1795.013: Argument Respecting the Constitutionality of the Carriage Tax.
Full Title: An argument respecting the constitutionality of the carriage tax; which subject was discussed at Richmond, in Virginia, in May, 1795.
Author: Taylor, John (1753-1824).
Place Issued: Richmond
Issuing Press: Augustine Davis
Description: 34 pgs.; 19 cm.
Imprint lacks date; Evans assign 1795 as date from text; his supposition appears correct given the contemporary interest in a case argued during May 1795 term of the U.S. Circuit Court for Virginia; controversially, the court found a federal direct tax on carriages was legitimate, leading to an appeal to the U.S. Supreme Court (see Hylton v. United States, 3 U.S. 171) in February 1796. Herein Taylor argued that the tax was a disproportionate assessment on the states and unconstitutional in scope; the Supreme Court upheld the Circuit court opinion.
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