The Wilson-Gorman Tariff Act was enacted in 1894 in the United States to reduce tariffs on imported goods. It aimed to lower the high tariffs established by the McKinley Tariff Act of 1890, promoting free trade and making goods more affordable for consumers. The act also included a graduated income tax, which was later ruled unconstitutional. Despite its intentions, the Wilson-Gorman Tariff faced criticism and challenges. The income tax provision was struck down by the Supreme Court in 1895, leading to a focus on tariff reform without the income tax. Overall, the act represented a significant shift in U.S. trade policy during the late 19th century.