What is Pollock v. Farmers' Loan & Trust Co?
{{Infobox SCOTUS case |Litigants=Pollock v. Farmers' Loan & Trust Co. |ArgueDate=March 7–8, 11–13 |ArgueYear=1895 |DecideDate=April 8 |DecideYear=1895 |FullName=Charles Pollock v. Farmers' Loan and Trust Company |USVol=157 |USPage=429 |Citation=15 S. Ct. 673; 39 L. Ed. 759; 1895 U.S. LEXIS 2215; 3 A.F.T.R. (P-H) 2557 |Prior=Appeal from the Circuit Court of the United States for the Southern District of New York |Subsequent= |Holding=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 rule that direct taxes be apportioned. |SCOTUS=1894-1895 |Majority=Fuller |JoinMajority=Field, Gray, Brewer, Shiras |Dissent=White |JoinDissent=Harlan, Jackson, Brown |Dissent2=Harlan |Dissent3=Brown |LawsApplied= |Superseded=[[Sixteenth Amendment to the United States Constitution|U.S. Const. amend. XVI]] |Overruled=''[[South Carolina v. Baker]]'', 485 U.S. 505 (1988) }} '''''Pollock v. Farmers' Loan & Trust Company''''', {{ussc|157|429|1895}}, was a [[Landmark decision]] by the [[Supreme Court of the United States]]. In a 5–4 decision the Court ruled that the [[Federal government of the United States|federal]] [[Wilson–Gorman Tariff Act|Income Tax Act of 1894]] was [[unconstitutional]].<ref name=pvfltFarlex>{{cite web |url=http://legal-dictionary.thefreedictionary.com/Pollock+v.+Farmers'+Loan+%26+Trust+Co. |title=Pollock v. Farmers' Loan & Trust Co. |website=The Free Dictionary |publisher=Farlex |access-date=19 May 2016}}</ref> The Pollock decision was overturned by the [[wikt:pass|pass]]ing of the [[Sixteenth Amendment to the United States Constitution]].<ref name=pvfltFarlex/> == Background == [[Article One of the United States Constitution#Section 2: House of Representatives|Article I, Section 2]] of the [[United States Constitution]] required that direct taxes be apportioned among the states by population.<ref name=TexLaw>{{cite web |url=https://law.utex