Monday, Jan. 18, 1988

American Notes ILLINOIS

In its battle against drugs, Illinois hopes to make crime pay. Last week the state legislature imposed a sales tax on marijuana, cocaine and other illegal drugs. The law will require dealers to purchase tax stamps that display either a marijuana leaf with a slash through it or a skull and crossbones, and affix them to packages of drugs. The price: $5 per gram of marijuana; $250 per gram of cocaine and other drugs; and $2,000 per 50 pills.

While the new issues may appeal to stamp collectors, legislators expect that drug dealers will ignore them -- and open themselves to further criminal prosecution. Anyone caught selling drugs without the stamps faces up to three years in jail and a $10,000 fine.