The History of Oil and Gas Taxes

When did the US government first start incentivizing drilling oil wells and why did they make that change to the law? Why incentivize it? Well, I think like most governments, I mean, oil and gas or fossil fuels is the lifeblood of really any economy. And in order for a developing nation or the industrialized age after the war, there was a big push because at that time, the US was still entered the number one oil and gas producer in the world.