Anyone make an AOW side by side?

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General Geoff

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In lieu of filling out the paperwork to create one myself, I'm wondering if there are any short barrel, pistol gripped side by side shotguns on the market. From what I understand, if they've never been fitted with a shoulder stock, they would be considered "smooth bore pistols," and thus subject to the NFA AOW tax ($5) instead of the short barrel shotgun tax ($200).

If there is nobody who builds them to sell, I'll have to fill out the paperwork to build one and just chop down a Stevens. but I trust a gun smith to do much more elegant work than my own hands. :)
 
Toy, perhaps. Tool? Nope....

Back before the Firearms Act of 1934, Ithaca catalogued the Auto-Burglar. It was a small gauge SxS with a saw handle grip and 10-12" barrels. Most were 20 gauge and a few were 28 gauge. ONE was a 16.

I had a chance to shoot a 20 gauge A-B. With standard 7/8 oz field loads it kicked viciously. A 3 lb 20 gauge will do that.,
 
I thought the $5 tax was just for transfer, it was still $200 to make an AOW. That's why I haven't made one or had one made already, it would cost the gunsmith $200 to make it (plus his fees and labor) and then $5 to transfer it to me, or cost me $200 to make it, after which I could transfer it for $5.
 
I had a chance to shoot a 20 gauge A-B. With standard 7/8 oz field loads it kicked viciously.
Please look me up if you ever make it to Houston. I'll let you shoot my 28 gauge T/C Encore AOW. :D

I thought the $5 tax was just for transfer, it was still $200 to make an AOW.
A class 2 SOT can register an AOW for $0 on a Form 2, and transfer it to you for $5 on a Form 4. He's going to charge for the paperwork, engraving and gunsmithing of course.
 
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