Tax labels and stamp History

Bottles
  • From 1873 to 1929, the Illinois Glass Company's trademark was an "I" inside a diamond and "I.G. Co." on the bottle bottom. The 1 or 2 digit number to the right of the trademark indicates the year the bottle was made
  • From 1918 to 1929, the Owens Bottle Company's trademark was a circle inside a square . The 1or 2 digit number to the right of the trademark indicates the year the bottle was made.
  • On January 16, 1920 Prohibition started in the United States, and lasted until December 5, 1933.
  • In 1929 the Owens Bottle Co. and the Illinois Glass Co. merged into a new company called the Owens-Illinois Glass Company. The new company used a trademark of an "I" inside a diamond, with a circle around the "I" .


Lem Motlow bottle

  • In September 1954 trademark was changed to an "I" inside a circle . The numbers to the right of the trademark indicates the year the bottle was made.


Green Label Jack Daniel's Display bottle

Tax Seal Strip
  • All 100 Proof liquor ("Bottled in Bond") bottled in the USA contains the season and year the liquor was distilled and the season and year the liquor was bottled. These dates appear on the Federal Tax Seal Strip.


pre-prohibition Jack Daniel's bottle's back label

  • Starting sometime in 1945, the Federal Tax Seal Strips contained the word "SERIES" just to the left, and "111" just to the right of the Eagle's feet.
  • Effective September 1, 1977 the "LESS THAN 1/2 PINT" phrase was removed from the ends of the Federal Tax seal strips when the government went to the metric system of measure. The words "BUREAU OF AFT" appears on the top left and top right of the seal strip. Also the words "TAX PAID" were added to the bottom left and "DISTILLED SPIRITS" was added to the bottom right of the Federal Tax Seal strip.


Older tax seal on a 4/5 Quart Jack Daniel's bottle

  • In late 1979, USA distillers moved from ounces and 1/10 pints to 50 ML as the standard unit of measure.
  • In 1982, the Federal Tax Seal Strip was again modified when the word "DISTILLED" replaced "TAX PAID" on the bottom left, & the Word "SPIRITS" replaced "DISTILLED SPIRITS" on the bottom right side of the Seal Strip.


1971 Gold Medal Jack Daniel's Commemorative Decanter

  • Effective December 1, 1982 the Green, and the Blue, ("Bottled in Bond") Federal Tax Seal Strips were discontinued.
  • Effective July 1, 1985 the "Deficit Reduction Act of 1984" repealed the use of Federal Tax seal strips on liquor bottles.
  • Starting November 18, 1989 government health warning labels were required on all liquor bottles sold in the United States. This regulation does not apply to alcoholic beverages produced, imported, bottled, or labeled for export from the U.S., or for delivery to a vessel or aircraft as supplies to be consumed outside the jurisdiction of the United States.


Back side of the 1904 Gold Medal Jack Daniel's replica

  • In 1990, USA distillers moved from "Proof" to "% Alcohol" as a standard unit of measure.

90 Proof


45 % Alcohol

Local State Beverage Tax Stamps

ALABAMA
ALABAMA: Decal tax stamps were used from 1937 up to 1979 or 1980. In the early and mid 1940's Red, White, & Black circular (like a "Bulls Eye") decal tax stamps were used.

They had an outline of the State in the center. 1950 was a Green rectangle decal stamp with White printing and the state seal in the middle. In the 1960's fancy Blue & White decal stamps were used with the state seal on the left side & serial numbers on the bottom. In the 1970's Yellow decal tax stamps were used.

