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.
1 Your lighter is made in Japan around WWII. 2  It is NOT neither a Trench Lighter nor a Trench Art Lighter, it was made in a factory far from the war fields. 3  And yes, IMCO of Austria first came with the design, read about it here: 4  http://www.collectorsweekly.com/stories/98275-imco-ifa-105107-pocket-cigarette-lighter.