When was income tax first introduced in USA?

Question: When was income tax first introduced in USA!?
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In order to help pay for its war effort in the American Civil War, the United States government imposed its first personal income tax, on August 5, 1861, as part of the Revenue Act of 1861 (3% of all incomes over US $800; rescinded in 1872)!. Other income taxes followed, although an 1895 United States Supreme Court ruling, Pollock v!. Farmers' Loan & Trust Co!., held that taxes on rents from real estate, on interest income from personal property and other income from personal property (which includes dividend income) were direct taxes on property, and therefore had to be apportioned!. Since apportionment of income taxes is impractical, this had the effect of prohibiting a federal tax on income from property!. Due to the political difficulties of taxing individual wages without taxing income from property, a federal income tax was impractical from the time of the Pollock decision until the time of ratification of the Sixteenth Amendment!.

Congress proposed the Sixteenth Amendment (ratified by the requisite number of states in 1913[3]), which states:

The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration!.Www@QuestionHome@Com