The National Firearms Act makes it unlawful for private citizens to possess unregistered firearms, and mandates denial of any application for registration of a firearm the possession of which is illegal. 26 U.S.C. §§ 5812, 5822. The Firearm Owners’ Protection Act makes it illegal for any person to possess a machine gun that was not lawfully possessed before the statute’s effective date of May 19,1986,18 U.S.C. § 922(o), and thus makes it impossible to comply with the National Firearms Act’s registration requirement with respect to machine guns not lawfully possessed before May 19,1986.
William Hunter pled guilty to possession of an unregistered machine gun in violation of 26 U.S.C. § 5861(d). He subsequently filed a § 2255 motion to vacate his sentence on the ground that the statute under which he was convicted, read in the light of section 922(o), was unconstitutional. The district court denied the motion, and we affirm.
I.
Relying on
United States v. Dalton,
Although this circuit in dictum has “note[d] with favor the analysis in
Dalton,” U.S. v. Kurt,
In
U.S. v. Gann,
Following Gann and Jones, we hold it was not unfair to convict Hunter of violating 26 U.S.C. § 5861(d).
II.
Hunter also argues we should follow
Dalton’s
holding that § 5861(d) is no longer within Congress’s power to tax. As with the fundamental fairness argument, three circuits have rejected
Dalton’s
reasoning, and we agree. We adopt the rationale of
Jones,
that requiring those who possess machine guns to register them is in aid of the taxing power even if the government no longer taxes possession. The manufacture of machine guns continues to be taxed, and knowing the chain of possession of a firearm would help the government determine who made it; thus, requiring registration for possession still facilitates taxation.
See Jones,
AFFIRMED.
