{"links":{"self":"https://arvasarchive.org/catalog.json?f%5Baccess_subjects%5D%5B%5D=Cocktails+--+History\u0026f%5Bnames%5D%5B%5D=United+States.+Bureau+of+Internal+Revenue","last":"https://arvasarchive.org/catalog.json?f%5Baccess_subjects%5D%5B%5D=Cocktails+--+History\u0026f%5Bnames%5D%5B%5D=United+States.+Bureau+of+Internal+Revenue\u0026page=1"},"meta":{"pages":{"current_page":1,"next_page":null,"prev_page":null,"total_pages":1,"limit_value":10,"offset_value":0,"total_count":3,"first_page?":true,"last_page?":true}},"data":[{"id":"viblbv_repositories_2_resources_4014","type":"collection","attributes":{"title":"J. A. Brown Account Book","creator":{"id":"https://arvasarchive.org/catalog/viblbv_repositories_2_resources_4014#creator","type":"document_value","attributes":{"value":"Brown, J. A. (Deputy tax collector, Martinsville, Va.)","label":"Creator"}},"abstract_or_scope":{"id":"https://arvasarchive.org/catalog/viblbv_repositories_2_resources_4014#abstract_or_scope","type":"document_value","attributes":{"value":"This collection contains an Internal Revenue collections account book kept by J. A. Brown of Martinsville, Virginia, from 1889-1892.","label":"Abstract Or Scope"}},"breadcrumbs":{"id":"https://arvasarchive.org/catalog/viblbv_repositories_2_resources_4014#breadcrumbs","type":"document_value","attributes":{"value":{"id":"viblbv_repositories_2_resources_4014","ead_ssi":"viblbv_repositories_2_resources_4014","_root_":"viblbv_repositories_2_resources_4014","_nest_parent_":"viblbv_repositories_2_resources_4014","ead_source_url_ssi":"data/oai/VT/repositories_2_resources_4014.xml","title_filing_ssi":"Brown, J. A., Account Book","title_ssm":["J. A. Brown Account Book"],"title_tesim":["J. A. Brown Account Book"],"unitdate_ssm":["1889-1892"],"unitdate_inclusive_ssm":["1889-1892"],"level_ssm":["collection"],"level_ssim":["Collection"],"unitid_ssm":["Ms.2022.072"],"text":["Ms.2022.072","J. A. Brown Account Book","Agriculture","Cocktails -- History","History of Food and Drink","Local/Regional History and Appalachian South","Ledgers (account books)","The collection is open for research.","J. A. Brown was the U. S. Internal Revenue's deputy tax collector for the 6th district around Martinsville, Virginia. ","J. A. Brown may be John A. Brown (1863-1893), who is buried in Oakwood Cemetery in Martinsville, Virginia.","External source:","\"John Andrew Brown, Jr.\", Findagrave.com,  https://www.findagrave.com/memorial/33595321/john-andrew-brown , accessed September 19, 2023.","The guide to the J. A. Brown Account Book by Special Collections and University Archives, Virginia Tech, is licensed under a CC0 ( https://creativecommons.org/share-your-work/public-domain/cc0/ ).","The processing, arrangement, and description of the J. A. Brown Account Book was completed in October 2022.","This collection contains an Internal Revenue collections account book kept by J. A. Brown from 1889-1892. Brown was the deputy tax collector for the 6th district around Martinsville, Virginia. The ledger records the sale of cigar, special tax, and beer stamps sold and includes the dates of sale and business name.","The copyright status of this collection is unknown. Copyright restrictions\nmay apply. Contact Special Collections and University Archives for\nassistance in determining the use of these materials. ","Reproduction or\ndigitization of materials for personal or research use can be requested using\nour reproduction/digitization form:  http://bit.ly/scuareproduction .","Reproduction or digitization of materials for publication or exhibit use can\nbe requested using our publication/exhibition form:\n 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.","This collection contains an Internal Revenue collections account book kept by J. A. Brown of Martinsville, Virginia, from 1889-1892.","Special Collections and University Archives, Virginia Tech","United States. Bureau of Internal Revenue","Brown, J. A. (Deputy tax collector, Martinsville, Va.)","The materials in the collection are in English."],"unitid_tesim":["Ms.2022.072"],"normalized_title_ssm":["J. A. Brown Account Book"],"collection_title_tesim":["J. A. Brown Account Book"],"collection_ssim":["J. A. Brown Account Book"],"repository_ssm":["Virginia Polytechnic Institute and State University"],"repository_ssim":["Virginia Polytechnic Institute and State University"],"creator_ssm":["Brown, J. A. (Deputy tax collector, Martinsville, Va.)"],"creator_ssim":["Brown, J. A. (Deputy tax collector, Martinsville, Va.)"],"creator_persname_ssim":["Brown, J. A. (Deputy tax collector, Martinsville, Va.)"],"creators_ssim":["Brown, J. A. (Deputy tax collector, Martinsville, Va.)"],"access_terms_ssm":["The copyright status of this collection is unknown. Copyright restrictions\nmay apply. Contact Special Collections and University Archives for\nassistance in determining the use of these materials. ","Reproduction or\ndigitization of materials for personal or research use can be requested using\nour reproduction/digitization form:  http://bit.ly/scuareproduction .","Reproduction or digitization of materials for publication or exhibit use can\nbe requested using our publication/exhibition form:\n 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."],"acqinfo_ssim":["This collection was purchased by Special Collections and University Archives in 2015."],"access_subjects_ssim":["Agriculture","Cocktails -- History","History of Food and Drink","Local/Regional History and Appalachian South","Ledgers (account books)"],"access_subjects_ssm":["Agriculture","Cocktails -- History","History of Food and Drink","Local/Regional History and Appalachian South","Ledgers (account books)"],"has_online_content_ssim":["false"],"extent_ssm":["0.6 Cubic Feet 1 box"],"extent_tesim":["0.6 Cubic Feet 1 box"],"genreform_ssim":["Ledgers (account books)"],"date_range_isim":[1889,1890,1891,1892],"accessrestrict_html_tesm":["\u003cp\u003eThe collection is open for research.