Beautifully engraved unissued certificate from the Internal Revenue for Tobacco Tax. This certificate was a business license for being a Manufacturer of Tobacco, Dealer in Leaf Tobacco, Peddler 2nd Class, and Dealer in Manufacturered Tobacco. This item has an ornate border with a vignette of a woman sitting with an eagle in the background next to a barrel labeled Tobacco. There is a box on top of the barrel that says Cigars and a bottle of Scotch on the ground. This is a very classy looking vignette. TEach year had a different color to make it easier to determine the taxes were current when certificate was posted on wall. There are 12 spaces on the certificate so it could be punched to represent the month the tax was paid. This HISTORIC Tax certificate is over 120 years old. Punch cancelled.
Republicans phased out unpopular war excise taxes throughout the late eighteen sixties and early seventies, except for sin taxes on alcohol, tobacco, and certain luxury items. Tobacco and alcohol excises were consistent money-makers, providing nearly 50% of the federal tax revenues by the 1890s. Each year had a different color certificate with the year printed on the face of the document. Also, the denomination for the tax was anywhere from $2 to $10. Given what is currently happening in the tobacco industry today, these certificates are highly desirable and collectible.