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Kind of a complicated case to be reduced to a one sentence answer;

Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895), affirmed on re-hearing, 158 U.S. 601 (1895), was an important case in which the Supreme Court of the United States ruled that the unapportioned income taxes on interest, dividends, and rents imposed by the Income Tax Act of 1894 were, in effect, direct taxes, and were unconstitutional because they violated the rule that direct taxes be apportioned.

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Q: Could anyone give a one sentence Synopsis of Pollock v Farmers' Loan and Trust Co?
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