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Marihuana Tax Act 1937

THE MARIHUANA TAX ACT OF 1937Full Text of the Marihuana Tax Act as passed in 1937
Introduction (in italics) by David Solomon

The popular and therapeutic uses of hemp preparations are not categorically prohibited by the provisions of the Marihuana Tax Act of 1937. The apparent purpose of the Act is to levy a token tax of approximately one dollar on all buyers, sellers, importers, growers, physicians, veterinarians, and any other persons who deal in marijuana commercially, prescribe it professionally, or possess it.

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