it is morally indefensible, since it means that cigarette smokers who could dramatically reduce the health risks they face by switching to a less hazardous source of nicotine can be denied that option based on the FDA's prophecy of how other people will behave
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Lacombe, Excise tax setting in a dynamic space-time framework, Public Finance Review 45:5 (2017): 628-646
9.8 A purchased Lot shall be at the Buyer's risk in all respects from the fall of the Auctioneer's hammer whether or not payment has been made and neither the Company nor the Seller shall thereafter be liable for, and the Buyer indemnifies the Company against, any loss or damage of any kind, except where the Company (and its employees or agents) has not acted with due care and skill
Andrew Last, council cabinet member, said: "The action we're taking is part of national efforts to stamp out this illegal market." Neighbourhood policing inspector Tor Lindsay said: "Illegal tobacco and illicit vapes are not harmless bargains - they are often linked to organised criminal activity and pose real risks to public safety
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