The methods of calculating that 400,000 number are highly suspect.
Nearly 60 percent of the deaths occur at age 70 or above; nearly 45 percent at age 75 or above; and almost 17 percent at the grand old age of 85 or above! Nevertheless, without the slightest embarrassment, the public health community persists in characterizing those deaths as “premature.”
tobacco-related deaths occur at an average age of roughly 72, an age at which mortality is not unusual among smokers and non-smokers alike.
https://www.cato.org/publications/commentary/blowing-smoke-a...
I'm not disagreeing that they are harmful, but 400,000 deaths a year is hyperbole. Governments make a lot of money on that hyperbole too.
In Fiscal Year 2010, the federal excise tax on cigarettes (currently $1.01 per pack) brought in $15.5 billion in revenue.
In 2009, states raked in more than $24 billion by taxing cigarettes and $8.8 billion in settlement payments from tobacco companies
http://dailycaller.com/2011/02/28/what-would-an-america-with...