Marihuana Tax Act of 1937

Marijuana Tax Act of 1937
Great Seal of the United States
Other short titles
  • 1937 Marihuana Tax Act
  • The Taxation of Marijuana
Long titleAn Act to impose an occupational excise tax upon certain dealers in marijuana, to impose a transfer tax upon certain dealings in marijuana, and to safeguard the revenue there from by registry and recording.
Acronyms (colloquial)MTA
Enacted bythe 75th United States Congress
EffectiveOctober 1, 1937
Citations
Public law75-238
Statutes at Large50 Stat. 551
Legislative history
United States Supreme Court cases
Struck down by U.S. Supreme Court in Leary v. United States on May 19, 1969

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. The Seventy-fifth United States Congress held hearings on April 27, 28, 29th, 30th, and May 4, 1937. Upon the congressional hearings confirmation, the H.R. 6385 act was redrafted as H.R. 6906 and introduced with House Report 792. The Act is referred to, using the modern spelling, as the 1937 Marijuana Tax Act. It was overturned in 1969 in Leary v. United States, and was repealed by Congress the next year.[1]

  1. ^ For repeal, see section 1101(b)(3), Comprehensive Drug Abuse Prevention and Control Act of 1970, Pub. L. No. 91-513, 84 Stat. 1236, 1292 (Oct. 27, 1970) (repealing the Marihuana Tax Act which had been codified in Subchapter A of Chapter 39 of the Internal Revenue Code of 1954).