\u003c/p\u003e"],"accessrestrict_heading_ssm":["Conditions Governing Access"],"accessrestrict_tesim":["The collection is open for research."],"bioghist_html_tesm":["\u003cp\u003eJ. 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Brown (1863-1893), who is buried in Oakwood Cemetery in Martinsville, Virginia.","External source:","\"John Andrew Brown, Jr.\", Findagrave.com,  https://www.findagrave.com/memorial/33595321/john-andrew-brown , accessed September 19, 2023."],"odd_html_tesm":["\u003cp\u003eThe guide to the J. A. Brown Account Book by Special Collections and University Archives, Virginia Tech, is licensed under a CC0 (\u003ca href=\"https://creativecommons.org/share-your-work/public-domain/cc0/\"\u003ehttps://creativecommons.org/share-your-work/public-domain/cc0/\u003c/a\u003e).\u003c/p\u003e"],"odd_heading_ssm":["Rights Statement for Archival Description"],"odd_tesim":["The guide to the J. A. Brown Account Book by Special Collections and University Archives, Virginia Tech, is licensed under a CC0 ( https://creativecommons.org/share-your-work/public-domain/cc0/ )."],"prefercite_html_tesm":["\u003cp\u003eResearchers wishing to cite this collection should include the following information: [identification of item], [box], [folder], J. A. Brown Account Book, 1889-1892, Ms2022-072, Special Collections and University Archives, Virginia Tech, Blacksburg, Va.\u003c/p\u003e"],"prefercite_tesim":["Researchers wishing to cite this collection should include the following information: [identification of item], [box], [folder], J. A. Brown Account Book, 1889-1892, Ms2022-072, Special Collections and University Archives, Virginia Tech, Blacksburg, Va."],"processinfo_html_tesm":["\u003cp\u003eThe processing, arrangement, and description of the J. A. Brown Account Book was completed in October 2022.\u003c/p\u003e"],"processinfo_heading_ssm":["Processing Information"],"processinfo_tesim":["The processing, arrangement, and description of the J. A. Brown Account Book was completed in October 2022."],"scopecontent_html_tesm":["\u003cp\u003eThis collection contains an Internal Revenue collections account book kept by J. A. Brown from 1889-1892. Brown was the deputy tax collector for the 6th district around Martinsville, Virginia. The ledger records the sale of cigar, special tax, and beer stamps sold and includes the dates of sale and business name.\u003c/p\u003e"],"scopecontent_heading_ssm":["Scope and Content"],"scopecontent_tesim":["This collection contains an Internal Revenue collections account book kept by J. A. Brown from 1889-1892. Brown was the deputy tax collector for the 6th district around Martinsville, Virginia. The ledger records the sale of cigar, special tax, and beer stamps sold and includes the dates of sale and business name."],"userestrict_html_tesm":["\u003cp\u003eThe copyright status of this collection is unknown. Copyright restrictions\nmay apply. Contact Special Collections and University Archives for\nassistance in determining the use of these materials. \u003c/p\u003e\n","\u003cp\u003eReproduction or\ndigitization of materials for personal or research use can be requested using\nour reproduction/digitization form: \u003ca href=\"http://bit.ly/scuareproduction\"\u003ehttp://bit.ly/scuareproduction\u003c/a\u003e.\u003c/p\u003e\n","\u003cp\u003eReproduction or digitization of materials for publication or exhibit use can\nbe requested using our publication/exhibition form:\n\u003ca href=\"http://bit.ly/scuareproduction\"\u003ehttp://bit.ly/scuapublication\u003c/a\u003e. 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.\u003c/p\u003e"],"userestrict_heading_ssm":["Conditions Governing Reproduction and Use"],"userestrict_tesim":["The copyright status of this collection is unknown. Copyright restrictions\nmay apply. Contact Special Collections and University Archives for\nassistance in determining the use of these materials. ","Reproduction or\ndigitization of materials for personal or research use can be requested using\nour reproduction/digitization form:  http://bit.ly/scuareproduction .","Reproduction or digitization of materials for publication or exhibit use can\nbe requested using our publication/exhibition form:\n 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."],"abstract_html_tesm":["\u003cabstract id=\"aspace_aeb31ad610a3d3ad3c1e73102d01e31d\" label=\"Abstract\"\u003eThis collection contains an Internal Revenue collections account book kept by J. A. Brown of Martinsville, Virginia, from 1889-1892.