People v. Weaver’s Empirical Analysis

Citation profile

14 federal appellate · 10 district · 81 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 223 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““Nothing herein shall prevent ■ all the shares in any association from being included in the valuation of the personal property of the owner or holder of such shares, in assessing taxes imposed by authority of the state within which the association is located; but the legislature of each state may determine and direct the manner and place of taxing all the shares of national banking associations located within the state, subject only to the two restrictions, that the taxation shall not bo at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such state, and that the shares of any national banking association owned by nonresidents of any state shall be taxed in the city or town where the bank is located, and not elsewhere. Nothing herein shall be construed to exempt the real property of associations from either state, county, or municipal taxes, to the same extent, according to its value, as other real property is taxed.””

   5 later decisions quote this exact passage · from the majority
   e.g. Mercantile Nat. Bank v. Shields · First Nat. Bank of Wilmington v. Herbert

2. “(1) That the prohibition imposed by congress against discrimination had reference to the entire process of assessment, and included the valuation of the shares as well as the rate of percentage charged; (2) that a statute of New York which established a mode of assessment by which such shares were valued higher in proportion to their real value than other moneyed capital, was in conflict with the prohibition, although the same percentage on such valuation was levied; and (3) that a statute which permitted a party to deduct his debts from the valuation of his personal property, except so much as consisted of those shares, taxed the shares at a greater rate than other moneyed capital.”

   5 later decisions quote this exact passage
   e.g. Boyer v. Boyer · Palmer v. McMahon

3. ““ As congress was conferring a power on the states which they would not otherwise have had, to tax these shares, it undertook to impose a restriction on the exercise of that power, manifestly designed to prevent taxation which should discriminate against this class of property as compared with other moneyed capital.””

   3 later decisions quote this exact passage · from the majority
   e.g. Mercantile Nat. Bank v. Shields · Newport v. Mudgett