In the week in which the Minister of Finance extended an invitation to all South Africans to send their tips on what they would like to see in South Africa’s budget, which is due to be presented on 26 February 2014, two economic/financial publications both carry articles on the imposition of excise duties on marijuana. This follows two states in the United States of America (USA) and one country, Uruguay, who have in the last few months legalised the adult recreational use of marijuana. This calls to mind the contribution, tongue in cheek, attributed to Confucius that, grass is nature’s way of saying hi (high). The state of Colorado is imposing an excise duty of 25% on marijuana, compared to 8% on a six-pack of beer. If you are interested in reading more then (i) The Economist of 11 January 2013, Drug legislation – of bongs and bureaucrats – How to tax and regulate marijuana; and (ii) Financial Mail of 10 January 2013, Dagga – a potential source of excise duty? would be of interest. Please let us know your thoughts? Simply cannot resist a bumper sticker of many moons ago: why drink and drive, when you can smoke and fly?