirits and tobacco, lb.----These persons have been detected in boats landing them from ships, 5100----------------There is a large general class on the river who live by smuggling, 5105---------------------------The steam-boats and vessels trading to the Continent, Hamburgh, and Rotterdam, are the chief means of small smuggling, 5115---------------------------------------------------------------------Lumpers and labourers more employed than crews of vessels to smuggle since the steam companies have resolved to discharge their crews if detected, 5120. Witness knows 20 watermen who live entirely by smuggling ; they know the police force and evade them, being aware of their general movements, 5121, 5122----The amount of smuggling has greatly increased with steam-boats, 5132----------------The persons taken by the police are charged with “carrying and conveying” tobacco, and are fined accordino* to the quantity found on their persons, 5134-5137-------------------------From Norwegian ships, American vessels, and traders from Jersey and Guernsey, tobacco is often smuggled, 5146---There are now four boats between Barking Creek and Chelsea; double the number would be an efficient check, 5151----------------------------------------------------------Plans of ’long-shore men and smugglers to evade police, 5156 -------------------------------------------------------------------------------Commission allowed to watermen by crews of vessels from46?. to 6/7. per lb., 5157 -------------------------------------------------------------------------------There are regular depots to which parties carry smuggled tobacco ; and these receiving-houses have greatly increased since the abolition of Excise permits, 5163, 5164- From these receiving-houses there is no check on sale; no permit is required; no officer can distinguish foreign from British, 5168------------------------------------------Smuggling is conducted on a large scale from coasters, 5172-----------------------------------------------------------------Seizure of 52 cwt. belonging to Taddy & Co., in a vessel from Hull, 5171-5177. There have been many instances of tobacco being smuggled by packets sewed up in oilskin being thrown into the river, and picked up by persons on the look-out, 5183-5185-One-third is paid to officers on seizures, which has to satisfy the informers and all concerned ; the division not fair; the Excise are allowed half, 5185-5196----------------------No difficulty in selling the tobacco; after the abolition of the Excise survey, many shops obtained licences, and are selling smuggled tobacco under cover of the licence, 5198-5202-----------------If more importance were attached to small smuggling, larger dealings would be much curtailed, 5206-5211 -------------------------------------------------------------------------------Witness has heard of large quantities of tobacco being landed down the river, and believes it to be of frequent occurrence, 5213---------------------------------There would be more detections if officers had more encouragement, 5215---------------------------------------------------The smuggling of tobacco and spirits seems to be a joint trade; the receiving-houses answer the double purpose, 5220--------------------A reduction of duty to 1 s. would to a considerable extent diminish smuggling, 5224-------------------A similar result would follow a reduction of duty on spirits, 5226------------------------------------There is not much smuggling in tea, 5228 -------------------------------------------------------------------------------There are frequent cases of smuggling of silk and lace, 5229-Smugglingis carried on to a great extent; reduction of duty and stimulus to officers the only means of stopping the business, 5230, 5231. 0.38. 4 k 2 Evans, Digitized by Google 6 14 EVA EX C Report, 1844—continued. Evans, Mr. Letter from, to J. Hume, Esq., m. p., drawing the attention of the Committee to the practice pursued under the present Customs’ law, with regard to the prosecution of persons for smuggling tobacco not exceeding 6 lbs. JLpp. 498. Evidence. Case illustrating the difficulty of getting at evidence of smuggling, Maury 1780. Excise, The. The most secure way of detecting adulteration, would be to compel the manufacturer to send a sample of every operation to the Excise, he being made responsible for that being the article out of which the operation was to proceed; mode in which this might be practically arranged, G. Phillips 8002-8018----------Course pursued by the Board of Excise when witness reports tobacco to be adulterated, lb- 8023-8026---------It is very much in the power of the trade to give facilities to the Excise for the detection of adulteration, lb. 8031-8034-----------------------------------------------------------Order of the Board of Excise against adulteration, dated 8th April 1835 ; adulteration was not carried on to any great extent at that time, but complaints were made about it, Wood and Steele, 8111-8118--------------------------------Explanation of this order of the Board, lb. 8119. See also Adulteration, 3. 8. 9. Analysis of Tobacco, 1. Duty on Tobacco, 2. Extra Men. Excise Surveys ; 1. Generally; Effect of former Regulations 'with respect to Smuggling and Adulteration. 2. Effects of Mr. Daring’s Act. 3. Present or past Excise Surveys of no use in checking Adulteration or Smuggling. 4. Whether they might be made effective under a Reduction of Duty. 1. Generally: Effect of former Regulations with respect io Smuggling and Adulteration: Description of survey conducted by the Excise ; means of evading it, Currey, Von der Heyde, and Hatfield 2413-2421-------Collusion between servants and Excise officers, by which the master has been frequently exposed to a penalty, lb. 2 543-2 545---Difference which exists between the present law and the former regulations which prevented adulteration, Harvey 4910----------------------------------------------------------The power of weighing, and the system of a debtor and creditor account, and of permits, were effectual against smuggling, lb. 4912. 4979---------------------------------------------------Smuggling would be effectually checked provided local officers were to act as surveyors have lately acted, but a survey would materially assist, lb. 5021, 5022------------------Dealers’ stocks and manufacturers should be liable, under a survey, to be examined twice a day, lb. 5072-5074. The restoration of the survey would much assist in putting down smuggling, Watson and Davis 5468---------Effects of the Act 3 & 4 Viet. c. 18, passed on the 10th August 1840, to discontinue the Excise survey, Wood and Steele 8120,8121----------It has encouraged adulteration materially, but in that proportion has probably discouraged smuggling, lb. 8122-8124. 8126, 8127----------------------------------------------The revenue has not been injured by this Act, lb. 8125---------------------------------------------------------------------Account of the adulteration in the manufacture of tobacco carried on by a manufacturer during the existence of the Act of 1840, lb. 8127, 8128------------The temptation to smuggle was very much diminished by this Act, lb. 8128-8132. 8135---------Dates of orders issued by the Board to carry out the Act; these orders simplified the mode of conducting the business of the manufacturer, lb. 8133, 8134-----------------------Complaints made by the trade after the passing of the Act against its continuance, lb. 8136. 2. Effects of Mr. Baring’s Act; Changes that took place in the duties of Excise officers under Mr. Baring’s Act; their powers under the old system, Currey, Von der Heyde, and Hatfield 2525-2529-------Difference in the proceedings of the Excise now, as compared with what took place before Mr. Baring’s Act, B. 3040---------------------------------------------------------Reasons why the system of survey was a security to the revenue and the trader, Harvey 4901. , 3. Present or past Excise Surveys of no use in checking Adulteration or Smuggling: Reasons for thinking that no Excise survey can be sufficient to check smuggling, Lloyd 632-652. 655-664. 706-726-------There are no means by which the sale of the retail dealers in small quantities can be taken account of by the Excise, lb. 653--The present survey under the Excise is perfectly useless, Carrick 887. 893; Wharam 967. 972, 973 ----------------------------------------------------------------------------More frequent surveys should be made, Wood 974-Surveys are of very little use under Mr. Goulburn’s present Act, lb. The Excise have no power over smuggled tobacco when it is in the manufacturer’s warehouse, A. B. 1117-1121---------Excise surveys quite useless for the prevention of smuggling or adulteration, Procter 1533-1535------Utter inefficiency of the inspections of the Excise to check adulteration; surveys useless unless attended by chemists, Rippon and Procter 1542-1584-----------------------------The Excise survey no check upon adulteration; it only narrows it, Currey, Von der Heyde, and Hatfield 2400-2409---------Difficulty of framing any EXC EXT 615 Report, 1844—continued. Excise Survey—3. Present or past Surveys of no use, ^c.—continued. any regulations for the protection of the honest trader; opinion as to the debtor and creditor account of stock taken by the Excise, Currey, Von der Heyde, and Hatfield 2422-2426------The Excise survey, under Mr. Carr’s Act, before 1840 was a cover to smuggling, Davis 2739, 2740--------Discontinuance of the Excise survey in 1840; the survey would throw no difficulty in the way of smuggling, B. 3033-3039 ; F. 4090; G. 6260. The Excise have occasionally stopped parcels, but never contraband goods, F. 4077.4081 ----No alteration in the mode of management would prevent smuggling; the Customs and Excise cannot exercise more vigilance; the Custom-house officers and the coastguard may possibly take bribes, Scholey 46 7 8-46 81 The most experienced manufacturers have declared the supervision exercised by 1 & 2 Geo. 4, was useless, Hatley 4886-----No survey could prevent adulteration to the extent of 4 or 5 per cent.; the protection should be renewed, and a similar law to the 1 & 2 Geo. 4 re-enacted, with certain amendments, lb. 4971-4973--------Inefficient manner in which the duty has been done by local officers, whose business it was to detect adulteration; the duty has been more strictly performed lately, lb. 5018—’—The system of Excise surveys and permits and accounts, previous to 1842, was not effectual in preventing smuggling, Foot 7167-7172--------------------------------State of the Excise law previous to 1840 ; nature of the survey that then took place, Wood and Steele 8035-8047----Adulteration at that time was not very common ; it was entirely prohibited by the Act, lb. 8048-8050---------There was very little check indeed, under that survey system, against adulteration, lb. 8051 Mode in which the Excise regulations, previous to 1840, might have been made efficient, lb. 8070-8090----------------------------------------------------------Great complaint made at that time against the vexatious manner in which many of those regulations operated against the trader, lb. 8091-8093---------Respects in which the law was deficient, lb. 8094-8104-----------------------------------Reason for its being repealed, lb. 810^ -----------------------------------------------------------------------------Nature of the law which was substituted for it, lb. 8106-8110-Reasons for supposing the Act 5 & 6 Viet. c. 93, has tended to increase smuggling, lb. 8139----------• Orders issued by the Board of Excise to carry out this Act; the rules are as strict and particular, in order to carry out the enactments of the Bill, as can well be supposed, lb. 8140-8142------The Bill itself is by no means so stringent as the Bill that was in existence previous to 1840 ; respects in which it is less so, lb. 8142-8146. 4. Whether they might be made effectual under a Reduction of Duty: A survey of a much more limited extent than existed formerly would be quite sufficient with 1 s. duty, Lloyd 735-----An enlarged surveillance of the Excise to be preferred to a large reduction of duty, Carrick 892--------Beneficial effect of the present regulations (10th August 1842) at first, Wharam 960-966--------The Excise survey should be replaced by a system of personal punishment for frauds, Procter 1598----------Reduction of duty with survey would, together, tend to lessen smuggling, Harvey 5000, 5001-----------But of the two remedies the re-enactment of the survey would be the best, lb. 5006--------An efficient survey or a reduction of duty below 1 s. necessary, lb. 5039, 504 0. 5042-5045 -----------------------------------------------------------------------------------General impression that the Government must either greatly reduce the duty or provide some stringent regulations, lb. 5078---------------------------------------No difficulty in selling the tobacco after the abolition of the Excise survey; many shops obtained licenses and are selling smuggled tobacco under cover of the license, Evans 5198-509 See also Permits. Exports. A reduction of duty to 1 s. would create a manufacture fuc exportation, Currey, Von der Heyde, and Hatfield 2483. 2569-2576-----------Large sales take place for the purpose of exportation, to be re-imported smuggled, principally to Rotterdam, Scholey 4404-4406 ------------------------------------------------------Principally Virginia leaf and what is termed fancy leaf, for the manufacture of segars, lb. 4408----------------------------------------------Witness has seen the tobacco purchased here repacking at Flushing for exportation, lb. 4410-----------------------------------Fifteen hogsheads sold a few months since, came back packed in bales with some quantities of stalks, lb. 4430--------When tobacco is purchased here for smuggling purposes, it is exported to Holland ; the purchasers meet the consignment there, and superintend the packing for illicit introduction, lb. 4512. The period when this country was the great depot of tobacco was at the close of the war; the opening of navigation to other countries may have had some effect in moving the foreign supply from this market, Scholey 4558--------Foreigners have been driven to America for their tobacco, by not having a sufficient stock here, lb. 4561----- There is an exportation of tobacco from this country, for the purpose of fraudulent introduction into France, lb. 4650------------------------------------------------------------Mode of smuggling now carried on by purchasers in England shipping for the Continent and transshipping to coasters, Dean 4717-------------- Quite impossible to limit the export of tobacco which goes out of bond, lb. 4784-4787 -----------------------------------------------------------------------------------------Letter from Messis. J. and F. Lloyd to Mr. Joseph Hume, m.p., on the subject of the export of British manufactured tobacco, App. 583.----------------------------------------See also Imports and Exports. Extra Men (Excise and Customs.) The extra men are promoted into the higher class, at every third vacancy; and it would be better if all vacancies were filled up by them, Walker 2135-2139----------They are appointed by the Treasury, Z6.2142-------The extra men are taken from the glut men, without any favour, one in five vacancies, lb. 2143. 0.38. 4 K 3 Digitized by Google 616 F FOG Report. 1844—continued. F. F.-----(Analysis of his Evidence.)—Tobacconist in London, 3977-----Is *n management of a large business, 3984----------------------------------------------Has had several transactions in which the duty has been evaded, 3987--------------------------------------------------------Received 1,920 lbs. of tobacco from Rochford in a covered van, in bales of 60 lbs. each ; bought it of an agent employed in that business, 3991-4002---The price paid was 3 5. per lb., delivered safely, 4007----------------------------------The second transaction was 958 lbs. leaf tobacco; came from the same party, and paid the same price, 4013---------------The competition is so immense that the price paid to smugglers leaves but a small profit, 4016-4018------ It is impossible to compete in the trade, except by lowering the price by smuggling, 4020 The third transaction was 26 lbs. bought of a party who brought it from Woolwich; it was brought in a sack and delivered in the daytime, 402 7-4030------------------------The next transaction was 308 lbs. landed from a steam-boat, 4031-----------------------------------------The party from whom witness bought tobacco stated that he bought it at Nieuport, and made arrangements here for its landing; and on landing it was conveyed to its destination, 4041-------------------------The next transaction was 26 lbs. brought by a man from Woolwich, 4044-4046-------------------------------The next time 278 lbs. of leaf tobacco, 4047--------------------------------------------------------------------September following, 281 lbs. from the same party, which came from some steam-boat, 4055-4059----------------------------------------------------------On 28 September, 4,871 lbs. which came in bales, 4061-4074. The Excise have occasionally stopped parcels, but never contraband goods, 4077-4081------Witness, finding that he could not compete with others, wrote to Chancellor of Exchequer complaining of the heavy duties, and stating necessity for alteration, 4083-4085-------No excise regulations could check smuggling, or benefit the fair trader, 4090----Nothing but a reduction of duty would benefit, 4091---------If the duty were is., as much revenue would be got as now, 4092, 4093-------------------Smugglers state that they could not smuggle if the duty were is., 4094---------------------------Witness purchased 75 lbs. in Ociober 1842, and also 41 lbs., 4099-4100-----------------------------------And on 12 October, 360 lbs.,4104-4114 ----------------------------------------------------------------------------On 29 October, 71 lbs., 4115--17 January 1843, 9° lbs.; and various other packages, principally from steam-boats, 4128--------------------------------Arrangements were made by smugglers; no collusion with the Excise, 4133,4134-------------------------------------On 20 February 1843,2,640 lbs., 4135-4150------------------------------------------------------------------------Has left off smuggling from fear of detection; other parties near witness smuggling largely, 4157-4162. Total quantity smuggled by witness, 12,431 lbs. weight, 4165--------Duty is generally evaded in the trade to a very great extent, 4174--------------------The trade is now so harassed that no regulations would maintain the present duty, 4176----------------Nothing but a reduction of duty would protect the revenue, 4180, 4181--------------------------The consumer would benefit very materially if the duty were reduced to is., 4182--------------------The snuff trade would be much improved by export, on a reduction of duty, both to India and the Cape, 4183, 4184------ Snuff, on reduction of duty, would also be sent to West Indies, and perhaps to America, 4195----------------------------------------------------------------------------------Witness has never given any information to the Excise, 4200. False Certificates. Use of false certificates in smuggling transactions, J. 2823-2858. Fibre of Tobacco Leaf There is a decided difference in the amount of fibre of different kinds of tobacco; there is a difference between the stalks and the leaf; there is the greatest quantity of ligneous fibre in the stalk, R. Phillips 7513-7516-------Witness is not aware of anything essentially peculiar in the fibre of tobacco, Dr. Reid 8474. See also Analysis of Tobacco, 2. Fines. Hard labour as a punishment, instead of fines, would materially check smuggling, Watson and Davis 5466------Case of the Mohawk, in which the fine of 1,000/. was imposed ; there were several applications made to teduce it, but it was ultimately paid, Walford 6716, 6717------------The power of inflicting hard labour instead of fines would be advantageous; it would be a very severe remedy; witness would rather try the more civil remedies, Wood and James. (Analysis of his Evidence).—Is in no employment at present; has been an officer in the Customs; has been 27 years in the police, as inspector of police in the river, 6394-6396. 6400, 6401-------Was lately discharged, does not know what for ; was prosecuted by the Board with some others, in a large seizure witness made; was acquitted by the jury; was recommended to be reinstated by the Commissioners of Police; the Customs Digitized by Google FOG FOO 617 Report, 1844—continued. Fogg, James. (Analysis of his Evidence)—continued. Customs prevented it, 6397-6399--------During the time witness has been employed in service in the river, be has heard of a great many smuggling transactions; tobacco has been the principal article which has been smuggled, 6402, 6403----Instances of large seizures before Gravesend, out of Indiamen, of foreign segars ; particulars of these transactions, 6404-6417------------------------------------------------These transactions are carried on by parties who live entirely by smuggling; they have all receiving-houses along shore; the profit is so great to these men that they will never leave it off, 6417-6427. Number of cases of seizure witness has had in one year; proportion that escape as compared with those seized, 6428, 6429----Amount witness has received as his share of the seizures in any one year, 6430, 6431--Evidence to show that the rule laid down by the Customs for granting rewards is defective, 6432-6435—The principal smuggling transactions take place in ail the steam-boats and in the Rotterdam schooners, and in all the Guernsey vessels, 6436----------------The Baltic timber vessels also bring tobacco, 6437, 6438 ------------------------------------------Authority with which the Thames officers are invested, with respect to searching, 6439-6466---------------------------------Nature of the case in which witness was tried for a supposed collusion with respect to some smuggled tobacco, 646 7-64 9 7 Cases of seizure of tobacco in the receiving-houses, 64 9 8, 64 9 9 A larger amount of rewards would encourage the officers to make more seizures, 6499-6,502.-" Some smuggling goes on in timber ships, 6503, 6504, 6505--------The greatest quantity goes on through steam-boats, 6506-------------------------------A very trifling quantity goes on through coasters and colliers, 6507----------------------------------------------The pay of Custom-house officers is not, generally speaking, sufficient to put them beyond temptation, 6508-6512------------------Some tobacco is smuggled in the sailing barges; they go into the Lea River and take it in barges up the canal ; case quoted in support of this assertion, 6513-6517------------------The only mode of putting an end to smuggling would be to make the duty so low that it would not pay the parties for the risk, 6518--------------------------------------------------The point to which witness would propose to reduce it would be is., 6519-6532. 