August 5, 1861
- In order to help pay for the war effort, the United States government levies the first income tax as part of the Revenue Act of 1861 (3% of all incomes over US$800; rescinded in 1872).
- The United States Army abolishes flogging.
- Abraham Lincoln approves a wide variety of bills passed during a special session of Congress including a new issue of bonds, tariff increase and the first direct income and real estate tax.