Hylton v. United States

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Hylton v. United States
Supreme Court of the United States
Argued February 23, 1796 Decided March 8, 1796
Full case name: Daniel Hylton, Plaintiff in Error v. The United States Citations: 3 U.S. 171; 3 U.S. (3 Dall.) 171; 1 L. Ed. 556; 1796 U.S. LEXIS 397; 2 A.F.T.R. (P-H) 2155 Prior history: Defendant convicted, Circuit Court for the District of Virginia Subsequent history: None
Holding
A tax on the possession of goods is not a "direct" tax, which must be apportioned under Article I of the Constitution.
Court membership
Chief Justice: Oliver Ellsworth Associate Justices: James Wilson, William Cushing, James Iredell, William Paterson, Samuel Chase
Case opinions
Seriatim opinion by: Chase Seriatim opinion by: Paterson Seriatim opinion by: Iredell Seriatim opinion by: Wilson Ellsworth and Cushing took no part in the consideration or decision of the case.
Laws applied
U.S. Const. art. I

Hylton v. United States, 3 U.S. 171 (1796)^[1], was an early United States Supreme Court case in which the Court held that a tax on carriages was not in violation of the apportionment clause. The Justices at the time, rather than issue an opinion of the Court, instead issued seriatim opinions, with each writing separately and reading their own analysis in turn.

[edit] References

• Jean Edward Smith, John Marshall: Definer Of A Nation, New York: Henry Holt & Company, 1996.

[edit] External link

• ↑ 3 U.S. 171 (Text of the case from FindLaw.)