<a href="https://en.wikipedia.org/wiki/American_Civil_War" id="mwvQ" rel="mw:WikiLink" title="American Civil War">American Civil War</a>: In order to help pay for the war effort, the <a href="https://en.wikipedia.org/wiki/Federal_government_of_the_United_States" id="mwvg" rel="mw:WikiLink" title="Federal government of the United States">United States government</a> levies the first <a href="https://en.wikipedia.org/wiki/Income_tax" id="mwvw" rel="mw:WikiLink" title="Income tax">income tax</a> as part of the <a href="https://en.wikipedia.org/wiki/Revenue_Act_of_1861" id="mwwA" rel="mw:WikiLink" title="Revenue Act of 1861">Revenue Act of 1861</a> (3% of all incomes over US$800; rescinded in <a href="https://en.wikipedia.org/wiki/1872" id="mwwQ" rel="mw:WikiLink" title="1872">1872</a>).