United States Internal Revenue Special Tax Stamps,
Scope and Content
This collection includes a United States Internal Revenue Retail Liquor Dealer Stamp for Special Tax for the year 1876. The stamp is a remainder and has been punch-cancelled since it was not used to document taxes paid during its imprint year.
Dates
- 1876 - 1876
Creator
- United States. Bureau of Internal Revenue (Organization)
Access Restrictions
Collection is open for research.
Use Restrictions
Permission to publish material from United States Internal Revenue Special Tax Stamps must be obtained from Special Collections, Virginia Tech.
Historical Note
The United States Internal Revenue Service (IRS) started in 1862 when President Abraham Lincoln created the position of Commissioner of Internal Revenue to help raise money to fund the American Civil War. Initially, the IRS collected income taxes, however, taxing income was unpopular and from 1868 to 1913 most taxes collected were "sin taxes" collected on vices such as alcohol and tobacco. To show that the appropriate tax had been paid, stamps were purchased and either affixed to the taxed goods or displayed in the taxed place of business. The stamps were pre-printed with a specific year. Any unused stamps were punch-cancelled by having triangular holes punched in them. These punch-cancelled stamps are referred to as "remainders" by collectors.
Extent
0.1 Cubic Feet (1 folder)
Language of Materials
English
Abstract
This collection includes a United States Internal Revenue Retail Liquor Dealer Stamp for Special Tax for the year 1876.
Acquisition Information
The United States Internal Revenue Special Tax Stamps were purchased by Special Collections in October 2015.
Processing Information
The processing, arrangement, and description of the United States Internal Revenue Special Tax Stamps was completed in December 2015.
- Title
- United States Internal Revenue Special Tax Stamps, 1876
- Status
- Completed
- Author
- Anthony Wright de Hernandez, Librarian
- Date
- © 2015 Virginia Tech. All rights reserved.
- Language of description
- Undetermined
- Script of description
- Code for undetermined script
- Language of description note
- English
Repository Details
Part of the Special Collections and University Archives, Virginia Tech Repository
Special Collections and University Archives, University Libraries (0434)
560 Drillfield Drive
Newman Library, Virginia Tech
Blacksburg Virginia 24061 US
540-231-6308
specref@vt.edu