Last updated: April 5, 2019
Article
Tax Day in Early 19th Century
Income taxes, as we know them today, really didn’t exist at the beginning of the 19th century. But there were taxes on such things as tobacco, distilled spirits, carriages, refined sugar, property sold at auction, corporate bonds, slaves, and, even for a time, glass windows.
In 1796, seven of the 15 states levied uniform capitation taxes – these were taxes on individuals, often referred to as a “head” tax. Twelve states taxed some or all livestock. Land was taxed in a variety of ways, but only four states taxed the mass of property by valuation. And some states collected poll taxes on voters, which was another form of capitation tax.
The majority of the young country’s income came through tariffs – taxes collected on imported goods. There were no income taxes in the early 19th century, but they did appear later for brief periods during the Civil War and the 1890s. It wouldn’t be until 1913, with the ratification of the 16th Amendment, when incomes taxes would be a permanent part of American life.
In 1796, seven of the 15 states levied uniform capitation taxes – these were taxes on individuals, often referred to as a “head” tax. Twelve states taxed some or all livestock. Land was taxed in a variety of ways, but only four states taxed the mass of property by valuation. And some states collected poll taxes on voters, which was another form of capitation tax.
The majority of the young country’s income came through tariffs – taxes collected on imported goods. There were no income taxes in the early 19th century, but they did appear later for brief periods during the Civil War and the 1890s. It wouldn’t be until 1913, with the ratification of the 16th Amendment, when incomes taxes would be a permanent part of American life.