Wilson–Gorman Tariff Act
E438924
The Wilson–Gorman Tariff Act was an 1894 U.S. law that reduced high protective tariffs and included a controversial federal income tax provision later struck down by the Supreme Court.
Observed surface forms (1)
| Surface form | Occurrences |
|---|---|
| Wilson–Gorman Tariff debate | 1 |
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal statute
ⓘ
tariff law ⓘ |
| aimedTo | shift federal revenue from tariffs to income tax ⓘ |
| constitutionalIssue | direct tax apportionment ⓘ |
| containsProvision | federal income tax ⓘ |
| controversialAspect | federal peacetime income tax ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| criticizedBy | Grover Cleveland NERFINISHED ⓘ |
| dateEnacted | 1894-08-27 ⓘ |
| effectOnTariffs |
lowered protective tariffs on many imports
ⓘ
maintained some protection for key industries ⓘ |
| historicalContext | Panic of 1893 aftermath ⓘ |
| historicalEra | Gilded Age NERFINISHED ⓘ |
| implemented | ad valorem tariff rates on many goods ⓘ |
| incomeTaxProvisionStruckDownBy |
Pollock v. Farmers' Loan & Trust Co.
NERFINISHED
ⓘ
Supreme Court of the United States NERFINISHED ⓘ |
| incomeTaxRate | 2 percent ⓘ |
| incomeTaxThreshold | 4000 US dollars annual income ⓘ |
| incomeTaxType | flat rate income tax ⓘ |
| jurisdiction |
United States government
ⓘ
surface form:
United States federal government
|
| ledTo | movement for Sixteenth Amendment ⓘ |
| legalChallenge | Pollock v. Farmers' Loan & Trust Co. NERFINISHED ⓘ |
| legalStatusOfIncomeTaxProvision | unconstitutional ⓘ |
| legalStatusOfTariffProvisions | in force after 1894 until superseded ⓘ |
| legislativeBody | United States Congress ⓘ |
| namedAfter |
Arthur P. Gorman
NERFINISHED
ⓘ
William L. Wilson NERFINISHED ⓘ |
| opposedBy | Republican Party NERFINISHED ⓘ |
| policyArea |
federal taxation
ⓘ
tariff policy ⓘ |
| politicalPartySupport | Democratic Party NERFINISHED ⓘ |
| predecessor | McKinley Tariff NERFINISHED ⓘ |
| presidentAtEnactment | Grover Cleveland NERFINISHED ⓘ |
| presidentialAction | allowed to become law without signature ⓘ |
| reduced |
McKinley Tariff rates
ⓘ
average tariff rates ⓘ |
| replaced | McKinley Tariff NERFINISHED ⓘ |
| section | income tax title ⓘ |
| signedBy | Grover Cleveland NERFINISHED ⓘ |
| subjectOf |
U.S. economic history studies
ⓘ
constitutional law scholarship ⓘ tariff reform debates of the 1890s ⓘ |
| successor | Dingley Act NERFINISHED ⓘ |
| tariffOrientation | revenue tariff ⓘ |
| typeOfTaxIntroduced |
tax on corporate profits
ⓘ
tax on individual incomes above threshold ⓘ |
| yearEnacted | 1894 ⓘ |
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Wilson–Gorman Tariff debate