Hylton v. United States
United States Supreme Court
3 U.S. (3 Dall.) 171 (1796)
Relevant factsFree
Congress passed a tax on carriages that was not apportioned among the states according to population; Hylton (plaintiff) challenged the tax as unconstitutional, arguing Congress's taxing power required apportionment. The circuit court upheld the tax as a valid indirect tax not requiring apportionment, and the Supreme Court granted certiorari.
IssueFree
Whether a federal tax on carriages, imposed without apportioning it among the states according to population, is unconstitutional as a direct tax subject to the constitutional rule of apportionment.