Future taxation; cow farts?

Presenting for your illogical taxation amusement:

Loose tobacco taxation:

Based on the “future-cigarette” theory. A Future Cigarette is a cigarette that’s not-yet-made but it’s tax is already paid.

If the Future Cigarette is ever made, it will be made by a manufacturer who worked for nothing and received no benefit.

Future Cigarettes necessarily weigh an exact and predetermined amount or the tax (which is already paid) will be incorrect and illegal.

Future Cigarettes are 50% tax but aren’t half as dangerous.