The duty on tea was gradually raised from 9d. per lb. in 1787 to 3s. a lb. in 1806. It was 2s. 2d. per lb. until May, 1852, when 4d. per lb. was taken off, and further annual reductions are to be made. Down to the year 1834 the duty was an _ad valorem_ one of 96 per cent. on all teas sold under 2s. a lb., and of 100 per cent. on all that were sold at or above 2s., charged on the prices which they brought at the East India Company's sales. The _ad valorem_ duties ceased on the 22nd of April, 1834, and under the act 3 and 4 William IV. c. 100, all tea imported into the United Kingdom for home consumption was charged with a customs as follows:-- Bohea 1s. 6d. per lb. Congou, twankay, hyson skin, orange pekoe, and campoi 2 2 " Souchong, flowery pekoe, hyson, young hyson, gunpowder, imperial, and other teas not enumerated 3 0 " In 1836, the uniform duty of 2s. 1d. per lb. on all descriptions of tea was imposed, which, with the additional 5 per cent, imposed in 1840, made the total duty levied per lb. 2s. 2d. and a fraction. During the years from 1831 to 1841, in spite of an increase of nearly three millions in the population of the country, and notwithstanding the impetus given to the tea-trade by the abolition of the East India Company's monopoly in 1833, the increased consumption was only 6,675,566 lbs. Great as the increase has been of late years, however, it is very far short of what we might expect to see were the duty reduced to a moderate per centage on the value of the article as it comes from the Chinese merchant. In Jersey and Guernsey, where there is no duty on tea, the average consumption is 4½ lbs. per head per annum. The same rate for the United Kingdom would require an annual importation of nearly 150 million lbs. I asserted, many months ago, if the duty could be gradually reduced from its present exorbitant amount to 1s. per lb., the revenue would not suffer much, whilst the comfort of the people would be much increased, and our trade with China greatly improved. Years. Teas Imported, lbs. Entered for Home Consumption, lbs. 1843 42,779,265 35,685,262 1844 50,613,328 41,176,00 1845 53,570,267 44,127,000 1846 57,584,561 46,554,787 1847 55,255,000 50,921,486 1848 47,774,755 48,735,696 1849 53,460,751 50,024,688 1850 50,512,384 51,178,215 1851 71,466,421 53,965,112 1852 66,361,020 54,724,615 Amount of duty received on tea:--