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The Marihuana Tax Act of 1937, Pub. L. 75–238, 50 Stat. 551, enacted August 2, 1937, was a United States Act that placed a tax on the sale of cannabis. The H.R. 6385 act was drafted by Harry Anslinger and introduced by Rep. Robert L. Doughton of North Carolina , on April 14, 1937.
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Leary v. United States, 395 U.S. 6 (1969), 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.
The Marihuana Tax Act of 1937 effectively made possession or transfer of cannabis illegal throughout the United States under federal law, excluding medical and industrial uses, through imposition of an excise tax on all sales of hemp. Annual fees were $24 ($637 adjusted for inflation) for importers, manufacturers, and cultivators of cannabis ...
Federal Bureau of Narcotics chief Harry Anslinger garnered support from the president and Congress for the passage of the Marihuana Tax Act, which was signed by Roosevelt and took effect on 1 October, 1937. [2]
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The FBN was established on June 14, 1930, consolidating the functions of the Federal Narcotics Control Board and the Bureau of Prohibition (BOI) Narcotic Division. [4] These preceding bureaus were established to assume enforcement responsibilities assigned to the Harrison Narcotics Tax Act of 1914 and the Jones–Miller Narcotic Drugs Import and Export Act of 1922.