| On Pipe Smoking - "You fill a pipe slowly and carefully, light it in a cautious, leisurely way, and smoke it almost languorously to smoke it properly. It gives you a true opportunity to relax, to let go. No nervous, deep inhalation of tobacco smoke for you! Just roll the smoke over in your mouth slowly, let it seep into your nostrils, give yourself completely over to a mouthful of luxurious and delicious tasting smoke. It makes a whale of a difference in your personality -- and gives you a decided advantage of time in an argument! ~ Sidney P. Ram, How to Get More Fun Out of Smoking... (page 25 - 26) |
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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:On July 25, 2000, Governor Keating announced plans to construct a dome on the Oklahoma State Capitol Building. Construction is slated to begin April 2001 with an estimated completion date of November 2002. |
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| | | | Tobacco History:
Cigarettes and Literature | The Social History of SmokingGeorge Latimer AppersonChapter 10:About 1842, when Tennyson often dined at the Old Cock (by Temple Bar) and at other taverns, the perfect dinner for his taste, says his son, was "a beef-steak, a potato, a cut of cheese, a pint of port, and afterwards a pipe (never a cigar)." When the Kingsleys paid the Tennysons a visit about 1859, Charles Kingsley, so the Laureate told his son, "talked as usual on all sorts of topics, and walked hard up and down the study for hours smoking furiously, and affirming that tobacco was the only thing that kept his nerves quiet." The late Laureate, Alfred Austin, once asked Tennyson, after reading a passage in Dorothy Wordsworth's "Journal" that William had gone to bed "very tired" with writing the "Prelude," if he had ever felt tired by writing poetry. "I think not," said the poet, "but tired with the accompaniment of too much smoking."
Read More | The Social History of SmokingGeorge Latimer AppersonChapter 13:The ladies who so surprised Dickens were English and American, but at the period in question-the early 'forties of the last century-one of the freaks of fashion at Paris was the giving of luncheon parties for ladies only, at which cigars were handed round.
The first hints of feminine smoking in England may be traced, like so many other changes in fashion, in the pages of Punch. In 1851, steady-going folk were alarmed and shocked at a sudden and short-lived outburst of "bloomerism," imported from the United States. Of course it was at once suggested that women who would go so far as to imitate masculine attire and to emancipate themselves from the usual conventions of feminine dress, would naturally seek to imitate men in other ways also. Leech had a picture of "A Quiet Smoke" in Punch, which depicted five ladies in short wide skirts and "bloomers" in a tobacconist's shop, two smoking cigars and one a pipe, while "one of the inferior animals" behind the counter was selling tobacco. But this was satire and hardly had much relation to fact.
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