Seeking records about Whiskey tax payments

Dear Ms. Richard,

Thank you for posting your request on History Hub!

We searched the National Archives Catalog and located the Ledgers of Collections of Whisky Tax, 1793 - 1802 in the Records of the Internal Revenue Service (Record Group 58) that consists of lists of taxes received and the name of the person from whom it was received. For more information about these records, please contact the National Archives at College Park (RDT2) via email at archives2reference@nara.gov. We were unable to locate specific records pertaining to taxes collected in North Carolina.

Due to the COVID-19 pandemic and pursuant to guidance received from the Office of Management and Budget (OMB), NARA has adjusted its normal operations to balance the need of completing its mission-critical work while also adhering to the recommended social distancing for the safety of NARA staff. As a result of this re-prioritization of activities, you may experience a delay in receiving an initial acknowledgement as well as a substantive response to your reference request from RDT2. We apologize for this inconvenience and appreciate your understanding and patience.

We searched online and located an article by Jeffrey J. Crow titled “The Whiskey Rebellion in North Carolina” published in The North Carolina Historical Review, Vol. 66, No. 1 (JANUARY 1989), pp. 1-28 (28 pages) by the North Carolina Office of Archives and History. We also located “An Act repealing, after the last Day of June next, the Duties hereto fore laid upon Distilled Spirits imported from abroad, and laying others in their Stead; and also upon Spirits Distilled within the United States, and for appropriating the same, March 3, 1791., 1791” that is part of the Vault Collection of the State Archives of North Carolina. It has been digitized and is available using the link. Both of these may contain the information you seek.

We hope this is helpful. Best of luck with your research!