[ (IRS?) Memorandum dated October 1, 1946, with author(s),
addressee(s) and title(s), if any, deleted. Produced to Eric Larson
by BATF on 5/21/98 in response to a FOIA demand for "capture
documents" regarding registration of (NFA) war trophies.]

October 1, 1946

     Customs Circular Letter of October 28, 1943 and War Department
Circular No. 217 of June 1, 1946 permitted members of the armed
forces to bring or ship into the United States as war trophies
items of captured enemy equipment including machine guns and other
automatic weapons subject to the National Firearms Act. This
permission, in so far as it related to machine guns and other
automatic weapons, was subsequently revoked by the War Department
when the danger to law enforcement which such policy entailed was
brought to its attention. Many machine guns and other automatic
weapons including those of United States issue were brought or
shipped into the United States without compliance with the
circulars referred to during the period they were effective as to
such firearms and such firearms have since been brought or shipped
into the United States notwithstanding revocation of the
permission.

     As indicated by A.T. Circular No. 851 [?] (copy attached) an
effort is being made by the Alcohol Tax Unit to secure registration
of such illegally imported captured enemy equipment and to have the
possessors render them permanently unoperable with the object of
keeping them out of the hands of gangsters. The machine guns and
other automatic weapons of United States issue which have been
brought or shipped into the United States by members of the armed
forces likewise constitute a problem in respect to law enforcement.

     The problem has been discussed by Assistant Deputy
Commissioner [deleted - apparently Davis] with officials of the War
Department including members of the Judge Advocate General's
office. I understand the War Department is not interested in
recovering such firearms of United States issue and is sympathetic
to the idea that they be treated as war trophies to facilitate
their registration and their conversion into unserviceable weapons.
The attached letter has therefore been prepared by Assistant Deputy
Commissioner Davis at the suggestion of War Department officials to
bring the matter up for a determination. I am not aware of any
statute authorizing the Secretary of War to declare such firearms
of United States issue to be war trophies but in view of the
circumstances and the desirability from the administration point of
view [getting?] such firearms registered and rendered
unserviceable, I have decided to [last three words illegible].