Back Marihuana Tax Act of 1937 German Marihuana Tax Act Spanish Marihuana Tax Act French Marihuana Tax Act Italian Marihuana Tax Act of 1937 Portuguese Налог на марихуану Russian Податок на марихуану Ukrainian
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| Other short titles |
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| Long title | An 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 by | the 75th United States Congress |
| Effective | October 1, 1937 |
| Citations | |
| Public law | 75-238 |
| Statutes at Large | 50 Stat. 551 |
| Legislative history | |
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| United States Supreme Court cases | |
| Struck down by U.S. Supreme Court in Leary v. United States on May 19, 1969 | |
| Major United States federal drug control laws |
|---|
| 1906 Pure Food and Drug Act |
| Regulates labeling of products containing certain drugs including cocaine and heroin |
| 1914 Harrison Narcotics Tax Act |
| Regulates opiates and cocaine |
| 1937 Marihuana Tax Act |
| Required taxation of marijuana |
| 1919 Volstead Act |
| Implemented 18th Amendment establishing alcohol prohibition in the United States |
| 1933 Blaine Act |
| Alcohol prohibition repealed via 21st Amendment Repeal of Prohibition in the United States |
| 1942 Opium Poppy Control Act |
| Regulated the growth of the opium poppy and prohibited private cultivation in most states. |
| 1961 Convention on Narcotics |
| Treaty to control marijuana |
| 1970 Controlled Substances Act |
| Scheduling list for drugs |
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 It was overturned in 1969 in Leary v. United States, and was repealed by Congress the next year.[1]
- ^ 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).