xt76m901zp6n https://exploreuk.uky.edu/dips/xt76m901zp6n/data/mets.xml Tanner, Arthur Edmund. 1898  books b98-58-43602929 English Gill & Barrow, : [London] : Contact the Special Collections Research Center for information regarding rights and use of this collection. Tobacco Law and legislation Great Britain. Tobacco laws and their administration  : for the use of revenue officers. text Tobacco laws and their administration  : for the use of revenue officers. 1898 2002 true xt76m901zp6n section xt76m901zp6n 









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P R E F A C E.

   )U'RING the time I war engaged in the Tobacco Room
   of the Laboratory, it was ni' privilege to converse
with many supervisors there on the subject of the tobacco
laws and their administration. The readiness shown in
receiving instruction in any branch connected wvith this
subject, and the profitable discussions that so often ensued,
led to my announcing the idea of writing a little work
explanatory of the tobacco laws; at the same time, giving
rough and ready means to detect adulteration, and to add
any further information that would prove interesting
and helpful in furthering tlhe interests of the Revenue.
The idea was warmily welcomed, and I was encouraged to
carry it out. At the time, I was not aware that such a
wvork would involve so much tinme, labour, and expense
as it has done, but looking back throughi the last two years
and more, I cannot but feel that my leisure hours during
that period have been most profitably employed.
    One of the most gratifying features in connection with
this work has been the valuable assistance rendered to me
by my colleagues. All have encouraged me to proceed,
whilst, in particular, those wvho worked with me in the
Tobacco Room, went out of their way to assist me at everv
possible opportunity.  I wish to thank them  heartily and
to assure them of my deep appreciation of their services.
To MXessrs. W. W. S. Nicholls and W. J. Cook, I am
specially indebted for the selection of the leaf specimens
photographed in this 0ook, and, through them, I wish to
tender man best thanks to those London manufacturers who
kindly furnished the leaves. To my respected colleagues,
Messrs. H. W\right, A. E. Cruse, A. R. Dickinson, E. A.
Hebditch, and C. W. A. Brock I wish to record my
appreciation of their help; whilst to my esteemed friend
and colleague Mr. E. Jones, B. Sc., I feel under the deepest
obligations for his advice and tuition during the time I had
the honour to serve under him. To my former chiefs,
Messrs. R. Bannister and H. J. Helm, I wish to express
my gratitude and warmest thanks. It is not too much to
say that without their aid this work would never have
been published.


    It is not without a certain amount of hesitation that
I bring this book before the notice of those of mn friends
and colleagues, who have had a large experience in the
administration of the tobacco law-s. I truist, hlowever, that
the blemishcs anfl shortcomnings ws hich Will undo(liltedly
be discovered, nma be dealt with leniently seeing that the
production is the work of a somewhat inexperienced hand.
At the same time, I shall be only too thankful to accept
any corrections anrd will rectify the errors, should I be
honoured with a call for any future edition.
    I greatly regret that the price of the book will place
it beyond the reach of most assistants who, like their
predecessors. have had a great desire to know and
efficiently apply the tobacco laws when surveying a factors.
Nothing would have given   me greater pleasure than
that of publishing it at a frice within the reach of all, but
the great cost of the work with its necessarily limited
edition compels me to raise the price far beyondl what I
had originally intended.
    In conclusion, I hope this work will prove of use to
manse of my colleagues.
                              ARTHUR E. TANNER,
Inland Reventue,

Christmas, i897.


Supplement to Preface.

                                 SOUTH DEVoN,
                                         IMAY, 1898.

tgHILST the last few pages of this -vork were in the
      press, the Chancellor of the E'xcheqner, on 1Budget
night. 21st April, i898, reduced the import duties on all
descriptions of tobacco, except cigars, and placed the
moisture limit in manufactured tobacco at 3o per cent.
instead of 35 per cent.

    As these fiscal alterations intimately affected some
p)ortions of this wirk, its publication was withheld until
the new Act could be included, with explanatory references
to those subjects affected by the new law.


