Territorial Force

tobacco, act, revenue, manufacturer, water, penalty, customs, adulteration, possession and ireland

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the earlier part of the reign of Charles I. until the breaking out of the civil war, the trade in tobacco was monopolised by the Crown, but in spite of prohibition the plant was largely cultivated in England by private speculators. At length, however, the growing con sumption of tobacco having excited the attention of the government financiers, it was seen that, by imposing a duty on its importation, a con siderable revenue might be raised ; but that, were it allowed to be freely cultivated at home, it would be very difficult to collect a duty upon it. In 1643 a moderate duty was imposed on imported tobacco, and further home cultivation was sought to be restrained by the imposition of a much heavier duty on home-grown tobacco. But this scheme failed in its desired effect, for it was found that the cultivators of tobacco in England could, or did, easily evade the duty. The revenue derived from imported tobacco was thus necessarily prejudiced. Accordingly, in 1652, an Act was passed, subsequently c.onfirined by the Act 12 Charles II. c. 34, which prohibited the growth of tobacco in England and Ireland, and ordered the destruction of all tobacco plantations, the only exception to this prohibition being that contained in the proviso that the Act should extend " to the hindering of the planting of tobaccho in any phisicke garden of either university or in any other private garden for phisicke or surgery only soe as the quantity soe planted exceed not one halfe of one pole in any one place or garden." VVithin certain limits, therefore, tobacco may be planted in "phisicke " gardens. Some time after the above Act wa,s passed, the legislature granted to Ireland the privilege of planting tobacco, but the net result of later legisla tion on the subject (until, in regard to Ireland and Scotland, the statutes of 7 Edward VII. c. 3 for Ireland, and 8 Edward VII. c. 10 for Scotland, which are referred to on the following page) is to prohibit, save in " phisicke " gardens as already mentioned, the cultivation of the plant in any part of the British Isles, including Jersey and Guernsey. The penalty imposed by the Act of Charles II. is "the forfeiture of all such tobacco or the value thereof & of the summe of forty shillings for every rodd or pole of ground soe planted, sett, or sowne as aforesaid, and soe proportionately for a greater or lesser quantity of ground." Tobacco planted contrary to the Act is, under the provisions of 1 & 2 Will. IV. c. 4, forfeited to the excise and customs authorities to whom is entrusted the execution of these provisions of the law ; and the later Act also hnposes penalties upon persons who deal in the prohibited tobacco, or have in their possession more than one pound of it. Not only is it unlawful to plant in the most restricted sense of the word, but also to " set, improve, to grow, or cure, either in seed, plant, or otherwise." By the statutes referred to above, it is now lawful to grow tobacco in Ireland and Scotland on land approved and under licence granted by the Inland Revenue authorities, and subject to compliance with the regulations of these authorities, and with the general law on the subject as set out in this article.

Adulteration.—It is doubtful if any commercial commodity is more genuine and less adulterated than tobacco. Much is said about the probable vegetable constituents of cheap tobacco and cigars, but so perfect is the superintendence of their importation and manufacture by the revenue authorities, in order to prevent evasion of duties, that the introduction of substitutes and adulterants is practically an impossibility. The amount of water that can lawfully be contained in tobacco completely prepared for sale and so held by a manufacturer or dealer is strictly limited by statute. Thus, by the Customs and Inland Revenue Act, 1887, as amended by the Finance Act, 1898, it is provided that :— If any manufacturer of tobacco has in his custody or possession any tobacco (except tobacco which must undergo some process of treatment or manufacture before it is fit for sale), or if any dealer in or retailer of tobacco has in his custody or possession any tobacco, and such tobacco shall in either case on being dried at a temperature of 212' Fahr. be decreased in weight by more than SO

per cent., he will incur an excise penalty of X50 and the tobacco will be forfeited. Roll.tobacco or cut tobacco in the custody or possession of a manufacturer of tobacco which is treated in the course of manufacture by baking, or hot-pressing, or stoving, is considered fit for sale when it has cooled after the treatment, and roll tobacco in such custody or possession, which is treated in the course of manufacture by pressing merely, is considered fit for sale immediately upon being put in press.

And foreign manufactured tobacco, unless it is cavendish or negrohead, cannot be lawfully imported if it contains, or has mixed with it, any material or ingredient prohibited to be used in the manufacture of tobacco in the United Kingdom. Tobacco introduced into this country in contravention of the foregoing prohibition will be forfeited ; and the importer and any dealer concerned in the transaction incur a penalty of 11 00 or, at the option of the Commissioners of Customs, of a sum equal to treble the value of the tobacco. Permission may be obtained, however, to import " joggery," or tobacco milked with molasses and opium, for the use of East Indians. Tobacco cut and compressed by mechanical or other means, and cavendish, negrohead, and sweetened tobacco are also prohibited to be imported except into a bonded warehouse. So also are other forms of tobacco referred to in the article on CONTRABAND. The subject of adulteration, as dealt with by the Tobacco Act, 1842, the Revenue Act, 1867, and the Customs and Inland Revenue Acts, 1878-79, will now be dealt with :— Adulteration of tobacco, from the point of view of statutory prohibition, may be divided into four classes, viz. :—(a) adulteration by water ; (b) adultera tion by the introduction of any ingredient other than water or oil to flavour, or in spinning or rolling ; and (c) adulteration with lime, magnesia, or alkaline salts.

v. 0 (a) The restriction upon this form.of adulteration is alluded to above.

(b) 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, or water and salt, or alkaline salts only, or lime water in snuff, known as Welsh or Irish snuff. And every manufacturer who, in manu facturing any tobacco or snuff, makes use therewith of any other material, &c., than those just specified, will incur a penalty of £300. The term "salt" and the term "alkaline salts " mean and include only the carbonates, chlorides, and sulphates of potassium and sodium, and the carbonate of ammonium. A like penalty to the above is incurred by any manufacturer, dealer in, or retailer of tobacco who, personally or by another with his sufferance or permission, adds, mixes with, or puts into or amongst, any tobacco or snuff, manufactured, or manufacturing, any other material, &c., than those already specified. But the penalty is not incurred by merely scenting or flavouring snuffs, provided only the essential oils usually used for that purpose are used for the scent, and only essential oil is used for the flavour ; nor by a manufacturer for using olive oil in making up spun or roll tobacco (Tobacco Act, 1842, ss. 1, 2 ; Customs and Inland Revenue Act, 1878, s. 25 ; and Act 1879, s. 27).

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