Abstract: Annual reports from the State Income, Sales, and Excise Tax Division relating to enforcement of sec. 176.05(21), Wisconsin Statutes, which limited Wisconsin municipalities to one “Class B” liquor license per five hundred residents. For each municipality, the reports list population in 1939, number of liquor licenses on August 27, 1939, population in the latest census, number of liquor licenses allowed by the quota law, number of liquor licenses currently in effect, results of local prohibition referenda, and general remarks. The files also contain lists of liquor licensees, correspondence, and clippings.