Either way there were no hydrocarbon exports prior to early 1970s. Unless by "predecessors" you mean gen-x'ers.
All parties in the transaction (producer, middle men, end users) "should" be carbon taxed to some degree.
It's not obvious to me why you'd only want to carbon tax the consumer.
Similarly, in public debate there's a lot of finger pointing at oil companies. The public can be somewhat less vocal about wanting to carbon tax the demand side of the trade, of which they play a large role.
Carbon footprint describes where the source of CO2 pollution is. You can make plastics from all that oil you buy or burn it all, that's on you. If you do burn it, you become CO2 pollutant, really hard to see the controversial part here.
CO2 pollution is stored in the atmosphere, which is a shared global resource.
I'd argue that carbon taxing should be designed to discourage economic activity that directly or indirectly leads to greenhouse gas emissions, you need to disincentivise production as well as consumption as well as associated enabling activities such as shipping the stuff. Encourage all of these actors to do something else that results in lower net carbon emissions at the global system level.