"[S]ince 1933 those in control of the Government, realizing that the power to tax is the power to destroy, have appeared before the Committee on Ways and Means with the proposal to tax firearms. While they narrowed it down to machine guns on the ground that it would prevent bandits from using firearms of a certain size, yet the thought was there of getting control of the private firearms of this country. I know that our chairman of the Ways and Means Committee and others on that committee were on the alert, sensed the danger, and accordingly went no further than partial taxation and regulation, but I think every member of the committee saw the purpose and the motive of the proposed tax."
87 Congressional Record 7103 (1941).
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