\u003c/abstract\u003e"],"abstract_tesim":["This collection contains an Internal Revenue collections account book kept by J. A. Brown of Martinsville, Virginia, from 1889-1892."],"names_coll_ssim":["United States. Bureau of Internal Revenue"],"names_ssim":["Special Collections and University Archives, Virginia Tech","United States. Bureau of Internal Revenue","Brown, J. A. (Deputy tax collector, Martinsville, Va.)"],"corpname_ssim":["Special Collections and University Archives, Virginia Tech","United States. Bureau of Internal Revenue"],"persname_ssim":["Brown, J. A. (Deputy tax collector, Martinsville, Va.)"],"language_ssim":["The materials in the collection are in English."],"total_component_count_is":1,"online_item_count_is":0,"component_level_isim":[0],"sort_isi":0,"timestamp":"2026-05-21T02:12:26.189Z","collection":{"numFound":1,"start":0,"numFoundExact":true,"docs":[{"id":"viblbv_repositories_2_resources_4014","ead_ssi":"viblbv_repositories_2_resources_4014","_root_":"viblbv_repositories_2_resources_4014","_nest_parent_":"viblbv_repositories_2_resources_4014","ead_source_url_ssi":"data/oai/VT/repositories_2_resources_4014.xml","title_filing_ssi":"Brown, J. A., Account Book","title_ssm":["J. A. Brown Account Book"],"title_tesim":["J. A. Brown Account Book"],"unitdate_ssm":["1889-1892"],"unitdate_inclusive_ssm":["1889-1892"],"level_ssm":["collection"],"level_ssim":["Collection"],"unitid_ssm":["Ms.2022.072"],"text":["Ms.2022.072","J. A. Brown Account Book","Agriculture","Cocktails -- History","History of Food and Drink","Local/Regional History and Appalachian South","Ledgers (account books)","The collection is open for research.","J. A. Brown was the U. S. Internal Revenue's deputy tax collector for the 6th district around Martinsville, Virginia. ","J. A. Brown may be John A. Brown (1863-1893), who is buried in Oakwood Cemetery in Martinsville, Virginia.","External source:","\"John Andrew Brown, Jr.\", Findagrave.com,  https://www.findagrave.com/memorial/33595321/john-andrew-brown , accessed September 19, 2023.","The guide to the J. A. Brown Account Book by Special Collections and University Archives, Virginia Tech, is licensed under a CC0 ( https://creativecommons.org/share-your-work/public-domain/cc0/ ).","The processing, arrangement, and description of the J. A. Brown Account Book was completed in October 2022.","This collection contains an Internal Revenue collections account book kept by J. A. Brown from 1889-1892. Brown was the deputy tax collector for the 6th district around Martinsville, Virginia. The ledger records the sale of cigar, special tax, and beer stamps sold and includes the dates of sale and business name.","The copyright status of this collection is unknown. Copyright restrictions\nmay apply. Contact Special Collections and University Archives for\nassistance in determining the use of these materials. ","Reproduction or\ndigitization of materials for personal or research use can be requested using\nour reproduction/digitization form:  http://bit.ly/scuareproduction .","Reproduction or digitization of materials for publication or exhibit use can\nbe requested using our publication/exhibition form:\n 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.","This collection contains an Internal Revenue collections account book kept by J. A. Brown of Martinsville, Virginia, from 1889-1892.","Special Collections and University Archives, Virginia Tech","United States. Bureau of Internal Revenue","Brown, J. A. (Deputy tax collector, Martinsville, Va.)","The materials in the collection are in English."],"unitid_tesim":["Ms.2022.072"],"normalized_title_ssm":["J. A. Brown Account Book"],"collection_title_tesim":["J. A. Brown Account Book"],"collection_ssim":["J. A. Brown Account Book"],"repository_ssm":["Virginia Polytechnic Institute and State University"],"repository_ssim":["Virginia Polytechnic Institute and State University"],"creator_ssm":["Brown, J. A. (Deputy tax collector, Martinsville, Va.)"],"creator_ssim":["Brown, J. A. (Deputy tax collector, Martinsville, Va.)"],"creator_persname_ssim":["Brown, J. A. (Deputy tax collector, Martinsville, Va.)"],"creators_ssim":["Brown, J. A. (Deputy tax collector, Martinsville, Va.)"],"access_terms_ssm":["The copyright status of this collection is unknown. Copyright restrictions\nmay apply. Contact Special Collections and University Archives for\nassistance in determining the use of these materials. ","Reproduction or\ndigitization of materials for personal or research use can be requested using\nour reproduction/digitization form:  http://bit.ly/scuareproduction .","Reproduction or digitization of materials for publication or exhibit use can\nbe requested using our publication/exhibition form:\n 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."],"acqinfo_ssim":["This collection was purchased by Special Collections and University Archives in 2015."],"access_subjects_ssim":["Agriculture","Cocktails -- History","History of Food and Drink","Local/Regional History and Appalachian South","Ledgers (account books)"],"access_subjects_ssm":["Agriculture","Cocktails -- History","History of Food and Drink","Local/Regional History and Appalachian South","Ledgers (account books)"],"has_online_content_ssim":["false"],"extent_ssm":["0.6 Cubic Feet 1 box"],"extent_tesim":["0.6 Cubic Feet 1 box"],"genreform_ssim":["Ledgers (account books)"],"date_range_isim":[1889,1890,1891,1892],"accessrestrict_html_tesm":["\u003cp\u003eThe collection is open for research.