United States Bureau of Internal Revenue Distillery Forms, 1902/1913

Access and use

Location of collection:
Virginia Polytechnic Institute and State University
Special Collections, University Libraries (0434)
Newman Library
Virginia Tech
P.O. Box 90001
560 Drillfield Drive
Blacksburg, VA 24062-9001
Contact for questions and access:
Phone: (540) 231-6308
Fax: (540) 231-3694
Restrictions:

The collection is open for research.

Terms of access:

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.

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.

Summary

Extent:
0.1 Cubic Feet 1 folder
Creator:
United States. Bureau of Internal Revenue
Abstract:
The colletion contains a set of forms used by the United States Bureau of Internal Revenue in the regulation of distilled spirits.
Language:
The materials in the collection are in English.
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.

Background

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

Biographical / historical:

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.

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.

Arrangement:

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

Rules or conventions:
Describing Archives: A Content Standard