CALIFORNIA
CALIFORNIA: Tall Reddish-Orange 2‘ decal tax stamps, with a rounded top, were used on miniatures until 1941. The actual date of issue is stamped on the decal.
COLORADO
COLORADO: In the 1930's, 40's, and early 50's, 1-1/4" x 2" Orange paper tax stamps were used. 1939 value was 20‘. 1941 value was 20‘. 1950 & 1951 value was 20‘. In the later 1950's the stamps were reduced in size. 1955 was 20‘, Cream colored postage type stamp with orange printing; 1-5/8" x 3/4"; with a 7 digit serial # & secretary of state's name & date stamped on bottom. 1961 was 5‘, Cream colored postage type stamp with Green printing; 1-5/8" x 3/4"; with a 7 digit serial # & secretary of state's name & date stamped on bottom. From 1942 to 1949 Wine tax stamps were blue. Secretaries of state were...(1927-1935 Charles M. Armstrong)... (1935 James H. Carr) ...(1935-1941 George E. Saunders)...(1941-1943 Walter F. Morrison)...(1943-1945 Leslie J. Bennett)...(1945-1949 Walter F. Morrison) ...(1949-1953 George J. Baker)...(1953-1955 Homer M. Bruce)
FLORIDA
FLORIDA: Decal tax stamps were used from 1934 through June 30, 1969. 1934 decal tax stamps were 1‘, Yellow on White, 3/4" x 1-1/4" with a rounded top, had "State of Florida" on top & "Alcoholic Excise Tax" on bottom, and had a scene of palm trees by sea shore in middle. 1935-1936 decals were 7/8" square 1-1/2‘ White with Orange state replica shown on tax stamp.

1937 tax stamps were 7/8" square 1‘ Orange with Yellow state. "1‘" is in a clear circle at bottom of stamp on some decals, and "1‘" is in an orange circle at bottom of stamp on others. 1938 tax stamps were 3/4 x 1" 1‘ Orange with Yellow state. "1‘" is in white box at bottom of stamp. 1940 was 3/4" x 1", 1-1/2‘ White decal with Blue printing, an Orange state outline, a Blue state seal on upper right corner, and a wavy line border. 1941 was 7/8" x 1", 1-1/2‘ White with Green printing, paper postage type stamp with Directors name on bottom. 1942-1943 decals were 1" x 3/4" Green with Black printing, "State of Florida" was in White across the top, the state seal was in White on the upper left side, and a White state outline was in the center and right side. 1944 decals were 7/8" square, 7-1/2‘ Blue with White printing, two small state outlines on both sides of the state seal, and palm trees on each side of the stamp. 1948-1949 decals were 7/8" square, 7-1/2‘ Mustard with Black printing, two small state outlines on both sides of the state seal, and palm trees on each side of the stamp. 1950 decals were 7/8" square, 7-1/2‘ Olive with Black printing, two small state outlines on both sides of the state seal, and palm trees on each side of the stamp.

1951 decals were 7/8" square, 7-1/2‘ Green with Black printing with two small state outlines on both sides of the state seal, and palm trees on each side of the stamp. 1953 decals were 7/8" square, 7-1/2‘ Cream with Tan printing with two small state outlines on both sides of the state seal, and palm trees on each side of the stamp. 1954-1955 decals were 7/8" square, 7-1/2‘ Cream with Green printing with two small state outlines on both sides of the state seal, and palm trees on each side of the stamp. 1957 decals were 7/8"x 3/4 square, 7-1/2‘ White with Orange printing with two small state outlines on both sides of the state seal, and palm trees on each side of the stamp 1959 decals were 3/4" square, 7-1/2‘ Cream with Tan printing and two small state outlines on both sides of the state seal, with palm trees on each side of the stamp. 1961 was White decal with green printing, 3/4" square, 7-1/2‘ on upper right & lower left, state seal on left, & state outline on right side of stamp. 1962 was 3/4" square white decal with brown printing, State seal in middle, & "MINIATURE" across bottom. 1963 decals were 3/4" square, Cream with Olive printing, "MINI-ATURE" in circles in UR & LL corners, state seal on mid left & state outline on mid right. 1964 decals were 3/4" square, Cream with Black printing, the word "MINI-ATURE" is in circles in UR & LL corners, state seal on mid left & state outline on mid right. 1965 decals were 3/4" square, Cream with Tan printing, "MINI-ATURE" in circles in UR & LL corners, state seal on mid left & state outline on mid right. 1966 -1967 was 3/4" square, Cream decal with Tan printing, the state seal in the middle with palm trees on each side, and the word "MINI-ATURE" in circles in both lower corners. 1968-1969 was 3/4" square, Cream decal with Tan printing, the state seal in the middle, and the word "MINIATURE" along the bottom. Except for 1934, one of the following Florida Beverage Director's names appears on Florida tax decals stamps. (7/1/33-9/30/35 J. A. Cormier)... (10/1/35-1/10/37 Geo. O. Weems)... (1/11/37-9/12/37 John N. Allen)...(9/12/37-2/28/41 Thos. W. Long)...(3/1/41-1/2/45 E. W. Scarborough)...(1/3/45-1/4/49 James T. Vocelle) ...(1/5/49 - 3/21/52 Lewis M. Schott)...(3/26/52-1/6/53 John E. Montgomery)...(1/6/53-6/5/53 Sam F. Davis)...(6/22/53- 2/4/54 J. R. Hunter Jr.) ...(2/5/54-1/4/55 A. E.McKinney)...(1/4/55-7/1/57 J. D.Williamson)...(7/1/57- 6/30/59 H. G. Cochran Jr.) ...(7/1/59-1/4/61 L. Grant Peeples)... (1/4/61-1/1/63 Thomas E. Lee)...(2/1/63-1/1/65 Richard B. Keating)...(1/5/65- 1/1/67 Ren Morris)...(1/4/67-11/25/68 Don D Meiklejohn)...(11/26/68-7/1/69 A. R. Brautigam)

