Pollock v. Farmers' Loan & Trust Co.

Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895), was an important United States Supreme Court case in which the court ruled that a particular type of income tax—specifically, a tax on income derived from property—was a  direct tax under the United States Constitution, and consequently had to be levied in proportion to each state's population. The effect of the Pollock decision was later overturned by the ratification, in 1913, of the Sixteenth Amendment to the United States Constitution, which removed the requirement that taxes on incomes be apportioned by population.
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