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Remarks (public):Psilocybe taiwanensis belongs to section Stuntzii Guzmán following Guzmán (1983, 1995), for the subrhomboid thick-walled spores, the annulus on the stipe and the bluing feature. The only species with small spores as P. taiwanensis in the section Stuntzii according to the key of Guzmán (1995) is P. jacobsii Guzmán, which is only known from Mexico, but that species has rhomboid spores, as was studied recently by Guzmán (unpublished) in the type at ENCB, then that species belongs to section Cordisporae Guzmán. The basidioma of P. taiwanensis is similar to that of P. venenata (Imai) Imaz. & Hongo for the habit also with an annulus, but that species has subellipsoid spores in both side- and face-view, (8-) 10-12 (-14) x 6-7 (-9) x 5.5-6 µm, and it has not pleurocystidia. It belongs to section Semilanceatae and it is only known from Japan (Guzmán, 1983) and probably from China. Psilocybe mescaleroensis Guzmán, Walstad, E. Gándara & Ram.-Guill. recently described from a Pinus forest in New Mexico, U.S.A. (Guzmán et al. 2007) and also belonging to section Stuntzii, has not pleurocystidia and presents larger subrhomboid spores measuring, (9-) 10-11 (-13) x 6-7 (-8) x 6-7 µm. Psilocybe meridionalis Guzmán, Ram.-Guill. & Guzm.-Dáv. is another member of section Stuntzii recently described from a subtropical forest with Quercus in Mexico (Guzmán et al., 2008). It has spores similar to those of P. taiwanensis but its pleurocystidia are 11-14 x 4-6 µm, its cheilocystidia are 13-26 x 4-5.5 µm and more polymorph, and the pileipellis has not the cystidioid elements of P. taiwanensis, as well as the bluing feature is no so conspicuous. 
Description type:Original description 
Description:Pileus (10-) 20-30 mm diam., smooth, convex to subumbonate or subconical-umbonate, shortly papillate, brown to tea brown, hygrophanous, becoming paler to cream or yellowish; in dry specimens dark cinnamon-brown, reddish-brown or blackish red-lead; margin with white floccose remnants from the veil. - Lamellae subadnexed, grey-brown to dark reddish-brown or dark violet, edges whitish. - Stipe 50-80 x 2-5 mm, uniform, whitish to pale brownish, covered with white fibrillose to patch-like squamules toward the base, bluing, in dry specimens is dark reddish-brown to blackish or red-lead. - Veil white, submembranous to arachnoid. - Annulus fragile, submembranous to floccose, ephimerous, bluing. - Micelium at the stipe base white. - Context whitish, bluing.
Basidiospores (5.5-) 6-7 x (3.5-) 4-4.5 x 3.5-4 µm, subrhomboid in face-view, subellipsoid in side-view, with a thick-wall, up to 0.8 µm thick, brownish-yellow with wide germ pore. - Basidia 19-20 x 5-6.5 µm, 4-spored, clavate-ventricose, sometimes with a median constriction, hyaline. - Pleurocystidia 15-20 x (4.5-) 5.5-6.5 (-7) µm, hyaline, common, oblong-subclavate rostrate, sometimes with a median constriction. - Cheilocystidia (13.5-) 15-20 (-25) x 4-5.5 (-6.5) µm, hyaline, form as the pleurocystidia, but with the rostrum more long, sometimes irregularly divided. - Subhymenium subcellular, hyaline to yellowish. - Hymenophoral trama regular, hyaline. - Pileipellis a subcutis no or poor subgelatinized, 14-24 µm thick, with postrated, hyaline, 3-5 µm wide hyphae, bluing, with cystidioid elements in the surface, subcylindric-ventricose, 8-10 x 4-5.5 µm or as globose irregular prolongations of the postrated hyphae. - Subpellis with hyaline to yellowish globose elements, 2-4 µm diam., bluing. - Clamp connections present.
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