James Clark McReynolds

“ The present cause arises under those provisions of section 1 which impose a stamp tax on certain drugs and declare it unlawful to purchase or sell them except in or from original stamped packages. These provisions are clearly within the power of Congress to lay taxes and have no necessary connection with any requirement of the act which may be subject to reasonable disputation. They do not absolutely prohibit buying or selling; have produced substantial revenue-contain nothing to indicate that by colorable use of taxation Congress is attempting to invade the reserved powers of the states. ”

“ Sections 1 and 6 of the Harrison Anti-Narcotic Act were amended by the Act of February 24, 1919, and, as thus amended, were re-enacted without change by sections 1005 and 1006, Revenue Act approved November 23, 1921, c. ”