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This notebook pertains to two alcohol tax cases investigated by Michael J. Daly of the Internal Revenue Service. Both cases occurred in Massachusetts in mid-winter 1935.

This notebook relates to two alcohol tax cases investigated by Michael J. Daly of the Internal Revenue Service in late winter 1935. The first, dated February 21, 1935, pertains to a search of Gertrude's Restaurant in Southbridge, Massachusetts. Owned by husband and wife, Stephen and Gertrude Wonderlie, the restaurant was found to contain untaxed alcohol in a variety of quantities. The second investigation, dated March 11, 1935, was at a bank-owned dwelling where two men, John J. Peanamanda and Frank Teixeira, were siphoning gas to power an illegal still of several hundred gallons. Federal agents and the Somerville police discovered 135 gallons of moonshine and a supply of mash, with 10 gallons of moonshine stored in a car registered to Helen Sullivan of Medford, Massachusetts.

This collection consists of 6 documents related to the British governance of Nova Scotia in the 1760s and 1770s. The material concerns the taxation of alcohol, the provision of currency to the provincial governor and lieutenant governor, and the collection of evidence related to a complaint against Francis Legge.

This collection is made up of 6 documents related to the British governance of Nova Scotia in the 1760s and 1770s. The first two items are manuscript copies of legislative acts passed by the Nova Scotia Council and House of Assembly on June 30, 1762, concerning excise taxes and import taxes on alcoholic beverages. The legislation lists tax rates, outlines procedures for reporting imports and stores of alcoholic beverages, describes a permit system for merchants wishing to sell them, and lists penalties for noncompliance.

Three documents pertain to London resident Joshua Mauger's agreement to provide hard currency for the provincial governor and lieutenant governor in Nova Scotia, upon their request: Mauger's original proposal, addressed to John Pownall (March 5, 1763); an affirmative response from Charles Townshend, et al. (March 16, 1763); and Mauger's report for July 2, 1763-September 24, 1763 (December 8, 1763).

The final item is an extract from a letter that Francis Legge received from the Lords Commissioners of Trade and Plantations, who encouraged him to collect affidavits and other documents to defend himself against an unidentified claimant's complaints (February 27, 1775).