Lincoln’s Tax War
Documented by the official acts and statements of the political authorities who actually waged the War excerpts
in italics below) and written by Roger Broxton

                    March 4, 1861, Abraham Lincoln stated in his First Inaugural Address:
“I have no purpose, directly or indirectly, to interfere with the institution of slavery in the States where it
exists.  I believe I have
no lawful right to do so, and I have no inclination to do so.”  (Paragraph 4)

“The power confided to me will be used to hold, occupy, and possess the property and places belonging
to the government (four Federal tax collection forts), and to collect the duties (tariffs) and imposts (import
taxes); but beyond what may be necessary for these objects, there will be no invasion, no using of force
against or among the people anywhere.”  (Paragraph 21)

“I understand a proposed (Corwin) Amendment to the Constitution has passed Congress, to the effect

that the Federal Government shall never interfere with the domestic institutions of the States, including
that of persons held to service (slavery).  Holding such a provision to now be implied Constitutional law, I
have no objection to its
being made express and irrevocable.”  (Paragraph 32)

Lincoln and Congress declared in all official acts and statements that the United States invaded the
Confederate States only to collect an average 40% Federal sales tax on imported products, by changing the
voluntary Union into a compulsory Union
(required to collect this tax); and not to abolish slavery.

No official act by Congress or Lincoln ever proclaimed a war to abolish slavery, not even the
Emancipation Proclamation.  Without such an official act, the war over slavery teaching remains a total lie
and offensive, hate speech, which divides Americans

Unless the North was fighting to abolish slavery, it was impossible for the South to be fighting to maintain

                 July 4, 1861, Abraham Lincoln stated in his First Message to the U.S. Congress:
“My policy sought
only to hold the public places and property not already wrested from the Government and
to collect the revenue.”   (Paragraph 5)

March 2, 1861, the U.S. Congress, by a two-thirds vote, passed the Corwin Amendment, which guaranteed   
permanent slavery in the U.S.,
after most Southern States had withdrawn from the (then) voluntary Union.
It was ratified by three Northern States:  Ohio, Maryland and Illinois, but by none of the Southern States.

On the very same day, Congress also passed the Morrill Tariff Act, (U.S. Statutes At Large 36th Congress,
Session 2, Chapter 68
), which doubled the Federal sales tax on imports from an average 20% to an average
40%.  This then allowed Northern manufacturers to
raise their average prices 40% higher than prices were for
European imports with no tariff.

Under the
Morrill Tariff, pioneer settlers buying iron and steel essentials, such as, a plow, axe, shovel, skillet,
stove, etc… had to
pay a 200% Federal sales tax on these items, if imported from Europe, or 200% more in
, if bought from Northern manufacturers.   
Southerners paid most of the taxes, yet represented only one-third (1/3) of the U.S. population.

By passing the
Morrill Tariff Act and Corwin Amendment together, the U.S. Congress offered the seceding
this trade:  Return to the Union and pay an average tariff of 40% on all purchases and be guaranteed
permanent slavery.  The Confederate States refused the offer to return and on May 21, 1861 enacted an average
10% import tax on purchases.
The North was willing to trade slavery for taxes throughout the war, but the South always refused.

                December 25, 1860, the State of South Carolina declared unfair taxes to be a cause of secession
in her Address of South Carolina to the Slave-holding States:
“The British parliament undertook to tax the Colonies, to promote British interests.  Between taxation
without any representation, and taxation without a representation adequate to protection, there was no
“And so with the Southern States towards the Northern States, in
the vital matter of taxation, they are in a
minority in Congress
The people of the Southern States are not only taxed for the benefit of the Northern States, but after the
taxes are collected, three-fourths (75%) of them are expended at the North.
”  (Paragraphs 5-8)

              January 29, 1861, in Causes of Secession, the State of Georgia stated:
The material prosperity of the North was greatly dependent on the Federal Government; that of the South,
not at all.  In the first years of the Republic the navigating, commercial and manufacturing interests of the
 (i.e. Wall Street industries) began to seek profit and aggrandizement at the expense of the agricultural
“After having enjoyed
(price) protection (by high tariffs) to the extent of from 15 to 200 per cent upon their
entire business for above
thirty years, the (low tariff) Act of 1846 was passed.  It avoided sudden change, but
the principle was settled, and
free trade, low duties (tariffs), and economy in public expenditures was the
verdict of the American people
“All these classes
(Wall Street industries) saw this and felt it and cast about for new allies.  The anti-
slavery sentiment
(abolitionists) of the North offered the best chance for success (to reinstate the high tariff).”  
(Paragraphs 1-3)

