Author: Nathan Hotes and Frank W. Garmon Jr.

Nathan Hotes is a rising senior at Christopher Newport University, where he is majoring in American Studies and Political Science with a minor in Leadership Studies. In 2018 he participated in CNU's Summer Scholars program where he conducted the research for this paper. Hotes has presented papers and posters at the Midwest, Northeast, and Southeast Political Science Association Conferences. On campus, Nate is active in the President's Leadership Program, the Honors Program, Honor Council, Phi Alpha Delta, and Student Government where he serves as head of legislative affairs. Hotes plans to attend law school after graduating from CNU. Frank W. Garmon Jr is a postdoctoral fellow with the Center for American Studies at Christopher Newport University where he specializes in economic and business history. Garmon studied history and economics at Christopher Newport University, before completing his MA and PhD in history at the University of Virginia. He has papers forthcoming at the Journal of the Early Republic and Historical Methods. His book project, The Price of Liberty: How the Constitution Created a Nation of Taxpayers, considers how the debates over direct taxation shaped the development of American federalism.

Economics Posted on

Hylton v. U.S. and Alexander Hamilton’s Defense of Congressional Taxing Authority

In 1796 Daniel Hylton, a wealthy Virginian farmer, brought a suit before the United States Supreme Court arguing that a federal tax on carriages violated a constitutional distinction between direct and indirect taxation. While the Constitution granted Congress unlimited authority to pass indirect taxes on imported goods, the framers insisted that direct taxes on property […]

by Nathan Hotes and Frank W. Garmon Jr.