Public Law 75–471

That the first sentence of section 2 (a) of the National Firearms Act is amended by striking out the period at the end thereof and inserting a colon and

Taxes on certain types of firearms.

the following: “ Provided, That manufacturers and dealers in guns with two attached barrels from which only a single discharge can be made from either barrel without manual reloading shall pay the following taxes: Manufacturers, $25 per year; dealers, $1 per year. ”

Sec. 2.

The first sentence of section 3 (a) of such Act is amended by striking out the period at the end thereof and inserting a colon and the following: “ Provided, That the transfer tax on any gun with two attached barrels, twelve inches or more in length, from which only a single discharge can be made from either barrel without manual reloading, shall be at the rate of $1. ”