Marihuana Tax Act
Marihuana Tax Act
The Marihuana Tax Act (pronounced /mɑːrɪˈwɑːnə tæks ækt/) was a United States federal law that was passed in 1937. The Act imposed a tax on the sale, possession, or transfer of all Hemp products, effectively criminalizing all but industrial uses of the plant.
Etymology
The term "Marihuana" is a variant of "Marijuana" and is of Mexican Spanish origin. The "Tax Act" refers to the legislation's primary function of imposing a tax on cannabis.
Background
The Marihuana Tax Act came into effect in the context of hysteria over the perceived harmful effects of Marijuana. The Act was drafted by Harry Anslinger and introduced by Rep. Robert L. Doughton of North Carolina, on April 14, 1937. The Act was passed as a response to the growing use of marijuana as a recreational drug.
Provisions
The Act imposed an occupational excise tax upon certain dealers in marihuana, a transfer tax upon dealings in marihuana, and imposed penalties upon those who did not comply.
Related Legislation
The Marihuana Tax Act was declared unconstitutional in 1969 in the case Leary v. United States, and was repealed by Congress the next year, being replaced with the Controlled Substances Act.
See Also
External links
- Medical encyclopedia article on Marihuana Tax Act
- Wikipedia's article - Marihuana Tax Act
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