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Wilson-Gorman Tariff: A Supreme Court Case

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In the years of 1894 and 1895 a Supreme Court case voided portions of the Wilson-Gorman Tariff. The Act itself had given congress a 5 year term for excess of 4,000. The decision was unsettled due to the 16th amendment in 1913 giving congress power to lay and collect taxes on incomes. A Farmers’ Loan/trust company intended on its shareholders to pay tax and revenue to people who was acting as a fiduciary capacity to the U.S. Collector. From Massachusetts Charles Pollock filed a lawsuit to enjoin the company , but he lost in low class courts until he came to the Supreme Court who ruled in his favor because “It declared that a direct income tax was a breach of the constitutional provision requiring that direct taxes be apportioned among the states

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