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CULTURE     -   -   -  -

CUT TOBACCO -   -   -  -


]01.1.  -   -   -   -  -


THE CIGAR   -   -   -  -

CIGAR ENDS  -   -   -  -


OFFAL SNUFF -   -   -  -













. 55















                            I NDEX

             ACTS OF PARLIAMEN T
          RELATING     AND    APPLYING      TO  TOBACCO.

  NAME oF ACT.                      SUBJECT.                    PAGF.
12 Chas JI., c .41 Prohi1itiixg planting in England and Ireland.  .. 152

  C. s   IF e. 70' 1 Fuithrr penaltiesfor plaiting Tobacco in England.  154
22Geo. III.. c. 73.  Extends prohlibition to Scotland.  ..     .  155
6 Geo. IV., c. 81. f icence duties i.npsedtl and regulations ro: licence--
                   1. duties-.  ...    ...        ... ..     ... 15
7 & 8 Geo. IV.,   Search Warrant for illegal materials stored on
  c. 53, s.34.        private premi      .     .      ..         164
1&2William IV.,   Re-affirming the first three above-mnentioned Avts.
  c. 13.              Penalty on possessing home-grown Tobacco.  16.-;
3 Vict., c. 17. s 1.  Five per eent. imposed on lieence duties.. ..  168
3 & 4 Vict., e. 18. The Mixing Act.    ..     ...     ...    .  169
5 & 6 Vict., e- 93. The Pure Tobacco Act.     ...    ...      . 175
11 & 12 Viet., e.  Goods from Customs Warehouses accompanied by
  122, s. 26.         Customs Certificate.     ...    ...        183
26 Viet., c. 7.   The Manufactured Tobacco Act.       ...        185
26 & 27 Vict., c. X Innkeepers' Tobacco Licences to expire 10th OetobeT 194
27Vitt., c. 18, s.5.  Granting of Tobacco Occasional Licence...  .  195
27 & 28 Viet., c  Innkeepers' Tobacco Licences in Scotland to expire
  56, sa 1 2and 13.   on 15th May.     ...     ...    ..      ..
,30 & 31 Vict., e.  Entry of Tobacco Dealers withdrawn.
90, as. 8, 9, 10, 19.' Quantity of lime and magnesia limited in Snuff.  197
32 Jc 33 Viet., e' One-eighth per cent. Warehouse charge....  1.. 19

41 Viet.. . 1, .  Offal Snuff may be abandoned in Queen's Ware-
41Vct.3 and2 55.    house.    ...-    ...                      19
  3 and ffi.     Qn.untity of alkaline salts limited in Snuff.  199
42 & 43 Vict., c. Roll manufacturers restricted to Essential Oils and
  21, s. 27.         Olive Oil.                                 200..   ...     ..     ..
                 J Excisable or Customable Goods may be warehoused
44Vict., c. 12,s. 18. 1  i.. in Excise or Customs Warehouse.  ...200
47 & 48 Viet., c. Sale of Tobacco in Railway Carriages.   .. 201

15, & 51 Vict., C. The Moisture Clause.     ... ..  .      ...__
  IO, & 4.      f                                                 0
52 & 53 Viet., c. Prohibition of importation of compressed   Cut
  42, s. 1.          Tobacco                                    20......           ...    ... 20
59 & 60 Vict., c. Amendment of The Manufactured Tobacco Act of
  28.s 6.            1863.      ...    ...     ...    ...    ... 202
60 & 61 Viet., e. Ditto, and also permission to sell Tobacco in
24, ss. 3 and 6.   oninibuses and tram cars....     ...    ...23
Financial Act 1898  Altering import duties and moisture limit  .. 204


