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The Secretary of the Treasury has procured the introduction in the House of Representatives of a bill, H. R. 6385, imposing an occupational excise tax on certain dealers in cannabis, a transfer tax on certain dealings in cannabis, and providing for safeguarding the revenue therefrom by registry and recording. The primary purpose of the bill is to regulate and control the production and use of cannabis by federal authority, in order to prevent cannabis addiction. It is proposed to resort to the federal taxing power, as was done in the enactment of the Harrison Narcotic Act, and then, under regulations that in theory are necessary for the collection of the tax, to control the production, manufacture and use of cannabis and its compounds and derivatives for all purposes whatever. The persons whom it is proposed to tax and the rates of taxation are:
Physicians, dentists, veterinary surgeons and other practitioners,
FEDERAL REGULATION OF MEDICINAL USE OF CANNABIS. JAMA. 1937;108(18):1543-1544. doi:10.1001/jama.1937.02780180067015