Contrary to your unsubstantiated assertion about Hylton and making an assertion about Hylton without providing supportive documentation, let us now look at the actual facts.
In regard to the Hylton case which you mentioned, I researched this case many, many years ago!
The carriages in question were consider articles of luxury and a “duty” was laid upon luxury making the tax indirect. This distinction to tax carriages as a luxury is made known in crystal clear language in the “Act laying duties upon carriages for the conveyance of persons.”
"Provided always, That nothing herein contained shall be construed to charge with a duty, any carriage usually and chiefly employed in husbandry, or for transporting or carrying, goods, wares, merchandise, produce or commodities.”
Taxes laid upon property are generally considered to be direct taxes and this fact was also stated during the House Debates with reference to a tax upon carriages!
Mr. Sedgwick said that "a capitation tax, and taxes on land and on property and income generally, were direct charges, as well in the immediate as ultimate sources of contribution. He had considered those, and those only, as direct taxes in their operation and effects. On the other hand, a tax imposed on a specific article of personal property, and particularly if objects of luxury, as in the case under consideration, he had never supposed had been considered a direct tax, within the meaning of the Constitution."SEE: House of Representatives, Tuesday, May 6th, 1794,page 644
I hope the above documentation has been helpful to you and others interested int the thread.
JWK
"The Constitution is the act of the people, speaking in their original character, and defining the permanent conditions of the social alliance; and there can be no doubt on the point with us, that every act of the legislative power contrary to the true intent and meaning of the Constitution, is absolutely null and void. ___ Chancellor James Kent, in his Commentaries on American Law , 1858.
