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The Harrison Narcotics Tax Act (Ch. 1, 38 Stat. 785) was a United States federal law that regulated and taxed the production, importation, and distribution of opiates and coca products. The act was proposed by Representative Francis Burton Harrison of New York and was signed into law by President Woodrow Wilson on December 17, 1914. [1] [2]
1914: The first recorded instance of the United States enacting a ban on the domestic distribution of drugs is the Harrison Narcotic Act [7] of 1914. This act was presented and passed as a method of regulating the production and distribution of opiate-containing substances under the commerce clause of the U.S. Constitution, but a section of the ...
The Legislation of Morality is a 1970 book by sociologist Troy Duster that explored the relationship of law and morality in the context of drug policy in the United States. It is noted for its historical analysis of the effects of the Harrison Narcotics Tax Act (1914) and study of the sociology of deviance.
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.
The Income Tax and the Progressive Era (Routledge, 2018) excerpt. Burg, David F. A World History of Tax Rebellions: An Encyclopedia of Tax Rebels, Revolts, and Riots from Antiquity to the Present (2003) excerpt and text search; Doris, Lillian (1963). The American Way in Taxation: Internal Revenue, 1862–1963. Wm. S. Hein. ISBN 978-0-89941-877-3.
This is a chronological, but incomplete, list of United States federal legislation passed by the 57th through 106th United States Congresses, between 1901 and 2001. For the main article on this subject, see List of United States federal legislation.
Having upheld the Harrison Narcotics Tax Act as a valid use of a federal power earlier that day in United States v. Doremus, Associate Justice William R. Day reasoned that allowing Webb to escape prosecution for widespread distribution of morphine simply because he was a physician would undermine the law's legislative intent. [3]
The Uniform State Narcotic Drug Act in 1934 was implemented due to the lack of restrictions in the Harrison Act of 1914. The Harrison Act was a revenue-producing act and, while it provided penalties for violations, it did not give authority to the states to exercise police power regarding either seizure of drugs used in illicit trade or ...