I've thought of this before and thought it would be a great idea! These taxes would not extend to personal e-mail or commercial e-mail subscriptions, but only to unsolicited SPAM e-mail. I mean think about it, if taxes were put on unsolicited e-mail then it would be very expensive for companies to send millions and millions of bulk e-mail messages at a time, and should greatly decrease the amount of junk mail that circulates on the Internet. This would not only decrease the number of junk mail headaches, but would also help free up resources on the millions of e-mail servers out there, so that companies can spend less money on mail servers and help speed up the transmission of e-mail! Question is though is how can unsolicited e-mail be distinguished from non-unsolicited e-mail in order to properly tax the right messages? I'm thinking about sending this to my congressman. What do you think?