half its total revenue. Several states, mostly in the South, instituted taxes related to income in the 1840s; some of these claimed to tax total income, while others explicitly taxed only specific categories, these latter sometimes called classified income taxes. These taxes may have been spurred by the ideals of Jacksonian democracy, or by fiscal difficulties resulting from the Panic of 1837. None of these taxes produced much revenue, partly because they were collected by local elected officials. Pennsylvania from 1840 to 1871; Maryland from 1841 to 1850; Alabama from 1843 to 1884; Virginia from 1843 to 1926 (when it was replaced by a modern individual income tax); Florida from 1845 to 1855; and North Carolina from 1849 to 1921 (when it was replaced by a modern individual income tax). The 1850s brought another few income tax abolitions: Maryland and Vermont in 1850, and Florida in 1855. During the American Civil War and Reconstruction Era, when both the United States of America (1861-1871) and the Confederate States of America (1863-1865) instituted income taxes, so did several states. Texas from 1863 to 1871; Missouri from 1861 to 1865; Georgia from 1863 to 1866; West Virginia in 1863 only; Louisiana from 1865 to 1899; and Kentucky from 1867 to 1872. As with the national taxes, these were made in various ways to produce substantial revenue, for the first time in the history of American income taxation. On the other hand, as soon as the war ended, a wave of abolitions began: Missouri in 1865, Georgia in 1866, South Carolina in 1868, Pennsylvania and Texas in 1871, and Kentucky in 1872. The rest of the century balanced new taxes with abolitions: Delaware levied a tax on several classes of income in 1869, then abolished it in 1871; Tennessee instituted a tax on dividends and bond interest in 1883, but Kinsman reports that by 1903 it had produced zero actual revenue; Alabama abolished its income tax in 1884; South Carolina instituted a new one in 1897 (eventually abolished in 1918); and Louisiana abolished its income tax in 1899. Following the 1895 Supreme Court decision in Pollock v. Farmers' Loan & Trust Co. which effectively ended a federal income tax, some more states instituted their own along the lines established in the 19th century: Oklahoma 1908 to 1915; Mississippi 1912 to 1924; Missouri, individual and corporate, from 1917. However, other states, some perhaps spurred by