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United States v. Doremus, 249 U.S. 86 (1919)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. Doremus, 249 U.S. 86 (1919)
United States v. Doremus No. 367 Submitted January 16, 1919 Decided March 3, 1919 249 U.S. 86
ERROR TO THE DISTRICT COURT OF THE UNITED STATES
FOR THE WESTERN DISTRICT OF TEXAS
Syllabus
While Congress may not exert authority which is wholly reserved to the states, the power conferred by the Constitution to levy excise taxes, uniform throughout the United States, is to be exercised at the discretion of Congress, and where the provisions of the law enacted have some reasonable relation to this power, the fact that they may have been impelled by a motive, or may accomplish a purpose, other than the raising of revenue, cannot invalidate them; nor can the fact that they affect the conduct of a business which is subject to regulation by the state police power. P. 93.
The Narcotic Drug Act of December 17, 1914, c. 1, 38 Stat. 785, § 1, requires those who produce, import, manufacture, compound, deal in, dispense, sell, distribute or give away opium or coca leaves, or their compounds, derivatives, etc., to register and pay a special tax. Section 2 makes sales, etc., of these drugs unlawful except to person who give orders on forms issued by the Commissioner of Internal Revenue, which orders must be preserved for official inspection; forbids any person to obtain the drugs by means of such order forms for any purpose other than the use, sale, or distribution thereof by him in the conduct of a lawful business therein, or the legitimate practice of his profession; but declares that it does not apply (a) to the dispensing or distributing of the drugs to patients by physicians registered under the act in the course of professional practice only, provided the physicians keep certain records for official inspection, or (b) to sales, etc., by dealers upon prescriptions issued by registered physicians, provided the dealers preserve the prescriptions for like inspection. Held that the provisions of § 2 have a reasonable relation to the enforcement of the tax provided by § 1 (which is clearly unobjectionable), and do not exceed the power of Congress. P. 94.
246 F. 958 reversed.
The case is stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Doremus, 249 U.S. 86 (1919) in 249 U.S. 86 249 U.S. 89. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=3AZYAJBHBI7JS7M.
MLA: U.S. Supreme Court. "Syllabus." United States v. Doremus, 249 U.S. 86 (1919), in 249 U.S. 86, page 249 U.S. 89. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=3AZYAJBHBI7JS7M.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Doremus, 249 U.S. 86 (1919). cited in 1919, 249 U.S. 86, pp.249 U.S. 89. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=3AZYAJBHBI7JS7M.
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