This should be legal. As it is NOW, with a tax stamp. Now no tax stamp should be required. None.
have you every SEEN a picture of the "short barreled shotgun" in question??? - i have seen a picture of it.
it was a 16 guage, single-barrel, RUSTY,CRUDELY sawed-off piece (the barrel was cut off even with the fore-end & the stock was cut off into a "pistol grip") of JUNK made by "Old River Hardware Company" (obviously NOT a well-known manufacturer of FINE firearms!!! = CHUCKLE!), which might well have been about as lethal on the shooter as on the intended target.
"the Miller gun" was NOT in any real sense "a trench broom", but was ACCURATELY described (imVho)as a "criminal instrumentality, especially suitable to use only as a weapon of intimidation in an armed robbery".
fwiw, in my 4 decades "behind the badge" i have seen NUMEROUS cases where a criminal has taken a perfectly ordinary, innocous piece of property & converted it into a "criminal instrumentality. for example a peewee league baseball bat with a handfull of NAILS driven into it is no longer suitable to play ball with, but makes a "perfectly acceptable tool" with which to commit a criminal assault.
free dixie,sw