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tion for the best quality of each grade Is given for January and again for October. Under "lugs," is given a similar quotation for common to good leaf, used for this purpose. Quotations for the fillers grown in that region for plugs and for cigars are also given.
[Quotations in dollars and cents for 100 pounds.]
•Furnished by Western Tobacco Journal, it reports total sales at Cincinnati of White Hurley as follows: 1892, 109.612 hogsheads at an average of £7.38 per 100 pounds M IT '93, 79,886 hogsheads at $9.75; '94. 104,010 hogsheads at $7.81; '95, IT hogsheads at $6.66; '96, from January 1 to August 15, 63,935 hogsheads, at an average of $5.18.
Table XVII.—CONSUMPTION And Taxation Of Tobacco In The
[Compiled from reports of U. S. Commission of Internal Revenue.] This table gives in column No. 1 the millions of pounds of leaf tobacco manufactured into plug, smoking, fine cut, snuff, etc., each year. Column No. 2 shows the millions of cigars made each year I Wo. S, millions of cigarettes ; while column 4 gives the total number of both cigars and cigarettes made each year. Column 5 shows the pounds ot leaf tobacco used in making cigars and cigarettes during the calendar year ended December 31 ; and the other data are for fiscal year ended June 30. Under" Internal Revenue Taxation," is first given the average tax (in cents per pound) paid on manufactured tobacco in each year, then the amount of revenue collected from this source, also the amount collected from the internal revenue taxes on cigars and cigarettes. The next column shows the total internal revenue receipts each year from tobacco, this total including not only taxes on manufacturers and on cigars and cigarettes, but also fees for licenses to dealers and manufacturers, and minor items. Import duties paid each year on tobacco imported for consumption are next shown, and the last column of all gives the aggregate of government's receipts from all sources pertaining to tobacco. The notes following the table give particulars about internal revenue taxes on oigars and cigarettes, and also about the duties on imported tobacco.
The United States internal revenue tax for the two years ended Jane 80,1864, was $1.80 per thousand on cigars valued at not over $5 per M, Increasing to $3.50 on cigars valued at $20, an average of $2.37 per M on cigars of all descriptions. After Jane 30, 1864, the tax was increased, for war purposes, to $3 per M, on cheroots and cigars valued at not over $6 per M ; valued at over $6 and not over $16 per M, $8; valued at $16 to $30, $15 per M ; valued at $30 to $45, $25 per M. Cigarettes valued at not over $6 per 100 packages of 25 each, $1 per 100 packages; valued above that sum, $3; cigarettes made wholly of tobacco, $3 per M. By the act of March 3,1865, cigars, cheroots and cigarettes made wholly of tobacco, or any substitute therefor, were taxed $10 per M, and cigarettes, valued at not over $5 per 100 packages of 25 each, were taxed 5 cents per package, and if valued above that, 5 per cent. These war taxes were reduced by the act of July 13,1866, and March 2,1867, and again July 20, 1868. Under the latter act, cigars and cheroots of all descriptions were taxed $5 per M: cigarettes weighing not over 3 pounds per M, were taxed $1.50, and heavier than that, $5. These rates prevailed until March 3, 1875, when cigars and cheroots were taxed $6 per M and cigarettes $1.75. These rates were again reduced March 3,1883, to $3 per M for cigars and cheroots of all descriptions and 50 cents for cigarettes weighing not over 3 pounds per M. These latter rates are still in effect.
The tariff on tobacco imported into the United States on leaf, or manufactured, was 6 cents per pound and on snuff 10 cents per pound from 1789 to 1794, when it was advanced to 10 and 12 cents respectively, and remained there until 1846, except that it was 20 and 24 cents from 1812 to 1816. In 1846, a tariff of 30 per cent ad valorem was Imposed on leaf tobacco, which was made 24 per cent in '57 and 25 per cent in '61, but in '62 was raised to 25 cents per pound, and in 1866 to 35 cents per pound, continuing at that rate until 1874, when it was made 30 per cent ad valorem. From 1866 to 1883, the duty on snuff and manufactured tobacco was 50 cents per pound. The import duty on cigars and cheroots was $2.50 per thousand until 1842, when the rate was fixed at 40 cents per pound, which was changed to 40 per cent ad valorem in 1846 and 30 per cent in '57, but In 1866-7 was $3 per pound and 50 per cent ad valorem. This was changed to $2-50 per pound, and 25 per cent ad valorem, in 1868, and continued at that figure until 1883.
