http://www.bobtuskin.com/2013/02/06/members-of-congress-introduce-historic-bills-to-regulate-and-tax-marijuana-like-alcohol-at-the-federal-level/
They tried this before. Marijuana, before the Substance Control Act, was taxed to prohibit its use. Called the Marijuana Tax Act, it said that anyone that sells marijuana would face a 5 year prison sentence if they did not pay the tax. It took Timothy Leary's case to overturn the Marijuana Tax Act in Leary v. United States. Unfortunately, the U.S. Congress then passed the Control Substance Act under Congress's Commerce Clause.