A Guide to the United States Bureau of Internal Revenue Distillery Forms, 1902-1913 United States Bureau of Internal Revenue Distillery Forms Ms2008-095

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

A Collection in
Special Collections
Collection Number Ms2008-095

Special Collections, Virginia Polytechnic Institute and State University

Special Collections, University Libraries (0434)
560 Drillfield Drive
Newman Library, Virginia Tech
Blacksburg, Virginia 24061
USA
Phone: (540) 231-6308
Fax: (540) 231-3694
Email: specref@vt.edu
URL: http://spec.lib.vt.edu/

Processed by: John M. Jackson, Special Collections Staff

Repository

Special Collections, Virginia Polytechnic Institute and State University, Blacksburg, Va.

Collection Number

Ms2008-095

Title

United States Bureau of Internal Revenue Distillery Forms 1902-1913

Physical Characteristics

1 container; 0.1 cu. ft.

Language

English

Abstract

A set of forms used by the United States Bureau of Internal Revenue in the regulation of distilled spirits.

Administrative Information

Access Restrictions

Collection is open to research.

Use Restrictions

Permission to publish material from the United States Bureau of Internal Revenue Distillery Forms must be obtained from Special Collections, Virginia Tech.

Preferred Citation

Researchers wishing to cite this collection should include the following information: United States Bureau of Internal Revenue Distillery Forms, Ms2008-095 - Special Collections, Virginia Polytechnic Institute and State University.

Acquisition Information

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 Information

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 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:

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.

Index Terms

Subjects:

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

Contents List

Folder 1

Forms 1902-1913