•“I am of opinion that the whole law of 1894 should be declared void, and without any binding force, - that part which relates to the tax on the rents, profits, or income from real estate, that is, so much as constitutes part of the direct tax, because not imposed by the rule of apportionment according to the representation of the states, as prescribed by the constitution;”  Pollock v. Farmer’s Loan & Trust Co., 157 U.S. 429, 608 (1895)

Explaining the Decision…