\u003c/p\u003e"],"accessrestrict_heading_ssm":["Conditions Governing Access"],"accessrestrict_tesim":["The collection is open for research."],"bioghist_html_tesm":["\u003cp\u003eJ. A. Brown was the U. S. Internal Revenue's deputy tax collector for the 6th district around Martinsville, Virginia. \u003c/p\u003e\n","\u003cp\u003eJ. A. Brown may be John A. Brown (1863-1893), who is buried in Oakwood Cemetery in Martinsville, Virginia.\u003c/p\u003e\n","\u003cp\u003eExternal source:\u003c/p\u003e\n","\u003cp\u003e\"John Andrew Brown, Jr.\", Findagrave.com, \u003ca target=\"_blank\" href=\"https://www.findagrave.com/memorial/33595321/john-andrew-brown\"\u003ehttps://www.findagrave.com/memorial/33595321/john-andrew-brown\u003c/a\u003e, accessed September 19, 2023.\u003c/p\u003e"],"bioghist_heading_ssm":["Biographical Note"],"bioghist_tesim":["J. A. Brown was the U. S. Internal Revenue's deputy tax collector for the 6th district around Martinsville, Virginia. ","J. A. Brown may be John A. Brown (1863-1893), who is buried in Oakwood Cemetery in Martinsville, Virginia.","External source:","\"John Andrew Brown, Jr.\", Findagrave.com,  https://www.findagrave.com/memorial/33595321/john-andrew-brown , accessed September 19, 2023."],"odd_html_tesm":["\u003cp\u003eThe guide to the J. A. Brown Account Book by Special Collections and University Archives, Virginia Tech, is licensed under a CC0 (\u003ca href=\"https://creativecommons.org/share-your-work/public-domain/cc0/\"\u003ehttps://creativecommons.org/share-your-work/public-domain/cc0/\u003c/a\u003e).\u003c/p\u003e"],"odd_heading_ssm":["Rights Statement for Archival Description"],"odd_tesim":["The guide to the J. A. Brown Account Book by Special Collections and University Archives, Virginia Tech, is licensed under a CC0 ( https://creativecommons.org/share-your-work/public-domain/cc0/ )."],"prefercite_html_tesm":["\u003cp\u003eResearchers wishing to cite this collection should include the following information: [identification of item], [box], [folder], J. A. Brown Account Book, 1889-1892, Ms2022-072, Special Collections and University Archives, Virginia Tech, Blacksburg, Va.\u003c/p\u003e"],"prefercite_tesim":["Researchers wishing to cite this collection should include the following information: [identification of item], [box], [folder], J. A. Brown Account Book, 1889-1892, Ms2022-072, Special Collections and University Archives, Virginia Tech, Blacksburg, Va."],"processinfo_html_tesm":["\u003cp\u003eThe processing, arrangement, and description of the J. A. Brown Account Book was completed in October 2022.\u003c/p\u003e"],"processinfo_heading_ssm":["Processing Information"],"processinfo_tesim":["The processing, arrangement, and description of the J. A. Brown Account Book was completed in October 2022."],"scopecontent_html_tesm":["\u003cp\u003eThis collection contains an Internal Revenue collections account book kept by J. A. Brown from 1889-1892. Brown was the deputy tax collector for the 6th district around Martinsville, Virginia. The ledger records the sale of cigar, special tax, and beer stamps sold and includes the dates of sale and business name.\u003c/p\u003e"],"scopecontent_heading_ssm":["Scope and Content"],"scopecontent_tesim":["This collection contains an Internal Revenue collections account book kept by J. A. Brown from 1889-1892. Brown was the deputy tax collector for the 6th district around Martinsville, Virginia. The ledger records the sale of cigar, special tax, and beer stamps sold and includes the dates of sale and business name."],"userestrict_html_tesm":["\u003cp\u003eThe copyright status of this collection is unknown. Copyright restrictions\nmay apply. Contact Special Collections and University Archives for\nassistance in determining the use of these materials. \u003c/p\u003e\n","\u003cp\u003eReproduction or\ndigitization of materials for personal or research use can be requested using\nour reproduction/digitization form: \u003ca href=\"http://bit.ly/scuareproduction\"\u003ehttp://bit.ly/scuareproduction\u003c/a\u003e.\u003c/p\u003e\n","\u003cp\u003eReproduction or digitization of materials for publication or exhibit use can\nbe requested using our publication/exhibition form:\n\u003ca href=\"http://bit.ly/scuareproduction\"\u003ehttp://bit.ly/scuapublication\u003c/a\u003e. 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.\u003c/p\u003e"],"userestrict_heading_ssm":["Conditions Governing Reproduction and Use"],"userestrict_tesim":["The copyright status of this collection is unknown. Copyright restrictions\nmay apply. Contact Special Collections and University Archives for\nassistance in determining the use of these materials. ","Reproduction or\ndigitization of materials for personal or research use can be requested using\nour reproduction/digitization form:  http://bit.ly/scuareproduction .","Reproduction or digitization of materials for publication or exhibit use can\nbe requested using our publication/exhibition form:\n 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."],"abstract_html_tesm":["\u003cabstract id=\"aspace_aeb31ad610a3d3ad3c1e73102d01e31d\" label=\"Abstract\"\u003eThis collection contains an Internal Revenue collections account book kept by J. A. Brown of Martinsville, Virginia, from 1889-1892.