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[17] Centers for Disease Control and Prevention, Cigarette Smoking Among Adults United States, 2002, Morbidity and Mortality Weekly Report , May 28, 2004, available at Goszkowski, Rob, Among Americans, Smoking Decreases as Income Increases, Gallup, March 21, 2008, available at [18] Lincoln Institute of Land Policy and George Washington Institute of Public Policy, Significant Features of the Property Tax, available at [19] KPMG Peat Marwick, A Study of the New Hampshire State and Local Revenue Structure , February 13, 1992, p