EDIT: Ah, cigarettes and alcohol (in the US) apparently:
https://en.wikipedia.org/wiki/Cigarette_taxes_in_the_United_...
https://www.cbo.gov/budget-options/2013/44854
And healthcare:
https://en.wikipedia.org/wiki/Excise_tax_in_the_United_State...
It makes sense because gas usage is very correlated with road wear, so people who drive heavier vehicles pay a proportionate share of the road maintenance costs.
There are also some cases where it makes no sense, particularly since fuel tax is a primary source of funding for infrastructure and repair.
A Toyota Prius and a Ford Focus are both around 3,000 lbs, will do roughly the same damage on the road. The Prius gets 58 mpg city and 53 highway. The Focus is at 30 city 40 highway. So for city driving the Prius driver contributes 1/2 as much to the fuel tax revenues.
It's a nice incentive to reduce emissions, however the Prius driver is not contributing proportionally to the fuel tax.
If only we could charge make a charge based on weight, mpg, and miles driven.
The issue will come to a head when we have 4x4s and 18 wheelers en masse hybridized or fully electric in large quantities. I don't see that happening for a decade or more out.
I drive a 2000 Jeep, and wouldn't even consider buying a hybrid or fully-electric version. A diesel, absolutely, but not anything with a battery pack.