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m (Text replacement - "American Civil War" to "American Civil War") |
m (Text replacement - "Abraham Lincoln" to "Abraham Lincoln") |
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==History== | ==History== | ||
===American Civil War (1861–1865)=== | ===American Civil War (1861–1865)=== | ||
In July 1862, during the American Civil War, [[President of the United States|President]] | In July 1862, during the American Civil War, [[President of the United States|President]] Abraham Lincoln and [[United States Congress|Congress]] passed the [[Revenue Act of 1862]], creating the office of Commissioner of Internal Revenue and enacting a temporary [[income tax]] to pay war expenses. | ||
The Revenue Act of 1862 was passed as an emergency and temporary war-time tax. It copied a relatively new British system of income taxation, instead of trade and property taxation. The first income tax was passed in 1862: | The Revenue Act of 1862 was passed as an emergency and temporary war-time tax. It copied a relatively new British system of income taxation, instead of trade and property taxation. The first income tax was passed in 1862: |
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