6536, 6537-------------------------------------------There are many instances of parties who have obtained large sums of money by smuggling, 6533-6535------------------------------------Evidence as to the mode in which information is received by the officers of the Customs as to the existence of smugglino*; manner in which this information is acted upon by them, 6542-6573--------Further evidence to show that the reduction of the duty to 1 s. would tend to prevent smuggling, 6574-6590----------------------------------------------------------------If the penalties were increased, it would have a beneficial effect towards the prevention of smuggling, 6583-6587-----------------------------------There is as much smuggling at Liverpool as at London, 65 8 8-65 9 0. Foot, Simon. (Analysis of his Evidence).—Manufacturer of tobacco in Dublin ; partner in the house of Lundy Foot & Co.; employed generally as manufacturers of tobacco and snuff, 7107, 7108------The tobacco trade is in a very depressed state in Ireland, 7109— 7113------------------------------Reason for no complaints being made to Government as to the state of the tobacco trade, Ireland, 7114------The trade, both in Belfast and Limerick, is in a very good state, 7115------------------A great quantity of Limerick roll tobacco is sold in Dublin at very low prices; ordinary selling price of witness’s bouse ; the reduction of price is owing to smuggling and adulteration, 7115-7117. 7120-7122-----------The tobacco from Limerick appears to be a very good article, 7118--------------------Witness paying the duty of 2$. 3 J. could produce an article equally good, but could not sell it at the same price without a loss, 7119-------------------------------------------------------Kinds of tobacco which are principally smuggled, 7123-7128. 7130-7133. The use of tobacco in Ireland is not on the decrease, 7129----Reasons for considering the consumption of tobacco in Ireland to be much greater than the amount that pays duty, 7134-7139- 7146-7149------------------------------------Stripped tobacco is imported and used very extensively in Dublin, 7140-----------------------------------------------Whether segars are imported to any great extent, 7141-7145- The greatest quantity of tobacco consumed in Ireland is in roll tobacco, 7146-7148--------------------------------------- Description of snuff consumed in Ireland ; a great quantity is exported to England, 7150-7153----------------------------------------------------------------------------General evidence as to the importation of stalks into Ireland, 7154-7157 -------------------------------------------------------------------------------------Difficulty sometimes experienced in getting stalks sufficient for the manufacture of the snuff sold by witness’s house; additional price which has been paid forthem, 7158-7166 -------------------------------------------------------------------------------------The system of Excise surveys and permits, and accounts, previous to 1842, was not effectual in preventing smuggling, 7167-7172. Efl’ect of the change of the system under Mr. Baring’s Act, by which the survey was taken off and adulteration allowed, 7173-7175-------Under that Act smuggling had increased beyond what had existed before 1840; 7176-------During the two years that Mr. Baring’s Act continued in operation the trade was in a depressed state, but not so much as it has been since, 7177, 7178---------------------No improvement took place in the trade, in 1842, under Mr. Goulburn’s Act, prohibiting any admixture, 7179--------The only way that the depression can be accounted for is, that the smuggling si ill continues, 7180- The withdrawal of the survey gave great additional means of adulteration; there was no check then whatever upon smuggling nor upon adulteration, 7181, 7182. Doubts as to whether the re-establishment of the survey system, as it existed before 1840, would be of any use at this time to prevent smuggling, unless the duties were reduced, 7183,7184------Witness would recommend the reduction of the duty to 15. a pound, 7185-----------This would probably affect the revenue for a year, but the consumption would so much increase in consequence that the revenue would recover after about 0.38.-------------------4 k 4 12 months. 618 FOO G Report, 1844—continued. < •• ■ ■ ■ — Foot, Simon. (Analysis of his Evidence)—continued. 12 months, 7186-7189-------The low duty of ] s. would prevent smuggling and aduitera tion, 7187-7190------------Witness’s house have been obliged to reduce their prices to meet the competition and demand which is created by adulteration and smuggling, 71917202. Evidence as to the different modes of stripping stalks, 7203----Supposed increase of consumption which would take place under 1 s. duty, 7204-7208--------Price at which tobacco could be sold, paying is. duty, 7209-------------------------Adulteration took place to a great extent under the Act of 1840 ; 7212, 7213----------------------------Evidence as to the manufacture of Lundy-foot snuff, 7214-7221 Evidence to show that the amount of duty paid in Ireland has decreased, 7222-7227 Adulteration of snuff which was allowed under the 5th & 6th Viet. c. 93; 72 28-7236----------------------------------------------The reduction of the duty to is. would be the best means and almost the only means to prevent smuggling, 7237-7240. Foreign Manufactured Tobacco. No foreign tobacco is adulterated, Carrick 798-------Duty that should be levied upon manufactured tobacco, the duty on leaf being at 1 5., Davis 2 70 2-2 707-----------------------------------------------------------------------Reducing the duty on leaf to is. would render the smuggling of foreign manufactured tobacco unprofitable, and it would therefore cease, lb. 2711-2720--------- Keeping the duty on foreign manufactured tobacco so high is of no use, lb. 2712-2714. Foreigners. The power of arresting foreigners on suspicion of smuggling, lately given, has been conducive to checking smuggling, Walker 1934-1942. Foxglove. Foxglove is essentially different from tobacco in character, G. Phillips 7867 -------Foxglove does not resemble tobacco much; there would be no difficulty in detecting it after being cut up and subjected to the same process as tobacco, Findley 8641-8644. France. Total consumption of tobacco in France, and rate per head upon the population, Maury 1844-----------If the dutv were lowered we should smuggle an immense quantity of snuff into France, Currey, Von der Heyde, and Hatfield 2581-2584-------Effect of a reduction of duty to 15. with regard to France, Davis 2749------------------If the monopoly continue in France, large quantities of tobacco and snuff would be bought in England and smuggled into France, lb. 2 749, 2 750------------------------------------------Considerable trade carried on with France; the price of manufactured tobacco in France renders the smuggling a very profitable transaction, F. 3837-3845-----------------------------------------------------------Purchases for the French market not made, on account of the navigation laws of France, Scholey 4546, 454 7-----------------------------The French Regie used to be supplied from this country principally by tender, lb. 4612----------------------Total consumption of tobacco in France is 16,750,000 kilogrammes, the kilogramme about 21b., which gives i/ozs. per individual; but there is much smuggling in France, lb. 4626----------------The lower orders in France have greater facilities for purchasing tobacco than the same class in England, lb. 4666. Statement showing, per department, the average quantity of tobacco consumed per head in France, taken from the last Compte Rendu of the French Administration of Tobacco for the year 184 2, Scholey’s Ev. p. 352--Examination thereupon, Scholey 6744, et seq. ------------------------------------------Quantities of tobacco and snufi* sold in France in 1842, stating the prices, Scholey’s Ev. p. 352--------------------------------------Quantity of smuggled tobacco seized in France in 1842, lb.- Examination thereupon, Scholey 6761-6763----------------------------------------------Amount of tobacco smuggled from Belgium into France lb. 6753-6760. 6772-6777---------------------------------------------It is generally introduced into France from the frontiers by means of dogs; number of dogs killed from 1830 to 1840 employed in smuggling, lb, 6767-6770-1---------------------------------------------------------It is most improbable that adulteration is carried on to any extent in France, lb. 6792-6794------------------------------------------------Estimate of the quantity of tobacco grown in France, extracted from papers laid before the Congress of the United States in 1841, App. 582.-----------------------------------------------------------------------------See also Channel Islands. Dogs. Switzerland. Fraud. The circumstance of the very heavy duty on tobacco brings into the field the competition of a great deal of dishonesty, Lloyd 287-293.-----See also Detection of Fraud. Freight. The freight of tobacco from England to Belgium is 105. a hogshead, Scholey 4587-------Freight from America to England, 37s. 6d., lb. 4588-------From New Orleans to Belgium, 40 s. per hogshead, lb. 4591. Fullers9 Earth. Fullers’ earth is used to adulterate tobacco with, G. 6204. G. G. (Analysis of his Evidence.)—Has been a manufacturer of tobacco for about twelve years in* Bermondsey, Southwark, 6155, 6156 Nature of witness’s trade, 6157-6163 Witness has a prosecution against him from the Customs for smuggling, and one for adulteration from the Excise, 6164, 6165----The Excise prosecution has been tried, and witness has been convicted in a penalty of 300/.: has not paid the penalty; has kept out of the way, 6166, 6167-----------------In the* years 1842 and 1843 witness was in the habit of receiving shag tobacco, leaf tobacco, negro-head, and Cavendish, in large quantities from steam vessels trading to Holland and France, 6172, 6173. 6212------Size of the packages in which received; it was generally brought by the crews; various wavs in which it was delivered to witness, 6174-6177-------------------------------Price witness generally gave *----------------------------------------------------------------------------------for G GER 619 Report, 1844—continued. G. (Analysis of his Evidence)—continued. for it; price at which he was able to sell it, 6178-6181---This tobacco was generally taken, in the first instance, to the receiving-houses on the banks of the river; witness purchased it of the receivers, 6182-6194------------------It is generally pure when witness gets it from abroad, 6195. 6210, 6211. There is very little adulteration done in London now; there used to be a great deal at the time adulteration was allowed, 6195-6199-----Articles which are generally used to adulterate tobacco, 6200-6209--------------------Evidence as to witness being prosecuted by the Excise for the adulteration of snuff about ten years ago; the only article used was a little lime-water; the increase of weight in consequence would have been very trifling, 6213-6220----------------------------------------Largest amount of smuggled tobacco witness has received into his stock in any one week during the last two years ; way in which landed; how brought to witness’s house; amount paid for it, 6221-6233. Witness is acquainted generally with those who deal in these transactions ; is certain there are others in the trade receiving tobacco in the same manner, 6234-6239----Was compelled to buy tobacco in this manner on account of the badness of the trade, 6240-6243. 6256, 6257-----------------------------------------------------------------During 1840 and 1841 witness was not engaged in transactions of this kind ; adulteration was then allowed, and witness could then compete with others; during the time adulteration was allowed, tobacco was selling at nearly the same price it is now, 6244-6255. 6258, 6259. 6261-6264--------------------------------------The survey was no great check upon smuggl‘ng, 6260------------------------------------------------------------------Notwithstanding the distress of the times, whilst adulteration was allowed the tobacco trade was doing well, 6265. The adulteration is a great improvement; it should be allowed, to suit the taste of the public, 62 66, 6267' Jt would stop smuggling in some degree, 6268----------Smuggling has been pretty general during the last two years, 6269, 6270. 6348-6350---Further evidence as to the modes in which it is carried on; cases stated in which witness has been concerned; what with penalties, and the loss of goods, witness, instead of profiting by smuggling, has been almost ruined, 6269-6303. 6316-6320. 6328-634 4-----Evidence respecting the smuggling of segars by witness ; they have generally been run ashore in Kent, and sent up to London in waggons; there is no particular risk upon segars coming up, as there are no permits required, 6304-6316. 6321-632 7. 6352-6363--------- A great deal of tobacco comes over in the timber-ships that lie in the Commercial Dock, Lower Road, Deptford, 6345-634 7. 6351. If the duty had been reduced to 1 s. there would never have been any inducement for witness to have smuggled ; the reduction of the duty would do away, in a great measure, with smuggling, 6364-63 7 0-----Evidence generally as to the lowest price at which tobacco can be sold with a profit to the manufacturer, 6371-6379-----------Prosperous stale of the trade under Mr. Baring’s Act, when the manufacturers were allowed to adulterate as they pleased ; they could then suit their customers better; those who liked to pay the best price had the best article, 6380-6383---------------------In 1842 and 1843 the smuggled tobacco used in witness’s manufacture was about one-third as compared with the duty paid tobacco, 6384--------------------------------------------------------Amount of adulterating matter used under Mr. Baring’s Act, 638$; 6386----------------------------------------------------------------Witness has never known persons concerned in smuggling make money, 6387-6389----------------------------------------------------------Doing away the system of compromises, and enforcing imprisonment, would not stop smuggling, 6390, 6391-----------------------------Increasing the penalties would drive it into other channels, 6392----------------------------------------So long as the temptation by high duties continues, it will be very difficult to stop it, 6393. Garden, Alexander. (Analysis of his Evidence.) — Has been a chemist for 30 years, 2257, 2258--------Received five samples of tobacco from Mr. Rogers in 1843, to analyse for the purpose of detecting adulteration, 2259-2262---------He first separated all the matter soluble by water, 2263-2265---------------------------Small variations detected in the different specimens after the combustion of all combustible matter, 2 266-2 2 76-----The elements and chemical qualities of all vegetables resemble one another very much, but are in different proportions, 2277-2281----Means taken to analyse the solution, 22 82-2284 ------------------------------------It would be difficult to distinguish foreign vegetable substances, if thoroughly amalgamated with the tobacco, 2282-2287--------In all tobacco there are salts and foreign matters, but these may vary much, according to various circumstances, without any adulteration, 2288-2293------------------------A chemical test would be very uncertain evidence on which to convict a man criminally, 2294-------------Very large quantities of foreign substances might be detected by fermentation or distillation, but not small quantities, 2294-2303. General Steam Navigation Company. The sailors belonging to this company are mostly bred smugglers, Watson and Davis 5378. Germany. Total consumption of tobacco in the Zollverein or Germanic Confederation, and rate per head on the population, Maury 1844-----------Extent to which the duty on American tobacco is about to be lowered by the Confederation, Davis 2747---------Effect of that reduction with regard to the German trade in tobacco and German manufactured tobacco and our own, if the duty on the latter be not reduced, lb. 2748----------A great deal of tobacco is smuggled into France from Germany, Scholey 6764, 6765--------------Estimate of the quantity of tobacco grown in Germany (not including Austria), extracted from papers laid before the Congress of the United Slates in 1841, App. 582. 0.38. 4 L Gloucester. Digitized by Google 620 GLO H AR Report, 1844—continued. Gloucester. Landing of 280 bales of tobacco shipped from Jersey effected at Gloucester, Davis 2662. Glut-men (Liverpool). When there is a great pressure of business, glut-men, or supernumeraries, are employed to assist the Customs’ officers ; they are honest and efficient men, Walker 2030-2040. 2046,2047----------All the glut-men are appointed by the Customs, 26.2140,2141.------------------------------ Coulburn’s, Mr., Act. Effect of Mr. Goulburn’s Act upon the price of tobacco, Lloyd and Huxley 458-474.--------Probable effect of Mr. Goulburn’s Act, prohibiting adulteration, Carrick 793-798. 815-820. 904-—The Act, if carried out in practice, would materially check adulteration, lb. 880-------But not smuggling, lb. 912-----Suggestions for the improvement of the Act, lb. 913------------------------------------Since Mr. Goulburn’s Act many customers have complained of the strength of the tobacco, and the price has risen, Rogers 2191, 2192 -----------------------------------------------------------------State of the trade since the passing of Mr. Goulburn’s Act, in August 1842, as to smuggling and adulteration, Currey, Von der Heyde, and Hatfield 2432-2434-----------The effect of Mr. Goulburn’s Act of 1842 ; has not restored the trade ; parties undersell the respectable manufacturers, Hodgson, 5975. See also Adulteration. Excise Surveys. Permits, 3. Smuggling, 6. Graham, Thomas. (Analysis of his Evidence.)—Professor of Chemistry in the University College ; has been employed lately to make an analysis of some specimens of tobacco, sent from the Committee, in conjunction with Mr. Richard Phillips and Mr. George Phillips, of the Excise-office ; they have acted conjointly, and all agreed in the results, 6977-6984--------The only standard from which the analysis can be made is that to be derived from the analysis of the original leaf, 6985-7014-----In nine cases out of ten the adulterative matter detected by witness has been sugar and molasses in different forms, 7015-7017-------------------------------------------------Process by which these analyses have been conducted, 7018-7069. 7°73“7°9^--------------------------------------------------------Further evidence to show that the pure leaf must be the standard from which to judge of the presence and amount of adulteration, 7070-7072. 7099----------Nicotine is the article which gives the peculiar character to tobacco distinct from other vegetable leaves, 7101-7103---------------------------------------------------------There are considerable points of difference by which rhubarb leaves and beech leaves can be distinguished from tobacco; chiefly by mechanical means, 7104-7106. Grocers. Grocers and general dealers under the regulations of 10th August 1842 are subject to a penalty of 200 I. upon adulterated tobacco being found on their premises; consequence of the non-enforcement of the penalty, Wharam 962. 996, 997; Wood 997 -------A stricter enforcement of the law against grocers w’ould tend to improve the trade, Wharam 963----------And would check adulteration, lb. 996. 1003-1007-------Adulteration by grocers is not general, Rippon 1592. Growth of Tobacco. Estimate of the quantity of tobacco grown in Europe in various countries, extracted from papers laid before the Congress of the United States in 1841, App. 582. Guernsey. Probably quantities of tobacco may be sent from Guernsey to England, Scholey 4712. Gum. There is gum in tobacco in its natural state, G. Phillips 6955. H. Halifax Steam Vessels. The Halifax steamers at Liverpool are constantly seized for smuggling, Walker 2056-2 061. Harvey, John. (Analysis of his Evidence.)—Tobacco manufacturer at Newcastle-upon-Tyne, 4809-------Has taken an active part in drawing out petitions and memorials on behalf of the trade; all the Newcastle traders agree in the course which ought to be pursued, 4812’---Copy of the petition of manufacturers of tobacco in Newcastle-upon-Tyne, 4813-------Contraband trade attributable to the repeal of 1 & 2 Geo. 4, c. 109; 4822-------------This Act gave a control over the stock in the hands of each manufacturer, 4823 ------------------There was smuggling under the Act, and there would be smuggling under any law, 4826-------------Case of manufacturers at Hull, whose penalties were remitted by the Excise, although the adulteration was proved, 4828----Another case at Hull, where the tobacco and the substances for adulteration were all returned to the manufacturer, 4837---If mineral substances are used for adulteration, they are easily detected, 4839------Detection not so easy, if tobacco is adulterated with honey, or water, or treacle and water, 4840. Many vegetable matters are mixed with tobacco, such as leaves, but it would be difficult to detect them, 4842-Witness’s firm and another were once fined (1832) for using colouring in the manufacture of tobacco, 4849, 4850---1 & 2 Geo. 4, before it was repealed, gave considerable facilities to discovering fraud, 4874-When that Act was in operation we had not to complain of adulteration and smuggling to the extent we have HARVEY. 621 Report, 1844—continued. Harvey John. (Analysis of his Evidence)—continued. have to complain of it now, 4884-----In 1836 a Commission was appointed with a view to prevent adulteration and smuggling, 4885-----The most experienced manufacturers then declared the supervision exercised by 1 & 2 Geo. 4, was useless, 4886--Permits and certificates, with a proper control over the stocks of manufacturers and dealers, are a great protection, lb.