By financing the abolition movement, Wall Street gained the seats in the U.S. Senate needed to offer the South

this trade on March 2, 1861:  i.e., permanent slavery in the U.S., in exchange for the South paying the new
40% Federal import tax

                   February 15, 1861 in Pittsburgh, U.S. President-elect Abraham Lincoln affirmed his priority
for passage of a high tariff
after his inauguration on March 4, 1861:
"The condition of the treasury at this time would seem to render an early revision of the tariff indispensable.  
The Morrill
(tariff) Bill, now pending before Congress, may or may not become a law.  If, however, it shall
not pass, I suppose the whole subject will be one of the most pressing and important for the next Congress.”  
(Paragraph 4)  Lincoln did not even mention slavery.

                                      How Abraham Lincoln Started His Tax War
April 8, 1861 Lincoln started his war, like the Japanese at Pearl Harbor, by a surprise attack on Charleston
Harbor with a fleet of U.S. warships
, led by the USS Harriet Lane, to occupy Fort Sumter, a Federal tax
collection fort in the territorial waters of South Carolina

                      April 29, 1861
President Jefferson Davis described the South’s response of self-defense in
his Message To the Confederate States Congress:
(Lincoln's) preparations commenced in secrecy and on the 5th, 6th, and 7th of April transports and
vessels of war with troops, munitions, and military supplies sailed from Northern ports bound Southward
“That this maneuver
(Lincoln’s surprise attack) failed in its purpose was not the fault of those who
contrived it.  A heavy tempest delayed the arrival of the expedition.”
“I directed a proposal to be made to the Commander of Fort Sumter that
we would abstain from directing
our fire on Fort Sumter, if he would promise not to open fire on our forces unless first attacked.”
This proposal was refused and the conclusion was reached that the design of the United States was to
place the besieging (Confederate) force at Charleston between the simultaneous fire of the (U.S.) fleet and
the fort.”
There remained, therefore, no alternative but to direct that the fort (Sumter) should at once be reduced (on
April 12)
.”  (Paragraphs 8-9)

          April 15, 1861,
Abraham Lincoln declared war against the Confederate States of America:  
“Whereas, the
(revenue) laws of the United States have been for some time past, and now are opposed by  
combinations too powerful to be suppressed by the ordinary course, now, therefore, I call forth the militia of
the several States, to the aggregate
number of 75,000 in order to suppress said combinations, and to cause
the (revenue) laws to be duly executed.(I.e., create a compulsory Union to collect the tax).  (Paragraphs 1-2)
                         And again on April 19, 1861:
“Whereas an insurrection against the Government of the United States has broken out and the laws of the
United States for the
collection of the revenue cannot be effectually executed therein:  Now, therefore, I have
further deemed it advisable to set on foot a blockade of the ports within the States aforesaid.”  
(Paragraphs 1
and 4)
      Abraham Lincoln never even mentioned slavery in his two war Proclamations.

                           Secession (Withdrawal From A Voluntary Union)
Secession was the only real check and balance of power by the States over the federal government and
Abraham Lincoln abolished this check and balance, reducing the States to high-taxed colonies of the federal
The Southern States were more right to withdraw from the voluntary Union called the United States than
the 13 Colonies were to declare independence from Great Britain’s compulsory Union in 1776,
because Britain
formed the 13 Colonies, whereas, the 13 independent States (Nations) formed the United States

 The Confederate States fought in self-defense for the States’ right to remain “free, sovereign and
guaranteed by the Founding Fathers in the Declaration of Independence in 1776 (last paragraph),
Articles of Confederation in 1778 (Article II), the Peace Treaty with Britain in 1783 (Article I) and the
U.S. Constitution in 1789 (Amendment 10).

