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This is because the federal excise tax is not keeping up with inflation (thanks to successful lobbying by the tobacco companies), and because of worries that increasing taxes will increase the black market and interstate smuggling, as taxes vary by state (and tend to be lower in tobacco producing states, again due to lobbying)

[caption id="attachment_2005513" align="aligncenter" width="640"] Austin gets an ice-level view of the proceedings

Presentation given by Dr Maciej Goniewicz, Queen Mary University of London, at an APPG meeting on harm reduction, 2013

the MOF solid according to the invention may comprise a percentage of metal in the dry phase of 5 to 40%, preferably 18 to 31%