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in rolls—hence frequently termed roll tobacco; and the price i*about 4s. 6d. per pound.
2. Tobacco for smoking is also made of the leaves, which arecut by a knife, and it is termed Shag, or Saffron. —This kindis made of the finest and most delicate leaves, and is sold at fromSs. to 7s. per pound. Habitual smokers, particularly amongthe lower classes, prefer twist; which being made of the stout-est sort of leaves, possesses the most powerful inebriating qua-lities.
3. Snuff is made from both stems and leaves ; and it is knownby the different appellations of Black llapee, Brown Rapee, andScotch, or Plain Snuff. The first kind is sold at about 4s. 6d.per pound; the second and third at 3s. lOd.; and compoundsorts, according to their respective qualities.
Snuff-mills have been erected in various parts of the country,where water-falls could be obtained; and there is one at Glasgow ,driven by a steam-engine.
The import-duty on tobacco is 71-§d. per pound, which mustbe paid before it leaves the King’s stores; and the excise duty otIs. 9d. per pound, which is collected every six weeks. A draw-back, extending to nearly the whole of the duty, is allowed onexportation.
The excise duty on snuff and tobacco in Scotland , for the yearending the 5th January 1813, amounted to 147,884^. 19s. 10^d.
1. Combs. —Combs are made of horn, tortoiseshell, or ivory;and the manufacture is carried on chiefly at Glasgow, Edinburgh ,and Aberdeen.
Combs are usually cut with a saw, wrought by hand; and ma-ny of the fine ivory, and other kinds, with a machine, having acircular saw. There are three people in Glasgow , who cut someof their horn and tortoise-shell combs by means of pressure, thetool forming all the teeth by one operation. This machine pos-sesses the singular advantage of producing two combs at once, bycutting the teeth of the one out of those of the other, thus savingnearly the half of the material, which, in the usual way, is sawaout and thrown away.
Besides the home consumption for combs of all kinds, particu-larly by weavers, who use them in combing their webs, consider-able quantities are exported to the West Indies , America, &c.fbe extent of the trade, however, in a national point of view,is trifling; for there are only from 16 to 20 master combmakers>n Scotland , who employ about 100 hands.
2. Horn Spoons _This manufacture gives employment to a
number of persons resident in towns, and to others who are itine-ra nt, who perforin also various other mechanical operations. Theprice paid for making a dozen of spoons, varies from Is. 6d. to