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The first documented tax was in ancient Egypt around 3000 B.C., where, among other things, an excise tax was levied on oil and beer.[7] Thousands of years later, in his famous book An Inquiry into the Nature and Causes of the Wealth of Nations , Adam Smith gave favorable mention to excise taxation: Sugar, rum, and tobacco are commodities which are nowhere necessaries of life, which [have]become objects of almost universal consumption, and which are therefore extremely proper subjects of taxation.[8] This quote may read like a suggestion to utilize excise taxes to generate general revenue, and Adam Smith is often invoked to argue that exact point, but it is not that simple

If so, then on current worldwide smoking patterns (whereby about 30% of young adults become smokers) there will be about one billion tobacco deaths in this century, unless there is widespread cessation

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"History of Cannabis in Ancient China", Psychology Today , archived from the original on April 20, 2023, retrieved January 15, 2018 1 2 "80 Years Ago This Week, Marijuana Prohibition Began With These Arrests"

The Family Smoking Prevention and Tobacco Control Act required the FDA to issue regulations to establish age verification requirements for the Internet and other non-face-to-face purchase of any tobacco products

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