Wayback Wednesday: The Revenue Act of 1913

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Underwood Simmons Act Image
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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 It was largely ineffective and, was, originally, a flat rate tax before being repealed and replaced with the Revenue Act of 1862, converting the flat rate into a progressive rate.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.

Thomas Kelley Unsplash Image
Photo by Thomas Kelley on Unsplash

Other things from October 3…

1922Rebecca Ann Latimer Felton of Georgia is the 1st woman in the U.S. Senate, if only for one day.

1929…The Kingdom of Serbs, Croats and Slovenes changes its name to the Kingdom of Yugoslavia.

1945Elvis Presley has his first public appearance at the age of 10. He was dressed as a cowboy, stood on a chair and sang “Old Shep” at the Mississippi–Alabama Fair and Dairy Show.

1955Captain Kangaroo and The Mickey Mouse Club both premier on CBS and ABC, respectively.

1990…At midnight on this day, the flag of West Germany was raised over Brandenburg Gate, signifying the reunification of Germany.

6 thoughts on “Wayback Wednesday: The Revenue Act of 1913

    the britchy one said:
    October 4, 2018 at 4:18 AM

    What an interesting bunch of facts!

      The Hinoeuma responded:
      October 4, 2018 at 12:29 PM

      I love, love, love history.

      Regarding the 1913 Revenue Act & the XVI Amendment, there are some law scholars out there that claim that direct citizen taxation AND the amendment’s ratification are both illegal.

        the britchy one said:
        October 4, 2018 at 12:31 PM

        I’ll vote for that!!

          The Hinoeuma responded:
          October 4, 2018 at 1:11 PM

          Meeeeeeeee, too! 🙄🤨🤔

    Perry Casilio said:
    October 7, 2018 at 2:04 AM

    Fascinating + informative post presented in an open-ended way! Thx… 🙂

      The Hinoeuma responded:
      October 7, 2018 at 2:15 AM

      Welcome. Glad you enjoyed. 😁

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