War Revenue Act of 1898 War Revenue Act of 1898 The War Revenue Act of 1898 was legislation signed into law in the United States on June 13, 1898, which created a wide range of taxes to raise revenue for the American prosecution of the Spanish–American War. The legislation established the predecessor to the estate tax, and twice the Supreme Court of the United States issued rulings about the law. The War Revenue Act of 1898 was introduced to fund American participation in the Spanish–American War. The people of Cuba had been seeking independence from Spain for several years, and after the destruction of the
Battle of Santiago de Cuba Ramon Blanco y Erenas, the top military commander in Cuba, ordered it to sortie from the harbor along the coast westward to Cienfuegos. In Cervera's eyes, the escape from the bay seemed nearly impossible. He strongly considered fleeing under protection of night, but opted to sail by day instead to ensure the safe navigation of his ships through Santiago's narrow channel. On Sunday July 3, 1898, Cervera, aboard his flagship "Infanta Maria Teresa", led the Spanish fleet out of the safety of Santiago harbor at seven minute intervals. The primary elements of the American forces in Cuban waters were initially