Pollock v. Farmers' Loan & Trust Co.

Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429,^[1] aff'd on reh'g, 158 U.S. 601^[2] (1895) was an important Supreme Court of the United States case in which the court ruled that 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.


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