Effective April 1, smokers are already in for a 62-cents-per-pack federal tax increase from 39 cents to $1.01. According to the Campaign for Tobacco Free Kids, the average state tax on a cigarette pack is $1.19.

At a mere 18 cents, Mississippi's per-pack tax is woefully lower than the national average. But now Gov. Haley Barbour and lawmakers are at least talking about increasing the tax.

The House has approved a $1-a-pack increase while the Senate has OK'd an increase of 49 cents. Negotiators are scheduled to resume talks on a compromise Monday.

From restoring education funding cuts to car tag credit help to Medicaid, lawmakers have discussed a number of destinations for the expected additional revenue to be derived from the tobacco tax increase. There is no doubt any number of areas where the funds could be used.

Regardless of the ultimate use, lawmakers must remember that the revenue stream cannot be counted on as a constant source of money because the cost of smoking will eventually reduce the consumption of tobacco, and thus the tax revenue received. Therefore, lawmakers should not anticipate using cigarette tax revenue to meet needs from year to year.