We are now closed for the Christmas and New Year period, reopening on Friday 3rd January 2025. Orders placed during this time will be processed upon our return on 3rd January.
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.
