<P> Federal excise taxes are applied to specific items such as motor fuels, tires, telephone usage, tobacco products, and alcoholic beverages . Excise taxes are often, but not always, allocated to special funds related to the object or activity taxed . </P> <P> During the presidency of George Washington, Alexander Hamilton proposed a tax on distilled spirits to fund his policy of assuming the war debt of the American Revolution for those states which had failed to pay . After a vigorous debate, the House decided by a vote of 35 - 21 to approve legislation imposing a seven - cent - per - gallon excise tax on whiskey . This marks the first time in American history that Congress voted to tax an American product; this led to the Whiskey Rebellion . </P> <P> The history of income taxation in the United States began in the 19th century with the imposition of income taxes to fund war efforts . However, the constitutionality of income taxation was widely held in doubt (Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895)) "until 1913 with the ratification of the 16th Amendment . </P> <P> Article I, Section 8, Clause 1 of the United States Constitution assigns Congress the power to impose "Taxes, Duties, Imposts and Excises," but Article I, Section 8 requires that, "Duties, Imposts and Excises shall be uniform throughout the United States ." </P>

When did income tax in the us start
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