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HYLTON v. UNITED STATES

3 U.S. 171 (____)

3 Dall. 171

HYLTON, Plaintiff in Error, versus the UNITED STATES.

Supreme Court of United States.

Attorney(s) appearing for the Case

The cause was argued at this term, by Lee, the Attorney General of the United States, and Hamilton, the late Secretary of the Treasury, in support of the tax; and by Campbell, the Attorney of the Virginia District, and Ingersoll, the Attorney General of Pennsylvania.

THE COURT delivered their opinions seriatim in the following terms.*

CHASE, Justice.

By the case stated, only one question is submitted to the opinion of this court; — whether the law of Congress, of the 5th of June, 1794, entitled, "An act to lay duties upon carriages, for the conveyance of persons," is unconstitutional and void?

The principles laid down, to prove the above law void, are these: That a tax on carriages...

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