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If the policy goal of high taxes on cigarettes is to encourage cessation, taxation of other tobacco and nicotine products must be considered a part of that policy design.[7] Lawmakers can make sure that the least harmful products are cheaper than the most harmful products by adhering to excise tax principles and levying a tax rate based on the negative externalities and associated costs

[81] [86] In 1990, the State of New York took possession of six of the nine historic theaters on 42nd Street, and the New 42nd Street non-profit organization was appointed to oversee their restoration and maintenance