Mayor Nutter tried to tax sodas, but fizz-crazed Philadelphians said, "No way."

So City Council approved a property tax instead.

Now Eric Epstein, founder of the government watchdog group Rock The Capital and "list laureate" of Harrisburg, offers his

Top Ten Reasons Not To Tax Soda

10) Sugar is good.

9) Artificial energy is green.

8) Caffeine is life before recess.

7) Gum disease grows the economy.

6) Liquid candy cigarettes boost test scores.

5) Mountain Dew is a mineral.

4) Pepsi tones abs.

3) Coke is sold over the counter.

2) Soda looks and tastes like shale water.

1) We need more fat kids, the Chinese are catching up.

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