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DRCNet Library | Schaffer Library | Hemp (Marijuana) | Marihuana Tax Act of 1937
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
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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
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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
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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
Committee room, Senate Office Building, Senator Prentiss M. Brown presiding.
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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