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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 firstname.lastname@example.org. We were unable to locate specific records pertaining to taxes collected in North Carolina.
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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!
Thanks Rebecca. You pretty much found what I found and didn't find and that is helpful. It never ceases to amaze me how many records were created that are no longer extant! Unlike for the Direct Taxes of the War of 1812 and taxes paid at the time of the Civil War, I haven't even seen receipts for the so-called Whiskey Tax.
So appreciate that HistoryHub exists and that questions can be posed! Thanks!