1796 • Case
Hylton v. United States
3 U.S. (3 Dall.) 171 (1796)
📄 Read the Actual Opinion
U.S. Reports opinion (PDF) →📋 Summary of the Opinion
This case challenged a federal carriage tax as an unconstitutional “direct tax.” The Supreme Court ruled it was an indirect tax, so apportionment by population wasn’t required.
⚖️ Why It Mattered
It provided the first real interpretation of what counts as a “direct tax” under the Constitution, influencing later disputes about income taxes and other federal levies.
✅ What It Provided or Took Away
✅ Provided:
Flexibility for Congress to levy taxes without having to apportion them state-by-state.
🤔 Overreach or Proper Role?
The Court engaged in straightforward constitutional interpretation with practical reasoning. It fit squarely within its role.
💡 Plain-English Impact Today
This case helped define categories of federal taxes. The logic carried forward into how courts still analyze different kinds of taxes today.