The origin of the income tax on individuals is generally cited as the passage of the 16th Amendment, passed by Congress on July 2, 1909, and ratified February 3, 1913.
April 15th has not always been the filing deadline. March 1st was the original date specified by Congress in 1913, after the passage of the 16th amendment. In 1918 Congress pushed the date forward to March 15th, where it remained until the tax overhaul of 1954, when the date was again moved ahead to April 15th.
The Income Tax Cocktail is nearly identical to a cocktail known as the bronx, except that Angostura Bitters are added. Details beyond this, such as a definitive origin for the cocktail are unclear. Little is known about the cocktails first published date, however it can be found in two of the earliest and most classic bartender guides: Savoy & Mr. Boston. Either way, this bitter sweet cocktail is perfect for April 15th. Whether you are celebrating a return or down about the amount you owe Uncle Sam, hopefully you’ll enjoy this concoction!
1 1/2 ounces gin
3/4 ounce dry vermouth
3/4 ounce sweet vermouth
3/4 ounce freshly squeezed orange juice from 1 orange
2 dashes Angostura bitters
Garnish: orange wheel (optional)