What is the first example of a Western government passing a sin tax?

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Not sure they were the first laws primarily motivated by "moral outrage" but the the effects on the poor of cheap, low quality gin certainly was a factor in passing the British Gin Acts of 1736 and 1751 - cf Hogarth's Gin Lane and Beer Street.

http://en.m.wikipedia.org/wiki/Gin_Craze#Increased_Consumption_of_Gin

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The issuance of fines or taxes on luxury goods is part of the general phenomenon known as sumptuary laws. The Wikipedia article gives a good history. Also, note that Roman censors had the power to fine anybody they thought was living in a luxurious or dissipated manner. The Romans, in fact, made a huge deal out of enforcing puritanical morality on their citizens. Julius Caesar and Octavius both did stints as censors and used to brag about the heads they knocked for excessive luxury.

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