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| Image Credit: Johnmatton.com |
🏛️ Tarihin Abraham Lincoln & Sanya Hannu kan Revenue Act – 5 Ga Agusta 1861
Gabatarwa
A ranar 5 Ga Agusta 1861, shugaban Amurka Abraham Lincoln ya sanya hannu kan Revenue Act, dokar haraji ta farko a tarihin Amurka, domin tara kudi don yaki da yakin Basasa (American Civil War) .
🧾 Menene Revenue Act of 1861?
An kirkiri dokar ne domin:
Kara haraji ga kayan shigo da kaya (tariffs),
Samar da sabon haraji akan kadarori (land tax),
Da kuma haraji na farko a kan hanyoyin samun kudin shiga: 3% na kudin shiga ga wadanda ke samun fiye da $800 a shekara .
Wannan $800 a cikin shekarar 1861 ya yi daidai da kimanin $18,000–$20,000 a yau .
🎯 Dalilin Yin Dokar
Lincoln ya bukaci karin kudade don tallafawa rundunar Union a lokacin yaki. Harajin da ake samu daga shigo da kaya bai wadatar ba, don haka doka ta Revenue Act ta zo a matsayin mafita ta gaggawa .
Ya kuma nemi shawarar sabobin gwamnati domin tabbatar da cewa yana da izini na tarayya wajen ƙirƙirar haraji ba tare da yin gyara daidai Tsarin Mulki ba .
📊 Yadda Harajin Ya Riffi
Harajin ya zama flat rate na 3% ga masu dogaro da kudin shiga daga $800 zuwa sama .
A lokacin, kusan 3% kacal na yawan jama'ar Amurka ne ke samun fiye da wannan adadi, don haka doka bata tara kudin da ake bukata ba .
🔄 Cigaba a Shekarar 1862 da 1864
A cikin shekara ta 1862, Lincoln ya amince da sabuwar doka wacce ta sauya tsarin haraji zuwa progressive tax:
3% ga kudaden shiga daga $600 zuwa $10,000
5% ga wadanda ke sama da $10,000
A 1864, an kara rassa:
5% ga masu samun $600–$5,000,
7.5% ga $5,000–$10,000,
10% ga sama da $10,000 .
Wannan tsarin ya ci gaba har zuwa 1872 lokacin da aka soke harajin gaba ɗaya .
🧩 Me Harajin Ya Nuna Mana?
Farko: Dokar ta 1861 ita ce haraji na farko da gwamnatin tarayya ta taɓa sanyawa kan kudin shiga na mutum .
Mu na Gaggawa: An gina doka ne domin ta tara kuɗin yaki cikin hanzari.
Kayan Fasahar Gudanarwa: Ya kafa tushen kirkirar ofishin da ya zama IRS (Internal Revenue Service) a dokar 1862 .
🧭 Muhimmancin Tarihi
Wannan doka ta tsara tsarin haraji a Amurka, kuma ta nuna cewa gwamnati na iya tara kuɗi kai tsaye daga ma’aikata don ayyukan da suke da mahimmanci na kasa.
Kodayake haraji ya daina bayan dogon lokaci, amma dokar da aka kafa a 1913 (via 16th Amendment) ta tigayi bisa tsarin da Lincoln ya fara .