[Protagoras]

The constitution does allow for Federal excise taxes.

It does not allow for federal involvement in substances period. Taxation and regulation on a discriminatory basis to get around the spirt of the constitution is old hat. No matter how many times they exceed their enumerated powers it will not be constitutional. Only allowed by an ignorant populace.

[Hugin]

There have been excise taxes on substances since the constitution was adopted. Remember the Whiskey Rebellion? Since the Congress at the time was largely made up of the framers, you would have to argue that they didn't understand or ignored their own documet.