To raise money, Lincoln’s war time congress taxed a range of items including newspapers, matches, perfume, photographs, medicine, narcotics, canned food, beer, wine, liquor, tobacco and cigars.Unlike manufacturers of most products, the nation’s 1,000 cigar factories were more often than not very small, no more than three workers, with a relatively small output, located in small towns and rural areas hard to find or reach by tax officials.As a result evasion of the 1862 law was widespread and an ongoing battle between cigar makers and tax officials began.As a result, in 1863, cigars became one of the first products for which paper revenue stamps were issued to indicate goods upon which taxes had been paid.
The more expensive the retail price of the cigar, the higher the tax.
- was bottled in a wide variety of bottle shapes and sizes ranging from small flasks that held a few ounces to demijohns and carboys that held gallons.
As with virtually all of the bottle type categories to follow, liquor bottle diversity is staggeringly complex in depth and variety.
(4) Retail permittee - The holder of a mixed beverage permit, a private club registration permit, or private club exemption certificate permit.
(b) The holder of a local distributor's permit shall keep any record required by any rule of the commission or by the Alcoholic Beverage Code for a period of two years on his licensed premises and shall make any such record available to a representative of the commission upon request within a reasonable time.