RESPONDENT: Farmers' Loan and Trust Company
DOCKET NO.: 893
DECIDED BY: Fuller Court (1894-1895)
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.
Was the income tax a direct tax in violation of the Constitution (Article I, Section 9)?