Hylton v. United States
Supreme Court of the United States
THIS was a writ of Error directed- to the Circuit Court for the Diftrict of Virginia-, and upon the return of the record, the following proceedings appeared.
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THIS was a writ of Error directed- to the Circuit Court for the Diftrict of Virginia-, and upon the return of the record, the following proceedings appeared. A n action ,of debt had been inftituted to May 'Term, 1795, bytthe attorney, of the diftrict, in the name of the United States, againft Daniel Hylton, to recover the penalty impofed by the añ of Con-grefs, of the 5th of June, 1794, for not entering, and paying the duty on, a number of carriages, for the conveyance of per-fons, which he kept for his own ufe. The defendant pleaded nil debet, whereupon iffue was joined. But the parties,…
1Opinion of the Court
Chase, _ Juft ice.
By the cafe ftated, only one queftion is fubmitted to the opinion of this court;—whether.the law of Congrefs, of the 5th of June, 1794, entitled, “ An a& to lay duties upon carriages, for the conveyance of perfons,” is uncqnjlitutional and void?
The principles laid down, to prove the above law void, are thefe : That a tax on carriages, is a direSt tax, and, therefore, bylhe conftitution, rnuftbe laid according to the cenfus, dirc-dft- e'd by the conftitution to be taken, to afcertain the number of Reprefentatives from each State : And that the tax in queftion, on carriages,…
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