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
Siege of Santiago along San Juan Heights. In the charge at the Battle of San Juan Hill U.S. forces captured the Spanish position. At the Battle of El Caney the same day, U.S. forces took the fortified Spanish position and were then able to extend the U.S. flank on San Juan Hill. The destruction of the Spanish fleet at the Battle of Santiago de Cuba allowed U.S. forces to safely besiege the city. On July 3, 1898, the same day as the naval battle, Major General William "Pecos Bill" Shafter began the siege of Santiago. Shafter fortified his position on San Juan Heights.