[Salamander]

Why would I do that?

It was never implemented.

However,

https://en.wikipedia.org/wiki/Revenue_Act_of_1862

And here we are.

Enjoy your IRS.

Now they have your medical records, too.

[BroJoeK]

Salamander: "Why would I do that?
It was never implemented."

Both the Madison's War of 1812 and Lincoln's Civil War income tax proposals were wartime emergency measures only, which ended with their war's end.
Madison was a Founding Father, you may remember, sometimes called "the Father of the Constitution", and did not consider an income tax antithetical in wartime.
Neither did Lincoln.

The 16th amendment was a very different situation, fully supported by those allegedly "conservative" white Southerners:

Alabama, Kentucky, South Carolina and Mississippi were among the very first states to ratify the 16th amendment.

So don't blame Lincoln, blame the Jim Crow South!