The first federal gasoline tax ( All US States had a gas tax prior to this starting in Oregon in 1919 ) was created with the enactment of the Revenue Act of 1932 with a tax of 1 cent/gal.

The United States Supreme Court ruled 6-to-3 that under the Commerce Clause of the United States Constitution, which allows the United States Congress "To regulate Commerce... among the several States," Congress may ban the use of cannabis even where states approve its use for medicinal purposes. ( Gonzales v. Raich (previously Ashcroft v. Raich), 545 U.S. 1 ). Therefore users can be prosecuted for violating federal drug laws. The case raises a number of constitutional questions as California is one of nine states that allowed medicinal use of marijuana. Madison's draft of the Virginia Plan in 1787 and his revolutionary three-branch federal system became the basis for the American Constitution of today and below are his words to the people of New York during a speech he made. The ?"powers delegated?" to the Federal Government are ?"few and defined",? The Powers of the States are "?numerous and indefinite.?"