In 1898, good ol' Teddy Roosevelt and the Rough Riders needed a little help in the Spanish American War. So they added a luxury tax on telephone usage. Over 100 years later this luxury tax is still being assessed on phone bills, including cellphone bills. The tax, a 3% "federal excise tax," has been helping us win the Spanish-American War ever since. But now many federal courts and cell phone companies are being unpatriotic and repelling this tax. Sorry, Teddy, your war effort will have to find funding somewhere else.