Distillery Tax, 1861, Shenandoah County, General Collection, Truban Archives, Shenandoah County Library, Edinburg, Virginia.
Highlights from the Truban Archives
On November 25, 1861 Joseph Walton Jr., Commissioner of the Revenue for Shenandoah County, issued this tax assessment form for the distillery operated by Paul “Rosenburg” (actual Rosenberger). The document was sent to Deputy Sheriff Benjamin F. Murray to notify him he needed to collect $30 in taxes for the distillery to be operated between November 1861 and May 1862.
At the time, Paul Rosenberger (1799-1875) was a prosperous 62 year old farmer living with his wife Catherine and three of their children in the north-west portion of Shenandoah County near St. Stephens Lutheran Church. Paul was listed as owning $2000 in real estate and $600 worth of personal property, among which would have been his still, in the 1860 census.
Distilling grain to make alcohol would have a popular, and profitable, enterprise for many local farmers during this period. All of them, or at least those that were legal, were taxed and had to operate under a license from the local court.
For more information on these individuals, the history of local taxes, or of alcohol production, consumption, and sale, visit the Shenandoah County Library’s Truban Archives.
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