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 (1748) and the 16-gun, 100-man sloops "Merlin" and "Weazel". He had initially intended to take his squadron and attack Santiago de Cuba, but contrary winds led to him deciding instead to attack Fort Saint Louis de Sud. He arrived on 8 March 1748, and after subjecting the fort to a heavy bombardment forced its surrender. Attacks on Petit-Goâve and Cap-Français, however, had to be postponed due to lack of troops. It was therefore decided to proceed with the attack upon Santiago. The afternoon of 28 March, having been joined by "HMS Lenox" and the frigates "Vainqueur", "Vulture", and the tender "Sharp",