GEORGIA
GEORGIA: Some stamps were Yellow 3-1/8‘ tax stamps. 1938 stamps were 5/16" x 2" light green decals with black print; "STATE OF GEORGIA REVENUE TAX" on top with 1‘ in white box in middle of stamp and state seal in circle at bottom; under seal is commissioners name.
ILLINOIS

ILLINOIS: Red colored decal tax stamps, in shape of the state, were used in the 1930's. The year is indicated on the stamp. In 1934 an Orange oval decal tax stamp was used. 1934 wine mini was in shape of state with purple writing on a white background and has the year indicated on the stamp. Some 1935 mini's had a 7/8" x 5/8" cream with Blue print "ALCOHOLIC LIQUOR ADDITIONAL TAX PAID" oval decal tax stamp, with a red 6 digit # in middle. 1935 - 1939 wine mini's had a 1/2"x 3/4"Blue and Pink tax stamp. Some 1939 mini's had a 7/8" x 5/8" cream with Blue print "ALCOHOLIC LIQUOR ADDITIONAL TAX PAID" oval decal tax stamp, with a red 6 digit # prefaced with an "H". Also in 1939 some mini's had Red, White & purplecolored decal 25‘ tax stamps, in shape of the state. 1948 wine mini's had 5/8" x 1 1/8" Red decal stamp with the state in light Red; the state seal is in the upper middle; and "STATE of ILLINOIS" across the top with "1/2 PINT SERIES D" printed in a Red & White circle at the bottom. 1949 wine mini's had 5/8" x 1" Blue decal stamp with the state in light Purple; the state seal is in the upper right corner; and "STATE of ILLINOIS" across the top with "1/2 PINT SERIES X" printed in a White circle at the bottom. The following names of the Directors of State Finance appear on the back of some of the decal tax stamp. (1934-1936 Knowlton L. Ames) ...(1937-1940 S. L. Nudelman).

INDIANA

INDIANA: Between 1934 and 1974, tax stamps in the shape of the state were used. In 1936 & 1937 decal stamps were Green with Black printing. "STATE of INDIANA" is printed in a White box across the top; 6-1/4‘ is in a White circle at bottom left; and an 8 digit serial number is printed in Silver vertically up the stamp.

IOWA

IOWA: Decal tax stamps were used from 1934 to June 30, 1986. In 1968 stamps were 1" x 3/4" Yellow decal tax stamps in the shape of the state with Black printing. "STATE of IOWA" & "LIQUOR CERTIFICATE" are on the top of the stamp, the state seal is on the mid right side, and an 8 digit serial number is in a White box at the bottom of the stamp.

KENTUCKY

KENTUCKY: Prohibition ended in Kentucky in 1938. Between 1938-1944, decal tax stamps were 2‘ and were 5/8" x 1" with a rounded top. These stamps were Yellow with Black printing and a White State Seal in the middle. "KENTUCKY" was printed on the top curve and "MINIATURE" and "SPIRITS" were printed on the bottom of the stamp.

