In 1862, in order to support the Civil War effort, Congress enacted the first income tax law and through the Act of 1862, it established the office of Commissioner of Internal Revenue. It was based on the principles of graduated, or progressive, taxation and withheld income on a person earning from $600 to $10,000 per year at the rate of 3%. Those who had incomes of more than $10,000 paid taxes at a higher rate. Not only were sales and excise taxes added, but an “inheritance” tax also made its debut.
On www.Ancestry.com I checked in the Card Catalog and clicked on the “Tax, Criminal, Land & Wills” link. Under “Filter By Collection,” I clicked on “Tax Lists.” In the results list, I clicked on the “U.S. IRS Tax Assessment Lists, 1862-1918.” I entered my ancestor’s surname, Welte, and I found several records for the state of Iowa. It shows the taxes incurred on his articles that he produced which were “Boots & Shoes to Order.”
 Philalethes (pseud.) "Tribute to Cæsar, How paid by the Best Christians, And to what Purpose; With Some Remarks on the late vigorous Expedition against Canada. Of Civil Government, How Inconsistent it is with the Government of Christ in his Church. Compared with the Ancient Just and Righteous Principles of the Quakers, and their Modern Practice and Doctrine. With some Notes upon the Discipline of their Church in this Province, especially at Philadelphia" (1715?) as found in Gross, David M. (ed.) American Quaker War Tax Resistance (2008) ISBN 978-1-4382-6015-0 pp. 23-42