United States v. Sanchez et al. (340 U.S. 42)
U.S. Supreme Court · decided November 13, 1950 · Supreme Court Database (Spaeth)
- Citation
- 340 U.S. 42 · 71 S. Ct. 108
- Docket
- No. 81
- Argued
- October 20, 1950
- Decided
- November 13, 1950
- Term
- October Term 1950
- Vote
- 9–0
- Majority author
- Justice Clark
- Issue area
- Criminal Procedure
- Disposition
- Reversed
- Outcome
- Petitioning party won
- Ideological direction
- Conservative
How the Justices voted
- Majority
- Chief Justice Vinson, Justice Minton, Justice Clark (wrote), Justice Burton, Justice R. H. Jackson, Justice Douglas, Justice Frankfurter, Justice Reed, Justice Black
Opinion excerpt
Mr. Justice Clark delivered the opinion of the Court. This is a direct appeal, 28 U. S. C. § 1252, from dismissal by the District Court of a suit for recovery of $8,701.65 in taxes and interest alleged to be due under § 7 (a) (2) of the Marihuana Tax Act, 50 Stat. 551, now § 2590 (a) (2) of the Internal Revenue Code. 26 U. S. C. § 2590 (a) (2). In their motion to dismiss, which was granted without opinion, defendants attacked the constitutionality of this subsection on the ground that it levied a penalty, not a tax. The validity of this levy is the issue here. In enacting the Marihuana Tax Act, the Congress had two objectives: “First, the development of a plan of taxation which will raise revenue and at the same time render extremely difficult the acquisition of marihuana by persons who desire it for illicit uses and, second, the development of an adequate means of publicizing dealings in marihuana in order to tax and control the traffic effectively.” S. Rep. No. 900, 75th Cong., 1st Sess. 3. To the same effect, see H. R. Rep. No. 792, 75th Cong., 1st Sess. 2. Pursuant to these objectives, § 3230 of the Code imposes a special tax ranging from $1 to $24 on “every person who imports, manufactures, produces,^ compounds, sells, deals in, dispenses, prescribes, administers, or gives away marihuana.” For purposes of administration, § 3231 requires such persons to-register at the…
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