Alston v. United States

In Alston v. United States, 274 U.S. 289 (1927), the question of the constitutionality of the Act was sought to be presented, but the case only involved the validity of 1 as amended in the Revenue Act of 1918. The Supreme Court held that section valid because it imposed a stamp tax on certain narcotic drugs, making it unlawful to purchase or sell them except in or from original stamped packages, which was plainly within the taxing power of Congress and had no necessary connection with any other requirement of the Act which might subject it to reasonable question. The Supreme Court said that 1 did not absolutely prohibit buying or selling; that it produced a substantial revenue and contained nothing to indicate that by colorable use of taxation Congress was attempting to invade the reserved powers of the States.