Harrison Narcotics Tax Act

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63rd United States Congress
Citation
Territorial extent
Considered by
Enacted by	63rd United States Congress
Passed
Enacted
Considered by
Enacted by

The Harrison Narcotics Tax Act was a United States federal law that regulated and taxed the production, importation, and distribution of opiates and coca products. Enacted on December 17, 1914, and taking effect on March 1, 1915, the act was sponsored by Representative Francis Burton Harrison of New York and signed into law by President Woodrow Wilson.

Background

Prior to the Harrison Act, there were few regulations on narcotics in the United States. The widespread use and availability of narcotic drugs like opium and coca derivatives, including morphine and cocaine, led to increasing public concern. The Act was part of a larger international movement towards the regulation of narcotics, influenced by conferences such as the International Opium Convention.

Provisions

The Harrison Narcotics Tax Act required every person who produced, imported, manufactured, compounded, dealt in, dispensed, sold, distributed, or gave away opium or coca leaves and their derivatives to register with the Internal Revenue Service, pay a special tax, and keep detailed records of all transactions. This regulatory framework aimed to control the narcotics trade by monitoring the commercial use of these substances.

Impact

The implementation of the Harrison Act marked the beginning of the federal government's role in regulating narcotics. It led to significant changes in the medical use of narcotic drugs, restricting their availability and making them accessible primarily through prescriptions. However, the act also had unintended consequences, including the growth of a black market for narcotics and the criminalization of addiction.

Controversy and Legal Challenges

The Harrison Act was controversial from its inception. Critics argued that it infringed on states' rights and individual liberties. Legal challenges were frequent, with key Supreme Court cases such as Webb v. United States affirming the government's authority to regulate narcotics as a means of taxing them.

Legacy

The Harrison Narcotics Tax Act laid the groundwork for future drug control policies in the United States. It influenced subsequent legislation, including the Marihuana Tax Act of 1937 and the Controlled Substances Act of 1970, which further expanded the federal government's role in regulating drugs.