<P> Taxation of income in the United States has been practised since colonial times . Some southern states imposed their own taxes on income from property , both before and after Independence . The Constitution empowered the federal government to raise taxes at a uniform rate throughout the nation , and required that `` direct taxes '' be imposed only in proportion to the Census population of each state . Federal income tax was first introduced under the Revenue Act of 1861 to help pay for the Civil War . It was renewed in later years and reformed in 1894 in the form of the Wilson - Gorman tariff . </P>
<P> Taxation of income in the United States has been practised since colonial times . Some southern states imposed their own taxes on income from property , both before and after Independence . The Constitution empowered the federal government to raise taxes at a uniform rate throughout the nation , and required that `` direct taxes '' be imposed only in proportion to the Census population of each state . Federal income tax was first introduced under the Revenue Act of 1861 to help pay for the Civil War . It was renewed in later years and reformed in 1894 in the form of the Wilson - Gorman tariff . </P>
the first time the united states enacted a temporary income tax was
the first time the united states enacted a temporary income tax was
first introduced under the Revenue Act of 1861 to help pay for the Civil War
first introduced under the Revenue Act of 1861 to help pay for the Civil War