If I understand correctly, that would be an argument between direct and indirect taxes. Only direct taxes are unavoidable, indirect taxes are imposed upon activities and are avoidable. That being said, if tobacco products are unhealthy they should be illegal, like crack and pot. Milking the tax cow from smokers, under the guise of health issues, while ignoring the issue of obesity is disingenuous...to say the least.
I think all those products should be legal and taxed, no where is congress charged with individual health choices. Unavoidable taxes are things like the income tax, since you cannot get money without paying the tax.