United States v. Freed

Following our decision in Haynes v. United States, 390 U. S. 85, Congress revised the National Firearms Act with the view of eliminating the defects in it which were revealed in Haynes.1

At the time of Haynes “only weapons used principally by persons engaged in unlawful activities would be subjected to taxation.” Id., at 87. Under the Act, as amended, all possessors of firearms as defined in the Act2 *603are covered, except the Federal Government. 26 U. S. C. § 5841 (1964 ed., Supp. V).

At the time of Haynes any possessor of a weapon included in the Act was compelled to disclose the fact of his…