The Federal Income Tax, 1861-1872

The Federal Income Tax, 1861-1872 PDF Author: Harold Q. Langenderfer
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 472

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Book Description
This volume contains a review and analysis of the original series of income tax laws enacted in the U.S. during the Civil War period. Topics discussed include the backgrounds of the acts, the controversy over direct vs. indirect taxes, and the extent to which these provisions are incorporated into the present system of taxation.

The Federal Income Tax, 1861-1872

The Federal Income Tax, 1861-1872 PDF Author: Harold Q. Langenderfer
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 472

Get Book Here

Book Description
This volume contains a review and analysis of the original series of income tax laws enacted in the U.S. during the Civil War period. Topics discussed include the backgrounds of the acts, the controversy over direct vs. indirect taxes, and the extent to which these provisions are incorporated into the present system of taxation.

The Federal Income Tax

The Federal Income Tax PDF Author: Harold Q. Langenderfer
Publisher:
ISBN:
Category :
Languages : en
Pages : 1670

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Book Description


The Civil War Income Tax and the Republican Party, 1861-1872

The Civil War Income Tax and the Republican Party, 1861-1872 PDF Author: Christopher Michael Shepard
Publisher: Algora Publishing
ISBN: 087586788X
Category : Business & Economics
Languages : en
Pages : 196

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Book Description
A flat tax? Tax cuts? Complete elimination of the income tax? These ideas have most certainly been advocated by members of the Republican Party during the past few decades. Party leaders such as George W. Bush, Ronald Reagan and Newt Gingrich expressed disdain for the income tax and utilized their power to remove it as a revenue source. At the time of the Civil War, many Republicans, mainly in the Northeast, were opposed to the new Federal Income Tax. Initially used to finance that war, the Federal income tax became a hotly-debated issue at a time when America was trying to put back together a fractured nation. The issue split the party, with Midwestern and Southern Republicans wanting to continue the income tax, and Northern and Western Republicans championing its demise. In the end, the anti-income tax wing took control of the Republican Party and shaped its economic principles for the future. The book is an in-depth look into how the Republicans in Congress dealt with the creation of the United States' first income tax and how it affected the party for the future. The author argues that the anti-income tax faction of the Republican Party won the debate and took over the party – and to this day, the Republican Party typically promotes either cutting taxes or eliminating them altogether. The author gives a brief history of the formation of the Republican Party and how they developed their economic views in distinction from the declining Whig Party, who mostly sought to fund the federal budget through tariffs and not by taxing the people directly. The second half of the book looks at the different income tax legislations and how Republicans in Congress responded to them. Each chapter begins with a brief historical context at the time when an income tax bill was being discussed in Congress. The views of Republicans on the income tax were altered throughout the war and its aftermath. In the beginning, Republicans enthusiastically supported the income tax as a measure needed to sustain the fighting. As the war came to a close, however, many Republicans began to change their view. They originally backed progressive rates, then they wanted just one flat tax rate, and, by 1870, many wanted the tax to be ended. There was a divide in the Republican Party, though. Western Republicans wanted to keep the income tax intact while Northern Republicans called for its repeal. The last chapter of the book looks at the Republican Party and the income tax since 1872. Many of the arguments made by current and past Republicans (e.g., George W. Bush, Eisenhower, Elihu Root and even Earl Warren) against the income tax are shown to be the same ones made by many Republicans in the debate over the Civil War income tax. Apparently, the Northern anti-income tax wing won the debate and took over the party 140 years ago.

Dimensions of Law in the Service of Order

Dimensions of Law in the Service of Order PDF Author: Robert Stanley
Publisher: Oxford University Press
ISBN: 0195363248
Category : History
Languages : en
Pages : 346

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Book Description
A sophisticated and accessible application of the newest theoretical work in public-policy history and legal studies, this book is a detailed account of how a permanent income tax was enacted into law in the United States. The tax originated as an apology for the aggressive manipulation of other forms of taxation, especially the tariff, during the Civil War. Levied with very low rates on a small proportion of the population and raising little revenue, the early tax was designed to preserve imbalances in the structure of wealth and opportunity, rather than to ameliorate or abolish them, by strengthening the status quo against fundamental attacks by the political left and right. This book shows that the early course of income taxation was more clearly the product of centrist ideological agreement, despite occasional divergences, than of "conservative-liberal" allocative conflict.

The United States Federal Internal Tax History from 1861 to 1871

The United States Federal Internal Tax History from 1861 to 1871 PDF Author: Harry Edwin Smith
Publisher:
ISBN:
Category : Internal revenue
Languages : en
Pages : 406

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Book Description


The Federal Income Tax

The Federal Income Tax PDF Author: Roy Gillispie Blakey
Publisher: The Lawbook Exchange, Ltd.
ISBN: 1584776463
Category : Income tax
Languages : en
Pages : 662

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Book Description
This was the first book to put the American federal income tax into its historical and political context. Acclaimed upon publication as a necessary supplement to the work of Seligman and Seidman, it is still an essential work. Erwin R. Griswald was among the first to recognize this book's value. In the Harvard Law Review he wrote "[t]here is very little in this book that will help a lawyer win a case...[y]et there is much of practical value, a clear picture of the forest which might otherwise escape the lawyer bent on dissecting the trees." He predicted correctly that "[t]here is a mass of fact and comment that will make the book a standard work of reference for many a year to come" (53:1218).

The Federal Income Tax: 1872 to 1913

The Federal Income Tax: 1872 to 1913 PDF Author: Roy Winfred Richards
Publisher:
ISBN:
Category :
Languages : en
Pages : 924

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Book Description


A Treatise on the Federal Income Tax Law of 1913

A Treatise on the Federal Income Tax Law of 1913 PDF Author: Thomas Gold Frost
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 270

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Book Description


Dimensions of Law in the Service of Order

Dimensions of Law in the Service of Order PDF Author: Robert Stanley
Publisher:
ISBN: 9780197712559
Category : Income tax
Languages : en
Pages : 0

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Book Description
This study charts how a permanent income tax was enacted into law in the USA. Although a 3per cent tax on incomes in excess of $800 was enacted in 1861, it was declared unconstitutional in 1881 and remained so for 32 years. The author traces the political and legal history of the tax over half a century.

Seidman's Legislative History of Federal Income Tax Laws, 1938-1861

Seidman's Legislative History of Federal Income Tax Laws, 1938-1861 PDF Author: J. S. Seidman
Publisher: The Lawbook Exchange, Ltd.
ISBN: 1584773367
Category : Income tax
Languages : en
Pages : 1194

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Book Description
This legislative history of the course of federal income tax laws as they have proceeded through Congress will be useful to those arguing or ruling on tax cases.