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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

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Today, smoking is considered to be a nasty addictive habit that can kill you and those around you

A second coaxial Ge detector (p-type), crystal size 155 cc, resolution (FWHM) 1.9 keV at 1.33 MeV ( 60 Co) and 900 eV at 122 keV ( 57 Co), peak-to-Compton ratio 55:1 and efficiency 42 %, was appropriate for -rays ranging from 240 to 2614 keV for determination of 226 Ra via its decay products 214 Pb and 214 Bi, 232 Th via its decay products 228 Th, 228 Ac and 228 Ra, 40 K (1460 keV), 137 Cs (662 keV) and 134 Cs (605 keV)