Wilson–Gorman Tariff Act
E438924
The Wilson–Gorman Tariff Act was an 1894 U.S. law that reduced high protective tariffs and included a controversial federal income tax provision later struck down by the Supreme Court.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Wilson–Gorman Tariff Act canonical | 4 |
| Wilson–Gorman Tariff debate | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T4397689 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Wilson–Gorman Tariff Act Context triple: [McKinley Tariff, followedBy, Wilson–Gorman Tariff Act]
-
A.
Underwood Tariff Act
The Underwood Tariff Act was a 1913 U.S. law that significantly lowered tariff rates and introduced a federal income tax, marking a major progressive reform in national economic policy.
-
B.
Fordney–McCumber Tariff
The Fordney–McCumber Tariff was a 1922 U.S. law that sharply raised import duties to protect American industry and agriculture during the post–World War I era.
-
C.
McKinley Tariff
The McKinley Tariff was an 1890 U.S. law that sharply raised import duties to protect domestic industries, becoming one of the most controversial high-tariff measures of the late 19th century.
-
D.
Elkins Act
The Elkins Act was a 1903 U.S. federal law that strengthened regulation of railroads by prohibiting discriminatory rebates and reinforcing the authority of the Interstate Commerce Commission.
-
E.
Dingley Act
The Dingley Act was an 1897 U.S. tariff law that sharply raised import duties to protect domestic industries, succeeding and strengthening the earlier McKinley Tariff.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Wilson–Gorman Tariff Act Target entity description: The Wilson–Gorman Tariff Act was an 1894 U.S. law that reduced high protective tariffs and included a controversial federal income tax provision later struck down by the Supreme Court.
-
A.
Underwood Tariff Act
The Underwood Tariff Act was a 1913 U.S. law that significantly lowered tariff rates and introduced a federal income tax, marking a major progressive reform in national economic policy.
-
B.
Fordney–McCumber Tariff
The Fordney–McCumber Tariff was a 1922 U.S. law that sharply raised import duties to protect American industry and agriculture during the post–World War I era.
-
C.
McKinley Tariff
The McKinley Tariff was an 1890 U.S. law that sharply raised import duties to protect domestic industries, becoming one of the most controversial high-tariff measures of the late 19th century.
-
D.
Elkins Act
The Elkins Act was a 1903 U.S. federal law that strengthened regulation of railroads by prohibiting discriminatory rebates and reinforcing the authority of the Interstate Commerce Commission.
-
E.
Dingley Act
The Dingley Act was an 1897 U.S. tariff law that sharply raised import duties to protect domestic industries, succeeding and strengthening the earlier McKinley Tariff.
- F. None of above. chosen
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal statute
ⓘ
tariff law ⓘ |
| aimedTo | shift federal revenue from tariffs to income tax ⓘ |
| constitutionalIssue | direct tax apportionment ⓘ |
| containsProvision | federal income tax ⓘ |
| controversialAspect | federal peacetime income tax ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| criticizedBy | Grover Cleveland ⓘ |
| dateEnacted | 1894-08-27 ⓘ |
| effectOnTariffs |
lowered protective tariffs on many imports
ⓘ
maintained some protection for key industries ⓘ |
| historicalContext | Panic of 1893 aftermath ⓘ |
| historicalEra | Gilded Age ⓘ |
| implemented | ad valorem tariff rates on many goods ⓘ |
| incomeTaxProvisionStruckDownBy |
Pollock v. Farmers' Loan & Trust Co.
ⓘ
Supreme Court of the United States ⓘ |
| incomeTaxRate | 2 percent ⓘ |
| incomeTaxThreshold | 4000 US dollars annual income ⓘ |
| incomeTaxType | flat rate income tax ⓘ |
| jurisdiction |
United States federal government
ⓘ
linked to:
United States government
|
| ledTo | movement for Sixteenth Amendment ⓘ |
| legalChallenge | Pollock v. Farmers' Loan & Trust Co. ⓘ |
| legalStatusOfIncomeTaxProvision | unconstitutional ⓘ |
| legalStatusOfTariffProvisions | in force after 1894 until superseded ⓘ |
| legislativeBody | United States Congress ⓘ |
| namedAfter |
Arthur P. Gorman
ⓘ
William L. Wilson ⓘ |
| opposedBy | Republican Party ⓘ |
| policyArea |
federal taxation
ⓘ
tariff policy ⓘ |
| politicalPartySupport | Democratic Party ⓘ |
| predecessor | McKinley Tariff ⓘ |
| presidentAtEnactment | Grover Cleveland ⓘ |
| presidentialAction | allowed to become law without signature ⓘ |
| reduced |
McKinley Tariff rates
ⓘ
average tariff rates ⓘ |
| replaced | McKinley Tariff ⓘ |
| section | income tax title ⓘ |
| signedBy | Grover Cleveland ⓘ |
| subjectOf |
U.S. economic history studies
ⓘ
constitutional law scholarship ⓘ tariff reform debates of the 1890s ⓘ |
| successor | Dingley Act ⓘ |
| tariffOrientation | revenue tariff ⓘ |
| typeOfTaxIntroduced |
tax on corporate profits
ⓘ
tax on individual incomes above threshold ⓘ |
| yearEnacted | 1894 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Wilson–Gorman Tariff Act Description of subject: The Wilson–Gorman Tariff Act was an 1894 U.S. law that reduced high protective tariffs and included a controversial federal income tax provision later struck down by the Supreme Court.
Referenced by (5)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Wilson–Gorman Tariff Act