Alcohol Tax History: From Prohibition to Legalization

When Prohibition of alcohol was repealed in 1933, government studied how to tax it.  The Treasury Department commissioned a study, Report to the Secretary of the Treasury of Recommendations of Informal Interdepartmental Committee Relative to Taxation and Control of Alcoholic Beverages.  Congressional study included extensive hearings, with input from a wide range of interests.  Tax on Intoxicating Liquor, Hearings Before the Committee on Ways and Means, House of Representatives and the Committee on Finance, United States Senate, 73d Congress, Interim, 1st and 2d Sessions.

Those materials were mighty helpful in writing my first article on marijuana taxation.  They are in the public domain in hard copy, but in electronic form they are available only behind pay walls.  I’m looking for a student or anyone to go to a research library, check out a hard copy, and create an electronic file of those materials — 417 pages of them — to post here.  I’m willing to pay 10 cents a page.  Any takers?

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Author: patoglesby

From 1982 to 1990, I worked in tax policy for Committees of the United States Congress. In recent years, I was Adjunct Lecturer at UNC-Chapel Hill's Business School and then Adjunct Professor at its Law School.

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