The Ways and Means Committee was first established during the first Congress, in 1789. However, this initial version was disbanded after only 8 weeks; for the next several years, only ad hoc committees were formed, to write up laws on notions already debated in the whole House. It was first established as a standing committee by resolution adopted December 21, 1795, and first appeared among the list of regular standing committees on January 7, 1802. Upon its original creation, it held power over both taxes and spending, until the spending power was given to the new
Appropriations Committee in 1865. During the Civil War the key policy-maker in Congress was
Thaddeus Stevens, as chair of the committee and Republican floor leader. He took charge of major legislation that funded the war effort and permanently transformed the nation's economic policies regarding tariffs, bonds, income and excise taxes, national banks, suppression of money issued by state banks, greenback currency, and western railroad land grants. Stevens was one of the major policymakers regarding Reconstruction, and obtained a House vote of impeachment against President
Andrew Johnson (who was acquitted by the Senate in 1868).
Hans L. Trefousse, his leading biographer, concludes that Stevens "was one of the most influential representatives ever to serve in Congress. [He dominated] the House with his wit, knowledge of parliamentary law, and sheer willpower, even though he was often unable to prevail." Historiographical views of Stevens have dramatically shifted over the years, from the early 20th-century view of Stevens and the
Radical Republicans as tools of enormous business and motivated by hatred of the white South, to the perspective of the
neoabolitionists of the 1950s and afterwards, who applauded their efforts to give equal rights to the freed slaves. Three future presidents –
James Polk,
Millard Fillmore, and
William McKinley – served as committee chair. Before the official roles of
floor leader came about in the late 19th century, the chair of Ways and Means was considered the majority leader. The chair is one of very few representatives to have office space within the Capitol building itself. ==Political significance==