cannabis

The key departure of the marijuana tax scheme from that of the Harrison Act is the notion of the prohibitive tax. Under the Harrison Act, a non-medical user could not legitimately buy or possess narcotics. To the dissenters in the Supreme Court decisions upholding the act, cannabis seeds this clearly demonstrated that Congress’ motive was to prohibit conduct rather than raise revenue. So in the National Firearms Act, designed to prohibit traffic in machine guns, Congress ‘permitted’ anyone to buy a machine gun, but required him to pay a $200 transfer tax* and carry out the purchase on an order form.

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