Governments use different kinds of taxes and vary the tax rates. This is done to distribute the tax burden among individuals or classes of the population involved in taxable activities, such as business, or to redistribute resources between individuals or classes in the population.
The electrical cigar-lighter was invented and patented in the early 1880s by the German inventor Friedrich Wilhelm Schindler (de). In the 1890s, these tools were sold as electrical cigar lighters (Cigarrenanzuender), and later as Zigarrenanzuender in the major German warehouse catalogues.
On the average, people smoked about 40 cigarettes a year. The first commercial cigarettes were made in 1865 by Washington Duke on his 300-acre farm in Raleigh, North Carolina. His hand-rolled cigarettes were sold to soldiers at the end of the Civil War.