\u003c/abstract\u003e"],"abstract_tesim":["This collection contains an Internal Revenue collections account book kept by J. A. Brown of Martinsville, Virginia, from 1889-1892."],"names_coll_ssim":["United States. Bureau of Internal Revenue"],"names_ssim":["Special Collections and University Archives, Virginia Tech","United States. Bureau of Internal Revenue","Brown, J. A. (Deputy tax collector, Martinsville, Va.)"],"corpname_ssim":["Special Collections and University Archives, Virginia Tech","United States. Bureau of Internal Revenue"],"persname_ssim":["Brown, J. A. (Deputy tax collector, Martinsville, Va.)"],"language_ssim":["The materials in the collection are in English."],"total_component_count_is":1,"online_item_count_is":0,"component_level_isim":[0],"sort_isi":0,"timestamp":"2026-05-21T02:12:26.189Z"}]}},"label":"Breadcrumbs"}}},"links":{"self":"https://arvasarchive.org/catalog/viblbv_repositories_2_resources_4014"}},{"id":"viblbv_repositories_2_resources_2416","type":"collection","attributes":{"title":"United States Bureau of Internal Revenue Distillery Forms","creator":{"id":"https://arvasarchive.org/catalog/viblbv_repositories_2_resources_2416#creator","type":"document_value","attributes":{"value":"United States. Bureau of Internal Revenue","label":"Creator"}},"abstract_or_scope":{"id":"https://arvasarchive.org/catalog/viblbv_repositories_2_resources_2416#abstract_or_scope","type":"document_value","attributes":{"value":"The colletion contains a set of forms used by the United States Bureau of Internal Revenue in the regulation of distilled spirits.","label":"Abstract Or Scope"}},"breadcrumbs":{"id":"https://arvasarchive.org/catalog/viblbv_repositories_2_resources_2416#breadcrumbs","type":"document_value","attributes":{"value":{"id":"viblbv_repositories_2_resources_2416","ead_ssi":"viblbv_repositories_2_resources_2416","_root_":"viblbv_repositories_2_resources_2416","_nest_parent_":"viblbv_repositories_2_resources_2416","ead_source_url_ssi":"data/oai/VT/repositories_2_resources_2416.xml","title_filing_ssi":"United States Bureau of Internal Revenue Distillery Forms","title_ssm":["United States Bureau of Internal Revenue Distillery Forms"],"title_tesim":["United States Bureau of Internal Revenue Distillery Forms"],"unitdate_ssm":["1902-1913"],"unitdate_inclusive_ssm":["1902-1913"],"level_ssm":["collection"],"level_ssim":["Collection"],"unitid_ssm":["Ms.2008.095"],"text":["Ms.2008.095","United States Bureau of Internal Revenue Distillery Forms","Cocktails -- History","Cocktail History Collection","History of Food and Drink","The collection is open for research.","The collection is arranged chronologically according to the date on which each form was created.","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.","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/ ).","The processing, arrangement, and description of the United States Bureau of Internal Revenue Distillery Forms commenced and was completed in December 2008.","See the  United States Internal Revenue Special Tax Stamps, Ms2015-061 , also at Virginia Tech Special Collections and University Archives.","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","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.","The colletion contains a set of forms used by the United States Bureau of Internal Revenue in the regulation of distilled spirits.","Special Collections and University Archives, Virginia Tech","United States. Bureau of Internal Revenue","The materials in the collection are in English."],"unitid_tesim":["Ms.2008.095"],"normalized_title_ssm":["United States Bureau of Internal Revenue Distillery Forms"],"collection_title_tesim":["United States Bureau of Internal Revenue Distillery Forms"],"collection_ssim":["United States Bureau of Internal Revenue Distillery Forms"],"repository_ssm":["Virginia Polytechnic Institute and State University"],"repository_ssim":["Virginia Polytechnic Institute and State University"],"creator_ssm":["United States. Bureau of Internal Revenue"],"creator_ssim":["United States. Bureau of Internal Revenue"],"creator_corpname_ssim":["United States. Bureau of Internal Revenue"],"creators_ssim":["United States. Bureau of Internal Revenue"],"access_terms_ssm":["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."],"acqinfo_ssim":["The United States Bureau of Internal Revenue Distillery Forms were purchased by Special Collections in 2008."],"access_subjects_ssim":["Cocktails -- History","Cocktail History Collection","History of Food and Drink"],"access_subjects_ssm":["Cocktails -- History","Cocktail History Collection","History of Food and Drink"],"has_online_content_ssim":["false"],"extent_ssm":["0.1 Cubic Feet 1 folder"],"extent_tesim":["0.1 Cubic Feet 1 folder"],"date_range_isim":[1902,1903,1904,1905,1906,1907,1908,1909,1910,1911,1912,1913],"accessrestrict_html_tesm":["\u003cp\u003eThe collection is open for research.\u003c/p\u003e"],"accessrestrict_heading_ssm":["Conditions Governing Access"],"accessrestrict_tesim":["The collection is open for research."],"arrangement_html_tesm":["\u003cp\u003eThe collection is arranged chronologically according to the date on which each form was created.