Congress imposes a federal excise on distilled spirits

Claim Citation Readiness

Claim Count

Claim Fact-Check Status

Claims

The 1862 federal excise taxed distilled spirits at twenty cents per gallon

Contributors

United States Congress

Date Precision

Exact day

Destination URL

https://app.notion.com/p/3cf551ad82f181dc98a3d7c88bdf88c1

Display Date

July 1, 1862 (effective August 1)

End Sort Year

1862

Era

Expansion and Industrialization

Event ID

Evidence Confidence

Strong

Featured?

Geography

United States

Historical Significance

The Civil War revenue system made federal taxation and warehouse accounting durable structural features of American whiskey commerce.

Last Reviewed

September 2, 2026

Publication Status

Published

Record Type

Event

Research Notes

Exact rate, effective date, and tax timing are verified in the complete 1882 House legal history, which cites the 1862 Statutes at Large pages. The original 1862 scan has not yet been preserved; retain that source qualification.

Scope

American Whiskey Core

Start Sort Year

1862

Summary

Congress imposed a twenty-cent-per-gallon federal excise on distilled spirits, effective August 1, while allowing duty to remain deferred until sale or removal from warehouse.