Hylton v. United States
E48110
Hylton v. United States was an 1796 U.S. Supreme Court case that is historically significant as one of the Court’s earliest exercises of judicial review in upholding a federal tax on carriages.
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
United States Supreme Court case
ⓘ
landmark United States Supreme Court case ⓘ |
| appliedProvision |
Article I, Section 2 of the United States Constitution
ⓘ
Article I, Section 8 of the U.S. Constitution ⓘ
surface form:
Article I, Section 8 of the United States Constitution
Article I, Section 9 of the United States Constitution ⓘ Direct Tax Clause of the United States Constitution ⓘ Taxing and Spending Clause ⓘ
surface form:
Taxing and Spending Clause of the United States Constitution
|
| areaOfLaw |
constitutional law
ⓘ
federal courts ⓘ tax law ⓘ |
| citationStatus | good law ⓘ |
| constitutionalQuestion |
extent of congressional power to impose excise taxes
ⓘ
whether the carriage tax was a direct tax that had to be apportioned among the states ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| court | Supreme Court of the United States ⓘ |
| dateDecided | 1796 ⓘ |
| decisionType | unanimous decision in result ⓘ |
| defendant |
United States of America
ⓘ
surface form:
United States
|
| governmentalBodyInvolved | United States Congress ⓘ |
| governmentBranch | judicial branch of the United States ⓘ |
| hasJurisdiction | Supreme Court of the United States ⓘ |
| held |
a federal tax on carriages was constitutional
ⓘ
the carriage tax was not a direct tax requiring apportionment among the states ⓘ |
| historicalEra | early United States Republic ⓘ |
| languageOfRecord | English ⓘ |
| legalIssue |
constitutionality of a federal tax on carriages
ⓘ
meaning of direct taxes under the U.S. Constitution ⓘ scope of the federal taxing power ⓘ |
| locationOfCourt | Philadelphia ⓘ |
| partyType | individual versus federal government ⓘ |
| plaintiff | Daniel Hylton ⓘ |
| precedentFor |
later cases interpreting the Direct Tax Clause
ⓘ
later cases on the scope of judicial review ⓘ |
| relatedCase | Marbury v. Madison ⓘ |
| relatedConcept |
apportionment of direct taxes
ⓘ
enumerated powers of Congress ⓘ federal taxation ⓘ judicial review ⓘ |
| result | federal statute upheld ⓘ |
| significance |
early interpretation of the constitutional distinction between direct and indirect taxes
ⓘ
one of the earliest exercises of judicial review by the U.S. Supreme Court ⓘ precedent on the scope of congressional taxing power ⓘ |
| subjectMatter | federal revenue measure ⓘ |
| timePeriod | 18th century ⓘ |
| topic |
United States constitutional history
ⓘ
early Supreme Court jurisprudence ⓘ |
| typeOfTax | federal carriage tax ⓘ |
| yearDecided | 1796 ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.