Alston v. United States - 274 U.S. 289 (1927)
U.S. Supreme Court
Alston v. United States, 274 U.S. 289 (1927)
Alston v. United States
Argued April 14, 1927
Decided May 16, 1927
274 U.S. 289
1. Section 9 of the original Harrison Narcotic Act, prescribing that any person who violates or fails to comply with any requirements of the Act shall be punished in a manner prescribed, applies also to violations of requirements added to the Act by subsequent amendments. P. 274 U. S. 294
2. The provision of § 1 of this Act, as amended, which impose a stamp tax on certain drugs and declare it unlawful to purchase or sell them except in or from original stamped package, are within the taxing power of Congress, and have no necessary connection with ay other requirement of the Act which may be subject to reasonable disputation. P. 274 U. S. 294.
District court affirmed.
This was a prosecution for purchasing morphine and cocaine from unstamped packages. Plaintiff in error, after pleading guilty and being sentenced, took the case to the circuit court of appeals, which referred certain questions to this Court upon a certificate. The entire cause was brought up and decided under Jud.Code § 239.