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This was a very smart move on the part of the tobacco forces, a man on the subcommittee told me

A biennial survey conducted by the MetroWest Health Foundation includes health data for high school students in schools in the area of Massachusetts served by MetroWestprimarily the Boston area.[7] While MetroWest publishes the region-wide data after every survey, district-specific data are only made public at the discretion of the school districts or local health boards

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Only when you cut or process these into cigarette tobacco / tobacco will you have to pay tax on the agricultural product tobacco