What is it, though? I'm fairly certain I've never encountered it.
You might have in the first half of the 20th century. It was a tax to vote or "poll tax". Its nefarious purpose was to prevent poor blacks from voting and was deemed unconstitutional.
I feel the purpose of the $72 carry tax for a GWL is the same as the poll tax. As with the poll tax, you can guess which party opposes the elimination of the carry tax...