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Identify the main claim, which, in this case, is that banning cigarettes would result in less income for the government

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Dr Davis added: "Every single one of our cognitive measures was poorer in the smoke exposed children." The study, published in the journal Childhood Obesity, also found the passive smokers had much more body fat than their equally heavy peers not exposed to cigarettes, raising their risk of a host of conditions, including heart disease and diabetes

This does not include the local tax rates that cities and counties can levy in addition to both the state and federal taxes