-----------------------------------------------------At present there is no protection against the smuggling of manufactured tobacco, and very little against the smuggling of leaf tobacco, 4889--- There is more smuggling now than formerly, as the competition now is much greater than a few years since, 4893-------Reasons why the system of survey was a security to the revenue and the trade, 4901-Witness considers that the law’ under the 1 & 2 Geo. 4 was so efficient, that cases of smuggling to any great extent did not occur, 4904 ----------------------------------The consumption of tobacco has generally increased, 4905-4908-But the trade has been less profitable, 4907. Difference which exists between the present law and the former regulations, which prevented adulteration, 4910--The power of weighing, and the system of a debtor and creditor account, and of permits, were effectual against smuggling, 4912------Both smuggling and adulteration increased under Mr. Baring’s Act, 4915-------------Smuggling is now so easy, that a man can more profitably smuggle than adulterate, 4917---------- Instances of smuggling which have lately taken place, in which the present state of the law would not afford sufficient protection to fair dealers or the revenue, 4918-4926 *—There is nothing to prevent a manufacturer claiming his drawback, exporting his tobacco, and re-importing it; when once landed, it would now be safe from seizure, 4929-------------------------------------------------------------------------------Instance of seizure at Sunderland of the tobacco in crates, landed from the John, of Portsmouth; they were seized on the wharf packed as glass, and about to be shipped for London, 4933. The renewal of the permit system and the system of survey, as existing before Mr. Goulburn’s Act, is the most efficient check against smuggling that can be got, 4934, 4935-----The loss of traders to be attributed to the want of protection against smuggling and adulterating, 4936----Small profits now realized by the trade,4937-4939 ---------------------------------------------The trade has grown worse lately, 4940-------Because manufacturers have no chance against smuggling and adulteration, the trade is at that low ebb that no honest man can carry it on without losing money, 4941--------Survey and permits should be re-introduced, and it would pay Government not to allow of any manufacturing process going on without an officer being present during the whole working hours, 4945, 4946 •-----------------------------------------------------Many difficulties, but not insuperable, to a system being formed of check survey permit, which, however great the expense, would ultimately pay the revenue, 4947-4959. Tobacco might be adulterated after it went to the retailer, but there would be great difficulty in doing it without the retailer being discovered, 4960-With sugar and water, or salt, tobacco might be adulterated to the extent of four or five per cent, without doing much harm, 4962--------------------------------------No survey could prevent that extent of adulteration ; the protection should be renewed, and a similar law to the 1 & 2 Geo. 4 reenacted, with certain amendments, 4971-4973------------------------The survey, with the debtor and creditor account, and with power to the officer to weigh the stock when he thinks proper, is the best means to prevent smuggling, 4979---------------The reduction of duty to 15. would not put an end to smuggling, 4980----------------------------The system of smuggling, as at present practised by purchase in the docks, shipment and re-shipment, would be too expensive to leave a profit, with the duty at is., 4981-4990. Reduction of duty with survey would together tend to lessen smuggling, 5000, 5001 ----But of the two remedies, the re-enactment of the survey would be the best, 5006 ----The reduction of the duty would not remove the inducement to smuggling, 5007 ----It would be no check to take away a license from a manufacturer; it would be easily evaded by removal or borrowing a name; it would merely add to the penalty, 5011-5014------Inefficient manner in which the duty has been done by local officers, whose business it was to detect adulteration; the duty has been more strictly performed lately, 5018-----At present smuggled tobacco perfectly safe the moment it is under a manufacturer’s stock, 5019-----Smuggling would be effectually checked, provided local officers were to act as surveyors have lately acted; but a survey would materially assist, 5021,5022--------------Respectable manufacturers are undersold; travellers visit towns, and return without orders; they meet with cheaper prices than will remunerate in all directions, 5034------------Retailers get tobacco at a lower price than manufacturers can sell it at, 5037. An efficient survey or a reduction of duty below 1 s. necessary, 5030-5040, 5042-5045. ----The reduction of duty to is. would not double the consumption for many years, $049-----Persons who manufacture Shag cannot sell it at the price of the market, and make a profit, 5055--There is not so much smuggled as is asserted, but enough to destroy the profit of the manufacturer, 5056-The state of the revenue would almost prove no sufficient variation in the smuggling to warrant a belief of its great increase, 5068. 5071 - Dealers’ stocks, and manufacturers, should be liable under survey to be examined twice a day, 50 7 2-50 74 General impression that the Government must either greatly reduce the duty, or provide some stringent regulations, 5078-The late prosecutions have increased the vigilance of officers by showing the determination of Government, lb. 0.38. 4 l 2 Havannah Digitized by Google 622 H A V HOR Report, 1844—continued. Havannah Cigars. There is no manufacture of cigars in this county equal to the Havan-nah cigars, Lloyd 2^5-----Difficulty of distinguishing the foreign from the English, Rippon 1419---------------No Havannah cigars, comparatively speaking, are smuggled now, lb. 1449. 1515----------------Value of Havannah cigars in bond, lb. 1521-Cost per pound of manufacturing cigars, lb. 1523-1525--------------------------------Foreign cigars are decidedly preferred to British; more foreign cigars would be consumed if the duty were lower, lb. 1589-1591. Heathfield, W. E. See Solly, Edward, &c. High-priced Tobacco. The use of high-priced tobacco for smoking in pipes has been very much superseded by the introduction of cigars into this country, Lloyd 245* Hodgson, John. (Analysis of his Evidence).—A broker in London, 5957------Sixteen years a manufacturer of tobacco, 5960------------------------------------------Decidedly considers the Act of 1821 was the most efficient law we have had in preventing smuggling and adulteration, 5962---------Before Mr. Baring’s Act, adulteration was limited and confined to certain localities, 5963---- The advantages of the old law were the permit system, the debit and credit account, and the weighing, 5965---------------------------------------------------------------------The discontinuance of these arrangements has led to great smuggling and adulteration, 5967—-—In consequence of Mr. Baring’s Act, an article was commonly sold adulterated from 40 to 60 per cent.; the whole trade was corrupted, 5968-----------------------------------------------------------------------------------The effect of Mr. Goulburn’s Act of 1842; has not restored the trade; parties undersell the respectable manufacturers, 5975------------------------------------------Smuggling has not increased since 1842 5 5980----------------------------------------------------------------------------Adulteration exists to a considerable extent, 5981-Tobacco now generally selling at 3 s. 2d., which cannot leave the manufacturer fairly for less than 35.4^,5984. At present the prices are such that an honest dealer cannot carry on his business, 5989-5993------Those that adulterate sell so low that the respectable manufacturers are compelled to sell at the same price or lose their customers, 5998-The regular trade is chiefly undersold by adulteration, 6003------------------------The smuggling has decreased since 1836 : it is principally carried on by coasters, 6004-----------------------Has known cargoes brought up the Thames in sugar hogsheads, and landed at Battersea, 6005 2 0,000 lbs. weight of Dutch snuff was passed through the Custom-house last year in the shape of cheeses, 6016------Last year 20,0001, of Chinsurah cheroots were passed through the Custom-house, 6026--- Some persons passed 2 0,000 lbs. of Manilla cheroots, 6030------------------------Same system could not now be managed, the Custom-house more particular, 6034---------------------------Recommends an alteration of duty on Chinsurah cheroots; nearly all now sold in London are smuggled, 6039. 6042. Cheroots principally smuggled in the river from East India traders, 6052------------Four hundred to five hundred boxes have been taken from one East Indiaman, 6056----------Leaf tobacco very little smuggled into England, 6061----On the west of Ireland a great deal of leaf tobacco smuggled, as well as into the Clyde, 6062-Stalks very much smuggled from Holland, 6070----------------------------------------If the duty were lowered to 1 s. smuggling would be prevented to some extent, 6074--------------------------------------In stalks, smuggling would continue though the duty were lowered, 6078---------------------------------------------The revenue never would recover such a reduction of duty, 6079- Virginia tobacco most smuggled, used for shag ; the juice from Havannah and Cuba very little smuggled, 6093----------------------------------------------------------------------------------------------------The consumption or tobacco has much increased, 6105- Formerly, smuggling much more common along the west of Kent, 6115-6120--------------There are receiving houses along the Thames for receiving tobacco from ships; the quantity of smuggling in that way is very trivial, 6121-6124. There has been no change withn the last 15 or 20 years in the proportions of the different kinds of tobacco imported, 6125, 6126----If the duty were reduced to is., England would become more the mart for tobacco than it is now, 6127-6133-------There is no reason why there should be a discriminating duty between stripped and ordinary leaf tobacco, 6134-6137--------------------------------------------------------Lowering the duty to 1 s. would certainly decrease smuggling, but would not annihilate it, 6138---------------------------------------With the present duty, with vigilance on the part of the Excise, the trade might be brought back to a healthy state, 6139-6154. Holland. Price per pound of stalks, Maur ^1743——The tobacco is generally imported first from Holland and Belgium, where it is divided into bales of 60 lbs., and sold to the wholesale smuggler, who takes it to Ireland, lb. 1766, 1767-------Total consumption of tobacco in Holland and rate per head on the population, Z6. 1849-1852---------Evidence accounting for the quantity of tobacco smuggled from Holland into England, 16. 1852 ; Davis 2 634, et seq.----------------------------------------------------------Price of tobacco in Holland and Belgium, Manry 18 7 7-18 80. General view of the system of smuggling from Holland, A. 2 776, et seq.; B. 2975 -----Witness has no direct knowledge of smuggling between Holland and England, but has strong suspicions, Hornby 5876-----It would be very absurd to bring tobacco here and smuggle it into this country, instead of going direct to Holland for it, Scholey 7762, 7763-----------------------------------Estimate of the quantity of tobacco grown in Holland extracted from papers laid before the Congress of the United States in 1841, App. 582. ZZbrwJy, Capt. and Sparshott, Capt. r. n. (Analysis of their Evidence.)—(Capt. Hornby.) Comptroller-general of coast guard, 5732------Principal employment to protect the revenue against smuggling, 5741-------------------(Capt. Sparshott.) Has to assist the Comptroller-general in carrying out the duties of the service, 5749-----------Mode of communicating with Customs HOR HUL 623 Report, 1844—continued. Hornby, Capt. and Sparshott > Capt. r.n. (Analysis of their Evidence)—continued. Customs Board, 5753----(Capt. Hornby.) Applies to the Board in all cases connected with .expense, 57 57--Extent of force under his control, 5760 (Capt. Sparshott.) Detail of the force, 5762---(Capt. Hornby.) Inspecting commanders have charge of a district, 5764--------------Their duties, 5765-Duties of the mounted guard, 5803-^-Statement of the principal seizures of tobacco made by coast guard 1843, and in 1844, 5815 Great increase in the quantity of tobacco seized between 1839 and 1843, 5816 Smuggling is decidedly carried on less round the coast now than formerly, 5818-------------------------------------------------------------------------The greatest, quantity of smuggling is in the rivers Tees and Tyne, 5819—— The last seizure of any consequence was in the river Thames off Greenhithe, 5821. (Capt. Sparshott.) There is less smuggling than there has been; smuggling on a large scale decidedly decreased, 5824----Quantity said to be smuggled overstated, lb.--------------------------------Motives for tobacco merchants desiring reduction of duty, lb.- (Capt. Hornby.) Whenever any man is suspected of connexion with smugglers he is immediately removed to another station, 5831-------------------------------------------------------------(Capt. Sparshott.) Many instances of bribes having been offered, and penalties have been recovered, 5831--------------Number of cruisers connected with the force, 66; 5835-----------------------------------------The duty of the coast guard separate and distinct from the Customs and Excise, except in following smugglers, 5839------- (Capt. Hornby.) Dates of the different Acts of Parliament, and orders with respect to rewards to officers and informers, 5840---------------------------------------------No vessels now fitted out from America, none probably since 1821 ; 5845-----------------------------------------------------(Capt. Sparshott.) Clause of Act read, which regulates rewards to officers and men for seizures, 5850----------------------------The reward not sufficient where a seizure is made by information, as the informer receives one-third of the reward, 5853. (Capt. Hornby.) Cruisers not inefficient by being kept too far off shore ; more efficient by keeping over to the opposite coast, 5868----All the vessels employed as cruisers are cutters, except one brig and one steamer, 5869-58 71--One more steamer would be of essential use, 5872---------------------------------Witness has no direct knowledge of smuggling between Holland and England, but has strong suspicions, 5876------(Capt. Sparshott.) Distinct orders have been issued to cruisers, they have not yet fallen in with any, 5876----- (Capt. Hornby.) More smuggling at the mouth of the Thames; barges are used, 5877------------------------- The river well protected from parties landing as high as Barking and Deptford; principally landed above bridge, 5879-----------------------------------------------All inquiries possible have been made by Capt. Unfreville, at the order of the Customs, and the result has been that it is his opinion that the quantity of smuggling has been greatly overstated, 5880. (Capt. Sparshott.) Number of cruisers under the command of Sir James Dombrain, 5885-----(Capt. Hornby.) In cases where penalties are inflicted they should be vigorously carried out; through the Treasury the fines and imprisonment are remitted, 5896-----Vessels are seized, and through the Treasury liberated, 5896------------Masters should be punished when crews smuggle, 5897----------------------------------In the case of steam-boats, the steward is generally the smuggler, 5898--------------------------------------(Capt. Sparshott.) A captain of a Boulogne steamer informed witness that small wages were paid the men, as they all smuggled, 5900-------------------------------------------------------------------------Formerly there was a system of batsmen, with whom the coast guard had several fights, but lately there have been none, 5904-590 7------------------Batsmen cannot now be had, smuggling has been so stopped, 5908-------------------------------------The coast guard are ample to prevent smuggling if penalties were regularly inflicted, 5909------------------------Expense of the coast guard 512,167/. 15s. Q^d. annually, 5910-5913--------------------------------------It would be very useful, and a protection against smuggling, if officers had power to open cases and break up packets which contain quantities of smaller parcels, 5914-5916. (Capt. Sparshott.) It wonld be desirable to have some check upon the colliers and coasters, which bring occasionally quantities of tobacco, 5920--The colliers carry the tobacco from vessels at sea up the Wear, Tees and Tyne; impossible to board them, owing to their numbers, 5920*5923-------------------------(Capt. Hornby.) Not much brandy now brought; only sloopsand small boats which smuggle now’, 5926-----(Capt. Sparshott.) Smuggling on a great scale is decidedly not on the increase, 5930------Quantity of tobacco smuggled in small quantities on the increase, 5931-------------On the Irish coast persons of large fortune have been connected with smuggling, 5957------The Customs establishment is too small and too badly paid to prevent increase of smuggling in steam-boats on the river, 5939-----------------------------------------The small pay of tidewaiters leaves them open to temptation, 5941-5943--------------------------------------------------No reduction of duty would prevent smuggling; always the interest of fishermen ; duty must be abolished to prevent it, 5944-5947-------(Capt. Hornby.) The duty of 1 s. would render it necessary to keep the coast guard, 5948--- (Capt. Sparshott.) The coast guard must be continued; amount of spirits, 5949----------------------------Brandy and tobacco are the two smuggled articles at present, 5951—-------------------------The power of magistrates to mitigate penalties has tended to increase smuggling, 5955-----------------In no case should penalties be mitigated, or vessels be restored where confiscated, 5956. Hull. Increase in the smuggling of manufactured tobacco and segars at Hull, Carrick 806-814. 84 2, 843'------How, and by whom usually carried on, lb. 8 21-834. 83 8-841* 851-854. 866-870----------The whole of the manufacturers in Hull have been before the Excise for smuggling or adulteration, or both, lb. 848-850---Facilities for smuggling at Hull, A. B. 1205------------------------------------------Return of the total number of charges of smuggling brought 0.38.--------------------------------------------------------4 l 3 ~-before 624 HUL INF Report, 1844—continued. Hull—continued. before the justices of the peace for the borough, 1840-1843, and how they were disposed of, Ayre 4207------The increase in the smuggling detections attributed to the increased vigilance of the Custom-house officers, and the fines being lowered, Ib. 4208----Very few cases of adulteration, Ib. 4215----------------------------------------------Sailors smuggling in small parcels chiefly manufactured, Ib. 4218, 4219---------------------------------------------------------Many vessels have been seized, and afterwards liberated on payment of small penalties, Ib. 4233. There are parties residing at Hull who keep deposits for tobacco which they purchase from seamen, Ayre 4266-------Another class of smugglers who secrete theirtobacco in goods, some in fruit, some in rags, lb. 4272-4275---There has been one vessel seized, a lugger, in the Humber, from information obtained by a Custom-house officer, Ib. 4290-4294--------------------------------------------A considerable number of persons living at Hull and that neighbourhood exist entirely by smuggling, Ib. 4300----------Parties make joint speculations, go over to Holland, and invest when a seizure has taken place; nothing has led to a detection of the plan, Ib. 4305-4310------------------------------Any quantity of tobacco could be purchased at Hull at 2s. 6d. a lb., Ib. 4311-4317-------------------------There have been a few cases before the magistrates of adulteration of tobacco; beech leaves are often used, Ib. 4346 Not a seaport in England where there is less smuggling than in Hull, Lundy 4374------Case of manufac- turers at Hull whose penalties were remitted by the Excise, although the adulteration was proved, Harvey 4828------Another case, where the tobacco and the substances for adulteration were all returned to the manufacturer, Ib. 4837. Hume, Mr. m.p. Copy of Draft Report proposed by Mr. Hume, Rep. vi. xxxviii. Huxley, Thomas. See Wills, H. O. &c. Huxley, Mr. Evidence respecting the seizure of aileged adulterated tobacco, prepared by witness, and seized from one of his customers, 3211-3223. I. Imports and Exports: 1. Generally. 2. Papers laid before the Committee. 1. Generally: There has been no change within the last 15 or 20 years in the proportion of different kinds of tobacco imported, Hodgson 6125, 6126----Change which has taken place in the proportion of importation of different kinds of tobacco, Northcott 7692-7696. 2. Papers laid before the Committee: Account of the number of pounds of unmanufactured tobacco, manufactured tobacco called negro-head, segars, snuff, imported into England, Scotland, and Ireland, from the United States of America, and all other parts, in each year from 1839 up to 5 January 1844, distinguishing the quantities of each denomination imported into the respective ports of the United Kingdom, and from whence it came, App. 516----Account of the quantity of foreign manufactured tobacco imported into the United Kingdom in each year from 1840 to 1843, stating the quantity exported from the bonded warehouses as merchandize, to the British colonies, and towhat colonies in each of these years, Ib. 523---------------------------------------------------------------Quantity of foreign manufactured tobacco exported as ships’ stores in each year from 1840 to 1843, both inclusive, Ib.-----------------------Account of the quantity of British manufactured tobacco exported as merchandize, under drawback, to the British colonies in each of the years 1840, 1841, 1842, 1843 ; and also account of the quantity exported as ships’ stores in each of the same years, Ib. 524---------------Account of the number of pounds weight of unmanufactured tobacco, manufactured tobacco, and snuff, respectively, imported into, exported from, and retained for home consumption in the islands of Guernsey, Jersey,* Alderney, and Man, respectively, in each year from 1840 to 1842 inclusive, showing the countries from which imported, the countries to which exported, and the rate of duty charged on that retained for home consumption, Ib. 525- See also Colonies. East Indies. Exports. Snuff, 1. Imprisonment. Those who cannot pay the fine usually suffer imprisonment for a certain time; the extent of such imprisonment is generally decided upon by the Commissioners of Customs or the Lords of the Treasury, Walford 6613, 6614-----The charge for their subsistence is paid by the Treasury, Ib. 6615-6625--------------Maximum term of imprisonment which witness has known awarded, Ib. 6663-6668. See also Excise Surveys, 4. Fines. Penalties. v Informers: 1. Recommendations in favour of the Employment and Payment of Informers. 2. Objections to the System. 1. Recommendations in favour of the Employment and Payment of Informers: Informers receive a third part of the proceeds of a seizure, Walker 2093-2095--If the proprietor were the informer, it would be termed a collusive seizure ; none such have occurred, Digitized by Google INF KEN 625 Report, 1844—continued. Informers—continued. 1. Recommendations in favour of the Employment and Payment of Informers—contd. occurred, Walker 2096, 2097—The names °f the informers are'never divulged ; but the officers invariably give them a third of what they receive themselves for the seizure, lb. 2092-2107------Greater encouragement should be given to informers; and public notice given of the rewards which they would receive, lb. 2108-2111---A reward of one-half publicly offered would encourage informers, frighten smugglers, and sow disunion amongst them, Ib. 2112-2119--------------------------------------------Great premiums to informers would answer the purpose of preventing smuggling, Dean 4798-----------------------------------Persons have informed against their own tobacco to get the reward, Ib. 4800---------------------------------------If officers had better means of paying informers, there would be more seizures, Watson and Davis 5603------------------Dates of the different Acts of Parliament and orders with respect to rewards to officers and informers, Hornby 5840. 