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One of the most interesting of the spirited sculptures of animal forms to be found on the mound pipes, is the representation of the Lamantin, or Manotee, a cetacean found only in tropical waters, and the nearest place which they at present frequent is the coast of Floridaat least a thousand miles away

The obvious choice is to tax the liquid based on volume (e.g., a certain amount per ml)

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Since 1959 the State has imposed a number of taxes on various tobacco products

"This is going to stop kids from starting to smoke