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The world's fourth-largest tobacco company is considering entering the United States, a move that could have a big impact on two large Triad companies. Imperial Tobacco Group plc, a British company, sees the United States as a potentially profitable market with less risk of lawsuits than there was three or four years ago. CEO Gareth Davis told news agency Bloomberg last week that he considered the U.S. an attractive market. Such a move would likely shake up the U.S. cigarette market, and could pose new challenges to Winston-Salem-based Reynolds American Inc. (NYSE: RAI) and Greensboro-based Lorillard Tobacco Co. (NYSE: CG). Imperial is considerably larger than either of those companies, earning revenues of about $21.5 billion in 2005, based on Monday's exchange rates. By comparison, Reynolds, the second-largest U.S. tobacco company, had total revenues of $8.3 billion in 2005 and Lorillard, the No. 3 cigarette company, had revenues of $3.6 billion. Philip Morris USA, the country's biggest cigarette maker, had sales of $18.1 billion in 2005, though that was just a fraction of its overall business, as its parent company, Altria Group, brought in another $45.3 billion in overseas cigarette sales and $34.4 billion from its food operations. Imperial's cigarette brands include West and Davidoff. It already does business in 130 countries.


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A Buy Cigs Online is a tobacco product manufactured out of cured and finely cut tobacco leaves, which are rolled or stuffed into a paper-wrapped cylinder (generally less than 120 mm in length and 10 mm in diameter). The Cigs is ignited at one end and allowed to smoulder for the purpose of inhalation of its smoke from the other (usually filtered) end, which is inserted in the mouth. They are sometimes smoked with a cigs holder. The term buy cigs online, as commonly used, refers to a tobacco cigs but can apply to similar devices containing other herbs, such as cannabis.

A buy cigs online is distinguished from a cigsar by its smaller size (hence the name), use of processed leaf, and paper wrapping; cigsars are typically composed entirely of whole leaf tobacco. cigss were largely unknown in the English-speaking world before the Crimean War, when British soldiers began emulating their Ottoman Turkish comrades, who resorted to rolling their tobacco with newsprint.

History

The buy cigs online was born some time in the 18th century: beggars in Seville began to pick from the ground the cigsar ends left by the señoritos (rich young men), wrapped the tobacco remains with paper and smoked them. The first attested use of this habit can be seen in three 18th century paintings by Francisco de Goya: La cometa (The kite), La merienda en el Manzanares (Picnic by the river Manzanares) and El juego de la pelota a pala (The ball and paddle game).

The use of tobacco in buy cigs online form became increasingly popular after the Crimean War. This was helped by the development of tobaccos that are suitable for cigs use. During World War I and World War II, cigss were rationed to soldiers. During the second half of the 20th century, the adverse health effects of cigss started to become widely known and severe health warnings became commonplace on cigs packets.

The cigs has evolved much since its conception; for example, the thin bands that travel transverse to the "axis of smoking" (thus forming circles along the length of the cigs) are alternate sections of thin and thick paper to facilitate effective burning when being drawn, and retard burning when at rest. Synthetic particulate filters remove some of the tar before it reaches the smoker.

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Before the Second World War many manufacturers gave away collectible cards, one in each packet of cigss. This practice was discontinued to save paper during the war and was never generally reintroduced, though for a number of years Natural American Spirit cigss included "vignette" cards depicting endangered animals and American historical events; this series was discontinued in 2003. During the Second World War they gave out free cigss to the soldiers and citizens. On April 1, 1970 President Richard Nixon signed the Public Health cigs Smoking Act into law, banning cigs advertisements on television in the United States starting on January 2, 1971. However some tobacco companies attempted to circumvent the ban by marketing new brands of cigss as "little cigsars"; examples included Tijuana Smalls, which came out almost immediately after the ban took effect, and Backwoods Smokes, which reached the market in the winter of 1973-1974 and whose ads used the slogan, "How can anything that looks so wild taste so mild".