                  April 29, 1861
President Jefferson Davis, in his Message To The Confederate States Congress,
“During the war waged against Great Britain by her colonies on this continent a common danger impelled
them to a close alliance and to the formation of a
Confederation (in Article I, named ‘The United States of
“The several States made
explicit declaration in a distinct Article (II) - that ‘each State retains its
Sovereignty, freedom, and independence
, and every power, jurisdiction and right which is not by this
Confederation expressly delegated to the United States in Congress assembled.’”
“The war of the Revolution was successfully waged, and resulted in the
Treaty of Peace with Great Britain
in 1783, by the terms of which the several States were each by name recognized to be independent
(Article I).”          
“The States endeavored in every possible form to exclude the idea that the separate and independent
sovereignty of each State was merged into one common government and nation, and
to impress in the
Constitution its true character - that of a compact between independent States
“An organization
(voluntary Union) created by the States to secure the blessings of liberty and
independence against foreign aggression, has been gradually perverted into a machine for their control.”
The creature (federal government) has been exalted above its creators (the States).”  (Paragraph 1-2)

It is
impossible for secession, for any reason or no reason, by the Nations (States) that created a voluntary
Union, to be a cause of war or a declaration of war.  If the Southern States could not withdraw in peace, then
the U.S. can not secede from the United Nations in peace or Britain from the European Union, examples of
voluntary unions, as once was the U.S.  Like the Southern States,
Britain's recent secession from the European
Union was not a cause of war or a declaration of war

Abraham Lincoln alone declared war, stating three times (above) that the only cause of his war was:  
to collect the revenue” from Southerners by creating a new, compulsory Union.  Secession and declaring
war are two very different events.  

The War Over Slavery Deception
No official act by Congress or Lincoln ever proclaimed a war to abolish slavery, not even the
Emancipation Proclamation; and, without such an official act, the war over slavery teaching remains
completely false, offensive and divisive hate speech.
Unless the North was fighting to end slavery, it was impossible for the South to be fighting to maintain

             September 22, 1862, in his
Preliminary Emancipation Proclamation, Abraham Lincoln stated:
“I do hereby proclaim and declare that hereafter, as heretofore, the war will be prosecuted for the object
of practically restoring the constitutional relation between the United States and each of the States”
(i.e., reduce the States from Nations into counties of the federal government to collect Lincoln's oppressive
tariffs to enrich the Wall Street tycoons, who elected Lincoln
).  (Paragraph 1)

Even in his Proclamation Lincoln did not claim abolishing slavery was an object of his war.  Lincoln's  
Proclamation (Paragraph 3) offered the Southern States three months to return to the Union (pay Lincoln's
oppressive taxes) and keep their slaves
.  None did.  

            January 1, 1863, in his final
Emancipation Proclamation, Abraham Lincoln affirmed his only reason
for issuing, was:  as a fit and necessary war measure for suppressing said (tax) rebellion(Paragraph 4),
by attempting to incite slave insurrections (that never occurred), as Britain did in 1776.

Emancipation Proclamation was an executive order only, issued half-way through the War, never voted
on by Congress, and
exempted a million slaves under Lincoln’s control from being freed, including
General U.S. Grant’s four slaves

Mrs. U.S. Grant wrote in, The Personal Memoirs of Mrs. Ulysses S. Grant:
“We rented our pretty little home
(in St. Louis) and hired out our four servants to persons whom we knew
and who promised to be kind to them.  Eliza, Dan, Julia and John belonged to me.  When I visited the
General during the War, I nearly always had Julia with me as nurse.”  (Pages 82-83)

The Northern-controlled Congress refused to pass an Amendment abolishing slavery until January 31, 1865,
three months before Appomattox.  The only Amendment passed by the U.S. Congress and before the States for
ratification the entire war was their
Corwin Amendment, which guaranteed permanent slavery in the U.S.

Only 5 of the 13 Confederate States mentioned slavery issues in their
Secession Ordinances, i.e., the return of
fugitive slaves, slavery in the U.S. Territories and Federal abolition
By leaving the voluntary Union, these States abandoned all claims regarding the return of fugitive slaves and
slavery in the U.S. Territories.
The issue of Federal abolition was entirely eliminated as a cause of war by Lincoln’s declaration in his
First Inaugural Address:
“I have no purpose, directly or indirectly, to interfere with the institution of slavery in the States where it
exists.  I believe I have
no lawful right to do so, and I have no inclination to do so.”  (Paragraph 4);
and by the U.S. Congress passing the Corwin Amendment, which guaranteed permanent slavery in the U.S.

The only issue of contention remaining was the average 40% Federal sales tax on Southerners, which required
a compulsory Union to collect.  The South was totally right!   Lincoln was totally wrong!

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Lincoln's Tax War

Abraham Lincoln Endorses
Permanent Slavery Amendment
Click below for reports about some
of our efforts on the front lines and
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