FRC Jurisdictions Portal
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This top community organizes Firearms Research Center holdings by jurisdiction. It provides separate collections for U.S. states, territories, the District of Columbia, and the federal jurisdiction, spanning the territorial period to the present.
Scope of Content
- Legal sources: statutes and session laws, administrative code, attorney general opinions, appellate decisions, and selected municipal ordinances.
- Historical materials: newspapers, photographs, maps, catalogs, company records, and oral histories tied to specific places and periods.
- Research outputs: FRC reports, datasets, and interpretive materials that contextualize legal and technical developments.
How to Use
- Browse: open a jurisdiction collection to view items for that state, territory, DC, or the federal jurisdiction.
- Search: use keywords and filter by Jurisdiction, Date Issued, and Category. Record any Exceptions noted for applicability.
- Cite: use the item’s identifier and provided links (Original Source and Duke reference) when available.
Metadata & Standards
Items are described using Dublin Core with standardized fields for Jurisdiction, Date Issued, Category, and Exceptions to support precise discovery and comparison.
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For questions about coverage, rights, or submissions, contact the Firearms Research Center (firearmsresearchcenter.org).
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Item type:Item, Amendments to the Charter and Revised Ordinances of the City of Jackson 16-17 (1882)(1882)Required the city assessor to prepare separate real and personal property assessment rolls, including separate columns listing and valuing pistols, dirks, bowie-knives, sword-canes, and other guns.Item type:Item, Item type:Item, An Ordinance to Levy and Enforce Payment of an Annual License Tax, in The Lafayette Advertiser, Feb. 2, 1889, at 8(1889)Imposed a $5 tax on all gun and pistol establishments and shooting galleries.Item type:Item, Item type:Item, 1874-75 Va. Acts 282-83(1874)Ch. 239, § 6, sched. B(18): Included the value of all "rifles, muskets, and other fire-arms, bowie-knives, dirks, and all weapons of a similar kind" in list of taxable personal property, imposing a tax payable of 50 cents per 100 dollars of value.Item type:Item, 1902-03 Va. Acts & Resolutions 155-57(1903)Extra Session, ch. 148, § 6, pt. 18.The aggregate value of all shot-guns, rifles, muskets, and other fire-arms, bowie knives, dirks, and all weapons of a similar kind: provided, that all fire-arms issued by the State to members of volunteer companies, or for purposes of police, shall not be listed for taxation (along with other tangible property taxed at twenty cents per 100.00)Item type:Item, 1926 Va. Acts. 285-87(1926)Ch. 158, §§ 1-9: Be it enacted by the general assembly of Virginia, That it shall be the duty of every person residing in this State and owning a pistol or revolver therein, to pay on or before the first day of January of each year a license tax of one dollar on each pistol or revolver so owned, or in the event that such pistol or revolver shall be acquired by any such person on or after the first day of February, such license tax shall be forthwith paid thereon.Item type:Item, 1881 Va. Acts 499(1881)Extra Session, ch. 119, § 1, pt. 18: Taxed the aggregate value of all shot-guns, rifles, muskets, and other fire-arms, Bowie-knives, dirks, and other weapons of a similar kind. Applied to all males over the age of twenty one.Item type:Item, 1875 Va. Acts 164(1875)Ch. 162: Approved a property tax on all males over the age of twenty-one on the aggregate value of all rifles, muskets, and other firearms, Bowie-knives, and all weapons of a similar kind.Item type:Item, 1923 S.C. Acts 19-20(1923)No. 11, § 11: