History of The Federal Income Tax

It all started in the year 1909 when an uneasy alliance of Democrats and western Republicans joined to support passage of an individual income tax. Some observers believed the justices would invalidate an income tax, just as they had done so in 1895. Others however, thought the Court had changed to reflect growing bipartisan and popular support for the levy. A few income tax supporters wanted to press the issue regardless of the Court's likely response, eager to make the case for progressive taxation. In any case, the income tax coalition developed a moderate proposal and sought to attach it to tariff legislation in the Senate.
In doing my research I found out that the GOP leaders were alarmed by rebellion in their own levels, with numerous Republican progressives indicating their support for a new income tax. Senate Finance Committee Chairman Nelson Aldrich tried to fend off the income tax proposal, but pro-tax forces enjoyed considerable momentum, this was indicating that the proposal was on its way for the federal income tax. Worried that Aldrich would lose the battle,
I believe that the purposes for these income tax are that president Taft convinced the senator that a modest tax on corporate income would siphon off support for general income taxation. In doing so, it would deny victory to the congressional income tax coalition, preserving GOP unity.
Framed as an excise tax on the privilege of doing business as a corporation, the levy was carefully designed to sidestep constitutional issues surrounding the income tax. As Taft had predicted, the corporation tax successfully deflated the larer income tax movement at least for the time being.
This is when the federal income tax became introduced, in 1913 as part of his 1909 tax compromise, Taft had agreed to support a constitutional amendment authorizing federal income