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 prisoners were returned to Spain with their “honors of war” on American ships. The battle was the end of any noteworthy Spanish naval presence in the New World. It forced Spain to re-assess its strategy in Cuba and resulted in an ever-tightening blockade of the island. While fighting continued until August, when the Treaty of Paris was signed, all surviving Spanish capital ships were now husbanded to defend their homeland leaving only isolated units of auxiliary vessels to defend the coast. Uncontested U.S. control of the seas around Cuba made resupply of the Spanish garrison impossible and its surrender inevitable.