also established a need for additional revenue streams with which to pay off interest. In March 1861, President Lincoln began to explore the federal government's ability to wage war against the South from a logistical standpoint. He sent letters to cabinet members including Edward Bates, Salmon Chase, and Gideon Welles inquiring whether the president had constitutional authority to collect duties ranging from an import tariff to a property tax. Documents housed at the Library of Congress indicate that Lincoln was concerned with the Federal government's ability to collect tariffs from ports along the Southeastern seaboard, noting the imminent threat of secession. On July 4, 1861, President Lincoln opened a special session of Congress with the explicit purpose of addressing the Civil War from a legislative standpoint. One of the primary concerns facing Congress was the question of funding: given a surfeit of volunteers, the Union Army military incurred extraordinary expenditures as they trained and armed a martial force. President Lincoln noted that, "One of the greatest perplexities of the government, is to avoid receiving troops faster than it can provide for them. In a word, the people will save their government, if the government itself, will do its part" To raise revenue by approximately $50 million, legislators adopted a three-pronged approach consisting of an increase in certain import tariffs, a newly instituted property tax, and the first personal income tax. Under the leadership of Senator William Pitt Fessenden of Maine, chair of the Senate Finance Committee, Congress drafted the Revenue Act of 1861 in a relatively short time-frame. While the legislation effectively introduced import tariffs, property taxes, and a flat rate income tax of 3% on those making above $800, it lacked a comprehensive enforcement mechanism. In Congress, the bill provoked considerable debate: Thaddeus Stevens, chairman of the House Committee of Ways and Means, declared that, "This bill is a most unpleasant one. But we perceive no way in which we can avoid it and sustain the government. The rebels, who are now destroying or attempting to destroy this Government, have thrust upon the country many disagreeable things." His sentiment reflected the view that the income and property taxes levied by the bill were necessary evils. The bill was eventually passed by Congress and signed into law by President Lincoln. Despite its sweeping reform, the ineffective enforcement mechanism coupled with a 3% flat tax rate failed to yield the desired