Since 1796 the executive and the legislative branches have ceded the power of judicial review to the judiciary.
Hylton v. United States, 3 U.S. 171 (1796), is an early United States Supreme Court case in which the Court held that a yearly tax on carriages did not violate the Article I, Section 2, Clause 3 and Article I, Clause 9 requirements for the apportioning of direct taxes. The Court concluded that the carriage tax was a form of indirect tax known as an excise (not requiring apportionment), instead of a direct tax requiring apportionment among the states by population. The Court noted that a tax on land was an example of a direct tax contemplated by the Constitution.
The case is also significant for being the first one heard by the U.S. Supreme Court challenging the constitutionality of an act of Congress. In choosing to uphold the tax, the Court exercised judicial review, although it refrained from overturning the statute. While many say that Marbury v. Madison was the first case in which the Supreme Court exercised judicial review, this is not true. Marbury v. Madison was simply the first case in which the Supreme Court ruled an act of Congress unconstitutional.—Wikipeda
Thank you. I had never before seen that case.
This is exactly what I was saying.