With innumerable experiences such as these before them it is difficult to understand the action of the Home authorities in dealing with contraband tobacco seized by Custom-house officers. Some years ago a ton of tobacco and cigars was seized at Portsmouth, the whole of which was buried in order to get rid of it. A protest was made, and the reasonableness of distributing, instead of wasting, such seizures of tobacco among the men of the Army and Navy could not be gainsaid; and it was satisfactory to learn that the Revenue Department had been moved to issue directions to the proper officers to, in future, supply troop-ships with seized tobacco at the rate of one ounce per diem for each man. But this humane practice was soon discontinued; indeed, the arrangements for the disposal of seized tobacco present some curious features, and have varied considerably from time to time. The course pursued with such seizures, including that unreleased by consignees from the bonded warehouses at the London Docks, had been the very primitive one of burning it in an instrument known and recognised as the ‘Queen’s tobacco-pipe.’ Possibly some outdoor officer of Customs hit upon the device in order to shield himself from blame for thus wasting good stuff. It was a huge instrument of enormous ventrical capacity and would fume away hundreds of tons in a few hours. Then an afterthought of economy crept in, and suggested that the ashes might make good manure. They were accordingly sold to agriculturists for what they would fetch; a ton of the ashes it was found served as tillage for four acres of ground. But this monster pipe is now put out; it was arranged that future seizures of contraband tobacco, and also such as remained in Bond unclaimed on account of its having sustained damage in transit from the place of exportation, should be thrown upon the market for sale, a course which did not commend itself to the trade, nor to the palate of dainty smokers. In face of the difficulty another arrangement was made for its disposal; the criminal lunatics confined in certain Government asylums were thought of, and gratuitously provided with tobacco from this source. Large quantities were also supplied to certain public botanical gardens where tobacco is required for the destruction of insect life, and which would otherwise have to be purchased at the public expense. If after meeting these demands a sufficient quantity of tobacco was available, then troops ordered on foreign service were furnished with a supply for use on the voyage. Strange to say, even this small chance of obtaining a little comfort for the men who are to fight our battles in foreign lands under hardships which tax the strongest powers of endurance has ceased. Troop-ships at the best of times are none too comfortable, and anything that can be done towards making those on board contented would be a distinct gain to the Service. Both policy and humanity indicate a little generous treatment