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Because the liquor is worth more to the government than beer or wine. Uncle Sam takes an excise tax of $2.14 for each 750-milliliter bottle of 80-proof spirits, compared with 21 cents for a bottle of wine (of 14 percent alcohol or less) and 5 cents for a can of beer. No one knows exactly how much money changes hands in the moonshine trade, but it’s certainly enough for the missing taxes to make a difference: In 2000, an ATF investigation busted one Virginia store that sold enough raw materials to moonshiners to make 1.4 million gallons of liquor, worth an estimated $19.6 million in lost government revenue. In 2005, almost $5 billion of federal excise taxes on alcohol came from legally produced spirits.

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The cards displayed on the bookstore rack stopped me in my tracks. They shared a simple cover drawing — a delicate yellow rose with a barbed-wire stem — but their greetings suggested an unconventional audience:

“Sorry to Hear About Your Arrest.”

I stood with my daughter, reading them aloud and joking about the comic possibilities they provided: “Sorry about your arrest. I guess the shoot-out wasn’t such a good idea.” Or, “Too bad I can’t hide a file in your cake. Happy Birthday anyway!”

It’s easy to poke fun at the notion of Hallmark-like greetings for miscreants. But Terrye Cheathem didn’t create Three Squares Greetings: For Those Who Can’t Come Home as a joke.

“When I hear somebody laugh at them,” Cheathem said, “I know that person hasn’t gotten the telephone call, yet, saying their son or brother or nephew has been arrested.”

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