Death and taxes are still a certainty in 2010. And cigarettes remain a source of both! Back in October, the District raised tobacco and gas taxes — increases that went into effect yesterday. With the uptick in the price for a pack, the District now stands as one of the most expensive places in the U.S. to smoke. According to the Campaign for Tobacco-Free Kids, the $2.50 per pack excise is the eighth highest in the nation. Drivers will take a hit, too: The gas tax has gone up as well. Smokers and drivers really do ruin it for everyone, and taxing these ills seems like a good way to make up economic shortfalls while making progress toward social policy goals. (If the District could find a way to tax drunk texting, I’d appreciate that, too.) But the District is also small. Isn’t there a point at which it makes sense to drive (or Metro!) to Virginia — where the $0.30 cigarette tax ranks 49th in the nation?