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United States Bureau of Internal Revenue Distillery Forms

 Collection
Identifier: Ms-2008-095

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
  • Dates

    • 1902 - 1913

    Creator

    Language of Materials

    The materials in the collection are in English.

    Conditions Governing Access

    The collection is open for research.

    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.

    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.

    Extent

    0.1 Cubic Feet (1 folder)

    Abstract

    The colletion contains a set of forms used by the United States Bureau of Internal Revenue in the regulation of distilled spirits.

    Arrangement

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

    Source of Acquisition

    The United States Bureau of Internal Revenue Distillery Forms were purchased by Special Collections in 2008.

    Related Archival Materials

    See the United States Internal Revenue Special Tax Stamps, Ms2015-061, also at Virginia Tech Special Collections and University Archives.

    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/).

    Processing Information

    The processing, arrangement, and description of the United States Bureau of Internal Revenue Distillery Forms commenced and was completed in December 2008.

    Title
    United States Bureau of Internal Revenue Distillery Forms, 1902-1913
    Status
    Completed
    Author
    John M. Jackson, Archivist
    Date
    2008 (CC0 1.0)
    Description rules
    Describing Archives: A Content Standard
    Language of description
    English
    Script of description
    Latin

    Repository Details

    Part of the Special Collections and University Archives, Virginia Tech Repository

    Contact:
    Special Collections and University Archives, University Libraries (0434)
    560 Drillfield Drive
    Newman Library, Virginia Tech
    Blacksburg Virginia 24061 US
    540-231-6308