A Guide to the United States Bureau of Internal Revenue Distillery Forms, 1902-1913
A Collection in
Special Collections
Collection Number Ms2008-095
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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/
© 2008 By Virginia Polytechnic Institute and State University. All rights reserved.
Processed by: John M. Jackson, Special Collections Staff
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:
Arrangement
The collection is arranged chronologically according to the date on which each form was created.
Index Terms
- Cocktail History Collection
- Cocktails--History
- History of Food and Drink