If the duty were lowered, the great cause of smuggling in this line would no longer remain, and at the same time a much greater quantity would doubtless be consumed. If we but look back in other instances of a similar kind, we shall generally find it so. The duty on spirits in Ireland and Scotland was decreased from 5_s._ 6_d._ the wine-gallon down so low as 2_s._, which instead of lowering the amount of the annual tax, very considerably added to it. Then again, in regard to the duty formerly levied on French wines, it was lowered from 11_s._ 5-1/2_d._ down to 6_s._ the gallon, a reduction that also greatly tended to increase the amount of the year's revenue. The duty on coffee is another proof we shall cite: in 1823 it was 1_s._ per lb. and the goverment derived from it that year 393,708_l._ Whereas when half of the amount levied was taken off, leaving it but 6_d._, in 1825 the gross receipt amounted to 426,187_l._ Thus may we see, with very numerous other instances that might be named, the advantages arising from a low tax, which we affirm, with few exceptions, will ever be found to benefit the country at large. Nor is this the only evil we have to complain of as regards the tobacco regulations; while the whole system is defective, there is one that more imperatively calls for the attention of the legislature. What we allude to is, the glaring impolicy of obliging our merchant service to traverse different portions of the globe, at a consequently large expence, in search of an article we have the means of producing at home, and whose very production would furnish constant employment to some of the millions now a burthen to the country. Perhaps it would scarcely be credited, that in 1826, no less a quantity of tobacco and snuff was imported than 40,074,447 lbs. Now out of this, only 18,761,245 lbs. paid duty; yet to the serious amount of 3,310,375_l._ sterling. The rest we suppose sought a market elsewhere. As a proof of the evident want of policy in our regulations concerning tobacco, we shall give our readers a slight abstract to judge for themselves. No tobacco shall be imported but from America on pain of forfeiture, with the vessel and its contents, except from Spain, Portugal, and Ireland, from which it may be imported under certain regulations. (29 Geo. III. c. 68.) But tobacco of the territories of Russia or Turkey may be imported from thence in British-built ships and warehoused, and may be exported or entered for home consumption on payment of the like duties as tobacco of the United States of America; and on its being manufactured in Great Britain and exported, shall be entitled to the drawbacks. (43 Geo. III. c. 68.)