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 only a few inconclusive skirmishes resulting. For his part, Cervera was content to wait, hoping for bad weather to scatter the Americans so that he could make a run to a position more favorable for engaging the enemy. However, U.S. land forces began to drive on Santiago de Cuba, and by the end of June 1898, Cervera found himself unable to remain safely in the harbor, and Governor-General Blanco y Erenas wanted a sortie, stating, "it is better for the honor of our arms that the squadron perish in battle ...". The breakout was planned for 09:00 on Sunday, July