Electronic Resources Online Catalog Library of Congress The subscription resources marked with a padlock are available to researchers on-site at the Library of Congress. If you are unable to visit the Library, you may be able to access these resources through your local public or academic library. A search for articles in the following business and historical newspaper databases will produce relevant results.
Elephind External This sources has 3,, historic Newspapers — 4, Newspaper Titles, from around the world with a large number from the United States. It mostly begins in though there is one from and one from This site has the data in pdf files including previous editions back to Past s External This is a collection of s beginning with the year from the Tax History Project. Senate Joint Resolution 40, 36 Stat. Tax quotes This is a series of quotes related to taxes compiled by the IRS.
TaxStats Individual taxes This is series of Excel created by the IRS that includes files with aggregate data pulled from tax forms. Search the Library's Catalog Additional works on the history of the U. Income tax--United States--History. Tax administration and procedure--United States--History. United States--Constitutionth Amendment. Subjects: American History , Business and Management. Back to top. February 3rd is the anniversary of the ratification of the 16th Amendment in In fact, it was the third.
Tariffs and sales taxes helped fund the federal government in the early days. But the financial needs of the Civil War led to the first national income tax. In an case, Pollock v. When Taft succeeded Theodore Roosevelt as president in , he faced a dilemma. Thorndike , director of the Tax History Project and author of numerous books and articles on the history of American taxation, explains. Taft believed that enacting such a tax could damage the court's authority.
A debate raged anew in Congress, with Democrats and progressive Republicans rallying to back a new income tax, while GOP leaders in both the House and Senate remained strongly against the idea. Instead, he saw personal income taxation as a power that should be used only in emergencies, such as wartime.
Taft also worried that citizens who opposed personal taxation might simply refuse to pay and then commit perjury to evade the law. In , Taxation on Income Investigation Commission was set up which was declared ultra vires by the Supreme Court in but the necessity of deep investigation had by then been realised.
In , the Directorate of Inspection Investigation was set up. It was in this year that a new cadre known as Inspectors of Income Tax was created. The increase in 'large income' cases necessitated checking of the work done by departmental officers. Training them was important. The new recruits were sent to Bombay and Calcutta where they were trained, though not in an organised manner.
In , I. Direct Taxes Staff College started functioning in Nagpur. Today this attached office of the Board functions under a Director-General. It is called the National Academy of Direct Taxes. By , the I. Consequently, the Central Board of Revenue Act, was passed. Finally, the need for a permanent settlement mechanism resulted in the creation of the Settlement Commission. The recovery of arrears of tax which till was the function of State authorities was passed on to the departmental officers.
A whole new wing of Officers - Tax Recovery Officers was created and a new cadre of post of Tax Recovery Commissioners was introduced w. The Commissioners' cadre was further reorganised and five posts of Chief Commissioners Administration were created in Initially computerisation of processing of challans was taken up.
For this 3 computer centres were first set up in in metropolitan cities using SN systems. This was later extended to 33 major cities by The computerized activities were subsequently extended to allotment of PAN under the old series, allotment of TAN, and pay roll accounting.
These computer centres used batch process with dumb terminals for data entry. In a Working Group was set up by the Government to recommend computerisation of the department.
Based on the report of the Working Group a comprehensive computerisation plan was approved by the Government in October, PCs were first provided to officers in these cities in phases. Network with leased data circuits were accordingly set up in Delhi, Mumbai and Chennai in Phase-I during A National Computer Centre was set up at Delhi in Integrated application software were developed and deployed during Thereafter, RS type mid range servers were provided in the other 33 Computer Centres in various major cities in These were connected to the National Computer Centre through leased lines.
PCs were provided to officers of different level upto ITOs in stages between and The aforementioned objectives have been sought to be achieved by the department through a multi-pronged strategy of :. Click to Wetelltagline. Income Tax Department. It looks like your browser does not have JavaScript enabled. Please turn on JavaScript and try again.
Page Content. Booklets Pamphlets. History of Taxation Post 1. Preliminary : The rapid changes in administration of direct taxes, during the last decades, reflect the history of socio-economic thinking in India.
Changes in administrative set up since the inception of the department: The organisational history of the Income-tax Department starts in the year Important events affecting the administrative set up in the Income-tax department: Appellate functions separated from inspecting functions. A class of officers known as AACs came into existence. Jurisdiction of Commissioners of Income tax extended to certain classes of cases and a central charge was created at Bombay. Excess Profits Tax introduced w.
Demonetisation of high denomination notes made. Excess Profits Tax Act repealed. Voluntary Disclosure Scheme introduced. Inspector of Income-tax declared as an I. Report of Law Commission received. Two grades of Inspectors - selection and ordinary grades - merged into one single grade. Income-tax Act, came into existence w. Revenue Audit introduced for the first time in the Department.
New system for evaluation of work done by Income-tax Officers introduced. The Companies Profits Sur -tax Act, was introduced. Annuity Deposit Scheme, introduced. Special Recovery Unit created. Intelligence Wing created and placed under the charge of Directorate of Inspection Investigation. Report of rationalisation and simplification of tax structure Bhoothalingam Committee received.
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