Ms. Silk, 46, a retired police officer and the founder of New York City Clash (Citizens Lobbying Against Smoker Harassment), a smokers' rights group, it is not just about the money. It is about the message. In the state with the highest cigarette taxes in the country, in a city that has become one of the hardest places in America to find a place to smoke, Ms. Silk has gone off the grid, growing, processing and smoking her own tax-free cigarettes from packets of seeds she buys online for about $2. She expects to produce a total of 45 cartons after planting two crops — the first in the summer of 2009, the second last summer — and estimates that she will have saved more than $5,000.
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