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We passed our act in 1947, and I freely admit that we are still experimenting."[51] Also in 1954, the director of Cigarette and Miscellaneous Taxes in the Michigan Department of Revenue made this assessment of the department's role in fighting cigarette-related crime: "While the Michigan Department of Revenue remains primarily a tax collection agency, it has irrevocably become in its administration of the cigarette tax law a pseudo-police agency and a quasi-judicial body."[52] [35] Roy Struble, "Tax Evasion - Current Developments," in Proceedings from the 26th Annual Meetings of the National Tobacco Tax Association, (Chicago: Federation of Tax Administrators, 1952), 6

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The data suggest that vaping may help people to quit smoking by approximately the same extent as approved nicotine replacement therapy (NRT) products