As I previously explained in "The Zero Tax on NFA Firearms," serious constitutional issues arise about the constitutional validity of the registration and other requirements of the National Firearms ...
Testifying in favor of the National Firearms Act (NFA) in 1934, Attorney General Homer S. Cummings noted that the federal government "of course" had "no inherent police powers to go into certain ...
The National Firearms Act, chapter 53 of the Internal Revenue Code, finds its basis in U.S. Const. Art. I, § 8, under which "The Congress shall have Power To lay and collect Taxes, Duties, Imposts and ...