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For instance, there is fairly broad consensus that tobacco taxes are among the most regressive forms of taxation that state governments can employ, as consumption taxes generally fall more heavily on low- and moderate-income taxpayers, while tobacco use tends to be more prevalent among the poor.[17] Yet, as noted earlier, tobacco taxes constitute a significant portion of state General Fund revenue in New Hampshire

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Newport and Traynor did not deny they smoked but sought to be allowed to smoke on the balcony if the wind was blowing faster than 10 kilometres an hour