http://www.oyez.org/cases/1851-1900/1894/ U.S. Supreme Court Decisions, presented by The Oyez Project (www.oyez.org) en-us <p>Was the income tax a direct tax in violation of the Constitution (Article I, Section 9)?</p><p>Yes. The Court held that the act violated the Constitution since it imposed taxes on personal income derived from real estate investments and personal property such as stocks and bonds; this was a direct taxation scheme, not apportioned properly among the states. The decision was negated by the adoption of the Sixteenth Amendment in 1913.</p> http://www.oyez.org/cases/1851-1900/1894/1894_893/ <p>Did Congress exceed its constitutional authority under the Commerce Clause when it enacted the Sherman Anti-Trust Act?</p><p>The Act was constitutional but it did not apply to manufacturing. Manufacturing was not commerce, declared Fuller for the majority; the law did not reach the admitted monopolization of manufacturing (in this case, refining sugar). Although American Sugar had monopolized manufacturing, the Court found no violation of the Sherman Act because the acquisition of the Philadelphia refineries involved intrastate commerce. The trust did not lead to control of interstate commerce and so "affects it only incidentally and indirectly."</p> http://www.oyez.org/cases/1851-1900/1894/1894_675/