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 Spanish government sent their fleet under Admiral Pascual Cervera y Topete to defend Cuba and keep an open line of communication with the Spanish garrison there; Cervera opposed this strategy. He believed his squadron lacked the strength necessary to engage the American squadron, preferring instead to engage the Americans near the Canary Islands or to mount an attack against the American coast, but he was overruled by his superiors in Madrid. Cervera's own misgivings reveal the seriousness of the situation faced: Lacking a clear strategy, the Spanish may have hoped to end the war quickly in a "glorious defeat" against