§ The Tobacco Duty will also be increased as from to-morrow by 4s. per pound or 3d. an ounce in the basic duty, together with corresponding increases in the other duties. I realise perfectly that this increase, following as it does, the two increases included in my Budgets of April 72 and September, 1939, is a severe one, but in existing financial circumstances there is, in my view, no escape from this additional impost. I estimate that as a result of the increase I shall obtain an extra £23,000,000 in a full year and £21,000s,000 this year.