OED has 1843.

This is from the New York Daily Express, 9 July 1842, pg. 1, col. 3:

A TAX ON GAMBLING.--At the First Municipality Council an ordinance was

passed, imposing a tax or license of $2000 per annum on the keepers of all

games of _Craps_, and $3000 on all games of _Keno_, within the municipality.

It provides a fine of $1000 a day on the parties for their neglect to take out

such licenses. (Seems high, but I can't read a decimal point here--ed.)

A section was offered for the prevention of young men, under twenty-one

years of age, entering these gambling rooms under penalty of a fine of $25 on

the keepers of the game.--N. O. Picayune.