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However, distributors and retailers alike are responsible for keeping the necessary records (e.g., invoices) showing the applicable tax has been paid on the tobacco product in their possession

What it meant : In 1858, Clarksville was shipping almost 18,000 hogsheads (large barrels) of tobacco a year, valued at $2.39 million ($97 million in todays dollars)

That the poor benefit disproportionately by not smoking as a result of tax increases makes intuitive sense as well, as WHO finds that smoking prevelance is higher amongst the poorer sectors of society, and that there is some evidence to suggest that the poor are more susceptible to tobacco related illnesses