This article is part of the wealth tax series. It was the nation’s first judicial review case; Congress had passed the Carriage Tax bill. The luxury tax would be imposed yearly on all owners of passenger carriages. The issue to Daniel Hylton, who owned 125 of such vehicles, was he believed it to be a direct tax requiring apportionment. So, Daniel sued.
The Claim of 'Not Easily Apportioned'
The Claim of 'Not Easily Apportioned'
The Claim of 'Not Easily Apportioned'
This article is part of the wealth tax series. It was the nation’s first judicial review case; Congress had passed the Carriage Tax bill. The luxury tax would be imposed yearly on all owners of passenger carriages. The issue to Daniel Hylton, who owned 125 of such vehicles, was he believed it to be a direct tax requiring apportionment. So, Daniel sued.