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 attack the largely undefended East Coast while the fleet sailed about in an effort to engage him, prey upon American shipping, or perhaps sail up the Potomac and set fire to Washington, D.C. Ultimately, Cervera did none of these, managing to evade the U.S. fleet for several weeks, confounding his American counterparts, and re-coaling in the process before finally seeking refuge in the harbor of Santiago de Cuba. On May 29, 1898, an American squadron sighted Cervera's newest ship, the cruiser , and immediately established a blockade around the mouth of the harbor. The Spanish soon found themselves "blockaded closely