REMEMBER NAPOLEON'S CIGAR WARNING

                         Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: MONDAY, February 10, 1992                   TAG: 9202100170
SECTION: EDITORIAL                    PAGE: A-11   EDITION: METRO 
SOURCE: CAROLE PRATT
DATELINE:                                 LENGTH: Medium
REMEMBER NAPOLEON'S CIGAR WARNING
THE STILL-stagnant economy is finding those typically admonishing "Read my lips!" to be far more inclined to discuss tax increases. Numerous groups, from senior citizens to those interested in stronger public education, have asserted that they will support a tax increase - as long as it is targeted for specifics such as health care or education.
And there is a growing consensus in the commonwealth and in the nation that those two priorities rank at the top of the list for this decade. In an atmosphere charged with the urgency of competitiveness for America's (and Virginia's) work force, it is a given that people must be healthy and well-educated.
The recent bold, almost brash, series of Roanoke Times & World-News editorials addressing tax increases has presented a strong case for taking steps now, even in this hard-pressed economy. Without new sources of revenue, federally mandated Medicaid alone could absorb 100 percent of projected new income for the 1992-93 budget year.
Many will agree that the once-fat state budget has been trimmed of its excess, and trimmed yet again. Without new revenue, Virginia will once more see no state employee raises, coupled with crippling reductions or elimination of state funding for such "non-essentials" as libraries and the arts.
Of all the tax increases proposed by the newspaper, perhaps most palatable to most taxpayers would be raising the "sin tax" on cigarettes. The lowest in the nation at 2.5 cents, it is receiving close scrutiny by lawmakers as a potential source of new revenue.
The Roanoke Times & World-News proposal for an increase to 24 cents a pack would bring in a $100 million a year. It is a convincing argument that the cigarette tax is disproportionately low compared with other states, and is well below the national average.
Today's General Assembly members are among good company in their quandary on the issue of tobacco taxes. Napoleon III, a nephew of Napoleon I, was once beseeched by a French lady to outlaw smoking in the country because it was evil. Pausing with cigar in hand, Napoleon III replied, "This vice brings in 100 million francs in taxes every year. I will certainly forbid it at once - as soon as you can name a virtue that brings in as much revenue."
Taxpayers, voters, lobbyists and special-interest groups, especially those who are health advocates, will be waiting to see what becomes of the state's cigarette tax - when the smoke clears.

Carole Pratt is a Pulaski County dentist and was the Democratic nominee last year in the 22nd state Senate District.

by Bhavesh Jinadra by CNB