25 JANUARY 1868, Page 3

We have received a perfect heap of letters upon the

cultiva- tion of tobacco in Ireland, the writers of which certainly demon- strate one point. Tobacco can be grown in Ireland, and especially in Wexford, to almost any extent,—certainly to an extent which would make Ireland a great tobacco-exporting country. The writers of these letters, however, avoid some important points with an almost perverse ingenuity. First, what will the cultiva- tion yield in cash per acre ? Secondly, in what form is the neces- sary excise to be imposed ? No land tax or system of licence can possibly be made to yield 3s. 6d. per lb., as the present system does, and there must be no tampering with a revenue of .6,500,00W., raised on a useless or noxious luxury. Thirdly, what is the cost of cultivation, including the usual ratio of failures in crop, which will occur in a country like Ireland about every fourth year?