Wilson–Gorman Tariff Act - Legacy

Legacy

The income tax provision was struck down in 1895 by the U.S. Supreme Court case Pollock v. Farmers' Loan & Trust Co., 157 U.S. 428 (1895). In 1913, the 16th Amendment permitted a federal income tax.

The tariff provisions of Wilson-Gorman were superseded by the Dingley Tariff of 1897.

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