Marihuana Tax Act

Marihuana Tax Act

The Marihuana Tax Act of 1937 was a United States federal law that imposed a tax on the sale, possession, or transfer of all hemp products, effectively criminalizing all but industrial uses of the plant.

Background

The Marihuana Tax Act was introduced by Harry Anslinger, the first commissioner of the Federal Bureau of Narcotics (FBN). Anslinger had taken a hard line on cannabis, opining that it led to insanity, criminal behavior, and drug addiction. He testified before Congress in support of the legislation, stating that "marihuana is the most violence-causing drug in the history of mankind."

Provisions

The Act levied a tax equaling roughly one dollar on anyone who dealt commercially in cannabis, hemp, or marijuana. The Act did not itself criminalize the possession or usage of hemp, marijuana, or cannabis, but included penalty and enforcement provisions to which marijuana, cannabis, or hemp handlers were subject. Violation of these procedures could result in a fine of up to $2,000 and five years' imprisonment.

Impact and Repeal

The practical effect of the Act was to discourage the production of hemp. The Act was declared unconstitutional in 1969 by the United States Supreme Court, in the case Leary v. United States, and was repealed by Congress the next year, being replaced with the Controlled Substances Act.

See also

• Controlled Substances Act
• Hemp
• Cannabis (drug)
• Harry Anslinger
• Federal Bureau of Narcotics
• Leary v. United States