A vintage Karrell Fix item from the 1970's.  SimpliciBill in Cigarette solves the hardest problem with performing this classic effect:  it makes it really easy (simple, hence simplici-bill) to load a dollar into a cigarette.   Fox applies his trademark practicality to the problem and complete eliminates the difficulty of putting a bill in the cigarette by using a simple trick cigarette.  This change does not diminish the effect in the least, and so it is a big win for those who would love to perform this effect, but found it too bothersome to prepare.

The effect is also simple:  a borrowed bill is torn up.  One corner is given to the spectator who loaned the bill.  A cigarette is selected from a handful of borrowed cigarettes and magically the borrowed bill is found inside, and restored to one piece, except for the missing corner held by the lender.  The corner matches, of course.

Fox published this method in one of his books in 1986, because it can be made up from common materials.  So no worries that the gimmicked cig might wear out.  (It will, but not for many many performances, and then you can make another after visiting a craft or hardware store.)