The earliest United States income taxes were collected in 1861. The collected taxes were to help pay for the civil war. United States tax laws have changed many times over the years, starting out as assessments and progressing to personal income taxes. The earlier days required a tax collector and deputy to oversee the tax collection process.
My ancestor, Daniel C. Fenn, was a Deputy for Washtenaw County, Michigan. A legal advertisement was published in The True Democrat, a Ypsilanti, Michigan newspaper, dated 13 January 1865.