The book Economic Essays was written by author Charles Franklin Dunbar Here you can read free online of Economic Essays book, rate and share your impressions in comments. If you don't know what to write, just answer the question: Why is Economic Essays a good or bad book?
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1 % The meaning of the phrase " direct taxation," as to which Rufus King vainly sought for light, was judicially considered in the well- known Carriage Tax case, Hylton v. United States, in 1796. The case had been heard in the circuit court by Wilson, who was then one of the associate justices of the Supreme Court; and, when his judgment in the lower court was affirmed by the full bench, he contented himself with a bare statement of assent, so that we lose what would have been the most interest...ing and perhaps the most important opinion of all.} The judgment of the court, declaring that a tax upon carriages is not a direct tax within the meaning of the Constitution, was supported by considerations which showed a strong disposition to limit the definition of direct taxes so as to include only capitation and land taxes. Mr. Justice Paterson, indeed, suggested personal property by general valuation as a possible additional subject of direct taxation, the practicability of apportionment having already been accepted as a test of the proper meaning of the term ; but he thought the question difficult, and 1 For the taille and capitation, see Pizard, "La France en 1789," p.
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