['Page', 'Three', 'A', 'trend', 'toward', 'earmarking', 'cigarette', 'tax', 'revenues', 'for', 'special', 'projects,', 'as', 'well', 'as', 'the', 'regularity', 'of', 'rate', 'increases,', 'indicates', 'a', 'punitive', 'motivation', 'toward', 'those', 'who', 'smoke.', 'Excise', 'taxes', 'single', 'out', 'a', 'few', 'lawful', 'products', 'and', 'penalize', 'the', 'consumers', 'of', 'those', 'products.', 'This', 'type', 'of', 'financing', 'is', 'discriminatory.', 'Further,', 'it', 'penalizes', 'most', 'those', 'who', 'have', 'the', 'least', 'amount', 'of', 'disposable', 'income.', 'IMPACT', 'ON', 'INDUSTRY', 'The', 'internationally-respected', 'accounting', 'firm', 'of', 'Price', 'Waterhouse', 'recently', 'performed', 'an', 'unalysis', 'of', 'the', 'U.S.', 'tobacco', 'industry', 'to', 'determine', 'its', 'contribution', 'to', 'the', 'nation’s', 'economy.', 'Using', '1990', 'data.', 'Price', 'Waterhouse', 'found', 'that', '681,351', 'jobs', 'were', 'involved', 'in', 'the', 'production', 'ot', 'tobacco', 'products.', 'Those', 'jobs', 'generate', 'billions', 'of', 'dollars', 'for', 'the', 'American', 'economy.', 'Unfair,', 'high', 'excise', 'taxes', 'jeopardize', 'not', 'only', 'those', 'jobs,', 'but', 'also', 'the', 'nation’s', 'economic', 'well', 'being.', 'STATE', 'ACTIVITIES', 'DIVISION', 'THE', 'TOBACCO', 'INSTITUTE', 'AUGUST', '1993', 'SSTOPSSPOS']