The story of how the United States wound up with the income tax is the story of two wars, a Supreme Court justice on his death bed, and Donald Duck. It’s also the story of how the government overcame three obstacles. Obstacle No. 1 was Logistics — How do you make sure people pay? Obstacle No. 2 was The Constitution — In the 19th century, the income tax fell almost exclusively on the rich who, as it turns out, had some pretty good lawyers.
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To learn more, read the NPR news story called “FromAbe Lincoln To Donald Duck: History Of The Income Tax” dated March 22, 2012.