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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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The first national regulation was the Marihuana Tax Act of 1937. [2] Cannabis was officially outlawed for any use (medical included) with the passage of the 1970 Controlled Substances Act (CSA). Multiple efforts to reschedule cannabis under the CSA have failed, and the U.S. Supreme Court ruled in United States v.
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.
1937: Congress passed the Marijuana Tax Act. Presented as a $1 nuisance tax on the distribution of marijuana, this act required anyone distributing the drug to maintain and submit a detailed account of his or her transactions, including inspections, affidavits, and private information regarding the parties involved. [11]
The Marihuana Tax Act of 1937 was one of the first measures to tax cannabis nationwide. [25] This act was overturned in 1969 in Leary v.United States, and was repealed and replaced with the Controlled Substances Act (CSA) by Congress the next year. [26]
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1937: The Marihuana Tax Act is enacted, effectively prohibiting cannabis at the federal level. Although medical use is still permitted, new fees and regulatory requirements significantly curtail its use. [1] 1969: The Marihuana Tax Act is struck down in the case Leary v. United States.