I'm wondering if you've ever read the Revenue Act of 1862 ...
Let's look up both the 1861 and 1862 revenue acts.
The easiest way to look up a statute from the Statutes at large (that I know of):
(1) Find out where in the SAL it can be found. Wiki, in their first line, says that the Revenue Act of 1861 can be found at 12 Stat 292.
12 = 12th Volume of
Stat = Statues at Large
292 = Starts on page 292 of the 12th volume
(2) Go to https://www.govinfo.gov/app/collection/statute
(3) Find it by clicking on Search and typing in: 12 Stat 292.
(4) Looks like first link is it, so click on it. Then, choose the PDF on the left of the page, and you get this:
https://www.govinfo.gov/content/pkg/STATUTE-12/pdf/STATUTE-12-Pg292.pdf
Just like in 1913, this bill was not specifically an income tax. It was a more general tax, with income inserted into it.
Look down the margins to see the descriptions to find the section you want.
NOTICE: On page 294, at the bottom (SEC. 8), there was a DIRECT TAX imposed by way of APPORTIONMENT. This is EXACTLY what I said in another post about how wartime was supposed to be financed via apportionment. Each State was ordered to pay a specific amount, based on their represenation in Congress, for the war.
I'm guessing the southern states said, "Yeah, right!" but I don't know.
Scroll down to page 309 (SEC. 49), "Income Tax."
You can see in the margin it was repealed in 1862, and replaced by another income tax, which can be found at 12 Stat 432 (per Wiki).
I won't read it in depth, but on a quick read, it sure looks VERY draconian. You either pay, or you go to prison until you pay. Your property will be seized and sold on 10 days' notice.
Ouch.
The Revenue Act of 1862 replaced it:
https://www.govinfo.gov/content/pkg/STATUTE-12/pdf/STATUTE-12-Pg432-4.pdf
Section 89 repeals the 1861 tax.
I suppose if someone wanted to, they could compare and contrast the 1861 vs. 1862 and figure out why they changed it.
But not my cup of tea at the moment.
I'm wondering if you've ever read the Revenue Act of 1862 ...
Let's look up both the 1861 and 1862 revenue acts.
The easiest way to look up a statute from the Statutes at large (that I know of):
(1) Find out where in the SAL it can be found. Wiki, in their first line, says that the Revenue Act of 1861 can be found at 12 Stat 292.
12 = 12th Volume of
Stat = Statues at Large
292 = Starts on page 292 of the 12th volume
(2) Go to https://www.govinfo.gov/app/collection/statute
(3) Find it by clicking on Search and typing in: 12 Stat 292.
(4) Looks like first link is it, so click on it. Then, choose the PDF on the left of the page, and you get this:
https://www.govinfo.gov/content/pkg/STATUTE-12/pdf/STATUTE-12-Pg292.pdf
Just like in 1913, this bill was not specifically an income tax. It was a more general tax, with income inserted into it.
Look down the margins to see the descriptions to find the section you want.
NOTICE: On page 294, at the bottom (SEC. 8), there was a DIRECT TAX imposed by way of APPORTIONMENT. This is EXACTLY what I said in another post about how wartime was supposed to be financed via apportionment. Each State was ordered to pay a specific amount, based on their represenation in Congress, for the war.
I'm guessing the southern states said, "Yeah, right!" but I don't know.
Scroll down to page 309 (SEC. 49), "Income Tax."
You can see in the margin it was repealed in 1862, and replaced by another income tax, which can be found at 12 Stat 432 (per Wiki).
I won't read it in depth, but on a quick read, it sure looks VERY draconian. You either pay, or you go to prison until you pay. Your property will be seized and sold on 10 days' notice.
Ouch.
The Revenue Act of 1962 replaced this one:
https://www.govinfo.gov/content/pkg/STATUTE-12/pdf/STATUTE-12-Pg432-4.pdf
Section 89 repeals the 1861 tax.
I suppose if someone wanted to, they could compare and contrast the 1861 vs. 1862 and figure out why they changed it.
But not my cup of tea at the moment.
I'm wondering if you've ever read the Revenue Act of 1862 ...
Let's look up both the 1861 and 1862 revenue acts.
The easiest way to look up a statute from the Statutes at large (that I know of):
(1) Find out where in the SAL it can be found. Wiki, in their first line, says that the Revenue Act of 1861 can be found at 12 Stat 292.
12 = 12th Volume of
Stat = Statues at Large
292 = Starts on page 292 of the 12th volume
(2) Go to https://www.govinfo.gov/app/collection/statute
(3) Find it by clicking on Search and typing in: 12 Stat 292.
(4) Looks like first link is it, so click on it. Then, choose the PDF on the left of the page, and you get this:
https://www.govinfo.gov/content/pkg/STATUTE-12/pdf/STATUTE-12-Pg292.pdf
Just like in 1913, this bill was not specifically an income tax. It was a more general tax, with income inserted into it.
Look down the margins to see the descriptions to find the section you want.
NOTICE: On page 294, at the bottom (SEC. 8), there was a DIRECT TAX imposed by way of APPORTIONMENT. This is EXACTLY what I said in another post about how wartime was supposed to be financed via apportionment. Each State was ordered to pay a specific amount, based on their represenation in Congress, for the war.
I'm guessing the southern states said, "Yeah, right!" but I don't know.
Scroll down to page 309 (SEC. 49), "Income Tax."
You can see in the margin it was repealed in 1862, and replaced by another income tax, which can be found at 12 Stat 432, Chapter 119 (per Wiki).
I won't read it in depth, but on a quick read, it sure looks VERY draconian. You either pay, or you go to prison until you pay. Your property will be seized and sold on 10 days' notice.
Ouch.
The Revenue Act of 1962 replaced this one:
https://www.govinfo.gov/content/pkg/STATUTE-12/pdf/STATUTE-12-Pg432-4.pdf
Section 89 repeals the 1861 tax.
I suppose if someone wanted to, they could compare and contrast the 1861 vs. 1862 and figure out why they changed it.
But not my cup of tea at the moment.