(FORTUNE Magazine) – Wonder why so many Americans don't expect a fair shake from government? Consider this small parable. The victims are boat owners. For more than two years, the boat industry has fought to get rid of the federal luxury tax, which adds 10% to the price of a boat after the first $100,000 and also hits big-ticket planes, autos, and jewelry. A bill now working its way through Congress would abolish the tax, except on autos priced over $30,000. But the bill aims to get back some of the lost revenue with a tax of 20.1 cents per gallon on diesel fuel sold to pleasure boaters. That's tough luck twice for the boaters. Many of them paid hefty premiums for diesel engines that are more fuel efficient than the gasoline-burning variety. By raising the price of diesel fuel to around $1.60 per gallon at many marinas, about the same as gasoline, the bill will wipe out most of the savings they had counted on. Second, it will devalue their boats. At resale time, the next buyer won't pay the premium a diesel now commands. Makers of diesel engines should be howling too, but they seem strangely unconcerned. Why? Michael Sciulla, vice president of Boat/US, a boat owners lobbying group in Alexandria, Virginia, says the manufacturers proposed the bill knowing full well Congress wouldn't drop the luxury tax without recouping some of the lost revenue. The manufacturers deny paternity but do point out that the tax will cost the average diesel yacht owner ''only'' $2,000 to $4,000 more a year for fuel. Could they be figuring that by eliminating the luxury tax, they will get more buyers up front, leaving them to figure out the cost of operation later? Perhaps the new tax is no big deal. It will hit only the well-to-do. And, after all, tax writers and lobbyists would never treat ordinary citizens so unfairly . . . would they?