| 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) |
| | |  | |  | Cigarette Products:Buffalo Filter De Luxe CigarettesBuffalo 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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| | | | 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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| | | Tobacco Trivia and Facts:Oklahoma is bordered by six states: Texas to the south and west, Arkansas and Missouri to the east, Kansas to the north and Colorado and New Mexico at the tip of the northwestern Oklahoma panhandle. |
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| |  | | Tobacco History: Cigarettes and Literature | The Social History of SmokingGeorge Latimer AppersonChapter 12:Barry's original plan for the Travellers' Club, erected in 1832, shows no smoking-room on the ground floor. It was probably some inconvenient apartment of no account. The early "Travellers" did smoke, for Theodore Hook, satirizing them and the club rule that no person was eligible as a member who had not travelled out of the British Islands to a distance of at least 500 miles from London in a direct line, wrote: The travellers are in Pall Mall, and smoke cigars so cosily, And dream they climb the highest Alps, or rove the plains of Moselai, The world for them has nothing new, they have explored all parts of it; And now they are club-footed! and they sit and look at charts of it. The present-day smoking-room at the Travellers' is a noble apartment, which was originally the coffee-room. It occupies the whole of the ground-floor front to the gardens of Carlton House Terrace, and is divided into three bays by the projection of square piers.
Read More | The Social History of SmokingGeorge Latimer AppersonChapter 13:The fine lady disliked tobacco. The author of "A Pipe of tobacco," in Dodsley's well-known "Collection," to which reference has already been made, wrote: Ladies, when pipes are brought, affect to swoon; They love no smoke, except the smoke of Town. * * * * * * * Citronia vows it has an odious stink; She will not smoke (ye gods!)-but she will drink; and the same writer describes tobacco as "By ladies hated, hated by the beaux." Although the fine lady may have affected to swoon at the sight of pipes, and belles generally, like the beaux, may have disdained tobacco as vulgar, yet there were doubtless still to be found here and there respectable women who occasionally indulged in a smoke. In an early Spectator, Addison gives the rules of a "Twopenny Club, erected in this Place, for the Preservation of Friendship and good Neighbourhood," which met in a little ale-house and was frequented by artisans and mechanics. Rule II was, "Every member shall fill his pipe out of his own box"; and Rule VII was, "If any member brings his wife into the club, he shall pay for whatever she drinks or smokes." In one of the valuable volumes issued by the Georgian Society of Dublin a year or two ago, Dr. Mahaffy, writing on the mid-eighteenth century society of the Irish capital, quotes an advertisement by a Dublin tobacconist of "mild pigtail for ladies" which suggests the alarming question-Did Irish ladies chew?
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