Pollock v. Farmers’ Loan & Trust Co.
United States Supreme Court
157 U.S. 429 (1895)
- Written by Kyli Cotten, JD
Facts
In 1894, the United States Congress enacted legislation imposing a 2 percent tax on all income received by United States citizens exceeding $4,000, including income generated by real and personal property. Charles Pollock (plaintiff) owned stock in Farmers’ Loan & Trust Company (Farmers) (defendant). Farmers’ directors announced that the company would pay the federal income tax on behalf of its shareholders. Pollock filed suit on behalf of himself and other similarly situated shareholders, arguing that the tax was unconstitutional and seeking an order preventing the directors from paying it. Pollack’s primary argument was that the tax constituted a direct tax and was therefore constitutionally required to comply with the rule of apportionment, which it did not. The district court dismissed Pollock’s complaint, and Pollock appealed to the United States Supreme Court.
Rule of Law
Issue
Holding and Reasoning (Fuller, C.J.)
Concurrence (Field, J.)
Dissent (Harlan, J.)
Dissent (White, J.)
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