An Army of Officials: The Civil War Bureau of Internal Revenue | Tax Notes
Lengthy article about the debate surrounding the development of internal tax system to fund the Civil War. Useful for a 19th century view of the power to tax and how it can be enforced
"We never imprison a poor man who does not pay his taxes," Sen. John Ten Eyck said of his native New Jersey, "but if a man rolling in wealth and bloated with stocks, at this period of time, refuses to pay taxation for the support of the Government, and to save the nation from the consequences of this rebellion, he ought to go to prison." <sup>48</sup>