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Sonzinsky v. United States
United States Supreme Court
300 U.S. 506, 57 S.Ct. 554, 81 L.Ed. 772 (1937)
The National Firearms Act of June 26, 1934, (Act) imposed several taxes on the manufacture and trade of firearms. Specifically, the Act imposed a $200 annual tax on firearms dealers, a $500 annual tax on firearms importers and manufacturers, and a $200 tax on each transfer of a firearm. Sonzinsky (defendant), a firearms dealer, did not pay the annual license tax, and the lower court convicted him of violating the Act. Sonzinsky appealed, arguing that the Act was unconstitutional. Sonzinsky claimed that the Act did not impose a tax, but rather a regulation under the guise of a tax. The U.S. Supreme Court granted certiorari.
Rule of Law
Holding and Reasoning (Stone, J.)
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