Well, then. Why not a "head" tax?
Just take the federal / state budget, divide it by the population, and send everybody a bill?
That's the most "fair" way and "flat" way, and the way most assured way to foment a revolution (BTW, I am a huge advocate of the "Fair" tax).
That does however, negate your cigarette tax argument and preference.
I don't see how #256 negates anything about cigarettes. You pay yer flat tax...you can spend the rest on anything you want..no penalties.