Once the 18th Amendment is repealed, the excise tax on alcohol begins to climb. In 1934, the tax is $2.00 per gallon; in 1940, $3.00 per gallon; in 1941, $4.00 per gallon; in 1942, $6.00 per gallon; in 1944, $9.00 per gallon; and in 1970, $10.50 per gallon.