In this paper, Bob identifies the crucial roles played by two North Carolina lawmakers in the enactment of the federal income and estate taxes, two notable achievements of the Progressive Era. Both taxes enabled the eventual shift in federal taxation from a regressive, consumption- based system — primarily tariffs and excise taxes — to a more progressive, income-based tax system that could finance a more robust federal role. Sen. Furnifold Simmons, Senate Finance Committee chairman and Rep. Claude Kitchin, eventual House Ways and Means chairman, both played crucial roles in shepherding these laws through their respective sides of the Congress. 

[Image shows archival images of James Hyman, James O'Hara, Henry Cheatham, and George White, all NC-2 District Congressmen.]

Raised in Eastern North Carolina, both Simmons and Kitchin served in Congress as representatives of North Carolina’s 2nd District. At this time, this congressional district elected four Black congressmen who serve a collective 14 years, making it the most responsive district to Black voter concerns. Hence, it became known as the “Black Second”. 

Simmons and Kitchin, both White, served on the State Democratic Party’s Executive Committee leading up to the infamous 1898 election. Together, they orchestrated a campaign of overt appeals to white supremacy and intimidation as they organized white vigilantes called the Red Shirts to oversee the actual voting. The ensuing Democratic electoral sweep led to the Wilmington coup, the state amendment that ended Black voting, and the departure of the last Black member of Congress from the NC-2 for over 90 years. The remarkable record of the “Black Second” was ended by the election of Claude Kitchin in 1900.