“The unmanufactured tobacco which is imported into this country, is converted into roll or spun tobacco, cut tobacco and cigars, and the refuse is used for making snuff. Roll tobacco is the staple manufacture in Scotland and Ireland, and cut tobacco the staple article in England. “In the manufacture of roll tobacco, the leaves are moistened with water, spun into various sizes of twist, made up into rolls, and pressed. The liquid or juice which exudes under pressure is used as a sheep dip. Cut tobacco is made by moistening the leaves, cutting them into the desired size, and drying on plates. Sometimes it is made into cakes in the first instance, and afterwards cut. “When we compare the composition of roll and cut tobaccos with that of the leaf from which they are made, we find that the difference lies almost entirely in the amount of moisture, and as manufacturers are not allowed to add anything but water and a little oil to tobacco, you will not err very much in assuming that as a rule the cheapest qualities of roll and cut tobaccos contain most water. Thus in 15 samples of the cheapest roll tobacco I found an average of 41·66 per cent. of water. “The lowest qualities of cut tobacco, such as are largely manufactured and consumed in England, contain as much water as the cheapest roll tobacco, whereas the finer qualities of cut tobacco contain as a rule from 14 to 22 per cent. Cigars, even the cheapest, are comparatively dry, and contain, as a rule, only from 10 to 12 per cent. of water. “The difference in cheap cigars is due chiefly to the weight of the material, but also to the quality of the tobacco and the labour, machinery being used in the manufacture of the lower qualities, whereas the higher qualities are nearly all hand made. “The large quantity of water contained in the cheapest tobacco, and which frequently amounts to about 50 per cent., is not, in my opinion, introduced to please the palate of the working man, but simply on account of the keen competition between rival manufacturers, and the low price at which tobacco is sold; and in the interest both of the working classes and of tobacco manufacturers themselves, I think it is very desirable that some limit should be placed to the amount of water which may be sold as tobacco.