What was the direct tax act of 1798?

The Direct Tax Act of 1798 was legislation passed by the United States Congress that imposed a federal property tax to help finance the Quasi-War with France. It was the first direct tax levied by the federal government, requiring states to assess and collect taxes on real estate and personal property based on their value. The act faced significant opposition and led to widespread protests, particularly in the southern states, where it was seen as unfair. Ultimately, the tax was repealed in 1802 due to its unpopularity and challenges in enforcement.