    History of the Adulteration of

 B o definite date can be assigned for the introduction of
    Tobacco into England. There can be no doubt, how-
ever, that it was during the Elizabethan era that it made
its first entry on these shores. The daring sea dogs of
this period in their rapid extension of English commerce
and maritime supremacy, brought home not only Spanish
galleons laden with treasure, but curios of all kinds from
the New World.     Among them came three novelties
destined to take up a permanent abode in the home life of
the Englishman-the Potato, Tobacco, and the Pipe.
The Spaniards had been smoking probably fifty years
before Mr Ralph Lane, Sir \Valter Ralegh and the sea
dogs commenced to use tobacco. Its entry into England
probably lies between I560-5, Mfar Ralph Lane, Governor of
Virginia, and Sir J. Hawkins being credited with having
introduced it, but whether in the form of the seed, plant, or
leaf-green or cured-is not known.  In I586, Mr Ralph
Lane brought home the " clay," and he and Ralegh origin-
ated the habit of "perfuming," "drinking," or smoking
tobacco in public.  The fashion soon spread. Within a
very few years all England was smoking, and as the habit
increased so its supposed virtues increased also. It was
credited both at home and abroad with the most
marvellous sanitary powers, and regarded as a panacea
for every disease under the sun. In this sense Spencer in
his Fairyq Queen, speaks of it as " divine tobacco."
Shakespeare, however, omits all mention of the "weed."
Physicians raved about its curative powers, and " Queens
and Cardinals," says Fairholt, "bowtled to their dictum,
who seemed to look upon the plant as a divine remedy for
most diseases, and so speedily propounded-cures for all that
'flesh is heir to."' From various applications it was
christened Ilerba Panacea and Herba Santa.  The desire



to possess this magic herb in England naturally led to
adulterations, and Coltsfoot was one of the bodies used for
" ekeing it out." Its rank and bitter flavour also led to
the desire of the apothecaries and other vendors to mask
the strong taste, either by the addition of flavouring bodies
or by the extraction of the bitter principles of the plant.
Thus Ben Johnson in his Alchemist (i6Iro) refers to Abel
Drugger, a tobacconist, as one who
      " Lets me have good tobacco and does not
      Sophisticate it with sack-lees or oil,
      Nor washes it in muscadel and grains,
      Nor buries it in gravel underground
      Wrapp'd up in greasy leather or . . . clouts,
      But keeps it in fine lily pots, that, open'd
      Smell like a conserve of roses or French beans."
Queen Elizabeth had imposed an import duty of 2d. a lb.
on Tobacco, but on the accession of
      " A gentleman called King James,
      In quilted doublet and great trunk breeches,
      Who held in abhorence tobacco and witches,"
that sapient monarch raised it to 6s. iod. per lb., on the
ground of the physical and mental injury produced
amongst his subjects.  He alluded to the " gluttonous
exercise" in this " evil vanitie " of those who seek to make
it even more delightful to the taste by adding other
mixtures regardless of cost.    In addition  to this
impost, James issued a " Counterblaste" against tobacco,
a production full of arrogance and invective, and covertly
accusing Ralegh - a father so generallk hated-of having
introduced it. Its cultivation was forbidden, and as it was
feared it would supplant the growvth of wheat, and so
" misuse and misemploy the soil," an idea believed in and
carried out by his son and grandson. Even the planters
of Virginia were to be restricted to a yearly production of
ioo lbs. By exactions and prohibitions the trade was
monopolised, and in the end the " Scottish Solomon " 
ruined the London Company of Virginian traders. His
subjects, however, smoked more than ever. In a comedy
called " Technogamia, or Marriage of the Arts," played by
Oxford students before James in i62I, a laudatory allusion

    "This term," ays Fairholt, "so very composedly taken as a compliment to
Jamess really intended for the reverse. It was applied to him by Henry IV. of
IeI. in aihsion to his mother's Intimacy with David Rizzio, Solomon being the ' Son
of DavidL.'



