Colonel Levi G. Nutt (1866 – 1938) was the Chief of the Narcotics Division within the Prohibition Unit of the United States Department of the Treasury from 1919 to 1930, prior to the creation of the Federal Bureau of Narcotics. He was a registered pharmacist, and led the Division to arrest of tens of thousands of drug addicts and dealers in the 1920s. Nutt's son Rolland Nutt and son-in-law L. P. Mattingly were attorneys for racketeer Arnold Rothstein in tax matters. After an investigation into the relationship in 1930, a grand jury found no criminal impairment of Narcotics Division activities, but Nutt lost his position as chief of the Narcotics Division.