When was the first income tax collected?

As a historian with a focus on financial systems, I can provide an insightful look into the history of income tax collection. The inception of income tax is a fascinating subject that intertwines with the economic and political evolution of nations. The first recorded income tax is often attributed to the ancient Egyptians, who imposed a tax on agricultural produce in the 21st century BCE. However, for the purpose of this discussion, we will focus on the modern income tax system, which has its roots in the Western world.

The modern income tax is generally considered to have originated in the United Kingdom, with the introduction of the Income Tax Act of 1799 by Prime Minister William Pitt the Younger. This tax was a temporary measure designed to raise funds for the war effort against Napoleon. It was a graduated tax, meaning that the tax rate increased as income levels increased. The tax was not popular and was repealed in 1816 after the war ended.

However, the concept was reintroduced in the UK in 1842, under Sir Robert Peel, and it became a permanent fixture of the British tax system. This version of the income tax was more sophisticated and was used to finance the expanding public sector and infrastructure projects.

In the United States, the story of income tax is closely tied to the Civil War. The Revenue Act of 1861, introduced by President Abraham Lincoln, was the first federal income tax in the US. It was enacted to fund the Union's war effort against the Confederacy. This initial tax was a flat tax of 3% on incomes over $800.

**Congress repealed Lincoln's tax law in 1871**, but the need for a stable source of revenue led to discussions about the reinstatement of an income tax. The 16th Amendment to the US Constitution, which was passed by Congress in 1909 and ratified in 1913, is a pivotal moment in the history of income tax. It granted Congress the power to levy an income tax without being apportioned among the states based on population. This amendment effectively removed the requirement for a direct tax to be apportioned, which was a significant legal hurdle that had previously hindered the implementation of a federal income tax.

The Federal Reserve Act of 1913, which was passed around the same time as the ratification of the 16th Amendment, established the Federal Reserve System, further paving the way for a modern financial system that could support income tax collection.

The first income tax collected under the authority of the 16th Amendment was in 1913. This was a significant shift from the previous system, where taxes were primarily indirect, such as tariffs and excise taxes. The implementation of the income tax marked a move towards a more progressive tax system, where the ability to pay was a key consideration.

The income tax system has evolved significantly since its inception. It has been a subject of much debate and has undergone numerous reforms. It remains a critical component of government revenue, playing a vital role in funding public services and redistributing wealth to achieve social and economic goals.

Now, let's proceed with the translation into Chinese.

Congress repealed Lincoln's tax law in 1871, but in 1909 passed the 16th Amendment, which set in place the federal income-tax system used today. Congress ratified the 16th Amendment in 1913.