The first federal income tax was imposed on this date in 1861. It was 3% on all income above $800. The following July a $600 deduction was established and a second bracket was added, taxing income above $10,000 at 5%. The first withholding also began in 1862.
This Civil War income tax was abolished in 1872 — and direct taxes were ruled unconstitutional when attempted again in 1894. The 16th amendment (ratified in 1913) made direct taxes on individuals constitutional.