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To me since it requires shredded tobacco and a paper wrapper to make a cigarette, and the tobacco could be confused with the shredded tobacco for a pipe, the tax could just as easily be levied on the second essential part of the cigarette as the first, leaving no room for confusion

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See: ...and Jonathan, I expect you've had contact problems when testing a fuse with an Ohm-meter so you are reporting what was likely a testing anomaly as typical...sorry, I can't agree here...a fuse is either intact, and not blown, and capable of carrying current (IF properly connected at the conical ends) OR it is open (either having blown open by a current over its rating OR mechanical insult, or corrosion), but it will never show the opposite when tested with a meter, unless you have a connection issue during the measurement (that's a different issue