\u003c/p\u003e"],"arrangement_heading_ssm":["Arrangement"],"arrangement_tesim":["The collection is arranged chronologically according to the date on which each form was created."],"bioghist_html_tesm":["\u003cp\u003eThe 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.\u003c/p\u003e"],"bioghist_heading_ssm":["Administrative History"],"bioghist_tesim":["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."],"odd_html_tesm":["\u003cp\u003eThe guide to the United States Bureau of Internal Revenue Distillery Forms by Special Collections and University Archives, Virginia Tech, is licensed under a CC0 (\u003ca href=\"https://creativecommons.org/share-your-work/public-domain/cc0/\"\u003ehttps://creativecommons.org/share-your-work/public-domain/cc0/\u003c/a\u003e).\u003c/p\u003e"],"odd_heading_ssm":["Rights Statement for Archival Description"],"odd_tesim":["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/ )."],"prefercite_html_tesm":["\u003cp\u003eResearchers 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.\u003c/p\u003e"],"prefercite_tesim":["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."],"processinfo_html_tesm":["\u003cp\u003eThe processing, arrangement, and description of the United States Bureau of Internal Revenue Distillery Forms commenced and was completed in December 2008.\u003c/p\u003e"],"processinfo_heading_ssm":["Processing Information"],"processinfo_tesim":["The processing, arrangement, and description of the United States Bureau of Internal Revenue Distillery Forms commenced and was completed in December 2008."],"relatedmaterial_html_tesm":["\u003cp\u003eSee the \u003ca target=\"_blank\" href=\"https://ead.lib.virginia.edu/vivaxtf/view?docId=oai/lib.vt.edu/repositories/2/resources/3011.oai_ead.xml\"\u003eUnited States Internal Revenue Special Tax Stamps, Ms2015-061\u003c/a\u003e, also at Virginia Tech Special Collections and University Archives.\u003c/p\u003e"],"relatedmaterial_heading_ssm":["Related Archival Materials"],"relatedmaterial_tesim":["See the  United States Internal Revenue Special Tax Stamps, Ms2015-061 , also at Virginia Tech Special Collections and University Archives."],"scopecontent_html_tesm":["\u003cp\u003eThis 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: \u003clist type=\"simple\"\u003e\u003citem\u003eReturn of Gaugers' Manuals, Hydrometers, Locks, Seals, Weighing Beams and Appliances\u003c/item\u003e\u003citem\u003eDistiller's Record of Filling and Refilling of Fermenters\u003c/item\u003e\u003citem\u003ePersonal Services [voucher for services rendered as informer, posseman or special employee]\u003c/item\u003e\u003citem\u003eReturn of Special-Tax Payer\u003c/item\u003e\u003citem\u003eReport Showing Condition of Fruit Distillery\u003c/item\u003e\u003citem\u003eReport of Distilled Spirits In Possession of Dealers\u003c/item\u003e\u003c/list\u003e\u003c/p\u003e"],"scopecontent_heading_ssm":["Scope and Content"],"scopecontent_tesim":["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"],"userestrict_html_tesm":["\u003cp\u003eThe 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. \u003c/p\u003e\n","\u003cp\u003eReproduction or digitization of materials for personal or research use can be requested using our reproduction/digitization form: \u003ca href=\"http://bit.ly/scuareproduction\"\u003ehttp://bit.ly/scuareproduction\u003c/a\u003e. Reproduction or digitization of materials for publication or exhibit use can be requested using our publication/exhibition form: \u003ca href=\"http://bit.ly/scuapublication\"\u003ehttp://bit.ly/scuapublication\u003c/a\u003e. 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.\u003c/p\u003e"],"userestrict_heading_ssm":["Conditions Governing Reproduction and Use"],"userestrict_tesim":["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."],"abstract_html_tesm":["\u003cabstract id=\"aspace_6f56d26c055c880621c225454f073e32\" label=\"Abstract\"\u003eThe colletion contains a set of forms used by the United States Bureau of Internal Revenue in the regulation of distilled spirits.\u003c/abstract\u003e"],"abstract_tesim":["The colletion contains a set of forms used by the United States Bureau of Internal Revenue in the regulation of distilled spirits."],"names_ssim":["Special Collections and University Archives, Virginia Tech","United States. Bureau of Internal Revenue"],"corpname_ssim":["Special Collections and University Archives, Virginia Tech","United States. Bureau of Internal Revenue"],"language_ssim":["The materials in the collection are in English."],"descrules_ssm":["Describing Archives: A Content Standard"],"total_component_count_is":1,"online_item_count_is":0,"component_level_isim":[0],"sort_isi":0,"timestamp":"2026-05-21T02:18:51.534Z","collection":{"numFound":1,"start":0,"numFoundExact":true,"docs":[{"id":"viblbv_repositories_2_resources_2416","ead_ssi":"viblbv_repositories_2_resources_2416","_root_":"viblbv_repositories_2_resources_2416","_nest_parent_":"viblbv_repositories_2_resources_2416","ead_source_url_ssi":"data/oai/VT/repositories_2_resources_2416.xml","title_filing_ssi":"United States Bureau of Internal Revenue Distillery Forms","title_ssm":["United States Bureau of Internal Revenue Distillery Forms"],"title_tesim":["United States Bureau of