The Resource Moffett registers and dog tag books sent out, 1879-1880
- Moffett registers and dog tag books sent out, 1879-1880
- Inclusive dates
- These records are part of Auditor of Public Accounts. Administration of State Government: Revenue Assessment and Collection - General Records
- Volume contains names of tax commissioners, types of registers and books sent, and dates sent
- Agency history record describes the history and functions of the Virginia Auditor of Public Accounts (1776-1928) (Search as Virginia Auditor of Public Accounts (1776-1928))
- Biographical or historical data
- An act approved by the General Assembly April 1, 1879, introduced by Samuel H. Moffett, known as the Moffett Liquor Law, amended the act of March 30, 1877, which imposed a tax and prescribed the method of collecting the tax for wholesale and retail sales of wine, spirits, and malt liquors within the commonwealth. The Auditor of Public Accounts was responsible for having constructed an apparatus known as the Moffett Register, to supply localities, along with instructions for its use. Wholesale and retail licensees were required to record sales on mechanical registers furnished them by the local commissioner of revenue. Two separate tax registers were used, one for malt liquor and the other for wine and spirits, as the tax rate differed on these two categories. For every drink or bottle sold, the licensee was required to turn the crank of the appropriate register, thereby ringing a bell and recording the sale. The local commissioner of revenue opened them each month and noted the amount of tax owed.
- The Moffett experiment enjoyed but a short life, for it proved an unsatisfactory method of determining tax liability, since only the conscientious bar-keeper remembered to turn the crank every time he handed liquor across the bar. Although the next General Assembly strove to mend its defects, the law was struck completely from the statute books in 1880.
- Cataloging source
- Citation location within source
- entry no. 345
- Citation source
- Auditor of Public Accounts inventory
ContextContext of Moffett registers and dog tag books sent out, 1879-1880
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