Skip to main content

www.dalessandris.net

Home
Cross Border Mail
Private Die Essays
Embossed Revenues
Massachusetts Colonial
New York Colonial
Stamp Act Revenues
First Federal Issue
- Connecticut
- Delaware
- Georgia
- Kentucky
- Maryland
- Massachusetts
- North Carolina
- New Hampshire
- New Jersey
- New York
- Pennsylvania
- Rhode Island
- South Carolina
- Tennessee
- Vermont
- Virginia
Second Federal Issue
Third Federal Issue
Virginia State Revenues
Maryland State (1818-19)
Maryland State (1845-56)
Liquor Licenses
Customs House Seals
L&K Revenues
L&K Postal History
Washington County
Frosinone Postal History
AQ Lettersheets
Woodworking
Contact Us
Site Map
Embossed Revenue Liquor Licenses
 
Pursuant to the Act of June 5, 1794, the United States required a $5 license to sell wines in quantities less than 30 gallons and foreign distilled spirits of less than 20 gallons if the beverages were carried away from the point of sale (taverns were not taxed).  If a retailer sold both wine and spirits, two licenses were required.  The tax was in effect from September 30, 1784 through June 30, 1802. 
Pursuant to the Act of August 2, 1813, a new tax effective January 1, 1814 through December 31, 1817, was implemented with rates of $10, $12, $15, $20, and $25.  The rates were based upon whether the license permitted the sale of wines, domestic spirits, imported spirits, or other merchandise, and whether the licence was to permit sale in a city, town, or villiage, or in the country.  Pursuant to the Act of December 23, 1814, effective February 1, 1815, the rates were increased by 50% to $15, $18, $22.50, $30, and $37.50.
In addition, pursuant to the Act of July 24, 1813, the Government implemented a tax on working a still.  The tax was effective January 1, 1814 through December 31, 1817.  The tax rate was assessed on each gallon of capacity for the still, with the rates varying based on the duration of the license.   
 
 

$5.00 License

Issued 1794-1802

RM400

  

$15.00 License

Issued 1814-1817

RM453

   
   
   

$22.50 License

Issued 1814-1817

RM456

  

$25.00 License

Issued 1815-1817

RM457

   
 

 4½¢ Per Gallon License to Work a Still 1814-1817

RM466b

   
108¢ Per Gallon License to Work a Still 1814-1817

RM488a

 
Norwich, Connecticut, October 1, 1797 license to sell foreign distilled spirits, with embossed $5.00 license sell liquor (RM400) and Connecticut Supervisor's seal (RM509). 
Farmers Village, Mecklenburg County, Virginia, April 15, 1817, license to sell merchandise, including wines and spirits for one year.  Taxed $15 (RM453) as a license to sell wine and spirits in the country, with a manuscript notation on back noting that $30 had been paid.  However, the correct rate would appear to have been $22.50 ($15 plus 50%) to conform to the rates effective February 1, 1815.  If Farmers Village were considered to be a "city, town or village" pursuant to the Act, the correct rate would have been $37.50 ($25 plus 50%). 
Burrillville, Rhode Island, July 15, 1816, license to sell merchandise, including wines and spirits for one year.  Taxed $22.50 (RM456) as a license to sell wine and spirits in the country, 
 
New York, New York, December 31, 1813, license to sell merchandise, including wine and spirits for one year.  Taxed $25 (RM457) as a licence to sell wine, and spirits in a city. 
Hartford, Connecticut, October 22, 1817, license to work a still for one week, commencing October 16, 1817.  Taxed 4½¢ (RM466b).  Manuscript writing strengthened.  In this case, the still had a capacity of 71 gallons, so the total tax was  $3.19½ (71 gallons * 4½¢ per gallon).
Staunton, Virginia, November 26, 1814, license to work a still for one year, commencing December 5, 1814.  Taxed 108¢ (RM488a).  In this case, the still had a capacity of 115 gallons, so the total tax was  $124.20 (115 gallons * 108¢ per gallon).
 
 
ValorConseil