1934 CONTENTS Allen, J. Weston, chairman National Anti-Crime Commission, New- Cummings, Hon. Homer S., Attorney General of the United States. Frederick, Karl T., president National Rifle Association of America. Gordon, Seth, president American Game Association. Imlay, Charles V., representing the National Conference on Uniform Nichols, Frank C., vice president Colt Patent Firearms Manufactur- 151 III NATIONAL FIREARMS ACT MONDAY, APRIL 16, 1934 HOUSE OF REPRESENTATIVES, COMMITTEE ON WAYS AND MEANS, Washington, D.C. The committee met at 10 a.m., Hon. Robert L. Doughton (chairman) presiding. The CHAIRMAN. We have met this morning to consider several matters, one of which is H.R. 9066, to provide for the taxation of manufacturers, importers, and dealers in small arms and machine guns, and other weapons. The Attorney General of the United States is here and I understand sponsors and is very much interested in this or in some similar legislation. We will be glad to have him proceed to explain the bill and make any statement with reference to it that he may deem proper. [H.R. 9066, 73d Cong. 2d sess.] A BILL To provide for the taxation of manufacturers, importers, and dealers in small firearms and machine guns, to tax the sale or other disposal of such weapons, and to restrict importation and regulate interstate transportation thereof Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That for the purposes of this act the term "firearm means a pistol, revolver, shotgun having a barrel less than sixteen inches in length, or any other firearm capable of being concealed on the person, a muffler or silencer therefor, or a machine gun. The term "machine gun" means any weapon designed to shoot automatically or semiautomatically twelve or more shots without reloading. The term "person" includes a partnership, company, association, or corporation, as well as a natural person. The term "continental United States" means the States of the United States and the District of Columbia. The term "importer" means any person who imports or brings firearms into he continental United States, for sale. The term "manufacturer" means any person who is engaged within the continental United States in the manufacture of firearms, or who otherwise produces therein any firearm for sale or disposition. The term "dealer” means any person not a manufacturer or importer engaged within the continental United States in the business of selling firearms. The term "dealer" shall include pawnbrokers and dealers in used firearms. The term "interstate commerce" means transportation from any State or Territory or District, or any insular possession of the United States (including the Philippine Islands), to any other State or Territory or District, or any insular possession of the United States (including the Philippine Islands). SEC. 2. (a) Within fifteen days after the effective date of this act, or upon first engaging in business, and thereafter on or before the 1st day of July of each year, every importer, manufacturer, and dealer in firearms shall register with the collector of internal revenue for each district in which such business is to be carried on his name or style, principal place of business, and places of business in such district, and pay a special tax at facturers, $ a year; dealers, $ 1st day of July in any year it shall be the following rates: Importers or manua year. Where the tax is payable on the computed for one year; where the tax is i |