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 and later research by historians, have suggested that nearly 85% of the Spanish ammunition at Santiago was utterly useless, either defective or simply filled with sawdust as a cost-saving measure for practice firing. The American ammunition had no such issues of lethality. "Vizcaya" continued the fight until overwhelmed, and by the end of the engagement she had been struck as many as 200 times by the fire from "Brooklyn" and "Texas". "Brooklyn" had closed to within when she finally delivered an round which, according to witnesses, may have detonated a torpedo being prepared for launch. A huge explosion ensued, "Vizcaya"