Springer v. United States’s Empirical Analysis

Citation profile

56 federal appellate · 16 district · 63 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 238 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “... The prompt payment of taxes is always important to the public welfare. It may be vital to the existence of a government. The idea that every tax-payer is entitled to the delays of litigation is unreason. If the laws here in question involved any wrong or unnecessary harshness, it was for Congress, or the people who make Congresses, to see that the evil was corrected. The remedy does not lie with the judicial branch of the government.'”

   3 later decisions quote this exact passage · from the majority
   e.g. United States v. James Daniel Good Real Property · 31 Cal. 2d 720 - Modern Barber Colleges, Inc. v. California Employment Stabilization Commission

2. ““The original record discloses that the income was not derived in any degree from real estate, but was in part professional as attorney at law and the rest interest on United States bonds. It would seem probable that the court did not feel called upon to advert tb the distinction between the latter and the former source of income, as the validity of the tax as to either would. sustain the action. “The opinion thus concludes: ‘Our conclusions are that direct taxes, within the meaning of the Constitution, are only capitation taxes, as expressed in that instrument, and taxes on real' estate; and that the tax of which the plaintiff in error complains is within the category of an excise or duty.’ “While this language is broad enough to cover the interest as well as the professional earnings, the case would have been more significant as a prece dent, if the distinction had been brought out in the report and commented on in arriving at judgment, por a tax on professional receipts might he treated as am, excise or duty, and therefore indirect, when a tax on the income of personalty might be held to be direct.” (Italics mine.)”

   2 later decisions quote this exact passage · from the majority
   e.g. Pollock v. Farmers' Loan & Trust Co. · Shaffer v. Howard

3. ““Section 23. The payment of all license taxes shall be enforced by 'the seizure and sale of the property by the tax collector, or in case of State license taxes payable either to the State Treasurer or Comptroller, by the State Treasurer or Comptroller, as the case may be, and it is hereby made the duty of the tax collector and County Judge to report to the Comptroller and State’s Attorney any violation of this chapter. “Section 24. Whenever it shall be necessary for the Comptroller or State Treasurer to enforce the payment of any license taxes to either of said officials, they are hereby authorized and empowered to issue a warrant directing the sheriff of any county to collect the same by levy and sale, and any such warrant shall have the same force and effect as an execution from the Clerk of the Circuit Court, and the sheriff shall receive the same fees as provided by law in the case of executions from the Clerk of the Circuit Court.””

   1 later decision quote this exact passage
   e.g. Simpson v. Warren