Yes. But note the income tax provision (Sections 49, 50 and 51) of the 1861 Act was repealed by the Revenue Act of 1862. I'm not certain it ever collected any income tax.
The law included a direct tax as originally proposed by Treasury Secretary Chase, as well as 3 percent levy on all incomes exceeding $800. 49 With such a high exemption, only the richest were expected to pay; historians have estimated that this first income tax applied to only 3 percent of the population. 50 Congress levied the tax on money earned during calendar year 1861, with payment due within six months. They left collection methods, however, largely unspecified. States were encouraged to assume the direct tax and collect the money as they saw fit. Collection for other federal taxes was left up in the air. With Congress slated to return from recess later in the year, the law was widely considered provisional. 51

[42] Clearly, the income tax posed the biggest collection problems. For its part, the Treasury Department was less than enthusiastic about the new tax.
http://www.taxhistory.org/thp/readin...8?OpenDocument