2. Objections to the System : The revenue laws encourage smuggling by rewards to informers, Lundy 4366--------- Wherever the informer goes, the officer will be very strict to watch him closely ; the worst characters lay the information, lb. 4367------------------------------------Not allowing heavy information money would be a prevention of smuggling, lb. 4376--------------------------------------Giving a large reward to informers stimulates smuggling, lb. 4377----------------------------------------------------Informers frequently give information ; not one in four good, Watson and Davis 5321 5322.--------------------------------------------See also Rewards. Insurance. Insurance upon tobacco from America is 40s. per cwt., Scholey 4589. Ireland. Extent to which smuggling is carried on with Ireland, A.B. 1165-1179------- Statement of the proceedings in smuggling a cargo of tobacco to Ireland; various items of cost; collusive seizures; bribes to coast guard, &c. bringing up the price of tobacco when landed to 8^d. per lb. Ib. 1677-1687-------------------------------------------Letter from an Irish merchant read, concerning the smuggling of tobacco into Ireland, Ib. 1688-1693------------------------The tobacco is landed in bales, which are carried inland by 500 or 600 men, or even 1,000 if necessary, none of whom will ever give evidence, Ib. 1705-------------------------------------------High private character of the person chiefly engaged in smuggling tobacco in the North of Ireland, and respect in which he is held, lb. 1717-1723. In Ireland the feeling is decidedly in favour of the smuggler, Maury 1730, 1731-- Information received from a captain of a smuggling vessel as to the friendly reception and encouragement offered him by the magistrates and gentry, Ib. 1756-1758-------- Tobacco taken from Liverpool to Ireland goes under bond, lb. 1772-1775------------Manner in which smuggling is effected from Liverpool to Ireland ; case of the “ Two Sisters,” Ib. 1776-1782---------------------------------------------------------------------Smuggling was formerly conducted upon a grand scale to Ireland, but it has been put down by the coast guard, Walker 1912-1922---------------------Rate of consumption per head, of tobacco, in Ireland in 1794, Currey, Von der Heyde § Hatfield, 2472-- Duty at this period was 6d. per lb., Ib. 2473. Rate of consumption per head in Ireland in 1794, Davis 2752------General view of the system of smuggling to Ireland, A. 2774—2810. 2859-2879-------Consumption of tobacco in Ireland with the duty at 8d. per lb. compared with the consumption with the present duty at 3 s., Maury's Ev. p. 96---------------------------On the Irish coast persons of large fortune have been connected with smuggling, Sparshott 5957----------------On the West Coast of Ireland a great deal of leaf tobacco is smuggled, as well as into the Clyde, Hodgson 6062- Upon the coast of Ireland it is in large adventures, Walford 6725-----------------The tobacco trade is in a very depressed state in Ireland, Foot 7109-7113---------------------------Reason for no complaints being made to Government as to the state of the trade, Ib. 7114-------------------The trade both in Belfast and Limerick is in a very good state, Ib. 7115. See also Bribes. Coast Guard, II. Consumption of Tobacco. Duty on Tobacco, 1, 2. Smuggling, 8. Snuff. Stalks, 3. Irish Linens. Packages of smuggled tobacco are sometimes made up like Irish * linens, with iron hoops round them, weighing from 400 lbs. to 500 lbs. and shipped in this state to sufferance wharfs and legal quays in London, E. 3872-3875. J. Jersey. Smuggling transactions carried on at Jersey by a company ; evidence generally relative to the system of smuggling pursued from the island, Davis 2658-2667--Every vessel bringing stone from Jersey has tobacco ; many go into the Regent’s Canal, lb. 2666.-------------------------------------------------------------------------See also Channel Islands. K. Katherine’s, St., Docks, Quantity of tobacco now in these docks, Watson and Davis, 55*5- Kent. Formerly smuggling much more common along the coast of Kent, Hodgson 6115— 6120. 0.38. 4 l 4 626 LAB LIV Report, 1844—continued. Labouring Population. See Lower Classes. Poorer Classes. Working Classes. Leaf Tobacco. The great amount of smuggling is in leaf tobacco, Anstieand Lloyd 207-8209:------Considerable and increasing consumption of tobacco leaf for the manufacture of segars in England, Lloyd 250-------Manner in which it is smuggled, Rippon and Procter 1497, 1498’------------------------Under a is. duty the consumption would be in leaf to a great extent, instead of in stripped tobacco as at present, Davis 2736------Evidence as to cases of smuggling of leaf tobacco which have come to witness’s knowledge, C. 3263-3310------ The principal smuggling is most probably in leaf tobacco, Dean 4723-----------------Smuggling might still be continued in leaf and stalk at is. per lb. duty, Watson and Davis 5585 ------------------------------------------------------------------------------------Leaf tobacco very little smuggled into England, Hodgson 6061. See also Discriminating Duties. Duty on Tobacco, 1.4. Foreign Manufactured Tobacco. Ireland. Permits. Shag Tobacco. Smuggling, 3. Stripped Tobacco. Licences. The licences of defaulters should be taken away, Carrick 913----It would be no check to takeaway a licence from a manufacturer; it would be easily evaded by removal or borrowing a name; it would merely add to the penalty, Harvey 5011-5014 --------------------------------------------------------------------------A great preventive of adulteration and smuggling would be restricting the trade by a high rate of licence duty, and also the premises to a certain rate of value, Wood and Steele 8148-8157. 8161-8166-----------------------------------------------Grounds for forming the opinion that the cost of licences ought to be increased, Scholey 8742-8747-------------------------Assuming that licences were ’ raised in price, there would be no difficulty in the manufacturers withholding for a certain number of days a sample of the tobacco of every operation, Lloyd 8763-8765. See also Man, Isle of. Lightermen. See Thames River. Lindley, John. (Analysis of his Evidence.)—Professor of Botany in the University College ; has paid attention to the construction of vegetables of late years, 8598-Points in the structure of the tobacco leaf which are remarkable, although not peculiar to itself, 8599,8600---------------------------------------------------------------Plants enumerated, the structure of which is nearly the same as tobacco, 8601, 8602-------------------------------------------------------------Stramonium and Belladonna are the plants that are most allied to it, 8603-8619----------------------------------------------------------------Even after they were cut the difference between these plants and tobacco might be distinguished by the fibre, with the aid of the microscope, 8620-8632. 8637-8640—Witness has purchased Scotch snuff, and analysed it with the microscope, and could find no tobacco in it at all, 8632-8636. 8692-8701-------------Foxglove does not resemble tobacco much ; there would be no difficulty in detecting it after being cut up and subjected to the same process as tobacco, 8641-8644. There are no mechanical means which could be devised of cutting tobacco so finely as to render it unfit for microscopic observation, 8 644-8 64 6 Excise officers might be taught the means of detecting such adulteration, 864 7, 8648-The presence of adul- teration is easily to be detected by the microscope, though it is difficult to decide the component parts of such adulteration, 8649-8675. 8680-8691---------The rhubarb leaf, after it has undergone the manufacturing process, is easily distinguishable, 8676-86 79 -------------------------------------------------------------------Foreigners possess a greater facility of discovering adulterations than the English, 8707, 8708. Liverpool. State of the tobacco trade in Liverpool, Wharam 919, 920-------Number of manufacturers of tobacco in Liverpool, Wood 988---------------------------Smuggling carried on at Liverpool, A. B. 1113, et seq.—Association organized in Liverpool about 20 years ago for the suppression of smuggling, Maury 1636----------------------------------Copy of representation addressed by the American Chamber of Commerce to the Government, in 1842, Ib. 1645---------Case of a manufacturer near Liverpool who lost 700 Z. in one year by dealing honestly, Ib. 1651-1654-----------------------------------------------------------------Recent case at Liverpool, in which a manufacturer has given up business because he cannot carry it on without adulteration, Ib. 1658-1661. 1679---Quantities of stalks brought to Liverpool from Ireland, into which country they have been smuggled ; how smuggled stalks can be distinguished, Ib. 1740-1750------------Reasons for believing that smuggling tobacco has much increased of late years at Liverpool, Ib. 1788-1796-----------------------------------------------------------------Numerous convictions at Liverpool; there is scarcely a vessel ihat does not land tobacco, Ib. 1800------------------------------------------------Supposed extent to which smuggling and adulteration are carried on at Liverpool, lb. 1821-1833. Number of men employed in guarding the cargoes of vessels arriving in harbour, Walker 1885-1889----------Smuggling at Liverpool is almost entirely confined to tobacco ; very little silk or spirits are smuggled, Ib. 1908-1911-Statement of the number of persons convicted of smuggling tobacco at Liverpool for several years, Ib. 1923-1933 --------------------------------------------------------Number of British and foreign ships that have entered Liverpool in each year, since 1839, from the United States, Ib. 1946, 1947------There are depots in various, parts of Liverpool for receiving tobacco from the seamen, whence it is distributed over the country, Ib. 1973-----------------------------------In addition to the Customs and Excise, the police force of Liverpool are active in detecting smuggling, Ib. 1978-1981------Smuggling may take place outside the river by speculating boats, which go out in fine weather; but a cutter now LIV L O C 627 Report, 1844—continued. Liverpool—continued. now cruises out as far as Point Lynas, Walker 2 0 75-2 08 7 Next to London, the greatest amount of duty collected is paid at Liverpool, Davis 2633----Extent of smuggling at Liverpool, and as compared with Hull, lb. 2 744-2 746--------There is as much smuggling at Liverpool as at London, Fogg 6588-6590; Walford 6724------Memorial of importers, dealers, and others concerned in the tobacco trade in Liverpool, adducing facts in support of the assertion that high duties operate to the disadvantage of the revenue, App. 495-----------------------------------------------------Statements from the inspector of tobacco at Liverpool, relative to the duty on foreign tobacco, and the permission of the growth in Ireland, lb. 496. See also Ireland. Price of Tobacco, 1. Limerick. A great quantity of Limerick roll tobacco is sold in Dublin at very low prices; ordinary selling price of witness’s house ; the reduction of price is owing to smuggling and adulteration, Foot 7115-7117. 7120-7122--------The tobacco from Limerick appears to be a very good article, lb. 7118----------------Witness paying the duty of 2 s. 3d. could produce an article equally good, but could not sell it at the same price without a loss, lb. 7119. Lloyd, John. (Analysis of his Evidence.)—Reasons for thinking that no Excise survey can be efficient to check smuggling, 632-652. 655-664. 706-726------There is no means by which the sale of the retail dealers in small quantities can be taken account of by the Excise, 653-----------------------------------------------------The small dealers are the parties through whom the large proportion of tobacco reaches the consumer, 654---------------------------The smuggling in manufactured tobacco is not trifling, but it is not nearly so large as it is in an unmanufactured state, 665-668 ——Efficient regulations imposed upon the manufacturer, and efficient Custom regulations to prevent the introduction of smuggled manufactured tobacco, would sufficiently secure the revenue, 669-675-----------------------------------------Smuggling and adulteration cannot be prevented while the temptation is so great, 676-679. 681. Inequality in the quantity of tobacco permitted and the quantity imported ; explanation of this inequality, 680. 683-687-----The system of permits is open to most extensive frauds; this is without remedy 688-705----Grounds upon which the Commissioners of Excise Inquiry in 1834 strongly recommended the abolition of the permit and survey system, 7 2 7-730 The system had been in existence 44 years, and had been found ineffectual, 729-------------------------Renewing that law would not be efficient, nor could any new law be made efficient during the existence of so high a duty, 731-734-A survey of a much more limited extent than existed formerly, would be quite sufficient with 1 s. duty, 735------------------------------------------------------------If the duty were reduced to 1 s., the adulteration as well as the smuggling would be prevented, 736-751-------------------------------------In the event of the reduction the increased consumption would be at least 50 per cent, upon the present real consumption, 752. In the case of foreign negro-head there is no further adulteration than that which improves the quality ; if the adulteration of it were allowed to the manufacturer in this country, it could be made nearly equal to the American, 753-755-------If done judiciously within certain limits, it is not possible to detect adulteration in manufactured tobacco, 756----------------------------------------------------------Witness is not aware whether the 10 allegations of the petition would meet with the general concurrence of the trade, 757-761.--------------(Mr. Anstie.) One reason why the present system of permit and survey is ineffectual, is, the great temptation to which the officers themselves are exposed, 762.-----------------------(Mr. Huxley.) Nine out of 10 of the dealers in the article of negro-head, sell foreign negro-head only; reason of this, 763.—'—(Mr. Anstie and Mr. Lloyd.) Further evidence as to the distinction between British and foreign negro-head, 764-775-------------------------------Time allowed for the operation of manufacturing shag tobacco under the old law previous to 1840; under the present law there is no limit of time, 772*^74*-----------------------------------Time allowed with regard to roll tobacco ; in this case also there is no limitation at present, 775*. [Second Examination.]—Application made to Government to lay an additional duty on stripped tobacco ; copy of a letter received from Mr. Goulburn in 1829, refusing to lay any discriminating duty on stripped tobacco, 7 7 64, p. 4 0 3-Statement drawn up by witness and his partner on the subject, 7765, 7766, p. 404. [Third Examination.]—Water is absolutely necessary in the manufacture of tobacco, to produce the article that is in common consumption in this country; evidence as to its greater use in this country than elsewhere, 8751-8762----Assuming that licences were raised in price, there would be no difficulty in the manufacturers withholding, for a certain number of days, a sample of the tobacco of every operation, 8763-8765. [Fourth Examination.]—Further evidence as to the necessity for water being used in 1 the manufacture of tobacco, 8922-8929.------See also Wills, H. O. &c. Locks. Locks on board ships are sometimes forced; a seizure of 279 lbs. of cheroots made on one occasion by that means; the smugglers were neither fined nor imprisoned, Watson and Davis 52 73-52 89—Locks may be forced when goods have been seen to enter; conviction has followed seizures under these circumstances, lb. 5293-5297. 0.38. 4 M London. * 6a8 LON man Report, 1844—continued. London. Proportion of the whole amount of duty collected, paid in London, Davis 2632 -------The general smuggling in the port of London is carried on by coasters and small boats, Dean 4725-------The tobacco seized is generally shipped at sea, Ib. 4726----And landed as opportunity offers ; they run up Barking Creek and Deptford Creek, Ib. 4728 -----------------------------------------------------------------------------------It is a well-known fact, that the charge for bringing tobacco to London is 9 j. to 1 s. per lb., Watson and Davis 5341------------------------------------------------And 3 d. or ^d. per lb*, for landing, Ib. 5345- The whole expenses on shore, including land and receiving houses, and delivery to manufacturers, cannot be less than 15 d. or 16 J. per lb., lb. 5346-53 56. See also Adulteration, 2. 9. Price of Tobacco, 1. London Docks. Quantity of tobacco now in these docks, Watson and Davis 5515. Lower Classes. Grounds for forming the opinion that eleven-twelfths of the revenue derived from tobacco here is paid by the lower classes, Lloyd 246-249. 251-256--------- Probable effect of the reduction of the duty to is. upon the price of tobacco; the alteration of the duty would principally benefit the working classes, Lloyd and Anstie 257-273--------------------------------------------------------------------------------The increase in the consumption of segars is not among the lower classes, Lloyd 326.-----------------------------------------------------------------------------See also France. Poorer Classes. Working Classes. Lumpers. See Thames River. . Lundy, Robert. (Analysis of his Evidence.)—Lives at Hull; engaged in the tobacco trade, and concerned in tobacco smuggling,4347-4352-------Engaged with asmuggler in several transactions, and lost every time, 4353, 4 354-----Is of opinion that the revenue laws encourage smuggling by rewards to informers, 4366-------Wherever the informer goes the officer will be very strict to watch him closely ; the worst characters lay the information, 4367---------------------------------------------There is not a sea-port in England where there is less smuggling than in Hull, 4374-----Not allowing heavy information money would be a prevention of smuggling, 4376----Giving a large reward to informers stimulates smuggling, 4377 ---------------------The Crowm cutters are too heavy and too expensive; a greater number of lighter tonnage would do the preventive service better, 4382-------Kent and Sussex are well guarded, Yorkshire and Lincolnshire are very inefficiently watched, Ib.-The revenue is fifty times more hurt by adulteration than by smuggling, 4390--------Potato starch is much used for adulteration, lb.—1Tobacco is also adulterated with moist sugar, Ib. -----------------------------------------------------------------------Beet-root dreg is much used, to the extent of 15 percent., 4394-And yellow ochre shook among the beet-root, 4396------------------------------------There is scarely anything manufactured that is not adulterated, 4395. Lundyfoot Snuff. Evidence as to the manufacture of Lundyfoot snuff, Foot 7214-7221. • M. M‘Gregor, John. Letter from Mr. M'Gregor, tobacconist, chairman of the West of Scotland Tobacco Protecting Society, Glasgow, dated 18 March 1844, to Joseph Hume, Esq. m.p., App. 49 7-------Further letter, dated 2 7 March 1844, submitting names of persons for examination before the Committee, Ib. 498. Machinery Cases. Introduction of tobacco packed in returned machinery cases, Davis 2647. * Alan, Isle of. There is no smuggling to any extent from the Isle of Man, Walker 1982 ; Cassell 5645----Tobacco is imported into the Isle of Man at 1 s. 6d. a pound, Ib. 5644 ----------------Quantity of tobacco imported under the licences granted for the island, 1835-1841; Ib. 5651--------System of licences ; application made to the governor for leave to import certain quantities of tea, sugars, wine, spirits, and tobacco : ihey are granted by him to each person applying, in sucn quantities as he chooses, lb. 5657-5661-------Advantage to a person receiving a licence that he can import at 1 s. 6 d.; all other importation contraband, Ib. 5662-5664------------------------------------------------------Licences for tea, sugar, &c. are distributed among consumers, Ib. 5666-5668. Population of the island at various periods; decreased consumption of tobacco, although the population is nearly doubled, with the increase of duty on tobacco from 3 J. to 1 s. 6 J., Cassell 5671-5679------Prices of tobacco in the island at different periods, Ib. 5682^— The licence system is very obnoxious; it would be a public benefit to get rid of it, if it can be done consistently with the security of the revenue, Ib. 5712---Advantage of licences to the consumer; difference of price at which those favoured with licences can be. supplied, lb. 5713-5723-------------------------------------------Licensing tobacco sales prevents, to a certain extent, smuggling ; the Government officers knowing into whose hands the tobacco passes, Ib. 5^28--------------------------------------------------------------There is a Bill now before Parliament abolishing the licence system in all cases ‘ except tobacco and spirits, Ib. ‘ Manilla MAN MAU 629 Report, 1844—continued. Manilla Cheroots. Have supplied the place of Chinsurahs, Rippon 1416-1418----Price of Manilla cheroots, Rippon and Procter 1426-1428* 1455-1457--------------------Extensive smuggling going on in this description of cheroot, lb. 1429, 1430. 1434-1436. 1453, 1454. 1464 -----------------------------------------------------------------------------Imitation of Manilla cheroots manufactured in this country; the imitation is not successful, lb. 1431-1433* 1439* 1458-1463-----------------------------------Very few British made Manillas are sold, lb. 1442-1445----------------------------------------------------------Instances of smuggling transactions in this article, Davis 2628 —Evidence relative to particlar cases of smuggling in Manilla cheroots, B. 2900, 2901. 2905-2972--------------------------------------------------------------Usual mode of packing Manilla cheroots ; size of boxes, and cases; number and weight of cheroots in each ; price as smuggled ; value, duty paid, lb. 2910-2916-------------------------------------------------------------------------Some persons passed 20.000 lbs. of Manilla cheroots last year, Hodgson 6030 -----------------------------------------------------------------------------The same system could not now be managed, as the Custom-house are more particular, lb. 6034. Manufactured Tobacco. Increase per cent, in the weight of tobacco manufactured for sale; difference in the manufacture of roll and shag tobacco,Wharam 923-942---Loss accruing to the manufacturerat present, Zb. 952-966--------------------------It is not more easy to smuggle manufactured than unmanufactured tobacco, Davis 2708-2711-------------------Great increase in the quantity of manufactured tobacco imported of late years; places to which the manufactured tobacco is sent, Northcott 7697-7 700--------------------------At present there is no protection against the smuggling of manufactured tobacco, and very little against the smuggling of leaf tobacco, Harvey 4889.