Mack Smith:  "It has to come from some source.  It's going to be either real estate or personal property.  That's pretty much the only two taxes that localities have--counties have--in the state of Virginia.  I've found that out.  Also, that cities have a higher form of government than counties.  There's things like a cigarette tax.  If you can believe this, counties cannot have a cigarette tax, but cities can.  And, therefore,  in this locality, Lexington doesn't have one, because if they did, everyone would go to the county and buy the cigarettes.  So we all get hurt from it.  I mean, that goes back to our old agronomy sort of society that we had in the early 1900s when a lot of these laws were written."