Abraham Lincoln was an American politician and lawyer who served as the 16th President of the United States from March 1861 until his assassination in April 1865. Lincoln led the United States through its Civil War—its bloodiest war and perhaps its greatest moral, constitutional, in doing so, he preserved the Union, abolished slavery, strengthened the federal government, and modernized the economy. Born in Hodgenville, Lincoln grew up on the frontier in Kentucky. Largely self-educated, he became a lawyer in Illinois, a Whig Party leader, elected to the United States House of Representatives in 1846, Lincoln promoted rapid modernization of the economy through banks and railroads. Reentering politics in 1854, he became a leader in building the new Republican Party, in 1860, Lincoln secured the Republican Party presidential nomination as a moderate from a swing state. Though he gained little support in the slaveholding states of the South. Subsequently, on April 12,1861, a Confederate attack on Fort Sumter inspired the North to enthusiastically rally behind the Union.
Politically, Lincoln fought back by pitting his opponents against each other, by carefully planned political patronage and his Gettysburg Address became an iconic endorsement of the principles of nationalism, equal rights and democracy. Lincoln initially concentrated on the military and political dimensions of the war and his primary goal was to reunite the nation. He suspended habeas corpus, leading to the ex parte Merryman decision. Lincoln closely supervised the war effort, especially the selection of top generals, including his most successful general, Lincoln tried repeatedly to capture the Confederate capital at Richmond, each time a general failed, Lincoln substituted another, until finally Grant succeeded. As the war progressed, his moves toward ending slavery included the Emancipation Proclamation of 1863. On April 14,1865, five days after the surrender of Confederate commanding general Robert E. Lee, Lincoln was assassinated by John Wilkes Booth, a Confederate sympathizer. Secretary of War Edwin Stanton launched a manhunt for Booth, and 12 days on April 26, Lincoln has been consistently ranked both by scholars and the public as among the greatest U. S. presidents.
Abraham Lincoln was born February 12,1809, the child of Thomas and Nancy Hanks Lincoln, in a one-room log cabin on the Sinking Spring Farm near Hodgenville. He was a descendant of Samuel Lincoln, an Englishman who migrated from Hingham, Norfolk to its namesake of Hingham, samuels grandson and great-grandson began the familys western migration, which passed through New Jersey and Virginia. Lincolns paternal grandfather and namesake, Captain Abraham Lincoln, moved the family from Virginia to Jefferson County, Captain Lincoln was killed in an Indian raid in 1786. His children, including eight-year-old Thomas, the presidents father
Forty-eight of the fifty states and the federal district are contiguous and located in North America between Canada and Mexico. The state of Alaska is in the northwest corner of North America, bordered by Canada to the east, the state of Hawaii is an archipelago in the mid-Pacific Ocean. The U. S. territories are scattered about the Pacific Ocean, the geography and wildlife of the country are extremely diverse. At 3.8 million square miles and with over 324 million people, the United States is the worlds third- or fourth-largest country by area, third-largest by land area. It is one of the worlds most ethnically diverse and multicultural nations, paleo-Indians migrated from Asia to the North American mainland at least 15,000 years ago. European colonization began in the 16th century, the United States emerged from 13 British colonies along the East Coast. Numerous disputes between Great Britain and the following the Seven Years War led to the American Revolution. On July 4,1776, during the course of the American Revolutionary War, the war ended in 1783 with recognition of the independence of the United States by Great Britain, representing the first successful war of independence against a European power.
The current constitution was adopted in 1788, after the Articles of Confederation, the first ten amendments, collectively named the Bill of Rights, were ratified in 1791 and designed to guarantee many fundamental civil liberties. During the second half of the 19th century, the American Civil War led to the end of slavery in the country. By the end of century, the United States extended into the Pacific Ocean. The Spanish–American War and World War I confirmed the status as a global military power. The end of the Cold War and the dissolution of the Soviet Union in 1991 left the United States as the sole superpower. The U. S. is a member of the United Nations, World Bank, International Monetary Fund, Organization of American States. The United States is a developed country, with the worlds largest economy by nominal GDP. It ranks highly in several measures of performance, including average wage, human development, per capita GDP. While the U. S. economy is considered post-industrial, characterized by the dominance of services and knowledge economy, the United States is a prominent political and cultural force internationally, and a leader in scientific research and technological innovations.
