18 ms·

>> In 1969 in Leary v. United States, part of the Act was ruled to be unconstitutional as a violation of the Fifth Amendment, since a person seeking the tax sta

>> In 1969 in Leary v. United States, part of the Act was ruled to be unconstitutional as a violation of the Fifth Amendment, since a person seeking the tax stamp would have to incriminate him/herself >Some states still have drug tax stamp laws enacted today. I was reading about this last night, not knowing about Leary vs. United States. The modern state tax stamp laws seem to get around the court's ruling/interpretation by allowing for the anonymous purchase of the stamps. Before the ruling and the 1970 Controlled Substances Act, the 1937 Marihuana Tax Act required dealers to register and implied their own self-incrimination.

chiph 6y ago
The North Carolina Unauthorized Substance Tax Stamp [0] is one such. I met someone who worked for the Department of Revenue, and to his knowledge, the state has never sold a single one to an actual possessor of an unauthorized substance. Just to philatelists. > If I purchase stamps will I then be in legal possession of the drugs? > No, purchasing stamps only fulfills your civil unauthorized substance tax obligation. You will still be in violation of the criminal statues of North Carolina for possessing the drugs. [0] https://www.ncdor.gov/taxes/unauthorized-substances-tax-information/about-unauthorized-substances-tax https://www.ncdor.gov/taxes/unauthorized-substances-tax-info...
- klyrs 6y ago
  > Just to philatelists. Interesting business. Stamp collectors are free to resell those stamps.