Robert L. Shepherd, a former New York State tax official, predicts the city will see a decline in revenue as smokers shop around. "I think with $1.50 they'll pass the tipping point," he told the Times. That's what happened several years ago in Canada, where the government was forced to cut cigarette taxes in response to widespread smuggling and evasion. Pretty much. For a while, there were some upstate NY'ers and Canadians making fat money floating smokes across Lake Ontario by the boatload...