Tag: capitations and taxes on realty or personalty or income therefrom

In Hylton v United States, the U.S. Supreme Court upheld an annual tax on carriages was a valid exercise of Congress’ constitutional authority. It specifically ruled that the tax was not a direct tax that required compliance with Article 1’s ...

In Pollock v. Farmers Loan & Trust Co., 157 U.S. 429 (1895), the U.S. Supreme Court held that federal taxes on interest, dividends and rents violated Article 1 of the U.S. Constitution. In 1913, the adoption of the Sixteenth Amendment nullifi...

In NFIB v. Sebelius, 567 US __ (2012), the U.S. Supreme Court considered its first constitutional challenge to the Affordable Care Act. By a vote of 5-4, the Court held that the statute’s “individual mandate” provision was a valid exercise of C...