I’m not familiar with that aspect of the tax law. Do you have to have a tax stamp for geraniums?
Perhaps “consuming” the plant opens up other legal ramifications, but seriously... That isn’t part of my position.
It is a plant, native to this hemisphere, and did occur naturally across a wide area before the FedGov decided to eradicate it by burning money. Who thought this was a good idea?
As far as the effect it is purported to have on those who consume it, that might actually be a legislative issue; but we’d never attempt to stop arson by making wood illegal.
OK, I did a little (very little!) research. The Tax was passed in 1937, back when Congress still didn’t think it had the power to outlaw things nationally. But it had always had the power to tax stuff, so that’s what it did. In 1969 the Supreme Court said the act was unconstitutional since a buyer of the stamps would be incriminating himself. So the next year Congress simply outlawed marijuana, since by that time Constitutional thinking had “evolved” to say Congress and the Federal Government could do pretty much anything they wanted.