May’s After Action Report by Archie Lintz

May After Action Report

Civil War Round Table of Northeast Indiana

Jim Floyd presented on the history of the federal income tax, which originated with the need to fund the military requirements of fighting the Civil War, eventually discontinued after the War, declared unconstitutional by the Supreme Court, then established as law by the 16th Amendment.

If you can read the above paragraph without yawning, you are pretty yourself; but the same cannot be said of the fascinating story of the income tax as told us at our May meeting by Mr. Floyd.

Floyd is an Enrolled Agent, one of three kinds of professionals permitted to represent citizens before the IRS.  That was the origin of his interest in the subject, which was comprehensive—not often done with any subject so thoroughly in the space of an hour.  It was illustrated by artifacts brought for us to see and by visuals on the screen that supported his narrative.

I will offer three personal observations on his presentation.  First, that Mr. Floyd entertained the many questions that came to him throughout his presentation with solicitous respect in answering them, often complimenting those asking, and frankly saying so when he did not know the answer to a question with good humor.  Secondly, like a model of good teaching, this presentation stimulated additional topics to think about, and left one wanting to know more about them. Lastly, he brought a subject before us that is from the Civil War that is relevant in our personal & political lives today and proves the importance of the study of the Civil War in understanding our country.

If the only things certain in life are death and taxation, now at least we understand the origin of the latter and its history in our country.

Figure 1Tax-Stamped Photo Owned by Mr. Floyd

Note:  After Action Bibliographies, such as the one, are entirely the work of except those noted as suggested reading/reference by the presenter or other attendee:

The Income Tax

*** Please see Mr. Floyd’s PDF resource list.***


Chodorov, Frank.  The Income Tax  Root of All Evil (1954).

Oberholtzer, Ellis P.  Jay Cooke  Financier of the Civil War. (1907).

Sharkey, Robert P.  Money, Cass, & Party  An Economic Study of the Civil War & Reconstruction.  (1959)

Shepard, Christopher.   The Civil War Income Tax and the Republican Party, 1861-

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