taxed, the amount of the tax, and the methods of collection are numerous and detailed.

Tobacco raised at home is taxed in every form, but the manufacturers for the export trade are encouraged by the return of a portion of the taxes. After the payment of the fixed taxes there are no restrictions upon the local dealers and manufacturers.

Tobacco imported from the United States.

No government monopoly, and nothing corresponding thereto, exists in Brazil. She has an internal-revenue tax, and import duties upon foreign tobacco, raw and manufactured. The general regulations of the Brazilian tariff law apply to these duties.

This country imposes no restrictions upon the sale of American tobacco. There is no restriction upon the importation, sale, or consumption of tobacco, the only obligation which affects it being the custom-house duties, which must be paid at the time of importation for consumption.

This country imposes no restrictions upon the introduction, manufacture, or sale of tobacco, with the exception of the regulations and duties imposed by the customs laws and the internal-tax laws.

Paraguayan tobacco, however, is favored in the import tax. This is in return for the Argentine trade in that country. As a result of this differential duty Paraguay furnishes two-thirds of the leaf tobacco imported into the country. After Paraguay the next largest importer of leaf and manufactured tobacco is Germany. The bulk of the imported cigars and cigarettes come from Belgium and Italy, principally from Italy.

The manufacture of cigars and cigarettes and plug tobacco and the wholesale and retail dealing in tobacco are regulated by an internal-revenue tax, modeled, in a measure, upon that of the United States.

This completes the tale of Central and South American governments, as to which information can be obtained from the reports of the legations of the United States. Two small States remain in the Western Hemisphere which can be reported upon, namely, Haiti and Santo Domingo.

10. HAITI.

There are no special or restrictive laws in this country touching the introduction and sale of tobacco. Anyone paying the customs tax of 15 cents per pound

can import and sell it.

Information in relation to this country is meager, but it is to the effect that the import duties are high and the régie contract system is in force.

It will be seen from the figures thus far submitted that the trade of the United States in tobacco, either in its raw or in its manufactured form, with the countries of Central and South America, does not present an imposing appearance at present.

It may well be considered that these markets, with proper attention, may be immensely developed in connection with their growth in trade and population.

EUROPEAN COUNTRIES.

At present Europe is by far our largest customer, especially of unmanufactured tobacco.

Having given in brief the laws of the chief countries lying south of us in the Western Hemisphere, the laws of the chief countries of Europe, and then of Asia, will be summarized in like manner.

1. THE UNITED KINGDOM.

England imposes an enormous tariff duty upon imported tobacco, deriving a very large revenue from this source.

This, however, is an open market. There is no government monopoly of tobacco. Anyone complying with the regulations as to taxation can engage in

the tobacco trade. There are specific regulations as to the manufacture of tobacco by local parties, but no provisions to fix the price of the manufactured product or to determine the parties who may engage in the business.

There are certain designated ports of entry where there are warehouses, known as the Queen's warehouses, for the storage of imported tobacco, and when this tobacco is removed for use from these warehouses the customs duties must be paid.

Tobacco imported from the United States.

The kingdom of Sweden imposes no other regulations upon the introduction and sale of tobacco than those which apply to the introduction and sale of merchandise in general.

There is an import duty upon manufactured and unmanufactured tobacco.

3. NORWAY.

There is a customs tariff on the importation of tobacco into Norway, but, save a law prohibiting the sale of tobacco to infants under 14, there are no restrictions upon the sale of tobacco in this country.

Tobacco imported into Norway and Sweden from the United States.

The manufacture and sale of tobacco in Switzerland is not regulated by law. No restriction is placed upon the sale of it. There are no laws detrimental to the introduction and sale of American tobacco. There is a small customs duty on tobacco, and a small additional tax imposed by two cantons.

Tobacco imported from the United States.

Several efforts have been made in Germany to establish a monopoly in tobacco, but on each occasion the Reichstag has maintained a steadfast and successful opposition.

Germany has an import tax upon all tobacco, whether in the leaf or manufactured, imported into the country. It is an open market, and, next to England, the largest buyer of American tobacco.

Germany also imports from the United States stems to the amount of 6,515,885 pounds, worth $184,843.

6. HOLLAND.

Holland levies a customs tax upon imported tobacco, but on tobacco raised in the country there is no tax.

There are no special provisions affecting the sale of tobacco in this country.

Holland also imports from the United States stems to the amount of 3,931,566 pounds, worth $56,059.

7. BELGIUM.

There are no provisions for what is known as the régie contract system in Belgium, nor are there any restrictions upon tobacco coming in from any source, except the customs duty.

Tobacco imported from the United States.

Belgium imports from this country stems to the amount of 32,350 pounds, worth $497.

8. RUSSIA.

The cultivation of tobacco in the empire is a free industry to persons of all classes, in all parts of the country, save in Poland, where the rules and restrictions upon raising tobacco somewhat resemble those in force in France.

The duties on tobacco in Russia are in the form of revenue stamps on the manufactured goods, of licenses to operate tobacco factories and establishments for the sale of tobacco leaf and manufactured articles, and custom-house duties on tobacco imported from abroad, whether in the leaf or manufactured.

Foreign tobacco may be imported and received at the custom-house by those manufacturers and dealers only who have obtained the right to deal in both home products and foreign tobacco.

9. GREECE.

In the Kingdom of Greece there is no restriction placed on the introduction and sale of foreign tobacco, except the import duties. The full duties must be paid, as no bonding is allowed, save when the material is intended for reexportation. The customs laws of Greece apply uniformly to all foreign tobaccos.

But little foreign tobacco is imported into Greece, the bulk of what is imported being in the form of cigars from Italy and Austria. Greece imports neither manufactured nor unmanufactured tobacco from the United States. exports a good deal of tobacco.

There is also an internal-revenue tax on tobacco.

Greece

EUROPEAN COUNTRIES WITH GOVERNMENT MONOPOLY.

In the remaining countries of Europe, to wit, France, Portugal, Italy, Austria, and Turkey, tobacco is a government monopoly,

1. FRANCE.

This government exercises the complete monopoly of the manufacture, importation, sale, and cultivation of tobacco.

It alone has the right and power to import tobacco in any form. Tobacco imported for the régie (government) pays no duty save when it is imported for some European warehouse, in which case a duty is paid. The bulk of the tobacco imported into France comes from the United States. In 1897 18,369,357 kilograms were imported, of which 17,628,308 kilograms came from the United States. The cigars are chiefly imported from Cuba, while the cigarettes come principally from Algeria.

Purchases of foreign tobacco for the government are made by calling for bids through the press. The notices name the day when the bids must be presented, the quantity and quality of tobacco needed, and the amount to be deposited with each bid. Type samples are placed at the disposal of intending bidders. Before calling for the bids the minister of finance decides the maximum price to be paid for the tobacco, and this price is kept secret. On the day of adjudication the bidders appear before a council presided over by the director general of the manufactories. The sealed bids are opened, and rejected or approved according as they are above or below the maximum. The régie, by special permission of the minister of finance, may purchase tobacco directly in foreign countries, in which case the French consuls make the contracts.

The government has twenty-one factories in France. Tobacco can be sold in those shops only which are licensed by the régie. The shopkeepers keep in the shops a list of the prices at which tobacco in its various forms must be sold. These prices are fixed by the régie.

The cultivation of tobacco is allowed in 22 out of the 87 departments of the Republic. Certain lands, as prescribed, can be cultivated in tobacco. The farmers sell to the régie at a price fixed beforehand by the minister of finance. From this synopsis of the system prevailing in France, it will be seen that the monopoly in tobacco is complete. Moreover the figures show that it is immensely profitable to the Government.

There is no restriction upon the importation of American manufactured tobacco except the payment of the customs dues, but the Government monopolizes the importation of American leaf. Anyone can import manufactured tobacco, not less than 40 kilograms, who is willing to pay 4,500 reis duty per kilogram. The State manufactory, called Companhia Real dos Tobacco de Portugal, controls