Supreme Court's Theory of a Direct Tax

Authors

J H. Riddle, Princeton University

Abstract

The decision of the United States Supreme Court in the Pollock case of 1895 was the beginning of an attempt on the part of the court to formulate a new definition of a direct tax, and since that time in every case which has called for a decision as to whether a particular tax was a direct tax the court has reverted to and tried to harmonize its decision with the reasoning set forth in the Pollock case. This decision overturned a fairly definite and universally accepted definition of a direct tax which had existed for nearly a century. In order to understand the new view in contrast with the old we find it necessary to. review briefly the earlier period.

Recommended Citation

J H. Riddle, Supreme Court's Theory of a Direct Tax, 15 Mich. L. Rev. 566 (1917).
Available at: https://repository.law.umich.edu/mlr/vol15/iss7/4