was made to " the pure Indian weed, not a jot sophisti-
cated." The belief in its sanitary powers still continued,
and it became ultimately mixed up with all the select
remedies and quack nostrums of the age. Gradually the
clergy indulged in " a quiet pipe."  Fairholt gives an
extract from the Ifemnoirs of Lilly, 1633, relating to a cer-
tain vicar in Buckinghamshire, a profound divine and
distinguished man of letters, who, however, was so given
over to tobacco that when he had none he would cut the
bell ropes and smoke them.  Charles I. continued the
restrictions on the import and sale of tobacco, and enter-
tained a strong dislike to its use. Adulterations of the
much-prized "drug " increased, as wvill be seen by a
quaint little publication written by Dr. William Barclay
on the scenting of tobacco. He was a staunch advocate
and defender of this " happie and holy herbe " in its purity,
and in his pamphlet he denounces the practice of tamper-
ing with "the princess of all plants."  " Avarice and
greediness of gaine have moved the merchants to apparell
some European plants with Indian coats and to install
them in shops as righteous and legittime tobacco, others
 . . .sophisticate and farde the same in sundrie sorts
with black spice, galanga. aqua vita', Spanish ovine, anise
seeds, ovle of spicke and suchlike." I)r. Barclay wvas
,good enough to instruct the uninitiated how to detect good
'baccv. "'The finest is that which pierceth quickly the
odorat with a sharp aromatic smell, and tickleth the
tongue with acrimonic not unpleasant to the taste ; from
whence that wvhich draweth most water is most vertuous,
whether the substance of it be chewed or smoaked." The
enthusiastic doctor strongly denounced the effeminate
practice of scenting the " sacred herb," alleging the per-
fume and spices to be used only for the purpose of concealing
inferior kinds, and palming off spurious goods to the unwary
-a sentiment doubtless echoed by many a smoker to-day.
The indulgence of the pipe was a profanity to the Puritan.
The fumes savoured of the devil and hell.  Cromwell
shared in the belief that the growth of tobacco was to
" misuse and misemplov the soil," and sent his troopers to
trample down the crops. But smoking went on, and the
Parliament of the Commonwealth in i650 found it
necessary to re-impose import duties on the produce of
Newv England, which had been formerly admitted free. By
this time tobacco had passed what may be termed its stage
of persecution. Its devotees in various countries had been
subjected to all kinds of insults, followed by imprisonment,



barbarous cruelties, and even death. But "counterblastes,"
excommunications, edicts, laws, all failed in their object,
whilst the more brutal resources of the tyrant with his
scourge, knife, and gibbet only served the more to spread the
habit and its indulgence in secret. In the end the peace-
loving herb overcame the fury and hate of its persecutors,
who began to realize that they had been fighting their best
friend.  By the time of Charles II. of England tobacco
was proving a valuable ally in assisting to fill many a state
coffer.  It was being cultivated all over Europe and
Western Asia, but Charles II. prohibited its growth here
in order to encourage commerce.   The Act states that
"it is found by experience that the tobacco planted in
these parts is not so good and wholesome for the takers
thereof." No reference therein is made to any sophistica-
tion. As the bulk came in a manufactured condition,
mostly in form of roll from Brazil, West Indies, Virginia,
and Trinidad, it is reasonable to infer that the tobacco and
other leaves were rolled together in the manufacturer's
premises across the ocean, and duty paid on its arrival
here.  England mostly smoked, but both Ireland anci
Scotland were snuffing, the latter habit probably being
copied from France, where the infamous Catherine de
Medici had first set the fashion of sniffing tobacco in the
form of powder as a preventive of headache. It was in
snuff rather than in tobacco for smoking that the adulterator
concealed his base practices and gained his largest profits.
The establishment, however, of the Royal Society under
the patronage of Charles II., and the fresh impetus given
to chemistry by Boyle, and to microscopy by Hooke,
presaged the time when Science would be able to expose
the nefarious practices and illgotten gains of the
adulterator. Such a day, however, was far distant. The
Great Plague increased the use of tobacco, which was
believed to be a preventive against that scourge.  James
II. imposed discriminating duties in favour of Plantation
tobacco, and granted a drawback allowance. Additional
concessions were obtained by importers during the reign
of William III. Smoking had now become general, but
it was not until the reign of Anne that tobacco reached
its palmiest days.  The snuff-box then became the
necessity of the fashionable world. Everybody smoked,
chewed, or snuffed. Tobacco by this time had attained
such importance, and its import trade had reached such
dimensions, that it was recognised as a kind of govern-
ment milch cow, and it was determined to encourage the