LOUISIANA

LOUISIANA: No records exist that the State of Louisiana ever issued or used Liquor Tax Stamps. However, in 1934-1935, 3/4" circular Green and White tax decal stamps were used. These decals had the state seal in the middle, and had a White tab extending downward with 1‘ written on it. If sold in the city of New Orleans, these Mini's may have also had a 3/4" x 1-1/8" Green on White "City of New Orleans" decal tax stamp.

MAINE

MAINE: 7/8"x 1-1/8" White decal stamps with Blue printing were used from 1934 through 1974. Stamps had the state seal in the middle of a state outline with an 8 digit serial number on the bottom.

MARYLAND

MARYLAND: Large (2-1/2 x 1") Yellowish paper tax stamps with issue dates used through June, 1939. In 1939 Maryland issued 1-1/8"x 3/4" cream with tan printing postage type Wine tax stamps with the State Comptroller's name on the bottom. From 1939 to 1967, 3/4"x 1-1/4" Purple paper postage type tax stamps were used. One of the following Maryland Comptroller's names appeared on Maryland tax stamps (1939-1947 J. Miller Tawes)...(1947-1950 James J. Lacy) ...(1950-1959 J. Millard Tawes)...(1959-1971 Louis L. Goldstein)

MICHIGAN

MICHIGAN: Michigan used tax stamps from 1934 to early 1970. 1961 was a 7/8" x 5/8" White decal with Blue printing and state seal on left side. Has a 7 digit serial number on bottom.

MINNESOTA

MINNESOTA: Decal tax stamps were used from 1934 to June 30, 1959. From 1934 to 6/30/37 rate was 60‘ per gal.; from 7/1/37 to 6/30/47 rate was $1.00 per gal.; from 7/1/47 to 6/30/49 rate was $2.50 per gal.; and from 7/1/49 to 6/30/59 rate was $2.75 per gal. Minnesota also used Certification decal tax stamps from 1934 to 1959. This stamp certified the contents were indeed what was indicated on the label. This was really just another way to get an additional 1‘ tax per bottle. By the way, this 1‘ tax is still collected today even though the stamps were discontinued in 1959. In 1934 stamps were oval and were 3-3/4‘ In 1938 liquor tax stamps were 5/8" x 1-1/8" Olive decals with Black printing; 6-1/4‘; a White state seal in the lower middle; "STATE of MINNESOTA" across the top; and an 8 digit serial number printed in Silver vertically up the stamp. In 1938 "CERTIFICATION" decals were 1-1/8" x 7/8", light Blue, with dark Blue printing. 1939 stamps were 5/8" x 1 1/8" Orange decals; 2‘ in white box under white state seal; "STATE OF MINNESOTA" across top with silver serial # verticaly up stamp. 1940 stamps were 5/8" x 1 1/8" Red decals; 1‘ in Red box under white state seal; "STATE OF MINNESOTA" across top with silver serial # verticaly up stamp.

MISSOURI

MISSOURI: Decals Tax stamps were used 1934 to 1949. 1934 stamps were 3/4" x 1-1/2" 1‘ purple on whire decals with state seal in middle, "STATE OF MISSOUIR" on top, & Treasurer & Liquor Supervisor's signatures on bottom. 1938 stamp was 1‘, Black on Orange, 3/4" x 1-1/8" with state seal in middle, & Treasurer & Liquor Supervisor's signatures on bottom. 1942 was a 1‘ White 7/8" x 7/8" decal tax stamp in the shape of the state, with Black printing; state seal in upper right corner; signatures of Director of Revenue & Liquor Control Supervisor in the middle, and a 5 digit serial number on the bottom. 1943 was a 1‘ White 7/8" x 7/8" decal tax stamp in the shape of the state with Black printing; state seal in upper right corner; signatures of Treasurer & Liquor Control Supervisor in the middle, and a 5 digit serial number on the bottom. 1944 was 1‘, Green on White, 1-1/2" x 5/8" with state seal on upper middle, signatures of Treasurer & Liquor Control Supervisor, & a Red 8 digit serial # on the bottom. State Liquor Control Supervisor's were (1/26/34 - 5/26/37 E. J. Becker)...(4/30/38-1/31/39 Edmund J. McMahon)...(1/28/39 - 2/1/40 Walker Pierce)...(2/1/40-7/15/41 C. R. Noel) ...(7/15/41-3/22/45 W. G. Henderson) ...(3/22/45-6/14/49 Edmund Burke)

