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When I took up smoking back in 1975, a pack of cigarettes cost around fifty cents. I was underage at that time. Not that it mattered. In those days, vending machines could be found everywhere. By the letter of the law, you were supposed to be 18, but it wasn't enforced as it is today. In fact, when I was as young as 10, my pockets would jingle with quarters as I walked to the bowling alley to buy cigarettes for my mother.

Thirty-odd years later, that fifty-cent pack has increased tenfold or more in price. The ongoing process of inflation has taken its toll, but most significantly, "sin taxes" on tobacco products; most notably cigarettes, have gone through the stratosphere. On January 1, 2008, my state of Wisconsin became the 12th-highest in the nation for cigarette taxes. We can thank our governor, Herr Jim Doyle, for a $1.00 per-pack increase. Der Fuhrer is also pushing for a state-wide smoking ban in all public places, but that's another story.

So what's a smoker to do? Well, here are the options:

A) Bite the bullet and pay the higher price.

I refuse to pay what now amounts to $4.61 per pack. And that's at the discount stores.....

B) Quit smoking.

Not gonna happen. I've smoked for over 30 years and enjoy doing so. The fact that the Fourth Reich is trying to force me to quit via financial hardship merely motivates my defiant stance.

C) Switch to a generic discount brand.

There are many of these to choose from, and they generally cost anywhere from 75 cents to about $2.00 less than premium brands, but I have yet to find one that doesn't taste like damp sawdust. If you are not as finicky, then by all means try some of these bargain brands.

D) Order cigarettes online.

There are virtually hundreds of websites offering cigarettes at very low prices. Cartons can be purchased for as little as 1/3 of what you could expect to pay at your local convenient store. But a word of caution here: The companies who sell them rarely if ever include sales tax. An increasing number of states are making a concerted effort to collect these unpaid taxes. Because such transactions are usually made with credit cards, the respective Departments of Revenue will know where to find you. The worst of it is that you could do this for several years before it catches up to you. Before you know it, a bill for back taxes in the amount of several thousand dollars could arrive in your mailbox. Don't scoff. It's happening more often than you might think.

E) Roll your own cigarettes.

This is fast becoming a

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