Because - the tar which is present in tobacco smoke clings to the lining of the lungs, forming a uniform layer which building up over time. The difference between a smoker and non-smoker is immediately obvious to anyone comparing their x-rays.
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Because the tar sticks to the inside of the lungs and the hydrocarbons kill off the bronchi in the lungs, which rot and provide the perfect breeding ground for cancer cells.
Tar accumulates on the oxygen receptors in your lungs, eventually "burning" them off, resulting in black.