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
Society of the Army of Santiago de Cuba all officers and soldiers of the United States Army (including Acting Assistant Surgeons and authorized Volunteer Aides), who constituted the expeditionary force to Santiago de Cuba and who worthily participated in the campaign between the dates of June 14 and July 17, 1898, and who shall signify their wish for membership by making application and paying the dues. There shall be three classes of membership, namely: First, Original Members; Second, Members by Inheritance, to consist of lineal male descendants of Original Members; and, Third, Members by Succession, to consist of those male blood relatives of the first or second class