...under the Cigarette Tax Act, Appellant was actually required to obtain a license before acquiring unstamped cigarettes for his use. N.J.S.A. 54:40A-3 provides, in pertinent part, that no person shall "acquire unstamped cigarettes for consumption, storage or use in this State without having first obtained the appropriate license for the purpose as prescribed by this act." Such a license can be obtained from the Director by a consumer for the fee of $1.00. See N.J.S.A. 54:40A-4h. Additionally, the Cigarette Tax Act requires every licensed consumer who has acquired cigarettes for use to complete and file, "on or before the twentieth day of the month following receipt of such cigarettes,... a report showing the amount of cigarettes so received. Said report shall be accompanied by a remittance for the full amount of the tax due." N. J. S.A. 54:40A-7.

When in the Course of human events, it becomes necessary for one people to dissolve the political bands which have connected them with another, and to assume among the powers of the earth, the separate and equal station to which the Laws of Nature and of Nature's God entitle them, a decent respect to the opinions of mankind requires that they should declare the causes which impel them to the separation.
We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty and the pursuit of Happiness. --That to secure these rights, Governments are instituted among Men, deriving their just powers from the consent of the governed, --That whenever any Form of Government becomes destructive of these ends, it is the Right of the People to alter or to abolish it, and to institute new Government, laying its foundation on such principles and organizing its powers in such form, as to them shall seem most likely to effect their Safety and Happiness. Prudence, indeed, will dictate that Governments long established should not be changed for light and transient causes; and accordingly all experience hath shewn, that mankind are more disposed to suffer, while evils are sufferable, than to right themselves by abolishing the forms to which they are accustomed. But when a long train of abuses and usurpations, pursuing invariably the same Object evinces a design to reduce them under absolute Despotism, it is their right, it is their duty, to throw off such Government, and to provide new Guards for their future security