Who is the petitioner and who is the respondent?

answer: in july 1862

explanation: during the american civil war, president abraham lincoln and congress passed the revenue act of 1862, creating the office of commissioner of internal revenue and enacting a temporary income tax to pay war expenses. the revenue act of 1862 was passed as an emergency and temporary war-time tax.

people who make a question that includes something that isn't a question should be banned