fiscal flow. Accordingly, for the first time, a broad and
liberal measure was passed, with the avowed object of
encouraging and assisting the tobacco trade. In the Act
there appears to be no intention of applying supervision to
the home manufacture.  The best snuff used at this time
came principally from France and Spain, and although
" purified " and doctored with various coloured earths and
scented with the most exquisite perfumes, such a mixture
was more or less a matter of indifference to the revenue so
long as it had paid the customs import duty.  The public
conscience was occasionally shocked for a few weeks when
some snuff devotees were poisoned by having lead salts in
their snuff, but fashion simply took an extra pinch to
guard against the evil. The manufacturing of the tobacco
leaves into roll, cut, and snuff at home had commenced,
and the temptation was too great to resist "ekeing the
hogshead out." Accordingly, the leaves of the forest were
requisitioned for this purpose. In a short time from the
passing of the I2 Anne, Cap. 8, the adulteration of the
" arranoco and sweet scented tobaccos" had assumed
considerable magnitude, so much so that its influence
began to tell upon the revenue.  The fiscal flow from
tobacco was not in proportion to the quantity consumed,
and, on enquiry, it was found that a regular trade had
sprung up of cutting, curing, manufacturing and supplying
various leaves and herbs to resemble the genuine article.
It was also discovered that drawback had been obtained
upon tobacco admixed with these substitutes. In the case
of snuff, the sophisticator had not only taken a leaf from
the Spanish book and added his own ochre, i' umbre,"
" fustick," and yellow ebony, but had further increased
the titillating effect by appropriately adding " touchwood. "
The loss of revenue which these practices involved, deter-
mined the government to fight the evil, and in the first
year of the reign of George I., an Act was passed to
"prevent the mischiefs by manufacturing leaves or other
things to resemble tobacco, and the abuses in making and
mixing of snuff." In this pure tobacco Act of George I.,
or rather of Walpole, the snuff manufacturers were
allowed to use water tinged with Venetian red, such
artificial colouring being considered a necessity at this
time and for many years after. No control or supervision
of the manufacture was laid down, but proceedings were
to be taken on a special warrant granted by two Justices
of the Peace. Some of the snuff manufacturers attempted
to construe the Act as applying only to tobacco, but a



further promulgation from Walpole made it clear that it
was the intention of the government to include the snuff
sophisticator. On the collapse of the South Sea Bubble,
Walpole became First Lord of the Treasury, and the
following year saw the amalgamation of the Scottish and
English Boards of Customs, and further concessions
granted to the Trade. The duty was now 61d. per lb.
More provisions regulating the tobacco trade were issued,
and in 1733 the great finance minister introduced his
Excise Bill, with the object of checking smuggling and
facilitating the tobacco import trade.  The measure was
ultimately withdrawn on account of an " opposition more
factious and unprincipled than has ever disgraced English
politics. " To vindicate the action taken by Walpole, a special
committee was appointed the following year, to inquire
into the " Frauds and Abuses in the Customs," in connec-
tion with the tobacco trade, and some very ugly disclosures
of collusion, bribery, and wholesale fraud were made.
The loss to the revenue amounted to about one-third of
the duty.  Walpole may be said to be the great tobacco
minister, for not only did he endeavour to suppress abuses,
but he encouraged, facilitated, and developed the tobacco
industry. He laid down principles which, had they been
carried out at the time, would have " made London a free
port and doubled English trade." With a widespread
system of smuggling to contend against, even with tobacco
at a duty of 61d. per lb., the question of the fiscal loss
involved through the addition of adulterants to tobacco
sank intoinsignificance. Tosmuggle tobacco was a far easier
and safer plan than to adulterate it. It was a long time,
however, after the experience of Walpole, before ministers
could be induced to legislate on this inflammatory subject.
Meanwhile, abuses grew and flourished. Emboldened by
the success of the smuggler, the adulterator began to rob
the revenue by obtaining drawback on all kinds of rubbish
incorporated with the tobacco exported. The increase of
smuggling, however, was fast ruining the legitimate trade,
and the fiscal loss involved ultimately induced the Pelham
Ministry in 1751 to pass a measure for the " more effectual
securing the tobacco duties." In it a clause was inserted
aiming at the illicit practices at home.  " Anything
whatever," found in tobacco on being exported was made
forfeitable, and a C50 fine imposed for every package
adulterated. This clause exercised a practical check on
the exportation of walnut and other leaves with tobacco,
but inasmuch as there was no supervision of any kind in