--See also Drawback. Smuggling, 3. Manufacturers. Whether the reduction of the duty to 1 s. would call a number of small manufacturers into existence, Lloyd 274-286------Many of the most respectable tobacco manufacturers are anxious to put an end to smuggling, Dean 4738-------The fair trader suffers more by restrictions than the smuggler, lb. 4788--------------The loss of trade is to be attributed to the want of protection against smuggling and adulteration, Harvey 4936 ——Because manufacturers have no chance against smuggling and adulteration, the trade is at that low ebb that no honest man can carry it on without losing money, Id.4941 —Respectable manufacturers are undersold ; travellers visit towns and return without orders; they meet with cheaper prices than will remunerate in all directions, lb. 5034 -----------------------------------------------------------------------There is not so much smuggled as asserted, but enough to destroy the profit of the manufacturer, lb. 5056. Manufacturers are in league with smugglers, Watsoji and Davis 5574---If the manufacturers gave assistance it would assist in detections; but they give constant information after the fact, lb. 5635---------------------------------------Many manufacturers have stated that unless the duty be reduced, they will not be able to carry on their business legally; Mr. Von der Heyde stated he was losing money daily, lb. 5639--------------------------General impression among manufacturers, that either the duty must be reduced or a return must be had to the permit and survey system, lb. 5641---------------------------------------------The honest manufacturer has been very much injured both by smuggling and adulteration, Wood and Steele 8206. 8210-8219------Return of the number of manufacturers of tobacco and snuff in the United Kingdom in 1843; distinguishing the number in England, Scotland and Ireland, in classes, and the rate paid for the licences of each class, App. 564. See also Adulteration. Excise Surveys. Markets. If the duty were reduced to 15. England would become more the mart for tobacco than it is now, Hodgson 6127-6133-----London was formerly more an entrepot for tobacco than at present; explanation as to the way in which, if the duty on unstripped tobacco were reduced, it would become so again, Scholey 6841-6857. See also Differential Duties. France. Masters of Vessels. 'Masters should be punished when crews smuggle, Hornby 5897. Maury, William. (Analysis of his Evidence.)—Importer of tobacco, residing at Liverpool, appearing on behalf of the American Chamber of Commerce, 1633-1635. 1642----------- Association of importers of tobacco organized in Liverpool about 20 years ago, to suppress smuggling, 1636-----------------------------------------------------------Representations made by the American Chamber of Commerce to the Government, upon the subject of the tobacco duties, in 1842 ; copy put in and explained, 163 7-1649---------------------------------------------------Other papers and statements put in, 1649, 1650. [Second Examination.]—Injury sustained by fair dealers from the smuggling and adulteration of tobacco, 1651--Case of a manufacturer near Liverpool who lost 700 Z. in one yearby dealing honestly, 1651-1654---Great increase of adulteration within the last six months, 1655-1657------------------Recent case at Liverpool in which a manufacturer has given up business because he cannot carry it on without adulteration, 1658-1661. 1667 ------------------------------------------------------------------------------Manufacturers once adulterated to the extent of two-thirds; since Mr. Goulburn’s Act they have used water only, until within the last 12 months, 1662-1665-----The recent prosecutions of the Excise have diminished adulteration and raised prices, 1665, 1666--------------------------------------------------------------------------Information received by witness from smugglers and others, 1670-1676. Statement of the proceedings in smuggling a cargo of tobacco to Ireland ; various items of cost; collusive seizures ; bribes to coast guard, &c.; bringing up the price of tobacco when landed to 8W, per lb., 1677-1687 Letter from an Irish merchant read concerning 0.38. 4 m 2 the Digitized by GOOQ1C 630 MAU MOS Report, 1844—continued Maury, William. (Analysis of his Evidence)—continued. the smuggling of tobacco into Ireland, 1688-1693—Collusion between the smuggler and the captain of the revenue cutter, on the coast of Ireland, to effect a landing, 16941704-----The tobacco is landed in bales, which are carried inland by 500 or 600 men, or even 1,000 if necessary, none of whom will ever give evidence, 1705-Recent prosecution of Mr. Henderson Black, of Belfast; fines were only levied upon some farmers on whose property the tobacco was found, 1713-1716--------------------High private character of the person chiefly engaged in smuggling tobacco in the north of Ireland, and respect in which he is held, 1717-1723----------------------------------------There must be collusion with the revenue officers when seizures are made of decoy bales of tobacco ; mode in which it is accomplished, 1724-1729----------------------------------------------------------In Ireland public feeling is decidedly in favour of the smuggler, 1730, 1731---------------------------------------------------------------Case of a vessel being seized in the river near Waterford, apparently laden with salt, but having 900 bales of tobacco from Walcheren, 1732-1739. Quantities of stalks brought into Liverpool from Ireland, into which country they have been smuggled; how smuggled stalks can be distinguished, 1740-1750-------Some years since there was a company at New York for smuggling tobacco into Ireland, 1751-1756---------------------------------------------------------------Information received from a captain of a smuggling vessel as to the friendly reception and encouragement offered him in Ireland by the magistrates and gentry, 1756-1758-------------------------------------------------------------The high duty on tobacco is made an excuse for smuggling in England, 1759, 1760-----------------------------------------------------------If smuggling were put down by a reduction of duty, witness would sell 3,000 hogsheads of tobacco a year instead of 1,000; 1761-1765------The tobacco is generally imported first from Holland and Belgium, where it is divided into bales of 60 lbs. and sold to the wholesale smuggler, who brings it to Ireland, 1766, 1767--------------------------------------------------------------------------When the duty upon tobacco was lowered from 4 s. to 3s., the smuggling company at New York gave up their operations, 1768-1771--------------------------When witness takes tobacco from Liverpool to Ireland, it goes under bond, 1772-1775--------------Manner in which smuggling is effected from Liverpool to Ireland ; case of the “ Two Sisters,” 1776-1782 — - Common practice of packing up tobacco concealed with other things and consigned to merchants above all suspicion, with instructions to forward the bales or packages, 1783-1787. [Third Examination.]—Reasons for witness’s belief that smuggling tobacco has much increased of late years at Liverpool, 1788-1796-----Within the last few years the regular tobacco trade has not suffered more than other branches of trade, 1797-1800 ----------------------------------------------------Numerous convictions at Liverpool; there is scarcely a vessel that does not land tobacco, 1800---------------------------------------There is no increase of the legitimate consumption of tobacco adequate to the increase of population, 1801-----------The consumption of tobacco has greatly increased, but the consumption of legitimately imported tobacco has not increased, 18021814------------------------------------------------Credit to be attached to the evidence of A. B., 1815-1820-Examination as to the supposed extent to which smuggling and adulteration are carried on at Liverpool, 1821-1833-------------------------------------------------------Smuggling would be entirely put down if the duty were reduced to is. per lb.; calculations in proof of this, 1834-1840--------------The consumption of duty-paid tobacco would be trebled at a is. duty; facts and calculations in support of this assertion; population and rate of consumption per head in the principal countries of Europe, 1841-1852-----------------------------------------------------Amongst the poorer classes in this country tobacco is used as much as abroad, and in three years the revenue would recover itself, at a duty of 1 5., 1853-1872-------------------------------------------------------------The smuggler’s profit would be too small to encourage him, at that duty, 1873-1876-------------------------------------------------------Price of tobacco in Holland, Belgium and America, 1877-1880. Mechanical Analysis. See Analysis of Tobacco, 1. Microscope, The. Microscopic power might be brought into use, so as to increase the power of detection of adulteration, Dr. Reid 8502-8506------Result of examination of specimens of shag tobacco by the microscope, Dr. Ure 8552-8568---------.There are no mechanical means which could be devised of cutting tobacco so finely as to render it unfit for microscopic observation, Lindley 8644-8646-------------------‘The present adulteration is easily to be detected by the microscope, though it is difficult to divide the compound parts of such adulteration, lb. 8649-8675. 8680-8691. Mineral Substances. If mineral substances are used for adulteration, they are easily detected, Harvey 4839. Moist Sugar. Tobacco is adulterated with moist sugar, Lundy 4390. Molasses. Molasses are used in the adulteration of tobacco, G. 6204. Moss. Moss is one of the principal articles that is found in the adulteration of tobacco, G. Phillips 7911. NAP NIC 631 Report, 1844—continued. N. Naples. Estimate of the quantity of tobacco grown in Naples, extracted from papers laid before the Congress of the United States in 1841, App. 582. Negro-head : 1. How far British Negro-head is distinguishable from Foreign. 2. Adulteration of it an Improvement. 3. Evidence as to the Smuggling carried on in it. 1. How far British Negro-head is distinguishable from Foreign: Negro-head is better made abroad than it is in this country, Wills 43—--—In almost all seaport towns the smuggled negro-head almost prohibits the consumption of the home manufactured article, Huxley 50-55-------It comes to London in large tubs, and is sold openly in the shops, lb. 55-57-----------Manufacturers and excise officers could distinguish it from British, lb. 58-63--------------The consumer knows it by the flavour, and the retailer must know it before he buys it, lb. 64-70---------How far British and foreign negro-head are distinguishable, Huxley, Anstie, and Lloyd 126-143-----It is difficult to distinguish adulterated negro-head from foreign, Lloyd 157------------Difficulty of distinguishing British negro-head from foreign, lb. 627-629-----------------Further evidence as to the distinction between British and foreign negro-head, Anstie arid Lloyd 764—775-There is no difficulty in distinguishing foreign negro-head from English, C. 3371---A great deal of negro-head is made in England, lb. 3372. 2. Adulteration of it an Improvement: The preference shown for foreign negro-head is caused by the adulteration, which the Excise laws in this country will not allow, Lloyd 96-98-------When adulteration was permitted, witness had a large sale, lb. 99, 100--------------The article properly adulterated is preferred, lb. 104---------------------------------------The foreign negro-head is made more palatable by sugar or molasses and liquorice, lb. 118-121----------------------It is preferred not only on account of its adulteration, but because it lias been gathered fresh, Anstie 124, 125-In the case of foreign negro-head, there is no further adulteration than that which improves the quality, Lloyd 753-755----------------------------------------------------If the adulteration of it were allowed to the manufacturer in this country, it could be made nearly equal to the American, lb. 753-755-------An adulteration with saccharine matter to the extent of five per cent, would be an improvement, lb. 157-161. 3. Evidence as to the Smuggling carried on in it: The smuggled negro-head comes into competition with roll tobacco, Lloyd 21-28-------- Offer of smuggled negro-head to witness personally, Anstie 38, 39—Large quantities of it are retailed in the small seaports at the price of roll tobacco, Wills 40-------Duty upon it, its price and quality; reasons for believing it to be smuggled, lb. 44-49---- All the negro-head may be taken as smuggled, as the high duty upon it is never paid, Wills, Huxley, and Lloyd 71-86--------------------------------------------------------The high duty was imposed to protect the British manufacturer, Lloyd 87, 88------------------------------------------------------------Nine out of JO of the dealers in the article of negrohead sell foreign negro-head only ; reason of this, Huxley 763------------------------Considerable extent to which smuggled ; price at which sold, Rippon 1392-1394-----------------------------Witness has purchased plenty of negro-head that has been sent over in the shape of cheese and twelfth-cake, C. 33 46-335 8.-----------------------------------------------------------------------See also Portsmouth. Ratcliffe Highway. New Orleans. Present low price of common tobacco at New Orleans, Watson and Davis 557^ New York. Company established at, for smuggling tobacco into Ireland, Maury 1751-1756-------When the duty was lowered from 4 s. to 35., the smuggling company gave up their operations, lb. 1768-1771. Newcastle-upon-Tyne. Copy of petition of manufacturers of tobacco in Newcastle-upon-Tyne, Harvey 4813. Newport (Monmouth). Landing of a quantity of stalk tobacco at, shipped from Jersey, Davis 2658, 2659------Quantities of tobacco shipped from the Channel Islands and landed at Newport in Wales, E. 3793. Nicotine. Nicotine is the article which gives the peculiar character to tobacco distinct from other vegetable leaves, Graham 7101-7103------It has not been ascertained whether there is a different quantity of nicotine in different qualities of tobacco, R. Phillips 7570-7574. ----------------------------------------------Evidence as to the introduction of nicotine into tobacco; character which it gives to tobacco, lb. 7672-7677---------------------Witness has never extracted any nicotine from tobacco; it is stated to be in it, but witness is not aware of the fact, G. Phillips 7964*, 7965- Nicotine is the peculiar principle of tobacco, but there is a great variety in the proportion, Dr. Reid 8496-8500. °‘38« 4 m 3 Nitrate Digitized by GooQle 632 NIT PEN Report, 1844—continued. Nitrate of Potash. Nitrate of potash is one of the principal articles that are found in the adulteration of tobacco, G. Phillips 7910. Northcott, James. (Analysis of his Evidence.)—Warehouse-keeper of the tobacco warehouse in the London Dock; has been superintendent for about 25 years, 7690, 7691 -------In the course of witness’s duty, he has become acquainted with the different kinds of tobacco that are imported, 7692----Change that has taken place in the proportion of importation of different kinds of tobacco, '7692-7696--Great increase in the quantity of manufactured tobacco imported of late years; places to which the manufactured tobacco is sent, 7697-7700--------------------------------Great increase which has taken place in the importation of strips from America, as compared with leaf tobacco; proportion of the American tobacco which comes stripped, 7701-7705-------------------There is a saving of duty on the stripped tobacco, as it is usually drier, and consequently weighs lighter; whether there are any means of checking this evasion of the duty, 7706-7711. 7718-7742. Seized tobacco is not burnt now ; it is sold; it is sent to the Queen’s warehouse in Thames-street, put up to public sale, and all that will not fetch the duty is burnt in the kiln at the tobacco warehouse of the London Dock, 7712-7717-----There is not much tobacco exported from the London Dock warehouses for continental consumption; this may be accounted for in some instances from the tobacco coming stripped ; there is not a sufficient assortment for general foreign demand, 7743~7755« Northumberland. Evidence relative to smuggling transactions on the coast of Northumberland, A 2811-2820. P. Packages. The packages in which tobacco is imported should be destroyed when taken from the Custom-house, Watson and Davis 5534. Penalties: 1. Operation of the present Penalties against Adulteration and Smuggling. 2. Alterations and Improvements suggested. 3. Papers laid before the Committee. 1. Operation of the present Penalties against Adulteration and Smuggling: Penalties ought to be enforced to the full extent, Wharam and Wood 974 Operation of the existing penalties against adulteration and smuggling, Procter 1593-Personal in Wen of pecuniary penalties the only effective check, Rippon and Procter 1593-1624- Power of magistrates to mitigate penalties has tended to increase smuggling, Sparshott 5955- 2. Alterations and Improvements suggested: The alteration of existing penalties from pecuniary to personal recommended, Procter 1532-----Pecuniary penalties are looked upon as a mere matter of profit and loss, lb. ---------It would not be prudent to remove the penalty of 10 Z. upon officers searching people without good grounds, Walker 2069-2071---------In cases where penalties are inflicted, they should be rigorously carried out; through the Treasury the fines and imprisonment are remitted, Hornby 5896---------------------In no case should penalties be mitigated, or vessels be restored when confiscated, Sparshott 5956----Increasing the penalties would drive it into other channels, G. 6392----------------If the penalties were increased, it would have a beneficial effect towards the prevention of smuggling, Fogg 6583-6587------ Whether a small amount of penalties would be found to operate beneficially, Walford 66 58-6660. 6669-6674. 6691-------------------------------------------------------Witness’s plan would be not to inflict penalties if it could be helped, but to have a series of preventive checks, to be enforced by a very severe punishment; the Board of Excise should exercise their discretion; if this power is not exercised properly, there is an appeal to the Lords of the Treasury, Wood and Steele 8172-8185. 3. Papers laid before the Committee: Abstract of various penalties to which manufacturers of tobacco and snuff were liable under the 29th Geo. 3, c. 68, App. 581. See also Adulteration, 1. Coast Guard, I. Compromises. Excise Surveys, 1. Hull. Prosecutions. Permits: Digitized by VnOOQle PER PET 633 Report, 1844—continued. Permits : 1. Generally. 2. Evidence as to the Permit System being of no use in preventing Smuggling or Adulteration. 3. Opinions in favour of the System. 4. Papers laid before the Committee. 1. Generally: Sale of permits formerly ; 6 d. per lb. was a common price to sell what was termed credit, Currey, Von der Heyde, and Hatfield 2537. 2542------Sale of permits to illicit manufacturers under the Excise survey; how effected, Davis 2740-2743-------No permit is required on landing cheroots, B. 2928, 2929-----------------------------Permits are necessary with leaf tobacco, lb. 2983. 3037----------------------------------------------------Permits are granted at the Custom-house, lb. 3038- There is no difference between the Excise permit and the Customs permit, lb. 2. Evidence as io the Permit System being of no use in preventing Smuggling or Adulteration: Inequality in the quantity of tobacco permitted and the quantity imported; explanation of this inequality, Lloyd 680. 683-687-----The system of permits is open to the most extensive frauds; this is without remedy, lb. 688-705-------Grounds upon which the Commissioners of Excise Inquiry, in 1834, strongly recommended the abolition of the permit and survey system, lb. 7 2 7-730 The system had been in existence 44 years, and had been found ineffectual, lb. 729---------------------Renewing that law would not be efficient, nor could any new law be made efficient during the existence of so high a duty, lb. 731-734- One reason why the present system of permit and survey is ineffectual, is, the great temptation to which the officers themselves are exposed, Anstie 762---Discontinuance of the system of permits ; they materially prevented the dishonest manufacturer carrying out his trade, but were undeniably of no use in preventing smuggling, Currie, Von der Heyde, and Hatfield 2 530-2540-----------------------------------------------The renewal of the permit system would have no effect in preventing smuggling or adulteration, lb. 2541-2550-------------------Permits and certificates only assisted the smuggler, C. 3373----------------------------------------General evidence as to the system of permits; they were of very little use as a check against the manufacturer receiving any tobacco into his stock, or sending any out, Wood and Steele 8052-8070--------------How far they acted as a check on the retail shop, lb. 8071-8074-------------------------------Witness never considered the regulations as any check either against adulteration or smuggling, lb. 8075. 3. Opinions in favour of the System : Check the permit system would give to the sale of smuggled manufactured tobacco, Carrick 846----Permits and certificates, with a proper control over the stocks of manufacturers and dealers, are a great protection, Harvey 4886----The renewal of the permit and survey system, as existing before Mr. Goulburn’s Act, would be the most efficient check against smuggling, lb. 4934, 4935-----------------Survey and permits should be re-introduced, and it would pay Government not to allow any manufacturing process to go on without an officer being present during the whole working hours, lb. 4945, 4946. The convictions for smuggling manufactured tobacco would greatly increase, if the restrictions taken off were re-imposed in the permit and survey system, Watson and Davis 5524, 5525------Permits were formerly, and are now, often used to convey smuggled goods, lb. 5626-5628---Advantages which would be derived by a more extensive use of permits, lb. 5631-The advantages of the old law were, the permit system, the debit and credit account, and the weighing, Hodgson 5965------The discontinuance of these arrangements has led to great smuggling and adulteration, lb. 5967. 4. Papers laid before the Committee: Account of the number of pounds weight of cut, shag, and roll tobacco, segars, rappee, Scotch, and brown snuff respectively, sent out by permit or certificate by the manufacturers in the United Kingdom in the year 1839, an(‘ UP t0 the year 1840; distinguishing the quantities under each denomination for England, Scotland, and Ireland, App. 565-----General order issued from the Excise-office, dated 21st July 1840, with respect to the system of permits, lb. 585. See also Adulteration, 5. Receiving Houses. Survey. Petitions to the House of Commons. Many whose names are appended to petitions to the House of Commons are notorious smugglers, Watson and Davis 5369-5376. 