The United States tariff of 1883 imposed a duty on cigar wrappers of 75 cents per pound, If unstemmed, and $1, if stemmed. Other tobacco in leaf 35 cents per pound, stems 15 cents per pound, snuff or manufactured tobacco 50 cents, cigars, cheroots and cigarettes $2.50 per
Sound and 25 per cent ad valorem. These rates were greatly chanted y the McKinley act of 1890, which imposed a duty of $2 per pound on cigar wrappers if not stemmed, and $2.75 if stemmed. Other leaf tobacco 35 cents unstemmed and 50 cents stemmed; snuff, etc., 50 cents per pound; other manufactured tobacco 40 cents per pound; cigars, cigarettes and cheroots $4.5f>per pound, and 25 per cent ad valorem. Under the Wilson tariff of August 28,1894, the rate on wrapper leaf was reduced to $1.50 per pound, or $2.25 if stemmed, on filler leaf 35 cents per pound and 50 cents if stemmed, other leaf 40 cents, cigars, cigarettes and cheroots $4 per pound and 25 per cent ad valorem, snuff 50 cents, all other manufactured tobacco 40 cents per pound. The high duty on wrapper leaf, in the act of 1883, was evaded by the loose construction of the law; the act of '92 was ironclad In this respect, and the act of 1894 was very specific, and stood the test of the highest courts. The Dingley tariff of 1897 increases the duty on wrappers, and possibly on fillers, but makes no other changes in rates.
Besides these duties, Imported tobacco* has to pay the same Internal revenue taxes that are imposed upon domestic, tobaccos of like grade.
Books on Tobacco Culture.
The student Is referred to the wonderfully complete Mbliothect* Nicotkma, compiled by William F. R. Bragge, published at Binning ham, England, in 1880.
United States reports from the Internal revenue and agricultural departments contain much on this subject. The Department of State's consular reports, especially since 1880, give many reports on tobacco in other lands. Several of the State agricultural experiment stations have printed bulletins on the subject.
References to works on tobacco, dates of whose publication are lacking: Kissling, Tabakkunde; Bere, Le Tabak; Nessler, Der Tabak, seine Bestandthetle und seine Behandlung; Hofmann, Die Culturdea Tabakes in Oesterreich; Nessler, Landwirthschaftliche Versuchstatlonen ; Kraflt, Lehrbuch der Landwirthschaft; Blomeyer, Die Culture der landwirthschaftlichen Nutzpfianzen.
A CHRONOLOGICAL LIST OF WORKS ON TOBACCO.
