The income tax of 1861 was technically but it was considered a war measure. profitable unneeded unwarranted unnecessary unconstitutional

The correct answer is "unconstitutional." 

President Abraham Lincoln passed the Income Tax of 1861 to pay for the Civil War. Income taxes were later deemed unconstitutional by the Supreme Court in 1895. Then, in 1909, Congress proposed the 16th amendment, which was passed in 1913. This amendment established today's system of federal income tax.