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 sued for peace. Spain surrendered in August and the war was over. Some of the terms of surrender were as follows: These terms, upon which both sides came to an agreement during the 1898 Treaty of Paris (1898) negotiations, decided the fate of the remaining Spanish troops, vessels, and the matter of Cuba's sovereignty. Spanish prisoners of war that were not wounded were sent to Seavey's Island at the Portsmouth Naval Shipyard in Kittery Maine, where they were confined at Camp Long from July to September 1898. The Americans treated Spain's officers, soldiers, and sailors with great respect. Ultimately, Spanish