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.
 | $5.00 License Issued 1794-1802 RM400 |
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 | $15.00 License Issued 1814-1817 RM453 |
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 | $25.00 License Issued 1814-1817 RM457 |
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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%).
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.