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The Marihuana Tax Act of 1937 |
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Hearing Before a Subcommittee of the Committee on Finance United States Senate Seventy-Fifth Congress First Session on H.R.6906 An Act to impose an occupational excise tax upon certain dealers in marihuana, to impose a transfer tax upon certain dealings in marihuana, and to safeguard the revenue therefrom by registry and recording. July 12, 1937 Printed for the use of the Committee on Finance ------------ Committee on Finance Pat Harrison, Mississippi, Chairman William H. King, Utah Walter F. George, Georgia David I. Walsh, Massachussetts Alben W. Barkley, Kentucky Tom Connally, Texas Josiah W. Bailey, North Carolina Bennett Champ Clark, Missouri Harry Flood Bird, Virginia Augustine Lonergan, Connecticut Hugo L. Black, Alabama Peter G. Gerry, Rhode Island Joseph F. Guffey, Pennsylvania Robert J. Bulkley, Ohio Prentiss M. Brown, Michigan Clyde L. Herring, Iowa Robert M. La Follette, Jr., Wisconsin Arthur Capper, Kansas Arthur H. Vandenberg, Michigan James G. Townsend, Jr., Delaware James J. Davis, Pennsylvania Felton M. Johnston, Clerk ----------------------------------------------------- Contents Statements of ---- Anslinger, H. J., Commissioner of Narcotics, Treasury Department Hester, C. M. Assistant General Counsel, Treasury Department Johnson, Royal G., Washington, D.C. representing Chempsco, Inc., Winoma, Minn, and Hemp Chemical Corporation, Mankato, Minn. Moksnes, M.G., Danville, Ill., Representing the Amhempco Corporation Rens, Matt, Brandon, Wis., Representing the Rens Hemp Co. Woodward, Dr. W. C., American Medical Association, Chicago, Ill., letter from -------------------------------------------------------- Taxation of Marihuana Monday, July 12, 1937 United States Senate Subcommittee of the Committee on Finance Washington, D.C. The subcommittee met, pursuant to call at 10 a.m. in the Senate Finance Present: Senator Brown (chairman), Herring, and Davis. (The subcommittee had under consideration H.R. 6906, which is as follows: H.R. 6906 An Act to impose an occupational excise tax upon certain dealers in marihuana, to impose a transfer tax upon certain dealings in marihuana, and to safeguard the revenue therefrom by registry and recording. Be it enacted by the Senate and the House of Representatives of the United States of American in Congress assembled. (a) The term "person" means an individual, a partnership, trust, association, company or corporation, and includes an officer or employee of a trust, association, company, or corporation, or a member or employee of a partnership, who as such officer, employee, or member, is under any duty to perform an act in respect of any violation of this act occurs. (b) The term "marihuana" means all parts of the plant Cannabis Sativa L., whether growing or not; the seeds thereof; the resin extracted from any part of such plant; and every compound, manufacture, salt, derivative, mixture, or preparation of such plant; its seeds, or resin; but shall not include the mature stalks of such plant, oil or cake made from the seeds of such plant, any compound, manufacture, salt, derivative, or preparation of such mature stalks (except the resin extracted therefrom), oil, or cake, or the sterilized seed of such plant which is incapable of germination. (c) The term "producer" means any person who (1) plants, cultivates, or in any way facilitates the natural growth of marihuana or (2) who harvests and transfers or makes use of marihuana. (d) The term "Secretary" means the Secretary of the Treasury and the term "collector" means a collector of Internal Revenue. (e) The term "transfer" or "transferred" means any type of disposition resulting in a change of possession but shall not include a transfer to a common carrier for the purpose of transporting marihuana. Sec. 2 (a) Every person who imports, manufactures, produces, compounds, sells, deals in, dispenses, prescribes, administers, or gives away marihuana shall (1) within 15 days of the effective date of this act, or (2) before engaging after the expiration of such fifteen-day period in any of the above-mentioned activities, and thereafter on July 1 of each year, pay the following special taxes, respectively: ------------------------------------------- |
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