The Internal Revenue Service is the United States agency responsible for collecting revenue. The collection contains abstracts for the monthly returns of individual brewers in Nevada include the following: name and location of brewer, fermented liquor on hand on the first day of the month, fermented liquor produced during each month, fermented liquor disposed of and on hand on the first of the month, malt used during the month, and value of revenue stamps used during each month.

Letter from L.R Knowles in Hawthorne, Nevada, to his parent company Bencham, Trumbull & Company in Chicago, requesting additional supplies of liquor and stating his intention to establish a business in another Nevada location. Dated 1897.

Thomas McCourt was a businessman in Austin and Battle Mountain, Nevada, possibly a saloon owner. The collection contains an account ledger for McCourt's business includes names of creditors, goods purchased and amount paid, and payments received.