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![handle is hein.congrecreports/concraasq0001 and id is 1 raw text is:
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Calendar No. 1423
82D CONGRESS tSENATE j REPORT
2d Session No. 1495
MACHINE GUNS AND SHORT-BARRELED FIREARMS
MAY 1, 1952.-Ordered to be printed
Mr. GEORGE, from the Committee on Finance, submitted the following
REPORT
[To accompany H. R. 7189]
The Committee on Finance, to whom was referred the bill (H. R.
7189) to amend the provisions of the Internal Revenue Code which
relate to machine guns and short-barreled firearms, so as to impose a
tax on the making of sawed-off shotguns and to extend such provisions
to Alaska and Hawaii, and for other purposes, having considered the
same, report favorably thereon without amendment and recommend
that the bill do pass.
By virtue of this action the House report is accepted as follows:
PURPOSE
The purpose of the bill is to bring the act of making sawed-off
shotguns and rifles, or otherwise transforming a weapon into a firearm,
within the tax on firearms imposed by subchapter B of chapter 25 of
the Internal Revenue Code and to provide for the forfeiture of any
firearm produced in this manner without the tax first havingbeen paid.
The bill would also extend the provisions of the National Firearms
Act to the Territories of Alaska and Hawaii.
GENERAL STATEMENT
The principal purpose of the enactment of subchapter B of chapter
25 and part VIII of subchapter A of chapter 27 of the Internal Revenue
Code (known as the National Firearms Act) was to control the traffic
in machine guns and sawed-off guns, the type of firearms commonly
used by the gangster element. The Congress felt that such control
was necessary to curb the growing frequency of crimes of violence in
which people were killed or injured by the use of such dangerous
weapons.
The National Firearms Act defines a fireman to mean a shotgun
or rifle having a barrel of less than 18 inches in length, or any other](ViewImageLocal?handle=hein.congrecreports/concraasq0001&div=1&collection=&method=preview&ext=.png&size=3)