Tags: Case, Legal Case, Supreme Court Of The United States Case, Unit Of Work.
Hylton v. United States 3 U.S. 171 (1796) was an early United States Supreme Court case in which the Court held that a tax on carriages did not violate the Article I Section 2 Clause 3 respectively the Article I Clause 9 requirement for the apportioning of direct taxes. It found the carriage tax was an excise instead of a direct tax requiring apportionment among the states by population.