PHILADELPHIA – The Philadelphia school district insists it needs more revenue to function in 2013-14, and it’s targeting two of the most vulnerable groups of consumers to get the money – cigarette smokers and alcohol drinkers.

The school district, backed by Mayor Michael Nutter, wants to increase the city tax on a pack of cigarettes by a whopping $2 and the tax on a glass of liquor by 10 to 15 percent, according to a story posted by Newsworks.com.

It appears the state legislature, which would have to approve the tax hikes, may not go along with the idea. State Rep. John Taylor says the governor and lawmakers and leery of raising taxes in tough economic times, and the school district must learn to live within its current financial means, according to the news report.

MORE NEWS: From Classroom to Consulate Chef: Culinary Student Lands Dream Job at U.S. Embassy in Paris

“I think it’s not going to be forthcoming from Harrisburg for enabling legislation for the liquor by the drink tax or the cigarette tax,” Taylor was quoted as saying.

Overall the district hopes to receive $120 million from the state, $60 million from the city and more than $100 million in concessions from the teachers union to make it through the next academic year. The cash-strapped district had to borrow $300 million this year to meet all of its expenses.

So-called “sin taxes” on alcohol and cigarettes are common at the federal and state level.

Many people feel they are unfair because they place an added tax burden on many people who are addicted to certain products. Government officials always say they hope higher taxes will convince smokers and drinkers to quit, but in reality they know most won’t, and they obviously don’t want them to. That’s why they base large portions of their annual budgets on taxes produced by the sale of tobacco and alcohol. It that revenue stream slowed down, a lot of government programs would be in jeopardy.

Sin taxes are a very stable, predictable form of revenue and government officials know it.

The problem is the added burden that sin taxes put on the families of tobacco users and drinkers. Innocent spouses and children are left to pay the price for the addictions of their loved ones. Meanwhile people with other unhealthy habits – like junk food, for instance – don’t have to pay the same type of penalty for their bad habits.

MORE NEWS: Know These Before Moving From Cyprus To The UK

If tax increases are really necessary in any circumstance, perhaps they should be spread equally among those who benefit from government services.