Tax on Sugar-Sweetened Beverages?

Last week, I read an interesting article in the NY Times about the controversy surrounding proposals to tax sugary drinks. Here's a link: http://www.nytimes.com/2009/09/17/business/17soda.html?_r=1 Policy makers have floated around the idea of such a tax for awhile becuase of health concerns surrouding sugary beverages. Different studies have found a link between these drinks and Type 2 diabetes, for example. But the idea has really jumped to the front of people's minds because of its potential to help pay for health care reform. A study released last week in the New England Journal of Medicine found that a tax of one penny per ounce would raise $14.9 billion in its first year alone. So what do you think? Is a tax on sugary drinks a way to kill two birds with one stone - encourage healthy behavior and help pay for health care reform? Or is the government overstepping its bounds with an unfair tax? I'm not sure -- I'd love to hear some other opinions!