Sonzinsky v. United States
United States Supreme Court
300 U.S. 506 (1937)
Relevant factsFree
The National Firearms Act imposed a $200 annual tax on firearms dealers, a $500 annual tax on importers and manufacturers, and a $200 tax on each firearm transfer; firearms dealer Sonzinsky (defendant) failed to pay the annual license tax and was convicted, arguing on appeal that the Act was actually a disguised regulation of firearms rather than a genuine tax.
IssueFree
Whether taxes on firearms dealers, manufacturers, and purchasers are constitutional.