Also interesting is that the law was upheld by the courts not because the government had the authority to regulate firearms, but because the tax was a revenue-g

Also interesting is that the law was upheld by the courts not because the government had the authority to regulate firearms, but because the tax was a revenue-generating measure, not a restriction or prohibition. The court conveniently ignored that the tax was sometimes more than 10 times the price of the item being taxed and therefore effectively a prohibition.