MONTANA

MONTANA: In 1940 decal Tax Stamps were 5/8" x 1-1/4" light Green with dark Green printing. "STATE of MONTANA" is across the top of the stamp; the state seal is in the middle; and "LIQUOR BOARD" is on bottom. A 6 digit serial number is printed in Black in the middle of the stamp. In 1947 stamps were 3/4" x 1-1/8" green on white paper. "MONTANA" is on top, stape map in middle, state seal under map on left, "LIQIOR CONTROL BOARD" under map on right, with a red 8 digit serial number on bottom.

NEVADA

NEVADA: 7/8" x 1-5/8", Green on White, 1‘ liquor tax stamps (postal type stamp), with picture of state house dome, were used from 1935 to 1945

NORTH DAKOTA

NORTH DAKOTA: North Dakota did not keep records of when tax stamps were first used, what types of stamps were used, or when they stopped using liquor tax stamps. 1958 was 3-3/4‘ Green decal tax stamp in shape of the state, 1" x 3/4" with state seal in upper left corner & a Black 7 digit serial # on the bottom. 1954 was 3-3/4‘ Green decal tax stamp, 7/8" x 1-1/8" with state seal in the middle & a Red 7 digit serial # on the bottom.

NEW MEXICO

NEW MEXICO: Decal Tax stamps were used from 1935 through 1957. In 1935 Orange 5‘ tax stamps were used. In 1936 1-1/2‘ Orange tax stamps were used. 1940 to 1947 were 1-1/2‘ White decal tax stamps with Green printing, 5/8" x 7/8" with state seal in the middle. From 1948 to 1957 1/2" x 3/4" rectangle Red & Yellow decal stamps with an Indian type design (State Seal) in middle

NEW ORLEANS

NEW ORLEANS: No records exist that the City of New Orleans ever issued or used Liquor Tax Stamps. However, in 1934-1935, 3/4" x 1-1/8" Green on White "City of New Orleans" decal tax stamps were used.

OHIO

OHIO: No official record of stamp usage. However, 1933 Wine Tax" stamps were 1" x 3" with Green etched printing on a White background. "WINE TAX" is on left side, State Seal is in middle, and "TAXABLE BASIS" & year are on right side. 1938-1942 "WINE AND MIXED BEVERAGE TAX" stamps were 7/10‘ green 1" square postage type stamps with the Ohio State Seal in the middle . 1938 liquor tax stamp was a 5/8" square Blue decal filled with a circle. Outer circle is White, inner circle is Red with a state outline and seal in the middle. A Blue tab with an 8 digit Silver serial number extends up. 1939 liquor tax stamp was a 5/8" square Red decal filled with a circle. Outer circle is White, inner circle is Red with a state outline and seal in the middle. A Red tab with an 8 digit Silver serial number extends up. 1950 "WINE AND MIXED BEVERAGE TAX" stamps were 1-2/5‘ blue 1" square postage type stamps with the Ohio State Seal in the middle 1959 stamps were 1" x 1" yellow fancy decals with green printing; "STATE OF OHIO" in scroll across top; state seal in middle; & a 9 digit serial number in white box on bottom.

PENNSYLVANIA

PENNSYLVANIA: Light Green decal tax stamps in the shape of Pennsylvania's Keystone state seal with a serial numbered tab off the top were used from December 20, 1933 to May 23, 1935. It is common to find these stamps used on Mini's up through 1938.

TENNESSEE

TENNESSEE: Decal Tax Stamps in the shape of the state were issued until 1992. Stamps were 5/8" x 7/8" decals, printed in various colors on a White background, with an "ID" printed in a White circle in the center of each stamp. Tennessee did not keep records for more than 3 years, so getting historical data is all but impossible. Supposedly, a different decal stamp color was used each time a new batch of decal stamps were printed. No specific records were kept detailing what year a particular color stamp was printed, and it was common to have a number of different colored decals available for use. Various stamp colors include Black, Blue, Brown, Green, Orange, Purple, Red, and Yellow.

