Cite as: 511 U. S. 767 (1994)
O'Connor, J., dissenting
even possible, so complex as to make the game not worth the candle. Thus, the government must resort to approximation—in effect, it exacts liquidated damages. See Rex Trailer Co. v. United States, supra, at 153-154 ("The damages resulting from [the government's] injury may be diffi-cult or impossible to ascertain, but it is the function of liquidated damages to provide a measure of recovery in such circumstances"); United States v. Halper, supra, at 452-453 (Kennedy, J., concurring) ("Our rule permits the imposition in the ordinary case of at least a fixed penalty roughly proportionate to the damage caused or a reasonably liquidated amount"). The Montana Legislature has determined that $100 per ounce of marijuana is an appropriate estimate of its costs of drug control, and at least 22 other States have made a similar determination and tax marijuana at approximately the same rate.*
The Court of Appeals recognized that imposition of the drug tax on the Kurths' possession of marijuana would not be punishment if the sanction bore some rational relationship to "the staggering costs associated with fighting drug abuse in this country." In re Kurth Ranch, 986 F. 2d 1308, 1312 (CA9 1993). But the court held that "allowing the state to impose this tax, without any showing of some rough approximation of its actual damages and costs, would be sanction-*See Ala. Code § 40-17A-8(1) (1993); Colo. Rev. Stat. § 39-28.7-102(1) (Supp. 1993); Conn. Gen. Stat. § 12-651(b)(1) (1993); Ga. Code Ann. § 48- 15-6(1) (Supp. 1993); Idaho Code § 63-4203(2)(a) (Supp. 1993); Ill. Comp. Stat. § 520/9(1) (1993); Iowa Code § 453B.7(1) (Supp. 1994); Kan. Stat. Ann. § 79-5202(a)(1) (Supp. 1990); La. Rev. Stat. Ann. § 47:2601(1) (West Supp. 1994); Me. Rev. Stat. Ann., Tit. 36, § 4434(1) (Supp. 1993); Mass. Gen. Laws ch. 64K, § 8(1) (Supp. 1994); Minn. Stat. § 297D.08(1) (1991); Neb. Rev. Stat. § 77-4303(1)(a) (1990); Nev. Rev. Stat. § 372A.070(b)(1) (1993); N. M. Stat. Ann. § 7-18A-3A(5) (1993); N. C. Gen. Stat. § 105-113.107(1) (1992); N. D. Cent. Code § 57-36.1-08(1) (1993); Okla. Stat., Tit. 68, § 450.2(1) (1992); R. I. Gen. Laws § 44-49-9(1) (Supp. 1993); Tex. Tax Code Ann. § 159.101(b)(2) (1992); Utah Code Ann. § 59-19-103(1)(a) (1992); Wis. Stat. § 139.88(1) (Supp. 1993).
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