Income taxes on interest, dividends, and rents are, in effect, direct taxes that must be apportioned among the states according to their populations. This decision was voided by the Sixteenth Amendment in 1913, allowing taxes on unearned income to be implemented without apportionment. Decided April 8, 1895 (argued March 7–8, 11–13, 1895). Opinion of the Court: Melville Fuller → go there Dissenting: White, Harlan, Brown. Overruled by South Carolina v. Baker, {{ussc|485|505|1988 Topic: Federalism. Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895), affirmed on rehearing, 158 U.S. 601 (1895), was a landmark case of the Supreme Court of the United States. In a 5–4 decision, the Supreme Court struck down the income tax imposed by the Wilson–Gorman Tariff Act for being an unapportioned direct tax. This decision was superseded in 1913 by the Sixteenth Amendment to the United States Constitution, which allows Congress to levy income taxes without apportioning them among the states. Wiki link