A nip joint was an illicit establishment during the Prohibition era where patrons could surreptitiously purchase and consume small servings ("nips") of alcohol. These covert operations provided a discreet venue for those seeking to circumvent the alcohol ban, offering tiny portions to minimize detection risk.
The term combines "nip," referring to a small amount of spirits, with "joint," a colloquial expression for a place or establishment, similar to how "beer joint" is used to describe a bar or tavern.
Nip joints were found most commonly in Appalachia and similar areas where corn is grown in abundance, are venues where illegal liquor (i.e., moonshine) is sold, often by the drink. Most nip joints are located in residential areas inside homes. The individual in charge is therefore referred to as the "House Man" or "House Lady". Some nip joints have more amenities than others. [1]
By not paying the taxes levied on ethanol sold for consumption (and also typically not paying the taxes on their own income from the practice), moonshiners, bootleggers, and nip joint operators are able to make a significant tax-free profit. The enforcement of laws against bootlegging and moonshining is therefore necessary to protect a significant source of government revenue, as well as to provide a fair competitive environment for businesses that comply with the law. [1]
In 2007, the U.S. federal government took in over $5.6 billion in taxes on alcoholic beverages. [2] This government revenue source is protected by the law enforcement activities against those who do not pay the taxes.
As the government of the Commonwealth of Virginia put it, "a nip joint operation deprives the licensed restaurant owner of a legitimate source of income, and deprives the citizens of the Commonwealth and its localities of a legitimate source of tax revenues." [1]
The Eighteenth Amendment to the United States Constitution established the prohibition of alcohol in the United States. The amendment was proposed by Congress on December 18, 1917, and ratified by the requisite number of states on January 16, 1919. The Eighteenth Amendment was repealed by the Twenty-first Amendment on December 5, 1933, making it the only constitutional amendment in American history to be repealed.
Franklin County is a county located in the Blue Ridge foothills of the Commonwealth of Virginia. As of the 2020 census, the population was 54,477. Its county seat is Rocky Mount. Franklin County is part of the Roanoke Metropolitan Statistical Area and is located in the Roanoke Region of Virginia. The Roanoke River forms its northeast boundary with Bedford County.
Moonshine is high-proof liquor, traditionally made or distributed illegally. Its clandestine distribution is known as bootlegging. The name was derived from a tradition of distilling the alcohol at night to avoid detection. In the first decades of the 21st century, commercial distilleries have adopted the term for its outlaw cachet and begun producing their own legal "moonshine", including many novelty flavored varieties, that are said to continue the tradition by using a similar method and/or locale of production.
The Alcohol and Tobacco Tax and Trade Bureau, statutorily named the Tax and Trade Bureau and frequently shortened to TTB, is a bureau of the United States Department of the Treasury, which regulates and collects taxes on trade and imports of alcohol, tobacco, and firearms within the United States.
Whiteclay is a census-designated place in Sheridan County, Nebraska, United States. The population was 10 at the 2010 census.
The Revenue Act of 1861, formally cited as Act of August 5, 1861, Chap. XLV, 12 Stat. 292, included the first U.S. Federal income tax statute. The Act, motivated by the need to fund the Civil War, imposed an income tax to be "levied, collected, and paid, upon the annual income of every person residing in the United States, whether such income is derived from any kind of property, or from any profession, trade, employment, or vocation carried on in the United States or elsewhere, or from any other source whatever".
Rum-running, or bootlegging, is the illegal business of smuggling alcoholic beverages where such transportation is forbidden by law. The term rum-running is more commonly applied to smuggling over water; bootlegging is applied to smuggling over land.
The Pennsylvania Liquor Control Board (PLCB) is the independent state government agency in Pennsylvania that manages the beverage alcohol industry in the state under the regulations of the Pennsylvania Liquor Code. The board is responsible for licensing the possession, sale, storage, transportation, importation, and manufacture of wine, spirits, malt or brewed beverages, and operating the state's system of liquor distribution, including retail sales, and providing education about harmful effects associated with underage and dangerous drinking.
