I'll have to look up 1871 as what you are likely hinting at does not spring to mind. Civil War era stuff comes to mind. I will look.

It basically comes from 1913 when as @builderofcastles indicated the Federal Reserve AND the IRS were both created. Both constitutionally illegal by the way, and the IRS remained illegal for a long time and still operated. They changed that by amendment many decades later.

Now I need to go search for 1871 to see what you are hinting at.