The case is about the validity of a tax imposed by the Marihuana Tax Act on the transfer of marijuana. The defendants argued that the tax was a penalty and therefore unconstitutional. The Congress enacted the Marihuana Tax Act to raise revenue and control the traffic of marijuana effectively. The tax required every person who sells or transfers marijuana to pay a tax and register with the Collector of the District where their business is located. Defendants are transferors who were required to pay the tax. Section 2590 of the Act imposes a tax of $1 per ounce or $100 per ounce on transfers of marijuana depending on whether the transferor has paid the special tax and registered. The transferor is also made liable for the tax in the event the transfer is made without an order form and without the payment of the tax by the transferee.

United States v. Sanchez (1950)
Supreme Court of the United States
340 U.S. 42, 95 L. Ed. 2d 47, 71 S. Ct. 108, 1950 U.S. LEXIS 2593, SCDB 1950-005

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