Since I forgot about the taxation without representation bit, correct me if I’m wrong: weren’t taxes supposed to be temporary? Didn’t taxation start during one of the World Wars to help fight the war?
Per Google search, Lincoln imposed an income tax in 1861. It was in effect for 10 years, then repealed.
In 1894 Congress enacted a flat rate Federal income tax, which was ruled unconstitutional by the Supreme Court.
Congress tried again and passed the 16th Amendment which was ratified in 1913.