Partly-printed DS as president, one page, 16.75 x 9.75, December 5, 1864. President Lincoln appoints David P. Elmer as "Assessor of Internal Revenue in the 1st Collection District of New Jersey." Neatly and boldly signed at the conclusion by President Abraham Lincoln, and countersigned by Secretary of the Treasury William P. Fessenden. Handsomely archivally mounted, matted, and framed to an overall size of 20 x 12.5. In fine condition, with multiple intersecting folds.
In July 1862, during the Civil War, President Abraham Lincoln and Congress passed a Revenue Act that created the office of Commissioner of Internal Revenue and enacted a temporary income tax to pay war expenses. By the end of the war, 10% of Union households had paid some form of income tax, and the Union raised 21% of its war revenue through income taxes.
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