"Imposing Taxes on us without our Consent" is one of the 27 "injuries and usurpations" listed in the Declaration of Independence adopted July 4, 1776. This phrase is better known as taxation without representation.
Back in the late 1700s, the US tax system involved tariffs and reliance on state taxes. There was no income tax until President Lincoln signed the Revenue Acts of 1861 and 1862. The 1862 act also created the Office of the Commissioner of the Internal Revenue to be sure imposed taxes were collected. The need to generate money to fund wars has shaped our US tax system over 250 years. In 1942, millions more individuals became subject to the federal income tax, with it becoming a "mass tax."
Famous songwriter Irving Berlin wrote "I Paid My Income Tax Today" and gave the copyright to the Treasury Department. The song aimed to encourage millions of taxpayers to pay their taxes and contribute to the war effort. It also reminded people that they should watch how lawmakers spend their tax dollars. You can hear Gene Autry singing it here.
Frequent themes throughout 250 years of tax history include calls for simplification (even back to the 1890s), ensuring that high income people and corporations "pay their fair share."
There is a lot of interesting items in U.S. tax history. Two items for more information:
1. IRS Pub. 5335, IRS History Timeline - this has interesting photos and facts.
2. "State tax history at the United States' 250th anniversary," The Tax Advisor, June 2026 - this is my article highlighting interesting items in 250 of state tax history.
Happy 4th!
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