R24d (5) on 1871 Brewers Bond, Linden, Genesee County, MI
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The government, having levied a tax on “all beer, lager beer, ale, porter, and other fermented liquors” required brewers to post a bond to help ensure the payment of these taxes. The stamp duty on this transaction thus constituted a “tax on a tax”. (Mahler, 199) Statute: August 1, 1864 – Bond of any description, other than such as may be required in legal proceedings, or used in connection with mortgage deeds, and not otherwise charged in this schedule, twenty-five cents.