"If the provisions of the Constitution can be set aside by an Act of Congress, where is the course of usurpation to end? The present assault upon capital (The Federal Income Tax) is but the beginning. It will be but a stepping-stone to others, larger and more sweeping, till our political contests will become a war of the poor against the rich... a war growing in intensity and bitterness." - Supreme Court Justice Stephen J. Field, 1895 - Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895), aff'd on reh'g, 158 U.S. 601 (1895)