I agree NYC is not wisely spending its $100 billion per year, but I think the congestion tax makes sense as a way of pricing in externalities. As a non-car-owner in lower Manhattan I dislike passenger cars -- they make it much less safe for me to bike around, and less pleasant for me to walk around. I think most people here benefit if we have way fewer large vehicles in the city, so the limited spots should be reserved for people who get immense economic value from them, like truckers or movers, not random people from the suburbs who want to have dinner in the city.