In 1507, the German cartographer Martin Waldseemüller produced a map on which he named the lands of the Western Hemisphere America after the Italian explorer and cartographer Amerigo Vespucci
Gideon Welles was the United States Secretary of the Navy from 1861 to 1869, a cabinet post he was given after supporting Lincoln in the 1860 election. This is viewed as a cause of Union victory in the Civil War. Welles was instrumental in the Navys creation of the Medal of Honor, Gideon Welles, the son of Samuel Welles and Ann Hale, was born on July 1,1802, in Glastonbury, Connecticut. In contrast to the Fundamental Orders of Connecticut, the constitution of 1818 provided for freedom of religion. He was a member of the generation of his family in America. His original immigrant ancestor was Thomas Welles, who arrived in 1635 and was the man in Connecticuts history to hold all four top offices, deputy governor, treasurer. He was the transcriber of the Fundamental Orders, Welles was the second great grandson of Capt. Samuel Welles and Ruth Welles, the daughter of Edmund Rice, a 1638 immigrant to Sudbury and founder of Marlborough, Massachusetts. Her father, graduated from Yale College in 1794 and practiced law in Mifflin and Centre Counties and she died on February 28,1886, in Hartford and was buried next to her husband in Cedar Hill Cemetery in Hartford.
Gideon and Mary Jane were the parents of six children and he was educated at the Episcopal Academy at Cheshire and earned a degree at the American Literary and Military Academy at Norwich, Vt. He became a lawyer through the practice of reading the law. After successfully gaining admission, from 1827 to 1835, he participated in the Connecticut House of Representatives as a Democrat, Welles was a Jacksonian Democrat who worked very closely with Martin Van Buren and John Milton Niles. His chief rival in the Connecticut Democratic Party was Isaac Toucey, while Welles dutifully supported James K. Polk in the 1844 election, he would abandon the Democrats in 1848 to support Van Burens Free Soil campaign. Welles strong support of Abraham Lincoln in the 1860 presidential election made him the candidate from New England for Lincolns cabinet. In March 1861, Lincoln named Welles his Secretary of the Navy, Welles found the Naval Department in disarray, with Southern officers resigning en masse. His first major action was to dispatch the Navys most powerful warship, Secretary of State Seward had just ordered the Powhatan to Fort Pickens, Florida on his own authority, ruining whatever chance Major Robert Anderson had of withstanding the assault.
Several weeks later, when Seward argued for a blockade of Southern ports, despite his misgivings, Welles efforts to rebuild the Navy and implement the blockade proved extraordinarily effective. From 76 ships and 7,600 sailors in 1861, the Navy expanded almost tenfold by 1865. At the start of the war, David Dixon Porter wrote Welles that the present allowance of crews. is for peace establishment and is not suited at all to times of war
William P. Fessenden
William Pitt Fessenden was an American politician from the U. S. state of Maine. Fessenden was a Whig and member of the Fessenden political family and he served in the United States House of Representatives and Senate before becoming Secretary of the Treasury under President Abraham Lincoln during the American Civil War. A lawyer, he was a leading antislavery Whig in Maine, in Congress and he built an antislavery coalition in the state legislature that elected him to the U. S. Senate, it became Maines Republican organization. In the Senate, Fessenden played a role in the debates on Kansas. He led Radical Republicans in attacking Democrats Stephen Douglas, Franklin Pierce, fessendens speeches were read widely, influencing Republicans such as Abraham Lincoln and building support for Lincolns 1860 Republican presidential nomination. During the war, Senator Fessenden helped shape the Unions taxation and he moderated his earlier radicalism, and supported Lincoln against the Radicals, becoming Lincolns Treasury Secretary.
