[patton]

On the other hand, the Marijuanna (sp?) Tax Stamp Act was allowed to stand, even though it was prohibition in the guise of a tax.

What changed between 1922 and the late 30’s?

FDR packed the court.

[El Gato]

On the other hand, the Marijuanna (sp?) Tax Stamp Act was allowed to stand, even though it was prohibition in the guise of a tax.

But it was still and exercise of the power to tax. However even a granted power cannot be used to violate/infringe on a right protected by the Bill of Rights. If for no other reason (and there are others) than the BoR are amendments and the grant of the taxing power is in the main body, so that power is restricted/amended by the BoR. The "preamble" to the BoR makes that clear.

The conventions of a number of the States having at the time of their adopting the Constitution, expressed a desire, in order to prevent misconstruction or abuse of its powers, that further declaratory and restrictive clauses should be added.