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Lot 181

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Lot 181: 1861-First Federal Income Tax Form

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1861 - The First Federal Income Tax Form
(TAXES).
Original example of the First Federal Income Tax Form, 4 pages, 10.25" x 8", Choice Very Fine. This official goverment form was required to be filed under a law passed by Congress on October 5, 1861, which took effect on January 1, 1862. The law was passed to help pay for the Civil War and was in effect for a number of years, but was declared unconstitutional in 1880. "From a banker's estate", according to the consignor. Included is a xerographic copy of an article published in the October 6, 1861 issue of the New York Tribune, expounding on the new law. Just in time for tax season!

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