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In Ware v. Hylton and Hylton v. United States, is Hylton the same person?

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Yes, Daniel Lawrence Hylton, a prosperous Virginia merchant, is the same person who was a litigant in both famous cases. The U.S. government wanted a test case on the carriage tax law and agreed to pay all of Hylton’s legal expenses in Hylton v. United States.

The Handy Supreme Court Answer Book

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