Back in the early days of the US the federal government ran on fees and duties collected on imports /exports, but mostly alcohol.
The do-gooders and bible thumpers wanted to do away with alcohol but were firmly rebuffed by the feds afraid of losing income,
and normal people who want a beer after a hard day at work.
So the sneaky do-gooders got the 16th amendment passed (income tax) to placate the feds then the 18th amendment to prohibit alcohol.
It didn't work well, the doctor could write you a prescription, the states wouldn't enforce it, and Al Capone made millions.
By 1933 everyone was pretty fed up with it so in February the 21st amendment was introduced to end the madness.
President Roosevelt and some thirsty people got the idea to declare 3.2% Beer as non-alcoholic (wink wink nod nod) so the breweries could
get rolling and hope the 21st would be ratified soon. It was by the end of the year but getting 3.2% Beer going and taxes flowing wasn't easy.
TIME Magazine in April 1933 tells the story...
What's your relationship with alcohol, Ms Liberty? Well... it's complicated.
Of course the income tax was not repealed.
