When was income tax first introduced in USA?

in order pay war effort in american civil war, united states government imposed first personal income tax, on august 5, 1861, part of revenue act of 1861 (3% of incomes on $800; rescinded in 1872). other income taxes followed, although 1895 united states supreme court ruling, pollock v. farmers' loan & trust co., held taxes on rents real estate, on interest income personal property , other income personal property (which includes dividend income) direct taxes on property, , therefore had apportioned. since apportionment of income taxes impractical, had effect of prohibiting federal tax on income property. due political difficulties of taxing individual wages without taxing income property, federal income tax impractical time of pollock decision until time of ratification of sixteenth amendment.


congress proposed sixteenth amendment (ratified requisite number of states in 1913[3]), states:

congress shall have power lay , collect taxes on incomes, whatever source derived, without apportionment among several states, , without regard census or enumeration.

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