    Sentence: 1: Sinithfoisnd”the cigarette tax falls  ‘on’ the. tobacco’ consumer ..--not the’ tribe.”  meaning ° the. tribe. i8 simply -.an .agent- for  collecting, a:tax'. -.~ % :                   Sentence 2: Smith ruled. thar 1 Staje 's fax.  falls “on the tobacco: consumer:, not the tribe.  Imaking the ‘Tribe: simply an-agent for collecting  the: Fe. ed               