[United States]. INCOME TAX FOR 1862 Circular. Very Good.There was a simplified United States tax code: it was just in 1862, when the government first enacted it. Obviously it was not popular, but it was necessary to fund the Union war effort along with the sales of bonds and the creation of circulating Legal Tender Notes (fiat money). Since then, every election cycle has had a call to eliminate the IRS and simplify the tax code. It might be right here? 4 pages, self covered. Small quarto. Face title with beginning of code. Page 2 with incomes and page 3 with deductions. Back page with the tax form (landscape view). Rumpled, toning, several splits. Nice reading copy. Relates very well with the Civil War Loan enactments.From the John E. Herzog Collection.