the home manufacture, the practice of cutting, curing, and
blending such leaves with tobacco was left entirely to
the dishonesty of the trader.  The greater evil of the
tobacco trade remained unchecked, and ministry after
ministry did its utmost to cope with the lawlessness of the
smuggler.  The Parliamentary Committee of 1783-4,
appointed by William Pitt to report on the illicit practices
used in defrauding the revenue, disclosed a gigantic
system of smuggling and fraud.  A period of complete
demoralisation had set in, and public credit stood at its
lowest ebb. Everybody, from the pedlar to the merchant,
seemed possessed with the common desire of defrauding
the revenue. Relanding of goods, fraudulent drawbacks,
collusions between underpaid officers and illicit traders,
bands of armed ruffians escorting smuggled goods inland
and opening defying the revenue officers, every coast town
a nest of robbers, were notorious facts; whilst inland,
distillers and such other traders as the makers of starch,
soap, candles, etc., were vying with each other in their
efforts at illicit gain. When upwards of thirteen million
gallons of brandy and other spirits were smuggled within
three years, the duty on brandy being 9s. a gallon, there
must have been something rotten in the fiscal administration
that permitted these enormities. The quantity of tobacco
smuggled is not computed, probably the modesty of the
committee stood in the way of stating the amount.  The
duty was Is. 3d. per lb., its value apart from duty 3d. per
lb. As the inducement was in the proportion of five to
one, success in smuggling two hogsheads amply
compensated for the loss of the other three.  In this
period of moral degeneracy and unblushing fraud, the
adulterator naturally flourished.  The American war of
Independence caused a dearth of Virginian tobacco, and
manufacturers bought their leaf where they could get it.
About this time Scotland began to grow it.  The act of
Charles II. simply prohibited its culture in England and
Ireland. The imposition of a duty, however, soon
extinguished the Scotchman's profits.  The scarcity of
leaf tobacco, coupled with the great demand for the
article, presented too tempting an occasion for the
manufacturer to resist adding other smokable leaves.  It
was a case of " needs must where the elderly gentleman
drives." The gathering, cutting, and curing of leaves
from the English woods and gardens became a system,
and to facilitate the deception the shag was dyed and
stained. To impart an agreeable odour and colour to the



snuff used at this time, various wsoods were imported from
South America, and ground up and mixed with earth,
clay, " oaker, umber and fustick." Even the finest snuffs
were impure.  Fairholt quotes one known as "Violet
Strasburg," which was - made of rappee and bitter
almonds, reduced to a fine powder, to which ambergris
and attargul were added as a scent." Queen Charlotte
used this snuff and made it fashionable among court
ladies.  As Act after Act failed to secure the revenue,
William Pitt determined on more drastic measures. In
the case of tobacco, the committee of 1783 recommended
Walpole's discarded scheme. Pitt adopted it. The ware-
house system, despised by the opponents of Walpole, was
instituted, and in addition, the manufacturing operations
and stock of every tobacco trader were placed under the
control of the Excise.  Even the retailer came under the
official eye, and it was not until the tobacco was placed in
the consumer's pouch that the Excise officers ceased to
trouble about it.  Pitt crushed the armed vessels and
bands of smugglers by force. All tobacco found in transit,
unaccompanied by permit, was forfeited. Within a year
considerably over a million extra pounds of tobacco paid
duty. In two years not only was the public credit restored,
but there was a surplus of a million sterling in the treasury.
If Pitt's hand was heavy on the smuggler it was meant to
be equally so on the adulterator. The minister insisted on
the supply of real tobacco and nothing else, and from that
day to this the Excise officer may be said to have
championed the cause of the purity of the poor man's shag
and roll.  The suppression of what may be termed the
more glaring abuses led to a change of plans on the part
of the smuggler and adulterator.   Henceforth, both
became more cunning and secretive in their fraudulent
devices. Additional safeguards were, however, framed, and
an increased vigilance on the part of the surveying officers
led to the exposure of many an ingenious fraud. Another
Select Committee of the House of Commons was
appointed in i8i6 to enquire into the policy of permitting
the home culture of tobacco.  It recommended, on fiscal
grounds, the continuance of the laws prohibiting its
growth here.  The question of adulteration was not
touched. In i821 it was deemed necessary to emphasise
that part of Pitt's act dealing with adulteration. The law
permitted the practice of tinging the tobacco and snuff
with colouring and flavouring matter, and some manu-
facturers had "tinged " in a very liberal manner indeed.



