Thank you for sending me your comments concerning rising taxes on cigarettes. It is always good to hear from you. There are many reasons why cigarette taxes have been rising over the past several years. One of the primary reasons is to help off-set the rising health costs due to increases in the amount of patients with lung cancer, heart disease, and other smoking related illnesses. Additionally, cigarette manufacturers have raised their prices to help cover the costs of law suit settlements. Many states have raised their taxes on cigarettes as well, both as a way to generate much needed revenue and as a method to discourage underage smoking. I understand and appreciate your concerns that cigarettes are a legal product and that smoking is a perfectly legal activity. When looking for ways to finance health care for poor children and some elderly, however, the U.S. House of Representatives and the U.S. Senate agreed to increase the federal excise tax to finance the Children’s Health and Medicare Protection Act of 2007 (CHAMP Act). Sadly, two out of every three uninsured children in the United States are eligible for coverage through these two programs but are not insured. Overall, the CHAMP Act will provide 5 million additional children with health insurance coverage across the United States. Children in the State of Tennessee stand to benefit tremendously from the CHAMP Act. 555 Belomorkanal Bond Camel Chesterfield Dallas Davidoff Dunhill Epique Esse Gauloises Karelia Kent L&M Lucky Strike Magna Marlboro Marlboro Mild Seven Monte Carlo More Pall Mall Parliament Peter I R1 Rothmans Russian Style Salem Sobranie Sovereign Viceroy Virginia Slims Vogue West Winston