Tenth Circuit Rules Gun Control Act And National Firearms Act Constitutional
Cox and Kettler argue that the NFA exceeds Congress’s power. We agree with the government, though: the NFA is a valid exercise of Congress’s taxing power, as well as its authority to enact any laws “necessary and proper” to carry out that power. U.S. Const. art. I, § 8, cls. 1, 18.
Among other enumerated powers, Article I of the Constitution gives Congress the “Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States,” id. cl. 1, and “To make all Laws which shall be necessary and proper for carrying into Execution the foregoing Power[],” id. cl. 18.
And on its face, the NFA is a taxing scheme. The statute collects occupational and excise taxes from businesses and transactions involving listed firearms—which include short-barreled rifles, silencers, and destructive devices. See 26 U.S.C. § 5845(a) (defining “firearm”). Importers, manufacturers, and dealers of these firearms must pay a yearly tax of $500 to $1,000. Id. § 5801. And each time one of these firearms is made or transferred, the statute levies a $200 tax. Id. § 5811 (“Transfer tax”); id. § 5821 (“Making tax”).
But the NFA does more than lay taxes. To carry out the taxing scheme, it also mandates the registration of every importer, manufacturer, and dealer, see id. § 5802, and of every firearm made, see id. § 5822, or transferred, see id. § 5812. And to ensure compliance, the statute has teeth: the failure to abide by any of its rules is a crime punishable by up to ten years in prison (or a fine, or both). Id. §§ 5861 (“Prohibited acts”), 5871 (“Penalties”).
The Supreme Court addressed Congress’s taxing-clause authority to enact the NFA eighty-one years ago, when a firearms dealer indicted for failing to pay the (then $200) annual dealer tax challenged the statute’s constitutional basis with an argument similar to Cox and Kettler’s. See United States v. Sonzinsky, 300 U.S. 506, 511 (1937). The dealer conceded that the taxing power allowed Congress to tax firearms dealers, yet he “insist[ed]” that the tax at issue was “not a true tax, but a penalty imposed for the purpose of suppressing traffic in a certain noxious type of firearms.” Id. at 512. But the Constitution, according to the dealer, had reserved regulation of these firearms to the states, not to the federal government. Id. He concluded that the NFA revealed its “penal and prohibitive character” by cumulatively taxing importers, manufacturers, dealers, and transferors. Id.
The Supreme Court rejected the dealer’s challenge, refusing to conclude that the NFA—on its face a taxing measure—exceeded congressional power “by virtue of its deterrent effect on the activities taxed.” Id. at 513–14. “Every tax is in some measure regulatory,” explained the Court, and “a tax is not any the less a tax because it has a regulatory effect.” Id. at 513. Unlike the child-labor tax struck down in the Child Labor Tax Case, the NFA tax wasn’t “a penalty resorted to as a means of enforcing [other] regulations.”
Read the whole thing. The black robed tyrants conclude that merely taxing something means that Congress has the right to regulate something as long as the regulation comes with an attendant tax.
Given this, all the FedGov has to do is place a federal tax – direct or excise – on ammunition of $1000 per round, and to the tenth circuit this would be within the bounds of the constitution, even though the constitution explicitly says that “Congress shall make no law …”
As I’ve said, don’t look to the tyrants to protect your rights. They are all in bed together, even if there is internecine warfare within the government to see who comes out on top of the totem pole. When threatened, they band together like the communists they are.
They may renew their struggle later, but they will never upbraid another branch of government, law or regulation in front of the peasants. That might lead to revolt.
