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In Florida, a Financially Responsible Officer is defined as a person other than the primary qualifying agent who, with the approval of the licensing board, assumes personal responsibility for all financial aspects of the business organization

And, even people who can completely switch are often still addicted to the nicotine, and e-cigarettes are not safe

Speaking to the Liverpool Echo , Amanda Sandford, from the charity, said: "There is evidence that menthol cigarettes relax the airways and the flavour masks the harshness of the smoke, therefore younger people find it easier to smoke

Who will care about this astonishing number in a few years time, when it is as meaningless as the rates charged by The Honeymooners are today