1. What are Revenues? GOVERNMENTAL AUTHORITY 1. Federal 2. State 3. Local Municipality or School District

2. Federal Authority 1792 Whiskey Rebellion Tax 113 gallons Distilled from foreign mater- ials (molasses), rum 11¢ per gallon

3. State Authority - Maryland Tax on wine, 20¢ per gallon Use of Pitney-Bowes meter

4. State Authority - Maryland Tax on wine, 20¢ per gallon Adhesive stamp Denominated by container size

5. Municipal Authority City of Baltimore Overprinted for ordinance 89 of 1951

6. Joint Authority School District and Township Paid tax of 1% of the selling price of the property Split equally between the school district and township

7. Federal, State, and School District Value of transaction, $15,400 Federal tax 55¢ per $500 = $17.05 State tax (1%)= $154.00 School District (1%)= $154.00

8. Authorized, But Not Issued By Tax effective May 6 Stamps and tax crowns not available until May 15 Tax Paid inscription added to neck or body labels from May 6 - 15

9. Private Trade Association Denominated in cents “Tax” based on value of transaction NOT authorized by governmental body