Sonzinsky v. United States 300 U.S. 506 (1937)

• Author: Leonard W. Levy
• Pages: 2452

Page 2452

The unanimous OPINION in this case indicated that the spirit animating the DECISION in BAILEY V. DREXEL FURNITURE CO. (1922) was dead: the Supreme Court would no longer inquire into Congress's motives in enacting a tax measure. The National Firearms Act of 1934 imposed an annual EXCISE TAX on manufacturers and dealers of fire-arms, excepting handguns. The Court refused to consider that the tax was not imposed to raise a revenue and was a penalty to suppress traffic in a commodity normally subject only to state regulation. Compulsory registration provisions of such statutes, however, were later held unconstitutional in MARCHETTI V. UNITED...