By the 45 Geo. III. c. 57, tobacco the production of the West Indies or the continent of America, belonging to any foreign European state, may be imported into certain ports specified in the act, and exported to any port of the United Kingdom subject to the regulations of the act; and such tobacco shall pay the same duties as that which is the growth of the British West Indies, or of the United States of America. By the 49 Geo. III. c. 25, unmanufactured tobacco may be imported from any place in British vessels navigated according to law, or in foreign ships navigated in any manner whatever belonging to any state in amity with Great Britain; and such tobacco shall be liable to the same regulations as tobacco from the British plantations. But no tobacco or snuff shall be imported in any vessel of less burthen than 120 tons; nor any tobacco-stalks, tobacco-stalk flower, or snuff work in any vessel whatever; nor any tobacco or snuff in casks less than 450 lbs. on the like penalty; except loose tobacco for the crew not exceeding five lbs. for each person; nor shall the vessel be forfeited, if proof be made, from the smallness of the quantity, that such tobacco or snuff was on board without the knowledge of the owner or master. (29 G. III. c. 68.) And no tobacco or snuff shall be imported, except at London, Bristol, Liverpool, Lancaster, Cowes, Falmouth, Whitehaven and Hull, (and by 31 Geo. III. c. 47, Newcastle-upon-Tyne), on the like forfeiture. Every manufacturer of tobacco or snuff shall take out a licence from the officers of excise, for which he shall pay, if the quantity of tobacco and snuff-work weighed by him for manufacture within the year ending the 10th of October, previous to his taking out such licence did not exceed 20,000 lbs. L. 2 0 0 Above 20,000, and under 30,000 3 0 0 30,000 40,000 4 0 0 40,000 50,000 5 0 0 50,000 60,000 6 0 0 60,000 70,000 7 0 0 70,000 80,000 8 0 0 80,000 90,000 9 0 0 90,000 100,000 10 0 0 100,000 120,000 12 0 0 120,000 150,000 15 0 0 150,000 ------ 20 0 0 Every person who shall first become a manufacturer of tobacco or snuff, shall pay for every such licence 2_l._, and within ten days after the 10th of October next, after taking out such licence, such further additional sum as, with the said 2_l._, shall amount to the duty hereinbefore directed to be paid, according to the quantity of tobacco and snuff-work weighed for manufacture.