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.