The Harrison Narcotics Tax Act (Ch. 1, 38 Stat. 785) was a United States federal law that regulated and taxed the production, importation, and distribution of opiates. The act was proposed by Representative Francis Burton Harrison of New York and was approved on December 14, 1914.
"An Act To provide for the registration of, with collectors of internal revenue, and to impose a special tax on all persons who produce, import, manufacture, compound, deal in, dispense, sell, distribute, or give away opium or coca leaves, their salts, derivatives, or preparations, and for other purposes." The courts interpreted this to mean that physicians could prescribe narcotics to patients in the course of normal treatment, but not for the treatment of addiction.
Although technically illegal for purposes of distribution and use, the distribution, sale and use of cocaine was still legal for registered companies and individuals.
Read more about Harrison Narcotics Tax Act: Challenge
Famous quotes containing the words harrison, narcotics, tax and/or act:
“[James G. Blaine’s] devotion to the public interests, his marked ability, and his exalted patriotism have won for him the gratitude and affection of his countrymen and the admiration of the world. In the varied pursuits of legislation, diplomacy, and literature his genius has added new luster to American citizenship.”
—Benjamin Harrison (1833–1901)
“It is not heroin or cocaine that makes one an addict, it is the need to escape from a harsh reality. There are more television addicts, more baseball and football addicts, more movie addicts, and certainly more alcohol addicts in this country than there are narcotics addicts.”
—Shirley Chisholm (b. 1924)
“In other words, a democratic government is the only one in which those who vote for a tax can escape the obligation to pay it.”
—Alexis de Tocqueville (1805–1859)
“Is it, in Heav’n, a crime to love too well?
To bear too tender or too firm a heart,
To act a lover’s or a Roman’s part?”
—Alexander Pope (1688–1744)