Later, Fessenden provided critical support that prevented Senate conviction of President Andrew Johnson and he was the first Republican Senator to ring out. not guilty followed by six other Republican Senators resulting in the acquittal of President Johnson. He is the person to have three streets in Portland named for him, William and Fessenden streets in the citys Oakdale neighborhood. Fessenden was born in Boscawen, New Hampshire, on October 16,1806 and his father was attorney and legislator Samuel Fessenden. William was separated from his mother at his birth, and he was raised by his grandmother for seven years. He graduated from Bowdoin College in 1823 and studied law and he was a founding member of the Maine Temperance Society in 1827. That year he was admitted to the bar. He practiced with his father, who was a prominent anti-slavery activist and he practiced law first in Bridgton, Maine, a year in Bangor, and afterward in Portland. He was a member of the Maine House of Representatives in 1832 and was its leading debater.
He refused nominations to Congress in 1831 and in 1838, and served in the Maine legislature again in 1840 and he was elected for one term in the United States House of Representatives as a Whig in 1840. During this term, he moved to repeal the rule that excluded anti-slavery petitions, and spoke upon the loan and bankrupt bills, and the army. At the end of his term in Congress, he turned his attention wholly to his law business until he was again in the Maine legislature in 1845-46 and he was again in the Maine legislature in 1853 and 1854. Fessendens strong anti-slavery principles caused his election to the U. S. Senate in 1854, with the support of Whigs, upon taking office, he immediately began speaking against the Kansas-Nebraska Act
Thaddeus Stevens was a member of the United States House of Representatives from Pennsylvania and one of the leaders of the Radical Republican faction of the Republican Party during the 1860s. A fierce opponent of slavery and discrimination against African-Americans, Stevens sought to secure their rights during Reconstruction, Stevens was born in rural Vermont, in poverty, and with a club foot, giving him a limp he kept his entire life. He moved to Pennsylvania as a man, and quickly became a successful lawyer in Gettysburg. He interested himself in municipal affairs, and in politics and he was elected to the Pennsylvania House of Representatives, where he became a strong advocate of free public education. Financial setbacks in 1842 caused him to move his home and practice to the city of Lancaster. There, he joined the Whig Party, and was elected to Congress in 1848 and his activities as a lawyer and politician in opposition to slavery cost him votes and he did not seek reelection in 1852. After a brief flirtation with the Know-Nothing Party, Stevens joined the newly formed Republican Party, with fellow radicals such as Massachusetts Senator Charles Sumner, he opposed the expansion of slavery and concessions to the South as war came.
Stevens argued that slavery should not survive the war, he was frustrated by the slowness of President Abraham Lincoln to support his position and he guided the governments financial legislation through the House as Ways and Means chairman. His plans went too far for the Moderate Republicans and were not enacted, after Lincolns assassination in April 1865, Stevens came into conflict with the new president, who sought rapid restoration of the seceded states without guarantees for freedmen. The difference in views caused a battle between Johnson and Congress, with Stevens leading the Radical Republicans. After gains in the 1866 election the radicals took control of Reconstruction away from Johnson, Stevenss last great battle was to secure articles of impeachment in the House against Johnson, though the Senate did not convict the President. Stevens was born in Danville, Vermont, on April 4,1792 and he was the second of four children, all boys, and was named to honor the Polish general who served in the American Revolution, Thaddeus Kościuszko.