5378------------ Petition of Messrs. Ricketts and others, manufacturers of tobacco and snuff, praying a reduction of the duty on tobacco and snuff to 1 s. per lb., and advancing facts in support thereof, App. 491----------------------------------------------------------------Petition of Messrs. Crofton and Rippons, and others, to the same effect, lb. 492. 0.38. 4 m 4 Phillips, Digitized by booQle 634 PHI PHI Report, 1844—continued. Phillips, George. (Analysis of his Evidence.)—Examiner in the Excise; the duties are various, but witness has been employed chemically; has taught himself the principles of chemistry in order to make detections ; witness generally works alone, 7767-7771. 7773, 7774-------Was employed at Gainsborough, Liverpool and Manchester, in examining the specimens supposed to be adulterated in the different seizures and trials which took place, 7772-7775, 7776-------Witness was associated with Mr. Richard Phillips and Professor Graham, in making inquiries into the 12 samples submitted to them by the Committee; witness worked with Mr. Richard Phillips, and at his laboratory, 7777-7779 -----------------------------Time occupied in making the experiments, 7780, 7781-Witness signed the report; concurs in the results which have been given, 7782, 7783—Application made for the leaf from which the sample was made ; objection to this proposal ; importance, in any analysis, of having the leaf from which the sample is made, 7783-7786. Process by which witness has conducted the analysis generally; mode in which various experiments on different descriptions of tobacco have been made by witness, and results, 7787-7853----Witness could very readily distinguish the fibre of tobacco from the fibre of any other plant; statement as to which is the distinguishing mark, 7854-7860 ----------------------The characteristics of the leaf can be readily discovered, even after it has been minutely cut up and subjected to moisture and pressure, and coloured, 7859, 7860--- Witness would say that there was no difficulty in distinguishing between the potato stem and the tobacco stem, 7861-7866-----------------------------------------------Foxglove is essentially different from tobacco in character, 7867-----------------------------------------------------------------The horse-shoe shape in the transverse section of the stalk is peculiar to tobacco alone, 7868----------------------------------------------------All shag tobacco contains a certain portion of dust; all above one per cent, witness would consider adulteration; this might be detected both by chemical and mechanical means, 7870, 7871. Mode in which witness obtains saline matter from tobacco, 7876-7884--------No other ingredients besides the silica and carbonate of lime and potash are discovered by witness’s mode, 7885-7889------------------------------------------------------------If the leaf be kept away from witness, tobacco might be adulterated to the extent of four per cent, so that he could not by any possibility detect it by chemical analysis, 7890-7893-----------------------------------------------Course recommended, by the adoption of which the adulteration of tobacco could be detected, 7894, 7895. 7912-7919-----------The quantity of soluble extract is the best test of adulteration in tobacco, 7 896-7909 The principal articles found in adulterated tobacco are nitrate of potash, and sugar in some of its forms, and moss, 7910, 7911------------------------------------------------Witness’s analysis depends upon having the pure leaf as a standard from which to judge, 7920-792 2------------------------------Mode in which the presence of saline matter is detected, 7923-7925---And of sugar, 7926-7945. Alcohol cannot be produced from any other article but sugar, 7946-7963-----------In witness’s experiments he has never seen anything which approaches tobacco in shape,. 7964-----------------------------------------------------------------------------Witness has never extracted any nicotine from tobacco; it is stated to be in it, but witness is not aware of the fact, 7964*, 7965--------------------------------Further evidence as to the process by which the samples submitted to witness were tried, and as to the ingredients which were found in them, 7966-7990----------------------------------------------------If the manufacturers of tobacco are to be subject to various chemical examinations, it might be done at some central office, to which samples might be sent, or a travelling chemist might go round the country; two chemists would be sufficient for the whole country, Scotland and Ireland included, 79918001. The most secure way of detecting adulteration, would be to compel the manufacturer to send a sample of every operation to the Excise, he being made responsible for that being the article out of which the operation was to proceed ; mode in which this might be practically arranged, 8002-8018----The science of adulteration is increasing every day, it therefore becomes more difficult to discover it, 8019-8022--Course pursued by the Board of Excise when witness reports tobacco to be adulterated, 8023-8026--- Witness is perfectly satisfied that genuine tobacco does not contain any saccharine matter; the production of alcohol from tobacco is conclusive as to the presence of sugar, 80 2 7-8030----It is very much in the power of the trade to give facilities to the Excise for the purpose of detecting adulteration, 8031-8034. Phillips, Richard. (Analysis of his Evidence).—Chemist and curator to the Museum of Economic Geology; has been practising as chemist upwards of 40 years; has for several years past been employed to analyse samples of tobacco alleged to be adulterated, 7488-7491--------Witness agreed with Professor Graham and Mr. George Phillips in a report on specimens given by the Excise Board, and sent from the Committee to be examined; mode in which the experiments were made, 7492-7505---------Way in which the presence of any vegetable leaf mixed with tobacco may be distinguished; some of the elements which give a peculiar character to the plant, may be discovered by chemical means, 7508-7510-----------------------------------------------In the analysis made for the Committee, only mechanical tests have been used, 7511, 7512. There is a decided difference in the amount of fibre of different kinds of tobacco; there is a difference between the stalks and the leaf; there is the greatest quantity of ligneous Digitized by VnOOQle PH I PRE 635 Report, 1844—continued. Phillips, Richard. (Analysis of his Evidence)—continued. ligneous fibre in the stalk, 7513-7516-Way in which the analysis is proceeded with, so as to enable a comparison to be drawn between the suspected article and ihe pure, 7517, el seq.——Peculiarities in the fibre of the tobacco leaf, which, with the assistance of the microscope, enable it to be distinguished from all other leaves; doubt as to whether the fibre of tobacco leaves could be distinguished from the fibre of other leaves by chemical analysis, 7524-7530--------Considerable proportion of earthy matter in tobacco; nature of this earthy matter, 7531-7535. In the adulterated tobacco which witness has examined he has hardly ever found anything but sugar; mode in which the presence and quantity of sugar in tobacco is ascertained; different kinds of sugar with which it is mixed ; sugar-of-milk is sometimes used, 7536-7558. 7561-7564------Genuine tobacco does not contain saccharine matter, 7559, 756°----------------------It has not been ascertained whether there is a different quantity* of nicotine in different qualities of tobacco, 7570-7574 The detection of alkaline and saline matters in tobacco is very difficult, 7575-7581 Great difference in the quantity of earthy matter in tobacco between one sample and another, 7583. 7588-7.592--------- Further evidence as to the adulteration of tobacco with sugar, 7593, ef seq.---------Evidence generally upon the analysis of the various specimens submitted to witness; per centage of loaf bread, rhubarb leaves, foxglove, sand, sugar stalks, &c. in the different specimens, 7607-7642. In the examinations which witness has made, adulteration by vegetable means has been detected principally by mechanical means; and saccharine matter, by solution, fermentation and distillation, 7643. 7660-7664-----Difficulty of detecting many ingredients by which tobacco may be adulterated, without a careful and elaborate analysis, and a thorough chemical knowledge derived from examinations on a large scale; ingredients enumerated which were put into the specimens forwarded to witness, and which were not detected by him, 7644-7659. 7683-7689-----Difficulty of delecting adulteration in snuff, 7665-7671---------------------------Evidence as to the introduction of nicotine into tobacco; character which it gives to the tobacco, 7672-7677---Witness has never found any substances but sand and sugar in the seized samples which he has analysed, 7678-7682. Poland. Estimate of the quantity of tobacco grown in Poland, extracted from papers laid before the Congress of the United States in 1841, App. 582. Poorer Classes. Amongst the poorer classes in this country, tobacco is used as much as abroad ; and in three years the revenue would recover itself at a duty of 1 s., Maury 1853-1872---------The high price of tobacco puts the consumption out of the reach of the bulk of the poorer classes, especially in Ireland, Currey,Von der Heyde, and Hatfield, 2514-2516--------------The consumption is not much affected by the slate of the working classes in England, but is in Ireland ; preference given by the poor man to tobacco over food, lb. 2556-2 562----The poorer classes suffer most from adulteration, lb. 2563-2565------ The consumption would increase if the poor could obtain it at a cheaper rate, Davis 2754-----------------------------------------------------------------------------------Fifteen-sixteenths of the tobacco used in England is consumed by the poorer classes, lb. 2755-2759-----------------------------------------------------------------All the labouring population smoke ; and in Ireland the women also, Scholey 4668.--------------------------------------------------------------See also Lower Classes. Working Classes. Population. There is no increase of the legitimate consumption of tobacco adequate to the increase of population, Maury 1801. Portsmouth. Common practice of selling smuggled Negro-head at Portsmouth, Anstie 123. Pat ash. See Analysis of Tobacco, 3. Potato. Witness would say there was no difficulty, in any analysis, of distinguishing between the potato stem and the tobacco stem, G. Phillips 7861-7 866. Potato Starch. Potato starch is much used for adulteration, Lundy 4390. Poultry Baskets. Introduction of tobacco stalks made into baskets for containing the poultry brought to this country, Davis 2645—-Witness has known tobacco smuggled in poultry baskets, E. 3862. Premiums. See Informers. 0.38. 4N Price Digitized by Google 1 636 P R I P R I Report, 1844—continued. Price of Tobacco : 1. Generally. 2. Effect of Smuggling and Adulteration upon the Price. 3. Probable Effect of the Reduction of Duty to 1 s. 1. Generally: Retail price of tobacco; duty and cost distinguished, Lloyd 162, 163----Price of manufactured tobacco under the present and former Acts, Carrick 835-837—Price of tobacco in an unmanufactured and manufactured state; loss accruing to the manufacturer from the present prices, Wharam 923, 924-927-----------------------Prices of common and fine roll tobacco, lb. 940-942------------------------------------------------No difference exists in the prices of tobacco in London, Leeds and Liverpool, Wood 950, 951---------------------------------------Complaints made by the shopkeepers, of the prices charged by the fair dealer, Rippon 1395, 1396---------------------Prices of home-made best cigars and of foreign cigars, Zb. 1420-1425------------------------------Cost of tobacco, including freight and all charges, exclusive of duty, Maury’s Ev. p. 96------------------------The price of British manufactured tobacco varies from 3 5. to 3 s. 6 d., Currey, Von der Heyde, and Hatfield 2469. Prices of different kinds of tobacco in the Channel Islands, such as Negro-head, Cavendish, and shag; price of cigars, E. 3909-3914--Tobacco now generally selling at 3s. 2d., which cannot leave the manufactory fairly for less than 3 s. 1 d., Hodgson 5984------------------------------------------------At present the prices are such that an honest dealer cannot carry on his business, lb. 5989-5993---------------------------------Evidence generally as to the lowest price at which tobacco can be sold with a profit to the manufacturer, G. 6371-6379----Comparative statement, showing the prices at which the poorer class can obtain tobacco and snuff in this country and in Fiance, Scholey 6778-6791 ; 6807, 6808--------------Statement showing the comparative prices, wholesale and retail, of tobacco and snuff'in England and France (referred to in Questions 6807 and 6808), App. 526. 2. Effect of Smuggling and Adulteration on the Price : Adulteration makes the article cheaper to the purchaser by reason of competition, Lloyd 164-170-----Present price of smuggled tobacco, Carrick 855---Prices have receded in consequence of the loose method of carrying out the present law, Wharam 965----------------------------------------------------------------Price per pound of smuggled leaf tobacco ; price at which sold in a manufactured state, A. B. 1083-1094---------------------------------------Diminution of price consequent upon smuggling and adulteration, Currey, Von der Heyde, and Hatfield 2 344-2 34 7 Lowest price of adulterated tobacco, Zb. 2351------------------------------------------And of smuggled tobacco, lb. 2357-Lowest price of tobacco under Mr. Baring’s Act, lb. 2377---------------------------The price of tobacco is far below what tobacco legally obtained can be sold for, Scholey 4 4 0 2 During 184 0 and 1841 witness was not engaged in smuggling transactions ; adulteration was then allowed, and witness could then compete with others ; during the time adulteration was allowed tobacco was selling at nearly the same price that it is now, G. 6243-6255.6258,6259. 6261-6264----------------------------------------------------------Witness’s house have been obliged to reduce their prices to meet the competition and demand which is created by adulteration and smuggling, Foo/7191-7202. 3. Probable Effect of the Reduction of the Duty to 1 s.: Probable reduction in the price of tobacco which lowering the duty to is. would effect, Carrick 911--Price at which tobacco could be sold paying is. duty, Foot 7239; Wharam 1057-1063 *, Davis <175}. See also America. Baring’s, Mr., Act. Carrick, Mr. France. Goulburn’s, Mr., Act. High-priced Tobacco. Prosecutions, 1. Retail Dealers. Roll Tobacco. Shag Tobacco. Spain. Pritchard, Richard. (Analysis of his Evidence.)—Tobacco and snuff manufacturer in London; has been in the trade ten years; is fully acquainted with this branch of business, 6913-6915---------Large quantities of powder and similar substances are mixed with snuff; effect this has in reducing the price, 6916-6919-General price at which genuine snuff' is sold, 6920-6928----------------------------The powder used is of no use except to add to the weight of the snuff; it has no flavour, 6929-6934------------Articles generally used to adulterate snuff, 6935-6939--------------------------------------Any leaves might be put in to the extent of from 30 to 40 per cent, and would not be detected, 6940-6945---------------The high-priced snuffs are generally genuine ; the inferior articles are generally adulterated, 6946. Kinds of snuff’ principally consumed in England, 6947-6951---The principal part of the snuff is made from the stalks, 6952-6955------------------Rhubarb is the vegetable which mostly resembles tobacco; witness saw 30 hogsheads of it at Pickford’s a twelvemonth ago; it was ail sold to the London manufacturers; it was dried before it came there, 6956-6960----------------------------------------------------------Most of the snuff that is sold is adulterated; it is adulterated more in the country than in London, 6961-6963-----------------------------From the extent to which adulteration is pursued it follows that a great proportion of the snuff sold in this country does not pay duty, 6964-6976. Private Wharfs. There may be a great deal of smuggling from private wharfs as well as from vessels, Scholey 4686. Procter, Joseph. See Rippon, Abraham Crofton, &c. Prosecutions : Digitized by GOOQle PRO QUE 637 Report, 1844—continued. Prosecutions : 1. Generally. 2. Papers laid before the Committee. 1. Generally: Prosecutions instituted in Lancashire and Yorkshire; mitigation of the penalties by the magistrates, Wharam 984-987-----The recent Excise prosecutions have dimiinshed adulteration and raised prices, Maury 1665, 1666-----Information filed and verdicts given for the Crown under Mr. Baring’s Act, Currey, Von der Heyde, and Hatfield 2382, 2383-------------------------------------------------By the Return of 184 2 it appears that there were 52 8 prosecutions of Customs, and about one in 20 unmanufactured, Dean 4732--------The late prosecutions have increased the vigilance of officers, by showing the determination of Government, Harvey 5078--------------------------------------------------Rule in the cases of fines for 100 Z.; power of the magistrates to abate the penalties; grounds upon which they are abated, Walford 6607-6612-------Increase in the number of prosecutions this year in the Exchequer as compared with past years, Ih. 6632,6633--------------------------------------------------------------Annual amount of expenses incurred in witness’s office in prosecuting offences of smuggling against the law ; number of cases prosecuted ; there has been a diminution of more than one half the expense since witness has been in office, lb. 6685-6588-------------------------------------------------------------------Amount of adulteration which the Board of Excise considers worthy of punishment; cases of prosecutions, Wood and Steele 8237-8244. Witness has a prosecution against him from the Customs for smuggling, and one for adulteration from the Excise, G. 6164,6165---The Excise prosecution has been tried, and witness has been convicted in a penalty of 300 I.; has not paid the penalty; has kept out of the way, 76. 6166, 6167---------------Evidence as to witness being prosecuted by the Excise for the adulteration of snuff about 10 years ago ; the only article used was a little lime-water, the increase of weight in consequence would have been very trifling, lb. 6213-6220. 2. Papers laid before the Committee : Witness has delivered in a Return, dated 16th April 1844, stating the number of prosecutions in England, Ireland and Scotland ; all the cases have come through witness’s office as solicitor, except the cases of summary convictions before magistrates, Walford 6593, 6594------A great many of these summary convictions are included in the Return, Jb. 6595-6603---Proceedings in witness’s office in cases of detection for smuggling, lb. 6604,6605---rl he Return includes every place in the United Kingdom, lb. 6606- The Return gives, with the exception of Exchequer processes, a statement of all that have been fined or imprisoned, Jb. 6626------------------------------------------------Statement in a Return made by witness, dated gth May 1844, of prosecutions instituted in the year 1842 ; expenses incurred; duties received on the goods; penalties; compromises, lb. 662 7-6630---------------------Similar Return for the year 1843, Jb. 6631. Return of the number of persons committed to prison for smuggling, and the number committed in each year since the passing of the Act 3 & 4 Will. 4, c. 53, distinguishing the number committed and convicted in classes for smuggling tobacco, spirits, tea, silk and other articles, and the total number in each year; also of the number of persons who paid the penalties imposed, the number who compromised, and number confined in prison for smuggling in each year since the passing of the Act 3 & 4 Will. 4, c. 53, 4pp. 505 ----Retmn of the prosecutions by the Crown for breach of the laws relating to tobacco, between the 23d February 1843 and the 2 2d February 184 4, both days inclusive; distinguishing those in Great Britain from those in Ireland, specifying the precise nature of the ofl'ences chained, the amount of penalties sought, and amount recovered, &c., Jb. 544----Similar Return (by order of the Excise), lb. 557. See also Smuggling, 9. Prussia. Consumption of tobacco per head in Prussia, Maury's Ev. 96. Publicans. Quantity of tobacco brought by sailors and others, not sold to manufacturers but to publicans, Ayre 43 2 9-4336. Q. Queen of Scotland {Steamer). Seizure of the Queen of Scotland, at Hull, with four or five cwt. of tobacco on board, Ayre 4233--------She was liberated on payment of the fine by the owners, lb. 4234. 0.38. 4 * 2 Digitized by Google 638 RAC RES Report, 1844—continued. R. Rachlin, Island of, (Ireland). Encouragement to smuggling given by all parties residing on the island of Rachliu; a particular transaction adverted to, Maury 1756. Rags. Tobacco sometimes comes packed in old rags, Davis 2652. Rappee Snuff. Proportion of rappee snuff used, Lloyd 14---------Price at winch English rappee is sold, lb. 210, 211, 212. 21,5. Ratcliffe Highway. Nine out of ten of the dealers in Ratcliffe Highway sell foreign Negro-head only, the sailors would not purchase any other, Huxley 69. Receivers. System of smuggling pursued through the medium of receivers, A. B. 10801097; iM1”12^* Receiving-houses. There are regular depots to which parties carry smuggled tobacco, and these receiving-houses have greatly increased since the abolition of Excise permit^, Evans 5163, 5164--------From these receiving-houses there is no check on sale, no permit is required ; no officer can distinguish foreign from British, lb. 5168----There are receiving-houses innumerable on both sides of the river, Watson and Davis 5335. 