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Posted: 9/3/2010 9:42:43 AM EDT
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Has the stamp itself ever changed, or has it been the same since 1934? Just curious. |
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Quoted: I believe that over the years they have gone through several printing plates that may differ in details, but there has been no major redesign AFAIK. Here's one that is no longer used:  http://www.hunt101.com/data/500/onebucktaxstamp2gr.gif $1?  What was THAT for? |
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The following explanation was posted awhile back:
"I believe this, and the $1.00 stamp pic, were originally posted by Mike @ Distinction Arms in AZ. – POSTED BY OSPREY21 on ar15.com on 12/19/07." The $1.00 stamp story –– "Congress further amended the NFA in 1938 by enacting Public Law 75-651, providing a less confiscatory taxation scheme for Marble's Game Getter Gun, a popular firearm used by campers, woodsmen, trappers, lumberjacks, farmers and others who needed a varmit gun, but didn't want to be inconvenienced by having to carry a full-length rifle or shotgun. The Congress determined this firearm "may be used either as a shotgun or a rifle and undoubtedly has legitimate uses," and that it is "entirely proper to reduce to some extent the license tax on manufacturers and dealers in such firearms." The $500 yearly tax for manufacturers was changed to $25, and the $200 annual dealer tax to $1––evidence the Congress intended to apply only a token taxation scheme. The legislative history is documented in H.R. Report No. 2457, 75th Congress, 3rd Session; and Senate Report No. 1951, 75th Congress, 3rd Session. The foregoing changes were implemented by amending Regulations 88 in the INTERNAL REVENUE BULLETIN, Cumulative Bulletin 1938-2, July-December 1938, pages 469-471. Despite these low tax rates, including a $1 firearm transfer tax, production of the Game Getter ended in 1942 and was never resumed." In 1945, Congress changed the $200 transfer tax to $1 for a single-shot firearm like the smooth bore .410 H&R Handy-Gun and Stevens Auto-Shot No. 35, provided the barrel was 12" or more in length The prohibitive $200 transfer tax on the smooth bore .410 H&R Handy-Gun, and similar firearms, had the effect of "freezing" these guns in the hands of their owners and of dealers who had them in their stock, because the transfer tax vastly exceeded their retail value (about $16 new in 1934). To bring the NFA into consistency regarding small##### guns such as Marble's Game Getter Gun, the Congress enacted Public Law 79-177 to provide an identical taxation scheme for a "certain nonautomatic, single-barreled guns, usually of a low-caliber having a barrel 12 inches or more in length and designed primarily to be held in one hand when fired," stating these guns "have legitimate uses" and are "useful on farms and elsewhere for extermination of vermin and predatory animals and in hunting and trapping activities where quick firing at short range is essential. " The Congress determined that the high NFA taxation rates "work a severe hardship upon persons who wish to obtain this type of gun for such use." The legislative history is documented in H.R. Report No. 869, 79th Congress, 1st Session; and Senate Report No. 520, 79th Congress, 1st Session. Changes in the NFA tax rates are reported in the INTERNAL REVENUE BULLETIN, Cumulative Bulletin 1945, January-December 1945, pages 455-457. It is worth noting that an earlier proposed version of the NFA had defined a "pistol" as "any firearm with a barrel less than 12 inches in length," a definition used in some states at that time. Consequently, firearms such as the 12-1/4" barrel H&R Handy-Gun were so designed to avoid classification as a "pistol." Although the Congress clearly did not intend to eliminate such firearms, their commercial manufacture was halted in 1934, and none were ever commercially manufactured again. This is a sobering lesson––-that even token taxation can still destroy firearms that the Congress determines "have legitimate uses." |
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Thats pretty good info there...one appoved form was dated 1993 and had a Blue stamp on it.I guess they have changed some over the years. |
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