Harrison Narcotics Tax Act
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 and coca products. The act was proposed by Representative Francis Burton Harrison of New York and was approved on December 17, 1914.
| Other short titles | Opium and Coca Leaves Trade Restrictions Act |
|---|---|
| Long title | An Act to Provide for the Registration Of, With Collectors of Internal Revenue, and to Impose a Special Tax Upon 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 |
| Acronyms (colloquial) | HNTA |
| Nicknames | Harrison Anti-Narcotic Act |
| Enacted by | the 63rd United States Congress |
| Effective | March 1, 1915 |
| Citations | |
| Public law | Pub. L. 63–223 |
| Statutes at Large | 38 Stat. 785 |
| Legislative history | |
| |
| Major United States federal drug control laws |
|---|
| 1906 Pure Food and Drug Act |
| Regulates labeling of products containing certain drugs including cocaine and heroin |
| 1914 Harrison Narcotics Tax Act |
| Regulates opiates and cocaine |
| 1937 Marihuana Tax Act |
| Required taxation of marijuana |
| 1919 Volstead Act |
| Implemented 18th Amendment establishing alcohol prohibition in the United States |
| 1933 Blaine Act |
| Alcohol prohibition repealed via 21st Amendment Repeal of Prohibition in the United States |
| 1961 Convention on Narcotics |
| Treaty to control marijuana |
| 1970 Controlled Substances Act |
| Scheduling list for drugs |
"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." In Webb v. United States, the act was interpreted to prohibit prescribing maintenance doses for narcotics unless it was intended to cure the patient's addiction.
The Harrison anti-narcotic legislation consisted of three U.S. House bills imposing restrictions on the availability and consumption of the psychoactive drug opium. U.S. House bills H.R. 1966 and H.R. 1967 passed conjointly with House bill H.R. 6282 or the Opium and Coca Leaves Trade Restrictions Act.
Although technically illegal for purposes of distribution and use, the distribution, sale and use of cocaine was still legal for registered companies and individuals.