Conditions Governing Reproduction and Use

The copyright status of this collection is unknown. Copyright restrictions may apply. Contact Special Collections and University Archives for assistance in determining the use of these materials.

Reproduction or digitization of materials for personal or research use can be requested using our reproduction/digitization form: http://bit.ly/scuareproduction . Reproduction or digitization of materials for publication or exhibit use can be requested using our publication/exhibition form: http://bit.ly/scuapublication . Please contact Special Collections and University Archives (specref@vt.edu or 540-231-6308) if you need assistance with forms or to submit a completed form.

Conditions Governing Access

The collection is open for research.

Preferred Citation

Researchers wishing to cite this collection should include the following information: [identification of item], [box], [folder], United States Bureau of Internal Revenue Distillery Forms, Ms2008-095, Special Collections and University Archives, Virginia Tech, Blacksburg, Va.

Source of Acquisition

The United States Bureau of Internal Revenue Distillery Forms were purchased by Special Collections in 2008.

Processing Information

The processing, arrangement, and description of the United States Bureau of Internal Revenue Distillery Forms commenced and was completed in December 2008.

Administrative History

The United States Office of Internal Revenue was created during the Abraham Lincoln administration to enforce the income tax imposed to pay costs associated with the American Civil War. By 1877, the agency was known as the Bureau of Internal Revenue. Among its duties, the Bureau was charged with ensuring that alcohol products were produced in accordance with Federal law and collecting taxes on those products. In 1919, the United States enacted a nationwide ban on the "manufacture, sale or transportation of intoxicating liquors for beverage purposes," and the Bureau was responsible for enforcing the law until the repeal of Prohibition in 1933. (In Southern Appalachia and other rural areas, the Bureau's revenue agents would become very active in pursuing and apprehending producers of moonshine liquor.) Today (2008), the taxation and regulatory control of the alcohol industry falls within the bailiwick of the Alcohol and Tobacco Tax and Trade Bureau.

Scope and Content

This collection contains a set of forms used by the United States Bureau of Internal Revenue in regulating the distillation of alcoholic spirits early in the twentieth century. The forms remain as printed, with no data having been recorded on any of them. The collection contains the following forms:

Arrangement

The collection is arranged chronologically according to the date on which each form was created.

Related Material

See the United States Internal Revenue Special Tax Stamps, Ms2015-061 , also at Virginia Tech Special Collections and University Archives.

Subjects and Indexing Terms

• Cocktail History Collection
• Cocktails -- History
• History of Food and Drink

Rights Statement for Archival Description

The guide to the United States Bureau of Internal Revenue Distillery Forms by Special Collections and University Archives, Virginia Tech, is licensed under a CC0 ( https://creativecommons.org/share-your-work/public-domain/cc0/ ).