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== Tax Laws == | == Tax Laws == | ||
Abraham Lincoln instituted the income tax in 1862, and on July 1, 1862, Congress passed the Internal Revenue Act, creating the Bureau of Internal Revenue (later renamed to the Internal Revenue Service). This act was intended to “provide Internal Revenue to support the Government and to pay interest on the Public Debt.” Instituted in the height of the Civil War, the “Public Debt” at the time primarily consisted of war expenses. For the Southern States that were part of the Confederate side of the Civil War, once Union troops took over parts of the Southern States, income tax were instituted on them. <ref>[https://search.ancestry.com/search/db.aspx?dbid=1264 Creation of the IRA]</ref> | Abraham Lincoln instituted the income tax in 1862, and on July 1, 1862, Congress passed the Internal Revenue Act, creating the Bureau of Internal Revenue (later renamed to the Internal Revenue Service). This act was intended to “provide Internal Revenue to support the Government and to pay interest on the Public Debt.” Instituted in the height of the Civil War, the “Public Debt” at the time primarily consisted of war expenses. For the Southern States that were part of the Confederate side of the Civil War, once Union troops took over parts of the Southern States, income tax were instituted on them. <ref>[https://search.ancestry.com/search/db.aspx?dbid=1264 Creation of the IRA]</ref> | ||
* | *See [[United States, Internal Revenue Assessment Lists - FamilySearch Historical Records|United States, Internal Revenue Assessment Lists - FamilySearch Historical Records]] for more information about the collection. | ||
*See [https://www.archives.gov/publications/prologue/1986/winter/civil-war-tax-records.html Income Tax Records of the Civil War Years] at the National Archives for more information about Civil War taxes | |||
== References == | == References == | ||
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