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 the more powerful U.S. Navy. Before taking command of the Spanish Caribbean Squadron, Cervera had served a variety of military and political roles, retiring after a dispute with opposing politicians. However, when war with the United States broke, Cervera was recalled into the Spanish Navy and given command of the Caribbean Squadron. This squadron was to be dispatched from Spain with the ultimate destination of the Caribbean, initially Puerto Rico but then changed to Cuba, to reinforce the Spanish garrison, to defend the island from American invasion, and to break the American naval blockade. Before the outbreak of war, Cervera