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:
“The death of William Tecumseh Sherman, which took place to-day at his residence in the city of New York at 1 o’clock and 50 minutes p.m., is an event that will bring sorrow to the heart of every patriotic citizen. No living American was so loved and venerated as he.”
—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)
“But the tax collector, standing far off, would not even look up to heaven, but was beating his breast and saying, ‘God, be merciful to me, a sinner!’”
—Bible: New Testament, Luke 18:13.
“A revolution is not a dinner party, or writing an essay, or painting a picture, or doing embroidery; it cannot be so refined, so leisurely and gentle, so temperate, kind, courteous, restrained and magnanimous. A revolution is an insurrection, an act of violence by which one class overthrows another.”
—Mao Zedong (1893–1976)