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However, I maintain that any film that includes Gilligan's Island's Professor and Hank the County Agent from Green Acres in its Rat Pack CANNOT be considered film noir

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However, a year has passed and no formal action has been taken to initiate the legalization process

For most excise taxes, the base should be the harm or cost-causing element because that best internalizes a negative externalityAn externality, in economic terms, is a side effect or consequence of an activity that is not reflected in the cost of that activity, and not primarily borne by those directly involved in said activity