The north launched an offensive against the south that lead to the overwhelming of the south and the fall of Saigon.
The correct answer is: because he can react to emergencies more quickly than Congress.
The president can appropriate government money in times of a disaster, to react to emergencies quicker than the Congress.
This situation only happens in times of emergency, in which the President is allowed to override the Congress and deliver executive orders without the Congress permission.
These emergencies are declared when: there is an armed conflict, a natural disaster, civil unrest, etc.
On August 5, 1861, President Lincoln imposes the first federal income tax by signing the Revenue Act. Strapped for cash with which to pursue the Civil War, Lincoln and Congress agreed to impose a 3 percent tax on annual incomes over $800.