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Item   Title MB Now at Next bid Bids New bid Max bid  
24   Abraham Lincoln  $1000 $3877 $4265 15 You must login to place a bid.

#24 - Abraham Lincoln

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A tax commissioner for war-torn Tennessee

Partly-printed DS as president, one page, 14.75 x 14.25, August 10, 1864. President Lincoln appoints Delano T. Smith as “District Tax Commissioner for the District of the State of Tennessee.” Boldly signed at the conclusion by President Lincoln and countersigned by Secretary of the Treasury William P. Fessenden. In very good condition, with repaired separations to intersecting folds (central vertical fold appears to have once been completely separated), irregularly trimmed edges passing close to the signature, light toning and soiling, and a bit of mirroring to ink. Accompanied by a secretarial letter from Andrew Johnson introducing and recommending Delano T. Smith.

Due to the sharp drop in international commerce following the outbreak of the Civil War, Congress passed and Lincoln enacted the Revenue Act in July 1862, which created a Commissioner of Internal Revenue to collect income taxes to replace lost revenue from import duties. Designed as a emergency wartime measure, it was the first time the federal government taxed income. Delano T. Smith was a prominent political figure in the Republican party who specialized in financial matters, thus this appointment to a difficult position which involved collecting taxes from the rebel states. A desirable Lincoln presidential document enhanced by its bold signature. Pre-certified John Reznikoff/PSA/DNA.

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