Henceforth the qnantity of these added bodies was limited.
Four years later, the licence duties were re-arranged by 6
George IV., c. 8i.  The year 1830 saw another Select
Committee of the House of Commons on the groxwth
question, with Sir Henry Parnell, Bart., as chairman.
The decision re-affirmed the opinion of the Select Com-
mittee of i8i6.  In the meantime, the daily survey, the
issuing of permits and certificates, and the taking of stocks
still continued, and, unfortunately, so did smuggling and
adulteration.  By this time it began to be realised that
although Pitt's act had suppressed the more glaring
abuses, the Excise system  of survey, etc., had not
achieved its purpose of suppressing the evils.  It simply
drove them beneath the surface, where they spread and
ramified into all the different branches of the trade. This
failure on the part of the Excise was not to be wondered
at. The official hand had been put to the plough, and
though there was every determination to toil on, yet, in
truth, there were too many other ploughs to drive. If the
smuggler could evade the revenue cruisers, pass through
the coastguard cordon, and escape the vigilance of the
Customs, no reasonable censure could be pronounced on
the Excise for failing to catch him.  With regard to
adulteration the position was somewhat different.  The
question of its prevention was entirely an excise one. The
smuggler could be met and suppressed by means available
on the spot, but this was not practicable in coping with
the adulterator.  With a daily survey, the clandestine
introduction of illicit matter into the tobacco ran little risk
of detection. Moreover the art had developed. Recourse
was had to the addition of soluble substances - gum,
nitre, molasses, salt, etc.. besides different leaves and
earths. This new difficulty was causing great uneasiness
in the Revenue Departments. Once these substances were
incorporated with the snuff, roll, and cut, no officer in the
service would venture to testify to the tobacco being
adulterated.  To be punished the sophisticator had to be
caught flaqran/e delicto.  At this juncture, what may
fairly be described as an important and significant step on
the part of the Board of Excise was taken.  The aid of
Science was   invoked.   Professional chemists  were
consulted. The time was approaching when the micro-
scope and the crucible would reveal the adulterator and
practically wipe him out of existence.  It was about this
period that a drastic change in the laws, the personnel,
and administration of the Excise took place. The Reform



Bill of 183i brought into existence a reformed parliament.
The spirit of inquiry was abroad. No general and com-
prehensive inquiry had ever been held into the affairs of
the Excise Department, and the Treasury Authorities felt
that the long desired opportunity had come for this
department to give an account of its stewardship.
Accordingly the Privy Council of William IV. appointed
Sir Henry Parnell, Bart., Henry Berens and Henry Lewis
Wickham, Esqrs., as Commissioners, with full powers to
inquire into the Excise establishment, the amount and
value of work performed, and to examine into the whole
system of the management and collection of the revenue in
all its branches. The duties were so various and oppressive,
the laws so numerous and intricate, and the machinery so
complicated and cumbrous, that this inquiry took three
years before it was completed. The work was done with
a thoroughness that left nothing to be desired.  No less
than twenty exhaustive reports were laid before Parlia-
ment. The ponderous Excise machine was taken to pieces
bit by bit, and minutely examined by the most masterly
experts of the day. The anticipations of the Board of
Treasury were realised in the revelation of worn out,
rusty, and obsolete parts. The structural changes caused
through the action of legislators f