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Efforts to lower taxes in 1877 were driven by the economic challenges following the Civil War, including the need to stimulate growth and address the financial burdens on citizens and businesses. The post-war economy faced high inflation and unemployment, leading to public discontent over excessive taxation. Reform was necessary to create a more equitable tax system that would encourage investment and support economic recovery. Additionally, the increasing complexity of tax laws required simplification to enhance efficiency and compliance.

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