Neavder, J. Tabacologia. Lugdunl-Batavorum, 1621
Stella, B. II Tabaeco. Rome, 1669
Winther.P. Tubaks-plantnlng. Kjoebenhavn, 1773
Carver, J. Culture of the Tobacco-plant. London, 1779
Villeneuve. Culture, Fabrication et Vente du Tabac. Paris, 1791
Tathatn, W. Culture and Commerce of Tobacco. London, 1800
Becker, Jens Fr. Kort anviisning, til tabaks-plantning. vlborg, 1809
Nermann, J. E. Tobaksplantens, dyrkningl I<orge. Christiania, 1811
Canja, A. J. Tobacco. Habana, 1812
Truchet, M. de. Culture du Tababac en France. Paris, 1816 Watterson, Geo. A memoir on the history, culture, uses, etc., of
the tobacco plant. Washington. 1817
Flor, M. R. Om Tobakavl. Christiania, 1817 Hermbstadt. GrUndliche Anweisung zur Cultur der Tabakpflan
zen. Berlin, 1822 Brodigan, T. Art of Growing and Curing Tobacco in the British
Isles. London, 1830
Jennings, J. Practical Treatise on Tobacco, London, 1830
Metier, H. J. Nicotiana. London, 1832 France. Rapport sur la fabrication et la rente, exclusives du
tabac. Paris, 1833
Antz, K. C. Tabachi historla. Berolinl, 1836
Demersay, L. A. Du Tabac du Paraguay. Paris, 1861 Babo, August., Baron Von and F. Ilollncker. Der Tobak und seln
An ban. 1852
Demoor, V. P. G. Culture du Tabac. Luxembourg, 1853
Tledemann, F. Geschichte des Tabaks. Frankfurt, 1854
Steinmetz, A. Tobacco. London, 1857
Fermond, C. Monographie du Tabac. Paris, 1857
Fairholt, Ered W. Tobacco. London, 1859
Cooke, M. C. The Seven Sisters of Sleep. London, 1860
L'Ange, H. Ralbaud. Du Tabac en Provence. Earth I860 Cooke, Jobn H. Tobacco. Richmond, 1860
Fevre.J.L. P. Le Tabac. Paris, 1863
Guvs, C. E. Cultuit-of Latakia Tobacco. Technologist. London, 1863 Maling. Tobacco iTade and Culllvallon of the district of Cavalla,
Technologist, London, 1863
Saxton, Chas. W. Handbook of Tobacco Culture. New Y.irk, 1863 Coin, 11. •!e. History and Cultivation of Cotton and Tobacco.
Holzschuher. Der Tabakbau. fiotha, 1864
Henreick, B. A. liu Tabac. Paris, 18U6
Courbeyre, A. Imbeit. Li-cons sur le Tabac. Clermont-Ferrand, I860 Johnson, 8. W. Tobacco.—Report of Chemist to the Connecticut
State Board of Agriculture. 1873
Billings, E. R. Tobacco. Hartford. Ct., 1875
Bee, A,, de. Culture du Tabac en France. Alx, 1875
Allan, F. A. Culture du Tabac. Abbeville, 1876 Creighton, B. T. Culture of tobacco in Ohio. Pharmaceutical
Journal. London, 1876
Decobert, D. Culture du Tabac. Lille, 1876
Hofacker und Baho. Der Tabakbau. Berlin, 1876
Nonvel, A. Le Tabac. Brlve, 1876
Nouvel, A. Notes sur la Culture des Tabacs. Paris, 1876
Dunning, John. Tobacco. London, 1876
Burton, R. K. Cultival ion ot Tobacco. Sugar Cane. Manchester, 1877
Gllmore, E. H. History of Tobacco. Washington, 1878 Cautonl, <>. L'lmlustrla del Tobacco. Aunali dl Agricoltura.
Rome, 1879 Schiffmaver, K. Tobacco and its Culture. Report of Agricultural Iiepartnient, .Madras Presidency. Madras, 1879 Alfonso, F. Tabacchi della Sicllia. Palermo, 1880 Anderegg, F. Tabaknau in der Sehwelz. Chur, 1880 Comes, o. Tobacco in Italia. L'anrieolt, meridionale. Porticl, 1881 Cameron, J. D. A sketch of the Tobacco Interests in North Carolina. Oxford, 1881 Van Gorkom, K. W. De Oost-Indische Cultures. Amsterdam, 1881 Ziinmcrmanu, J. H. Tabak.sbaublichieln. Aarau, 1881 Klllebrew, J. B. Report on the Culture and Curing of Tobacco,
U. S. Census. Washington, 1883 Clark, J. Composition of Tobacco. Journal Soc. Chem. Industry.
Meyer, F. H. Havana cigars. Philadelphia, 1885
Taylor, Philip M. Tobacco. London, 1886
Lock, Chas. i1. W. Tobacco. London, 1886
Beale, Edw. J. English Tobacco Culture, London, 1887
MacDonald, A. Le Tabac dans les Etats-Unis. Pails, 1889
Popovici, M. Tutunul. Bucharest, 1896