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 Spain. On April 25, the United States declared war. America claimed to have had no self-serving interest in Cuba, but some political and military leaders and imperialists did believe the war would be an opportunity for the United States to expand territories overseas and to demonstrate its increasing naval power against a weak foe. Moreover, the United States sought to expand economic ties with Cuba for its resources in sugar and tobacco, all of which influenced America's decision to intervene. It was evident that gaining territories across the globe would increase the strength and influence of the United States and