Tobacco taxation

A Special agency now called the Bureau of Alcohol, Tobacco, and Firearms (BATF) within the U.S. Treasury Department was empowered to regulate the alcohoHc beverage industries. Although less adversarial, but strictly enforced even today (ca 1997), the regulations and their appHcation remain voluminous and detailed. They specify not only label compliance and matters relating to taxation that are of direct interest to consumers, but contain all the details of permitted processes for and additions to wines. 

One lover of snuffboxes was Napoleon, who it is reputed consumed 1 kg of snuff a week Napoleon also Improved France s finances by enforcing tobacco taxation and his armies found tobacco a useful appetite suppressant when food supplies were limited. 

Consider. . . how many olfactory items are subject to taxation cigarettes, cosmetics, perfumes, cigars, and pipe tobacco. It appears that our devotion to olfactory pleasures is the basis for a large part of our taxation structure. (Bienfang, pp. 12-13)... 

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