1. The House of Representatives
2. Any bills that intend to raise revenue must originate in the House of Representatives, but the Senate also has to approve the bill
3. Congress has the power to set and collect any taxes or duties.
Which Roosevelt, there were two. Teddy Roosevelt was a famous hero for the Spanish-American War, in which he took part in the battle in San Juan Hill. Franklin Roosevelt had polio, so he could not fight, but he led the Allies to victory in WW2