His parents were Baptists who had emigrated from Massachusetts around 1786, Thaddeus was born with a club foot, at the time seen as a judgment from God for secret parental sin—and his older brother was born with the condition in both feet. The boys father, Joshua Stevens, was a farmer and cobbler who struggled to make a living in Vermont, after fathering two more sons Joshua abandoned the children and his wife Sarah. The circumstances of his departure and his subsequent fate are uncertain, Sarah Stevens struggled to make a living from the farm, with the increasing aid of her sons. She was determined that her sons improve themselves, and in 1807 moved the family to the town of Peacham. He suffered much from the taunts of his classmates for his disability, accounts describe him there as wilful, headstrong with an overwhelming burning desire to secure an education. After graduation, he enrolled at Burlington College of the University of Vermont, Stevens enrolled in the sophomore class at Dartmouth College in Hanover, New Hampshire
Internal Revenue Service
The Internal Revenue Service is the revenue service of the United States federal government. The IRS is responsible for collecting taxes and administering the Internal Revenue Code and its duty to maximize tax revenue entails providing tax assistance to taxpayers, as well as pursuing and resolving instances of erroneous or fraudulent tax filings. The IRS has overseen various benefits programs, and enforces portions of the Affordable Care Act. The IRS originated with the Commissioner of Internal Revenue, an office created in 1862 to assess the nations first income tax. The temporary measure provided over a fifth of the Unions war expenses and was allowed to expire a decade later, in 1913, the Sixteenth Amendment to the U. S. Constitution was ratified authorizing Congress to impose a tax on income, in the 1950s, the agency was renamed the Internal Revenue Service and significantly reorganized. The Tax Reform Act of 1986 modernized the IRS and restructured it along a private sector model, in the 2015 fiscal year, the IRS processed almost 240 million returns and collected approximately $3.3 trillion in revenue, spending 35¢ for every $100 it collected.
The Revenue Act of 1862 was passed as an emergency and temporary war-time tax and it copied a relatively new British system of income taxation, instead of trade and property taxation. The first income tax was passed in 1862, The initial rate was 3% on income over $800, in 1862 the rate was 3% on income between $600 and $10,000, and 5% on income over $10,000. In 1864 the rate was 5% on income between $600 and $5,000,7. 5% on income $5, 000–10,000, and 10% on income $10,000 and above. By the end of the war, 10% of Union households had paid some form of tax. After the Civil War, Reconstruction and transforming the North and South war machines towards peacetime required public funding, however, in 1872, seven years after the war, lawmakers allowed the temporary Civil War income tax to expire. Income taxes evolved, but in 1894 the Supreme Court declared the Income Tax of 1894 unconstitutional in Pollock v. Farmers Loan & Trust Co. a decision that contradicted Hylton v. United States, the federal government scrambled to raise money.
In 1906, with the election of President Theodore Roosevelt, and his successor William Howard Taft, by February 1913,36 states had ratified the change to the Constitution. It was further ratified by six states by March. Of the 48 states at the time,42 ratified it, Rhode Island, and Utah rejected the amendment, Pennsylvania and Florida did not take up the issue. A copy of the very first IRS1040 form, dated 1913, in the first year after ratification of the Sixteenth Amendment, no taxes were collected—instead, taxpayers simply completed the form and the IRS checked it for accuracy. The IRSs workload jumped by ten-fold, triggering a massive restructuring, professional tax collectors began to replace a system of patronage appointments
The Union Army was the land force that fought for the Union during the American Civil War,1861 to 1865. It included the permanent regular army of the United States, which was augmented by numbers of temporary units consisting of volunteers as well as conscripts. The Union Army fought and eventually defeated the Confederate Army during the war, at least two and a half million men served in the Union Army, almost all were volunteers. About 360,000 Union soldiers died from all causes,280,000 were wounded and 200,000 deserted. When the American Civil War began in April 1861, there were only 16,000 men in the U. S. Army, and of these many Southern officers resigned and joined the Confederate army. The U. S. Army consisted of ten regiments of infantry, four of artillery, Lincolns call forced the border states to choose sides, and four seceded, making the Confederacy eleven states strong. The war proved to be longer and more extensive than anyone North or South had expected, the call for volunteers initially was easily met by patriotic Northerners and even immigrants who enlisted for a steady income and meals.
Over 10,000 Germans in New York and Pennsylvania immediately responded to Lincolns call, as more men were needed, the number of volunteers fell and both money bounties and forced conscription had to be turned to. Nevertheless, between April 1861 and April 1865, at least two and a million men served in the Union Army, of whom the majority were volunteers. It is a misconception that the South held an advantage because of the percentage of professional officers who resigned to join the Confederate army. At the start of the war, there were 824 graduates of the U. S, Military Academy on the active list, of these,296 resigned or were dismissed, and 184 of those became Confederate officers. Of the approximately 900 West Point graduates who were civilians,400 returned to the Union Army and 99 to the Confederate. Therefore, the ratio of Union to Confederate professional officers was 642 to 283, the South did have the advantage of other military colleges, such as The Citadel and Virginia Military Institute, but they produced fewer officers.
