Pubdate: Sun, 9 Aug 2009
Source: Chattanooga Times Free Press (TN)
Copyright: 2009 Chattanooga Publishing Company, Inc.
Contact:  http://www.timesfreepress.com/
Details: http://www.mapinc.org/media/992
Author: Todd South

CRACK TAX RULING DRAWS SPLIT REACTIONS

The recent ruling that a 5-year-old law commonly called the "crack
tax" is unconstitutional hits different people different ways.

Some see it as a step backward in anti-drug work and others say the
law was unnecessary from the start.

"What I liked about it more than just the money was the principle of
it," said Mike Hall, director of the Tennessee 10th Judicial Drug Task
Force. "You're out here selling dope because you're greedy."

Bradley County Public Defender Richard Hughes said the crack tax was
unnecessary because there are many laws already in place that let
police take money and property from drug traffickers.

"I'd worry that it could create another level of bureaucracy," Mr.
Hughes said.

The law required anyone who had marijuana, cocaine or other illegal
drugs to buy tax stamps from the Department of Revenue. Those arrested
for drug crimes could be assessed back taxes if they didn't have the
proper tax stamps.

The state Supreme Court heard a challenge from 51-year-old Steven
Waters, who was caught with cocaine allegedly bought from an
undercover police officer in Knox County. Authorities seized his bank
accounts for failure to pay the drug tax.

The high court last month said the law exceeds the state's taxing
power because it isn't a tax on "merchants, peddlers and
privileges."

But the court also ruled that the law didn't violate constitutional
protections against self-incrimination, which means state lawmakers
possibly could develop a new tax on drugs that would be
constitutional.

Mr. Hall said the tax is a way to go after the prizes of the drug
trade -- expensive cars, electronics, jewelry and other baubles
accumulated from illegal business. Before the crack tax, he said, drug
dealers could go to prison knowing they would return to all of their
possessions once they were freed.

"(Criminals) were more afraid of the tax people than they were of us,"
he said.

Mr. Hughes said most drug dealers, especially those whose cases land
in the public defender's office, don't have that much. And he said
mandatory fines and seizures of property used in the drug trade
quickly sap the resources of all but top-level traffickers.

"As a practical matter I don't believe (the tax) would be effective,"
Mr. Hughes said.

He added that excessive fines, taxes and penalties make rehabilitation
of drug offenders doubly hard.

Roy Sain, director of the 12th Judicial Drug Task Force, says the
crack tax was half his revenue. He doesn't know how his budget will
work without that money.

"I've heard from the Department of Revenue people that they're working
on it and everybody's calling their representatives," he said.
- ---
MAP posted-by: Richard Lake