Pollock v. Farmers' Loan & Trust Co
A Shareholder, Charles Pollock, who lived in Massachusetts and owned ten shares of stock, sued the company. He did not want them to pay the tax. He lost his case in the lower courts and appealed to the Supreme Court, which agreed to hear the case. The high court ruled in Pollick's favor declaring the tariff act (sections 27 to 37) unconstitutional.