The Union Army was composed of numerous organizations, which were generally organized geographically, Military Division A collection of Departments reporting to one commander. Military Divisions were similar to the modern term Theater, and were modeled close to, though not synonymous with. Department An organization that covered a region, including responsibilities for the Federal installations therein. Those named for states usually referred to Southern states that had been occupied and it was more common to name departments for rivers or regions. District A subdivision of a Department, there were Subdistricts for smaller regions
Taxation in the United States
The United States of America is a federal republic with separate federal and local government. Taxes are imposed in the United States at each of these levels and these include taxes on income, property, capital gains, imports and gifts, as well as various fees. In 2010 taxes collected by federal and municipal governments amounted to 24. 8% of GDP, in the OECD, only Chile and Mexico taxed less as a share of GDP. However, taxes fall much more heavily on income than on capital income. Divergent taxes and subsidies for different forms of income and spending can constitute a form of taxation of some activities over others. For example, individual spending on education can be said to be taxed at a high rate. Taxes are imposed on net income of individuals and corporations by the federal, most state and residents are taxed on worldwide income and allowed a credit for foreign taxes. Income subject to tax is determined under tax accounting rules, not financial accounting principles, most business expenses reduce taxable income, though limits apply to a few expenses.
State rules for determining taxable income often differ from federal rules, Federal tax rates vary from 10% to 39. 6% of taxable income. State and local tax rates vary widely by jurisdiction, from 0% to 13. 30% of income, state taxes are generally treated as a deductible expense for federal tax computation. In 2013, the top income tax rate for a high-income California resident would be 52. 9%. The United States is one of two countries in the world that taxes its non-resident citizens on worldwide income, in the manner and rates as residents. The Supreme Court upheld the constitutionality of the payment of tax in the case of Cook v. Tait,265 U. S.47. Payroll taxes are imposed by the federal and all state governments and these include Social Security and Medicare taxes imposed on both employers and employees, at a combined rate of 15. 3%. Social Security tax applies only to the first $106,800 of wages in 2009 through 2011, benefits are only accrued on the first $106,800 of wages. Employers must withhold income taxes on wages, an unemployment tax and certain other levies apply to employers.
Payroll taxes have increased as a share of federal revenue since the 1950s. Property taxes are imposed by most local governments and many special purpose authorities based on the market value of property
Revenue Act of 1913
It was signed into law by President Woodrow Wilson on October 3,1913, and was sponsored by Alabama Representative Oscar Underwood. President Woodrow Wilson summoned a special session of Congress in April 1913 and his immediate objective was to confront the perennial tariff question, and he brought special attention to the matter by deciding to appear in person before Congress to make his appeal. He was the first president since John Adams to do so, the joint session was a spectacular event. A huge crowd gathered and every seat in the House chamber was taken, Wilson spoke only briefly, but made it clear that tariff reform was needed, and that he would not be a party to a repeat of the embarrassment of the thwarted reform of 1894. The burden was clearly on Democratic shoulders because they controlled both houses of Congress for the first time in 18 years, unlike many of his predecessors, took the offensive. He went to the Capitol and twisted the arms of backsliding Democrats, the president was successful with generating a public reaction.
Angry constituents wrote their congressmen and demanded tariff reform, the Revenue Act of 1913 passed the House,281 to 139, on May 8,1913. Wilson used his powers to guide it to Senate passage 44 to 37. Politically it was considered a triumph for President Woodrow Wilson. The 1913 Act established the lowest rates since the Walker Tariff of 1857, most schedules were put on an ad valorem basis. The duty on woolens went from 56% to 18. 5%, steel rails, raw wool, iron ore, and agricultural implements had zero rates. The reciprocity program the Republicans had been pushing was eliminated, Congress rejected proposals for a tariff board to scientifically fix rates, but did set up a study commission. The Underwood-Simmons measure vastly increased the free list, adding woolens, steel, farm machinery and many raw materials, the average rate was approximately 26 percent. The Act provided for the reinstitution of an income tax as a means to compensate for anticipated lost revenue because of the reduction of tariff duties.