There shall be levied, assessed, collected and paid upon all ammunition, including shells for shotguns and cartridges for rifles, pistols, revolvers, automatic pistols, rifles and machine guns, and upon such shells and cartridges partially prepared for use but lacking powder or shot or other necessary constituent, and upon blank shells and cartridges (but not upon powder or shot or caps not prepared and not in form to use in modern firearms), when sold at retail or to the ultimate consumer, the following: Upon all shotgun or other shells, two ($2.00) dollars per thousand rounds; Upon all cartridges, twenty-five (25) caliber or greater, two ($2.00) dollars per thousand rounds.Item type:Item, 1900 Ohio Gen. and Local Acts 730, Act to provide a license on trades, business and professions carried on and for the use of streets . . . §§ 24-25 (vol. 94)(1900)All keepers or owners of gun powder magazines shall pay a license fee of one hundred dollars ($100) per annum, and shall notify the chief of the fire department, in writing, of the place where the same is kept or stored; but no license shall be issued under this section without the consent of the mayor. § 25. All keepers of shooting galleries shall pay a license fee of fifty dollars ($50) per annum, or for a less period of one year at a rate of ten dollars ($10) per month, no license to be issued for a less period than one month.Item type:Item, 1860-61 N.C. Sess. Laws 219-20(1860)Priv. Laws, ch. 180, § 1: Granted the town of Wilmington the authority to levy and collect taxes annually on all pistols, dirks, Bowie-knives, or sword-canes if worn about the person at any time during the year, as well as all pistol galleries.Item type:Item, 1868-69 N.C. Sess. Laws 202(1868)Priv. Laws, ch. 123, § 18: Granted the Board the power to levy and collect taxes on all pistols, except when part of stock in trade. Also on all dirks, Bowie-knives, and sword-canes if worn on the person at any time during the year. Tax not to exceed one dollar.Item type:Item, 1865-66 N.C. Sess. Laws 63(1866)Priv. Laws, ch. 7, § 19: Granted the Board of Aldermen the power to levy a fifty dollar tax on every pistol, Bowie-knife, dirk, sword-cane, or any other deadly weapon worn upon the person except a pocket knife without special permission from the aldermen.Item type:Item, 1887 N.C. Sess. Laws 885(1885)Ch. 58, § 22, pt. 50: Imposed a twenty-five dollar property tax on every pistol, Bowie-knife, dirk, sword-cane, or other deadly weapon.Item type:Item, 1865-66 N.C. Sess. Laws 33-34(1866)Pub. Laws, ch. 21, § 11: Imposed a $1 tax on every dirk, Bowie knife, pistol, sword cane, dirk cane, and rifle cane used or worn during the year.Item type:Item, 1866-67 N.C. Sess. Laws 103(1867)Pub. Laws, ch. 72, § 14: Property tax of one dollar on every dirk, Bowie knife, pistol, sword cane, dirk cane, and rifle cane. Violators guilty of a misdemeanor, punishable by forfeiture of the weapon.Item type:Item, 1856-1857 N.C. Sess. Laws 34(1856)Pub. Laws, ch. 34, § 23, pt. 4: On every pistol, except such as are used exclusively for mustering, and on every bowie-knife, one dollar and twenty five cents; on dirks and swordcanes, sixty five cents: Provided, however, That of said arms, only such shall be taxable, as at some time within the year have been used, worn or carried about the person of the owner, or of some other, by his consent.Item type:Item, 1858-1859 N.C. Sess. Laws 35-36(1858)Pub. Laws, ch. 25, § 27, pt. 15: Imposed a tax of one dollar and twenty-five cents on every dirk, Bowie-knife, pistol, sword cane, dirk-cane, and rifle cane.Item type:Item, 1850-51 N.C. Sess. Laws 243(1850)Ch. 121, § 5: Applied a property tax on all pistols, Bowie-knives for one dollar. A property tax of fifty cents applied to dirks, sword canes.Item type:Item, 1892 Miss. Laws 193-4, 198(1892)Ch. 74: Mandated tax assessors