But there was nothing particularly "artful" about this bit of government ineptitude. The Legislature in the spring had voted in a cigarette tax increase, with a condition attached. The tax would increase by 25 cents per pack, from $1.08 to $1.33, unless sales of Cigarettes between July 1 and Sept. 30 raised $50 million in tax revenue. The taxes raised would be measuRed by the sale of cigarette tax stamps to wholesalers. As the end of September approached, it was clear that sales would not hit the target. By late Friday, Sept. 26, wholesalers had purchased $45.3 million in tax stamps. So word went out to retailers from the Department of Revenue Administration to take inventory and to start charging the extra tax when they opened their doors Oct. 1. Cigarette sellers across the state duly complied. But the state tax authorities were incorrect in their instructions.New Hampshire officials had not yet audited and certified the sales figures for the tax stamps. Until that happens, the tax is not supposed to increase. Also, one of the legislators involved in the negotiations on the tax bill noted that, regardless of the results of the audit, the tax hike was not supposed to take effect until Oct. 15. "I think they are jumping the gun," Rep. Daniel Eaton, R-Stoddard, told reporter Meghan Carey. "No matter what, the tobacco tax, if it didn't hit the threshold, was not scheduled to go in place until Oct. 15." So just after noon last Wednesday, the Department of Revenue Administration was scrambling to get the word out to retailers to stop charging the extra tax. Many did not get the information. Eight of 10 retailers contacted that afternoon by The Eagle-Tribune were still charging the tax. Smokers were rightly miffed at the news they were paying More than they should. "You mean if I went to a different store, I could have been charged less?" Tammy Bean of Salem, N.H., told our reporter. "This government needs to get on track. They'll never be giving the money back." Note that the decision whether to implement the tax was based not on how many smokers quit the habit during the three-month test period but on how much money the state made over that time. Remember that the next time a state official gets all preachy about the health hazards of smoking.