5 408— 5411——These houses are kept by small tobacconists, lb. 5336----------------They supply dealers with brandy as well as tobacco, lb. 5416---------------------------There are receiving-houses along the Thames for receiving tobacco from ships; the quantity smuggled in that way is very trivial, Hodgson 6121-6124*------------------------------------Instances of large seizures below Gravesend, out of Indiamen, of foreign segars; particulars of these transactions, Fogg 64046417-----------------------------------------------------------------------These transactions are carried on by parlies who live entirely by smuggling; they have all receiving-houses along shore ; the profit is so great to these men they will never leave it off, lb. 6417-6427------------------------------------------Cases of seizures of tobacco at the receivinghouses, lb. 6498, 6499. See also Children. Spirits. Thames River. Regies. Total quantities of tobacco and snuff sold by the regie in France, in 1842, Scholey’s JSv. P- 352------Expenses of the r^gie to prevent smuggling, in 1842, lb. 6814-----The regies in the different countries do not prevent smuggling taking place, lb. 6837-6840* See also France. Reid, David Boswell, m.d. (Analysis of his Evidence,)—Professor of chemistry, 838^-8389—-—Has been engaged in the usual variety of analyses that are brought under the notice of professional chemists, 8390-----Has never analysed the tobacco plant in detail itself, but has analysed many mixtures for the Excise at Edinburgh, 8391-8393---------- The principal ingredient to which witness’s attention has been directed, has been common salt; it has occasionally been present in a very large proportion; it is easy of detection, 8394-8398------------------------------------------------------------------------When materials are added of a similar quality to those already in the tobacco, it is difficult to determine whether adulteration has taken place or not within certain ranges, 8398-8409-------------------------------------------------------Way in which the presence of honey or sugar may be detected in tobacco, 8410-8416. Extraneous matters enumerated which it would not be easy to detect in tobacco, 8417-----There would be no difficulty in detecting the presence of sal ammonia intobacco in an excessively minute quantity, 8418-8420--------Difficulty of forming any standard analysis by which to divide the amount of the component parts in different kinds of tobacco, 8421-8430---------------------------------The advance of chemical science increases to a great extent the facility of adulteration, but the facilities of discovery are increased in the same proportion, 84 31, 843 2-------------------------------Witness could mix tobacco with proportions of soluble and insoluble matter, to the extent of five or ten per cent., so as to defy detection ; therefore without the ingredients of the soluble and insoluble matter could be ascertained, no opinion ought to be depended upon as to the extent of the adulteration, 8433-8436------In most cases o* analysis the original and pure leaf is necessary as a standard, 8437-8443. 8448-8464------It is easier to find out that, adulteration exists than to determine the amount of it, 8444,8445. Witness is not aware that alcohol has ever been produced from pure tobacco by any process, 8446, 8447----H “’ ^ analysis witness obtains any considerable quantity of alcohol, he w’ould take it as strong presumptive evidence of the presence of sugar, 8465-84 73 Witness is not aware of anything essentially peculiar in the fibre of tobacco, 8474----------Further evidence as to the extreme difficulty of deciding positively as to the component parts by udneh tobacco has been adulterated, although adulteration may be easily detected, 84 75-8495----Nicotine is the peculiar principle of tobacco, but there is a great variety in the proportion, 8496-8500---Microscopic power might be brought into use so as to increase the power of detection, 8502-8506. Reshipments. Principal smuggling no.v carried on by reshipments at sea, Dean 4743, 4744- • * Retail RET R I P 639 Report, 1844—continued. Retail Dealers. The small dealers are the parties through whom the large proportion of tobacco reaches the consumer, Lloyd 654-----------The excise officers superintend every dealer as well as manufacturer; to make the survey efficient they must be watched night and day, Rogers 2232, 2233------------------Tobacco might be adulterated after it went to the retailer, but there would be great difficulty in doing it without the retailer being detected, Harvey 4960-------------------------------Retailers get tobacco at a lower price than manufacturers can sell it at, lb. 5037.-----------------------------See aUo Smugglings 2. Revenue, The : 1. Generally. 2. Probable Effect of a Reduction of the Duty to 1 s. upon the Revenue. 3. .Effect of Mr. Baring's Act upon it. 1. Generally: In the event of tobacco being grown in this country there would be a very great difficulty in collecting the revenue upon it, Lloyd 572-Efficient regulations imposed upon the manufacturer, and efficient custom regulations to prevent the introduction of smuggled manufactured tobacco, would sufficiently secure the revenue, lb. 669-675. 2. Probable Effect of a Reduction of the Duty to 1 s. upon the Revenue: Grounds for supposing that 1 s. duty would be an adequate protection to the revenue, Huxley and Lloyd ^33^5^ The revenue would not suffer from reducing the duty to 1 s., B. 3160; F. 4092, 4093 If the duty were reduced to is. 6d. the revenue would not suffer, but at 1 s. it would suffer much, E. 3966, 3967--The amount which would be received at is. would keep the duty to the same amount as at present, and a termination be put to smuggling, Scholey 4529---------------------The revenue would recover itself in 12 months, lb. 4532, 4533---------------------------------------Data on which witness forms this opinion, lb. 4534- If the duty were reduced to is. the whole difference of duty would be loss, Dean 4777 ----------------------------------------------------------------------------------------------------------------The revenue never would recover such a reduction of duty, Hodgson 6079- Witness would recommend the reduction of the duty to 1 s. per lb., Foot 7185-----------------------------------------------------------------------------------------------------------This would probably affect the revenue for a year, but the consumption would so much increase in consequence that the revenue would recover after about 12 months, J6. 7186-7189. 3. Effect of Mr. Baring's Act upon it: Fall in the revenue under Mr. Baring’s Act; comparison with Mr. Goulburn’s Act, Currey, Von der Heyde, and Hatfield 2390. 2395-2399. See also Adulteration, 4. Collection of Revenue. Duty on Tobacco. Excise Surveys. Shag Tobacco. Smuggling. Revenue Cruisers. The Crown cutters are too heavy and too expensive; a greater number of lighter tonnage would do the preventive service belter, Lundy 4382----------The cruisers are not rendered inefficient by being kept too far off shore ; they are more efficient by keeping over to the opposite coast, Hornby 5868-----------------------All the vessels employed as cruisers are cutters, except one brig and one steamer, lb. 5869-5871------------One more ste amer would be of essential use, lb. 5872---------------------------------------Number of cruisers under the command of Sir James Dombrain, Sparshott 5885. Revenue Officers. See Decoys. Rewards. Clause of the Act which regulates rewards to officers and men for seizures, Sparshott 5850-------The reward is not sufficient where a seizure is made by information* as the informer receives one third of the reward, 7J. 5853-------------Amount witness has received as his share of seizure s in any one year, Fogg 64 30, 6 4 31-Evidence to show that the rule laid down by the Customs for granting lewards is defective, lb. 6432-6435 -----A larger amount of reward would encourage the officers 10 make more seizures, lb. 6499-65O2. See also Custom-house Officers. Excise, The. Informers. Rhubarb Leaves. Adulteration by means of rhubarb leaves has not been carried on to a great extent under Mr. Baring’s Act, Wharam 1025-------Lt was found not 10 answer, lb. -------------------------------------------------------Extensive cultivation of rhubarb in Yorkshire and Kent, for the purpose of cutting up and mixing with tobacco, Currty, Von der Heyde, and Hatfield2^73- 242 7-2431-------- Rhubarb is the vegetable which mostly resembles tobacco ; witness saw 30 hogsheads of it at Pickford’s a twelvemonth ago; it was all sold to the London manufacturers; it was, dried before it came there, Pritchard 6956-6960----------------------------------------There are considerable points of difference by which rhubarb leaf and beech leaves can be distinguished from tobacco ; chiefly by mechanical means, Graham 7104-7106------------------------------------------The ihubarb leaf after it has undergone the manufacturing process is easily distinguishable, Lindley 8676-8679. 0.38* 4*3 Rippon^ 640 R I P R O L Report, 1844—continued. Rippon, Abraham Crofton, and Joseph Procter. (Analysis of their Evidence.)— (Mr. Rippon.) Tobacco manufacturer at 61, Bartholomew Close, City, 1367-1370----- (Air. Procter.) Tobacco manufacturer at 197, Bishopsgate-street, 1371-1373------- (Mr. Procter and Mr. Rippon.) Doubts expressed as to the smuggling being to so great an extent as has been stated, 1374-1377------------------------------------------Instances of offers of contraband tobacco being made to Mr. Rippon, 1377-1393----------------------------------------------Great extent to which negro-head is smuggled; price at which sold, 1394--Complaints made by the shopkeepers of the prices charged by the fciir dealer, 1395, 1396-Smuggling in tobacco stalks, 1397-1399——Extensive smuggling that formerly took place in Chinsurah cheroots ; after Mr. Baring’s Act, in consequence of the attention of the Excise being drawn to it, the article has gradually disappeared, 1400-1414----------Manilla cheroots have supplied the place of Chinsurahs ; seizure of 12 cwt. of these segars lately at Harwich, 1415-1418. Difficulty of distinguishing the foreign from the English Havannah segars, 1419- Prices of home-made best segars and of foreign segars, 1420-1425---------------Price of Manilla cheroots, 1426-1428. 1455-1457-------------------------------------------------Smuggling going on in those cheroots, 1429, 1430. 1434-1436. 1453, 1454. 1464----------------------------------------------------Imitation of Manilla cheroots manufactured in this country, 1431-1433.1439.1458-1463----------------------------------------------Purchase of empty segar boxes from the retail dealers for the purpose of passing home-made articles in, 1437, !43®-----------Great improvement in the manufacture of segars in this country, 1440------------------------Number of persons employed in segar making in the metropolis, 1441----------------------------------------The majority of cheroots sold in this country as Bengal are British made ; very few British made Manillas are sold, 1442-1445- Facilities for smuggling which the importing of segars in boxes enclosed in large cases has given, 1446-1452. A reduction of the duty on leaf tobacco to 1 s. would not lessen smuggling ; it would still leave a sufficient profit to induce parties to run the risk, 1465-150 7. 1531- Augmenting the duty to 4 s. would be increasing the profit of the smuggler, 1501-1505 -------------------------------------------------------------------------------Lowering the duty on segars from 95.6^. to 45., would destroy the British manufacture, 1508-1514-------------------------------------------------------------Proper protecting duty on segars, if the duty on leaf tobacco be reduced to is., 1515-1528---------------------------------------------------Probable effect of a reduction of the duty upon the consumption of tobacco, 1529-1531----------------------------------------------Suggestions for carrying out the existing law on a proper footing, 1532------------------------------------------------------Utter inefficiency of the inspections of the Excise to check adulteration; the surveys useless unless attended by chemists; proposal made by a meeting of the trade in 1842, to the Board of Excise, relative to analysis as a means of detecting adulteration, 1542-1584-----------------------------------------------Taste of the public in favour of adulterated tobacco, 1585-6-1588------------------------------------------------------------The foreign segar is decidedly preferred to the British; more foreign segars would be consumed if the duty were lower, 1589-1591--------------Adulteration by grocers is not general, 1592------------------------------------------------Operation of the existing penalties against adulteration and smuggling; personal punishment instead of fines the only check that would be effective, 1593-1624--------------------------------------------------------Frequency of smuggling on board steam-vessels; mode of prevention suggested, 1631-1632*. Rogers, John. (Analysis of his Evidence.)—Secretary to the tobacco manufacturers in the port of London, 2152-2154------Communicated to Mr. Dehany a proposition, that the chemist of the Board of Excise should analyse some samples of adulterated tobacco, which was declined by the Board, 2155-2164---The trade then submitted those samples to Mr. Garden, who could not detect an adulteration of more than two per cent.; copy of his report, 2165-2173----------------A tobacconist could not have detected any adulteration in those samples, 2174-2178-------------The Excise chemists disclaim being able to discover foreign vegetable matter, 2179, 2180---The Board of Excise would not engage in the proposed experiments, lest they should interfere with approaching trials, 21812183-----------------------------------------Adulteration took place before Mr. Baring’s Act, in 1840, but not so much as afterwards, 2184-2187---------------------The effect of that Act was to reduce prices, and to introduce 50 or 60 per cent, of foreign matter, which was very agreeable to the consumer, 2188-2190. Since Mr. Goulburn’s Act many customers have complained of the strength of the tobacco, and the price has risen, 2191, 2192--Witness’s trade has decreased in consequence of the competition of the north-country manufacturers, where tobacco is too cheap to be duty-paid, 2193-2198--------------Competition arises both from smuggled and adulterated tobacco, 2199,2200----------------If the duty were reduced to is., both smuggling and adulteration would be very much diminished, 2201-2209-----Adulteration is not prevented by the Excise, and cannot be detected, 2210-2219----It can only be prevented by an immense increase of vigilant officers present during the whole process of manufacture, 2220-2229----------------------------------------But even then retail dealers could adulterate with treacle and water, 2229-2 231-----------------------------------------The dealers, therefore, must also be watched night and day, 2232, 2233----------------------------------------------------The only effectual mode of preventing smuggling and adulteration is to reduce the duty, 2234. Rogers, Mr. Memorial, dated 29th July 1842, addressed by Mr. Rogers as secretary of the committee of tobacco and snuff manufacturers in London, to the Chancellor of the Exchequer, advancing reasons against the passing of the Tobacco Regulations Bill, App- 499- " Rott ROM S C H 641 Report, 1844—continued. Roll Tobacco. Proportion of roll tobacco used, Lloyd 14-----Roll tobacco is sold below the prime cost, lb. 17--------------------------------------Increase of weight in the manufacture of roll tobacco, R. 19 ------------------------------------------------------------Time allowed under the old law, previous to 1840, for the manufacture of roll tobacco; under the present law there is no limitation, lb. 775*—The manufacture of roll tobacco in England is not one-tenth part of the shag, Wharam 938----The greatest consumption of tobacco in Ireland is in roll tobacco, Foot 7146-7148. Roman States. Estimate of the quantity of tobacco grown in the Roman States, extracted from papers laid before the Congress of the United States in 1841, App. 582. Rotterdam. The greater part of the smuggled tobacco comes from Rotterdam and from Hamburgh, Carrick 855. 865--------A great deal of tobacco shipped to Rotterdam is reshipped in luggers, which supply the western coast of Ireland, and the north of England in a great measure, Scholey 4616. Rummages. At Liverpool, directly a ship arrives, a tide surveyor goes on board and searches it throughout, which is termed a rummage, Walker 1906, 1907-------There are two rummages, and sometimes three, in search of hidden tobacco ; once in the river and once or twice in the docks, lb. 2005-2 02 0--------------------------------In case of information or suspicion, any cask or bale of goods may be opened, probed and searched for tobacco, lb. 2021-2029 ---------------------------------------------------------------------------Whenever smuggling is detected after the rummage, inquiry is made, and if the least doubt exists as to the honesty of the officers on board, they go through a charge and are liable to be dismissed, lb. 2048-----------------------------------Those engaged in rummaging are all experienced and old officers, lb. 2049, 2050-----------------------------------Whenever a quantity of tobacco is found on board, the ship is attached; where no owner of the tobacco is found, the ship is fined, lb. 2051-2053. Runcorn. Landing of 380 bales of leaf tobacco shipped from Jersey effected at Runcorn, Davis 2666. Russia. Estimate of the quantity of tobacco grown in Russia, extracted from papers laid before the Congress of the United States in 1841, App. 582. S. Saccharine Matter. Detection is not easy where tobacco is adulterated with honey and water or treacle and water, Harvey 4840----With sugar and water or salt, tobacco might be adulterated to the extent of tour or five per cent, without doing much harm, lb. 4962---------------------------------------Witness is perfectly satisfied that genuine tobacco does not contain any saccharine matter; the production of alcohol from tobacco is conclusive as to the presence of sugar, G. Phillips 8027-8030---Way in which the presence of honey or sugar may be detected in tobacco, Dr. Reid 8410-8416-------Adulteration with saccharine matter is the ordinary mode of adulteration, Dr. Ure 8584-8586. See also Adulteration, 7. Sugar. Sailing Barges. Some tobacco is smuggled in the sailing barges ; they go into the Lea River, and take it in barges up the canal; case quoted in support of this assertion, ^56513-6517. Sal Ammonia. There would be no difficulty in detecting the presence of sal ammonia in tobacco in an excessively minute quantity, Dr. Reid 8418-8420. Salts. In all tobaccos there are salts and foreign matters, but these may vary much according to various circumstances without any adulteration, Garden 2288-2293------- The detection of alkaline and saline matters in tobacco is very difficult, R. Phillips 7575“7581---------------------------------------------------------------------------Mode in which witness obtains saline matter from tobacco, G. Phillips 7876-7884--------Mode in which the presence of saline matter is detected, lb. 7923- 7925-----The principal ingredient to which witness’s attention has been directed, has been common salt ; it has occasionally been present in a very large proportion ; it is easy of detection, Dr. Reid 8394-839 8. Sand. See Analysis of Tobacco, 3. Sardinia, Island of. Estimate of the quantity of tobacco grown in the island of Sardinia, extracted from papers laid before the Congress of the United States in 1841, App. 582. Scholey, William. (Analysis of his Evidence.)—Tobacco broker; has been a professional broker for the last 12 years, 4399, 4400------Has not been cognizant of any act of smuggling, but knows that smuggling exists to a great extent, 4401-------The price of tobacco is far below what tobacco legally obtained can be sold for, 4402-Large sales take place for the purpose of exportation, to be reimported smuggled, particularly to Rotterdam, 4404-4 406---------------------------------------------------This takes place principally in Virginia leaf, and in what is termed fancy leaf, for the manufactuie of segars, 4408 Witness has seen the tobacco 0.38. 4 m 4-purchased Digitized by GOOQlC 642 SCHOLEY. Report, 184 4—continued. Scholey, William. (Analysis of his Evidence)—continued. purchased here repacking at Flushing for smuggling, 4410----Smugglers always pay cash, taking discount, 4424-4426----------------------------Fifteen hogsheads sold a few months since, came back packed in bales with some quantities of stalks, 4430---If orders were given witness could purchase any quantity of smuggled tobacco at 2 $. 6d. per lb., 4433-4445 ------------------------------------------------------------Tdbaicco imported for consumption is principally stripped tobacco, because, from the high rate of duty, it is found advantageous to the manufacturer to pay only upon an article in as advanced a state as possible, 444 9-4451. The consequence of permission being given to import strips at the same duty as leaf is that the stalks are exported from America to the Continent, and become a great temptation to the smuggler, 4452 Impolicy of admitting strips at the same duty as leaf, 445944 6 7 The price of stalks is kept low by the quantity smuggled, 4 4 7 0 The method of stripping the tobacco, and vending it without the stalks, tends to encourage smuggling, 4473-----“"If the tobacco were imported with the stalks perfect, there would be a consumption for the whole stalks for snuff, 4479--There ought to be a discriminating duty in favour of leaf, 4483-------------------A reduction of duty would be the best means of lessening the amount of smuggling, 4494--------------That reduction of duty should be to 15. per lb., 4496-------------------------------------------Because at that rate it would not pay the smuggler, 4497-The stalks now smuggled from the Continent are those taken from the leaf in America, and if imported here in the first instance, there would be no stalks to smuggle, 4506-----------------------------------When tobacco is purchased here for smuggling purposes, it is exported to Holland; the purchasers meet the consignment there, and superintend the packing for illicit introduction, 4512. The quantity of tobacco consumed is perhaps double that upon which duty is paid, 4518----23,000,000 lbs. are consumed legally; as much illegally, 4519, 4 520----- 60,000,000 lbs. would be consumed if the duty were reduced to is., 4526-The total quantity of tobacco consumed goes on increasing, 4527----------------Witness is sure that the amount of duty which would be received at is. would keep the duty to the same amount as at present, and a termination be put to smuggling, 4529----The revenue would recover itself in twelve months, 4532, 4533--------------------Data on which witness forms this opinion, 4534---------------------------------------------------Great alteration in the trade, from there being no discriminating duty between the duty on leaf and strips, 4542-----------------------If in conjunction with a reduction of duty, there was a discriminating duty on strips, England would become a central market of Europe for tobacco, 4543-----------------------------------Purchases for the French market not made on account of the navigation laws of France, 4546, 4547-----------------The period when this country was the great depot of tobacco, was at the close of the war; the opening of navigation to other countries may have had some effect in moving the foreign supply from this maiket, 4558. Foreigners have been driven to America for their tobacco, by not having a sufficient stock here, 4561-Freight of tobacco from Englund to Belgium, 105. a hogshead, 4587-------------Freight from America to England, 37s. 6d., 4588-Insurance on tobacco from America, 40$. per cent., 4589--------------------------From New Orleans to Belgium, 4 0 5. per hogshead, 4591--------------------------------------------------Cost of warehousing and discharging alike in Liverpool and London, 4602, 4603 The French Regie used to be supplied from this country, principally by tender, 4612------------------------------------------------A great deal of the tobacco shipped to Rotterdam is reshipped in luggers, which supply the western coast of Ireland, and a great deal to the north of England, 4616-----------------------------------------------Total consumption of tobacco in France is 16,750,000 kilogrammes, the kilogramme about 2 lb., which gives 17 oz. per individual, but there is much smuggling in France, 4626---------------------------------------Great numbers of dogs are destroyed in smuggling tobacco between the Belgian and French frontier, 4634---------------There is an exportation of tobacco from this country for the purpose of fraudulent introduction into France, 4650-Consumption of Belgium about 5,000 hogsheads per year, 4651. A great quantity of the best segars are smuggled, 4657-4659-------And sometimes a description of cheroot is smuggled also, 4660 The lower orders in France have greater facilities for purchasing tobacco than the same class in England, 4666-Nearly all the labouring population of this country smoke, and in Ireland the women also, 4668-If there were a reduction of duty, the leaf would be stripped here instead of in America, and could be stripped at less expense, 4675-----------------------------------------No alteration in the mode of management would prevent smuggling; the Customs and Excise cannot exercise more vigilance; the Custom-house officers and the Coast Guard may possibly take bribes, 467 8-4 681 •■ - — There may be a great deal of smuggling from private wharfs as well as from vessels; also on the coast of Essex, by running boats up tin rivers, creeks, and canals, 4686-There is a great deal of tobacco sent to the Channel Islands, 4709----------------There is a great deal smuggled from the Channel Islands to France, 4711---------------------------Probably quantities of tobacco may be sent from Guernsey to England, 4712. [Second Examination.]