Pollock v. Farmers' Loan and Trust Company

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Pollock v. Farmers' Loan Trust Company Hyde (1895)
by Melville Fuller

Syllabus

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Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895), aff'd on reh'g, 158 U.S. 601 (1895), with a ruling of 5–4, was a landmark case in which the Supreme Court of the United States ruled that the unapportioned income taxes on interest, dividends and rents imposed by the Income Tax Act of 1894 were, in effect, direct taxes, and were unconstitutional because they violated the provision that direct taxes be apportioned. The decision was nullified in 1913 by Amendment XVI to the US Constitution. Warning: template has been deprecated.

820109Pollock v. Farmers' Loan Trust Company Hyde — Syllabus1895Melville Fuller

Court Documents

Opinion of the Court

United States Supreme Court

Pollock v. Farmers' Loan Trust Company Hyde

[Syllabus from pages 601-607 intentionally omitted]

Jos. H. Choate and W. D. Guthrie, for appellants.

[Argument of Counsel from pages 607-613 intentionally omitted]

Atty. Gen. Olney and Asst. Atty. Gen. Whitney, for appellees.

[Argument of Counsel from pages 613-617 intentionally omitted]

Mr. Chief Justice FULLER delivered the opinion of the court:

Notes

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).

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