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Putting an excise tax, an indirect tax on the sale of a certain good, on non-necessities like tobacco and alcohol has long been been viewed as a more palatable source of government revenue than alternative methods of taxation

Cartoon Smoking Characters with Cigarettes

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Most people would be able to see the clear distinction between animal testing on potentially life-saving medication (that is required by UK law before it is released for use on humans) and animal testing for tobacco products that are known to cause harm to the animals they are tested on and the people who will ultimately use them