Pollock v. Farmers' Loan and Trust Company

PETITIONER: Pollock
RESPONDENT: Farmers' Loan and Trust Company
LOCATION:

DOCKET NO.: 893
DECIDED BY: Fuller Court (1894-1895)
LOWER COURT:

ARGUED: Mar 07, 1895
DECIDED: Apr 08, 1895

Facts of the case

The Constitution gave the states the power to impose direct taxation. The federal government could impose direct taxes as well, but only if those taxes were apportioned among the states in proportion to their representation in Congress. In this case the Court examined a national income tax passed by Congress in 1894. This case was decided together with Hyde v. Continental Trust Company of the City of New York.

Question

Was the income tax a direct tax in violation of the Constitution (Article I, Section 9)?