Loughborough v. Blake

E884682

Loughborough v. Blake is an 1820 U.S. Supreme Court case that upheld Congress’s power to levy direct taxes on residents of the District of Columbia, affirming that the federal district could be taxed like the states.

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Loughborough v. Blake canonical 2

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Statements (41)

Predicate Object
instanceOf United States Supreme Court case
landmark tax law case
branchOfLaw public law
chiefJusticeAtTime John Marshall
citation 18 U.S. (5 Wheat.) 317
clarifiedConcept application of apportionment requirements to federal districts and territories
meaning of direct taxes under the Constitution
constitutionalProvisionInterpreted Article I, Section 2 of the United States Constitution
Article I, Section 8 of the United States Constitution
Article I, Section 9 of the United States Constitution
country United States
court Supreme Court of the United States
courtTerm February Term 1820
decisionDate 1820
fullCaseName Loughborough v. Blake
geographicalScope District of Columbia
United States territories
governmentalBodyEmpowered United States Congress
historicalEra Marshall Court era
holding Congress may impose direct taxes on the District of Columbia
The District of Columbia can be taxed by Congress in the same manner as the states
The power of Congress to tax extends throughout the United States, including territories and the federal district
issue power of Congress to levy direct taxes in the District of Columbia
jurisdictionType federal question jurisdiction
languageOfOpinion English
legalSubject constitutional law
federal jurisdiction
tax law
opinionBy John Marshall
party Blake
Loughborough
precedentFor congressional power to tax federal territories
treatment of the District of Columbia for federal taxation purposes
reporter Wheaton
result judgment for the federal taxing authority
subsequentInfluence cited in later cases on federal taxing power
topic direct taxes
scope of congressional taxing power
taxation of the District of Columbia
volumeInUnitedStatesReports 18
yearDecided 1820

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Referenced by (2)

Full triples — surface form annotated when it differs from this entity's canonical label.

Loughborough v. Blake fullCaseName Loughborough v. Blake