NFA (National Firearms Act of 1934)
8/22/2022 9:10 PM UTC by Jack
The NFA was originally enacted in 1934. Similar to the current NFA, the original Act imposed a tax on the making and transfer of firearms defined by the Act, as well as a special (occupational) tax on persons and entities engaged in the business of importing, manufacturing, and dealing in NFA firearms. The law also required the registration of all NFA firearms with the Secretary of the Treasury. Firearms subject to the 1934 Act included shotguns and rifles having barrels less than 18 inches in length, certain firearms described as “any other weapons,” machine guns, and firearm mufflers and silencers.
While the NFA was enacted by Congress as an exercise of its authority to tax, the NFA had an underlying purpose unrelated to revenue collection. As the legislative history of the law discloses, its underlying purpose was to curtail, if not prohibit, transactions in NFA firearms. Congress found these firearms to pose a significant crime problem because of their frequent use in crime, particularly the gangland crimes of that era such as the St. Valentine’s Day Massacre. The $200 making and transfer taxes on most NFA firearms were considered quite severe and adequate to carry out Congress’ purpose to discourage or eliminate transactions in these firearms. The $200 tax has not changed since 1934.1
The 2nd Amendment to the U.S. Constitution admonishes the U.S. Government not to infringe upon the right of the people to keep and bear Arms.2 This bill was overtly unconstitutional and clearly betrays the oath taken to defend the Constitution by all those who voted yay or signed it into law. President Franklin D. Roosevelt signed this bill into law.
While the NFA was enacted by Congress as an exercise of its authority to tax, the NFA had an underlying purpose unrelated to revenue collection. As the legislative history of the law discloses, its underlying purpose was to curtail, if not prohibit, transactions in NFA firearms. Congress found these firearms to pose a significant crime problem because of their frequent use in crime, particularly the gangland crimes of that era such as the St. Valentine’s Day Massacre. The $200 making and transfer taxes on most NFA firearms were considered quite severe and adequate to carry out Congress’ purpose to discourage or eliminate transactions in these firearms. The $200 tax has not changed since 1934.1
The 2nd Amendment to the U.S. Constitution admonishes the U.S. Government not to infringe upon the right of the people to keep and bear Arms.2 This bill was overtly unconstitutional and clearly betrays the oath taken to defend the Constitution by all those who voted yay or signed it into law. President Franklin D. Roosevelt signed this bill into law.