That was the purpose of the NFA in 1934 in the first place. Those were the days of Al Capone and Bonnie and Clyde. Anyone could buy a machine gun over the counter if you could afford it. The tax was set at $200.00 per gun to keep them out of the hands of the general public. People were digging ditches for $1.00 a day trying to feed their families. Only the rich could afford the tax AND the gun.
Since the machine gun ban of 1986 the prices have skyrocketed. An M-16 that could be bought or built on a Form-1 was about $400.00 plus the tax. Now they’re around $25-30k. Where are the lawsuits when that happened?
The difference was Scalia's opinion on Heller.