Hylton v. United States (1796)

1) Link to the Actual Opinion
Read the U.S. Reports opinion (PDF)

2) 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.

3) 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.

4) What It Provided or Took Away

• Provided: Flexibility for Congress to levy taxes without having to apportion them state-by-state.

5) Overreach or Proper Role?
The Court engaged in straightforward constitutional interpretation with practical reasoning. It fit squarely within its role.

6) 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.

• Tax Power
• Direct Tax
• Early Republic