Samuel R. Caldwell (Feb. 11, 1880 - Jun 24, 1941) was the first person convicted of selling Marijuana under the Marihuana Tax Act of 1937, according to federal files. He was arrested on October 2, 1937, the same day that the Marihuana Tax Act was enacted. However, he was not convicted for selling marihuana but for not paying the taxes.
Marihuana Tax Act 
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