Hylton v. United States

E48110

Hylton v. United States was an 1796 U.S. Supreme Court case that is historically significant as one of the Court’s earliest exercises of judicial review in upholding a federal tax on carriages.

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AI-generated illustration of Hylton v. United States

This AI-generated illustration was produced by black-forest-labs/FLUX.2-dev (1024x1024) from a prompt written by openai/gpt-oss-120b from the entity's label + description.

Prompt

Generate an image of Hylton v. United States (Hylton v. United States was an 1796 U.S. Supreme Court case that is historically significant as one of the Court’s earliest exercises of judicial review in upholding a federal tax on carriages.)

All labels observed (1)

Label Occurrences
Hylton v. United States canonical 4

How this entity was disambiguated

Statements (48)

Predicate Object
instanceOf United States Supreme Court case ⓘ
landmark United States Supreme Court case ⓘ
appliedProvision Article I, Section 2 of the United States Constitution ⓘ
Article I, Section 8 of the United States Constitution ⓘ
Article I, Section 9 of the United States Constitution ⓘ
Direct Tax Clause of the United States Constitution ⓘ
Taxing and Spending Clause of the United States Constitution ⓘ
areaOfLaw constitutional law ⓘ
federal courts ⓘ
tax law ⓘ
citationStatus good law ⓘ
constitutionalQuestion extent of congressional power to impose excise taxes ⓘ
whether the carriage tax was a direct tax that had to be apportioned among the states ⓘ
country United States ⓘ
court Supreme Court of the United States ⓘ
dateDecided 1796 ⓘ
decisionType unanimous decision in result ⓘ
defendant United States ⓘ
governmentalBodyInvolved United States Congress ⓘ
governmentBranch judicial branch of the United States ⓘ
hasJurisdiction Supreme Court of the United States ⓘ
held a federal tax on carriages was constitutional ⓘ
the carriage tax was not a direct tax requiring apportionment among the states ⓘ
historicalEra early United States Republic ⓘ
languageOfRecord English ⓘ
legalIssue constitutionality of a federal tax on carriages ⓘ
meaning of direct taxes under the U.S. Constitution ⓘ
scope of the federal taxing power ⓘ
locationOfCourt Philadelphia ⓘ
partyType individual versus federal government ⓘ
plaintiff Daniel Hylton ⓘ
precedentFor later cases interpreting the Direct Tax Clause ⓘ
later cases on the scope of judicial review ⓘ
relatedCase Marbury v. Madison ⓘ
relatedConcept apportionment of direct taxes ⓘ
enumerated powers of Congress ⓘ
federal taxation ⓘ
judicial review ⓘ
result federal statute upheld ⓘ
significance early interpretation of the constitutional distinction between direct and indirect taxes ⓘ
one of the earliest exercises of judicial review by the U.S. Supreme Court ⓘ
precedent on the scope of congressional taxing power ⓘ
subjectMatter federal revenue measure ⓘ
timePeriod 18th century ⓘ
topic United States constitutional history ⓘ
early Supreme Court jurisprudence ⓘ
typeOfTax federal carriage tax ⓘ
yearDecided 1796 ⓘ

How these facts were elicited

Referenced by (4)

Full triples — surface form annotated when it differs from this entity's canonical label.

Ware v. Hylton → relatedCase → Hylton v. United States ⓘ
Daniel Hylton → partyInCase → Hylton v. United States ⓘ
Daniel Hylton → involvedIn → Hylton v. United States ⓘ