WAHL, Justice.
This appeal arises from an action brought by William Charles Sisson, pursuant to 42 U.S.C. § 1983 (1982), challenging the constitutionality of the Minnesota Marijuana and Controlled Substance Taxation Act, Minn.Stat. ch. 297D (1986). The statute imposes a tax on marijuana and controlled substances, Minn.Stat. § 297D.08 (1986), and provides that assessment and collection of the tax be made pursuant to jeopardy procedures, Minn.Stat. §...
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