Holiday Drinks: A Bit Of Tax Day History and Cocktails for the Occasion

Did you know taxes were not collected yearly until after February 1913, when the 16^th Amendment to the Constitution was passed? The 16^th Amendment, drawn during the Progressive Era 1890-1913, gave Congress the right to tax people's income. Taxes provide the government with funds to run the country. Prior to the 16^th Amendment, the taxman came temporarily during the Civil War. Otherwise, taxing products like liquor and tobacco raised funds.

Realizing our country was expensive to run, in 1894, President Grover Cleveland tried to impart regular yearly taxes. Cleveland's efforts were shot down by the Supreme Court and ruled unconstitutional.

Income Tax is associated with President William Howard Taft as it was during his administration, 1909-1913, which the 16^th Amendment was passed. However, the concept was a long time coming. Hover S. Cummings counted taxing United States citizen's income as a noteworthy accomplishment of the Democratic Party. Cummings was the Chairman of the Democratic National Committee during the Woodrow Wilson administration, 1913-1921.

Early on, Tax Day did not fall on April 15^th. From 1914 to 1918 it was March 1^st. In 1918 the date was changed to March 15. April 15^th became Tax Day in 1955. Pushing Tax Day to fall later in the year afforded the IRS more time to do the paper work and process refunds. Tax Day only changes if it falls on a weekend or a holiday. Then it is pushed to the next business day.

You may be asking yourself, "What holiday ever falls on the 15^th of April on a week day?" Patriot's Day, which is a civil holiday for the Commonwealth of Massachusetts and the state of Maine, sometimes falls on April 15^th. Since the IRS is located in Andover, Massachusetts, lucky residents of Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont and the District of Columbia get an extension for Patriot's Day.

How will you be celebrating Tax Day? If you are getting a return, celebrate with a toast. If you are writing a check, ease the pain with a cocktail selected especially for the occasion.

The drinks:

Income Tax

1 oz Gin
1 tsp. Dry Vermouth
1 tsp Sweet Vermouth
½ oz Orange Juice
2-3 dashes Angostura Bitters

Fill your mixing glass with ice. Add the ingredients and shake. Strain the contents into a rocks glass filled with ice.

Millionaire's Coffee

½ oz Kahlua
½ oz Bailey's Irish Cream
½ oz Grand Marnier
½ oz Frangelico
Hot Coffee

Pour your liqueurs into a coffee mug and fill with hot coffee. Top with whipped cream.

Mind Eraser

¾ oz Kahlua
1 ¼ oz Vodka
1 oz Tonic Water

Fill a rocks glass with ice. Pour in your Kahlua and vodka and top with the tonic. Stir slightly and suck down the drink in one shot through a straw.

Mission Accomplished

2 oz Vodka
½ oz Triple Sec
¼ oz Rose's limejuice
A dash of Grenadine

This one makes two shots. Fill your mixing glass with ice. Add your ingredients and shake. Strain into shot glasses.

Reform

1 ½ oz Dry Sherry
¾ oz Dry Vermouth
A dash of Orange Bitters

Fill a mixing glass with ice. Add your ingredients and stir slightly. Strain into a chilled cocktail glass. There are two ways to chill a glass. First, you can dampen it with water and place it in the freezer until it becomes frosty, which is best for mugs. The second method is to fill your glass with ice prior to making your cocktail and dump the ice before your pour in the mixture.

Self-Starter

1 oz Gin
½ oz Lillet
1 tsp. Apricot Brandy
2-3 drops of Pernod

Fill a mixing glass with ice. Add your ingredients and shake. Strain into a chilled cocktail glass.

S.O.B.

1/3 oz Cointreau
1/3 oz Brandy
1/3 oz 151 Rum

Pour it all in a shot glass and shoot it.

Stinger

1 ½ oz Brandy
½ oz White Crème de Menthe

Fill a mixing glass with ice. Add your ingredients and stir. Strain into a chilled cocktail glass.

Third Degree

1 ½ oz Gin
½ oz Dry Vermouth
½ tsp. Pernod

Fill a mixing glass with ice. Add your ingredients and stir. Strain into a chilled cocktail glass.

T.N.T.

1 oz Tequila
Tonic Water

Fill a highball or rocks glass with ice. Add your tequila and fill with tonic. Stir and garnish with a slice of lime.

Victory

1 ½ oz Pernod
¾ oz Grenadine
Club Soda

Fill a mixing glass with ice. Pour in the Pernod and grenadine. Shake and strain into a highball glass filled with ice. Fill with club soda.

Wanna Probe Ya

1 oz Spiced Rum (Captain Morgan's rum)
1 oz Coconut Rum (Malibu rum)
Pineapple juice
Cranberry juice

Fill a rocks or Collins glass with ice. Pour in your spiced and coconut rums. Fill with equal parts of your juices and stir. Garnish with a lime.

Ward 8

1 oz Whiskey
2 oz Sour mix
¼ oz Grenadine

Fill a mixing glass with ice. Add your ingredients and shake. Strain into a cocktail or rocks glass top with a few cubes from the shaker. Garnish with a cherry.

Washington

1 ½ oz Dry Vermouth
¾ oz Brandy
½ tsp. sugar syrup
2 dashes Angostura bitters

Fill a mixing glass with ice. Add your ingredients and stir. Strain into a chilled cocktail glass.

Weep No More

1 oz Brandy
1 oz Dubonnet
1 oz Rose's limejuice

Fill a mixing glass with ice. Add your ingredients and shake. Strain into a chilled cocktail glass.

White Elephant

1 oz Vodka
1 oz White Crème de Cacao
2 oz Cream (half and half)

Fill a mixing glass with ice. Add your ingredients and shake. Strain into a chilled stemmed glass.

For the safety of yourself and others, always drink in moderation. Always remember that drinking and driving do not mix. Always designate a driver or call a cab.

Sources:
Tax Day information:
http://www.taxhistory.org/
http://www.americaslibrary.gov/cgi-bin/page.cgi/jb/progress/taxday_1
http://en.wikipedia.org/wiki/Tax_Day

Recipes:
Personal experience
Feller, Robyn M. The Complete Bartender. New York: Berkley Books, 1990.