1878 IRS United States Distillery Warehouse Stamp Cut Cancelled

1878 IRS United States Distillery Warehouse Stamp

Almost UnCirculated - Ungraded

Own a piece of American history with this 1878 United States Distillery Warehouse Stamp. This note is a rare and valuable relic from the bygone era, offering a glimpse into a tumultuous period in the nation's history. They were used to pay taxes on distilled spirits.

Key Features:

• Year: 1878
• Type: Documents
• State: United States
• Grade: Ungraded
• Country/Region of Manufacture: United States
• Modified Item: No
• Certification: Uncertified

·         History

The Civil War Tax Act of 1862 required businesses with annual gross receipts over $1,000 to pay taxes with Special Tax stamps. The Bureau of Engraving and Printing printed these large stamps in booklets of 10 from 1873 to 1885. 

·         Appearance

The stamps had three parts: the stub, the coupons, and the stamp itself. The stamps were printed on different colored paper each year. 

·         Purpose

The stamps were evidence that taxes had been paid. 

·         Use

The stamps were glued over the cork of a bottle and served as a seal. The stamp indicated the season and year the whiskey was made, bottled, and entered the bonded warehouse. It also included the distillery's DSP number. 

·         Prohibition

Prohibition changed the laws, requiring all spirits to be sold by the bottle. The government created a red strip tax stamp for unbonded spirits, while bonded whiskey continued to use the green tax stamp.