Christopher Shepard 
Civil War Income Tax and the Republican Party, 1861-1872 

Few people realize that the economic principle of income tax elimination among Republicans can be traced back at least to the Civil War and Reconstruction. The author brings to life the multifaceted debate and traces the anti-tax view back to Alexander Hamilton. This book shows that current attacks by members of the Republican Party on the income tax have their roots in the rhetoric and actions taken by the first Republicans in Congress.