ATF historical article: the Alcohol Tax Unit, Bureau of Internal Revenue, 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."

Date: 1934/1951
Kind: agency-history
Source: Bureau of Alcohol, Tobacco, Firearms and Explosives, Historical Articles
Retrieved: 2026-10-12
Rights: ATF web text, a work of the United States government, public domain under 17 U.S.C. § 105.

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.

itemATF history timeline: the National Firearms Act, June 1934ATF's timeline entry for June 1934 says the National Firearms Act "is a direct response to gang violence" and imposed requirements on "machine guns, silencers and sawed-off shotguns." An agency retrospective, not a 1934 record.

itemNational Firearms Act, ch. 757, 48 Stat. 1236 (Public, No. 474, 73d Congress), approved 26 June 1934The statute "to provide for the taxation of manufacturers, importers, and dealers in certain firearms and machine guns." It defines "firearm" and "machine gun," sets occupational taxes of $500, $200 and $300, and a transfer tax of $200 for each firearm.