The Sun.
London, England, 1867-01-29 00:00:00

Some of our American Luxuries.

It may be interesting to those who have never
had occasion to look at the statistics on the subject
to know the number of cigars and the quantity of
tobacco, smoking and chewing, which are annually
consumed by the people of this country. Probably
the most complete and reliable source from which
correct figures can be reached, pertaining to those
articles of manufacture, are the returns rendered to
the Bureau of Internal Revenue, and these put us
in possession of facts that, to say the least, are sur-
prising :—According to the records of the above-
named bureau, it is shown that the number of cigars
returned by manufacturers throughout the loyal
section of the country, under the tax law of July 1,
1862, up to and including June 30, 1864, amounted
to 492,780,700 ; those returned under the law of
June 30, 1864, amounted to 530,491,932; and those
returned under the law of March 3, 1865, amounted
to 258,086,763, making a n aggregate 0f1,281,359,365
cigars on which tax was paid to thelnternal Revenue
officers between the dates of July 1, 1862, to March
31, 1866. The gross sum of tax paid upon these cigars
was $6,503,697.61, inclusive of all grades, and the
different amounts of tax imposed by the several
laws quoted. For the benefit of those who may be
unacquainted with the provisions of these laws, in
this respect, we will say that the rates of tax on
cigars, under the law of July, 1862, were $1.50,
$2, $2.50, and $3.50 per thousand ! under that of
June, 1864, they were $3, $B, $l5, $25, and $4O
per thousand ; and under that of March 3, 1865,
they were all merged into the uniform figure of
$lO per thousand, irrespective of quality. Not-
withstanding the enormousness of these figures
they do not show the entire consumption of this
article of luxury, which certainly must reach a total
that is almost incredible. Upon the consideration
of three facts, this truth will be manifest. First, the
fact that all cigars made are not returned. It is well
known by revenue officers that immense frauds
are perpetrated upon the revenue by some snuff,
tobacco, and cigar manufacturers at the present
time, and have been, since the establishment of our
Internal Revenue laws, frauds, which are
exceeded in extent only by those of distillers.
Second. The fact that the returns herein quoted
were confined to the Northern States ; that the
whole South is now open to swell the returns.
Third. The fact, which must be apparent to all,
that the consumption of tobacco, as a luxury,
is increasing steadily each year to a great degr,:e.
The same sources from which we have drawn
the above figures show that returns were ren-
dered in the fiscal year of 1863, of smoking to-
bacco, amounting in the aggregate to 8,448,882
pounds, on which $334,798.91 tax was paid ; for
the year 1861, 21,191,792 pounds, tax, $1,209,589
63 ; for the year 1865, 14,176,166 pounds, tax,
$2,080,019.26 ; and for the first nine months of the
year 1866, 6,837,527 pounds, tax, $1,504,055.93.
But the totals of cigars and smoking tobacco are
less astounding than those of the single article of
chewing tobacco, in its various forms of cavendish,
plug, twist, fine cut, &c. In the fiscal year of
1863, 15,231,174 pounds were returned, which
yielded a tax of $2,244,173.49 ; in 1864, 39,180,634
pounds, tax,
$5,877,095.11 ; in 1865, 22,462,854
pounds, tax, $5,936,101.37 ; and for the first nine
mouths of the year 1866, 18,330,647 pounds, tax,
$7,329,42863. The same considerations a to

AMERICAN ART,

One of the most beautiful specimens of art ever
before seen in landscape painting has lately been
executed by Mr. Thomas Hill, the Californian
artist. It was painted for Mr. Bowles, of Paris,
and may be seen at his bureau. The scene chosen
by the artist is the Great Yosemiste Fall in the
Yosemiste Valley of California, and, as a descrip-
tion of the spot is necessary to pourtray the beauty
of the painting, I will quote from the pen of one
who passed days in wandering over the lovely
scene—" The Yosemiste !" As well interpret God
in the XXXLX. Articles as portray it to you by
word of mouth or pen. As well reproduce castle
or cathedral by an Italian freize, or broken
column—as this assemblage of natural wonder
and beauty by photography or painting. The
overpowering sense of the sublime, of awful deso-
lation, of transcending marvellousness and unex-
pectedness, that swept over us as we turned our
horses sharply out of green forests, and stood upon
high-jutting rocks that overlooked the rolling up-
heaving sea of granite mountains, holding far
down its rough lap this vale of beauty, of meadow,
of pond and river—such tide of feeling, such
stoppage of ordinary emotions, leaves out rare in-
tervals of my life. It was the confrontal of God
face to face—it was Niagara magnified. All that
was mortal shrank back—all that was immortal
swept to the front, and went down in * *
The one distinguishing feature is a double mount
of perpendicular granite, rising from half a mile to
a mile in height, and enclosing a valley not more
than half a mile in width and ten in length. Yose-
miste Fall springs over a rocky precipice far up the
mountain's height, and is broken about two-thirds
of the way down by projecting masses of the
mountain, giving it several hundred feet of cataract
passage ; but, counting its whole distance from top
to bottom, it is 2,600 feet in height. Now it is a
mere silvery ribbon of spray, shooting down its
long passage in delicate rockets of whipped yarn.
Earlier in the season, when ten times its volume of
water pours down, it must indeed be a feature of
fascinating and wonderful beauty. At its base lies
the lovely valley—here, is meadow with thick
grass, there are groves of pine and oak, the
former, exquisite in form and majestic in size,
rising often to 250 feet. There are thickets of
willow and birch, bay trees, and logwood and
various flowering shrubs, and winding in and out
among all, flows the pelucid river, rolling rapidly
over soft sands, or staying in wide deep pools that
invite the bather and the boat." Yet as beautiful
as it all is the artist has been true to nature, and,
after days of toil, he has placed on canvas a work
of art which will .win for its creator a reputation
that will live for ages. Mr. Bill is an American,
who came over to Europe to study the masters of
the old world, and suddenly, by a wonderful piece
of art, has stepped from the class of students to
the position of the master. This picture is, I be-
lieve, to be shown at the coming exhibition, and,
as a masterpiece, will prove to the world that the
genius of a painter does not spring alone from
European soil.—Paris Correspondence of the Anglo-
American Times.

