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Hylton v. United States
''Hylton v. United States'', , is an early United States Supreme Court case in which the Court held that a yearly tax on carriages〔"An Act laying duties upon Carriages for the conveyance of Persons," Ch. XLV, 1 Stat. 373 (June 5, 1794).〕 did not violate the Article I, Section 2, Clause 3 and Article I, Clause 9 requirements for the apportioning of direct taxes. The Court concluded that the carriage tax was a form of indirect tax known as an excise (not requiring apportionment), instead of a direct tax requiring apportionment among the states by population. The Court noted that a tax on land was an example of a direct tax contemplated by the Constitution.
The case is also significant for being the first one heard by the U.S. Supreme Court challenging the constitutionality of an act of Congress. In choosing to uphold the tax, the Court exercised judicial review, although it refrained from overturning the statute. While many say that ''Marbury v. Madison'' (1803) was the first case in which the Supreme Court exercised judicial review, this is not true. ''Marbury v. Madison'' was simply the first case in which the Supreme Court ruled an act of Congress unconstitutional
==Oral argument==
Alexander Hamilton argued before court on behalf of the government, claiming that the tax was a valid use of the power of Congress. Justice James Iredell wrote, two days after the event: "Mr. Hamilton spoke in our Court, attended by the most crowded audience I ever saw there, both Houses of Congress being almost deserted on the occasion. Though he was in very ill health, he spoke with astonishing ability, and in a most pleasing manner, and was listened to with the profoundest attention. His speech lasted about three hours."
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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