Pollock v. Farmers Loan & Trust (challenge to the federal income tax act of 1894) came before the Supreme Court on two occasions. Taking both decisions into account, which of the following actions did the Supreme Court NOT take?
A. It ruled that a tax on the income from land was essentially the same as a tax on land itself.
B. It ruled that taxing the income from state and municipal bonds was an unconstitutional encroachment on the state’s power to borrow money.
C. It struck down the entire income tax law.
D. It held that a tax on land (or a tax on the income from land) was a direct tax and to be valid it must be apportioned on the basis of population.
E. none of these. Each of these statements describes an action the Court did take.
E. none of these. Each of these statements describes an action the Court did take.
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