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Pollock v. Farmers' Loan & Trust Co.
''Pollock v. Farmers' Loan & Trust Company'', , ''affirmed on rehearing'', , with a ruling of 5–4, was a landmark case in which the Supreme Court of the United States ruled that the unapportioned income taxes on interest, dividends and rents imposed by the Income Tax Act of 1894 were, in effect, direct taxes, and were unconstitutional because they violated the provision that direct taxes be apportioned. The decision was superseded in 1913 by the Sixteenth Amendment to the United States Constitution. A separate holding regarding the taxation of interest income on certain bonds was overruled by the Supreme Court in 1988 in the case of ''South Carolina v. Baker''.
== Income taxes pre-''Pollock'' ==
President Thomas Jefferson abolished the Federal income tax during his first term in office.
To raise revenue to fund the Civil War, the income tax was re-introduced in the United States with the Revenue Act of 1861.〔http://www.findingdulcinea.com/news/on-this-day/July-August-08/On-this-Day--Congress-Enacts-First-Income-Tax.html〕 It was a flat tax of 3% on annual income above $800. The following year, this was replaced with a graduated tax of 3–5% on income above $600 in the Revenue Act of 1862, which specified a termination of income taxation in 1866. The Socialist Labor Party advocated a graduated income tax in 1887.〔(Socialist Labor Party Platform )〕 The Populist Party "demanded a graduated income tax" in its 1892 platform.〔(Populist Party Platform, 1892 )〕 William Jennings Bryan, a Democrat who supported cooperation with the Populists, was among those Congressional Democrats who advocated the income tax law passed in 1894.〔(Cherny, A Righteous Cause: The Life of William Jennings Bryan, pp 43-44 )〕 As a three-time Democratic candidate for president, Bryan advocated an income tax and wrote that advocacy into the Democrats' platform in 1908.〔(1908 Democratic party platform )〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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