Showing minor signs of age, wear and handling. Expected fold creases from posting. Has small pin holes near the top left corner. No major issues to note. Eye-catching bold header typefaces / fonts. Overall, in good condition. Will display well in your collection. You will receive the exact sheet shown in the photos. It measures approx. 8 3/8" x 10 7/8"

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California Wine Association – San Francisco, California – December 27, 1916 – Federal Revenue Tax Correspondence – Pre-Prohibition Wine Industry Original typewritten business correspondence dated December 27, 1916, on the elaborate printed letterhead of the California Wine Association, headquartered in San Francisco, California. Addressed to the Bateman-Switzer Company, 416 Central Avenue, Great Falls, Montana, the letter concerns federal revenue assessments, liquor tax stamps, and the administrative complications resulting from changes in federal taxation of alcoholic beverages. The letterhead features an attractive ornamental banner displaying the company name in bold lettering, with decorative scrollwork and geometric embellishments. Beneath the heading are the association's principal business addresses and communication details. The home office is identified as the Grape Growers Building, corner of Pine and Battery Streets, San Francisco, with district sales offices listed in three major American commercial centers: - New York – 410–412 West 14th Street - Chicago – 1446 South Canal Street - New Orleans – 530 Delta Street The letterhead also identifies the company's cable address as “CALWA” and lists several commercial telegraph codes, reflecting the association's extensive national distribution network. Historical Background – California Wine Association The California Wine Association was established in 1894 and became one of the most influential organizations in the American wine industry during the years preceding National Prohibition. Formed through the consolidation of California wine producers and commercial interests, the association sought to stabilize wine prices, coordinate production and distribution, and strengthen the market for California wines throughout the United States and abroad. During the late nineteenth and early twentieth centuries, California's wine industry experienced considerable growth, particularly in the Napa and Sonoma regions and other established grape-growing districts. The association played a major role in marketing California wines, operating extensive storage, aging, blending, and distribution facilities. Among its important operations were the large wine cellars at Winehaven, located at Point Molate on San Francisco Bay near Richmond, California. Developed in the early twentieth century, Winehaven became an important center for the storage, aging, bottling, and shipment of California wines. The association's network of regional sales offices allowed it to compete in markets traditionally supplied by European wine importers and eastern American distributors. By 1916, however, the American alcoholic beverage industry was facing increasing regulatory pressures, including higher taxation, restrictions on interstate liquor shipments, and the expanding movement toward prohibition. Contents of the December 27, 1916 Letter The correspondence addresses a complicated matter involving federal revenue assessments and the proper application of liquor tax stamps to wine shipments. The California Wine Association acknowledges receiving correspondence dated December 21 from Bateman-Switzer, together with returned assessment forms covering two transactions: California Wine Association: $87.43 Lachman & Jacobi: $27.05 Both assessments are identified as having been invoiced on November 4. The association requests that Bateman-Switzer complete certain missing information on the forms, particularly the numbers and revenue districts in which the required stamps were purchased. The letter also explains that the $87.43 assessment had been incorrectly reported as involving stamps both affixed to wine packages and attached to federal Form 700. Once the necessary corrections were completed, the association promised to credit Bateman-Switzer's account for the assessed amounts. The most historically revealing portion of the letter concerns the confusion surrounding recently introduced federal revenue requirements. The association explains that when the new tax law first became effective, it had been unable to obtain sufficient stamps from the Revenue Department. Consequently, shipments were made under indemnity bonds and reported to the Collector of Internal Revenue for the First District of California. Subsequent government instructions, however, placed responsibility on wholesale liquor dealers receiving unstamped wine to purchase and affix the necessary stamps. For merchandise already distributed to retailers or consumers, the wholesalers were required to cancel the appropriate stamps and attach them to Form 700, documenting the tax liability. The letter therefore illustrates the practical difficulties encountered by wine wholesalers attempting to comply with changing federal regulations while maintaining established commercial relationships. Federal Revenue Taxation and the Pre-Prohibition Era The correspondence dates from an especially important transitional period in American liquor taxation. Federal excise taxes on alcoholic beverages had long been an important source of government revenue. During the 1910s, Congress expanded and revised several liquor-related taxes as part of broader efforts to increase federal revenue. The Emergency Revenue Act of 1914, followed by additional revenue legislation in 1916, introduced or modified taxes affecting wine production and distribution. These changes created considerable administrative difficulties for producers, wholesalers, and retailers, particularly when new requirements became effective before sufficient tax stamps and reporting procedures were available. The reference to indemnity bonds is especially interesting. Such bonds provided a means of protecting the government's financial interests while allowing commercial shipments to proceed despite temporary difficulties in obtaining the required revenue stamps. The letter also identifies Lachman & Jacobi, a significant San Francisco wine firm associated with the development and distribution of California wines. Its appearance alongside the California Wine Association reflects the interconnected nature of the state's wine trade. The correspondence predates the nationwide implementation of Prohibition in January 1920 by approximately three years, placing it near the end of the American wine industry's important pre-Prohibition commercial era.

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