Governments use different kinds of taxes and vary the tax rates. This is done to distribute the tax burden among individuals or classes of the population involved in taxable activities, such as business, or to redistribute resources between individuals or classes in the population.
The electrical cigar-lighter was invented and patented in the early 1880s by the German inventor Friedrich Wilhelm Schindler (de). In the 1890s, these tools were sold as electrical cigar lighters (Cigarrenanzuender), and later as Zigarrenanzuender in the major German warehouse catalogues.
In 1925, Hungarian inventor Boris Aivaz patented the process of making a cigarette filter from crepe paper. From 1935, a British company began to develop a machine that made cigarettes incorporating the tipped filter.