According to the official Internal Revenue Service website, the income tax history originated in 1862 to cover Civil War expenses. The procedure was enforced for 10 years and later annulled by the congress as unconstitutional (www.irs.gov). During this interval, a 3% flat tax rate was applied to individuals whose annual income was over $800. In 1884, congress enacted a 2% tax over $4000 income as a part of high Tarrif Bill. However, the Supreme Court abolished this attempt. In 1909, the idea was evoked once again as a part of the bill. The bill's opponents proposed a constitutional amendment to this provision, hoping that it will never receive the approval (www.ourdocuments.gov). However, “In 1913 the Wyoming ratified the 16th Amendment, providing the three-quarter majority necessary to amend the constitution” (www.irs.gov). At first, the taxes started at 1%, but as soon as 1917 they were increased to 77% to cover World War I expenses. Eventually after the war the rate was lowered to 24% (www.ourdocuments.gov).
In addition, I found an intriguing implication made by former IRS commissioner T. Coleman Andrews in his 1956 US News and World Report interview. He implied a direct link between the income taxes and The Communist Manifesto (http://www.hearliberty.com/USNewsWR-19560525.pdf). And indeed, the second plank says: “A heavy progressive or graduated income tax.”
In conclusion, it is noticeable that US income taxes were embedded to