State v. . Powell’s Empirical Analysis

Citation profile

11 state decisions

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “in regarding such tax as imposed on property , in which both uniformity and the ad valorem principle must be observed. This is not a property tax, but a tax upon an occupation or vocation, and is not less so because the appurtenances to a livery stable necessary in conducting the business may be carriages, horses, and other property. Indeed, these articles, though so used, are still subject to the ad valorem assessment as property. As other trades, purely personal , without regard to the magnitude of the business carried, on, may be subjected to a tax of a fixed sum, we see no reason why those which require the use of property may not be.”

   1 later decision quote this exact passage
   e.g. Dalton v. George C. Brown & Co.

2. “It is unquestionably, however, in the discretion of the taxing power to graduate the tax according to the extent of the business so taxed, or to impose a single tax upon the occupation, without regard to its extent.”

   1 later decision quote this exact passage
   e.g. Rosenbaum v. . New Bern