United States. Bureau of Internal Revenue
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.
Found in 4 Collections and/or Records:
J. A. Brown Account Book
This collection contains an Internal Revenue collections account book kept by J. A. Brown of Martinsville, Virginia, from 1889-1892.
Floyd Gray Papers
This collection includes the papers of Floyd Gray, Bedford County Republican Committee chairman and distillery general storekeeper-gauger for the Internal Revenue Service. It includes correspondence and notes relating both to Gray's political activities and his civil service work. Also includes personal correspondence and financial records.
United States Bureau of Internal Revenue Distillery Forms
The colletion contains a set of forms used by the United States Bureau of Internal Revenue in the regulation of distilled spirits.
United States Internal Revenue Special Tax Stamps,
This collection includes a United States Internal Revenue Retail Liquor Dealer Stamp for Special Tax for the year 1876.