Or don't tax tobacco companies[1] for the ill health effects on smokers but the smokers, in the form of health premiums and life insurance premiums, who choose to smoke despite knowing the detrimental health effects.
The thing is, if we want to life a modern lifestyle (i.e. refrigeration, transportation, medicine, etc.) we need energy and at this point in time, we don't have a viable alternative to switch over to tomorrow. As a society we can incentivize alternative and can move away from these sources, but it is disingenuous to frame it as these are the companies ultimately responsible for carbon emissions --we all are.
[1]Discounting big tobacco's previous lies about their product's health impact.