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.] 1882 19.20 15.50 30.00 27.00 1883 13.93 15.33 23.00 25.50 1884 1885 1886 10.75 1887 1888 1889 1890 1891 1892* 1893* 1894* 1895* 1896* 14.75 11.75 12.25 12.00 16.00 11.89 25.00 18.00 12.00 11.00 9.20 18.50 15.75 8.12 7.25 19.50 13.50 7.12 5.00 7.83 17.91 15.00 28.75 5.00 11.00 15.18 4.75 4.50 19.20 14.83 26.50 22.50 14.00 11.50 17.50 12.50 4.50 5.00 17.08 17.45 24.00 26.00 12.25 12.25 15.18 11.87 5.00 5.00 14.66 14.67 24.00 23.50 9.25 9.75 13.00 12.62 5.00 5.00 13.64 13.83 23.50 24.50 8.75 8.00 11.71 12.87 6.50 9.25 7.63 11.56 14.70 20.75 5.10 7.30 11.16 13.40 11.72 9.25 17.06 14.69 8.72 6.00 13.73 11.50 9.06 8.25 13.00 14.22 5.10 5.50 10.20 10.60 7.68 8.63 12.94 14.22 4.53 5.45 10.33 10.65 8.25 15.50 4.15 10.90 *Furnished by Western Tobacco Journal. It reports total sales at Cincinnati of White Burley as follows: 1892, 109,612 hogsheads at an average of $7.38 per 100 pounds of leaf; '93, 79,886 hogsheads at $9.75; '94, 104,010 hogsheads at $7.81; '95, 103,198 hogsheads at $6.65; '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 UNITED STATES. [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 ; No. 3, millions of cigarettes; while column 4 gives the total number of both cigars and cigarettes made each year. Column 5 shows the pounds of leaf tobacco used in making cigars and cigarettes during the calender 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 cigars and cigarettes, and also about the duties on imported tobacco. The United States internal revenue tax for the two years ended June 30, 1864, was $1.50 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 June 30, 1864, the tax was increased, for war purposes, to $3 per M, on cheroots and cigars valued at not over $5 per M; valued at over $5 and not over $15 per M, $8; valued at $15 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 pound and 25 per cent ad valorem. These rates were greatly changed by 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 $4.50 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 Bibliotheca Nicotiana, compiled by William F. R. Bragge, published at Birming 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 1883, 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 Bestandtheile und seine Behandlung; Hofmann, Die Cultur des Tabakes in Oesterreich; Nessler, Landwirthschaftliche Versuchstationen; Krafft, Lehrbuch der Landwirthschaft; Blomeyer, Die Culture der landwirthschaftlichen Nutzpflanzen. A CHRONOLOGICAL LIST OF WORKS ON TOBACCO. Neavder, J. Tabacologia. Lugduni-Batavorum, Winthier, P. Tobaks-plantning. Kjoebenhavn, Villeneuve. Culture, Fabrication et Vente du Tabac. Paris, 1622 1669 1773 1779 1791 1800 Truchet, M. de. Culture du Tababac en France. Paris, Becker, Jens Fr. Kort anvisning, til tabaks-plantning. Viborg, Watterson, Geo. A memoir on the history, culture, uses, etc., of the tobacco plant. Washington, 1817 Flor, M. R. Om Tobakavl. Christiania, 1817 Hermbstadt. Gründliche Anweisung zur Cultur der Tabakpflanzen. Berlin, 1822 Brodigan, T. Art of Growing and Curing Tobacco in the British 1830 Jennings, J. Practical Treatise on Tobacco. London, 1830 1832 France. Rapport sur la fabrication et la rente, exclusives du tabac. Paris, 1833 Antz, K. C. Tabachi historia. Berolini, 1836 Demersay, L. A. Du Tabac du Paraguay. Paris, 1851 Babo, August., Baron Von and F. Hoffacker. Der Tobak und sein 1852 Demoor, V. P. G. Culture du Tabac. Luxembourg, Cooke, M. C. The Seven Sisters of Sleep. London, 1860 L'Ange, H. Raibaud. Du Tabac en Provence. Paris, 1860 Cooke, John H. Tobacco. Richmond, 1860 1863 Guys, C. E. Culture of Latakia Tobacco. Technologist. London, 1863 Maling. Tobacco Trade and Cultivation of the district of Cavalla, Technologist. London, Saxton, Chas. W. Handbook of Tobacco Culture. New York, 1863 1863 1864 Holzschuher. Der Tabak bau. Gotha, 1864 1866 Courbeyre, A. Imbert. Lecons sur le Tabac. Clermont-Ferrand, 1866 Johnson, S. W. Tobacco.-Report of Chemist to the Connecticut State Board of Agriculture. 1873 Billings, E. R. Tobacco. Hartford, Ct., 1875 Allart, F. A. Culture du Tabac. Abbeville, Bec, A. de. Culture du Tabac en France. Aix, Creighton, B. T. Culture of tobacco in Ohio. Pharmaceutical 1875 1876 Nouvel, A. Notes sur la Culture des Tabacs. Paris, 1876 Dunning, John. Tobacco. London, 1876 Cantoni, G. L'Industria del Tobacco. Annali di Agricoltura. Burton, R. E. Cultivation of Tobacco. Sugar Cane. Manchester, 1877 Gilmore, E. H. History of Tobacco. Washington, 1878 1879 Meyer, F. H. Havana cigars. Philadelphia, Clark, J. Composition of Tobacco. Journal Soc. Chem. Industry. ral Department, Madras Presidency. Madras, Alfonso, F. Tabacchi della Sicilia. Palermo, Comes, O. Tobacco in Italia. L'agricolt, meridionale. Portici, Van Gorkom, K. W. De Oost-Indische Cultures. Amsterdam, Killebrew, J. B. Report on the Culture and Curing of Tobacco, Schiffmayer, K. Tobacco and its Culture. Report of Agricultu 1879 1880 1880 1881 1881 1881 1881 1883 1884 1885 Taylor, Philip M. Tobacco. London, 1886 Lock, Chas. G. W. Tobacco. London, 1886 Beale, Edw. J. English Tobacco Culture. London, 1887 1889 1896 |