[DuncanWaring]

And this was passed during in the 1930’s and never challenged ...

Actually, it was challenged; Miller vs. US.

Unfortunately, for a variety of reasons, nobody showed up to argue the "Miller" side.

[mick]

I’m no lawyer....but I think the decision was narrowly determined that a NON-MILITARY firearm could be regulated....in this case a sawed off shotgun.....but my point was that the TAX was never challenged on the basis of it being a tax. But I could be wrong.