to have prepared rolls of taxable items, including guns(more than one), pistols, Bowie knives, dirks, and sword canes.Item type:Item, 1878 Miss. Laws 27, 29(1878)Ch. 3, §§ 8, 12: Mandated tax assessors to have prepared lists of taxable items, including pistols, Bowie knives, dirks, and sword canes.Item type:Item, 1880 Miss. Laws 21(1880)Ch. 6, § 7: Mandated tax assessors to have prepared rolls of taxable items, including pistols, Bowie knives, dirks, and sword canes.Item type:Item, 1876 Miss. Laws 131, 134(1876)Ch. 304: Allowed the Auditor of Public Accounts to create assessment rolls for property subject to taxation, including pistols, dirks, bowie knives, and sword canes.Item type:Item, 1867 Miss. Laws 412(1867)Ch. 317: Imposed property tax on several arms. Every pistol has more than one barrel or revolver, two dollars. On every single barrel pistol, one dollar. On each rifle, shotgun, army gun, fifty cents. On each and every Bowie-knife, sword-cane, or dirk, two dollars.Item type:Item, 1854 Miss. Laws 49-50(1854)Imposed an annual property tax of $1 on each Bowie knife, Arkansas toothpick, sword cane, and dueling or pocket pistol.Item type:Item, 1871 Miss. Laws 819-20(1871)Ch. 33, art. 3, § 1: Imposed property tax on pistols, dirks, Bowie knives, and sword canes.Item type:Item, 1867 Miss. Laws 327-28(1867)Ch. 249, § 1:[A] tax of not less than five dollars or more than fifteen dollars shall be levied and assessed annually by the board of Police of Washington county upon every gun and pistol which may be in the possession of any person in said county,Item type:Item, A. Hutchinson, Code of Mississippi 182 (1848)(1844)Ch. 8, § 1: A tax of two dollars on each dueling or pocket pistol, except such as are kept for sale by merchants, artisans, or kept for use by military companies. . .Item type:Item, 1888 Ga. Laws 261(1888)Ch. 103: Required disclosure of guns, pistols, Bowie knives, and "such articles" for property tax purposes.Item type:Item, 1866 Ga. Laws 27-28(1866)An Act to Authorize the Justices of the Inferior Courts of Camden, Glynn and Effingham Counties to Levy a Special Tax for County Purposes, and to regulate the same, §§ 3-4: Allowed these three counties to collect a tax of one dollar per gun or pistol, musket, or rifle over the number of three owned or kept on any plantation.Item type:Item, 1889 Ga. Laws 993(1889)Ch. 640: Required disclosure of guns, pistols, Bowie knives, and "such articles" for property tax purposes.Item type:Item, 1921 Ga. Laws 95-97(1921)Taxation, § 1087: Required the Receiver of Tax Returns to have a full and correct return on the value of guns, pistols, Bowie-knives, and "such articles."Item type:Item, 1884 Ga. Laws 30(1884)Ch. 457: Required disclosure of guns, pistols, Bowie knives, and "such articles" for property tax purposes.Item type:Item, 1886 Ga. Laws 26, 28(1886)Ch. 101: Required disclosure of guns, pistols, Bowie knives, and "such articles" for property tax purposes.Item type:Item, 1931 Fla. Laws 2069(1931)§ 7: Granted the Village the authority to license, tax, regulate, and prohibit explosives, guns, pistol, and other weapons.Item type:Item, Item type:Item, John W.A. Sanford, The Code of the City of Montgomery, Prepared in Pursuance of an Order of the City Council of Montgomery 7-9 (1861)(1861)Granted the mayor and aldermen the power and authority to assess, levy, and collect annual taxes on pistol galleries.Item type:Item, 1874-75 Ala. Laws 6(1875)Reduced tax rate to 0.75% of the value of any pistols, guns, dirks, and Bowie knives.Item type:Item, 1865-66 Ala. Laws 7(1866)§ 2, pt. 11: Imposed an annual tax of two dollars on each person who is not a regular dealer but in possession of pistols and revolvers. Imposed an annual tax of three dollars on each person who is not a regular dealer but in possession of bowie knives or knives of like description.