In 1913, The Revenue Act or the Underwood Act or the Underwood Tariff or the Underwood Tariff Act or the Underwood-Simmons Act or, simply, the Tariff Act (Federal Income Tax) was signed into law (re-imposed) by President Woodrow Wilson after the ratification of the Sixteenth Amendment. It was sponsored/introduced by House Majority Leader Oscar Underwood from Alabama.
The very first personal income tax was signed into law in 1861 by Abraham Lincoln as a way to fund the Civil War. It was largely ineffective and, was, originally, a flat rate tax before being repealed and replaced with the Revenue Act of 1862, converting the flat rate into a progressive rate. This act ended in 1866.
When the U.S. Supreme Court struck down the income tax provision of the Wilson-Gorman Tariff Act of 1894 via Pollock vs Farmers’ Loan & Trust in 1895, that opened the door for the Sixteenth Amendment 18 years later, affirming that “…the Constitution did not deny Congress the power to impose a tax on real and personal property“… Yay for us.
Other things from October 3…