illicit manufacture, restriction of tax-paying dis- mist over night itself. Torches were lit, but then
trict, and annual increase of consumption claimed rain fell, and a general retreat ensued.
for cigars, are, of course, equally applicable to A deep thaw has now set in, but atmospheric
smoking and chewing tobacco. Could the true frost is alone subdued, for ladies mean to keep it
amounts of manufacture and sales of these articles crisp and bright on trails of flowers which are to
be ascertained, it may reasonably be inferred, from hang from their hair.
what we have already shown, that the figures would Crystal beads are but imitation fountain drops,
reach an almost fabulous extent ;so much so, and the new pistachio-green trains, so lovely at night,
that we have no doubt many would believe the are like the ocean waves under sunlit sky.
totals to be incorrect. It is said by experts of Airy ball dresses are looped up with rushes and
-the revenue service, and by others, that not long spear grass. The rarest exotics are the favourite
:more than twenty per cent. of the spirits dis- artificial flowers. Should any very elegant reader
tilled in the country is returned for tax. It can spend sleepless nights thinking of a very recherche
scarcely be considered unreasonable to say that evening dress, let her imagine the effect of a long
only half of the cigars and tobacco manufac- poult de soie train, and at front widths having rolls
tared in all forms are returned for tax. The files of fern green satin round the bottom, above a crape
of the Internal Revenue Board show the large ex- pissee. This underskirt is to be fancily covered
tent of attempted fraud in this respect. Double the with a tulle tunic, hooped up on each side by long
figures we have given allow for the opening of the velvet ferns, in the midst of which, hidden under
entire Southern market and the regular increase, the tulle, a few violet and white flags, with a bul -
and an aggregate for the present year will be pre- rush or so to relieve the green. Nothing can be
rettier, as far as imagination goes, and if a coquette
sented, both for tax and for quantity made and P
consumed, that may well cause a thinking mind to does not sleep soundly after that, it is to be feared
reflect upon the aggregated cost of trifling luxuries she will never enter into the spirit of our new aqua-
which are generally indulged in by a people. It rium mania. Amber beads, pearls, and coral, are
is only through such statistics as those here given much worn on bonnets, bead-lace on berthes and
that the truth is brought before us. Consider that head-dresses.
in three-fourths of one year over seven millions of There are many other novelties, such as pencil-
revenue has been derived from chewing tobacco
ling, powdering, veining, enamelling, and electro
alone, with a fair prospect of the balance of the year plastro-perfecting of faces, which accomplishments,
we may suppose, will be the ruin of artists, as ladies
swelling the total to ten millions. There is much
food for reflection presented by these facts. We now do all their painting themselves.
must remember that this is only the tax upon the The next novelty is something far more rational
several articles. Calculate the amount of sales of
—it is the Henrietta yacht perfume, which is creat-
the quantity made, returned and unreturned, and mg a perfect furore. It is used as an eau de toilette,
o
some idea may be had regarding the magnitude of on the handkerchief, in a sick room, on board a
vessel in sea-sickness; and now it may be said that
this branch of trade. They come, too, as a useful
exhibit of the extent and cost of popular luxuries of the "Yacht Club," like the " Jockey Club," has its
small expense. They show the people where our special perfume. Let us trust that good old Nep-
tune, :who brought the Henrietta. so safely over in
taxes come from, and stand forth as indisputable
his briny arms, will smell of something nicer than
proofs of the extravagance incurred by indulgence
in those things which are popularly known as he has done since he was salted by Nature for the
" petty vices," and which most men call trifling in sake, all hope, of perpetual preservation.
cost.—American paper.