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
USS Santiago de Cuba (1861) elusive Southern warships. On 21 June 1863, "Santiago de Cuba" overtook "Victory" off Palmetto Point, Eleuthera Island, ending a long chase after the British steamer had slipped through the blockade off Charleston with a cargo of cotton, tobacco, and turpentine. On the 25th, she took steamer, "Britannia", in the same area. On 15 July, she boarded steamer, "Lizzie", east of the Florida coast and sent the prize to Key West, Florida for trial. Late in the year, "Santiago de Cuba" sailed north for repairs and decommissioned on 30 December 1863. Overhaul completed, the side wheeler recommissioned on 6 June 1864