So far we have learned that not only is the income tax an indirect tax (a tax on an activity or event) but it is an excise tax with respect to certain activities and privileges, so far unnamed.

We have also learned that in the original wording of the law those who did not work for the government could declare the amount of income on which they would be taxed and this amount was to be accepted without challenge by the government.

Let's add to what we've learned so far with one more question about the 1862 tax: