# ATF historical article: the Alcohol Tax Unit, Bureau of Internal Revenue, 1934-1951

Canonical: https://mobfiles.org/items/atf-alcohol-tax-unit-1934-1951/

ATF's history of its post-Repeal predecessor says "Machine guns continued to be the weapon of choice for these criminals" and that the Alcohol Tax Unit enforced the 1934 and 1938 firearms acts, "marking the first enforcement responsibilities for firearms."

The article says that "Machine guns continued to be the weapon of choice for these criminals" and that Congress passed the National Firearms Act of 1934 and the Federal Firearms Act of 1938, whose criminal provisions the Alcohol Tax Unit enforced, "marking the first enforcement responsibilities for firearms." It also notes Eliot Ness's posting in December 1934 as Special Agent in Charge of the Alcohol Tax Unit in the Northern District of Ohio.

The article is a secondary narrative by the agency. It supplies the bridge from Prohibition-era tax enforcement to firearms enforcement, and the statute and the Attorney General's statements remain the primary records for what the law said.

## Sources

- Bureau of Alcohol, Tobacco, Firearms and Explosives, Historical Articles: https://www.atf.gov/our-history/historical-articles/alcohol-tax-unit-bureau-internal-revenue-us-department-treasury-1934-1951