Yes for smokers, no for obese
Yes for obese, no for smokers
Yes for both
No for both
It's insane to tax people who smoke or who are overweight. If you turn the tides, you could ask the same question about taxing people who are vegetarians, who go to the gym to work out several times a week, who have to take prescription medication, etc.
Scientific fact: If you took all of the veins from your body and laid them end to end, you would die.