CORRIGAN, J.
It is urged by appellant that the cigarette excise tax and the sales tax are both levied upon sales of cigarettes and it is the sale of cigarettes that is the subject of the tax. The measure of the excise tax is the quantity of cigarettes sold which is on "each ten cigarettes sold or fractional part thereof." Appellant argues that such measure has no legal significance since the subject of the tax is the sale of the cigarettes to the consumer.
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