United States Bureau of Internal Revenue Distillery Forms

A Guide to the United States Bureau of Internal Revenue Distillery Forms, 1902-1913 Ms.2008.095


[logo]

Special Collections and University Archives, Virginia Tech

Special Collections and University Archives, University Libraries (0434)
560 Drillfield Drive
Newman Library, Virginia Tech
Blacksburg, Virginia 24061
specref@vt.edu
URL: http://spec.lib.vt.edu

John M. Jackson

Repository
Special Collections and University Archives, Virginia Tech
Identification
Ms.2008.095
Title
United States Bureau of Internal Revenue Distillery Forms1902-1913
Quantity
0.1 Cubic Feet 1 folder
Language
The materials in the collection are in English.
Abstract
The colletion contains a set of forms used by the United States Bureau of Internal Revenue in the regulation of distilled spirits.

Administrative Information

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

Collection is open to 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.


Historical Note

The Office of Internal Revenue was created during the Lincoln administration to enforce the income tax imposed to pay costs associated with the 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 Contents

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:

Return of Gaugers' Manuals, Hydrometers, Locks, Seals, Weighing Beams and Appliances
Distiller's Record of Filling and Refilling of Fermenters
Personal Services [voucher for services rendered as informer, posseman or special employee]
Return of Special-Tax Payer
Report Showing Condition of Fruit Distillery
Report of Distilled Spirits In Possession of Dealers

Arrangement

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

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/).

Container List

folder 1
Forms
1902-1913