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Quotation from Pollock v. Farmers' Loan & Trust Co. by Supreme Court of the United States
“A tax upon one's whole income is a tax upon the annual receipts from his whole property, and as such falls within the same class as a tax upon that property, and is a direct tax, in the meaning of the constitution.”
Pollock v. Farmers' Loan & Trust Co., Opinion of the Court on rehearing (Chief Justice Fuller) (U.S. Reports text (Legal Information Institute))
Fuller states the central holding that a tax on income from property is a direct tax.
Citation: "A tax upon one's whole income is a tax upon the annual receipts from his whole property, and as such falls within the same class as a tax upon that property, and is a direct tax, in the meaning of the constitution." — Supreme Court of the United States, Pollock v. Farmers' Loan & Trust Co., Opinion of the Court on rehearing (Chief Justice Fuller) (U.S. Reports text (Legal Information Institute)). (id pollock-v-farmers-loan-and-trust-q2)
Portrait: Melville Weston Fuller Chief Justice 1908, Theodore C. Marceau, Public domain.
