Skip to main content

Hylton v. United States


HYLTON V. UNITED STATES (1796). The question of whether a tax on carriages imposed by an act of Congress (5 June 1794) was a direct tax and therefore subject to the constitutional rule of apportionment to the states, was decided in the negative. Three justices—Samuel Chase, William Paterson, and James Iredell—sitting without their colleagues, decided unanimously that the tax was an excise or duty and not a direct tax. The case is chiefly important for the implied assumption that the Court had the authority to review the constitutionality of an act of Congress.


Brown, Roger H. Redeeming the Republic: Federalists, Taxation, and the Origins of the Constitution. Baltimore: Johns Hopkins University Press, 1993.

Currie, David P. The Constitution in Congress: The Federalist Period, 1789–1801. Chicago: University of Chicago Press, 1997.

PhillipsBradley/a. r.

See alsoIncome Tax Cases ; Judicial Review ; Taxation .

Cite this article
Pick a style below, and copy the text for your bibliography.

  • MLA
  • Chicago
  • APA

"Hylton v. United States." Dictionary of American History. . 20 Jan. 2019 <>.

"Hylton v. United States." Dictionary of American History. . (January 20, 2019).

"Hylton v. United States." Dictionary of American History. . Retrieved January 20, 2019 from

Learn more about citation styles

Citation styles gives you the ability to cite reference entries and articles according to common styles from the Modern Language Association (MLA), The Chicago Manual of Style, and the American Psychological Association (APA).

Within the “Cite this article” tool, pick a style to see how all available information looks when formatted according to that style. Then, copy and paste the text into your bibliography or works cited list.

Because each style has its own formatting nuances that evolve over time and not all information is available for every reference entry or article, cannot guarantee each citation it generates. Therefore, it’s best to use citations as a starting point before checking the style against your school or publication’s requirements and the most-recent information available at these sites:

Modern Language Association

The Chicago Manual of Style

American Psychological Association

  • Most online reference entries and articles do not have page numbers. Therefore, that information is unavailable for most content. However, the date of retrieval is often important. Refer to each style’s convention regarding the best way to format page numbers and retrieval dates.
  • In addition to the MLA, Chicago, and APA styles, your school, university, publication, or institution may have its own requirements for citations. Therefore, be sure to refer to those guidelines when editing your bibliography or works cited list.