The Alberta Gaming, Liquor and Cannabis Commission (AGLC) is an agency of the government of the Canadian province of Alberta, and regulates alcoholic beverages, recreational cannabis, and gaming-related activities. References to cannabis were added to AGLC's name and governing legislation as cannabis in Canada moved towards legalization in 2018. AGLC was created in 1996 as the Alberta Gaming and Liquor Commission by combining the responsibilities and operations of the Alberta Liquor Control Board (ALCB), Alberta Lotteries, the Alberta Gaming Commission, Alberta Lotteries and Gaming and the Gaming Control Branch. The current chief executive officer as of 2020 is Kandice Machado.
Income taxes are the most significant form of taxation in Australia, and collected by the federal government through the Australian Taxation Office (ATO). Australian GST revenue is collected by the Federal government, and then paid to the states under a distribution formula determined by the Commonwealth Grants Commission.
The Delaware Division of Alcohol and Tobacco Enforcement (DATE) is a law enforcement agency of the State of Delaware and is a division of the Delaware Department of Safety and Homeland Security (DSHS).
Bootleggers and Baptists is a concept put forth by regulatory economist Bruce Yandle, derived from the observation that regulations are supported both by groups that want the ostensible purpose of the regulation, and by groups that profit from undermining that purpose.
The Virginia Alcoholic Beverage Control Authority is one of the eleven public safety agencies under the Secretariat of Public Safety and Homeland Security for the Commonwealth. The agency administers the state's ABC laws. ABC stores are the only retail outlets in Virginia where customers may purchase distilled spirits. The profits that Virginia ABC contributes are collected from sales of distilled spirits at ABC stores, taxes collected on beer and wine sales, violation penalties and license fees. Since its establishment in 1934, Virginia ABC has contributed more than $9 billion to the Commonwealth's general fund. Virginia ABC employs more than 4,000 people statewide.
The Prohibition era was the period from 1920 to 1933 when the United States prohibited the production, importation, transportation, and sale of alcoholic beverages. The alcohol industry was curtailed by a succession of state legislatures, and Prohibition was formally introduced nationwide under the Eighteenth Amendment to the United States Constitution, ratified on January 16, 1919. Prohibition ended with the ratification of the Twenty-first Amendment, which repealed the Eighteenth Amendment on December 5, 1933.
Alcohol laws are laws relating to manufacture, use, being under the influence of and sale of alcohol or alcoholic beverages. Common alcoholic beverages include beer, wine, (hard) cider, and distilled spirits. Definition of alcoholic beverage varies internationally, e.g., the United States defines an alcoholic beverage as "any beverage in liquid form which contains not less than one-half of one percent of alcohol by volume". Alcohol laws can restrict those who can produce alcohol, those who can buy it, when one can buy it, labelling and advertising, the types of alcoholic beverage that can be sold, where one can consume it, what activities are prohibited while intoxicated, and where one can buy it. In some cases, laws have even prohibited the use and sale of alcohol entirely.
Taxes in Lithuania are levied by the central and the local governments. Most important revenue sources include the value added tax, personal income tax, excise tax and corporate income tax, which are all applied on the central level. In addition, social security contributions are collected in a social security fund, outside the national budget. Taxes in Lithuania are administered by the State Tax Inspectorate, the Customs Department and the State Social Insurance Fund Board. In 2019, the total government revenue in Lithuania was 30.3% of GDP.
The Great Moonshine Conspiracy Trial of 1935 resulted in the indictment of 80 people involved in the illegal production and distribution of moonshine whisky in Virginia. At the time, Franklin County was believed to produce the highest volume of illegal liquor in the U.S., colloquially referred to as "the moonshine capital of the world." From 1928-1935, prosecutors alleged that a conspiracy ring had defrauded the government out of 5.5 million dollars in whisky excise taxes, equivalent to roughly 95 million dollars today. The case is the second longest in Virginia’s history and eventually resulted in 20 convictions, including several officers of the law and government officials.
Curtis O. Dedeaux was an American law enforcement officer who served as the Sheriff of Harrison County, Mississippi from 1960 to 1964.
The Consequences of Prohibition did not just include effects on people's drinking habits but also on the worldwide economy, the people's trust of the government, and the public health system. Alcohol, from the rise of the temperance movement to modern day restrictions around the world, has long been a source of turmoil. When alcoholic beverages were first banned under the Volstead Act in 1919, the United States government had little idea of the severity of the consequences. It was first thought that a ban on alcohol would increase the moral character of society, but a ban on alcohol had vast unintended consequences.
