Consumption per head. 
Rate of duty. ozs.
1801 {1s. 7 3-10d.  England } 17
{1s. 0 7-10d.  Ireland.}
1811 2s. 2 13-20d. 191/2
1821 4s. 0d. 11 45
1831 3s. 0d. 12 35
1841 3s. 1 8-10d. 12 4-5
1851 3s. 1 4-5d. 21

Thus it will be seen the consumption is materially affected by the rate of duty.

A memorial presented to the First Lord of the Treasury a few years ago, by the American Chamber of Commerce, and signed by Mr. Thomas Todd, the chairman, furnishes some valuable information, and I am therefore tempted to give it entire:—­

The American Chamber of Commerce of Liverpool desire respectfully to bring under the consideration of her Majesty’s Government the impolicy of the present high rate of duty on foreign tobacco, and the benefit to commerce, as well as to the revenue, which would arise from such a reduction as would remove the temptation now held out to the smuggler.

The cost of tobacco, including freight and all charges, is from 3d. to 4d. per lb., and the duty is 3s. per lb., being 900 per cent, on the value.  A duty so enormously disproportioned to the cost offers an irresistible premium to the illicit trader; for the expense of smuggling tobacco by the cargo, including the first cost, does not exceed 91/2d. per lb., and it has been ascertained that the smuggler receives 6d. per lb. less than the duty, or 2s. 6d. per lb., which yields him a clear profit of 1s. 81/2d. per lb., to the injury not only of the revenue, but of the fair trader.

The effect of this heavy duty in diminishing the consumption of duty-paid tobacco is further exemplified by the fact that, while all other articles of general consumption have progressively increased with the increase of the population, tobacco alone forms an exception, as will appear from the following:—­

COMPARATIVE SCALE OF POPULATION AND CONSUMPTION OF TEA, COFFEE,
AND TOBACCO, IN GREAT BRITAIN AND IRELAND, COMPILED FROM PARLIAMENTARY
PAPERS.

Population Tea Coffee Tobacco
1801 16,338,102
Duty, 65 a 95 per ct 19d. per lb. 19d. per lb.
& 121/2 per ct. & 121/2 per ct. 
Lbs., 23,163,999 871,846 16,895,752
1811 18,547,720
Duty 96 per cent. 8d. per lb. 261/2d. per lb. 
Lbs., 24,461,308 6,895,619 21,376,370
1821 21,193,458
Duty, 96 a 100 per ct. 12d. per lb. 4s. per lb. 
Lbs., 26,043,257 7,593,001 1,823,365
1831 24,271,763
Duty 96a 100 per ct. 6d. per lb. 3s. per lb. 
Lbs., 30,648,348 22,740,627 19,418,941
1841 26,855,928
Duty, 261/4d. per lb. 6d. per lb. 3s. per lb. 
Lbs., 36,396,073 28,420,980 22,094,772