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Posted By: David Hornish

I know, pretty weak responding to my own message! A quick Google search found this when I entered the phrase "American Tobacco Company Trust Premium Depratment":

http://journals.cambridge.org/download.php?file=%2FJEH%2FJEH66_01%2FS00220507060 00027a.pdf&code=9c80cfcc837be8279ea5704c1f57a0b3