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Posted: 10/12/2007 6:30:18 AM EST
On June 26, and July 9, 1968, then IRS Commissioner Sheldon S. Cohen testified before Congress about proposed amendments to the National Firearms Act (NFA), which were later enacted in slightly different form as the National Firearms Act of 1968, more commonly referred to as Title II of the Gun Control Act of 1968. The AOW transfer tax was proposed to be changed from $5 to $20. During 1965 firearms act hearings, the Treasury Department proposed a change in the "any other weapon" transfer tax from $5 to $10, and a change from $200 to $400 for the transfer of other NFA firearms; however, neither change was made and the transfer taxes remain $5 and $200 for an "any other weapon" and "firearm," respectively. As in the 1965 hearings, a 30-day registration period is proposed. On page 135 is a brief discussion of NFA firearms that have special interest to collectors, which was used to implement the "collector's item" provision by which NFA firearms (with the exception of a machine gun or a destructive device) may be administratively removed from the NFA because they are unlikely to be used as weapons. On page 138 is a discussion of Section 5848 of Title 53, which was a new provision designed to restrict the use of information or evidence "required to be submitted or retained by a natural person" to comply with the NFA or its implementing regulations. Section 5848 was designed more specifically to "overcome the serious problems in the administration and enforcement of the National Firearms Act created by the decisions of the Supreme Court in the Grosso v. United States, 390 U.S. 62; Marchetti v. United States, 390 U.S. 39; and Haynes v. United States, 380 U.S. 85, cases." Also of interest is Commissioner Cohen's testimony on pages 161-162 about the effects on enforcement of the NFA by the Haynes decision, which invalidated the registration requirement because it conflicted with the 5th Amendment: "We had been averaging, under the national act, about 60 to 70 prosecutions per month for national act violations. Since the first of the year, when the Haynes decision was rendered, we are down to about something in excess of 40 a month. So we are talking about 35 to 40 percent in the area of prosecutions under Haynes. And, therefore . . . I would like to see this amendment to the National Act passed at the earliest practical moment." This may be the only known public record of the impact of invalidating the NFA's firearm registration requirement on federal law enforcement, and is significant because it refutes contentions by the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF), that a new amnesty period would suspend enforcement of the entire NFA. This hearing may be cited as "Federal Firearms Legislation," Hearings before the Subcommittee to Investigate Juvenile Delinquency, Committee on the Judiciary, United States Senate. 90th Congress, 2nd Session, Pursuant to S. Res. 240, 90th Congress. June 26, 27, 28 and July 8, 9 and 10, 1968. Washington, D.C.: U.S. Government Printing Office, 1968.
Link Posted: 10/12/2007 8:11:30 AM EST
it was 200.00 to be a dealer nfa-now 500.00
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