When did the Federal income tax on personal income begin?
The Federal income tax on personal income began during the Civil War in 1861 during Abraham Lincoln’s administration. It violated the Constitution and was struck down at war’s end. CWG: What percent in Federal tax revenue did Confederate states account for just prior to the outbreak of the Civil War (circa 1860)? The Confederate states made up 87% of the tax revenue of the Federal treasury in 1860. CWG: What was the primary form Federal taxes assumed just prior to the Civil War? Before the War broke out Federal taxes were mostly in the form of excise taxes and tariffs (import taxes). Tariffs provided most of the Federal revenue in the form of taxes. CWG: Why did Northern states use import taxes during the Civil War? Northern states used import taxes as a way to protect their own manufacturers against Great Britain and other overseas competition. Northern imports brought in very little taxes for the government. CWG: How did import taxes impact the South during the Civil War? Unlike the