Internal Revenue Distillery Forms"],"unitdate_ssm":["1902-1913"],"unitdate_inclusive_ssm":["1902-1913"],"level_ssm":["collection"],"level_ssim":["Collection"],"unitid_ssm":["Ms.2008.095"],"text":["Ms.2008.095","United States Bureau of Internal Revenue Distillery Forms","Cocktails -- History","Cocktail History Collection","History of Food and Drink","The collection is open for research.","The collection is arranged chronologically according to the date on which each form was created.","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.","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/ ).","The processing, arrangement, and description of the United States Bureau of Internal Revenue Distillery Forms commenced and was completed in December 2008.","See the  United States Internal Revenue Special Tax Stamps, Ms2015-061 , also at Virginia Tech Special Collections and University Archives.","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","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.","The colletion contains a set of forms used by the United States Bureau of Internal Revenue in the regulation of distilled spirits.","Special Collections and University Archives, Virginia Tech","United States. Bureau of Internal Revenue","The materials in the collection are in English."],"unitid_tesim":["Ms.2008.095"],"normalized_title_ssm":["United States Bureau of Internal Revenue Distillery Forms"],"collection_title_tesim":["United States Bureau of Internal Revenue Distillery Forms"],"collection_ssim":["United States Bureau of Internal Revenue Distillery Forms"],"repository_ssm":["Virginia Polytechnic Institute and State University"],"repository_ssim":["Virginia Polytechnic Institute and State University"],"creator_ssm":["United States. Bureau of Internal Revenue"],"creator_ssim":["United States. Bureau of Internal Revenue"],"creator_corpname_ssim":["United States. Bureau of Internal Revenue"],"creators_ssim":["United States. Bureau of Internal Revenue"],"access_terms_ssm":["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."],"acqinfo_ssim":["The United States Bureau of Internal Revenue Distillery Forms were purchased by Special Collections in 2008."],"access_subjects_ssim":["Cocktails -- History","Cocktail History Collection","History of Food and Drink"],"access_subjects_ssm":["Cocktails -- History","Cocktail History Collection","History of Food and Drink"],"has_online_content_ssim":["false"],"extent_ssm":["0.1 Cubic Feet 1 folder"],"extent_tesim":["0.1 Cubic Feet 1 folder"],"date_range_isim":[1902,1903,1904,1905,1906,1907,1908,1909,1910,1911,1912,1913],"accessrestrict_html_tesm":["\u003cp\u003eThe collection is open for research.\u003c/p\u003e"],"accessrestrict_heading_ssm":["Conditions Governing Access"],"accessrestrict_tesim":["The collection is open for research."],"arrangement_html_tesm":["\u003cp\u003eThe collection is arranged chronologically according to the date on which each form was created.\u003c/p\u003e"],"arrangement_heading_ssm":["Arrangement"],"arrangement_tesim":["The collection is arranged chronologically according to the date on which each form was created."],"bioghist_html_tesm":["\u003cp\u003eThe 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.\u003c/p\u003e"],"bioghist_heading_ssm":["Administrative History"],"bioghist_tesim":["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."],"odd_html_tesm":["\u003cp\u003eThe guide to the United States Bureau of Internal Revenue Distillery Forms by Special Collections and University Archives, Virginia Tech, is licensed under a CC0 (\u003ca href=\"https://creativecommons.org/share-your-work/public-domain/cc0/\"\u003ehttps://creativecommons.org/share-your-work/public-domain/cc0/\u003c/a\u003e).\u003c/p\u003e"],"odd_heading_ssm":["Rights Statement for Archival Description"],"odd_tesim":["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/ )."],"prefercite_html_tesm":["\u003cp\u003eResearchers 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.\u003c/p\u003e"],"prefercite_tesim":["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."],"processinfo_html_tesm":["\u003cp\u003eThe processing, arrangement, and description of the United States Bureau of Internal Revenue Distillery Forms commenced and was completed in December 2008.\u003c/p\u003e"],"processinfo_heading_ssm":["Processing Information"],"processinfo_tesim":["The processing, arrangement, and description of the United States Bureau of Internal Revenue Distillery Forms commenced and was completed in December 2008."],"relatedmaterial_html_tesm":["\u003cp\u003eSee the \u003ca target=\"_blank\" href=\"https://ead.lib.virginia.edu/vivaxtf/view?docId=oai/lib.vt.edu/repositories/2/resources/3011.oai_ead.xml\"\u003eUnited States Internal Revenue Special Tax Stamps, Ms2015-061\u003c/a\u003e, also at Virginia Tech Special Collections and University Archives.