When the excise tax was established in 1934, average income was $ 1506 per person. Two hundred dollars was 13.333% of a years income. The tax was intended to PROHIBIT private ownership of SBRs, "sawed-off" shotguns and silencers at a time that the government still recognized that the second ammendment meant that they could not be banned. No one was supposed to be willing to pay an exise tax that high. Over the years, inflation has reduced the exise tax from 200 dollars to.... 200 dollars... the amount never changed.... but the deterrent effect has. An amount that was once nearly seven weeks of pay for the average American now is earned in only nine hours. The deterrent effect of the tax has diminished to the point that we only gripe about paying the tax a little bit. If the Excise tax had been adjusted over the years to keep up with inflation, it would now be $ 6,333.00. I would expect that few of us would be willing to shell out that kind of money to aquire each supressor, SBR and SBS. I only bring this up because the National Firearms Act is well established law and sets precedent. So, the courts recently have been coming out with decisions that support gun rights- establishing that the government has limits to the laws they may make. But there is one right the courts have consistently upheld, the right of the government to tax. In conclusion, I would like to caution every American gun owner- Do not expect that the courts can protect your rights against a government determined to take away your rights through PROHIBITIVE TAXATION. The National Firearms Act of 1934 serves as the blueprint. Make sure that the Government we vote to establish is one that supports your right to Keep and Bear Arms. If not, we might get one that sees fit to allow us our guns, but at a very steep price. Anybody want a seven thousand dollar glock, excise tax included?