1937 Marijuana Tax Act
Overview
United States
The United States of America is a federal constitutional republic comprising fifty states and a federal district...
Act that placed a tax on the sale of cannabis
Cannabis (drug)
Cannabis, also known as marijuana among many other names, refers to any number of preparations of the Cannabis plant intended for use as a psychoactive drug or for medicinal purposes. The English term marijuana comes from the Mexican Spanish word marihuana...
. The act was drafted by Harry Anslinger and introduced by Rep. Robert L. Doughton
Robert L. Doughton
Robert Lee "Bob" Doughton , of Alleghany County, North Carolina, sometimes known as "Farmer Bob," was a member of the United States House of Representatives from North Carolina for 42 consecutive years...
of North Carolina
North Carolina
North Carolina is a state located in the southeastern United States. The state borders South Carolina and Georgia to the south, Tennessee to the west and Virginia to the north. North Carolina contains 100 counties. Its capital is Raleigh, and its largest city is Charlotte...
, on April 14, 1937. The Act is now commonly referred to using the modern spelling as the 1937 Marijuana Tax Act. This act was overturned in 1969 in Leary v. United States
Leary v. United States
Leary v. United States, , is a U.S. Supreme Court case dealing with the constitutionality of the Marihuana Tax Act of 1937. Timothy Leary, a professor and activist, was arrested for the possession of marijuana in violation of the Marihuana Tax Act. Leary challenged the act on the ground that the...
, and was repealed by Congress the next year.
The Act levied a tax equaling roughly one dollar on anyone who dealt commercially in cannabis, hemp, or marijuana.
