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The first documented tax was in ancient Egypt around 3000 B.C., where, among other things, an excise tax was levied on oil and beer.[7] Thousands of years later, in his famous book An Inquiry into the Nature and Causes of the Wealth of Nations , Adam Smith gave favorable mention to excise taxation: Sugar, rum, and tobacco are commodities which are nowhere necessaries of life, which [have]become objects of almost universal consumption, and which are therefore extremely proper subjects of taxation.[8] This quote may read like a suggestion to utilize excise taxes to generate general revenue, and Adam Smith is often invoked to argue that exact point, but it is not that simple

1 2 3 The Discipline of the Allegheny Wesleyan Methodist Connection (Original Allegheny Conference)

Such markets can and do generate crime

Even the US president and military have been subjected to cigarette firms exploitation and coercion, as have the American Medical Association, the American Law Institute, several sports leagues, firefighting organizations, and the Hollywood industry

Here are some conversation pointers from the CDC: Vaping can be expensive