BAILEY v. INDIANA DEPT. OF STATE REVENUE

No. 49S10-9503-TA-332.

660 N.E.2d 322 (1995)

James T. BAILEY, Jr., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE and Kenneth L. Miller, Commissioner, Respondents.

Supreme Court of Indiana.

December 27, 1995.


Attorney(s) appearing for the Case

Bell T. Choate, Indianapolis, for petitioner.

Pamela Carter, Attorney General, David A. Arthur, Deputy Attorney General, Indianapolis, for respondents.


ON PETITION FOR REVIEW

SHEPARD, Chief Justice.

A man peddling nearly ten pounds of marijuana was arrested and the Indiana Controlled Substance Excise Tax (CSET) was assessed against him. He now claims the tax violated his right against double jeopardy. We agree that the CSET is a jeopardy within the meaning of the Double Jeopardy Clause, but conclude that it was not his second jeopardy in violation of the Fifth Amendment.

Police arrested appellee...

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