The Supreme Court, of the federal united States, decides Hylton v. united States: declaring as unlawful a Virginia statute allowing payment of paper currency (Bills of Credit) to settle debts that are by treaty contracted in silver Coin (lawful Money). Also, the excise tax on carriages is an Indirect tax (“a tax exacted indirectly from a person other than the one on whom the ultimate burden of the tax is expected to fall.” [Such as tariffs on imports, or excises] –– Webster’s Unabridged Dictionary Unabridged Dictionary), NOT a Direct tax (“a tax exacted directly from the person on whom the ultimate burden of the tax is expected to fall, such as property, income, gift, inheritance, and poll taxes.” –– Webster’s Unabridged Dictionary).
- Indirect taxes must be uniform throughout the Union, as per Article I, Section 8 [Clause 1]; and
- Direct taxes must be in proportion to a State’s membership in the House of Representatives, as per Article I, Section 9 [Clause 3].
[restored 10/30/2021]
Subsequent Events:
Authority:
Article I, Section 10 [Clause 1]
ccc-2point0.com/constitution-for-the-united-states
References:
“Chronology of Events, 1774-1804,” from The Debate on the Constitution, two volumes, Bernard Bailyn, ed., (New York: Library of America, 1992), 2:1082.
Calvin D. Linton, ed. The Bicentennial Almanac: 200 Years of America, 1776-1976, (Nashville, Tennessee: Thomas Nelson, 1975), 52.