—Statement showing, per department, the average quantity of tobacco consumed, per head, in France, taken from the last Compte Rendu of the Fiench administration of tobacco for the year 1842, p. 352-Examination thereupon, Gyw, etseq.-----------------------------------------------Quantities of tobacco and snuff sold in France in 1842, stating the prices, p. 352--------------------------------------------Total qua itities of tobacco and snuff sold by the Regie in 1842, lb. ----Quantity Digitized by VnOOQle S C H SEA 643 Report, 1844—continued. Schoby, William. (Analysis of his Evidence)—continued. ----Quantity of smuggled tobacco seized in France in 1842, p. 352----Examination thereupon, 6761 -6763-------------------------------------------------Amount of tobacco smuggled from Belgium into France, 67536760. 6772-6777-------------------------------------------------------A great deal is smuggled into France from Germany, 6764, 6765 ----------------------------------------------------------------------A great deal is introduced from the Swiss frontier, 6766-It is generally introduced into France from the frontiers by means of dogs; number of dogs killed from 1830 to 1840 employed in smuggling, 6767-6770-1-----------------------Comparative statement, showing the prices at which the poorer classes can obtain tobacco and snuff in this country and in France, 6778-6791.6795-6811. It is most improbable that adulteration is carried on to any extent in France, 67926794-----Expenses of the Regie to prevent smuggling in 1842; 6814----------There is no smuggling carried on from Spain into France; there is an immense quantity carried on into Spain, principally from Gibraltar and the Basque Provinces, 6815-6819-Average price at which tobacco is sold in Spain, 6820-6827---------------------Duty paid on tobacco in various countries in Europe, 682 8-6836----------------------------------------The Regies in the different countries do not prevent smuggling taking place, 6837-6840-----London was formerly 977- 0-38. 4 p 3 In Digitized by GOOQle 6fi6 WAL WAT Report, 1844—continued. Walker, Lieut. Leven Charles Frederick, r.k. (Analysis of his Evidence)—continued. In addition to the Customs and Excise, the police force of Liverpool are active in detecting smuggling, 1978-1981-----Witness has not known smuggling to any extent from the Isle of Man, 1982---------Seamen may easily escape detection if they bring very small quantities of tobacco on shore; but any suspicious circumstances are noticed, and cause a search to be made, 1983-1989----------But in the first instance all their chests have been carefully searched by the tide-surveyor, and no more than 5lbs. allowed to each man, which is collected and put under the official seal, 1989-1996-There are upwards of 17,000 sailors who may be always going on shore, but not without being liable to a search in case of suspicion, 1997-2003--------------------------The tide-surveyor gives out to the men enough of their tobacco, for their own consumption, from time to time, 2004---There are two rummages, and sometimes three, in search of hidden tobacco, once in the river, and once or twice in the docks, 2005-2020-------------------------------------In case of information or suspicion, any cask or bale of goods may be opened, probed, and searched for tobacco, 2021-2029---------------------------------------------------------------- When there is a great pressure of business, glut-men or supernumeraries are employed, who are honest and efficient men, 2030-2040. 2046, 2047-----Witness has never known of any officers conniving at smuggling; in one or two cases there have been indirect proposals or soundings, 2041-2045. Whenever smuggling is detected after the rummage, inquiry is made, and if the least doubt exists as to the honesty of the officers on board, they go through a charge, and are liable to be dismissed, 2048 Those engaged in rummaging are all experienced men and old officers, 2049, 2050---Whenever a quantity of tobacco is found on board, the ship is attached; where no owner of the tobacco is found, the ship is fined, 2051-2053------There are great facilities on board steam-vessels for hiding tobacco, and they are increasing in number; the Halifax steamers rarely escape, 2054-2068------It would not be prudent to remove the penalty of 10 7. upon officers searching people without good grounds, 2069-2071---------------------------------------------------Smuggling tobacco has diminished of late years on account of the efficiency of the coast guard, 2072-2074------------------------Smuggling may take place outside the river by speculating boats which go out in fine weather; but a cutter now cruises out as far as Point Lynas, 2075-2087----------------------------------Large quantities of tobacco could not be shipped on board a steamer if the mates did their duty, 2088, 2089. Cordial co-operation between the Customs and Excise in the prevention of smuggling, 2090----The Customs sometimes receive information from masters and mates of smuggling taking place on board their vessels, 2091, 2092----Informers receive a third part of the proceeds of a seizure, 2 093-2 095 if the proprietor were the informer, it would be termed a collusive seizure; none such have occurred, 2096,2097---------The names of the informers are never divulged, but the officers invariably give them a third of what they receive themselves for the seizure, 2098-2107-------------------------Greater encouragement should be given to informers, and public notice given of the rewards which they would receive, 2108-2111--------------------------------------------------------------A reward of one-half, publicly offered, would encourage informers, frighten smugglers, and sow disunion amongst them, 2112-2119--------------------The seizing officers should have a higher reward; they are exposed to much anxiety and obloquy, 2119-2122. Wherever there is a straight coast, and there is smuggling enough to render it necessary, there should be a coast guard, 2123-2127--None of the inferior officers of Customs are sufficiently well paid to be placed beyond the temptation of a bribe, 2128-2134- The extra-men are promoted into the higher class at every third vacancy, and it would be better if all vacancies were filled up by them, 2135-2139--------------------All the glut-men are appointed by the Customs ; the extra list by the Treasury, 2140-2142------------The extra-men are taken from the glut-men, without any favour, one in five vacancies, 2143----No ship is within the jurisdiction of the Customs until she comes close to the coast; but ships that bring cargoes are rarely engaged in smuggling to any extent, 2144, 2145----The only articles which have been seized, besides tobacco, are silks, spirits and wine, 2146-2151. [Second Examination.]—The officers of the coast guard are commissioned officers in the navy, and are above all suspicion of accepting bribes, 2 304, 2 305-The coast guard men are also a very respectable class ; but there may be individual cases of misconduct, 2306-----------------------------------------------------------------Case of a man being discharged on suspicion of taking a bribe, 2307, 2308- Strictness of the discipline in the coast guard service, 2309----------------------Particular inquiry made in first instance as to character, 2310--------------------------------------------Greater efficiency of a steam-boat for the coast guard service than the cutter at present employed ; the expense considered an objection to it, 2311-2313. Warehousing. Cost of warehousing and discharging a cargo of tobacco in Liverpool and in London, Scholey 4602, 4 603. Water. The per-centage of water used in the manufacture of tobacco would not be likely to be increased, in the event of the reduction of the duty to is., Lloyd 561-565-By the present law tobacco is mixed with nothing but water, Wharam 926--------------Largest quantity of increase from wetting tobacco during the operation of cutting, C. 3413, 3414 -------------------------------------------------------------------------------Water is absolutely necessary in the manufacture of tobacco, to produce the article that Digitized by uooQte WAT WAT 657 Report, 1844—continued. Water—continued. that is in common consumption in this country; evidence as to its greater use in this country than elsewhere, Lloyd 8 751-8 762---Further evidence as to the necessity for water being used in the manufacture of tobacco, lb. 8922-8929.--See also Snuff. Waterford. Case of a vessel being seized in the river near Waterford, apparently laden with salt, but having 900 bales of tobacco from Walcheren, Maury 1732-1739. Watermen. See Thames River. Watson, Lieutenant David H., and Colby A. Davis. (Analysis of their Evidence.)— (Mr. Wataon.) Searcher and landing waiter in the Customs, 5232-------Has lately been employed in endeavouring to detect smuggling, 5234-------------------District from Richmond to Gravesend, 5236---------------------------------------------------------------Has been 20 years in the service of the Customs, 5240----------The smuggling of tobacco not carried on now on the large scale it used to be; there are but running cargoes, 5242---------------------------------------------------------The mode in which smuggling is now carried on is by means of steamers and coasters, 5243------------------------------------------------Generally speaking, manufactured shag is smuggled, 5244-----------------------------------------------------------------------------From steamers quantities from 1 cwt. to 8 cwt. constantly smuggled, 5249----- Lately 120 lbs., in compressed parcels, was seized in a Hamburgh trader off the Custom house wharf, 5251----------------------------------------------------------------The most culpable of all parties onboard a steamer is the steward, who has an independent place, and almost controls the captain, who only navigates, 5254-----------------------------------------------------------------------------Several stewards and under-stewards have been arrested, 5 2 58-5263-Duties of tide-waiters and tide-surveyors on the arrival of vessels at Gravesend bound for London, 5264-----Locks sometimes forced; Mr. Davis made a seizure of 2 79 lbs. of cheroots by that means; man smuggling neither fined nor imprisoned, 5273-5289. Locks may be forced when goods have been seen to enter; conviction has followed seizures made under these circumstances, 5293-5297-------An inspector leaves a waiter • on board each vessel, with orders to remain on deck; and continual smuggling is carried on with boats through portholes, and from engine-rooms in steamers, 5298-5304 ---------------------------------------------------------So many opportunities occur for smuggling and so many individuals assist, that it is impossible to prevent it, 5308---------------------------Means taken to hide tobacco so good that it has not been discovered after two searches, 5317-5319------------Informers frequently give incorrect informations ; not one in four good, 5321, 532 2-Spirits, blond lace, and silks are frequently discovered, as well as tobacco, 5331-A continuous business is carried on by lumpers and sailors, who take about 6 lbs. at a time on shore, 5334. There are receiving-houses innumerable on both sides of the river, 5335-----These houses are kept by small tobacconists, 5336---------------------------------It is a well known fact that the charge for tobacco, for bringing to London, is gd. to 1 s. per lb., 5341---------------And 3d. or qd. a lb. for landing, 5345-----------------------------------------------------------------------The whole expenses on shore, including landing and receiving-houses and delivery to manufacturers, cannot be less than 15 J. or 16d. per lb., 5346-5356- (Mr. Davis.) Watermen, lightermen, and men working on board vessels, are the chief smugglers, 5357---------------------------------------------------------------------The sailors belonging to the General Steam Company are mostly bred smugglers, 5357-8-----------------------------------------------------------------Eighty-four people have been seized by the witness since 1838; all convicted, fined, or imprisoned; all return to the same occupation, 5361-5363- Smugglers maintained in prison and their families kept during imprisonment by manufacturers and tobacconists, 5364-5368---------------------------------------------Many whose names are appended to petitions to the House of Commons are notorious smugglers, 5369-5376. 5378. The aggregate quantity of small smuggling is very great in the course of the year, 5379“53$3-----The Rotterdam and Hamburgh steamers are the principal medium of smuggling, 5385--------------------------------------------------Many women and children carry on smuggling ; a woman named Gregson, in Barking Churchyard, gets a living by the trade, 5389-5396-Covers her smuggling through the assistance of respectable tobacconists, 5398-----Witness has had several women convicted with quantities of spirits under their clothes, 5400-Frequent cases of smuggling by children, boys of 16 years of age; number greatly increasing, 5403-5409 ---------------------------------------------------------------------Gangs belong to each receiving house; number of receiving houses innumerable, 5408-5411------------------------------------------------------------These receiving houses supply dealers with brandy as well as tobacco, 5416 -------------------------------------------------------------------These children from smuggling get 10 thieving, 5425. 5428-5443-Large smuggling from vessels employed on purpose, constantly going on ; manner of managing the business, 5443, 5444-----------------------------------------------Cargoes of this sort have been landed in Murcum Creek, 5 44 7-5 4 5 4 Cargoes, have been reshipped at sea and landed up the Surrey Canal, 5456. There are more smuggling transactions carried on above bridge than below, 5461-- A small effective establishment required for the purpose of breaking up this plan, 5464 —-—Hard labour as a punishment, instead of fines, would materially check this smug-glmg, 54$$---------------------------------------------------------------------An immense quantity now landed without detection, 5467---------------The restoration of excise survey would much assist, 5468——Manufacturers in league with smugglers, 5474----------------------------------------------------------------Fines of Mr. Toplis under two seizures on his premises, 547 8-5482 -------------------------------------------------------------------------------(Mr. Davis.) Immense quantities are smuggled ; not a third that enters London pays duty, 54 93, 5494---------------------------------------------------------(Mr. Watson.) Does not agree as to quantity smuggled, 5494 ——(Mr. Davis.) Has searched many shops along shore; found large quantities on premises of persons paying very little duty, 549^-^i^(Mr. Watson.) Cannot concur in the amount of smuggling supposed by Mr. Davis, from the immense quantities that are 0.38.--------------------------------------------------------------------------4 p 4; . cleared Digitized by Google 658 WAT W H A Report, 1844—continued^ Watson, Lieut. David H., and Colby A. Davis. (Analysis of their Evidence)—continued. cleared and traced to London consumption, 5502, 5503, 5504-5508-----(Mr. Watson} considers one third of the quantity consumed may be smuggled, 5510. (Mr. Watson.)—Quantity of tobacco now in the London Docks; tobacco of every description; the amount of duty would be 5,800,000/.; there is also a quantity now in St. Katherine’s Docks, 5515------To put down smuggling at present duties impossible, 5524-----------------------------The convictions in manufactured tobacco would greatly increase if the restric tions which were taken off were re-imposed, viz. the permit and survey system, 5524, 5525-----------------------------Quantities of tobacco sold below prime cost, which must proceed from smuggling or adulteration, 5526-5533-The packages in which tobacco is imported should be destroyed when taken from the custom-house, 5534-No tobacconist should be allowed to expose for sale any package which would be illegal on original importation, 5536. 5546---------------------------------------------Mode in which coasters smuggle largely from taking out a transire in London and making the shipment at Jersey, 5547, 554 8--(Mr. Davis.) Has known instances in which smuggling has been effected by transire papers, 5550.--(Mr. Watson.) All tobacco and spirits should be shipped in daylight, whether coastwise or otherwise, 556o. Reduction of duty to 1 s. would not entirely stop’ smuggling, but would have great effect, 5573--Present low price of common tobacco ai New Orleans, 5576--Does not believe there is much smuggling from America, 5579----------------------The principal smuggling is from the Continent and the Channel Islands, 5580, 5581-----------------------Smuggling might still be continued in leaf and stalk at is. per lb. duty, 5585----------------------(Mr. Davis.) Smuggling would not be put a stop to at is. duty, 558 7, 5588-------------------------------Unless the duty were lowered to ^d. the smuggling would not be stopped, 5 590-5594------------------------------(Mr. Watson.) If officers had better means of paying informers there would be more seizures, 5603------------The allowance made by the Excise should be extended to Custom-house officers, 5605------------(Mr. Davis) 5608— (Mr. Watson.) 5609------------------------------------------------------An increase should be made in the proportion to be paid to officers on all seizures, particularly small seizures, 5622-------------Permits were formerly and are now often used to convey smuggled goods, 5626-5628------------------Advantages which would be derived by a more extensive use of permits, 5631---------------------If the manufacturers gave assistance, of course it would assist in detections, but they give constant information after the fact, 5635----------------------------------------------------Many manufacturers have stated that unless the duty be reduced they will not be able to carry, on their business legally ; Mr. Von der Heyde stated he was losing money daily, 5639------------------------------------------------General impression among manufacturers, that either duty must be reduced, or a return must be had to the permit and survey system, 5641. [Second Examination.]—Evidence as to the descriptions of tobacco which have been generally seized as regards the seizures of which witness is cognizant, 6902-6912. Weighers. Pay and duties of Customs’ weigher, ^1. 2886-2889. Weight. Increase of weight in the manufacture of shag tobacco, Lloyd 15----Increase of weight in the manufacture of roll tobacco, lb. 19.-------------------------See also Adulteration, 1. Wharam, John, and Robert Horatio Wood. (Analysis of their Evidence.)—(Mr. Wharam.) Tobacco manufacturer in Liverpool, 914, 915---------(Mr. Wood.) Tobacco manufacturer in Leeds, 916-918--------------------------------------(Mr. Wharam and Mr. Wood.) Deplorable state of the trade in Liverpool, 919, 920---------------------------------Correction of the evidence of Mr. Carrick, as regards prices, 921927-------------------------------------------------Impossibility of detecting adulteration by saccharine matter to the extent of 10 or even 15 per cent., 928-932. 943-949--------------Increase per cent, in the weight of tobacco manufactured for sale; difference in the manufacture of roll and shag tobacco, 933-942 ----------------------------------------------------No difference exists in the prices of tobacco in London, Leeds, and Liverpool, 950, 951-------------------------------------------------Loss accruing to the manufacturer at present; good effect the present excise regulations had at first; tendency of a stricter enforcement of the law to improve the trade; doubts of any measures being efficient with so high a duty, 952-966--------Ineffectiveness of the present excise survey ; check the employment of chemical gentlemen in addition to the surveyors-general would give to adulteration ; the enforcement of penalties upon grocers, and more frequent surveys urged, 967-997. 1003-1007-----------------Probable effect upon adulteration of a reduction of the duty to 1 s., 998-1002. 1008--------------Extent to which extraneous matter was used when it was lawful to do so, 1009, 1010--------Gross total con- sumption of tobacco in 1843 ; reduction in the consumption since the prohibition of adulteration, 1011-1013-----Impossibility of giving protection to the manufacturer with the present high rate of duty, 1014-15-1019--------The reduction of the duty to is. would lessen the. inducement for adulteration, 1020-1022. 1051------Use of rhubarb leaves in adulteration, 1023-1025. Extent of smuggling and adulteration at present, 1026-1039-------Feeling of the honest manufacturer that an efficient survey is to be preferred to a reduction of the duty, but that nothing but a reduction of the duty to 1 s. can be effective, 1040-1054-Under a reduction of duty, Mr. Goulburn’s Act is to be preferred, 1055, 1056---------Anticipated price of tobacco with the duty at 1 s., 1057-1061---------------------------Extent to which the consumer would profit, 1062, 1063----------------------------------------------------Proportion of tobacco consumed by the working classes; great increase in the consumption the reduction of the duty would occasion, 1064-1072 ----------------------------------------------------------------------------Whether under the reduction of duty, adulteration being freely allowed, adulteration would take place to so great an extent as under Mr. Baring’s Act, 1073-1075. Wharton, Digitized by Google