Why were the federal income and estate taxes enacted?

A		These unconstitutional impositions on private property were imposed by a conspiracy of liberal politicians bent on undermining successful people in order to create a permanent class of welfare recipients who would, in return, always vote for liberals.
B		Lincoln briefly imposed an income tax during the Civil War, but the income and estate taxes were enacted in 1913 principally to fund public goods (especially national defense) while meeting two significant social goals: first, to collect revenue without reducing aggregate demand, and second, to prevent the emergence of a hereditary aristocracy.
C		The income tax and the estate tax were both enacted in order to smooth the demand curve, with the estate tax specifically designed to encourage the "lock-in" effect, i.e., to stimulate the demand for long-term land tenure by rentiers.
D		None of the above.