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Cigarette Products:Buffalo Full Flavor Filter De Luxe CigarettesBuffalo Full Flavor Cigarettes are reasonably priced, attractively-designed, 100% chemical-free, have a satisfying taste, and are Native American-made in the USA! |
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We could report many true anecdotes to illustrate how cigarettes bring people together.One such story was related by a middle-aged lady: "A long time ago, on a steamer, there was a boy I was quite eager to meet...but there was no one to introduce us....Th
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| | | | Cigarette and Tobacco News:Border Zone Cigarette Taxation: Arkansas's Novel Solution to the Border Shopping ProblemFiscal Fact No. 168 Read complete article: Tax Foundation, 2009-04-09 Author: Mark Robyn
Summary: On February 12, the Arkansas General Assembly passed legislation to increase the state's excise rates on all tobacco products. As required by the bill, on March 1 the cigarette tax went from 59 cents to $1.15 per twenty-pack.1 But the same tax rate will not be enforced statewide. In a novel provision, the legislation, Act 180 of 2009, included a lower, variable rate for certain towns and stores located near the Arkansas border. . . .
Arkansas legislators are shrewdly acknowledging that cross-border shopping for low-tax cigarettes is a major problem for tax enforcement. To retain tax revenue and stop tax evasion, Arkansas has established a low-tax zone on its own side of the border. If this policy is successful in Arkansas other state legislatures may follow suit. To understand the rationale for this policy, the first of its kind among states, it is necessary to understand the problems that sometimes accompany cigarette taxation. . . .
It is important to note that this policy effectively shrinks the "tax border" of Arkansas. While there is still a minimum rate differential of three cents between Arkansas and any low-tax neighbor, this amount is small enough to provide almost no incentive for Arkansas residents to buy in other states. A significant tax differential does still exist however. The differential is now between different jurisdictions within the borders of Arkansas rather than between Arkansas and other states. . . .
Conclusion
Arkansas's border zone tax policy is a first in the world of cigarette excise taxation. This choice of policy is an acknowledgement of what many policy experts have been pointing out for a long time, that cigarette excise taxes are very susceptible to evasion through border shopping and other means, and that as tax differentials increase, these illegal activities become an increasing problem. Arkansas's policy may be successful enough that other states will consider similar policies in the future. While the policy will likely reduce border shopping and increase revenue to some degree, there are pros and cons that need to be weighed when states are considering whether to implement such a policy. The Arkansas experience will be instructive.
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| | | Black Hawk State Trivia and Facts:The town of Beaver claims to be the Cow Chip Throwing Capital of the World. It is here that the World Championship Cow Chip Throw is held each April. |
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| |  | | Tobacco History: Cigarettes and Literature | The Social History of SmokingGeorge Latimer AppersonChapter 10: Notwithstanding that the number of smokers had so largely increased, and was continually increasing, smoking was regarded socially as something of a vice—to be practised in inconvenient places and not too publicly. There were still plenty of active opponents and denouncers of tobacco. One of the most distinguished was the great Duke of Wellington, who abominated smoking, and was annoyed by the increase of cigar-smoking among officers of the army. In the early 'forties he issued a General Order (No. 577) which contained a paragraph that would have delighted the heart of King James I. It ran thus: "The Commander-in-Chief has been informed, that the practice of smoking, by the use of pipes, cigars, or cheroots, has become prevalent among the Officers of the Army, which is not only in itself a species of intoxication occasioned by the fumes of tobacco, but, undoubtedly, occasions drinking and tippling by those who acquire the habit; and he intreats the Officers commanding Regiments to prevent smoking in the Mess Rooms of their several Regiments, and in the adjoining apartments, and to discourage the practice among the Officers of Junior Rank in their Regiments."
Read More | The Social History of SmokingGeorge Latimer AppersonChapter 11:Thirty years or more ago the late Andrew Lang wrote an article entitled "Enchanted Cigarettes," which began-"To dream our literary projects, Balzac says, is like 'smoking enchanted cigarettes,' but when we try to tackle our projects, to make them real, the enchantment disappears-we have to till the soil, to sow the weed, to gather the leaves, and then the cigarettes must be manufactured, while there may be no market for them after all. Probably most people have enjoyed the fragrance of these cigarettes and have brooded over much which they will never put on paper. Here are some of 'the ashes of the weeds of my delight'-memories of romances whereof no single line is written, or is likely to be written." What Balzac said in his "La Cousine Bette" was-"Penser, rêver, concevoir de belles œuvres est une occupation délicieuse. C'est fumer des cigares enchantés, c'est mener la vie de la courtisane occupée à sa fantaisie." Balzac's cigars became cigarettes in Lang's fantasy. The French novelist seems to have been one of those who praised tobacco without using it much himself. In his "Illusions Perdues" Carlos Herrera, who was Vautrin, says to Lucien, whom he meets on the point of suicide: "Dieu nous a donné le tabac pour endormir nos passions et nos douleurs." M.A. Le Breton, however, in his book on Balzac-"L'Homme et L'Œuvre"-says: "Il ne se soutient qu'à force de café," though he would sit working at his desk for twenty-five hours running.
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