The Federal Income Tax was originally introduced over 100 years ago dating back to 1862. While Abraham Lincoln was in office a bill called The Revenue Act of 1862 was signed into law becoming the first ever income tax. This was done for emergency purposes and was supposed to be temporary to help fund the war at the time with an expiration date set in 1866. Taxes were surprisingly higher at the time with a rate of 3% on income $600-$10,000, 5% on income $10,000+. In 1864 rates went up to 5% on income $600-$10,000, 7.5% on income $5,000-$10,000 and 10% on income $10,000+.
The Revenue Act of 1862 didn’t expire until 6 years after the original expiration date in 1872 but this didn’t stop the government from collecting income tax. In fact they collected the income tax all the way up to 1895 when the US Supreme Court declared the income tax unconstitutional (Pollock v. Farmers’ Loan and Trust Company). This event led to the 16th amendment being drafted in 1913 which gave congress power to set and collect taxes on income. Some blame Abraham Lincoln for the blood sucking Income Tax that exist today while others blame William Taft due to him advocating for it to be permanent. Unfortunately citizens must still pay the income tax regardless how they feel and who they blame.