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Under the reasoning of Murdock v. Pennsylvania, it could be argued that the imposition of any fee to obtain a firearm permit could be considered a tax on a constitutional right
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Yes, but we still have to get the courts to see carrying a gun as a right. Strictly speaking, the Supreme Court defines the 2nd Amendment as protecting the right to own a handgun in the home for the purposes of self-defense.
Protection for the bearing of arms, even the meaning of "bear," is still pending.