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