Department of Revenue of Montana v. Kurth Ranch

In Department of Revenue of Montana v. Kurth Ranch, 511 U.S. 767, 114 S. Ct. 1937, 128 L. Ed. 2d 767 (1994), the Supreme Court concluded that even though the marijuana assessment was ostensibly a tax, it actually constituted a second punishment for the crime of possession of marijuana. Id. at 784, 114 S. Ct. at 1948, 128 L. Ed. 2d at 781-82. In reaching this conclusion, the Court relied on the fact that the assessment was disproportionate to the value of the marijuana (more than eight times the drug's market value), it was "conditioned on the commission of a crime," and its evident purpose was to deter possession of marijuana. Id. at 780-81, 114 S. Ct. at 1946-47, 128 L. Ed. 2d at 779.