Congress’ Strategy For Slashing U.S. Gambling Activity Proves Problematic, Part II

1952-1968 Soon after two new federal taxes — the tax on wagers and the wagering occupational tax — went into effect in late 1951, problems with them arose. (See Part I for a description of and impetus behind the taxes.) First Complication to Arise The constitutionality of the occupational tax was called into question. In…