TEXAS

TEXAS: Texas indicates that no miniatures were sold in the state and that no state tax stamps were ever issued for Mini's. However, stamps do exist on some bottles. 1935 was 8‘ White paper tax stamp with Green printing, 1" x 5/8" with an 8 digit serial number across the middle. It appears that most of the bottles with Texas tax stamps come from Mexico.

UTAH

UTAH: 1968 was 3/4"x 1" yellow decal tax stamp, in shape of the state, with green print. "UTAH" is in upper left corner, state seal in middle, & "LIQUOR CONTROL COMMISSION" at bottom.

WASHINGTON DC

WASHINGTON DC: Late 1940's was 1-1/2" x 7/8" Orange postage type stamp with "1/80 GALLON"printed in a large oval in the center of the stamp.

WISCONSIN

WISCONSIN: Decal tax stamps were used from 1933 to August, 1986. Between 1935 to 1940 some bottles had 7/8" x1-1/4", 1-9/16‘ Purple decals with outline of state, state seal in upper left corner & a 7 digit serial number on the bottom.

Most of the Tax tamps were Green, Black & Orange and had the State Treasurer's signature on the front or on the back. 1936 stamps were 1-9/16‘, were blue black & pink in the shape of the state & had Treasurer's name at bottom on front. 1936 also had some 1/2‘ "Pharmacist Tax" decals which were White with Orange print in the shape of a shield with the State Treasurer's name at the bottom. 1937 stamps were 3-1/8‘ & had Treasurer's name at bottom on front. 1939 stamps were 1-9/16‘ & had Treasurer's name on back of stamp. 1940 was 1- 9/16‘, 7/8"x1" Purple postage type stamps with outline of the state & state seal, with a Red 7 digit serial # on the bottom. The state outline is very close to the left edge and extends down to the top of the serial # block. 1941 was 1-9/16‘, 7/8"x1" Purple postage type stamps with outline of the state & state seal, with a Red 7 digit serial # on the bottom. The state outline is centered and extends down to the top of the phrase "OCCUPATIONAL TAX". In 1947 the stamps were in shape of the state, were 5/16‘, had serial numbers starting with a letter, were Green, White, & BLACK, and the state seal & the word "WISCONSIN" were printed in Light Green. In 1947, also had 1/2"x5/8" blue on white "OCCUPATIONAL LIQUOR TAX" stamps. 1949 stamps were in shape of the state, were 3- 1/8‘, had serial numbers starting with a letter, were Dark Green, White, & Orange, and the state seal & the word "WISCONSIN" were printed in Light Green & had "TREASURY DEPT" at the bottom. In the 1950's stamps were in shape of the state, were 3-1/8‘, had serial numbers starting with a letter, were Dark Green, White, & Orange, and the state seal & the word "WISCONSIN" were printed in Light Green. These decals were also completely surrounded by a thin White border. Starting in the 1960's stamps had serial numbers without letters, were Black, White, & Green, and the state seal & the word "WISCONSIN" are printed in Orange. These stamps had "2 OZ or less" printed on the bottom. In 1962 the "2oz" at bottom of stamp was larger than the rest of the printing. 1978-1979 colors were changed to Black, White, & Red, and the state seal & the word "WISCONSIN" are printed in Green with "50 ML" on the bottom. In 1980's stamps colors were again changed to Black, White, & Silver, and had "50 ML" indicated on the bottom. State Treasurer's are: (1933-1937 Robert K. Henry)...(1937-1939 Solomon Levitan)...(1939-8/17/47 John M. Smith)...(8/19/47-9/30/48 John Soneregger) ..(10/1/48-1/3/49 Clyde M. Johnson)...(1/3/49- 12/4/57 Warren R. Smith)...(12/5/57-1959 Dena A. Smith)...(1959-1961 Eugene M. Lamb) ...(1961-2/20/68 Dena A. Smith)...(2/21/68-12/31/70 Harold W. Clemens)...(1/1/71-12/30/90 Charles Smith)

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