Txbk-Ch20. 15-17.docx - Rachel Deshaies Mr Comtois Ch...

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Rachel Deshaies Mr. Comtois March 13, 2019 Ch. 20 #15-17 1. (doc 2.7) Pollock v Farmers Loan and Trust Company 1895 a. Describe the background, question and outcome of the Supreme Court case. i. Background: The two percent tax on incomes over $4000 was added to the Wilson-Gorman Tariff and a test case was quickly brought forth. The case was heard twice: the first time the court concluded that tax on income from land must be directly related to population. While the second time Justice Howell E. Jackson was present and a vote on how to tax private property was discussed. The decision was made that taxes on income from personal property were direct taxes and therefore unconstitutional. ii. Question: Did the income tax directly violate Article I, Section 2 and Section 9? iii. Outcome: The court said that the tax violated the Constitution when it was dependent on personal investment because then it was a direct tax which was not proportioned among the states. 2. What was the direct result of this decision? a. The adoption of the 16

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