\u003c/p\u003e"],"relatedmaterial_heading_ssm":["Related Archival Materials"],"relatedmaterial_tesim":["See the  United States Internal Revenue Special Tax Stamps, Ms2015-061 , also at Virginia Tech Special Collections and University Archives."],"scopecontent_html_tesm":["\u003cp\u003eThis 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: \u003clist type=\"simple\"\u003e\u003citem\u003eReturn of Gaugers' Manuals, Hydrometers, Locks, Seals, Weighing Beams and Appliances\u003c/item\u003e\u003citem\u003eDistiller's Record of Filling and Refilling of Fermenters\u003c/item\u003e\u003citem\u003ePersonal Services [voucher for services rendered as informer, posseman or special employee]\u003c/item\u003e\u003citem\u003eReturn of Special-Tax Payer\u003c/item\u003e\u003citem\u003eReport Showing Condition of Fruit Distillery\u003c/item\u003e\u003citem\u003eReport of Distilled Spirits In Possession of Dealers\u003c/item\u003e\u003c/list\u003e\u003c/p\u003e"],"scopecontent_heading_ssm":["Scope and Content"],"scopecontent_tesim":["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"],"userestrict_html_tesm":["\u003cp\u003eThe 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. \u003c/p\u003e\n","\u003cp\u003eReproduction or digitization of materials for personal or research use can be requested using our reproduction/digitization form: \u003ca href=\"http://bit.ly/scuareproduction\"\u003ehttp://bit.ly/scuareproduction\u003c/a\u003e. Reproduction or digitization of materials for publication or exhibit use can be requested using our publication/exhibition form: \u003ca href=\"http://bit.ly/scuapublication\"\u003ehttp://bit.ly/scuapublication\u003c/a\u003e. 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.\u003c/p\u003e"],"userestrict_heading_ssm":["Conditions Governing Reproduction and Use"],"userestrict_tesim":["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."],"abstract_html_tesm":["\u003cabstract id=\"aspace_6f56d26c055c880621c225454f073e32\" label=\"Abstract\"\u003eThe colletion contains a set of forms used by the United States Bureau of Internal Revenue in the regulation of distilled spirits.\u003c/abstract\u003e"],"abstract_tesim":["The colletion contains a set of forms used by the United States Bureau of Internal Revenue in the regulation of distilled spirits."],"names_ssim":["Special Collections and University Archives, Virginia Tech","United States. Bureau of Internal Revenue"],"corpname_ssim":["Special Collections and University Archives, Virginia Tech","United States. Bureau of Internal Revenue"],"language_ssim":["The materials in the collection are in English."],"descrules_ssm":["Describing Archives: A Content Standard"],"total_component_count_is":1,"online_item_count_is":0,"component_level_isim":[0],"sort_isi":0,"timestamp":"2026-05-21T02:18:51.534Z"}]}},"label":"Breadcrumbs"}}},"links":{"self":"https://arvasarchive.org/catalog/viblbv_repositories_2_resources_2416"}},{"id":"viblbv_repositories_2_resources_3011","type":"collection","attributes":{"title":"United States Internal Revenue Special Tax Stamps,","creator":{"id":"https://arvasarchive.org/catalog/viblbv_repositories_2_resources_3011#creator","type":"document_value","attributes":{"value":"United States. Bureau of Internal Revenue","label":"Creator"}},"abstract_or_scope":{"id":"https://arvasarchive.org/catalog/viblbv_repositories_2_resources_3011#abstract_or_scope","type":"document_value","attributes":{"value":"This collection includes a United States Internal Revenue Retail Liquor Dealer Stamp for Special Tax for the year 1876.","label":"Abstract Or Scope"}},"breadcrumbs":{"id":"https://arvasarchive.org/catalog/viblbv_repositories_2_resources_3011#breadcrumbs","type":"document_value","attributes":{"value":{"id":"viblbv_repositories_2_resources_3011","ead_ssi":"viblbv_repositories_2_resources_3011","_root_":"viblbv_repositories_2_resources_3011","_nest_parent_":"viblbv_repositories_2_resources_3011","ead_source_url_ssi":"data/oai/VT/repositories_2_resources_3011.xml","title_filing_ssi":"United States Internal Revenue Special Tax Stamps","title_ssm":["United States Internal Revenue Special Tax Stamps,"],"title_tesim":["United States Internal Revenue Special Tax Stamps,"],"unitdate_ssm":["1876"],"unitdate_inclusive_ssm":["1876"],"level_ssm":["collection"],"level_ssim":["Collection"],"unitid_ssm":["Ms.2015.061"],"text":["Ms.2015.061","United States Internal Revenue Special Tax Stamps,","Cocktail History Collection","History of Food and Drink","Cocktails -- History","Collection is open for research.","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.","The processing, arrangement, and description of the United States Internal Revenue Special Tax Stamps was completed in December 2015.","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.","Permission to publish material from United States Internal Revenue Special Tax Stamps must be obtained from Special Collections, Virginia Tech.","This collection includes a United States Internal Revenue Retail Liquor Dealer Stamp for Special Tax for the year 1876.","Special Collections and University Archives, Virginia Tech","United States. Bureau of Internal Revenue","English \n.    "],"unitid_tesim":["Ms.2015.061"],"normalized_title_ssm":["United States Internal Revenue Special Tax Stamps,"],"collection_title_tesim":["United States Internal Revenue Special Tax Stamps,"],"collection_ssim":["United States Internal Revenue Special Tax Stamps,"],"repository_ssm":["Virginia Polytechnic Institute and State University"],"repository_ssim":["Virginia Polytechnic Institute and State University"],"creator_ssm":["United States. 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