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Wilson-Gorman tariff
The
Wilson-Gorman tariff
of
1894
slightly reduced the
U.S.
tariff rates from the numbers set in the
1890
McKinley tariff
. Supported by the
Democrats
, this tariff is most important because it contained the first United States
income tax
, which was struck down in the
Supreme Court
case
Pollock v. Farmers' Loan & Trust Company[?]
157 US 428
1895
. Ultimately, the
16th Amendment
made the income tax constitutional when it was finally ratified in
1913
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