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"If I were founding a university I would begin with a smoking room; next a dormitory; and then a decent reading room and a library. After that, if I still had more money that I couldn't use, I would hire a professor and get some text books" ~ Stephen Butler Leacock, Ph.D , FRSC (30 December 1869 – 28 March 1944) was a Canadian writer and economist.
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Cigarette and Tobacco News:

Border Zone Cigarette Taxation: Arkansas's Novel Solution to the Border Shopping Problem

Fiscal 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:

Anadarko is home to the only authentic Indian City in the United States. It is located in the beautiful Washita river valley in southwest Oklahoma.



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Tobacco History:
Cigarettes and Literature

The Social History of Smoking

George Latimer Apperson

Chapter 7:

In Townley's well-known two-act farce "High Life Below Stairs," 1759, the servants take their masters' and mistresses' titles and ape their ways. The menservants—the Dukes and Sir Harrys—offer one another snuff. "Taste this snuff, Sir Harry," says the "Duke." "'Tis good rappee," replies "Sir Harry." "Right Strasburgh, I assure you, and of my own importing," says the knowing ducal valet. "The city people adulterate it so confoundedly," he continues, "that I always import my own snuff;" and in similar vein he goes on in imitation of his master, the genuine Duke. These servants copy the talk and style (with a difference) of their employers; but smoking is never mentioned. The real Dukes and Sir Harrys took snuff with a grace, but they did not do anything so low as to smoke, and their menservants faithfully aped their preferences and their aversions.

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The Social History of Smoking

George Latimer Apperson

Chapter 4:

There is a curious entry in Thomas Burton's diary of the proceedings of Cromwell's Parliament, which suggests that there may then have been the luxury of a members' smoking-room. Burton was a member of the Parliaments of Oliver and Richard Cromwell from 1656 to 1659, and made a practice—for which historical students have been and are much his debtors—of taking notes of the debates as he sat in the House. Members sometimes objected to and protested against this note-taking, but Burton quietly went on using his pencil, and though his summaries of speeches are often difficult to follow, argument and sense suffering by compression, he has preserved much very valuable matter. Referring to a debate on January 7, 1656-57, on an attempt to go behind the previously passed Act of Oblivion, the diarist records that "Sir John Reynolds had numbered the House, and said at rising there were 220 at the least, besides tobacconists." This can only mean that there were at least 220 members actually present in the House when it rose, not counting the "tobacconists" or smokers, who were enjoying their pipes, not in the Chamber itself, but in some conveniently adjoining place, which may have been a room for the purpose, or may simply have been the lobby referred to above in the extract from "Mercurius Pragmaticus."

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