Beginning on April 1, 1988, the sale of cigss and other tobacco products to minors under 18 is now prohibited by law in all fifty states of the United States. The legal age of purchase has been additionally raised to 19 in Alabama, Alaska, New Jersey, Utah, and Nassau and Suffolk Counties in New York, and legislation was pending as of 2004 in some other states, including California to raise the age to 19 or even to 21. In Massachusetts, parents and guardians are allowed to give cigss to minors, but sales to minors are prohibited.

Similar laws exist in many other countries. In Canada most of the provinces require smokers to be 19 years of age to purchase cigss (except for Quebec, Saskatchewan, Manitoba and Alberta, where the age is 18). However the minimum age only concerns the purchase of tobacco, not use. Alberta, however, does have a law which prohibits the possession or use of tobacco products by all persons under 18, punishable by a $100 fine. Australia and India both have a nation-wide ban on the selling of all tobacco products to people under the age of 18.

In the UK, cigss can legally be sold only to people aged 16 and over. However it is not illegal for people under this age to buy (or attempt to buy) cigss, which means that only the retailer is breaking the law by selling to people under the age of 16.

Most countries in the world have a legal smoking age of 18. Four exceptions are Switzerland, Austria, Germany and The Netherlands, where the age is 16. Surprisingly in Turkey, which has one of the highest percentage of smokers in its population, has a legal age of 18. Another curiosity is Japan, one of the highest tobacco consuming nations, which requires purchasers to be 20 years of age. However, due to the prevalence of cigs vending machines in the most public of places the effectiveness of an underage ban is in doubt.[citation needed] In other countries, such as Egypt, it is legal to use and purchase tobacco products regardless of age.

Some police departments in the United States occasionally send an underaged teenager into a store where cigss are sold, and have the teen attempt to purchase cigss, with or without a "fake" ID. If the vendor then completes the sale, the store is issued a fine.

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Online stores have recently appeared that offer foreign cigss to internet buyers. As many jurisdictions place high taxes on tobacco sales, these could be seen as an effort to avoid paying duty or taxes.

Some buy cigs online stores exist to sell tax-free cigss inside their own country as well. The legality of these stores is being questioned currently in the United States. Federal lawmakers contend that these stores are clear tax evasions. Recently in Michigan, several online stores have been subpoenaed by the state for the names and addresses of customers. The state has reportedly been sending out fines for each package purchased, contending tax evasion over Michigan's $2-a-pack law.

This same action has also taken place[1] in Wisconsin after the Wisconsin Department of Revenue received a list of several thousand buyers in that state from an online cigs merchant. However, the effort to collect on the taxes from the listed residents was stopped by order[2] of Governor Jim Doyle a few days later.

What complicates this issue is that many online tobacco shops are Native American owned and these stores are located on Native American territory. The Native American believe that they have the right of self-taxation. Because many tribes have Federal treaties giving them control over both property and sales tax on their land, the issue is at the Federal level. Without Federal intervention and a Supreme Court ruling that over turns these treaties, the States can do almost nothing to stop Native Americans from selling cigss via the Internet. Several laws are currently before Congress to specifically address this issue.

MasterCard and American Express have refused to allow online cigs stores to accept payment by credit-card [citation needed].

Philip Morris Inc., USA [3] fights against selling cigss online. PM is concerned about trademark infringement, age verification, domestic taxation of their licensed tobacco products available through mail-order from duty-free shops overseas, and losing market share to low-priced generic cigs brands available on the Internet. Philip Morris took possession of the web domain Yesmoke.com, [4]and claimed damages worth 548 million dollars in compensation for Yesmoke’s sale of PM's Marlboro cigs brand. 548 million dollars is the highest request ever in the history of United States legislation, for compensation for the alleged offence of Copyright Infringement and Unfair Competition. It was later decided that 548 million dollars was a disproportionate request that Yesmoke would never be able to pay. The judge, Gerard E. Lynch of the Southern District of New York, on March 11th 2005, lowered the sum to be paid to Philip Morris to "only" 173 million dollars.

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