Make it illegal. Let the blackmarket have the money, defund the government, and if they need to, they can raise taxes on nonsmokers. It's about time nonsmokers started paying their fair share.
Do smokers realize how nasty they smell? I can't understand why someone would pay money to get high and smell like $hit. Instead of increasing nicotine levels why can't the cigarette companies make some that leave the smoker smelling like flowers or something nice?