-------------Argumentation-------56+95+106+88=345 words

Introduction (56 words)
Since the discovery of tobacco related to a number of health problems, an increasing number of people have called for prohibiting smoking. It is undeniable that still a considerable amount of smokers exist in this world. I would like to examine the advantages and disadvantages of smoking cigarettes as following and then offer my own opinion.
 
Body1(95words)
There are some advantages to taking tobacco.(topic sentence) First, tobacco industry contributes a great proportion of revenue to the nation. Extremely high taxation imposed on tobacco yielding and cigarette manufacturing has released the financial burden for both the government and the individual taxpayer generation by generation. Second, the soothing effects of smoking has been confirmed by ordinary smokers; particularly those who have hard-brain-working jobs are in favor of it; they claim that smoking cigarettes can make them calm and stimulate brain cells to work more efficiently. Finally, cigarettes play an important role in social activities. 

Body2 (106words)
On the other hand, smoking demonstrates numerous negative effects.(topic sentence) Initially, nicotine may bring takers a number of diseases. Second-hand smoking also does harm to your health. Moreover, hatred from non-smokers always grow against smokers hence some conflicts arise frequently. We then look at the statistics showing that thousands of fire accidents worldwide occur each year due to the litter of non-extinguished cigarette ends, not to mention the related deaths and losses. Last but not least, expenses have to be taken into consideration. Fine cigarettes are not cheap. If you get addicted to them, your daily amount of cigarette consumption will increase inevitably, emptying your pocket money.

Conclusion(88words)
After all, so far no direct evidence has been provided that smoking can definitely result in takers' death of lung cancer, and those fire accidents are the result of carelessness or irresponsibility of the smokers, not tobacco to be laid blames. Also, spending pocket money can never be considered as a financial burden. In addition, I suggest more restricted smoking areas be planned so as not to violate non-smokers' rights. After weighing the pros and cons of using tobacco, I, for one, am against the act to ban smoking.

(作者：广州仲恺雅思培训中心专职教师赖劲松)