No. I’ll have to dig up the article that I gleaned this from.
The first time witholding was ever used was during the Civil War. The first time taxpayers had to sign “everything is true, under penalty of law” (paraphrased) at the end of their tax return was during the civil war.
The problem (as the government saw it) was that except for a few northeastern states, record keeping and mailing addresses, etc, just weren’t centralized, I imagine. Virtually all the taxes were collected from Pennsylvania, New York, and Connecticut iirc.