Administration defends new gun law - $1,000 excise tax on pistols (CNMI - Mariana Islands)

[Eleanors38]

6. The 24th Amend (1964) prohibits a poll tax or any other tax...

to be levied on the right to vote. This amendment would effectively set a precedent on preventing a tax on the exercise of any constitutional right, just as onerous expenses for parade permits and police overtime have been ruled unconstitutional restrictions on the right to assemble and speak.

IMO, the tax on full-auto weapons could be seen in the same light, but most folks (including myself) have not bothered to challenge it. At any rate, the present tax would hardly constitute an impediment to sale of these weapons. More likely is the lack of market for full-autos, given their price, and possibly the yielding up of other constitutional rights; notably, search & seizure.