This proposal is simply unfair. While all will be rewarded by the taxes paid, not all will be taxed! The so called "sin tax" is like the "Salem Witch Hunts". There is no justice in them at all. If you want to take avery dime of tax collected on these items and return it to smokers and those whom drink OK. But if you want to spread it around, then take from all. You know, the old "all for one and one for all". This tax targets a certain group only. Yet will be spent on everyone. NOT FAIR AND NOT RIGHT!