Hello and welcome to this day in esoteric political history from Radiotopia.

My name is Jody Avergan.

This day, September 1st, 1862, the Internal Revenue Act goes into effect, instituting the first

tax on cigars and other forms of tobacco products, and levying a new income tax. The Revenue Act of

1862 was basically the first progressive income tax placed on United States

residents higher rates for those earning a higher income. It was put in place to fund

union efforts in the Civil War, but even though it was an emergency wartime tax,

it in many ways established a lot of the modern systems and precepts for taxation in this country.

So let's talk about the 1862 Revenue Act listeners. I know you've been

waiting for us to talk about the 1862 Revenue Act.

Here, as always, is Nicole Hemmer of Columbia.

Hello Mickey.

Hello, Jody.

So I promise, there's some really interesting things here.

And it feels like they're kind of split

into two things that we should touch on.

So one is the long-term legacy as I hand. of the IRS, but we should also say that that income tax didn't raise that much money and the

majority of the money that was raised here seemed to come from taxing of the sale of tobacco

and liquor.

So let's start there and tell me, I mean, what's interesting to you about the decision

to tax tobacco in this moment?

So it's super interesting because tobacco is still one of those big cash crops that's one of the

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