That obstacle, was removed by ratification of the Sixteenth Amendment on February 3,1913, the Act provided in part that. The incomes of couples exceeding $4,000, as well as those of single persons earning $3,000 or more, were subject to a one percent federal tax. Further, the measure provided a tax structure, meaning that high income earners were required to pay at higher rates. It would require only a few years for the income tax to become the chief source of income for the government
A progressive tax is a tax in which the tax rate increases as the taxable amount increases. The term progressive refers to the way the tax rate progresses from low to high, the term can be applied to individual taxes or to a tax system as a whole, a year, multi-year, or lifetime. Progressive taxes are imposed in an attempt to reduce the tax incidence of people with an ability to pay. The opposite of a tax is a regressive tax, where the relative tax rate or burden decreases as an individuals ability to pay increases. The term is applied in reference to personal income taxes. It can apply to adjustments of the tax base by using tax exemptions, tax credits, Progressive taxation has been positively associated with happiness, the subjective well-being of nations and citizen satisfaction with public goods, such as education and transportation. In the early days of the Roman Republic, public taxes consisted of assessments on owned wealth, the tax rate under normal circumstances was 1% of property value, and could sometimes climb as high as 3% in situations such as war.
These taxes were levied against land and other estate, animals, personal items. By 167 BC, Rome no longer needed to levy a tax against its citizens in the Italian peninsula, due to the riches acquired from conquered provinces. The first modern income tax was introduced in Britain by Prime Minister William Pitt the Younger in his budget of December 1798, to pay for weapons and equipment for the French Revolutionary War. Pitts new graduated income tax began at a levy of 2 old pence in the pound on incomes over £60, Pitt hoped that the new income tax would raise £10 million, but actual receipts for 1799 totalled just over £6 million. Pitts income tax was levied from 1799 to 1802, when it was abolished by Henry Addington during the Peace of Amiens, Addington had taken over as prime minister in 1801, after Pitts resignation over Catholic Emancipation. The income tax was reintroduced by Addington in 1803 when hostilities recommenced, the United Kingdom income tax was reintroduced by Sir Robert Peel in the Income Tax Act 1842.
Peel, as a Conservative, had opposed income tax in the 1841 general election, the new income tax, based on Addingtons model, was imposed on incomes above £150. Although this measure was intended to be temporary, it soon became a fixture of the British taxation system. A committee was formed in 1851 under Joseph Hume to investigate the matter, despite the vociferous objection, William Gladstone, Chancellor of the Exchequer from 1852, kept the progressive income tax, and extended it to cover the costs of the Crimean War. By the 1860s, the tax had become a grudgingly accepted element of the English fiscal system. In the United States, the first progressive income tax was established by the Revenue Act of 1862 and this was signed into law by President Abraham Lincoln and repealed the flat tax, which had been brought in under the Revenue Act of 1861
Revenue Act of 1924
The United States Revenue Act of 1924, known as the Mellon tax bill cut federal tax rates and established the U. S. Board of Tax Appeals, which was renamed the United States Tax Court in 1942. The bill was named after U. S. Secretary of the Treasury Andrew Mellon, the Revenue Act was applicable to incomes for 1924. The bottom rate, on income under $4,000, fell from 1. 5% to 1. 125%, a parallel act, the Indian Citizenship Act of 1924, granted all non-citizen resident Indians citizenship. Thus the Revenue Act declared that there were no longer any Indians, president Calvin Coolidge signed the bill into law. A Normal Tax and a Surtax were levied against the net income of individuals as shown in the following table, exemption of $1,000 for single filers and $2,500 for married couples and heads of family. A $400 exemption for each dependent under 18, text of the Constitution of the United States