§ MR. MACFARLANEasked Mr. Chancellor of the Exchequer, If he can explain upon what principle the Duty of four shillings and tenpence is levied upon Cavendish tobacco imported into this Country, while unmanufactured tobacco is only charged three shillings and sixpence and three shillings and tenpence according to the quantity of moisture contained in it?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. CHILDERS)I am afraid that it would be impossible, in the compass of an answer at Question time, to explain satisfactorily these differences. All I can say now is that, before the passing of the Manufactured Tobacco Act of 1863, the duty on Cavendish tobacco was 9s. per lb., and 5 per cent. so that the difference is much less now than formerly. There are four duties on different classes of manufactured tobacco—4s. 10d., 4s. 4d., 3s. 10d., and 3s. 6d. per lb.