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ET: The blogosphere erupted in horror last week at the sight of 4-year-old Destiny pretending to take a drag on a cigarette while preening on the stage during a kiddie beauty pageant on the hit reality show Toddlers and Tiaras. It turns out that many grown-ups like to pretend to smoke as well

Burrows, a former CRS Legislative Attorney, wrote Appendix B of this report

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The narrow base and declining consumption trend make cigarette excise taxes a volatile source of revenue