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In 1795 Hylton, of Virginia, was presented by the District Attorney before the Circuit Court for refusing to pay duty upon certain carriages, which, he averred, were kept for his own private use. The decree was against the defendant, and the case was transferred to the Supreme Court of the United States. The argument turned entirely upon the question of the tax being direct or indirect. The court decided it to be indirect since it must be incapable of apportionment and could not be uniform. Accordingly judgment was affirmed for the defendant.