The Wilson Gorman Tariff.

The first peacetime US income tax.

The low tariff measure enacted after Wilson aroused favorable public opinion because it supported the principles of free trade and economic growth. By lowering tariffs, it made goods cheaper for consumers and promoted international trade, boosting the economy. This measure was seen as a progressive step towards modernizing trade policies.

The tariff raised the average duty on imports to almost fifty percent, an act designed to protect domestic industries from foreign competition. The McKinley Tariff was replaced with the Wilsonâ??Gorman Tariff Act in 1894, which promptly lowered tariff rates.

It is the income tax section of the Wilson-Gorman Act of 1894 that was found unconstitutional